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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 M'JCT'(X  
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  1.audit   审计 r-No\u_  
  2.attestation   鉴证 UAGh2?q2  
  3.credibility   可信赖程度 jS) YYk5  
  4.audit of financial statements 财务报表审计 ;Kh?iq n^  
  5.agreed-upon procedures 执行商定程序 _6 @GT  
  6.high levels of assurance 高水平保证 Ro=dgQ0:t  
  7.compilation 编制 '4}8WYKQ  
  8.reliability 可靠性 qW S"I+o,S  
  9.relevance 相关性 K%UjPzPWw  
  10.professional skepticism 职业谨慎 HMhdK  
  11.objectivity 客观性 a,h]DkD  
  12. professional competence 专业胜任能力 8?ip, Q\  
  13.Senior/CPA-in-charge 项目经理 &t6:1T  
  14.audit engagement letter 业务约定书 !Y 9V1oVf"  
  15.recurring audit 连续审计 vj|#M/3>  
  16.the client 委托人 ?kS#g  
  17.change CPA 更换注册会计 e.W<pI,  
  18.the existing CPA 现任注册会计师 'n}]  
  19.the successor CPA 后任注册会计师 7C wWf  
  20.the preceding CPA前任注册会计师  r}}2 Kl  
  21.issue the audit report 出具审计报告 izu_1X  
  22.expert 专家 3R%yKa#  
  23.the board of directors 董事会 #'n.az=1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 FSkLR h  
  25.assess material misstatement risks评估重大错报风险 ^%0^DN  
  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 F`1J&S;C  
  27.a general knowledge of —— 初步了解―――的情况 N*+WGsxl$z  
  28.a more knowledge of—— 进一步了解的情况 iNilk!d6Q3  
  29.the prior year‘s working papers 以前年度工作底稿 j / @<=  
  30.minutes of meeting 会议纪要 _ jH./ @G  
  31.business risks 经营风险 <sSH^J4QqX  
  32.appropriateness 适当性 GI>(S  
  33.accounting estimate 会计估计 O;|jLf_If  
  34.management representations 管理层声明 53>(2 _/[r  
  35.going concern assumption 持续经营假设 *BvdL:t  
  36.audit plan 审计计划 {^k7}`7,  
  37.significant audit areas 重点审计领域 'F3@Xh  
  38.error 错误 WWC&-Ni  
  39.fraud舞弊 ~[=d{M!$W  
  40.modified or additional procedures 修改或追加审计程序 < <F  
  41.misappropriation of assets 侵占资产 ' H4m"  
  42.transactions without substance 虚假交易 ^Jw=5 ImG  
  43.unusual pressures 异常压力 "{Hl! Zq/  
  44.the suspected noncompliance 涉嫌存在违法行为 (}s& 84!  
  45.materialiy 重要性 y9k'jEZ"oh  
  46.exceed the materiality level 超过重要性水平 ;@ G^eQ  
  47.approach the materiality level 接近重要性水平 MI- S}Qoe  
  48.an acceptably low level 可接受水平 @bChJl4  
  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 }z,9!{~`  
  50.misstatements or omissions 错报或漏报  ^Vf@J  
  51.aggregate 总计 ia,5=SKJ  
  52.subsequent events 期后事项 Yhjv[9  
  53.adjust the financial statements 调整财务报表 DK20}&RQ  
  54.perform additional audit procedures 实施追加的审计程序  FjMKb  
  55.audit risk 审计风险 F6}YM|  
  56.detection risk 检查风险 9_8\xLk  
  57.inappropriate audit opinion 不适当的审计意见 j& ykce  
  58.material misstatement 重大的错报 @|s$ :;(=  
  59.tolerable misstatement 可容忍错报 8 |Ob7+  
  60.the acceptable level of detection risk 可接受的检查风险 qJ2Z5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (xKypc+j  
  62.simall business 小规模企业 'Ydr_Ses  
  63.accounting system 会计系统 &PMfAo^  
  64.test of control 控制测试 X N{WxcZ  
  65.walk-through test 穿行测试 ,v`03?8l(  
  66.communication 沟通 YT,yRV9#  
  67.flow chart 流程图 /qMiv7m~Q  
  68.reperformance of internal control 重新执行 ]z#)XW3#i  
  69.audit evidence 审计证据 C6Cr+TScH  
  70.substantive procedures 实质性程序 fs-LaV 0  
  71.assertions 认定 <H{K&,Z(ZM  
  72.esistence 存在 :4\%a4{Ie  
  73.occurrence 发生 $zF%F.rln  
  74.completeness 完整性 X|D-[|P  
  75.rights and obligations 权利和义务 mw sdl^c  
  76.valuation and allocation 计价和分摊 \En"=)A  
  77.cutoff 截止 |'I>Ojm  
  78.accuracy 准确性 4S4g K   
  79.classification 分类 Z9|A"[b  
  80.inspection 检查 An^)K  
  81.supervision of counting 监盘 y#8 W1%{x  
  82.observation 观察 Bs|Xq'1M!;  
  83.confirmation 函证 PKC0Dt;F.  
  84.computation 计算 l<+PA$+}}  
  85.analytical procedures 分析程序 W*DK pJy  
  86.vouch 核对 < Wp)Y  
  87.trace 追查 HF"TS*  
  88.audit sampling 审计抽样  \S1W,H|  
  89.error 误差 [9V}>kS)  
  90.expected error 预期误差 &5XEjY>@  
  91.population 总体 =qpGAv_#  
  92.sampling risk 抽样风险 dQ _4aO  
  93.non- sampling risk 非抽样风险 /W .G- |:  
  94.sampling unit 抽样单位 !YI<A\P  
  95.statistical sampling 统计抽样 w%..*+P  
  96.tolerable error 可容忍误差 wwQ2\2w>Hm  
  97.the risk of under reliance 信赖不足风险 l)~ U 8  
  98.the risk of over reliance 信赖过度风险 X Q CE`m  
  99.the risk of incorrect rejection 误拒风险 cP\z*\dS  
  100. the risk of incorrect acceptance 误受风险 (:O6sTx-hE  
  101.working trial balance 试算平衡表 `'>~(8&zE  
  102.index and cross-referencing 索引和交叉索引 ru6M9\h*  
  103.cash receipt 现金收入 }fv7WhQ  
  104.cash disbursement 现金支出 TU58  
  105.bank statement 银行对账单 sINf/mv+  
  106.bank reconciliation 银行存款余额调节表 v*FbvrY  
  107.balance sheet date 资产负债表日 ^fH)E"qq5  
  108.net realizable value 可变现净值 t_*x.{x-  
  109.storeroom 仓库 >B=s+ }/ME  
  110.sale invoice 销售发票 t;/uRN*.  
  111.price list 价目表 /GM!3%'=  
  112.positive confirmation request 积极式询证函 0rz1b6F5,  
  113.negative confirmation request 消极式询证函 gat;Er  
  114.purchase requisition 请购单 e| 5@7~Vi  
  115.receiving report 验收报告 IG{Me  
  116.gross margin 毛利 >d&0a:  
  117.manufacturing overhead 制造费用 \13Q>iAu  
  118.material requisition 领料单 N ~fE&@-  
  119.inventory-taking 存货盘点 (5,x5l]-N  
  120.bond certificate 债券 5f?GSHA}  
  121.stock certificate 股票 z^jmf_  
  122.audit report 审计报告 cruBJZr*  
  123.entity 被审计单位 j@^zK!mO  
  124.addressee of the audit report 审计报告的收件人 g5"I{ol5T~  
  125.unqualified opinion 无保留意见 "Da-e\yA  
  126.qualified opinion 保留意见 e$WAf`*  
  127.disclaimer of opinion 无法表示意见 LI25VDZ|iP  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   UKV<Ye|  
  A (2)absorbed overhead 已吸收制造费用 );_/0:  
  A (3)absorption costing 吸收成本计算 >~]|o   
  A (4)account 账户,报表   IVZUB*wv)b  
  A (5)accounting postulate 会计假设   %3"3V1  
  A (6)accounting series release 会计公告文件   tm1&OY  
  A (7)accounting valuation 会计计价   e`H>}O/ai  
  A (8)account sale 承销清单 7SH3k=x  
  A (9)accountability concept 经营责任概念   2boyBz}=S  
  A (10)accountancy 会计职业   at {p4Sl  
  A (11)accountant 会计师   .-![ ra  
  A (12)accounting 会计   db8vm4  
  A (13)agency cost 代理成本   JZ![:$:  
  A (14)accounting bases 会计基础   Y\WVkd(+G  
  A (15)accounting manual 会计手册   8~t8^eBg  
  A (16)accounting period 会计期间   !bCL/[  
  A (17)accounting policies 会计方针   l2YCl K  
  A (18)accounting rate of return 会计报酬率   uDkX{<_Xe  
  A (19)accounting reference date 会计参照日   qyFeq])  
  A (20)accounting reference period 会计参照期间    s!  
  A (21)accrual concept 应计概念   q~5zv4NX  
  A (22)accrual expenses 应计费用   +boL?Ix+  
  A (23)acid test ration 速动比率(酸性测试比率)   QV HI}3~  
  A (24)acquisition 购置   !iNwJ|0  
  A (25)acquisition accounting 收购会计   J Eo;Fx]  
  A (26)activity based accounting 作业基础成本计算   #NGtba  
  A (27)adjusting events 调整事项   Z<^EZX3N  
  A (28)administrative expenses 行政管理费   a#i|)[  
  A (29)advice note 发货通知   64mD%URT  
  A (30)amortization 摊销   8>LDo" <  
  A (31)analytical review 分析性检查   C'y2!Q /"  
  A (32)annual equivalent cost 年度等量成本法   [7HBn  
  A (33)annual report and accounts 年度报告和报表   4e.19H9  
  A (34)appraisal cost 检验成本   RSbq<f>BFo  
  A (35)appropriation account 盈余分配账户   jP_s(PQ  
  A (36)articles of association 公司章程细则   UcD<vg"p  
  A (37)assets 资产   o qysfLJ  
  A (38)assets cover 资产保障   _'1 ]CoR  
  A (39)asset value per share 每股资产价值   oIx|)[  
  A (40)associated company 联营公司   E R~RBzp  
  A (41)attainable standard 可达标准   :[(%4se  
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 A (42)attributable profit 可归属利润   febn?|@  
  A (43)audit 审计   3(|,:"9g  
  A (44)audit report 审计报告   %+,*$wk#*  
  A (45)auditing standards 审计准则   v=hn# U  
  A (46)authorized share capital 额定股本   d0ht*b  
  A (47)available hours 可用小时   g[t paQ  
  A (48)avoidable costs 可避免成本 Sw"h!\c`  
  B (49)back-to-back loan 易币贷款   .U@u |  
  B (50)backflush accounting 倒退成本计算   *c=vEQn-  
  B (51)bad debts 坏帐   CadIu x^  
  B (52)bad debts ratio 坏帐比率   4r ~K`)/S'  
  B (53)bank charges 银行手续费   x3`JC&hF,q  
  B (54)bank overdraft 银行透支   <fDT/  
  B (55)bank reconciliation 银行存款调节表   0%[IG$u)|  
  B (56)bank statement 银行对账单   EmrkaV-?k  
  B (57)bankruptcy 破产   #}@8(>T  
  B (58)basis of apportionment 分摊基础   4lc|~Fj++  
  B (59)batch 批量   uM_ww6  
  B (60)batch costing 分批成本计算   [ 't.x=  
  B (61)beta factor B(市场)风险因素   1:^Xd~X  
  B (62)bill 账单   M&29J  
  B (63)bill of exchange 汇票   ];6955I!  
  B (64)bill of landing 提单   $57Q g1 v  
  B (65)bill of materials 用料预计单   JrLh=0i9  
  B (66)bill payable 应付票据   t$Ff $(  
  B (67)bill receivable 应收票据   ru9@|FgAE  
  B (68)bin card 存货记录卡   ;n*|AL7(  
  B (69)bonus 红利   Z : xb8]y  
  B (70)book-keeping 薄记   G rU`;M"  
  B (71)Boston classification 波士顿分类   Fp@>(M#3  
  B (72)breakeven chart 保本图   X"q[rsB  
  B (73)breakeven point 保本点   un~`|   
  B (74)breaking-down time 复位时间   Dqc GzTz  
  B (75)budget 预算   5fiWo^s}  
  B (76)budget center 预算中心   &k_*Y- l7]  
  B (77)budget cost allowance 预算成本折让   Cm%I/4  
  B (78)budget manual 预算手册   .uS`RS8JM  
  B (79)budget period 预算期间   3T0-RP*  
  B (80)budgetary control 预算控制   zng.(]U/?H  
  B (81)budgeted capacity 预算生产能力   o_mjI:  
  B (82)burden 制造费用   b=2:\F  
  B (83)business center 经营中心   P;z\vq<h  
  B (84)business entity 营业个体   nr -< mQ  
  B (85)business unit 经营单位   6.KEe^[-  
 B (86)buy-out management 管理性购买产权   =$gBWS  
  B (87)by-product 副产品 *'A*!=5(  
  C (88)called-up share capital 催缴股本   7 rRI-w Z  
  C (89)capacity 生产能力   D^m2iW;  
  C (90)capacity ratios 生产能力比率   Q Kr/  
  C (91)capital 资本   @M-w8!.~  
  C (92)capital assets pricing model资本资产计价模式   K/ N{F\  
  C (93)capital commitment 承诺资本   !i (V.A  
  C (94)capital employed 已运用的资本   H,GjPIG  
  C (95)capital expenditure 资本支出   xl,% Z~[  
  C (96)capital expenditureauthorization 资本支出核准   Xy K,  
  C (97)capital expenditure control 资本支出控制   'V:MppQVZ.  
  C (98)capital expenditure proposal资本支出申请   Y %bb-|\W  
  C (99)capital funding planning 资本基金筹集计划   m{RXt  
  C (100)capital gain 资本收益   E%D.a=UX,  
  C (101)capital investment appraisal资本投资评估   e<9 ^h)G  
  C (102)capital maintenance 资本保全   &}P#<"Fo8Q  
  C (103)capital resource planning 资本资源计划   2/V%jS[4#y  
  C (104)capital surplus 资本盈余   ?G',Qtz<K  
  C (105)capital turnover 资本周转率   d;gs1]E50  
  C (106)card 记录卡   _^(1Qb[  
  C (107)cash 现金   3ddw'b'aQ  
  C (108)cash account 现金账户   \ZV>5N3hS  
  C (109)cash book 现金账薄   G]k[A=dg  
  C (110)cash cow 金牛产品   2>k*9kyp  
  C (111)cash flow 现金流量   SZrc-f_  
  C (112)cash discounted 现金贴现   I9+h-t  
  C (113)cash flow budget 现金流量预算   62'9lriQ  
  C (114)cash flow statement 现金流量表   H{5,  -x  
  C (115)cash ledger 现金分类账   z Gg)R  
  C (116)cash limit 现金限额   rm3/R<  
  C (117)CCA 现时成本会计   P,)D0i  
  C (118)center 中心   G,?a8(  
  C (119)changeover time 变更时间   ^1F zs(#.  
  C (120)chartered entity 特许经济个体   BRY/[QRqZ  
  C (121)cheque 支票   ><"|>(y  
  C (122)cheque register 支票登记薄   zo "L9&Hzo  
  C (123)coin analysis 零钱分类   juF=ZW%i  
  C (124)classification 分类   8g_kZ^<[  
  C (125)clock card 工时卡   b?iPQ$NyQ  
  C (126)code 代码   jG{?>^  
  C (127)commitment accounting 承诺确认会计   ;DnUeE8  
  C (128)common cost 共同成本   #>:S&R?2t  
  C (129)company limited byguarantee 有限担保责任公司   1I69O6"  
C (130)company limited shares 股份有限公司   &gS-.{w "  
  C (131)competitive position 竞争能力状况   m`8{arz2  
  C (132)concept 概念   EU:N9oT  
  C (133)conglomerate 跨行业企业   z {1A x  
  C (134)consistency concept 一致性概念   4<UAT|L^`  
  C (135)consolidated accounts 合并报表   GEVDXx>@  
  C (136)consolidation accounting 合并会计   ai?J  
  C (137)consortium 财团   Z>y6[o  
  C (138)contingency plan 应急计划   psIo[.$rTk  
  C (139)contingent liabilities 或有负债   wt9f2  
  C (140)continuous operation 连续生产   NV/paoyx:*  
  C (141)contra 抵消   r7_%t_O|IL  
  C (142)contract cost 合同成本   mUP!jTF  
  C (143)contract costing 合同成本计算   RiR],Sj  
  C (144)contribution 贡献毛益   Lks+FW  
  C (145)contribution centre 贡献中心   ]C"?xy  
  C (146)contribution chart 贡献图   G?,3Zn0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   gS[B;+d  
  C (148)contribution to salesration 贡献毛益对销售比率   ;Qt/(/  
  C (149)control 控制   )_j(NX-C:  
  C (150)control account 控制帐户   9fb bJ"I+  
  C (151)control limits 控制限度   ,Il) tH  
  C (152)controllability concept 可控制概念   mpk+]n@  
  C (153)controllable cost 可控制成本   N3#^If n[  
  C (154)conversion cost 加工成本   )mN/e+/Lu  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [+b8 !'|&  
  C (156)corporate appraisal 公司评估   G/3T0d+-  
  C (157)corporate planning 公司计划   xqg4b{  
  C (158)corporate social reporting 公司社会报告   F`e E*&  
  C (159)corporation 股份公司   4Lk<5Ho  
  C (160)cost 成本   SOsz=bVx  
  C (161)cost account 成本帐户   %4M,f.[e  
  C (162)cost accounting 成本会计   j ]%XY+e  
  C (163)cost accounting manual 成本手册   ]CcRI|g}  
  C (164)cost accounts calendar 成本报表的日历时间   G+2fmVB*X  
  C (165)cost adjustment 成本调整   ~QUNR?h  
  C (166)cost allocation 成本分配   aLW3Ub{h  
  C (167)cost apportionment 成本分摊   f &NX~(  
  C (168)cost attribution 成本归属   V+lS\E.  
  C (169)cost audit 成本审计   #=)>,6Z w  
  C (170)cost behaviour 成本性态   +U ziO#D  
  C (171)cost benefit analysis 成本效益分析   \5<Z[#{  
  C (172)cost center 成本中心   /=za m3kd  
  C (173)cost driver 成本动因
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