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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 e@vZg8Ie  
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  1.audit   审计 F?MVQ!K*  
  2.attestation   鉴证 ? eI)m  
  3.credibility   可信赖程度 zA$ Y@f  
  4.audit of financial statements 财务报表审计 jqj}j2 9  
  5.agreed-upon procedures 执行商定程序 >k@{NP2b  
  6.high levels of assurance 高水平保证 J0e^v  
  7.compilation 编制 DwFvM0O6\  
  8.reliability 可靠性 N;P/$  
  9.relevance 相关性 RT'5i$q[  
  10.professional skepticism 职业谨慎 ]Hi1^Y<  
  11.objectivity 客观性 AVU'rsXA  
  12. professional competence 专业胜任能力 s2QgR37s>  
  13.Senior/CPA-in-charge 项目经理 pp*MHM)x|q  
  14.audit engagement letter 业务约定书 w^HI lA  
  15.recurring audit 连续审计 w""u]b%:r  
  16.the client 委托人 XAF]B,h=  
  17.change CPA 更换注册会计 wRwx((eb  
  18.the existing CPA 现任注册会计师 j!Ys/ D  
  19.the successor CPA 后任注册会计师 `LIlR8&@aX  
  20.the preceding CPA前任注册会计师 Sjw wc6_c  
  21.issue the audit report 出具审计报告 d/3&3>/  
  22.expert 专家 >dF #1  
  23.the board of directors 董事会 54TWFDmGi  
  24.knowledge of the entity‘ s business 了解被审计单位情况 R*W1<W%q=  
  25.assess material misstatement risks评估重大错报风险 Ue,eEer  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wT;;B=u}G  
  27.a general knowledge of —— 初步了解―――的情况 Gb Mu;CA  
  28.a more knowledge of—— 进一步了解的情况 3)&rj 7  
  29.the prior year‘s working papers 以前年度工作底稿 F/A)2 H_  
  30.minutes of meeting 会议纪要 WRAv>s9  
  31.business risks 经营风险 "].TKF#yg  
  32.appropriateness 适当性 Kb5}M/8  
  33.accounting estimate 会计估计 w8>bct3@  
  34.management representations 管理层声明 6~s{HI!  
  35.going concern assumption 持续经营假设 4T&Jlu?:  
  36.audit plan 审计计划 UQ^ )t ]  
  37.significant audit areas 重点审计领域 p"cY/2w:j  
  38.error 错误 ji ,`?  
  39.fraud舞弊 +&_n[;   
  40.modified or additional procedures 修改或追加审计程序 436SIh  
  41.misappropriation of assets 侵占资产 EmP2r*"rb  
  42.transactions without substance 虚假交易 }gX 4dv B  
  43.unusual pressures 异常压力 O,J,Q|` H&  
  44.the suspected noncompliance 涉嫌存在违法行为 T%}x%9VO7  
  45.materialiy 重要性 Pff-eT+~m  
  46.exceed the materiality level 超过重要性水平 +'` ^ N  
  47.approach the materiality level 接近重要性水平 T~}g{q,tR  
  48.an acceptably low level 可接受水平 \vj xCkg{  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /~<Przw  
  50.misstatements or omissions 错报或漏报 l$!NEOK  
  51.aggregate 总计 *;t_V laZ  
  52.subsequent events 期后事项 b%X}{/n  
  53.adjust the financial statements 调整财务报表 RhjU^,%  
  54.perform additional audit procedures 实施追加的审计程序 ;%u)~3B$JK  
  55.audit risk 审计风险 )s 1 Ei9J  
  56.detection risk 检查风险 2V+[:>F  
  57.inappropriate audit opinion 不适当的审计意见 <sGioMr  
  58.material misstatement 重大的错报 _1$+S0G;  
  59.tolerable misstatement 可容忍错报 G CcSI;w  
  60.the acceptable level of detection risk 可接受的检查风险 @ eP[*Q  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 iqXsD gkr  
  62.simall business 小规模企业 63i&e/pv  
  63.accounting system 会计系统 u`*$EP-%  
  64.test of control 控制测试 ><6g-+*k  
  65.walk-through test 穿行测试 5M3)7  
  66.communication 沟通 (%M:=zm  
  67.flow chart 流程图 hM(Hq4ed,  
  68.reperformance of internal control 重新执行 }T=\hM  
  69.audit evidence 审计证据 !-gOqo  
  70.substantive procedures 实质性程序 d k|X&)xTJ  
  71.assertions 认定 R*O6Z"h  
  72.esistence 存在 kRzqgVr%  
  73.occurrence 发生 u/?;J1z:  
  74.completeness 完整性 bqR0./V  
  75.rights and obligations 权利和义务 m%OX< T!  
  76.valuation and allocation 计价和分摊 C9T- 4o1  
  77.cutoff 截止 _NbhWv  
  78.accuracy 准确性 D4GXZX8 K  
  79.classification 分类 'BEM:1)  
  80.inspection 检查 (]<G) +*  
  81.supervision of counting 监盘 ?[O Sy.6  
  82.observation 观察 nZS*"O#L  
  83.confirmation 函证 n] n3/wpO  
  84.computation 计算 j%*<W> O  
  85.analytical procedures 分析程序 zh wajc  
  86.vouch 核对 X@B,w_b  
  87.trace 追查 Tj=g[)+K  
  88.audit sampling 审计抽样 9n".Q-V;k  
  89.error 误差 pM@0>DVi  
  90.expected error 预期误差 W}oAgUd  
  91.population 总体 }KrZ6cG9#  
  92.sampling risk 抽样风险 :w c.V  
  93.non- sampling risk 非抽样风险 MXpj_+@  
  94.sampling unit 抽样单位 zhde1JE  
  95.statistical sampling 统计抽样 &nF7CCF  
  96.tolerable error 可容忍误差 "[ ]72PC  
  97.the risk of under reliance 信赖不足风险 .aR$ou,7  
  98.the risk of over reliance 信赖过度风险 r+Y]S-o:  
  99.the risk of incorrect rejection 误拒风险 )'?@raB!  
  100. the risk of incorrect acceptance 误受风险 3sGe#s%  
  101.working trial balance 试算平衡表 4,R1}.?BzJ  
  102.index and cross-referencing 索引和交叉索引 SbpO<8}8  
  103.cash receipt 现金收入 P}Ule|&LK  
  104.cash disbursement 现金支出 `L}Irt}  
  105.bank statement 银行对账单 UbV} !  
  106.bank reconciliation 银行存款余额调节表 <^jW  
  107.balance sheet date 资产负债表日 "PPn^{ bYm  
  108.net realizable value 可变现净值 C0Ti9  
  109.storeroom 仓库 )c<5:c  
  110.sale invoice 销售发票 s|&2QG0'7  
  111.price list 价目表 ag$UNV  
  112.positive confirmation request 积极式询证函 T \Q)"GB  
  113.negative confirmation request 消极式询证函 Eq/%k $6#1  
  114.purchase requisition 请购单 =u`^QE  
  115.receiving report 验收报告 7":0CU% %  
  116.gross margin 毛利 !~k-S exh  
  117.manufacturing overhead 制造费用 CpICb9w  
  118.material requisition 领料单 zc-.W2"Hu  
  119.inventory-taking 存货盘点  <:BhV82l  
  120.bond certificate 债券 F D6>[ W  
  121.stock certificate 股票 (@?PN+68|  
  122.audit report 审计报告 x:Kca3pv_  
  123.entity 被审计单位 C_Z[ul  
  124.addressee of the audit report 审计报告的收件人 T|[ o  
  125.unqualified opinion 无保留意见 f8 M=P.jz  
  126.qualified opinion 保留意见 PDssEb7  
  127.disclaimer of opinion 无法表示意见 F/w!4,'<?5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   sL tsvH#  
  A (2)absorbed overhead 已吸收制造费用 5 lC"10  
  A (3)absorption costing 吸收成本计算 E8 Wgm 8  
  A (4)account 账户,报表   s&$Zgf6Z  
  A (5)accounting postulate 会计假设   5ff66CRw  
  A (6)accounting series release 会计公告文件   X/nb7_M  
  A (7)accounting valuation 会计计价   hU `H\LE  
  A (8)account sale 承销清单 scUWI"  
  A (9)accountability concept 经营责任概念   ghiFI<)VY  
  A (10)accountancy 会计职业   q-}J0vu\K  
  A (11)accountant 会计师   8ESBui3;  
  A (12)accounting 会计   S<LHNZu|^A  
  A (13)agency cost 代理成本   N*My2t_+E  
  A (14)accounting bases 会计基础   ~z!U/QR2  
  A (15)accounting manual 会计手册   Piz/vH6M}  
  A (16)accounting period 会计期间   3u8HF -  
  A (17)accounting policies 会计方针   %zB `Sd<  
  A (18)accounting rate of return 会计报酬率   {E`f(9r:  
  A (19)accounting reference date 会计参照日   . \fzK  
  A (20)accounting reference period 会计参照期间   8<uKzb(O:  
  A (21)accrual concept 应计概念   .)mw~3]  
  A (22)accrual expenses 应计费用   z6R<*$4  
  A (23)acid test ration 速动比率(酸性测试比率)   R '/Ilz`  
  A (24)acquisition 购置   QSy=JC9  
  A (25)acquisition accounting 收购会计   gKS0!U  
  A (26)activity based accounting 作业基础成本计算   DP*[t8  
  A (27)adjusting events 调整事项   W$P)fPU'  
  A (28)administrative expenses 行政管理费   |k> _ jO  
  A (29)advice note 发货通知   P$D1kcCw  
  A (30)amortization 摊销   C=AX{sn  
  A (31)analytical review 分析性检查   y_8 8I:O  
  A (32)annual equivalent cost 年度等量成本法   nlK"2/W  
  A (33)annual report and accounts 年度报告和报表   /'}O-h  
  A (34)appraisal cost 检验成本    >kK  
  A (35)appropriation account 盈余分配账户   z&d&Ky  
  A (36)articles of association 公司章程细则   dd>stp   
  A (37)assets 资产   z/N~HSh!d  
  A (38)assets cover 资产保障   z.pP~he  
  A (39)asset value per share 每股资产价值   \ ?)<==^  
  A (40)associated company 联营公司   vh +Ih Gi  
  A (41)attainable standard 可达标准   [*#ms=Zdc  
dH zo_VV  
 A (42)attributable profit 可归属利润   _ y),C   
  A (43)audit 审计   $q{-)=-BXQ  
  A (44)audit report 审计报告   (J~n|hA2/D  
  A (45)auditing standards 审计准则   R y0n_J:7  
  A (46)authorized share capital 额定股本   Yt7R[|  
  A (47)available hours 可用小时   ,`MU d0 n  
  A (48)avoidable costs 可避免成本 TgVvp0F;  
  B (49)back-to-back loan 易币贷款   4?,N;Q  
  B (50)backflush accounting 倒退成本计算   hIC$4lR~  
  B (51)bad debts 坏帐   9#.nNv*z3  
  B (52)bad debts ratio 坏帐比率   W[: n*h  
  B (53)bank charges 银行手续费   `(EY/EsY  
  B (54)bank overdraft 银行透支   S!k cC-7  
  B (55)bank reconciliation 银行存款调节表   NS;,(v{*N  
  B (56)bank statement 银行对账单   Ylll4w62N  
  B (57)bankruptcy 破产   Lu6!W  
  B (58)basis of apportionment 分摊基础   -D0kp~AO4N  
  B (59)batch 批量   .T/\5_Bx  
  B (60)batch costing 分批成本计算   +EJIYvkFm  
  B (61)beta factor B(市场)风险因素   Q'&oSPXSDd  
  B (62)bill 账单   AY{caM  
  B (63)bill of exchange 汇票   sV'(y>PP%  
  B (64)bill of landing 提单   j}'spKxu  
  B (65)bill of materials 用料预计单   diGPTV-?$  
  B (66)bill payable 应付票据   6fQN F22E  
  B (67)bill receivable 应收票据   +glT5sOk  
  B (68)bin card 存货记录卡   KE`}P<K&  
  B (69)bonus 红利   cWP34;NNM  
  B (70)book-keeping 薄记   -S OP8G  
  B (71)Boston classification 波士顿分类   6+e@)[l.zc  
  B (72)breakeven chart 保本图   $3|++ ?  
  B (73)breakeven point 保本点   )}1 J.>5  
  B (74)breaking-down time 复位时间   M;,Q8z%  
  B (75)budget 预算   iZB?5|*  
  B (76)budget center 预算中心   lzN\~5a}  
  B (77)budget cost allowance 预算成本折让   ^i2W=A'P  
  B (78)budget manual 预算手册   a1_7plg  
  B (79)budget period 预算期间   DDyeN uK  
  B (80)budgetary control 预算控制   Ua)ARi %  
  B (81)budgeted capacity 预算生产能力   aRdzXq#x  
  B (82)burden 制造费用   c%yhODq/  
  B (83)business center 经营中心   ?` ,<l#sj  
  B (84)business entity 营业个体   "m.jcKt  
  B (85)business unit 经营单位   /\hybx'  
 B (86)buy-out management 管理性购买产权   (4L XoNT  
  B (87)by-product 副产品 YN#i^(  
  C (88)called-up share capital 催缴股本   h.E8G^}@  
  C (89)capacity 生产能力   [nB[]j<R*  
  C (90)capacity ratios 生产能力比率   +Fp8cT=1  
  C (91)capital 资本   i<l_z&  
  C (92)capital assets pricing model资本资产计价模式   8<z+hWX=4  
  C (93)capital commitment 承诺资本   U6e 0{n  
  C (94)capital employed 已运用的资本   *Fb]lM7D  
  C (95)capital expenditure 资本支出   j BS$xW  
  C (96)capital expenditureauthorization 资本支出核准   {M96jjiInf  
  C (97)capital expenditure control 资本支出控制   $DeHo"mg7m  
  C (98)capital expenditure proposal资本支出申请   J wL}|o6  
  C (99)capital funding planning 资本基金筹集计划   EaaQC]/OX5  
  C (100)capital gain 资本收益   OaY.T  
  C (101)capital investment appraisal资本投资评估   w5w,jD[  
  C (102)capital maintenance 资本保全   D]\of#%T  
  C (103)capital resource planning 资本资源计划   ;fw}<M!6  
  C (104)capital surplus 资本盈余   I !=ew |  
  C (105)capital turnover 资本周转率   kAA1+rG  
  C (106)card 记录卡   =VFi}C/  
  C (107)cash 现金   VAX@'iZr  
  C (108)cash account 现金账户   :sAb'6u1EU  
  C (109)cash book 现金账薄   uT:'Kkb!  
  C (110)cash cow 金牛产品   n]^zIe^6  
  C (111)cash flow 现金流量   Jw3VWc ]]  
  C (112)cash discounted 现金贴现   5gYv CW&~  
  C (113)cash flow budget 现金流量预算   p'{B|ujj6  
  C (114)cash flow statement 现金流量表   ]Jz2[F"J  
  C (115)cash ledger 现金分类账   t% Sgw%f  
  C (116)cash limit 现金限额   ;c p*]  
  C (117)CCA 现时成本会计   gb+iy$o-  
  C (118)center 中心   !Hq$7j_  
  C (119)changeover time 变更时间   g<pr(7jO  
  C (120)chartered entity 特许经济个体   h|qT MwPr  
  C (121)cheque 支票   LH/lnrN  
  C (122)cheque register 支票登记薄   ovm109fTx  
  C (123)coin analysis 零钱分类   B;x5os  
  C (124)classification 分类   AX($LIy9P  
  C (125)clock card 工时卡   T%74JRQ  
  C (126)code 代码   qF'lh  
  C (127)commitment accounting 承诺确认会计   3/_rbPr  
  C (128)common cost 共同成本   Q*4{2oQ  
  C (129)company limited byguarantee 有限担保责任公司   *\Z9=8yK  
C (130)company limited shares 股份有限公司   $eHYy,,  
  C (131)competitive position 竞争能力状况    2%4u/  
  C (132)concept 概念   O|%03q(  
  C (133)conglomerate 跨行业企业   wW &q)WOi  
  C (134)consistency concept 一致性概念   jN))|eD0x  
  C (135)consolidated accounts 合并报表   4z<nJOEh[  
  C (136)consolidation accounting 合并会计   >T I/W~M  
  C (137)consortium 财团   e1cqzhI=nA  
  C (138)contingency plan 应急计划   ?APzb4f^W  
  C (139)contingent liabilities 或有负债   Ckd j|  
  C (140)continuous operation 连续生产   WH|TdU$V  
  C (141)contra 抵消   u}I-#j)wap  
  C (142)contract cost 合同成本   R !&9RvNw  
  C (143)contract costing 合同成本计算   XZ%3PMq  
  C (144)contribution 贡献毛益   3yGo{uW  
  C (145)contribution centre 贡献中心   EzII!0 F  
  C (146)contribution chart 贡献图   mok94XuK)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E8X(AZ 2  
  C (148)contribution to salesration 贡献毛益对销售比率   ^!&6z4DP  
  C (149)control 控制   N+lhztYQ?  
  C (150)control account 控制帐户   9w3KAca  
  C (151)control limits 控制限度   w e:P_\6  
  C (152)controllability concept 可控制概念   +O$`8a)m  
  C (153)controllable cost 可控制成本   >EE}P|=-  
  C (154)conversion cost 加工成本   v']Tusmg  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   v 9k\[E?  
  C (156)corporate appraisal 公司评估   CFK {.{d]B  
  C (157)corporate planning 公司计划   &{4KymB:  
  C (158)corporate social reporting 公司社会报告   8'WoG]E_  
  C (159)corporation 股份公司   ;Mw<{X-  
  C (160)cost 成本   "L4ZE4|)  
  C (161)cost account 成本帐户   B*Z}=$1j  
  C (162)cost accounting 成本会计   ^8.s"4{  
  C (163)cost accounting manual 成本手册   pyUzHF0  
  C (164)cost accounts calendar 成本报表的日历时间   Z.}Z2K  
  C (165)cost adjustment 成本调整   u.yYE,9  
  C (166)cost allocation 成本分配   d+45Y,|  
  C (167)cost apportionment 成本分摊   SI`ems{1>c  
  C (168)cost attribution 成本归属   O0l1AX"  
  C (169)cost audit 成本审计   \jmT#Gt`9  
  C (170)cost behaviour 成本性态   (N"9C+S}  
  C (171)cost benefit analysis 成本效益分析   xe"A;6H  
  C (172)cost center 成本中心   i/{dD"HwM  
  C (173)cost driver 成本动因
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