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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 r >bMx~a]  
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  1.audit   审计 zOJ4I^^  
  2.attestation   鉴证 T-e'r  
  3.credibility   可信赖程度 Q@]~O-  
  4.audit of financial statements 财务报表审计 W no{&I63  
  5.agreed-upon procedures 执行商定程序 0#1hkJ"  
  6.high levels of assurance 高水平保证 !9A6DWAE$  
  7.compilation 编制 -]yM<dP  
  8.reliability 可靠性 t;005]'Mp  
  9.relevance 相关性 $yxwB/O(  
  10.professional skepticism 职业谨慎 BUcPMF%\y:  
  11.objectivity 客观性 to9~l"n.s  
  12. professional competence 专业胜任能力 =rSJ6'2("  
  13.Senior/CPA-in-charge 项目经理 N{oi }i6  
  14.audit engagement letter 业务约定书 u5D@,wSNz  
  15.recurring audit 连续审计 1 ; _tu  
  16.the client 委托人 SSG57N-T  
  17.change CPA 更换注册会计 f_A'.oq+  
  18.the existing CPA 现任注册会计师 [Q"*I2&  
  19.the successor CPA 后任注册会计师 "#zSk=52z  
  20.the preceding CPA前任注册会计师 ;75m 9yGo  
  21.issue the audit report 出具审计报告 MLD1%* &0  
  22.expert 专家 wUb5[m  
  23.the board of directors 董事会 Ff6l" A5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 dy/\>hu  
  25.assess material misstatement risks评估重大错报风险 |2RoDW  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P5$d#Y(=  
  27.a general knowledge of —— 初步了解―――的情况 ]q!,onJ  
  28.a more knowledge of—— 进一步了解的情况 xvo""R/g8  
  29.the prior year‘s working papers 以前年度工作底稿 oDz%K?29%  
  30.minutes of meeting 会议纪要 B=dF\.&Z  
  31.business risks 经营风险 G<1)N T\u  
  32.appropriateness 适当性 a,eR'L<"*-  
  33.accounting estimate 会计估计 `^ FAD   
  34.management representations 管理层声明 GD(gm, ,)  
  35.going concern assumption 持续经营假设 2@7f^be  
  36.audit plan 审计计划 kyV!ATL1F  
  37.significant audit areas 重点审计领域 W5 l)mAv  
  38.error 错误 yFt$L'#  
  39.fraud舞弊 Iv,Ub_Ll9  
  40.modified or additional procedures 修改或追加审计程序 R=Qa54  
  41.misappropriation of assets 侵占资产 Xn:5pd;?B6  
  42.transactions without substance 虚假交易 [=3f:>ssm  
  43.unusual pressures 异常压力 7 2Zp%a=  
  44.the suspected noncompliance 涉嫌存在违法行为 'v|R' wi\  
  45.materialiy 重要性 iakqCjV  
  46.exceed the materiality level 超过重要性水平 8 ckcTNPu  
  47.approach the materiality level 接近重要性水平 ,orq&#*Wd  
  48.an acceptably low level 可接受水平 UXs=7H".  
  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 |76G#K~<X  
  50.misstatements or omissions 错报或漏报 d}d1]@Y\  
  51.aggregate 总计 Evjvaa^  
  52.subsequent events 期后事项 ,[gu7z^|  
  53.adjust the financial statements 调整财务报表 CdB sd  
  54.perform additional audit procedures 实施追加的审计程序 W^(:\IvV  
  55.audit risk 审计风险 gteG*pi  
  56.detection risk 检查风险 BH`%3Mw  
  57.inappropriate audit opinion 不适当的审计意见 9^yf'9S1  
  58.material misstatement 重大的错报 D./!/>@f  
  59.tolerable misstatement 可容忍错报 mBAI";L3  
  60.the acceptable level of detection risk 可接受的检查风险 $!?tJ@{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 z2.9l?"rfQ  
  62.simall business 小规模企业  5yA1<&z  
  63.accounting system 会计系统 HACY  
  64.test of control 控制测试 "c+j2f'f  
  65.walk-through test 穿行测试 B|fh 4FNy  
  66.communication 沟通 3y# U|&]{  
  67.flow chart 流程图 st7\k]J\  
  68.reperformance of internal control 重新执行 f0^; *Y  
  69.audit evidence 审计证据 SRP.Mqg9  
  70.substantive procedures 实质性程序 DfPC@` k  
  71.assertions 认定 Xl/ SDm_p  
  72.esistence 存在 >]ghme  
  73.occurrence 发生 6H ]rO3[8  
  74.completeness 完整性 2`Dqu"TWh  
  75.rights and obligations 权利和义务 -(oFO'Lbg  
  76.valuation and allocation 计价和分摊 t[r<&1[&  
  77.cutoff 截止 ,ORwMZtw{H  
  78.accuracy 准确性 wI0NotC  
  79.classification 分类 pq T+lai)#  
  80.inspection 检查 tfAO#htq  
  81.supervision of counting 监盘 W5)R{w0`GD  
  82.observation 观察 Bd++G'FZ  
  83.confirmation 函证 YK{E=<:  
  84.computation 计算 d*B^pDf  
  85.analytical procedures 分析程序 #7*{ $v  
  86.vouch 核对 ^Rpy5/d  
  87.trace 追查 :cE6-Fv  
  88.audit sampling 审计抽样 <<SUIY@X  
  89.error 误差 {0(:5%  
  90.expected error 预期误差 R(^2+mV?  
  91.population 总体 -%G}T}"_  
  92.sampling risk 抽样风险 1(YEOZ  
  93.non- sampling risk 非抽样风险 V7gv@<1<y  
  94.sampling unit 抽样单位 Z[Z3x6 6  
  95.statistical sampling 统计抽样 [^D~T  
  96.tolerable error 可容忍误差 39yp1  
  97.the risk of under reliance 信赖不足风险 &^7^7:Y=?  
  98.the risk of over reliance 信赖过度风险 =xs"<Q*w>  
  99.the risk of incorrect rejection 误拒风险 pzcl@  
  100. the risk of incorrect acceptance 误受风险 Y[R;UJE`5  
  101.working trial balance 试算平衡表 vyA `Z1  
  102.index and cross-referencing 索引和交叉索引 xwJ. cy  
  103.cash receipt 现金收入 <Pnz$nH:e  
  104.cash disbursement 现金支出 AY(z9 &;6  
  105.bank statement 银行对账单 f(*ygI  
  106.bank reconciliation 银行存款余额调节表 L|`(u  
  107.balance sheet date 资产负债表日 l~C=yP(~  
  108.net realizable value 可变现净值 h>:eu#  
  109.storeroom 仓库 r7zS4;b  
  110.sale invoice 销售发票 w9aLTLv-  
  111.price list 价目表 HZl//Uq  
  112.positive confirmation request 积极式询证函 vU9j|z  
  113.negative confirmation request 消极式询证函 e h6\y7 9g  
  114.purchase requisition 请购单 ' X9D(?O  
  115.receiving report 验收报告 DkA@KS1Dq  
  116.gross margin 毛利 K\VL[HP-  
  117.manufacturing overhead 制造费用 05ZF>`g*  
  118.material requisition 领料单 i.5?b/l0  
  119.inventory-taking 存货盘点 Uaz$<K6  
  120.bond certificate 债券 isR)^fI|  
  121.stock certificate 股票 ~gi,ky^!  
  122.audit report 审计报告 T!YfCw.HZ  
  123.entity 被审计单位 oD8X]R, H  
  124.addressee of the audit report 审计报告的收件人 y?-zQs0  
  125.unqualified opinion 无保留意见 5fa Y{;8  
  126.qualified opinion 保留意见 ) OE!vA  
  127.disclaimer of opinion 无法表示意见 c?t,,\o(}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    K?]c  
  A (2)absorbed overhead 已吸收制造费用 *1b1phh0/  
  A (3)absorption costing 吸收成本计算 &57s//PrX  
  A (4)account 账户,报表   A>B_~=  
  A (5)accounting postulate 会计假设   mhi^zHpa  
  A (6)accounting series release 会计公告文件   ZD#{h J-  
  A (7)accounting valuation 会计计价   1=Y pNXX  
  A (8)account sale 承销清单 =C4!h'hz  
  A (9)accountability concept 经营责任概念   /DxeG'O  
  A (10)accountancy 会计职业   x*a^msY%  
  A (11)accountant 会计师   \sc's7  
  A (12)accounting 会计   =;m;r!,K  
  A (13)agency cost 代理成本   iZ; y(  
  A (14)accounting bases 会计基础   &<$YR~g5j$  
  A (15)accounting manual 会计手册   ;-"'sEu}  
  A (16)accounting period 会计期间   | HfN<4NL  
  A (17)accounting policies 会计方针   F- l!i/  
  A (18)accounting rate of return 会计报酬率   ( SiwO.TZ  
  A (19)accounting reference date 会计参照日   v[!ZRwk4w3  
  A (20)accounting reference period 会计参照期间   yr[HuwU  
  A (21)accrual concept 应计概念   !McRtxq?~  
  A (22)accrual expenses 应计费用   +2Wijrn  
  A (23)acid test ration 速动比率(酸性测试比率)   Kq&JvY^  
  A (24)acquisition 购置   t +h}hL  
  A (25)acquisition accounting 收购会计   17) `CM$<[  
  A (26)activity based accounting 作业基础成本计算   a[hQ<@1O  
  A (27)adjusting events 调整事项   *$*V#,V-  
  A (28)administrative expenses 行政管理费   /=+Bc=<lZ  
  A (29)advice note 发货通知   CZ|h` ";P2  
  A (30)amortization 摊销   2&KM&NX~  
  A (31)analytical review 分析性检查   +WfO2V.  
  A (32)annual equivalent cost 年度等量成本法   Y8@TY?  
  A (33)annual report and accounts 年度报告和报表   CU_8 ` }  
  A (34)appraisal cost 检验成本   4) z*Vux  
  A (35)appropriation account 盈余分配账户   /;V:<mekf  
  A (36)articles of association 公司章程细则   5$<Ozkj(  
  A (37)assets 资产   1Farix1YDq  
  A (38)assets cover 资产保障   0s o27k  
  A (39)asset value per share 每股资产价值   @z<IsAE  
  A (40)associated company 联营公司   WP ~]pduT  
  A (41)attainable standard 可达标准   %C =?Xhnv  
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 A (42)attributable profit 可归属利润   [e?vqm .  
  A (43)audit 审计   +H6 cZ,  
  A (44)audit report 审计报告   AEO7I f@  
  A (45)auditing standards 审计准则   i564<1`x  
  A (46)authorized share capital 额定股本   rw%1>]os  
  A (47)available hours 可用小时   )Bpvi4O  
  A (48)avoidable costs 可避免成本 =DLVWz/<  
  B (49)back-to-back loan 易币贷款   y25L`b  
  B (50)backflush accounting 倒退成本计算   *sYvV,  
  B (51)bad debts 坏帐   S0jYk (  
  B (52)bad debts ratio 坏帐比率   V)#rP?Y  
  B (53)bank charges 银行手续费   ]>H'CM4JR  
  B (54)bank overdraft 银行透支   %Z!3[.%F  
  B (55)bank reconciliation 银行存款调节表   #8sv*8&  
  B (56)bank statement 银行对账单   QNxY`  
  B (57)bankruptcy 破产   m={TBV,L  
  B (58)basis of apportionment 分摊基础   uj^l&"  
  B (59)batch 批量   G Q])y  
  B (60)batch costing 分批成本计算   ~pG,|\9  
  B (61)beta factor B(市场)风险因素   y*7<tj.`b0  
  B (62)bill 账单   /;9iDjG  
  B (63)bill of exchange 汇票   !rPU5y*  
  B (64)bill of landing 提单   SioP`*,}  
  B (65)bill of materials 用料预计单   qg9VK'3o  
  B (66)bill payable 应付票据   `2PvE4]%p  
  B (67)bill receivable 应收票据   p?e-`xs  
  B (68)bin card 存货记录卡   F_z1ey`t  
  B (69)bonus 红利   3R)_'!R[B  
  B (70)book-keeping 薄记   2Wp)CI<\D  
  B (71)Boston classification 波士顿分类   "c*&~GSE4  
  B (72)breakeven chart 保本图   U_61y;Q"  
  B (73)breakeven point 保本点   *Fu;sR2y%:  
  B (74)breaking-down time 复位时间   N5jJ,iz  
  B (75)budget 预算   0.lOSAq  
  B (76)budget center 预算中心   TM<;Nj[*n  
  B (77)budget cost allowance 预算成本折让   ,l7',@6Y  
  B (78)budget manual 预算手册   i;I!Jc_b'  
  B (79)budget period 预算期间   C{2y*sx  
  B (80)budgetary control 预算控制   mz?1J4rt  
  B (81)budgeted capacity 预算生产能力   CA5q(ID_  
  B (82)burden 制造费用   ;'P<#hM[$  
  B (83)business center 经营中心   cd:VFjT  
  B (84)business entity 营业个体   _>4Qh#6K  
  B (85)business unit 经营单位   }/g1s71  
 B (86)buy-out management 管理性购买产权   _(0GAz%9  
  B (87)by-product 副产品 hYY-Eq4TC  
  C (88)called-up share capital 催缴股本   <= Aqi91  
  C (89)capacity 生产能力   M.0N`NmS  
  C (90)capacity ratios 生产能力比率   X].Igb)2  
  C (91)capital 资本   =x5k5NIF  
  C (92)capital assets pricing model资本资产计价模式    6y   
  C (93)capital commitment 承诺资本   m 7/b.B}  
  C (94)capital employed 已运用的资本   J8#3?Lp  
  C (95)capital expenditure 资本支出   jrZH1dvE  
  C (96)capital expenditureauthorization 资本支出核准   Zt"3g6S  
  C (97)capital expenditure control 资本支出控制   ]o2 Z 14  
  C (98)capital expenditure proposal资本支出申请   aa,^+^J  
  C (99)capital funding planning 资本基金筹集计划   Mv7=ZAm  
  C (100)capital gain 资本收益   Q/^a(   
  C (101)capital investment appraisal资本投资评估   dA=T+u  
  C (102)capital maintenance 资本保全   ?i5=sK\  
  C (103)capital resource planning 资本资源计划   A_}6J,*u  
  C (104)capital surplus 资本盈余   F|^tRL-  
  C (105)capital turnover 资本周转率   Hwif tx  
  C (106)card 记录卡   thrv_ ^A  
  C (107)cash 现金    P pWdZ  
  C (108)cash account 现金账户   r9!,cs  
  C (109)cash book 现金账薄   K\y W{y1  
  C (110)cash cow 金牛产品   B f"L;L  
  C (111)cash flow 现金流量   k btQ  
  C (112)cash discounted 现金贴现   B'!I{LC  
  C (113)cash flow budget 现金流量预算   KAR **Mp+  
  C (114)cash flow statement 现金流量表   Ys+NIV#Q  
  C (115)cash ledger 现金分类账   Be~In~~  
  C (116)cash limit 现金限额   w*krPaT3  
  C (117)CCA 现时成本会计   $i"IOp  
  C (118)center 中心   !G~`5?CvE  
  C (119)changeover time 变更时间   iNv"!'|  
  C (120)chartered entity 特许经济个体   zx`(ojfu  
  C (121)cheque 支票   -Gd@baV  
  C (122)cheque register 支票登记薄   rhj_cw  
  C (123)coin analysis 零钱分类   )POU58$  
  C (124)classification 分类   `C>De4nT@  
  C (125)clock card 工时卡    re@;6o  
  C (126)code 代码   `*w!S8}m;  
  C (127)commitment accounting 承诺确认会计   _l{_n2D-  
  C (128)common cost 共同成本   O2N~&<^  
  C (129)company limited byguarantee 有限担保责任公司   4v;KtD;M  
C (130)company limited shares 股份有限公司   T/iZ"\(~w  
  C (131)competitive position 竞争能力状况   N.dcQQ_iS  
  C (132)concept 概念   "T1A$DKw+R  
  C (133)conglomerate 跨行业企业   =} flmUv~  
  C (134)consistency concept 一致性概念   BT* {&'\/  
  C (135)consolidated accounts 合并报表   gaU1A"S}  
  C (136)consolidation accounting 合并会计   ?d`j}  
  C (137)consortium 财团   \.Z /  
  C (138)contingency plan 应急计划   ^17i98w  
  C (139)contingent liabilities 或有负债   JV@b(x`  
  C (140)continuous operation 连续生产   2*TPW  
  C (141)contra 抵消   dlCmSCp%  
  C (142)contract cost 合同成本   .'zcD^  
  C (143)contract costing 合同成本计算   A&L2&ofV&q  
  C (144)contribution 贡献毛益   A1F!I4p5  
  C (145)contribution centre 贡献中心   $<F9;Z  
  C (146)contribution chart 贡献图   5m9;'SF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @f`s%o  
  C (148)contribution to salesration 贡献毛益对销售比率   &{ZTtK&JF  
  C (149)control 控制   UX@8  
  C (150)control account 控制帐户   V~]&1  
  C (151)control limits 控制限度   )}i|)^J  
  C (152)controllability concept 可控制概念   OEhDRU%k  
  C (153)controllable cost 可控制成本   |C}=  1  
  C (154)conversion cost 加工成本   _NN5e|t  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *nlDN4Y[  
  C (156)corporate appraisal 公司评估   QS%t:,0lp  
  C (157)corporate planning 公司计划   9"f  
  C (158)corporate social reporting 公司社会报告   .wf$]oQQ  
  C (159)corporation 股份公司   ]BaK8mPl  
  C (160)cost 成本   Hgbrlh  
  C (161)cost account 成本帐户   51Q ~/  
  C (162)cost accounting 成本会计   m(CAXq-t  
  C (163)cost accounting manual 成本手册   BjV;/<bt  
  C (164)cost accounts calendar 成本报表的日历时间   G!E1N(%o  
  C (165)cost adjustment 成本调整   AQTV1f_  
  C (166)cost allocation 成本分配   !XQ)>T^G5  
  C (167)cost apportionment 成本分摊   ,"?xy-6  
  C (168)cost attribution 成本归属   iHlee=}od  
  C (169)cost audit 成本审计   ~RRS{\,  
  C (170)cost behaviour 成本性态   mO&zE;/[  
  C (171)cost benefit analysis 成本效益分析   CtE <9?  
  C (172)cost center 成本中心   C^7M>i  
  C (173)cost driver 成本动因
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