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[资料下载]注会《审计》英语常用词汇 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
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注会《审计》英语常用词汇 z,C>Rh9Id  
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  1.audit   审计 k-*k'S_  
  2.attestation   鉴证 >>R)?24,<  
  3.credibility   可信赖程度 V#1v5mWVx  
  4.audit of financial statements 财务报表审计 @:'E9J06  
  5.agreed-upon procedures 执行商定程序 *x#5S.i1  
  6.high levels of assurance 高水平保证 c}=[r1M*  
  7.compilation 编制 |M<R{Tt}nf  
  8.reliability 可靠性 1Ogtzf  
  9.relevance 相关性 EG=U](8T  
  10.professional skepticism 职业谨慎 [A!=Hv_$  
  11.objectivity 客观性 @ *T8>  
  12. professional competence 专业胜任能力 bDw\;bnG  
  13.Senior/CPA-in-charge 项目经理 [sPLu)q2  
  14.audit engagement letter 业务约定书 r 3T#Nv  
  15.recurring audit 连续审计 {iLr$ 89  
  16.the client 委托人 I[ZWOi\- ;  
  17.change CPA 更换注册会计 | ~D~#Nz  
  18.the existing CPA 现任注册会计师 UU =,Brb  
  19.the successor CPA 后任注册会计师 xr)m8H  
  20.the preceding CPA前任注册会计师 aC'#H8e|j  
  21.issue the audit report 出具审计报告 2I4G=jM[  
  22.expert 专家 ? zic1i  
  23.the board of directors 董事会 3@;24X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 qP%[ nY  
  25.assess material misstatement risks评估重大错报风险 5= MM^$QG  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [nsTO5G$u  
  27.a general knowledge of —— 初步了解―――的情况 _{i- .;K  
  28.a more knowledge of—— 进一步了解的情况 ).C>>1ZC  
  29.the prior year‘s working papers 以前年度工作底稿 Tkf4`Gxd  
  30.minutes of meeting 会议纪要 =8qhK=&]  
  31.business risks 经营风险 kA4kQ}q  
  32.appropriateness 适当性 Me,AE^pgL'  
  33.accounting estimate 会计估计 .|kp`-F51  
  34.management representations 管理层声明 C\[g>_J  
  35.going concern assumption 持续经营假设 q p1rP#  
  36.audit plan 审计计划 zgpv I~Ck  
  37.significant audit areas 重点审计领域 TU8K\;l]  
  38.error 错误 );F /P0P  
  39.fraud舞弊 yF&?gPh&  
  40.modified or additional procedures 修改或追加审计程序  #Bn7Cc  
  41.misappropriation of assets 侵占资产 E"H> [E  
  42.transactions without substance 虚假交易 dI8y}EbE~  
  43.unusual pressures 异常压力 !3at(+4  
  44.the suspected noncompliance 涉嫌存在违法行为 %eqL)pC]  
  45.materialiy 重要性 F>3fP  
  46.exceed the materiality level 超过重要性水平 V :4($  
  47.approach the materiality level 接近重要性水平 p7)b@,  
  48.an acceptably low level 可接受水平 f['pHR%l2$  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 1Yv#4t  
  50.misstatements or omissions 错报或漏报 K* 0]*am|v  
  51.aggregate 总计 Sh5SOYLz  
  52.subsequent events 期后事项 Op<|Oz$Q|l  
  53.adjust the financial statements 调整财务报表 Riz!HtyR  
  54.perform additional audit procedures 实施追加的审计程序 9_S>G$9D  
  55.audit risk 审计风险 Ne,u\q3f  
  56.detection risk 检查风险 <wt9K2,  
  57.inappropriate audit opinion 不适当的审计意见 ?r6uEZ  
  58.material misstatement 重大的错报 %8G Y`T:^  
  59.tolerable misstatement 可容忍错报 G@n%P~  
  60.the acceptable level of detection risk 可接受的检查风险 )%5T*}j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [R[Suf  
  62.simall business 小规模企业 AJH-V 6  
  63.accounting system 会计系统 $lrq*Nf9c  
  64.test of control 控制测试 9L xj ]W2^  
  65.walk-through test 穿行测试 |2~fOyA+  
  66.communication 沟通 ~v<,6BS<$Z  
  67.flow chart 流程图 |LDo<pE*V4  
  68.reperformance of internal control 重新执行 BK:S:  
  69.audit evidence 审计证据 vl}uHdeP9  
  70.substantive procedures 实质性程序 Y|iALrx  
  71.assertions 认定 ~\m|pxcj  
  72.esistence 存在 !Q5ip'L  
  73.occurrence 发生 (yel  
  74.completeness 完整性 pb5 '5X+  
  75.rights and obligations 权利和义务 LA^H213N|  
  76.valuation and allocation 计价和分摊 :3Z"Qk$uR  
  77.cutoff 截止 SW%d'1ya  
  78.accuracy 准确性 L);kwx7{LW  
  79.classification 分类 "i1~YE  
  80.inspection 检查 !>+Na~eN  
  81.supervision of counting 监盘 DNaU mz  
  82.observation 观察 =p)Wxk  
  83.confirmation 函证 ' RjFWHAp  
  84.computation 计算 k iCg+@nT  
  85.analytical procedures 分析程序 uNYHEs6%T$  
  86.vouch 核对 B6b {hsO  
  87.trace 追查 ewtoAru  
  88.audit sampling 审计抽样 MW+]w~7_Q  
  89.error 误差 ukSi9| 1-,  
  90.expected error 预期误差 WVf>>E^1  
  91.population 总体 Ot]PH[+  
  92.sampling risk 抽样风险 = ITMAC\  
  93.non- sampling risk 非抽样风险 d(L u|/~  
  94.sampling unit 抽样单位 h&vq}  
  95.statistical sampling 统计抽样 %!HmtpS  
  96.tolerable error 可容忍误差 ?8X+)nU@  
  97.the risk of under reliance 信赖不足风险 bewi.$E{  
  98.the risk of over reliance 信赖过度风险 of ^N4  
  99.the risk of incorrect rejection 误拒风险 'q hA4W9  
  100. the risk of incorrect acceptance 误受风险 g9;}?h  
  101.working trial balance 试算平衡表 s!2pOH!u   
  102.index and cross-referencing 索引和交叉索引 T%xB|^lf  
  103.cash receipt 现金收入 X] /r'Tz  
  104.cash disbursement 现金支出 }IGr%C(3%  
  105.bank statement 银行对账单 S0~F$mP'  
  106.bank reconciliation 银行存款余额调节表 @"H+QVJ@  
  107.balance sheet date 资产负债表日 -)aBS3  
  108.net realizable value 可变现净值 m(8t |~S  
  109.storeroom 仓库 A|Yq Bl  
  110.sale invoice 销售发票 qf9.S)H1Z  
  111.price list 价目表 m4 *Rr  
  112.positive confirmation request 积极式询证函 (y AQm pp  
  113.negative confirmation request 消极式询证函 sw nov[0  
  114.purchase requisition 请购单 XH0R :+s  
  115.receiving report 验收报告 xgtdmv%  
  116.gross margin 毛利 Tp`by 1s  
  117.manufacturing overhead 制造费用 /9WR>NUAO  
  118.material requisition 领料单 r 8,6qP[  
  119.inventory-taking 存货盘点 q"A(l  
  120.bond certificate 债券 X .g")Bt7  
  121.stock certificate 股票 ~'HwNzDQc  
  122.audit report 审计报告 8KW}XG  
  123.entity 被审计单位 (CH F=g  
  124.addressee of the audit report 审计报告的收件人 H>`?S{J  
  125.unqualified opinion 无保留意见 :D?%!Q 0  
  126.qualified opinion 保留意见 5HioxHL  
  127.disclaimer of opinion 无法表示意见 H.Z:at5n  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   >=i47-H  
  A (2)absorbed overhead 已吸收制造费用 {JzX`Z30l  
  A (3)absorption costing 吸收成本计算 ?jBna ~  
  A (4)account 账户,报表   OlFls 8#>  
  A (5)accounting postulate 会计假设   ~^IS{1  
  A (6)accounting series release 会计公告文件   ^owEB%  
  A (7)accounting valuation 会计计价   . dVo[m;  
  A (8)account sale 承销清单 w-|i8%X  
  A (9)accountability concept 经营责任概念   t4UKG&[a  
  A (10)accountancy 会计职业   h&5H`CR [  
  A (11)accountant 会计师   Zcz)FP#  
  A (12)accounting 会计   Om{[ <tL  
  A (13)agency cost 代理成本   2[Q*?N  
  A (14)accounting bases 会计基础   6,0pkx&Nv  
  A (15)accounting manual 会计手册   ZsUxO%jP  
  A (16)accounting period 会计期间   ALwkX"AN  
  A (17)accounting policies 会计方针   IX^k<Jqr  
  A (18)accounting rate of return 会计报酬率   >3X!c"#l  
  A (19)accounting reference date 会计参照日   6U7z8NV&[  
  A (20)accounting reference period 会计参照期间   bUp%87<*X  
  A (21)accrual concept 应计概念   9 YU7R)  
  A (22)accrual expenses 应计费用   As1Er[>  
  A (23)acid test ration 速动比率(酸性测试比率)   l@<^V N@  
  A (24)acquisition 购置   @ MNL  
  A (25)acquisition accounting 收购会计   *6q8kQsz^1  
  A (26)activity based accounting 作业基础成本计算   #v')iR"  
  A (27)adjusting events 调整事项   Yq#I# 2RD  
  A (28)administrative expenses 行政管理费   i,FG?\x@  
  A (29)advice note 发货通知   <Ky\ ^  
  A (30)amortization 摊销   7~eo^/Pb S  
  A (31)analytical review 分析性检查   m^O:k"+!  
  A (32)annual equivalent cost 年度等量成本法   hn.9j"  
  A (33)annual report and accounts 年度报告和报表   ,u{d@U^)3@  
  A (34)appraisal cost 检验成本   rc*&K#? B  
  A (35)appropriation account 盈余分配账户   (Y'rEc#H&z  
  A (36)articles of association 公司章程细则   Q{H88g^=J  
  A (37)assets 资产   ~5`rv1$  
  A (38)assets cover 资产保障   Yiu)0\ o  
  A (39)asset value per share 每股资产价值   R?>a UFM  
  A (40)associated company 联营公司   {j,bV6X  
  A (41)attainable standard 可达标准   nPfVZGt  
 -deY,%  
 A (42)attributable profit 可归属利润   /!JpmI  
  A (43)audit 审计   RXt`y62yK  
  A (44)audit report 审计报告   ?;|$R   
  A (45)auditing standards 审计准则   CTR|b}!  
  A (46)authorized share capital 额定股本   Vs8os+  
  A (47)available hours 可用小时   :{LVS nG  
  A (48)avoidable costs 可避免成本 sG0cN;I]t  
  B (49)back-to-back loan 易币贷款   mh.0% 9`9  
  B (50)backflush accounting 倒退成本计算   A ,lcR:@w  
  B (51)bad debts 坏帐   d<V+;">2  
  B (52)bad debts ratio 坏帐比率   =a?l@dI]  
  B (53)bank charges 银行手续费   p4W->AVv$  
  B (54)bank overdraft 银行透支   vjZX8KAiZ  
  B (55)bank reconciliation 银行存款调节表   X||o iqbY  
  B (56)bank statement 银行对账单   .+ai dWd  
  B (57)bankruptcy 破产   (~}yt.7K  
  B (58)basis of apportionment 分摊基础   qp  
  B (59)batch 批量   d~S.PRg=  
  B (60)batch costing 分批成本计算   &>@nW!n u  
  B (61)beta factor B(市场)风险因素   HG=!#-$9  
  B (62)bill 账单   %I(N  
  B (63)bill of exchange 汇票   O<iE,PN)  
  B (64)bill of landing 提单   [ #A!B#`  
  B (65)bill of materials 用料预计单   yXppu[=  
  B (66)bill payable 应付票据   M)I&^mm39  
  B (67)bill receivable 应收票据   <R*.T)Z1  
  B (68)bin card 存货记录卡   HHWB_QaL  
  B (69)bonus 红利   Qgo0uu M  
  B (70)book-keeping 薄记   wRnt$ 1  
  B (71)Boston classification 波士顿分类   8Th|'  
  B (72)breakeven chart 保本图   twNZ^=SGr  
  B (73)breakeven point 保本点   I#Iu :,OT  
  B (74)breaking-down time 复位时间   G}BO!Z6  
  B (75)budget 预算   D gY2:&0  
  B (76)budget center 预算中心   +S^Uw'L$=T  
  B (77)budget cost allowance 预算成本折让   jp=^$rS6[  
  B (78)budget manual 预算手册   ,Ztj  
  B (79)budget period 预算期间   lsY5QE:Qrp  
  B (80)budgetary control 预算控制   mZ7. #R*}  
  B (81)budgeted capacity 预算生产能力   WkXa%OZ  
  B (82)burden 制造费用   -AD3Pd|Y[  
  B (83)business center 经营中心   Xy_+L_h^  
  B (84)business entity 营业个体   NLoJmOi;L7  
  B (85)business unit 经营单位   2[r#y1ro  
 B (86)buy-out management 管理性购买产权   ,hT t]w  
  B (87)by-product 副产品 r$=iM:kERC  
  C (88)called-up share capital 催缴股本   8g(%6 ET  
  C (89)capacity 生产能力   oSx]wZZ  
  C (90)capacity ratios 生产能力比率   y*vs}G'W  
  C (91)capital 资本     6n  
  C (92)capital assets pricing model资本资产计价模式   $w)yQ %  
  C (93)capital commitment 承诺资本   tP"C >#LO  
  C (94)capital employed 已运用的资本   Iy8Ehwejd  
  C (95)capital expenditure 资本支出   h.sH:]Z  
  C (96)capital expenditureauthorization 资本支出核准   c:>&Bg&,6T  
  C (97)capital expenditure control 资本支出控制   Ad9'q!_en  
  C (98)capital expenditure proposal资本支出申请   ,kpk XK  
  C (99)capital funding planning 资本基金筹集计划   vbmi_[,U  
  C (100)capital gain 资本收益   a7%5Qg9B;  
  C (101)capital investment appraisal资本投资评估   Br`Xw^S  
  C (102)capital maintenance 资本保全   eqZ V/a  
  C (103)capital resource planning 资本资源计划   XB F#ILJ  
  C (104)capital surplus 资本盈余   Fv.}w_  
  C (105)capital turnover 资本周转率   3-lJ]7OT  
  C (106)card 记录卡   TlQ#0_as[  
  C (107)cash 现金   ?E^~z-  
  C (108)cash account 现金账户   fp.,MIS  
  C (109)cash book 现金账薄   Owo2DsT t  
  C (110)cash cow 金牛产品   =v:vc~G6  
  C (111)cash flow 现金流量   =n cu# T]  
  C (112)cash discounted 现金贴现   L1VUfEG-  
  C (113)cash flow budget 现金流量预算   brl(7_ 2  
  C (114)cash flow statement 现金流量表   g`d5OHvO o  
  C (115)cash ledger 现金分类账   !)?n n3  
  C (116)cash limit 现金限额   8uP,#D<wZ  
  C (117)CCA 现时成本会计   4fT,/[k?  
  C (118)center 中心   3PIZay  
  C (119)changeover time 变更时间   W.r0W2))(  
  C (120)chartered entity 特许经济个体   Rf^$?D&^  
  C (121)cheque 支票   58DkVQ6  
  C (122)cheque register 支票登记薄   *Cz>r}W  
  C (123)coin analysis 零钱分类   re2M!m6k5  
  C (124)classification 分类   _<6 ^r  
  C (125)clock card 工时卡   4&r[`gL  
  C (126)code 代码   :rk=(=@8`  
  C (127)commitment accounting 承诺确认会计   -= H* (M  
  C (128)common cost 共同成本   a:r8Jzr  
  C (129)company limited byguarantee 有限担保责任公司   yAy~|1}  
C (130)company limited shares 股份有限公司   EeIV 6ug  
  C (131)competitive position 竞争能力状况   yH|[K=?S[  
  C (132)concept 概念   8`v+yHjG  
  C (133)conglomerate 跨行业企业   E/v.+m  
  C (134)consistency concept 一致性概念   E2 Q[  
  C (135)consolidated accounts 合并报表   FIL?nkYEO  
  C (136)consolidation accounting 合并会计   $A;jl`ng  
  C (137)consortium 财团   (#k>cA(}  
  C (138)contingency plan 应急计划   t3|If@T  
  C (139)contingent liabilities 或有负债   ~Z9Eb|B  
  C (140)continuous operation 连续生产   JR8 b[Oj.S  
  C (141)contra 抵消   "1FPe63\*O  
  C (142)contract cost 合同成本   {_&'tXL  
  C (143)contract costing 合同成本计算   Jz&a9  
  C (144)contribution 贡献毛益   ,m;S-Im_Xr  
  C (145)contribution centre 贡献中心   PIR#M('  
  C (146)contribution chart 贡献图   @<=xfs  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &_Ze@Ir-  
  C (148)contribution to salesration 贡献毛益对销售比率   <o@&I " o  
  C (149)control 控制   gHdNqOy c  
  C (150)control account 控制帐户   `% IzW2v6  
  C (151)control limits 控制限度   +;^Ux W  
  C (152)controllability concept 可控制概念   x)N$.7'9OJ  
  C (153)controllable cost 可控制成本   H=Scrvfx  
  C (154)conversion cost 加工成本   )hs"P%Zg  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   sU!h^N$  
  C (156)corporate appraisal 公司评估   }(k#,&Fv`  
  C (157)corporate planning 公司计划   @ol=g BU  
  C (158)corporate social reporting 公司社会报告   '#RzX8|v<  
  C (159)corporation 股份公司   F*m^AFjs  
  C (160)cost 成本   nGQc;p5;  
  C (161)cost account 成本帐户   O<7Q>m  
  C (162)cost accounting 成本会计   p4mi\~Q  
  C (163)cost accounting manual 成本手册   f++M H]I;  
  C (164)cost accounts calendar 成本报表的日历时间   5&?[ Vt  
  C (165)cost adjustment 成本调整   1P4cB w%  
  C (166)cost allocation 成本分配   Z/-9G  
  C (167)cost apportionment 成本分摊   a%| I'r  
  C (168)cost attribution 成本归属   g_X-.3=2K  
  C (169)cost audit 成本审计   :btb|^C  
  C (170)cost behaviour 成本性态   j/.$ (E   
  C (171)cost benefit analysis 成本效益分析   o>WB,i^G  
  C (172)cost center 成本中心   = og>& K  
  C (173)cost driver 成本动因
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