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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 7rjl-FUA~  
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  1.audit   审计 <Ua~+U(FR0  
  2.attestation   鉴证 <Vhd4c  
  3.credibility   可信赖程度 75# 8P?i  
  4.audit of financial statements 财务报表审计 3V k8'  
  5.agreed-upon procedures 执行商定程序 *dBeb  
  6.high levels of assurance 高水平保证 9M96$i`P  
  7.compilation 编制 X0.H(p#s  
  8.reliability 可靠性 Z.\q$U7'9  
  9.relevance 相关性 C%o|}iv"  
  10.professional skepticism 职业谨慎 ?xj8a3F  
  11.objectivity 客观性 o :d7IL  
  12. professional competence 专业胜任能力 -r\jIO_  
  13.Senior/CPA-in-charge 项目经理 B.8B1MFm  
  14.audit engagement letter 业务约定书 `n PdZ.  
  15.recurring audit 连续审计 -b-a21,m>  
  16.the client 委托人 \o>-L\` O  
  17.change CPA 更换注册会计 LDt6<D8,Q  
  18.the existing CPA 现任注册会计师 .|,LBc!  
  19.the successor CPA 后任注册会计师 8M5)fDu*?  
  20.the preceding CPA前任注册会计师 Tv``\<   
  21.issue the audit report 出具审计报告 ea 3w  
  22.expert 专家 >XgoN\w  
  23.the board of directors 董事会 cE\w6uBR1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E|@C:ghG  
  25.assess material misstatement risks评估重大错报风险 ,->ihxf  
  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 o*KAS@&  
  27.a general knowledge of —— 初步了解―――的情况 ]v ${k  
  28.a more knowledge of—— 进一步了解的情况 0+>g/ >  
  29.the prior year‘s working papers 以前年度工作底稿 Sy8t2lk  
  30.minutes of meeting 会议纪要 zj`c%9N+  
  31.business risks 经营风险 ,&o9\|ih7]  
  32.appropriateness 适当性 Px_8lB/;  
  33.accounting estimate 会计估计 ~fXNj-'RW  
  34.management representations 管理层声明 Wmbc `XC  
  35.going concern assumption 持续经营假设 S@qPf0dL<  
  36.audit plan 审计计划 J}V4.R5d  
  37.significant audit areas 重点审计领域 ' @! &{N  
  38.error 错误 L ]')=J+  
  39.fraud舞弊 7P{= Pv+  
  40.modified or additional procedures 修改或追加审计程序 UFB|IeX?q  
  41.misappropriation of assets 侵占资产 r^,_m,s'<  
  42.transactions without substance 虚假交易 K?l|1jez(#  
  43.unusual pressures 异常压力 C @Ts\);^  
  44.the suspected noncompliance 涉嫌存在违法行为 k \OZ 'dS  
  45.materialiy 重要性 5U?O1}P  
  46.exceed the materiality level 超过重要性水平 Za@\=}Tt  
  47.approach the materiality level 接近重要性水平 FWW4n_74  
  48.an acceptably low level 可接受水平 ufL, K q4  
  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 3p#UEH3  
  50.misstatements or omissions 错报或漏报 ^%\a,~  
  51.aggregate 总计 $xu2ZBK  
  52.subsequent events 期后事项 534pX7dg  
  53.adjust the financial statements 调整财务报表  4!!|P  
  54.perform additional audit procedures 实施追加的审计程序 stw@@GQ  
  55.audit risk 审计风险 oiyvKMHz7  
  56.detection risk 检查风险 cj>@Jx}]M  
  57.inappropriate audit opinion 不适当的审计意见 IogLkhWX  
  58.material misstatement 重大的错报 eu(Fhs   
  59.tolerable misstatement 可容忍错报 yCjc5d|tT  
  60.the acceptable level of detection risk 可接受的检查风险 |.; N_i  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2-F7tcya|  
  62.simall business 小规模企业 Zr}>>aIJ]k  
  63.accounting system 会计系统 ]@U?hD  
  64.test of control 控制测试 *JOK8[Qn  
  65.walk-through test 穿行测试 dX?j /M-  
  66.communication 沟通 2tz4Ag  
  67.flow chart 流程图 ev&l=(hY  
  68.reperformance of internal control 重新执行 I gJu/{:y^  
  69.audit evidence 审计证据 R&uPoY,f  
  70.substantive procedures 实质性程序 ,88B@a  
  71.assertions 认定  U#f*  
  72.esistence 存在 }-[l)<F:  
  73.occurrence 发生 g!0 j1  
  74.completeness 完整性 Dk\%,[4(  
  75.rights and obligations 权利和义务 AG >D,6Y  
  76.valuation and allocation 计价和分摊 u8"s#%>N y  
  77.cutoff 截止 2?,l r2  
  78.accuracy 准确性 Yyk~!G/@  
  79.classification 分类 {JWixbA  
  80.inspection 检查 P0UR{tK  
  81.supervision of counting 监盘 =o@}~G&HA  
  82.observation 观察 GVT 6cR  
  83.confirmation 函证 frbd{o  
  84.computation 计算  ZPf&4#|  
  85.analytical procedures 分析程序 R5sE Q| E  
  86.vouch 核对 8 8u[s@  
  87.trace 追查 $I5|rB/4?  
  88.audit sampling 审计抽样 ^ iu)vED  
  89.error 误差 1=]#=)+  
  90.expected error 预期误差 3\2&?VAjR  
  91.population 总体 @#wG)TA  
  92.sampling risk 抽样风险 TrDT ay  
  93.non- sampling risk 非抽样风险 |(~IfSE2  
  94.sampling unit 抽样单位 <_/etw86Z  
  95.statistical sampling 统计抽样 GUQ3XF\  
  96.tolerable error 可容忍误差 }5EH67  
  97.the risk of under reliance 信赖不足风险 |TJ gH<I  
  98.the risk of over reliance 信赖过度风险 #8d#Jw  
  99.the risk of incorrect rejection 误拒风险 '(lsJY[-x  
  100. the risk of incorrect acceptance 误受风险 xgOt%7sb  
  101.working trial balance 试算平衡表 mcwd 2)  
  102.index and cross-referencing 索引和交叉索引 NiG&Lw*8  
  103.cash receipt 现金收入 uJ"#j X  
  104.cash disbursement 现金支出 ""`z3-  
  105.bank statement 银行对账单 \1R*M  
  106.bank reconciliation 银行存款余额调节表 8?~>FLWTXZ  
  107.balance sheet date 资产负债表日 w[2E :Nj  
  108.net realizable value 可变现净值 _WV13pnRu  
  109.storeroom 仓库 %4VM"C4[  
  110.sale invoice 销售发票 ruhC: rg:/  
  111.price list 价目表 319 4]  
  112.positive confirmation request 积极式询证函 %m|BXyf]_B  
  113.negative confirmation request 消极式询证函 +)9=bB  
  114.purchase requisition 请购单 h<IAH Cz;(  
  115.receiving report 验收报告 8f,",NCgc  
  116.gross margin 毛利 FkaQVT  
  117.manufacturing overhead 制造费用 JA >&$h  
  118.material requisition 领料单 25G~rk lk  
  119.inventory-taking 存货盘点 w_@6!zm  
  120.bond certificate 债券 =j_4!^  
  121.stock certificate 股票 Mf5kknYuL9  
  122.audit report 审计报告 $1X !Ecq_  
  123.entity 被审计单位 yFo8 x[  
  124.addressee of the audit report 审计报告的收件人  w&U28"i>  
  125.unqualified opinion 无保留意见 i39_( )X  
  126.qualified opinion 保留意见 0>,i] |Y  
  127.disclaimer of opinion 无法表示意见 7WV"Wrl]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?zo7.R-Vac  
  A (2)absorbed overhead 已吸收制造费用 |r*y63\T  
  A (3)absorption costing 吸收成本计算 b#(QZ  
  A (4)account 账户,报表   /0L]Pf;  
  A (5)accounting postulate 会计假设   I/h(*~/  
  A (6)accounting series release 会计公告文件   Lxa<zy~b  
  A (7)accounting valuation 会计计价   V(G{_>>  
  A (8)account sale 承销清单 PtjAu  
  A (9)accountability concept 经营责任概念   ,[n=PJVw/  
  A (10)accountancy 会计职业   ziAn9/sT  
  A (11)accountant 会计师   NR^Z#BU  
  A (12)accounting 会计   AfW:'>2  
  A (13)agency cost 代理成本   DUf . F  
  A (14)accounting bases 会计基础   CJ;D&qo  
  A (15)accounting manual 会计手册   ylmVmHmc  
  A (16)accounting period 会计期间   V" 5rIk  
  A (17)accounting policies 会计方针   h#h)=;  
  A (18)accounting rate of return 会计报酬率   *@ \LS!N  
  A (19)accounting reference date 会计参照日   iA2TvP#  
  A (20)accounting reference period 会计参照期间   7n#Mh-vq  
  A (21)accrual concept 应计概念   voN,u>U  
  A (22)accrual expenses 应计费用   -z/>W+k  
  A (23)acid test ration 速动比率(酸性测试比率)   u_=>r_J[b  
  A (24)acquisition 购置   %e: hVU  
  A (25)acquisition accounting 收购会计   P\X$fD  
  A (26)activity based accounting 作业基础成本计算   En+`ZcA\z  
  A (27)adjusting events 调整事项   !&8B8jHqA  
  A (28)administrative expenses 行政管理费   BBoVn^Z*R  
  A (29)advice note 发货通知   btf]~YN  
  A (30)amortization 摊销   A*{V%7hs&  
  A (31)analytical review 分析性检查   (S j?BZjC  
  A (32)annual equivalent cost 年度等量成本法   -A8CW9|mk  
  A (33)annual report and accounts 年度报告和报表   h*NBSvn  
  A (34)appraisal cost 检验成本   gdBH\K(\  
  A (35)appropriation account 盈余分配账户   oFJx8XU  
  A (36)articles of association 公司章程细则   +_fxV|}P  
  A (37)assets 资产   dqL)q3  
  A (38)assets cover 资产保障   M-f; ,>  
  A (39)asset value per share 每股资产价值   2)`4(38  
  A (40)associated company 联营公司   j|WN!!7  
  A (41)attainable standard 可达标准   NSh~O!pX  
/vPcg  
 A (42)attributable profit 可归属利润   *Q3q(rdrp  
  A (43)audit 审计   _K>YB>W}7  
  A (44)audit report 审计报告   ]\%u9,b%!  
  A (45)auditing standards 审计准则   ]+78 "(  
  A (46)authorized share capital 额定股本   XuW>GT/  
  A (47)available hours 可用小时   {Ve_u  
  A (48)avoidable costs 可避免成本 X04JQLhy"  
  B (49)back-to-back loan 易币贷款   [%6"UH r  
  B (50)backflush accounting 倒退成本计算   `oH6'+fT`;  
  B (51)bad debts 坏帐   G Y ]bw  
  B (52)bad debts ratio 坏帐比率   ]OA8H[U-eA  
  B (53)bank charges 银行手续费   7N fA)$  
  B (54)bank overdraft 银行透支   k'{Bhi4  
  B (55)bank reconciliation 银行存款调节表   20RISj  
  B (56)bank statement 银行对账单   $]]|#}J  
  B (57)bankruptcy 破产   .37Jrh0Iv  
  B (58)basis of apportionment 分摊基础   *1b)Va8v*  
  B (59)batch 批量   (f t$ R?  
  B (60)batch costing 分批成本计算   7%^ /Jm  
  B (61)beta factor B(市场)风险因素   eN ]9=Y~-K  
  B (62)bill 账单   k| ,F/:  
  B (63)bill of exchange 汇票   g~$cnU  
  B (64)bill of landing 提单   vZt48g  
  B (65)bill of materials 用料预计单   B"I^hrQ  
  B (66)bill payable 应付票据   9r hl2E  
  B (67)bill receivable 应收票据   KdtQJ:_`k  
  B (68)bin card 存货记录卡   -]~vE fq+T  
  B (69)bonus 红利   D~JrO]mi  
  B (70)book-keeping 薄记   m&8 'O\$  
  B (71)Boston classification 波士顿分类   r(cd?sL96R  
  B (72)breakeven chart 保本图    b$1W>  
  B (73)breakeven point 保本点   rXu^]CK *G  
  B (74)breaking-down time 复位时间   qUtlh,4)  
  B (75)budget 预算   a{7'qmN1  
  B (76)budget center 预算中心   S6Fn(%T+9  
  B (77)budget cost allowance 预算成本折让   pbePxOG  
  B (78)budget manual 预算手册   2i_k$ -  
  B (79)budget period 预算期间   S U$U  
  B (80)budgetary control 预算控制   %oE3q>S$en  
  B (81)budgeted capacity 预算生产能力   Mu]1e5^]  
  B (82)burden 制造费用   mXXU{IwUe  
  B (83)business center 经营中心    - }9a%  
  B (84)business entity 营业个体   <mdHca  
  B (85)business unit 经营单位   Z]1jg>")  
 B (86)buy-out management 管理性购买产权   RwptFO  
  B (87)by-product 副产品 o79EDPX  
  C (88)called-up share capital 催缴股本   xRM)f93@  
  C (89)capacity 生产能力   FpM0%   
  C (90)capacity ratios 生产能力比率   yd4\%%]  
  C (91)capital 资本   kls 6Dk#  
  C (92)capital assets pricing model资本资产计价模式   3=~0m  
  C (93)capital commitment 承诺资本   m3E`kW |  
  C (94)capital employed 已运用的资本   hMvLx>q3)  
  C (95)capital expenditure 资本支出   7awh__@  
  C (96)capital expenditureauthorization 资本支出核准   a8laP N  
  C (97)capital expenditure control 资本支出控制   VwrHD$  
  C (98)capital expenditure proposal资本支出申请   B)}.%G*  
  C (99)capital funding planning 资本基金筹集计划   05gdVa,  
  C (100)capital gain 资本收益   (W4H?u@X0  
  C (101)capital investment appraisal资本投资评估   ' (1`iQ;  
  C (102)capital maintenance 资本保全   vhOX1'  
  C (103)capital resource planning 资本资源计划   j !<(`  
  C (104)capital surplus 资本盈余   Y(3X5v?[  
  C (105)capital turnover 资本周转率   H!yqIh  
  C (106)card 记录卡   V*1hoC#  
  C (107)cash 现金   W2F*+M  
  C (108)cash account 现金账户   Td/J6Q9 0  
  C (109)cash book 现金账薄   ^>ICycJ  
  C (110)cash cow 金牛产品   85GU~.  
  C (111)cash flow 现金流量   6w Y6* R  
  C (112)cash discounted 现金贴现   *kE<7  
  C (113)cash flow budget 现金流量预算   :@8N${7`$A  
  C (114)cash flow statement 现金流量表   +<o}@hefY2  
  C (115)cash ledger 现金分类账   6./3w&D;  
  C (116)cash limit 现金限额   Qaeg3f3F3  
  C (117)CCA 现时成本会计   $vK(Qm   
  C (118)center 中心   kMP3PS  
  C (119)changeover time 变更时间   /pS Y~*  
  C (120)chartered entity 特许经济个体   6=o'.03\f  
  C (121)cheque 支票   $zUHka   
  C (122)cheque register 支票登记薄   z[~ph/^  
  C (123)coin analysis 零钱分类   |)}&: xA%  
  C (124)classification 分类   vQ",rP%  
  C (125)clock card 工时卡   vle`#c.  
  C (126)code 代码   |s$w i>7l  
  C (127)commitment accounting 承诺确认会计   rCp'O\@S  
  C (128)common cost 共同成本   bs9X4n5  
  C (129)company limited byguarantee 有限担保责任公司   6( 0ME$  
C (130)company limited shares 股份有限公司   K*[`s'Ip-  
  C (131)competitive position 竞争能力状况   9H#;i]t&  
  C (132)concept 概念   ]]^eIjg>a6  
  C (133)conglomerate 跨行业企业   "F+m}GJ=a  
  C (134)consistency concept 一致性概念   d,d ohi  
  C (135)consolidated accounts 合并报表   eN{ewn#0.  
  C (136)consolidation accounting 合并会计   <tx`#,  
  C (137)consortium 财团   '`nf7b(  
  C (138)contingency plan 应急计划   mx3p/p  
  C (139)contingent liabilities 或有负债    :qe.*\ c  
  C (140)continuous operation 连续生产   3F ]30  
  C (141)contra 抵消   )j/b `V6  
  C (142)contract cost 合同成本   O.Xh i+  
  C (143)contract costing 合同成本计算   bDADFitSo  
  C (144)contribution 贡献毛益   T1[B*RwC  
  C (145)contribution centre 贡献中心   0 F-db  
  C (146)contribution chart 贡献图    A$o7<Hx  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   dlJc~|  
  C (148)contribution to salesration 贡献毛益对销售比率   e WWtMnq  
  C (149)control 控制   F+ Q(^Nk  
  C (150)control account 控制帐户   d;FOmo4  
  C (151)control limits 控制限度   &~{0@ /  
  C (152)controllability concept 可控制概念   MlH0  
  C (153)controllable cost 可控制成本   {&,MkWgG  
  C (154)conversion cost 加工成本   DT#F?@LG(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   N,ysv/zq7  
  C (156)corporate appraisal 公司评估   5|_El/G  
  C (157)corporate planning 公司计划   ;@$v_i   
  C (158)corporate social reporting 公司社会报告   Mv\]uAT`  
  C (159)corporation 股份公司   &X&msEM  
  C (160)cost 成本   h= Mmd  
  C (161)cost account 成本帐户   9L7jYy=A#  
  C (162)cost accounting 成本会计   bTepTWv  
  C (163)cost accounting manual 成本手册   GX0S9s  
  C (164)cost accounts calendar 成本报表的日历时间   /n-!dXi  
  C (165)cost adjustment 成本调整   +b_o2''  
  C (166)cost allocation 成本分配   _Qd C V`  
  C (167)cost apportionment 成本分摊   >\4"k4d}  
  C (168)cost attribution 成本归属   w e}G%09L  
  C (169)cost audit 成本审计   ?w5>Z/V  
  C (170)cost behaviour 成本性态   @tzL4hy%^j  
  C (171)cost benefit analysis 成本效益分析   !si}m~K!_  
  C (172)cost center 成本中心   nv'YtmR  
  C (173)cost driver 成本动因
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