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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 H& #Od?  
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  1.audit   审计 %HRFH  
  2.attestation   鉴证 a?+Ni|+  
  3.credibility   可信赖程度 ^UF]%qqOn  
  4.audit of financial statements 财务报表审计 M!=WBw8Y]a  
  5.agreed-upon procedures 执行商定程序 dh7PpuN{  
  6.high levels of assurance 高水平保证 CIM 9~:\  
  7.compilation 编制 cI )X Xb4  
  8.reliability 可靠性 [\hk_(}  
  9.relevance 相关性 ]~,V(K  
  10.professional skepticism 职业谨慎 5-2 77?  
  11.objectivity 客观性 ^6?NYHMr=  
  12. professional competence 专业胜任能力 mGQgy[gX  
  13.Senior/CPA-in-charge 项目经理 J,s)Fu\j@  
  14.audit engagement letter 业务约定书 I5"ew=x#  
  15.recurring audit 连续审计 Dm@wTt8N(  
  16.the client 委托人 *&j)"hX  
  17.change CPA 更换注册会计 )e)@_0  
  18.the existing CPA 现任注册会计师 /`iBv 8!  
  19.the successor CPA 后任注册会计师 1}E`K#  
  20.the preceding CPA前任注册会计师 ]Q\Ogfjp  
  21.issue the audit report 出具审计报告 LE_1H >  
  22.expert 专家 {&Kq/ sRz  
  23.the board of directors 董事会 &gkGH<oaX  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8 gap _qTo  
  25.assess material misstatement risks评估重大错报风险 {cF7h)j  
  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 qYg 4H|6  
  27.a general knowledge of —— 初步了解―――的情况 W{OlJRX8  
  28.a more knowledge of—— 进一步了解的情况 }2Lh'0 xY  
  29.the prior year‘s working papers 以前年度工作底稿 `Z{kJMS  
  30.minutes of meeting 会议纪要 v+Vpak9|  
  31.business risks 经营风险 }b9#.H9  
  32.appropriateness 适当性 JM{S49Lx  
  33.accounting estimate 会计估计 rK*s/mX <  
  34.management representations 管理层声明 q+{-p?;;  
  35.going concern assumption 持续经营假设 eNlE]W,=  
  36.audit plan 审计计划 6 ^X$;  
  37.significant audit areas 重点审计领域 o~ .[sn5l-  
  38.error 错误 |Xblz1>DF  
  39.fraud舞弊 S;$@?vF  
  40.modified or additional procedures 修改或追加审计程序 4z-s R/d  
  41.misappropriation of assets 侵占资产 .>0e?A4,5?  
  42.transactions without substance 虚假交易 =2#a@D6Bl  
  43.unusual pressures 异常压力 9l+`O0.@  
  44.the suspected noncompliance 涉嫌存在违法行为 0s = h*"[  
  45.materialiy 重要性 3,j)PKf ;  
  46.exceed the materiality level 超过重要性水平 /&=E=S6  
  47.approach the materiality level 接近重要性水平 7z \I\8  
  48.an acceptably low level 可接受水平  40pGu  
  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 M}4%LjD  
  50.misstatements or omissions 错报或漏报 Wh%qvV6]  
  51.aggregate 总计 a z 7Vy-  
  52.subsequent events 期后事项 f>JuxX\G  
  53.adjust the financial statements 调整财务报表 dt Q>4C"N  
  54.perform additional audit procedures 实施追加的审计程序 w>T1D  
  55.audit risk 审计风险 yhe$A<Rl=  
  56.detection risk 检查风险 WYTeu "  
  57.inappropriate audit opinion 不适当的审计意见 Q>nq~#3?  
  58.material misstatement 重大的错报 3Ak,M-Jp  
  59.tolerable misstatement 可容忍错报 ]GYO`,  
  60.the acceptable level of detection risk 可接受的检查风险 U">D_ 8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /%Bc*k=ox  
  62.simall business 小规模企业 ?7@Y=7BS4  
  63.accounting system 会计系统 i^(_Gk  
  64.test of control 控制测试 @.fuR#  
  65.walk-through test 穿行测试 zIWw055W  
  66.communication 沟通 RqW ZhHI1M  
  67.flow chart 流程图 [7?K9r\#  
  68.reperformance of internal control 重新执行 )W'l^R4W  
  69.audit evidence 审计证据 1T fK"\  
  70.substantive procedures 实质性程序 |XxA Fje  
  71.assertions 认定 cbl@V 1  
  72.esistence 存在 <Mo_GTOC!  
  73.occurrence 发生 ~oI7TP  
  74.completeness 完整性 @`aR*B  
  75.rights and obligations 权利和义务 ^~0Mw;n&  
  76.valuation and allocation 计价和分摊 z 8M^TV  
  77.cutoff 截止 KotJ,s ]B  
  78.accuracy 准确性 zF%CFqQ  
  79.classification 分类 / Dj6Bj }  
  80.inspection 检查 gF1q Z=<  
  81.supervision of counting 监盘 5n1;@Vr  
  82.observation 观察 1?"vKm  
  83.confirmation 函证 AJSe +1  
  84.computation 计算 .ps'{rl8  
  85.analytical procedures 分析程序 ?yzhk7j7  
  86.vouch 核对 ?b2  
  87.trace 追查 +Y ,>ftN  
  88.audit sampling 审计抽样 0\%/:2   
  89.error 误差 aT[Z#Zd, N  
  90.expected error 预期误差 "K`B'/08^  
  91.population 总体 q2 D2:0^2  
  92.sampling risk 抽样风险 *. l,_68  
  93.non- sampling risk 非抽样风险 DDn@M|*$  
  94.sampling unit 抽样单位 %(Sy XZ  
  95.statistical sampling 统计抽样 5+b[-Daz  
  96.tolerable error 可容忍误差 {gluK#Qm  
  97.the risk of under reliance 信赖不足风险 i4 KW  
  98.the risk of over reliance 信赖过度风险 < i*v  
  99.the risk of incorrect rejection 误拒风险 on $?c  
  100. the risk of incorrect acceptance 误受风险 U?JZ23>bbw  
  101.working trial balance 试算平衡表 ,Cj1S7GFR  
  102.index and cross-referencing 索引和交叉索引 XodA(73`i  
  103.cash receipt 现金收入 %d*k3 f }  
  104.cash disbursement 现金支出 MhNzmI&`  
  105.bank statement 银行对账单 z`((l#(  
  106.bank reconciliation 银行存款余额调节表 ;! &A  
  107.balance sheet date 资产负债表日 jNB|98NN  
  108.net realizable value 可变现净值 DCM ,|FE  
  109.storeroom 仓库 ;rJR+wpNa  
  110.sale invoice 销售发票 fLL_{o0T  
  111.price list 价目表 Hv(0<k6oH  
  112.positive confirmation request 积极式询证函 ln)_Jf1r  
  113.negative confirmation request 消极式询证函 r]Bwp i%  
  114.purchase requisition 请购单 ] o tjoM  
  115.receiving report 验收报告 Jf@M>BT^A  
  116.gross margin 毛利 \v{tK;  
  117.manufacturing overhead 制造费用 < i"U%Ds(  
  118.material requisition 领料单 V"(S<o  
  119.inventory-taking 存货盘点 {M U>5\  
  120.bond certificate 债券 Ji4c8*&Jpc  
  121.stock certificate 股票 MBRRzq%F  
  122.audit report 审计报告 @26H;  
  123.entity 被审计单位 jFpXTy[>  
  124.addressee of the audit report 审计报告的收件人 `o yz"07m  
  125.unqualified opinion 无保留意见 1w'iD X  
  126.qualified opinion 保留意见 |/C>xunzz  
  127.disclaimer of opinion 无法表示意见 0[TZ$<v"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^;n,C+  
  A (2)absorbed overhead 已吸收制造费用 #ebT$hf30  
  A (3)absorption costing 吸收成本计算 ]R\k@a|G  
  A (4)account 账户,报表   CUfD[un2D  
  A (5)accounting postulate 会计假设   0*YLFqN  
  A (6)accounting series release 会计公告文件   >/nS<y>  
  A (7)accounting valuation 会计计价   p}_bu@;.Z  
  A (8)account sale 承销清单 1u7 5  
  A (9)accountability concept 经营责任概念   %h 6?/  
  A (10)accountancy 会计职业   H>_ FCV8  
  A (11)accountant 会计师   HT)b3Ws~M8  
  A (12)accounting 会计   Ox.&tW%@  
  A (13)agency cost 代理成本   sh[Yu  
  A (14)accounting bases 会计基础   _C~e(/=z  
  A (15)accounting manual 会计手册   [tym~ZZ]_m  
  A (16)accounting period 会计期间   &10vdAnBRC  
  A (17)accounting policies 会计方针   1U.se` L  
  A (18)accounting rate of return 会计报酬率   o{pQDI {R  
  A (19)accounting reference date 会计参照日   PF*<_p"j  
  A (20)accounting reference period 会计参照期间   .9+"rK}u  
  A (21)accrual concept 应计概念   qY`)W[  
  A (22)accrual expenses 应计费用   BRYhL|d~.  
  A (23)acid test ration 速动比率(酸性测试比率)   u *Z>&]W_  
  A (24)acquisition 购置   GLQ1rT  
  A (25)acquisition accounting 收购会计   |4aV~n[>#  
  A (26)activity based accounting 作业基础成本计算   =HmV0  
  A (27)adjusting events 调整事项   YlwCl4hq  
  A (28)administrative expenses 行政管理费   N[d*_KN.!  
  A (29)advice note 发货通知   HGfV2FtTz  
  A (30)amortization 摊销   {ER! 0w/  
  A (31)analytical review 分析性检查   .x5Y fe  
  A (32)annual equivalent cost 年度等量成本法   &H$ 3`"p5u  
  A (33)annual report and accounts 年度报告和报表   xCF k1%qf  
  A (34)appraisal cost 检验成本   ))|Wm}  
  A (35)appropriation account 盈余分配账户   K#H}=Y A  
  A (36)articles of association 公司章程细则   z:-a7_   
  A (37)assets 资产   P66{l^  
  A (38)assets cover 资产保障   5p}Y6Lc\j  
  A (39)asset value per share 每股资产价值   u$$@Hw  
  A (40)associated company 联营公司   )n}Wb+2I  
  A (41)attainable standard 可达标准   nx`!BNL'V  
r-v ;A  
 A (42)attributable profit 可归属利润   I-oI,c%+  
  A (43)audit 审计   K@Q_q/(%;  
  A (44)audit report 审计报告   )(~4fA5j)  
  A (45)auditing standards 审计准则   mv|eEz)r  
  A (46)authorized share capital 额定股本   f9u^/QVS&  
  A (47)available hours 可用小时   <uDEDb1|l  
  A (48)avoidable costs 可避免成本 h 1G`z  
  B (49)back-to-back loan 易币贷款   ewg&DBbN"  
  B (50)backflush accounting 倒退成本计算   r/'9@oM  
  B (51)bad debts 坏帐   CdgZq\  
  B (52)bad debts ratio 坏帐比率   2ikY.Xi6  
  B (53)bank charges 银行手续费   !c[(#g  
  B (54)bank overdraft 银行透支   Da*=uW9  
  B (55)bank reconciliation 银行存款调节表   |F[E h ~  
  B (56)bank statement 银行对账单   GY,l&.&  
  B (57)bankruptcy 破产   2%U)y;$m2  
  B (58)basis of apportionment 分摊基础   )QEvV:\  
  B (59)batch 批量   F%@( $f  
  B (60)batch costing 分批成本计算   u[9i>7}9  
  B (61)beta factor B(市场)风险因素   Q1 ?O~ao  
  B (62)bill 账单   j9Ptd$Uj  
  B (63)bill of exchange 汇票   { 2G9>'  
  B (64)bill of landing 提单   Jaz|b`KDj  
  B (65)bill of materials 用料预计单   B?9K!c  
  B (66)bill payable 应付票据   L9nv05B  
  B (67)bill receivable 应收票据   Nq6~6Rr  
  B (68)bin card 存货记录卡   lMz5))Rr  
  B (69)bonus 红利   / 1 lIV_Z  
  B (70)book-keeping 薄记   ?nJ7lLQA  
  B (71)Boston classification 波士顿分类   O^ZOc0<  
  B (72)breakeven chart 保本图   a3e<< <Z>R  
  B (73)breakeven point 保本点   </F@ 5*  
  B (74)breaking-down time 复位时间   ;> **+ezF  
  B (75)budget 预算   l [lUmE  
  B (76)budget center 预算中心   .}>d[},F  
  B (77)budget cost allowance 预算成本折让   . [DCL  
  B (78)budget manual 预算手册   ]Aap4+s  
  B (79)budget period 预算期间   h1@|UxaE#  
  B (80)budgetary control 预算控制   HKr")K%  
  B (81)budgeted capacity 预算生产能力   6}wXNTd  
  B (82)burden 制造费用   <6 ^MVaD  
  B (83)business center 经营中心   ufAp 7m@ud  
  B (84)business entity 营业个体   48dIh\TH"  
  B (85)business unit 经营单位   &}wr N(?w  
 B (86)buy-out management 管理性购买产权   hV|pH)Nu{  
  B (87)by-product 副产品 #TZf\0\!  
  C (88)called-up share capital 催缴股本   nD6mLNi%a  
  C (89)capacity 生产能力   XzI c<81Z  
  C (90)capacity ratios 生产能力比率   0jCYOl  
  C (91)capital 资本   |d^r"wbs3  
  C (92)capital assets pricing model资本资产计价模式   Au jvKQ(  
  C (93)capital commitment 承诺资本   %"^$$$6%  
  C (94)capital employed 已运用的资本   G0Zq:kJ  
  C (95)capital expenditure 资本支出   @/h_v# W  
  C (96)capital expenditureauthorization 资本支出核准   Jcf'Zw"\  
  C (97)capital expenditure control 资本支出控制   1];rW`Bw  
  C (98)capital expenditure proposal资本支出申请   *n mr4Q'v{  
  C (99)capital funding planning 资本基金筹集计划   nB" r<?n<  
  C (100)capital gain 资本收益   z3+y|nx!  
  C (101)capital investment appraisal资本投资评估   #PUvrA2Zl  
  C (102)capital maintenance 资本保全   # D"TY-$.=  
  C (103)capital resource planning 资本资源计划   @w&VI6  
  C (104)capital surplus 资本盈余   0STtwfTr:  
  C (105)capital turnover 资本周转率   iTsmUq<b]l  
  C (106)card 记录卡   )1 ia;6}  
  C (107)cash 现金   #g[jwl'  
  C (108)cash account 现金账户   ?95^&4Oh0  
  C (109)cash book 现金账薄   }Kc[pp|9<  
  C (110)cash cow 金牛产品   MMCac6;Aea  
  C (111)cash flow 现金流量   $3>k/*=  
  C (112)cash discounted 现金贴现   ^$qr6+  
  C (113)cash flow budget 现金流量预算   :e>y= s>  
  C (114)cash flow statement 现金流量表   WNSf$D{p  
  C (115)cash ledger 现金分类账   %,f|H :+>u  
  C (116)cash limit 现金限额   t"M&Yy  
  C (117)CCA 现时成本会计   nIdB,  
  C (118)center 中心   v}p'vh^8B  
  C (119)changeover time 变更时间   taOD,}c|$  
  C (120)chartered entity 特许经济个体   MGpP'G:v  
  C (121)cheque 支票   ?"f\"N  
  C (122)cheque register 支票登记薄   H.|v ^e  
  C (123)coin analysis 零钱分类   [1Pw2MC<  
  C (124)classification 分类    O\y #|=d  
  C (125)clock card 工时卡   +U/+iI>0  
  C (126)code 代码   x95[*[  
  C (127)commitment accounting 承诺确认会计   {~NiGH Y  
  C (128)common cost 共同成本   S@i*+&Ot  
  C (129)company limited byguarantee 有限担保责任公司   k(1]!c4J0  
C (130)company limited shares 股份有限公司   L,#ij!txS  
  C (131)competitive position 竞争能力状况   v0euvs  
  C (132)concept 概念   P0O5CaR  
  C (133)conglomerate 跨行业企业   2mUq$kws  
  C (134)consistency concept 一致性概念   I;iJa@HWQ  
  C (135)consolidated accounts 合并报表   '>dsROB->  
  C (136)consolidation accounting 合并会计   2u 8z>/G  
  C (137)consortium 财团   \.h!'nfF  
  C (138)contingency plan 应急计划   Uywi,9f  
  C (139)contingent liabilities 或有负债   <)n8lIK  
  C (140)continuous operation 连续生产   l`c&nf6  
  C (141)contra 抵消   0'u2xe  
  C (142)contract cost 合同成本   t\44 Pu%  
  C (143)contract costing 合同成本计算   ',GWH:B  
  C (144)contribution 贡献毛益   F FHk0!3  
  C (145)contribution centre 贡献中心   J6pQ){;6  
  C (146)contribution chart 贡献图   .ko8`J%%M  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !14aw9Q  
  C (148)contribution to salesration 贡献毛益对销售比率   dx['7l;I  
  C (149)control 控制   y4* }E  
  C (150)control account 控制帐户   sOzmw^7   
  C (151)control limits 控制限度   gC^4K9g  
  C (152)controllability concept 可控制概念   DyeV uB  
  C (153)controllable cost 可控制成本   &w\E*$  
  C (154)conversion cost 加工成本   ^8dd  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   WrvSYqN  
  C (156)corporate appraisal 公司评估   #wz1uw[pI!  
  C (157)corporate planning 公司计划   9_yO 6)`  
  C (158)corporate social reporting 公司社会报告   g+>$_s  
  C (159)corporation 股份公司   3^p<Wx  
  C (160)cost 成本   dH4wyd`  
  C (161)cost account 成本帐户   S[!sJ-rG  
  C (162)cost accounting 成本会计   \-(.cj)?  
  C (163)cost accounting manual 成本手册   =TImx.D:  
  C (164)cost accounts calendar 成本报表的日历时间   {m1=#*  
  C (165)cost adjustment 成本调整   &t .9^;(  
  C (166)cost allocation 成本分配   >q+o MrU  
  C (167)cost apportionment 成本分摊   W 2/`O?  
  C (168)cost attribution 成本归属   m$nT#@l5bH  
  C (169)cost audit 成本审计   A gKG>%0  
  C (170)cost behaviour 成本性态   nNuv 0  
  C (171)cost benefit analysis 成本效益分析   E/x2LYH  
  C (172)cost center 成本中心   ! 63>II  
  C (173)cost driver 成本动因
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