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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 Xs&TJ8a  
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  1.audit   审计 %75xr9yOP  
  2.attestation   鉴证 i wz  
  3.credibility   可信赖程度 /525w^'pd  
  4.audit of financial statements 财务报表审计 `Y-|H;z  
  5.agreed-upon procedures 执行商定程序 )"f N!9,F  
  6.high levels of assurance 高水平保证 g%F"l2M  
  7.compilation 编制 />'V !iWyz  
  8.reliability 可靠性 [7(-T?_  
  9.relevance 相关性 k#[F`  
  10.professional skepticism 职业谨慎 /bj <Ft\  
  11.objectivity 客观性 Go,N>HN  
  12. professional competence 专业胜任能力 +*\X]06  
  13.Senior/CPA-in-charge 项目经理 |KB0P@=a  
  14.audit engagement letter 业务约定书 Pe C7  
  15.recurring audit 连续审计 }:0uo5 B7  
  16.the client 委托人 *Av"JAX  
  17.change CPA 更换注册会计 @(P=Eh  
  18.the existing CPA 现任注册会计师 G?f\>QSZ  
  19.the successor CPA 后任注册会计师 1/p*tZP8i  
  20.the preceding CPA前任注册会计师 z <mK>$  
  21.issue the audit report 出具审计报告 i)#:qAtP*  
  22.expert 专家  ^p n(=4  
  23.the board of directors 董事会 ~GE$myUT\p  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cvwhSdZu8  
  25.assess material misstatement risks评估重大错报风险 GgaTn!mJt  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ZmOfEg|h\  
  27.a general knowledge of —— 初步了解―――的情况 OD' ]:  
  28.a more knowledge of—— 进一步了解的情况 sr@j$G#uW5  
  29.the prior year‘s working papers 以前年度工作底稿 gP+fN$5'd  
  30.minutes of meeting 会议纪要 zlR?,h-[3  
  31.business risks 经营风险 I`z@2Z+pJ  
  32.appropriateness 适当性 u77E! z4Uz  
  33.accounting estimate 会计估计 ~|wbP6</:-  
  34.management representations 管理层声明 ?+T^O?r|O  
  35.going concern assumption 持续经营假设 Y#!h9F  
  36.audit plan 审计计划 _gKe%J&  
  37.significant audit areas 重点审计领域 XeBP`\>Ve  
  38.error 错误 eZ"1gYqy  
  39.fraud舞弊 ng:Q1Q9N  
  40.modified or additional procedures 修改或追加审计程序 As+t##gN  
  41.misappropriation of assets 侵占资产 }j,[ 1@S  
  42.transactions without substance 虚假交易 P0 `Mdk371  
  43.unusual pressures 异常压力 5*[2yKsTi  
  44.the suspected noncompliance 涉嫌存在违法行为 :4v3\+T  
  45.materialiy 重要性 :eo  
  46.exceed the materiality level 超过重要性水平 -,K!  
  47.approach the materiality level 接近重要性水平 ~4q5 k5.,  
  48.an acceptably low level 可接受水平 jA#/Z  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 r>bJ%M}  
  50.misstatements or omissions 错报或漏报 29XL$v],  
  51.aggregate 总计 oD}uOC}FS{  
  52.subsequent events 期后事项 EyY.KxCB  
  53.adjust the financial statements 调整财务报表 ; S xFp  
  54.perform additional audit procedures 实施追加的审计程序 <F11m(  
  55.audit risk 审计风险 Be+0NXLVy  
  56.detection risk 检查风险 xkOpa,=FI  
  57.inappropriate audit opinion 不适当的审计意见 h*u`X>!!  
  58.material misstatement 重大的错报 1Bxmm#  
  59.tolerable misstatement 可容忍错报 e8'wG{3A  
  60.the acceptable level of detection risk 可接受的检查风险 j5@:a  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $%VuSrZ&  
  62.simall business 小规模企业 {BHI1Uw  
  63.accounting system 会计系统 g/13~UM\  
  64.test of control 控制测试 5q "ON)x  
  65.walk-through test 穿行测试 Ts~L:3oaQ  
  66.communication 沟通 _G1gtu]  
  67.flow chart 流程图 R *F l8   
  68.reperformance of internal control 重新执行 1~ $);US  
  69.audit evidence 审计证据 A)ipFB 6K  
  70.substantive procedures 实质性程序 wcDRH)AW.  
  71.assertions 认定 {mB0rKVm  
  72.esistence 存在 =)|-?\[w  
  73.occurrence 发生 # p[',$cC  
  74.completeness 完整性 y\{%\$  
  75.rights and obligations 权利和义务 .$@R{>%U  
  76.valuation and allocation 计价和分摊 \c^45<G2qA  
  77.cutoff 截止 V`@>MOw^d  
  78.accuracy 准确性 If%/3UJ@  
  79.classification 分类 J*9 $;  
  80.inspection 检查 BC'llD  
  81.supervision of counting 监盘 LkQX?2>]  
  82.observation 观察 | >z3E z  
  83.confirmation 函证 0Ia($.1mY  
  84.computation 计算 svXR<7) #  
  85.analytical procedures 分析程序 NY?;erX  
  86.vouch 核对 epgPT'^  
  87.trace 追查 ytNO*XoR  
  88.audit sampling 审计抽样 C!7>1I~5  
  89.error 误差 8b0d]*q  
  90.expected error 预期误差 aM4k *|H?  
  91.population 总体 ,]T2$?|  
  92.sampling risk 抽样风险 /rSH"$  
  93.non- sampling risk 非抽样风险 n("0%@ov  
  94.sampling unit 抽样单位 t|m=J`a{q;  
  95.statistical sampling 统计抽样 GRY2?'`  
  96.tolerable error 可容忍误差 &IlU|4`R%  
  97.the risk of under reliance 信赖不足风险 N!`e}Z6S  
  98.the risk of over reliance 信赖过度风险 +Jr|z\  
  99.the risk of incorrect rejection 误拒风险 .CFa9"<  
  100. the risk of incorrect acceptance 误受风险 @O[ 5M2|r  
  101.working trial balance 试算平衡表 NzNA>[$[  
  102.index and cross-referencing 索引和交叉索引 J:skJ.Wx  
  103.cash receipt 现金收入 M`S0u~#tI  
  104.cash disbursement 现金支出 ES40?o*]x  
  105.bank statement 银行对账单 ;t+ub8  
  106.bank reconciliation 银行存款余额调节表 #h/Mbj~S  
  107.balance sheet date 资产负债表日 ^n+!4(@=  
  108.net realizable value 可变现净值 )aX,%yK  
  109.storeroom 仓库 b:w?PC~O  
  110.sale invoice 销售发票 ^%` wJ.c  
  111.price list 价目表 qpXWi &g  
  112.positive confirmation request 积极式询证函 E }ZJ)V7  
  113.negative confirmation request 消极式询证函 @$T 9Ll  
  114.purchase requisition 请购单 NssELMtF!g  
  115.receiving report 验收报告 "9n 3VX)  
  116.gross margin 毛利 3N_"rNKD  
  117.manufacturing overhead 制造费用 <vwkjCA`  
  118.material requisition 领料单 gJM`[x`T  
  119.inventory-taking 存货盘点 85GKymz$P  
  120.bond certificate 债券 <^$<#K d  
  121.stock certificate 股票 hqRw^2F  
  122.audit report 审计报告 !A%<#Gjt  
  123.entity 被审计单位 ?@V[#.  
  124.addressee of the audit report 审计报告的收件人 JY6 Q p  
  125.unqualified opinion 无保留意见 #UbF9})q  
  126.qualified opinion 保留意见 3d|9t9v  
  127.disclaimer of opinion 无法表示意见 6&/T@LQYrh  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   G\(|N9^:  
  A (2)absorbed overhead 已吸收制造费用 H<3I 5Kgt  
  A (3)absorption costing 吸收成本计算 v,ju!I0.  
  A (4)account 账户,报表   [p<w._b i  
  A (5)accounting postulate 会计假设   8Ac:_Zg  
  A (6)accounting series release 会计公告文件   73){K?R  
  A (7)accounting valuation 会计计价   ] KmO$4  
  A (8)account sale 承销清单 #t+d iR  
  A (9)accountability concept 经营责任概念   p|]\P%,\  
  A (10)accountancy 会计职业   Qubp9C#r  
  A (11)accountant 会计师   6 :~v4W!k  
  A (12)accounting 会计   8w.YYo8`  
  A (13)agency cost 代理成本   _]:z \TDn  
  A (14)accounting bases 会计基础   S9#)A->  
  A (15)accounting manual 会计手册   qT^I?g"!  
  A (16)accounting period 会计期间   r9dyA5oD  
  A (17)accounting policies 会计方针   G["c\Xux  
  A (18)accounting rate of return 会计报酬率   6H7],aMg$A  
  A (19)accounting reference date 会计参照日   (P$H<FtH  
  A (20)accounting reference period 会计参照期间   $ , u+4h  
  A (21)accrual concept 应计概念   vuYSVI2=H  
  A (22)accrual expenses 应计费用   ^U!0-y  
  A (23)acid test ration 速动比率(酸性测试比率)   )vSRHE  
  A (24)acquisition 购置   S;- LIv  
  A (25)acquisition accounting 收购会计   15sp|$&`  
  A (26)activity based accounting 作业基础成本计算   \o^2y.q:>  
  A (27)adjusting events 调整事项   r >nG@A  
  A (28)administrative expenses 行政管理费   m|G'K[8  
  A (29)advice note 发货通知   &Udb9  
  A (30)amortization 摊销   Cid ;z  
  A (31)analytical review 分析性检查   y_?Me]  
  A (32)annual equivalent cost 年度等量成本法   ){b@}13cF  
  A (33)annual report and accounts 年度报告和报表   :*KHx|Q  
  A (34)appraisal cost 检验成本   Pjc Tx +  
  A (35)appropriation account 盈余分配账户   RVQh2'w  
  A (36)articles of association 公司章程细则   d}4Y(   
  A (37)assets 资产   @!1x7%]G  
  A (38)assets cover 资产保障   pS7w' H  
  A (39)asset value per share 每股资产价值   1|jt"Hz  
  A (40)associated company 联营公司   )<tI!I][j  
  A (41)attainable standard 可达标准   u`RI;KF~F  
Uw7h=UQh  
 A (42)attributable profit 可归属利润   >o=-$gz`  
  A (43)audit 审计   gp\<p-}  
  A (44)audit report 审计报告   sc,vj'r  
  A (45)auditing standards 审计准则   (P:<t6;+  
  A (46)authorized share capital 额定股本   ] @u6HH~^  
  A (47)available hours 可用小时   v p/yG   
  A (48)avoidable costs 可避免成本 ilqy /fL#  
  B (49)back-to-back loan 易币贷款   Ptdpj)oi&Q  
  B (50)backflush accounting 倒退成本计算   1bn^.768l  
  B (51)bad debts 坏帐   6l:qD`_  
  B (52)bad debts ratio 坏帐比率   {fjdr  
  B (53)bank charges 银行手续费   jJPGrkr  
  B (54)bank overdraft 银行透支   fd.^h*'mU  
  B (55)bank reconciliation 银行存款调节表   TJR:vr  
  B (56)bank statement 银行对账单   P`cq H(   
  B (57)bankruptcy 破产   XcUwr  
  B (58)basis of apportionment 分摊基础   Jh!I:;/  
  B (59)batch 批量   @/ohg0  
  B (60)batch costing 分批成本计算   ][p>Y>:b-  
  B (61)beta factor B(市场)风险因素   :BV6y|J9O^  
  B (62)bill 账单   i=oU;7~zK  
  B (63)bill of exchange 汇票   y#z  
  B (64)bill of landing 提单   ElW~48  
  B (65)bill of materials 用料预计单   |}di&y@-JI  
  B (66)bill payable 应付票据   <"my^  
  B (67)bill receivable 应收票据   HK0! P*  
  B (68)bin card 存货记录卡   kZGRxp9  
  B (69)bonus 红利    abfW[J  
  B (70)book-keeping 薄记   2OVRf0.R~  
  B (71)Boston classification 波士顿分类   !`Hd-&}bYz  
  B (72)breakeven chart 保本图   BdH-9n~,  
  B (73)breakeven point 保本点   sW'2+|3"  
  B (74)breaking-down time 复位时间   t ^G"f;Ra+  
  B (75)budget 预算   kTu[ y;  
  B (76)budget center 预算中心    :7]Sa`  
  B (77)budget cost allowance 预算成本折让   _)>_{Pm  
  B (78)budget manual 预算手册   (Hb:?(  
  B (79)budget period 预算期间   kr9*,E9cv  
  B (80)budgetary control 预算控制   f\sQO&  
  B (81)budgeted capacity 预算生产能力   U`NjPZe5^  
  B (82)burden 制造费用    VoWNW  
  B (83)business center 经营中心   Sp;G'*g  
  B (84)business entity 营业个体   r\-uJ~8N  
  B (85)business unit 经营单位   n%.7h3  
 B (86)buy-out management 管理性购买产权   E^/t$M|H  
  B (87)by-product 副产品 < (fRn`)PT  
  C (88)called-up share capital 催缴股本   }o?APvd  
  C (89)capacity 生产能力   b)qoh^  
  C (90)capacity ratios 生产能力比率   K1+)4!}%U  
  C (91)capital 资本   z kuU5O  
  C (92)capital assets pricing model资本资产计价模式   87 $dBb{  
  C (93)capital commitment 承诺资本   iW%I|&  
  C (94)capital employed 已运用的资本   DpvI[r//'*  
  C (95)capital expenditure 资本支出   OuID%p"O  
  C (96)capital expenditureauthorization 资本支出核准   pm 9"4z  
  C (97)capital expenditure control 资本支出控制   lvBx\e;7P  
  C (98)capital expenditure proposal资本支出申请   J$GUB3 G  
  C (99)capital funding planning 资本基金筹集计划   ~5%W:qwQ  
  C (100)capital gain 资本收益   d\|?-hY`[  
  C (101)capital investment appraisal资本投资评估   )f[ B6Y  
  C (102)capital maintenance 资本保全   0uOkMuy<  
  C (103)capital resource planning 资本资源计划   K<SyC54  
  C (104)capital surplus 资本盈余   V k  K  
  C (105)capital turnover 资本周转率   gM u"2I5  
  C (106)card 记录卡   '$ =>  
  C (107)cash 现金   C.Kh [V\Ut  
  C (108)cash account 现金账户   T?tgd J  
  C (109)cash book 现金账薄   e4 78U$  
  C (110)cash cow 金牛产品   p6#g;$V$  
  C (111)cash flow 现金流量   IoQEtA  
  C (112)cash discounted 现金贴现   g(qJN<R C/  
  C (113)cash flow budget 现金流量预算   YQ9'0F[l  
  C (114)cash flow statement 现金流量表   CY s,`  
  C (115)cash ledger 现金分类账   _VRpI)mu  
  C (116)cash limit 现金限额   m.# VYN`+A  
  C (117)CCA 现时成本会计   59Xi3KY  
  C (118)center 中心   :t8b39  
  C (119)changeover time 变更时间   }@'$b<!B  
  C (120)chartered entity 特许经济个体   c dl&9-}  
  C (121)cheque 支票   =[cS0Sy  
  C (122)cheque register 支票登记薄   ;g5m0l5  
  C (123)coin analysis 零钱分类   `.~N4+SP  
  C (124)classification 分类   &5fJPv &  
  C (125)clock card 工时卡   eTI %^ d|  
  C (126)code 代码   \r^qL^  
  C (127)commitment accounting 承诺确认会计   JQ8fdP A  
  C (128)common cost 共同成本   lT(WD}OS  
  C (129)company limited byguarantee 有限担保责任公司   1 d}Z(My  
C (130)company limited shares 股份有限公司   v7BA[ jQr  
  C (131)competitive position 竞争能力状况   _~IR6dKE  
  C (132)concept 概念   jnKWZ/R  
  C (133)conglomerate 跨行业企业   ZkRx1S"m  
  C (134)consistency concept 一致性概念   ?I_s0k I  
  C (135)consolidated accounts 合并报表   BP'36?=Zo  
  C (136)consolidation accounting 合并会计   5[k/s}g  
  C (137)consortium 财团   U\4g#!qj  
  C (138)contingency plan 应急计划   8uc1 iB  
  C (139)contingent liabilities 或有负债   Neq+16*u  
  C (140)continuous operation 连续生产   591>rh)  
  C (141)contra 抵消   DBW[{D E  
  C (142)contract cost 合同成本   fi- WZ  
  C (143)contract costing 合同成本计算   @r/#-?W  
  C (144)contribution 贡献毛益   p4.wh|n  
  C (145)contribution centre 贡献中心   `5cKA;j>b  
  C (146)contribution chart 贡献图   8Wrh]egu1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   L[oui,}_  
  C (148)contribution to salesration 贡献毛益对销售比率   &gVN&  
  C (149)control 控制   H[s(e5 6z  
  C (150)control account 控制帐户   twL3\ }N/B  
  C (151)control limits 控制限度   dpAjR  
  C (152)controllability concept 可控制概念   :~b3^xhc^  
  C (153)controllable cost 可控制成本   Xb:;< /  
  C (154)conversion cost 加工成本   @Lpq~ 1eZB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   FcR=v0),  
  C (156)corporate appraisal 公司评估   B:b5UD  
  C (157)corporate planning 公司计划   Y_;#UU689  
  C (158)corporate social reporting 公司社会报告   a,@]8r-"  
  C (159)corporation 股份公司   9_L[w\P|4  
  C (160)cost 成本   KyVQh8  
  C (161)cost account 成本帐户   bU>U14ix<  
  C (162)cost accounting 成本会计   FOv=!'S o  
  C (163)cost accounting manual 成本手册   +X#vVD3"  
  C (164)cost accounts calendar 成本报表的日历时间   W]"zctE  
  C (165)cost adjustment 成本调整   /f:dv?!km  
  C (166)cost allocation 成本分配   %+ @O#P  
  C (167)cost apportionment 成本分摊   !o 5 W  
  C (168)cost attribution 成本归属   3EV;LH L  
  C (169)cost audit 成本审计   "9ZID-~]  
  C (170)cost behaviour 成本性态   j~2 {lCT  
  C (171)cost benefit analysis 成本效益分析   ^1S!F-H4\  
  C (172)cost center 成本中心   Jj>?GAir  
  C (173)cost driver 成本动因
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