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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 Bf21u 9  
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  1.audit   审计 P&>!B,f  
  2.attestation   鉴证 -ho%9LW%|  
  3.credibility   可信赖程度 R&-Vm3mc3  
  4.audit of financial statements 财务报表审计 }&*wJ]j`L  
  5.agreed-upon procedures 执行商定程序 Lhts4D/V7  
  6.high levels of assurance 高水平保证 @QN(ouqQ  
  7.compilation 编制 <M y+!3\A  
  8.reliability 可靠性 )Ja&Y  
  9.relevance 相关性 +HXR ))X  
  10.professional skepticism 职业谨慎 d3[O!4<T  
  11.objectivity 客观性 F3?PlH:Y  
  12. professional competence 专业胜任能力 H @'f=Y*D  
  13.Senior/CPA-in-charge 项目经理 !y$:}W?_  
  14.audit engagement letter 业务约定书 *=2sXH1j  
  15.recurring audit 连续审计 M+L8~BD@  
  16.the client 委托人 zao=}j?  
  17.change CPA 更换注册会计 8PB 8h  
  18.the existing CPA 现任注册会计师 ~pC\"LU`  
  19.the successor CPA 后任注册会计师 N|rB~  
  20.the preceding CPA前任注册会计师 9cnLf#  
  21.issue the audit report 出具审计报告 NT0im%  
  22.expert 专家 nI es}n:  
  23.the board of directors 董事会 joRrsxFU  
  24.knowledge of the entity‘ s business 了解被审计单位情况 n^t!+  
  25.assess material misstatement risks评估重大错报风险 Q,m&XpZ  
  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 lz [s  
  27.a general knowledge of —— 初步了解―――的情况 ${F4x"x  
  28.a more knowledge of—— 进一步了解的情况 (a9>gLI0  
  29.the prior year‘s working papers 以前年度工作底稿 6Mj (B*c  
  30.minutes of meeting 会议纪要 \C}_l+nY  
  31.business risks 经营风险 lVYrP|#  
  32.appropriateness 适当性 d7]~t |  
  33.accounting estimate 会计估计 WAUgbImc{  
  34.management representations 管理层声明 3FgTM(  
  35.going concern assumption 持续经营假设 T&q0TBT  
  36.audit plan 审计计划 -z~;f<+I`  
  37.significant audit areas 重点审计领域 BY5ODc$  
  38.error 错误 Ncr*F^J4  
  39.fraud舞弊 1EemVZdY  
  40.modified or additional procedures 修改或追加审计程序 PC<[ $~  
  41.misappropriation of assets 侵占资产 I^l\<1"]  
  42.transactions without substance 虚假交易 V#,jUH|  
  43.unusual pressures 异常压力 T!%J x.^  
  44.the suspected noncompliance 涉嫌存在违法行为 8W2oGL6  
  45.materialiy 重要性 t) l  
  46.exceed the materiality level 超过重要性水平 61~7 L^882  
  47.approach the materiality level 接近重要性水平 *~\R0ddz  
  48.an acceptably low level 可接受水平 Fl}{"eCF8  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 _'0C70  
  50.misstatements or omissions 错报或漏报 =v{Vl5&>?  
  51.aggregate 总计 VK>Cf>  
  52.subsequent events 期后事项 [vTk*#Cl4  
  53.adjust the financial statements 调整财务报表 UbEK2&q/8  
  54.perform additional audit procedures 实施追加的审计程序 9SQc ChG~j  
  55.audit risk 审计风险 g2%fla7r  
  56.detection risk 检查风险 5L y Wg2  
  57.inappropriate audit opinion 不适当的审计意见 GWa:C\YK  
  58.material misstatement 重大的错报 <<Q}|$Wu  
  59.tolerable misstatement 可容忍错报 Fnc MIzp  
  60.the acceptable level of detection risk 可接受的检查风险 z=6zc-$y 9  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ".7\>8A#a  
  62.simall business 小规模企业 )>(ZX9diV  
  63.accounting system 会计系统 +A-z>T(  
  64.test of control 控制测试 `LOW)|6r`  
  65.walk-through test 穿行测试 @h,3"2W{Ev  
  66.communication 沟通 uZml.#@4  
  67.flow chart 流程图 Y[rRz6.*(  
  68.reperformance of internal control 重新执行 e X{#F gFc  
  69.audit evidence 审计证据 Ih<.2  
  70.substantive procedures 实质性程序 Q*ixg$>  
  71.assertions 认定 rK[;wD<  
  72.esistence 存在 ?Q~o<%U7  
  73.occurrence 发生 Dnp><%  
  74.completeness 完整性 n.7-$1  
  75.rights and obligations 权利和义务 yHf:/8Z  
  76.valuation and allocation 计价和分摊 /liZ|K3A  
  77.cutoff 截止 uE,g|51H/  
  78.accuracy 准确性 2GxkOch  
  79.classification 分类 dwqR,|  
  80.inspection 检查 =`EC M7  
  81.supervision of counting 监盘 \YPv pUg  
  82.observation 观察 9/JB n  
  83.confirmation 函证 uQYenCNXS  
  84.computation 计算 !LJ4 S  
  85.analytical procedures 分析程序 s8  5l  
  86.vouch 核对 im@QJ :  
  87.trace 追查 0{(5J,/BF  
  88.audit sampling 审计抽样 "i,ZG$S#E  
  89.error 误差 _t>[gB,  
  90.expected error 预期误差 %J8uVD.2  
  91.population 总体 J^-a@' `+  
  92.sampling risk 抽样风险 %.WW-S3  
  93.non- sampling risk 非抽样风险 )%09j0y>l"  
  94.sampling unit 抽样单位 #A&49a3^1  
  95.statistical sampling 统计抽样 C@WdPjxj  
  96.tolerable error 可容忍误差 9y*2AaxW  
  97.the risk of under reliance 信赖不足风险 "j8`)XXa(  
  98.the risk of over reliance 信赖过度风险 @77+K:9I 7  
  99.the risk of incorrect rejection 误拒风险 Z~] G+(  
  100. the risk of incorrect acceptance 误受风险 U%n>(!d  
  101.working trial balance 试算平衡表 <+Gf!0i  
  102.index and cross-referencing 索引和交叉索引 iGN6'm`  
  103.cash receipt 现金收入 ue*o>iohB  
  104.cash disbursement 现金支出 ^p~QHS/  
  105.bank statement 银行对账单 6^)eW+  
  106.bank reconciliation 银行存款余额调节表 mN Ox e  
  107.balance sheet date 资产负债表日 ^Rh}[  
  108.net realizable value 可变现净值 4BZ7R,m#.  
  109.storeroom 仓库 )jjL'  
  110.sale invoice 销售发票 TN/y4(j  
  111.price list 价目表 bwI"V&*  
  112.positive confirmation request 积极式询证函 mFmx Ev  
  113.negative confirmation request 消极式询证函 0),fY(D2T  
  114.purchase requisition 请购单 *i {e$Zv'  
  115.receiving report 验收报告 Xp9] 9H.  
  116.gross margin 毛利 [Z^26/5a  
  117.manufacturing overhead 制造费用 ?)H:.]7-x  
  118.material requisition 领料单 &F8*>F^7  
  119.inventory-taking 存货盘点 Q <ulh s  
  120.bond certificate 债券 K >Q 6  
  121.stock certificate 股票 ]&s@5<S[  
  122.audit report 审计报告 rv c%[HfW;  
  123.entity 被审计单位 VRTJKi  
  124.addressee of the audit report 审计报告的收件人 WmkCV+thA  
  125.unqualified opinion 无保留意见 1p8pH$j'  
  126.qualified opinion 保留意见 S`Z[MNY  
  127.disclaimer of opinion 无法表示意见 kN6 jX  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   B` YD>oCN  
  A (2)absorbed overhead 已吸收制造费用 yxi&80$  
  A (3)absorption costing 吸收成本计算 `I8ep=V Z  
  A (4)account 账户,报表   AH? [K,3  
  A (5)accounting postulate 会计假设   9&{z?*  
  A (6)accounting series release 会计公告文件   'e_e*.z3  
  A (7)accounting valuation 会计计价   UW1i%u k  
  A (8)account sale 承销清单 Wt.['`c<  
  A (9)accountability concept 经营责任概念   bB)$=7\  
  A (10)accountancy 会计职业   <"8F=3:uk  
  A (11)accountant 会计师   [hV}$0#E[O  
  A (12)accounting 会计   }a;H2&bu  
  A (13)agency cost 代理成本   <fE ^S  
  A (14)accounting bases 会计基础   eVd:C8q  
  A (15)accounting manual 会计手册   4I9Yr  
  A (16)accounting period 会计期间   z4(`>z2a  
  A (17)accounting policies 会计方针   ilyF1=bp  
  A (18)accounting rate of return 会计报酬率   G'`^U}9V\  
  A (19)accounting reference date 会计参照日   7yjun|Lt}X  
  A (20)accounting reference period 会计参照期间   YP[8d,  
  A (21)accrual concept 应计概念   3Kc9*]D  
  A (22)accrual expenses 应计费用   ]L2b|a3  
  A (23)acid test ration 速动比率(酸性测试比率)   ^Vi{ ._r  
  A (24)acquisition 购置   %{rPA3Xoy  
  A (25)acquisition accounting 收购会计   hhz#I A6,  
  A (26)activity based accounting 作业基础成本计算   hAs ReZ?  
  A (27)adjusting events 调整事项   /N#=Tol  
  A (28)administrative expenses 行政管理费   wR,}#m,   
  A (29)advice note 发货通知   dc0& */`:  
  A (30)amortization 摊销   ^j@+!A_.Q  
  A (31)analytical review 分析性检查   abv*X 1  
  A (32)annual equivalent cost 年度等量成本法   Z>l|R C  
  A (33)annual report and accounts 年度报告和报表   LG :d  
  A (34)appraisal cost 检验成本   |bhv7(_  
  A (35)appropriation account 盈余分配账户   {|<yZ,,p  
  A (36)articles of association 公司章程细则   KyQTrl.qdl  
  A (37)assets 资产   i6$HwRZm#  
  A (38)assets cover 资产保障   EdTL]Xk  
  A (39)asset value per share 每股资产价值   B_D0yhh  
  A (40)associated company 联营公司   UFLx'VX d  
  A (41)attainable standard 可达标准   oW(EV4J"  
/ !y~Q|<|=  
 A (42)attributable profit 可归属利润   hk$I-  
  A (43)audit 审计   a:OMI  
  A (44)audit report 审计报告   `,]_r 4~ ~  
  A (45)auditing standards 审计准则   (5CgC <  
  A (46)authorized share capital 额定股本   n 83Dt*O  
  A (47)available hours 可用小时   +o'xyR'(  
  A (48)avoidable costs 可避免成本 6Q J.=.>b  
  B (49)back-to-back loan 易币贷款   =qbN?a/?2  
  B (50)backflush accounting 倒退成本计算   >&ZlC E  
  B (51)bad debts 坏帐   [qxU \OSC  
  B (52)bad debts ratio 坏帐比率   ;<mcvm  
  B (53)bank charges 银行手续费   q[+ h ~)  
  B (54)bank overdraft 银行透支   _CTg")0o  
  B (55)bank reconciliation 银行存款调节表   c`&g.s@N\  
  B (56)bank statement 银行对账单   /n6ZN4  
  B (57)bankruptcy 破产   H:OpS-b  
  B (58)basis of apportionment 分摊基础   C<(qk_  
  B (59)batch 批量   {p$@)b  
  B (60)batch costing 分批成本计算   *&\6x}.I4  
  B (61)beta factor B(市场)风险因素   }p-/R'  
  B (62)bill 账单   ?6>*mdpl  
  B (63)bill of exchange 汇票   *B \ @L  
  B (64)bill of landing 提单   3,`M\#z%K  
  B (65)bill of materials 用料预计单   gs7_Q  
  B (66)bill payable 应付票据   j8 `7)^  
  B (67)bill receivable 应收票据   CrSBN~  
  B (68)bin card 存货记录卡   Kv9FqrDj  
  B (69)bonus 红利   dA E85  
  B (70)book-keeping 薄记   /9,'.  
  B (71)Boston classification 波士顿分类   w\UAKN60  
  B (72)breakeven chart 保本图   .t8hTlV?<B  
  B (73)breakeven point 保本点   Q`NdsS2  
  B (74)breaking-down time 复位时间   cN FHbMd  
  B (75)budget 预算   mXS"nd30bD  
  B (76)budget center 预算中心   Qa\,)<'D:  
  B (77)budget cost allowance 预算成本折让    (:o:_U  
  B (78)budget manual 预算手册   (+0(A777M  
  B (79)budget period 预算期间   /d">}%Jn  
  B (80)budgetary control 预算控制   *DXX*9 0  
  B (81)budgeted capacity 预算生产能力   BTYYp1  
  B (82)burden 制造费用   >,tJq %  
  B (83)business center 经营中心   <}h <By)  
  B (84)business entity 营业个体   M2RkrW#  
  B (85)business unit 经营单位   T8)X?>CIW  
 B (86)buy-out management 管理性购买产权   mdQe)>  
  B (87)by-product 副产品 a7uL {*ZR  
  C (88)called-up share capital 催缴股本   n%G[Y^^ ,  
  C (89)capacity 生产能力   'h 7x@[|  
  C (90)capacity ratios 生产能力比率   :-lq Yd5^  
  C (91)capital 资本   n*' :,m  
  C (92)capital assets pricing model资本资产计价模式   &j ; 91wEn  
  C (93)capital commitment 承诺资本   _L` uC jA  
  C (94)capital employed 已运用的资本   <#;5)!gr{  
  C (95)capital expenditure 资本支出   g kV`ZT9  
  C (96)capital expenditureauthorization 资本支出核准   N` $F>E,T%  
  C (97)capital expenditure control 资本支出控制   Hmk xE  
  C (98)capital expenditure proposal资本支出申请   E2t& @t%W  
  C (99)capital funding planning 资本基金筹集计划   |(TEG.<g  
  C (100)capital gain 资本收益   wq,&0P-v  
  C (101)capital investment appraisal资本投资评估   Y<kz+d,C  
  C (102)capital maintenance 资本保全   :?LNP3}  
  C (103)capital resource planning 资本资源计划   98 | v.d  
  C (104)capital surplus 资本盈余   _?y3 &4N)  
  C (105)capital turnover 资本周转率   6v]`s  
  C (106)card 记录卡   KaS*LDzw  
  C (107)cash 现金   Q4*{+$A  
  C (108)cash account 现金账户   KKb7dZbt<  
  C (109)cash book 现金账薄   PFx.uqp  
  C (110)cash cow 金牛产品   EYZ&%.Sy5  
  C (111)cash flow 现金流量   ?u;m ],w!  
  C (112)cash discounted 现金贴现   wtfH3v  
  C (113)cash flow budget 现金流量预算   9z{g3m70@  
  C (114)cash flow statement 现金流量表   Gd`7Tf) '  
  C (115)cash ledger 现金分类账   SK& 1l`3  
  C (116)cash limit 现金限额   5Ma."?rW   
  C (117)CCA 现时成本会计   }EHL }Q  
  C (118)center 中心   lq]8zm<\)]  
  C (119)changeover time 变更时间   __s'/ 6u  
  C (120)chartered entity 特许经济个体   'vu]b#l3  
  C (121)cheque 支票   =./PY10'  
  C (122)cheque register 支票登记薄   w8j pOvj  
  C (123)coin analysis 零钱分类   TuPD5-wB&  
  C (124)classification 分类   K>LS8,8V  
  C (125)clock card 工时卡   k h*WpX  
  C (126)code 代码   1Z;cb0:  
  C (127)commitment accounting 承诺确认会计   Vr"'O6  
  C (128)common cost 共同成本   ~Ym*QSD  
  C (129)company limited byguarantee 有限担保责任公司   {Y=k`t,  
C (130)company limited shares 股份有限公司   VAjl?\}6  
  C (131)competitive position 竞争能力状况   6/Yo0D>M$  
  C (132)concept 概念   PX0N7L  
  C (133)conglomerate 跨行业企业   8.^`~ta  
  C (134)consistency concept 一致性概念   @jjxgd'%&  
  C (135)consolidated accounts 合并报表   6vxRam6[??  
  C (136)consolidation accounting 合并会计   " W{rS4L  
  C (137)consortium 财团   \6.dGKK  
  C (138)contingency plan 应急计划   [`E_/95  
  C (139)contingent liabilities 或有负债   xh CQ Rw  
  C (140)continuous operation 连续生产   d(d3@b4Ta  
  C (141)contra 抵消   uHbbPtk  
  C (142)contract cost 合同成本   J#4pA{01w  
  C (143)contract costing 合同成本计算   \fSruhD  
  C (144)contribution 贡献毛益   fk6=;{  
  C (145)contribution centre 贡献中心   /X0<2&v  
  C (146)contribution chart 贡献图   1:M'|uc  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   K4E2W9h  
  C (148)contribution to salesration 贡献毛益对销售比率   fhR u-  
  C (149)control 控制   }?Pa(0=U  
  C (150)control account 控制帐户   @MFEBc}  
  C (151)control limits 控制限度   #nft{AN  
  C (152)controllability concept 可控制概念   59:kL<;S-  
  C (153)controllable cost 可控制成本   7@ y}J5,  
  C (154)conversion cost 加工成本   a #s Nd  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $AvaOI.l  
  C (156)corporate appraisal 公司评估   6Fk[wH 7  
  C (157)corporate planning 公司计划   `('Up?  
  C (158)corporate social reporting 公司社会报告   EV* |\ te  
  C (159)corporation 股份公司   X}h}3+V  
  C (160)cost 成本   ;}KJ[5i-V  
  C (161)cost account 成本帐户   n!~QC  
  C (162)cost accounting 成本会计   k\/es1jOEh  
  C (163)cost accounting manual 成本手册   |a /cw"  
  C (164)cost accounts calendar 成本报表的日历时间    ;0$qT$,  
  C (165)cost adjustment 成本调整   1|G5 W:  
  C (166)cost allocation 成本分配   qPUACuF'  
  C (167)cost apportionment 成本分摊   ~R=p[h)  
  C (168)cost attribution 成本归属   @n9iOf~<  
  C (169)cost audit 成本审计   Bd;EI)JT  
  C (170)cost behaviour 成本性态   B VH)!]m0  
  C (171)cost benefit analysis 成本效益分析   ^ yF Wvfh4  
  C (172)cost center 成本中心   >Rdi]:]Bv  
  C (173)cost driver 成本动因
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