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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 &$f?XdZ7  
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  1.audit   审计 &rubA  
  2.attestation   鉴证 =\.|'  
  3.credibility   可信赖程度 m`cG&Ar5  
  4.audit of financial statements 财务报表审计 <}%*4mv  
  5.agreed-upon procedures 执行商定程序 D  Sp@  
  6.high levels of assurance 高水平保证 ~r3g~MCHS  
  7.compilation 编制 J^cDa|j  
  8.reliability 可靠性 TPuzL(ws  
  9.relevance 相关性 xh$[E&2u  
  10.professional skepticism 职业谨慎 WP9=@X Z  
  11.objectivity 客观性 Sz&`=x#  
  12. professional competence 专业胜任能力 vP!gLN]TV  
  13.Senior/CPA-in-charge 项目经理 fz*6 B NJ  
  14.audit engagement letter 业务约定书 Z"u/8  
  15.recurring audit 连续审计 ;a"Ukh  
  16.the client 委托人 5o*x?P!$  
  17.change CPA 更换注册会计 |rQ;|+.  
  18.the existing CPA 现任注册会计师 Wu(GC]lTG  
  19.the successor CPA 后任注册会计师 tti.-  
  20.the preceding CPA前任注册会计师 ]M/w];:  
  21.issue the audit report 出具审计报告 wpdT "  
  22.expert 专家 \=JKeL|6[S  
  23.the board of directors 董事会 x,+zw9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2#!D"F  
  25.assess material misstatement risks评估重大错报风险 0ro+FJ r  
  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 t@\0$V \X  
  27.a general knowledge of —— 初步了解―――的情况 $Fj7'@1(  
  28.a more knowledge of—— 进一步了解的情况 ?a% u=G  
  29.the prior year‘s working papers 以前年度工作底稿 {<lV=0]  
  30.minutes of meeting 会议纪要 be_t;p`3  
  31.business risks 经营风险 bZ )J gz  
  32.appropriateness 适当性 827N?pU$)  
  33.accounting estimate 会计估计 Nf1l{N  
  34.management representations 管理层声明 -9mh|&z`  
  35.going concern assumption 持续经营假设 Y `wi=(  
  36.audit plan 审计计划 8Vx'sJ>r4  
  37.significant audit areas 重点审计领域 j,Y=GjfGM  
  38.error 错误 1<*-, f  
  39.fraud舞弊 )u$A!+fo  
  40.modified or additional procedures 修改或追加审计程序 b3ZPlLx6  
  41.misappropriation of assets 侵占资产 4s~o   
  42.transactions without substance 虚假交易 j<[<qU:  
  43.unusual pressures 异常压力 t0Uax-E(  
  44.the suspected noncompliance 涉嫌存在违法行为 /T?['#:r-)  
  45.materialiy 重要性 R[b?kT-%  
  46.exceed the materiality level 超过重要性水平 $d'Gh2IGA  
  47.approach the materiality level 接近重要性水平 XX =A1#H  
  48.an acceptably low level 可接受水平 .3[YOM7h  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Cpl\}Qn  
  50.misstatements or omissions 错报或漏报 2neiUNT  
  51.aggregate 总计 OtJS5A  
  52.subsequent events 期后事项 <H.Ml>q:r  
  53.adjust the financial statements 调整财务报表 ^J327  
  54.perform additional audit procedures 实施追加的审计程序 : v]< h  
  55.audit risk 审计风险 plca`  
  56.detection risk 检查风险 [30<  0  
  57.inappropriate audit opinion 不适当的审计意见 ,,?t >|3  
  58.material misstatement 重大的错报 Gc>\L3u  
  59.tolerable misstatement 可容忍错报 z~F!zigNAc  
  60.the acceptable level of detection risk 可接受的检查风险 `'~|DG}a  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 VGS e<6Hh  
  62.simall business 小规模企业 q o'1Pknz  
  63.accounting system 会计系统 !cfn%+0  
  64.test of control 控制测试 {_ocW@@  
  65.walk-through test 穿行测试 | .PLfc;  
  66.communication 沟通 b[$>HB_Na  
  67.flow chart 流程图 (t <Um Vd  
  68.reperformance of internal control 重新执行 M/BBNT  
  69.audit evidence 审计证据 9s}--_k?F2  
  70.substantive procedures 实质性程序 `H\^#Zu  
  71.assertions 认定 ^OUkFH;dG?  
  72.esistence 存在 {W0@lMr D  
  73.occurrence 发生 P/27+5(|  
  74.completeness 完整性 %f@]-  
  75.rights and obligations 权利和义务 GDk/85cv0$  
  76.valuation and allocation 计价和分摊 lGxG$0`;;  
  77.cutoff 截止 pJ{sBp_$  
  78.accuracy 准确性 JV@>dK8  
  79.classification 分类 )UWE.o BI  
  80.inspection 检查 >8ePx,+!  
  81.supervision of counting 监盘 J=() A+  
  82.observation 观察 sx6` g;  
  83.confirmation 函证 ?R";EnD  
  84.computation 计算 EPyFM_k  
  85.analytical procedures 分析程序 K%S k{'  
  86.vouch 核对 zD?<m J`  
  87.trace 追查 %hY+%^k.  
  88.audit sampling 审计抽样 !x>P]j7A}Y  
  89.error 误差 F$)Ki(m q  
  90.expected error 预期误差 E_FseR6  
  91.population 总体 &0M^UvO  
  92.sampling risk 抽样风险 @L`t/OD  
  93.non- sampling risk 非抽样风险 __)9JF  
  94.sampling unit 抽样单位 Hf#/o{=~}  
  95.statistical sampling 统计抽样 pmfyvkLS  
  96.tolerable error 可容忍误差 .a$][Jny  
  97.the risk of under reliance 信赖不足风险 ?!Y2fK=h0  
  98.the risk of over reliance 信赖过度风险 d"$ \fL  
  99.the risk of incorrect rejection 误拒风险 V]IS(U(  
  100. the risk of incorrect acceptance 误受风险 -B R&b2  
  101.working trial balance 试算平衡表 Fe: 0nr9;  
  102.index and cross-referencing 索引和交叉索引 JI(8{ f  
  103.cash receipt 现金收入 >hHn{3y  
  104.cash disbursement 现金支出 8He^j5  
  105.bank statement 银行对账单 R7+k =DI  
  106.bank reconciliation 银行存款余额调节表 gg5`\}  
  107.balance sheet date 资产负债表日 X|X6^}  
  108.net realizable value 可变现净值 hb`(d_=7F  
  109.storeroom 仓库 U1B5gjN  
  110.sale invoice 销售发票 a Z ^SK|E  
  111.price list 价目表 RoP z?,u  
  112.positive confirmation request 积极式询证函 9;kWuP>k4u  
  113.negative confirmation request 消极式询证函 !qT.D:!@zF  
  114.purchase requisition 请购单 !<@Zf4 m  
  115.receiving report 验收报告 g {wDI7"<q  
  116.gross margin 毛利 eo"6 \3z  
  117.manufacturing overhead 制造费用 ?$9C[Kw`  
  118.material requisition 领料单 Jo_h?{"L{  
  119.inventory-taking 存货盘点 P$\( Bd\76  
  120.bond certificate 债券 om|M=/^  
  121.stock certificate 股票 Wk`G+VR+  
  122.audit report 审计报告 P5kka LzG  
  123.entity 被审计单位 anHP5gD  
  124.addressee of the audit report 审计报告的收件人 UEt #;e  
  125.unqualified opinion 无保留意见 &!a[rvtZ+  
  126.qualified opinion 保留意见 %=%jy  
  127.disclaimer of opinion 无法表示意见 3%>"|Ye}A  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   H;%a1  
  A (2)absorbed overhead 已吸收制造费用 a'rN&*P  
  A (3)absorption costing 吸收成本计算 Ggsfr;m\`  
  A (4)account 账户,报表   &$|k<{j[<f  
  A (5)accounting postulate 会计假设   s9zdg"c'  
  A (6)accounting series release 会计公告文件   UPA))Iv>  
  A (7)accounting valuation 会计计价   0(h *< g:  
  A (8)account sale 承销清单 0 ; M+8  
  A (9)accountability concept 经营责任概念   Kmk<  
  A (10)accountancy 会计职业   Fn yA;,*  
  A (11)accountant 会计师   rU%\ 8T0f  
  A (12)accounting 会计    jI[:`  
  A (13)agency cost 代理成本   W_ng B[  
  A (14)accounting bases 会计基础   JstX# z  
  A (15)accounting manual 会计手册   wqK>=Ri_  
  A (16)accounting period 会计期间   [_#9PH33  
  A (17)accounting policies 会计方针   M8Q-x-7  
  A (18)accounting rate of return 会计报酬率   Atzp\oO  
  A (19)accounting reference date 会计参照日   UXnd~DA  
  A (20)accounting reference period 会计参照期间   <$K%u?  
  A (21)accrual concept 应计概念   =AUR]&_B  
  A (22)accrual expenses 应计费用   #92 :h6  
  A (23)acid test ration 速动比率(酸性测试比率)   <G/O!02  
  A (24)acquisition 购置   1)X%n)2pr  
  A (25)acquisition accounting 收购会计   A!x_R {,yH  
  A (26)activity based accounting 作业基础成本计算   %DbL|;z1  
  A (27)adjusting events 调整事项   >x eKO 2o  
  A (28)administrative expenses 行政管理费   L Lm{:T7  
  A (29)advice note 发货通知   |JtdCP{  
  A (30)amortization 摊销   8yF15['  
  A (31)analytical review 分析性检查   b Bb$0HOF  
  A (32)annual equivalent cost 年度等量成本法   ,yNPD}@v>  
  A (33)annual report and accounts 年度报告和报表   {|O8)bW'  
  A (34)appraisal cost 检验成本   =(3Qbb1i  
  A (35)appropriation account 盈余分配账户   #db8ur3?  
  A (36)articles of association 公司章程细则   }[SWt3qV1  
  A (37)assets 资产   o5-oQ_ j  
  A (38)assets cover 资产保障   Ky[/7S5E  
  A (39)asset value per share 每股资产价值   =;9Wh!{  
  A (40)associated company 联营公司   g~S>_~WL  
  A (41)attainable standard 可达标准   C7[_#1Oz  
K, WNM S  
 A (42)attributable profit 可归属利润   |[)t4A"}  
  A (43)audit 审计   m>yk4@a  
  A (44)audit report 审计报告   )0 .gW  
  A (45)auditing standards 审计准则   MMN2X xS  
  A (46)authorized share capital 额定股本   @(,k%84z  
  A (47)available hours 可用小时   hCD0Zel  
  A (48)avoidable costs 可避免成本 |K YONQ  
  B (49)back-to-back loan 易币贷款   snK$? 9vh  
  B (50)backflush accounting 倒退成本计算   *RD9 gIze  
  B (51)bad debts 坏帐   [-x~Q[  
  B (52)bad debts ratio 坏帐比率   s7A{<>:  
  B (53)bank charges 银行手续费   ce0TQ  
  B (54)bank overdraft 银行透支   |<96H8  
  B (55)bank reconciliation 银行存款调节表   ;XMbjWc  
  B (56)bank statement 银行对账单   MMqkNe  
  B (57)bankruptcy 破产    Xai ,  
  B (58)basis of apportionment 分摊基础   cZuZfMDM  
  B (59)batch 批量   !h4S`2oZ/  
  B (60)batch costing 分批成本计算   @F]6[  
  B (61)beta factor B(市场)风险因素   ;cH|9m:Y  
  B (62)bill 账单   $W<H[k&(B  
  B (63)bill of exchange 汇票   [rC-3sGar  
  B (64)bill of landing 提单   Ek~Qp9B  
  B (65)bill of materials 用料预计单   )l[<3< @s  
  B (66)bill payable 应付票据   @Y 1iEL%\y  
  B (67)bill receivable 应收票据   <*3{Twa1T  
  B (68)bin card 存货记录卡   B.-5$4*s  
  B (69)bonus 红利   :DXk Ab2  
  B (70)book-keeping 薄记   /J]Yj,  
  B (71)Boston classification 波士顿分类   #o SQWC=T  
  B (72)breakeven chart 保本图   G"T)+! 6t  
  B (73)breakeven point 保本点   .h ~M&d!  
  B (74)breaking-down time 复位时间   hZ Gr/5f  
  B (75)budget 预算   2f9~:.NgF  
  B (76)budget center 预算中心   8  k9(iS  
  B (77)budget cost allowance 预算成本折让   IAf,TKfe  
  B (78)budget manual 预算手册   &?IOrHSv!  
  B (79)budget period 预算期间   {mY<R`Ee  
  B (80)budgetary control 预算控制   4(o: #9I  
  B (81)budgeted capacity 预算生产能力   iJv4%|9  
  B (82)burden 制造费用   =u QCm#  
  B (83)business center 经营中心   w|pk1~c(_  
  B (84)business entity 营业个体   D|/Azy.[  
  B (85)business unit 经营单位   X AR~d6iZ  
 B (86)buy-out management 管理性购买产权   ck>|p09q'9  
  B (87)by-product 副产品 */sVuD^b`  
  C (88)called-up share capital 催缴股本    LKieOgX  
  C (89)capacity 生产能力   dE!{=u(!i  
  C (90)capacity ratios 生产能力比率   RXh0hD  
  C (91)capital 资本   ~ nNsq(4  
  C (92)capital assets pricing model资本资产计价模式   pN6!IxN$  
  C (93)capital commitment 承诺资本   /tM<ois*  
  C (94)capital employed 已运用的资本   v|t_kNX;v*  
  C (95)capital expenditure 资本支出   QMea2q|3$  
  C (96)capital expenditureauthorization 资本支出核准   g6o-/A!Q3  
  C (97)capital expenditure control 资本支出控制   )_"Cz".|9  
  C (98)capital expenditure proposal资本支出申请   s Z(LT'}  
  C (99)capital funding planning 资本基金筹集计划   JM!rop^  
  C (100)capital gain 资本收益   W Y_}D!O  
  C (101)capital investment appraisal资本投资评估   4j|]=58  
  C (102)capital maintenance 资本保全   EKZ40z`  
  C (103)capital resource planning 资本资源计划   dRTtDH"%  
  C (104)capital surplus 资本盈余   D{'x7!5r  
  C (105)capital turnover 资本周转率   `~vqu69MF9  
  C (106)card 记录卡   Un@B D}@\  
  C (107)cash 现金    Z+`mla  
  C (108)cash account 现金账户   YNA %/  
  C (109)cash book 现金账薄   hV#+joT8i  
  C (110)cash cow 金牛产品   1v!Xx+}  
  C (111)cash flow 现金流量   } R!-*Wk  
  C (112)cash discounted 现金贴现   FKY|xG9  
  C (113)cash flow budget 现金流量预算   3GUO   
  C (114)cash flow statement 现金流量表   ]Cnj=\'  
  C (115)cash ledger 现金分类账   GQhzQM1HS  
  C (116)cash limit 现金限额   gm~Ka%O|F  
  C (117)CCA 现时成本会计   !31v@v:)  
  C (118)center 中心   lTW5> %  
  C (119)changeover time 变更时间   hu%rp{m^,  
  C (120)chartered entity 特许经济个体   a9 7A{7I&  
  C (121)cheque 支票   }C!N$8d,  
  C (122)cheque register 支票登记薄   ?&EPZqI  
  C (123)coin analysis 零钱分类   B;9X{"  
  C (124)classification 分类   @;2,TY>Di  
  C (125)clock card 工时卡   J7W]Str  
  C (126)code 代码   <\eHK[_*  
  C (127)commitment accounting 承诺确认会计   mG@xehH  
  C (128)common cost 共同成本   vS%o>"P  
  C (129)company limited byguarantee 有限担保责任公司   jjL(=n<J<"  
C (130)company limited shares 股份有限公司   EL$l . v  
  C (131)competitive position 竞争能力状况   )%Z<9k  
  C (132)concept 概念   T5?@'b8F6  
  C (133)conglomerate 跨行业企业   5 BR 9f3}  
  C (134)consistency concept 一致性概念   "& 'h\  
  C (135)consolidated accounts 合并报表   ))V)]+  
  C (136)consolidation accounting 合并会计   { %X /w'|  
  C (137)consortium 财团   hd1(q3 3  
  C (138)contingency plan 应急计划   <iVn !P  
  C (139)contingent liabilities 或有负债   0FD#9r  
  C (140)continuous operation 连续生产   bDVz+*bU}  
  C (141)contra 抵消   .P+om< ~B  
  C (142)contract cost 合同成本   NBZF IFO<  
  C (143)contract costing 合同成本计算   <gRv7 ?V[z  
  C (144)contribution 贡献毛益   LnP={s  
  C (145)contribution centre 贡献中心   q|BR-0yi  
  C (146)contribution chart 贡献图   .)~IoIW=  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8sjAr.iT.  
  C (148)contribution to salesration 贡献毛益对销售比率   ce-5XqzY@  
  C (149)control 控制   p&~8N#I#  
  C (150)control account 控制帐户   5D 9I;L{  
  C (151)control limits 控制限度   nylrF"'e  
  C (152)controllability concept 可控制概念   DjUif "v  
  C (153)controllable cost 可控制成本   {^zieP!  
  C (154)conversion cost 加工成本   H"lq!C`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Lpd q^X  
  C (156)corporate appraisal 公司评估   U86bn(9K  
  C (157)corporate planning 公司计划   |pxM8g1w  
  C (158)corporate social reporting 公司社会报告   },G6IuH%  
  C (159)corporation 股份公司   F33&A<(,  
  C (160)cost 成本   %K [_;8  
  C (161)cost account 成本帐户   7.7P>U  
  C (162)cost accounting 成本会计   3p`*'j2R  
  C (163)cost accounting manual 成本手册   uLXMEx<^  
  C (164)cost accounts calendar 成本报表的日历时间   hAq7v']m  
  C (165)cost adjustment 成本调整   &6 .r=,BO  
  C (166)cost allocation 成本分配   s<,[xkMB  
  C (167)cost apportionment 成本分摊   OhMnG@@  
  C (168)cost attribution 成本归属   gE2k]`[j]  
  C (169)cost audit 成本审计   6S7 =+>  
  C (170)cost behaviour 成本性态   S_?{ <{  
  C (171)cost benefit analysis 成本效益分析   3 >;zk#b2  
  C (172)cost center 成本中心   a oj6/  
  C (173)cost driver 成本动因
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