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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 7x#Ckep:I  
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  1.audit   审计 x HoKo  
  2.attestation   鉴证 uJOJ-5}yt  
  3.credibility   可信赖程度 hD\rtW  
  4.audit of financial statements 财务报表审计 (>F%UY  
  5.agreed-upon procedures 执行商定程序 f _[<L  
  6.high levels of assurance 高水平保证 0="%Y ^N  
  7.compilation 编制 r9X? PA0f  
  8.reliability 可靠性 =6woWlfb  
  9.relevance 相关性 c#a @n 4  
  10.professional skepticism 职业谨慎 Q&MZN);.  
  11.objectivity 客观性 >^%7@i:@U  
  12. professional competence 专业胜任能力 zEs>b(5u  
  13.Senior/CPA-in-charge 项目经理 |\QgX%  
  14.audit engagement letter 业务约定书 ~ }F{vm  
  15.recurring audit 连续审计 xG}(5Tt  
  16.the client 委托人 `n$I]_}/%  
  17.change CPA 更换注册会计 NxjB/N  
  18.the existing CPA 现任注册会计师 8'~[pMn`  
  19.the successor CPA 后任注册会计师 NZ ;{t\  
  20.the preceding CPA前任注册会计师 %TX@I$Ba  
  21.issue the audit report 出具审计报告 =jSb'Vu|  
  22.expert 专家 RMX:9aQ3F  
  23.the board of directors 董事会 d_4T}% q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &Ts-a$Z7?S  
  25.assess material misstatement risks评估重大错报风险 tYZ[6 8  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /3;4#:Kkw  
  27.a general knowledge of —— 初步了解―――的情况 S ?RN?1  
  28.a more knowledge of—— 进一步了解的情况 )A!>=2M `  
  29.the prior year‘s working papers 以前年度工作底稿 9l}FU$  
  30.minutes of meeting 会议纪要 7G.#O}).b  
  31.business risks 经营风险 n.wF&f'D]  
  32.appropriateness 适当性 Ae69>bkE0  
  33.accounting estimate 会计估计 W- i&sUgy  
  34.management representations 管理层声明 q2. XoCf  
  35.going concern assumption 持续经营假设 Mzsfo;kk+  
  36.audit plan 审计计划 x;-. ZVF  
  37.significant audit areas 重点审计领域 GN-mrQo  
  38.error 错误 ,z3{u162  
  39.fraud舞弊 0|2%vh>J  
  40.modified or additional procedures 修改或追加审计程序 hc~s"Atck  
  41.misappropriation of assets 侵占资产 |_o=^?z'  
  42.transactions without substance 虚假交易 uvtF_P/  
  43.unusual pressures 异常压力 n3}!p'-CC  
  44.the suspected noncompliance 涉嫌存在违法行为 MxSM@3v(  
  45.materialiy 重要性 Q i_>Mg`x  
  46.exceed the materiality level 超过重要性水平 /3e KN  
  47.approach the materiality level 接近重要性水平 /GIxR6i  
  48.an acceptably low level 可接受水平 $Z|ffc1  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b'J'F;zh>  
  50.misstatements or omissions 错报或漏报 ZN! 4;  
  51.aggregate 总计 {LX.iH 9}l  
  52.subsequent events 期后事项  yyv8gH  
  53.adjust the financial statements 调整财务报表 D<8 HZ%o  
  54.perform additional audit procedures 实施追加的审计程序 _cy2z  
  55.audit risk 审计风险 ~vXaqCX  
  56.detection risk 检查风险 Vnx,5E&  
  57.inappropriate audit opinion 不适当的审计意见 (7XCA,KTGI  
  58.material misstatement 重大的错报 [ j3&/  
  59.tolerable misstatement 可容忍错报 vr0WS 3  
  60.the acceptable level of detection risk 可接受的检查风险 |A cRIq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 NG  
  62.simall business 小规模企业 0@G")L Ue0  
  63.accounting system 会计系统 S |apw7C  
  64.test of control 控制测试 V m(1G8 a  
  65.walk-through test 穿行测试 *NkA8P C  
  66.communication 沟通 T%6&PrQ7  
  67.flow chart 流程图 L,mQ   
  68.reperformance of internal control 重新执行 )t$,e2FY  
  69.audit evidence 审计证据 = QQ5f5\l  
  70.substantive procedures 实质性程序 w=j  
  71.assertions 认定 x%+aKZ(m)  
  72.esistence 存在 BZud) l24  
  73.occurrence 发生 N5]0/,I}  
  74.completeness 完整性 Q-MQ9'  
  75.rights and obligations 权利和义务 2P/K K  
  76.valuation and allocation 计价和分摊 MS0Fl|YA  
  77.cutoff 截止  emK$`9  
  78.accuracy 准确性 }-~X4u#   
  79.classification 分类 ~=8u N<  
  80.inspection 检查 K?s+3  
  81.supervision of counting 监盘 vhsk 0$f   
  82.observation 观察 N@O8\oQG  
  83.confirmation 函证 w" Soe U  
  84.computation 计算 @;<ht c  
  85.analytical procedures 分析程序 ms!ref4`+  
  86.vouch 核对 F%i^XA]a*  
  87.trace 追查 wD68tG$  
  88.audit sampling 审计抽样 R,9[hNHWGs  
  89.error 误差 h~(G$':^  
  90.expected error 预期误差 F1jglH/MF)  
  91.population 总体 "I=\[l8t  
  92.sampling risk 抽样风险 Ga#:P F0  
  93.non- sampling risk 非抽样风险 n) k1  
  94.sampling unit 抽样单位 deM7fN4lTi  
  95.statistical sampling 统计抽样 YqPQ%  
  96.tolerable error 可容忍误差 OiE;B  
  97.the risk of under reliance 信赖不足风险 {"&SJt[%X  
  98.the risk of over reliance 信赖过度风险 fv`O4  
  99.the risk of incorrect rejection 误拒风险 $/=nU*pd  
  100. the risk of incorrect acceptance 误受风险 H^.IY_I`U*  
  101.working trial balance 试算平衡表 -1ce<nN  
  102.index and cross-referencing 索引和交叉索引 _~q?_'kx  
  103.cash receipt 现金收入 :um|nRwy9  
  104.cash disbursement 现金支出 ;9~6_@,@o  
  105.bank statement 银行对账单 )//I'V  
  106.bank reconciliation 银行存款余额调节表 ]8T |f  
  107.balance sheet date 资产负债表日 \3'9Uz,OC  
  108.net realizable value 可变现净值 N\HQN0d9  
  109.storeroom 仓库 hSFn8mpXT  
  110.sale invoice 销售发票 =JKv:</.G  
  111.price list 价目表 3&6#F"7  
  112.positive confirmation request 积极式询证函 HsnLm67'  
  113.negative confirmation request 消极式询证函 W?eu!wL#p  
  114.purchase requisition 请购单 1j: Wh  
  115.receiving report 验收报告  ?p(/_@  
  116.gross margin 毛利 )(tM/r4`c&  
  117.manufacturing overhead 制造费用 ~(pmLZ<GW}  
  118.material requisition 领料单 _R.B[\r@  
  119.inventory-taking 存货盘点 q^A+<d  
  120.bond certificate 债券 /v/C<]  
  121.stock certificate 股票 Kx=4~  
  122.audit report 审计报告 `)T~psT  
  123.entity 被审计单位 mwY IJy[  
  124.addressee of the audit report 审计报告的收件人 05snuNt]-  
  125.unqualified opinion 无保留意见 m=:4`_0Q  
  126.qualified opinion 保留意见 LwhyE:1  
  127.disclaimer of opinion 无法表示意见 ?V}j`r8|\4  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   7<jZ`qdq_  
  A (2)absorbed overhead 已吸收制造费用 x5QaM.+=J  
  A (3)absorption costing 吸收成本计算 !2z?YZhu  
  A (4)account 账户,报表   >~`r:0',  
  A (5)accounting postulate 会计假设   0H0-U'l  
  A (6)accounting series release 会计公告文件   WBNw~|DO]  
  A (7)accounting valuation 会计计价   +&Hr4@pgW  
  A (8)account sale 承销清单 j:,NE(DF  
  A (9)accountability concept 经营责任概念   vjQb%/LWl  
  A (10)accountancy 会计职业   c-g)eV|)S  
  A (11)accountant 会计师   cuK ,X!O  
  A (12)accounting 会计   e]T`ot#/  
  A (13)agency cost 代理成本   PH*\AZJCl  
  A (14)accounting bases 会计基础   k6Uc3O  
  A (15)accounting manual 会计手册   'Fs)Rx}\0  
  A (16)accounting period 会计期间   cZ(elZ0~  
  A (17)accounting policies 会计方针   <`jLY)sw  
  A (18)accounting rate of return 会计报酬率   A8q; q2  
  A (19)accounting reference date 会计参照日   m85WA # `  
  A (20)accounting reference period 会计参照期间   _=q! BW  
  A (21)accrual concept 应计概念   $8 p7D?Y  
  A (22)accrual expenses 应计费用   w,O,W[C  
  A (23)acid test ration 速动比率(酸性测试比率)   u5~Ns&o&N  
  A (24)acquisition 购置   M @3"<[g  
  A (25)acquisition accounting 收购会计   kKPi:G52F  
  A (26)activity based accounting 作业基础成本计算   DhX#E&  
  A (27)adjusting events 调整事项   @q"m5  
  A (28)administrative expenses 行政管理费   WWL4`s  
  A (29)advice note 发货通知   }?&k a$rI  
  A (30)amortization 摊销   P i Fm|  
  A (31)analytical review 分析性检查   +3a?` Z  
  A (32)annual equivalent cost 年度等量成本法   C-8qj>  
  A (33)annual report and accounts 年度报告和报表   `xz<>g9e  
  A (34)appraisal cost 检验成本   6Z`R#d #I  
  A (35)appropriation account 盈余分配账户   y$3;$ R^  
  A (36)articles of association 公司章程细则   Y3h/~bM%  
  A (37)assets 资产   .<z!3O&L  
  A (38)assets cover 资产保障   =l.+,|ZH!  
  A (39)asset value per share 每股资产价值   ->h6j  
  A (40)associated company 联营公司   <BSc* 9Q  
  A (41)attainable standard 可达标准   7HVZZ!>~  
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 A (42)attributable profit 可归属利润   557(EM  
  A (43)audit 审计   %lX%8Z$v  
  A (44)audit report 审计报告   .i^7|o:  
  A (45)auditing standards 审计准则   2o#,kGd  
  A (46)authorized share capital 额定股本   ?x^z]N|P  
  A (47)available hours 可用小时   LGc&o]k  
  A (48)avoidable costs 可避免成本 nuoPg3Nl  
  B (49)back-to-back loan 易币贷款   H33i*][H  
  B (50)backflush accounting 倒退成本计算   L{E^?iX  
  B (51)bad debts 坏帐   yQ3OL#  
  B (52)bad debts ratio 坏帐比率   +kq'+Y7  
  B (53)bank charges 银行手续费   .))v0   
  B (54)bank overdraft 银行透支   {QbvR*gv  
  B (55)bank reconciliation 银行存款调节表   Iyd?|f"  
  B (56)bank statement 银行对账单   |7B!^ K  
  B (57)bankruptcy 破产   RUr=fEH  
  B (58)basis of apportionment 分摊基础   zE)~0v4  
  B (59)batch 批量   j F-v% ?  
  B (60)batch costing 分批成本计算   -k(CJ5H9  
  B (61)beta factor B(市场)风险因素   Cda!Mk:  
  B (62)bill 账单   ~2d:Q6  
  B (63)bill of exchange 汇票   ?:|- Dq,  
  B (64)bill of landing 提单   m=Q[\.Ra  
  B (65)bill of materials 用料预计单   N)S!7%ne  
  B (66)bill payable 应付票据   p'sc0@}_O  
  B (67)bill receivable 应收票据   D0mI09=GtQ  
  B (68)bin card 存货记录卡   ,Rx{yf]k  
  B (69)bonus 红利   Y%|@R3[Nk  
  B (70)book-keeping 薄记   @\w,otT  
  B (71)Boston classification 波士顿分类   _SACqamo5s  
  B (72)breakeven chart 保本图   -o+74=E8[?  
  B (73)breakeven point 保本点   tA$)cg+.  
  B (74)breaking-down time 复位时间   DMF -Y-h  
  B (75)budget 预算   7O`o ovW$  
  B (76)budget center 预算中心   >K# ,cxY  
  B (77)budget cost allowance 预算成本折让   htm{!Z]s0  
  B (78)budget manual 预算手册   !GW ,\y  
  B (79)budget period 预算期间   >xA),^ YT  
  B (80)budgetary control 预算控制   Z?J:$of*  
  B (81)budgeted capacity 预算生产能力   mp~{W  
  B (82)burden 制造费用   ?R-9W+U%f  
  B (83)business center 经营中心   YpUp@/"  
  B (84)business entity 营业个体   "+?Cz !i   
  B (85)business unit 经营单位   hh~n#7w~IR  
 B (86)buy-out management 管理性购买产权   O:#+ %  
  B (87)by-product 副产品 $6F)R|  
  C (88)called-up share capital 催缴股本   Dml*T(WM>  
  C (89)capacity 生产能力   [!^-J}^g~\  
  C (90)capacity ratios 生产能力比率   >)_ojDO  
  C (91)capital 资本   0)Rw|(Fpo]  
  C (92)capital assets pricing model资本资产计价模式   l7JY]?p  
  C (93)capital commitment 承诺资本   s7r9,8$  
  C (94)capital employed 已运用的资本   $KjTa#[RX7  
  C (95)capital expenditure 资本支出   -ng=l;  
  C (96)capital expenditureauthorization 资本支出核准   Aa?I8sbc  
  C (97)capital expenditure control 资本支出控制   w(1Gi$Z(Q)  
  C (98)capital expenditure proposal资本支出申请   bXYA5wG  
  C (99)capital funding planning 资本基金筹集计划   E3a_8@ZB7  
  C (100)capital gain 资本收益   AGYm';z3  
  C (101)capital investment appraisal资本投资评估   vRA ',(](  
  C (102)capital maintenance 资本保全   xjdw'v+qZo  
  C (103)capital resource planning 资本资源计划   cgC\mM4Nla  
  C (104)capital surplus 资本盈余   u)Q;8$`  
  C (105)capital turnover 资本周转率   iRG?# "  
  C (106)card 记录卡   Rq~t4sA:  
  C (107)cash 现金   Pw@olG'Ah  
  C (108)cash account 现金账户   iA!7E;o  
  C (109)cash book 现金账薄   t ]c{c#N/  
  C (110)cash cow 金牛产品   Ni*Wz*o  
  C (111)cash flow 现金流量   (1pEEq84  
  C (112)cash discounted 现金贴现   %;z((3F  
  C (113)cash flow budget 现金流量预算   R.j1?\  
  C (114)cash flow statement 现金流量表   $R8w+ Id  
  C (115)cash ledger 现金分类账   ,pq{& A  
  C (116)cash limit 现金限额   92dF`sv  
  C (117)CCA 现时成本会计   SW(q$i  
  C (118)center 中心   ,`td@Y  
  C (119)changeover time 变更时间   =He. fEy  
  C (120)chartered entity 特许经济个体   r) 1Z(tl  
  C (121)cheque 支票   K8^kJSF\  
  C (122)cheque register 支票登记薄   __p_8P  
  C (123)coin analysis 零钱分类   ZF#Rej?  
  C (124)classification 分类   |'HLz=5\  
  C (125)clock card 工时卡   kvsA]tK.  
  C (126)code 代码   FM^9}*  
  C (127)commitment accounting 承诺确认会计   Gie@JX  
  C (128)common cost 共同成本   XeUC0K[D  
  C (129)company limited byguarantee 有限担保责任公司   ]*%+H|l  
C (130)company limited shares 股份有限公司   Em13dem  
  C (131)competitive position 竞争能力状况   t~ K%.|'0  
  C (132)concept 概念   K.>wQA&  
  C (133)conglomerate 跨行业企业   ;n#%G^!H  
  C (134)consistency concept 一致性概念   Z& !!]"I  
  C (135)consolidated accounts 合并报表   =G-N` 39  
  C (136)consolidation accounting 合并会计   FE5Q?*Ea  
  C (137)consortium 财团   H D/5!d  
  C (138)contingency plan 应急计划   us)*2`?6t  
  C (139)contingent liabilities 或有负债   F=@i6ERi  
  C (140)continuous operation 连续生产   =~FG&rk^  
  C (141)contra 抵消   7CvD'QW /  
  C (142)contract cost 合同成本   c"gsB!xh  
  C (143)contract costing 合同成本计算   sLcY,AH  
  C (144)contribution 贡献毛益   ro| vh\y  
  C (145)contribution centre 贡献中心   FT\?:wpKa  
  C (146)contribution chart 贡献图   y@ vj;3:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    5K56!*Y  
  C (148)contribution to salesration 贡献毛益对销售比率   2BB<mv K4  
  C (149)control 控制   !FG%2L4?,5  
  C (150)control account 控制帐户   t Y1Et0  
  C (151)control limits 控制限度   Mpx/S<Z  
  C (152)controllability concept 可控制概念   _Sj}~ H  
  C (153)controllable cost 可控制成本   ~o15#Pfn/  
  C (154)conversion cost 加工成本   X} JOX9pK  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &d$~6'x*  
  C (156)corporate appraisal 公司评估    #ch  
  C (157)corporate planning 公司计划   Wr|G:(kw\!  
  C (158)corporate social reporting 公司社会报告   M^SuV  
  C (159)corporation 股份公司   ):6 -  
  C (160)cost 成本   ?F$6;N6x  
  C (161)cost account 成本帐户   )Id2GV~2B  
  C (162)cost accounting 成本会计   H:oQ  
  C (163)cost accounting manual 成本手册   -6EK#!+  
  C (164)cost accounts calendar 成本报表的日历时间   [ x>  
  C (165)cost adjustment 成本调整   $Tl<V/  
  C (166)cost allocation 成本分配   }Zl"9A#K  
  C (167)cost apportionment 成本分摊   oh}^?p  
  C (168)cost attribution 成本归属   r4k nN 2:  
  C (169)cost audit 成本审计   *{/@uO  
  C (170)cost behaviour 成本性态   ]A:( L9  
  C (171)cost benefit analysis 成本效益分析   Pern*x9$  
  C (172)cost center 成本中心   o'UHStk  
  C (173)cost driver 成本动因
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