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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 2y"L&3W  
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  1.audit   审计 A!$;pwn0  
  2.attestation   鉴证 &gLXS1O  
  3.credibility   可信赖程度 "F[e~S#V*  
  4.audit of financial statements 财务报表审计 awU! 3)B  
  5.agreed-upon procedures 执行商定程序 g+j\wvx0  
  6.high levels of assurance 高水平保证 BT^Im=A  
  7.compilation 编制 Kj7 ?_o{  
  8.reliability 可靠性 <` V_H~Z  
  9.relevance 相关性 o[aP+O Md  
  10.professional skepticism 职业谨慎 $6l^::U  
  11.objectivity 客观性 %zKTrsMZ  
  12. professional competence 专业胜任能力 :Z[|B(U  
  13.Senior/CPA-in-charge 项目经理 Dz3~cuVb  
  14.audit engagement letter 业务约定书 qV#,]mX  
  15.recurring audit 连续审计 iBPIj;,  
  16.the client 委托人 ,Mr_F^|  
  17.change CPA 更换注册会计 Z!+n/ D-1  
  18.the existing CPA 现任注册会计师 3^Q;On|  
  19.the successor CPA 后任注册会计师 jX7;hQ+P  
  20.the preceding CPA前任注册会计师 wzj :PS  
  21.issue the audit report 出具审计报告 L9]y~[R:  
  22.expert 专家 5oe{i/#di  
  23.the board of directors 董事会 m0i,Zw{eM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *DgRF/S  
  25.assess material misstatement risks评估重大错报风险 n v ?u  
  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 hg7_ZjO  
  27.a general knowledge of —— 初步了解―――的情况 /pC60y}O0  
  28.a more knowledge of—— 进一步了解的情况 Yc:>Yzj(z  
  29.the prior year‘s working papers 以前年度工作底稿 b:PzqMh{G  
  30.minutes of meeting 会议纪要 .wO-2h{Q  
  31.business risks 经营风险 84lT# ^q  
  32.appropriateness 适当性 _ G$21=  
  33.accounting estimate 会计估计 yR% l[/ X  
  34.management representations 管理层声明 k?}y@$[)  
  35.going concern assumption 持续经营假设 {(IHHA>  
  36.audit plan 审计计划 %0zp`'3Y  
  37.significant audit areas 重点审计领域 7/HX!y{WP  
  38.error 错误 ?BX}0RWMh7  
  39.fraud舞弊 @x^/X8c(p  
  40.modified or additional procedures 修改或追加审计程序 ~#dfZa&   
  41.misappropriation of assets 侵占资产 qL?$u07<9'  
  42.transactions without substance 虚假交易 A6 I^`0/  
  43.unusual pressures 异常压力 z.!u<hy(  
  44.the suspected noncompliance 涉嫌存在违法行为 J'%W_?wZ  
  45.materialiy 重要性 G '%ZPh89  
  46.exceed the materiality level 超过重要性水平 X"V)oC  
  47.approach the materiality level 接近重要性水平 l>T]Y  
  48.an acceptably low level 可接受水平 -;O"Y?ME  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "H9q%S,FH  
  50.misstatements or omissions 错报或漏报 3T /_#=9TV  
  51.aggregate 总计 dbg%n 0h  
  52.subsequent events 期后事项 IC6'>2'=T  
  53.adjust the financial statements 调整财务报表 (~NR."s;  
  54.perform additional audit procedures 实施追加的审计程序 (+nnX7V?I  
  55.audit risk 审计风险 w0O(>  
  56.detection risk 检查风险 F;MACu;x  
  57.inappropriate audit opinion 不适当的审计意见 ub2B!6f a  
  58.material misstatement 重大的错报 !iL6/  
  59.tolerable misstatement 可容忍错报 DFb hy  
  60.the acceptable level of detection risk 可接受的检查风险 B@ >t$jK  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 N>iNz[a q  
  62.simall business 小规模企业 ~uG/F?= Q:  
  63.accounting system 会计系统 F9>"1  
  64.test of control 控制测试 ~ %Ij5PD  
  65.walk-through test 穿行测试 zhe~kI  
  66.communication 沟通 ey$H2zmo  
  67.flow chart 流程图 l>6p')F!  
  68.reperformance of internal control 重新执行 E_0i9  
  69.audit evidence 审计证据 R1Fcd@DWD  
  70.substantive procedures 实质性程序 hGI5^!Cq  
  71.assertions 认定 Q]]M;(  
  72.esistence 存在 4WPco"xH!  
  73.occurrence 发生 W!|l_/L'   
  74.completeness 完整性 hb(H-`16  
  75.rights and obligations 权利和义务 <Wd_m?z  
  76.valuation and allocation 计价和分摊 od^o9(.W^  
  77.cutoff 截止 hbSKlb0d  
  78.accuracy 准确性 wauM|/KG  
  79.classification 分类 5'[yw:P-8  
  80.inspection 检查 7HJH9@8V  
  81.supervision of counting 监盘 s6DPb_,  
  82.observation 观察 x=N0H  
  83.confirmation 函证 '8LHX6FXK  
  84.computation 计算 ($!g= 7  
  85.analytical procedures 分析程序 %r@:7/  
  86.vouch 核对 4 g8t  
  87.trace 追查 Xif>ZL?aXb  
  88.audit sampling 审计抽样 lI3d _cU  
  89.error 误差 Y2|c;1~5$  
  90.expected error 预期误差 2gW+&5; 4  
  91.population 总体 !>WW(n07Ma  
  92.sampling risk 抽样风险 )h,}v()qc#  
  93.non- sampling risk 非抽样风险 !>fi3#Fi  
  94.sampling unit 抽样单位 aN';_tGvK  
  95.statistical sampling 统计抽样 N.vkM`Z  
  96.tolerable error 可容忍误差 wsj5;(f+  
  97.the risk of under reliance 信赖不足风险 Mn*5oH  
  98.the risk of over reliance 信赖过度风险 &-KQ m20n  
  99.the risk of incorrect rejection 误拒风险 a fB?js6  
  100. the risk of incorrect acceptance 误受风险 XcKyrh;i  
  101.working trial balance 试算平衡表 d 1 O+qS  
  102.index and cross-referencing 索引和交叉索引 6-\C?w A  
  103.cash receipt 现金收入 &D`$YUl@  
  104.cash disbursement 现金支出 } <q =Zq+  
  105.bank statement 银行对账单 JY9hD;`6y  
  106.bank reconciliation 银行存款余额调节表 sh%%U  
  107.balance sheet date 资产负债表日 #B__-"cRv  
  108.net realizable value 可变现净值 5 HN ,y  
  109.storeroom 仓库 f.RwV+lq  
  110.sale invoice 销售发票 0Hr)h{!F"  
  111.price list 价目表 qX]ej 2  
  112.positive confirmation request 积极式询证函 CYNpbv  
  113.negative confirmation request 消极式询证函 :Ek3]`q#  
  114.purchase requisition 请购单 ;_1 >nXh  
  115.receiving report 验收报告 !< ^`Sx/+  
  116.gross margin 毛利 $]b&3_O$N8  
  117.manufacturing overhead 制造费用 aT=V/Xh}d  
  118.material requisition 领料单 $I a-go2W  
  119.inventory-taking 存货盘点 d-"[-+)-  
  120.bond certificate 债券 P,n:u'Iwy  
  121.stock certificate 股票 S4%MnT6Uy  
  122.audit report 审计报告 BtP*R,>  
  123.entity 被审计单位 !Op18hP$  
  124.addressee of the audit report 审计报告的收件人 (z'!'?v;  
  125.unqualified opinion 无保留意见 .DcuJC=  
  126.qualified opinion 保留意见 5O"wPsl  
  127.disclaimer of opinion 无法表示意见 Mp^U)S+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ]GPUL>7  
  A (2)absorbed overhead 已吸收制造费用 :w4I+* ]  
  A (3)absorption costing 吸收成本计算 JmVha!<qk  
  A (4)account 账户,报表   |Vc:o_n7  
  A (5)accounting postulate 会计假设   >V3pYRA   
  A (6)accounting series release 会计公告文件   I[I]C9D  
  A (7)accounting valuation 会计计价   d?(eL(W  
  A (8)account sale 承销清单 ?[q.1O  
  A (9)accountability concept 经营责任概念   ^i~'aq  
  A (10)accountancy 会计职业   %suXp,j  
  A (11)accountant 会计师   Y&DC5T]  
  A (12)accounting 会计   .:jfNp~jt  
  A (13)agency cost 代理成本   jz$83TB-  
  A (14)accounting bases 会计基础   kx3]A"]>'  
  A (15)accounting manual 会计手册   q,eXH8 x  
  A (16)accounting period 会计期间   "zN]gz=OV>  
  A (17)accounting policies 会计方针   h2edA#bub  
  A (18)accounting rate of return 会计报酬率   veGRwir  
  A (19)accounting reference date 会计参照日   ZBfB4<M9xS  
  A (20)accounting reference period 会计参照期间   5P <  F  
  A (21)accrual concept 应计概念   ,h$j%->U  
  A (22)accrual expenses 应计费用   pn2_ {8.  
  A (23)acid test ration 速动比率(酸性测试比率)   -%)8=  
  A (24)acquisition 购置   ?28aEX_w  
  A (25)acquisition accounting 收购会计   c95{Xy  
  A (26)activity based accounting 作业基础成本计算   :n<<hR0d  
  A (27)adjusting events 调整事项   8fs::}0  
  A (28)administrative expenses 行政管理费   GGchNt  
  A (29)advice note 发货通知   6995r%  
  A (30)amortization 摊销   REwZ41   
  A (31)analytical review 分析性检查   SwPc<Z?P  
  A (32)annual equivalent cost 年度等量成本法   ^!>o5Y)  
  A (33)annual report and accounts 年度报告和报表   kP}91kja  
  A (34)appraisal cost 检验成本   zbL6TP@=  
  A (35)appropriation account 盈余分配账户   )|@UY(VZ^  
  A (36)articles of association 公司章程细则   ceqYyVy  
  A (37)assets 资产   % z:;t  
  A (38)assets cover 资产保障   2*1s(Jro  
  A (39)asset value per share 每股资产价值   e#$ZOK)`  
  A (40)associated company 联营公司   /h'b,iYVV  
  A (41)attainable standard 可达标准   g:nU&-x#R  
0UT2sM$  
 A (42)attributable profit 可归属利润   6?c(ueiL[  
  A (43)audit 审计   Zcn,_b7  
  A (44)audit report 审计报告   ,*@6NK,.  
  A (45)auditing standards 审计准则   ~8G<Nw4*\  
  A (46)authorized share capital 额定股本   B ]YY[i  
  A (47)available hours 可用小时   +Ss|4O}'  
  A (48)avoidable costs 可避免成本 29=L7  
  B (49)back-to-back loan 易币贷款   1JoRP~mMxa  
  B (50)backflush accounting 倒退成本计算   @rVBL<!o,  
  B (51)bad debts 坏帐   # wZ:E,R  
  B (52)bad debts ratio 坏帐比率   ]gQ4qu5  
  B (53)bank charges 银行手续费   Q!VPk~~(  
  B (54)bank overdraft 银行透支   yegTKoY  
  B (55)bank reconciliation 银行存款调节表   (_ElM >  
  B (56)bank statement 银行对账单   KwiTnP!Dca  
  B (57)bankruptcy 破产   >_$DKY>$`  
  B (58)basis of apportionment 分摊基础   RT)*H>|  
  B (59)batch 批量   Y@Kp'+t(!  
  B (60)batch costing 分批成本计算   bu#}`/\_  
  B (61)beta factor B(市场)风险因素   Gm.n@U p  
  B (62)bill 账单   8?r ,ylUj  
  B (63)bill of exchange 汇票   'L2M  W  
  B (64)bill of landing 提单   3J{`]v5`  
  B (65)bill of materials 用料预计单   XK>/i}y  
  B (66)bill payable 应付票据   mSzBNvc i  
  B (67)bill receivable 应收票据   -)tu$W*  
  B (68)bin card 存货记录卡   U/oncC5  
  B (69)bonus 红利   rs R0V+(W  
  B (70)book-keeping 薄记   dSb|hA}@  
  B (71)Boston classification 波士顿分类   ZAPT5  
  B (72)breakeven chart 保本图   v&B*InR?+  
  B (73)breakeven point 保本点   *_z5Pa`A  
  B (74)breaking-down time 复位时间   y$At$i>u  
  B (75)budget 预算   B{Sz C=4f}  
  B (76)budget center 预算中心   TK;*:K8oe  
  B (77)budget cost allowance 预算成本折让   8uX1('+T*  
  B (78)budget manual 预算手册   \gL H_$}  
  B (79)budget period 预算期间   g(Jzu'  
  B (80)budgetary control 预算控制   u9FXZK7  
  B (81)budgeted capacity 预算生产能力    wNW9xmS  
  B (82)burden 制造费用   i(JBBE"  
  B (83)business center 经营中心   Y$ ;C@I  
  B (84)business entity 营业个体   vb}; _/ #?  
  B (85)business unit 经营单位   0*"auGuX  
 B (86)buy-out management 管理性购买产权   |.Bb Pfe8f  
  B (87)by-product 副产品 }06  
  C (88)called-up share capital 催缴股本   M ,8r{[2  
  C (89)capacity 生产能力   }xHoitOD  
  C (90)capacity ratios 生产能力比率   _{o=I?+]  
  C (91)capital 资本   31y=Ar""  
  C (92)capital assets pricing model资本资产计价模式   *Ri?mEv hF  
  C (93)capital commitment 承诺资本   /}Y>_8 7  
  C (94)capital employed 已运用的资本   W$0<a@  
  C (95)capital expenditure 资本支出   5o5y3ibQ  
  C (96)capital expenditureauthorization 资本支出核准   n}qHt0N  
  C (97)capital expenditure control 资本支出控制   2@o_7w98  
  C (98)capital expenditure proposal资本支出申请   tH<v1LEZN  
  C (99)capital funding planning 资本基金筹集计划   s,Cm}4L6  
  C (100)capital gain 资本收益   n~l )7_G  
  C (101)capital investment appraisal资本投资评估   $L.0$-je4  
  C (102)capital maintenance 资本保全   ](vsh gp2  
  C (103)capital resource planning 资本资源计划   a $g4 )0eS  
  C (104)capital surplus 资本盈余   m u(HNj  
  C (105)capital turnover 资本周转率   lC +p2OG^[  
  C (106)card 记录卡   su(y*187A  
  C (107)cash 现金   /b20!3  
  C (108)cash account 现金账户   h FP$MFab  
  C (109)cash book 现金账薄   x{C=rdp__  
  C (110)cash cow 金牛产品   bh?Vufd%)  
  C (111)cash flow 现金流量   [SgP1>M  
  C (112)cash discounted 现金贴现   ]?xF'3#  
  C (113)cash flow budget 现金流量预算   LKG],1n-  
  C (114)cash flow statement 现金流量表   #JGy2Hk$^  
  C (115)cash ledger 现金分类账   l0g#&V--  
  C (116)cash limit 现金限额   Wy,DA^\ef  
  C (117)CCA 现时成本会计   rB}UFS)  
  C (118)center 中心   !J[3U   
  C (119)changeover time 变更时间   BSG_),AH  
  C (120)chartered entity 特许经济个体   hZ.Sj~> 7`  
  C (121)cheque 支票   R)t"`'6|  
  C (122)cheque register 支票登记薄   rSB"0 W7  
  C (123)coin analysis 零钱分类   {SW104nb&#  
  C (124)classification 分类   J /'woc  
  C (125)clock card 工时卡   S)z jfJR  
  C (126)code 代码   fSl+;|K n  
  C (127)commitment accounting 承诺确认会计   nbw&+dcJ8  
  C (128)common cost 共同成本   yyrCO"eh  
  C (129)company limited byguarantee 有限担保责任公司   t/_w}  
C (130)company limited shares 股份有限公司   \CB{Ut+s  
  C (131)competitive position 竞争能力状况    ^DVr>u  
  C (132)concept 概念   s'ntf  
  C (133)conglomerate 跨行业企业   $ # @G!  
  C (134)consistency concept 一致性概念   BXaA#} ;e  
  C (135)consolidated accounts 合并报表   yEtS yb~GK  
  C (136)consolidation accounting 合并会计   JTpKF_Za<  
  C (137)consortium 财团   KSuP'.l  
  C (138)contingency plan 应急计划   tz&=v,_jc  
  C (139)contingent liabilities 或有负债   FJv=5L  
  C (140)continuous operation 连续生产   ,Vt7Kiu  
  C (141)contra 抵消   RM-| ?%  
  C (142)contract cost 合同成本   { LY$  
  C (143)contract costing 合同成本计算   ? 8S0  
  C (144)contribution 贡献毛益   oKz |hks[6  
  C (145)contribution centre 贡献中心   =XJ SE+ 7  
  C (146)contribution chart 贡献图   ?.IT!M}DR  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pQ*9)C   
  C (148)contribution to salesration 贡献毛益对销售比率   $uawQf+S  
  C (149)control 控制   tk<dp7y7  
  C (150)control account 控制帐户   KB7CO:  
  C (151)control limits 控制限度   7s,IT8ii  
  C (152)controllability concept 可控制概念   C!B2 .:ja  
  C (153)controllable cost 可控制成本   b'O>&V`  
  C (154)conversion cost 加工成本   .jZmQtc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <dD}4c+/t  
  C (156)corporate appraisal 公司评估   /lm;.7_J+  
  C (157)corporate planning 公司计划   R(=Lhz6R4  
  C (158)corporate social reporting 公司社会报告   v@LK3S/!3  
  C (159)corporation 股份公司   23qTmh  
  C (160)cost 成本   2JYyvJ>  
  C (161)cost account 成本帐户   D.j'n-yw  
  C (162)cost accounting 成本会计   g[44YrRD  
  C (163)cost accounting manual 成本手册   II)\rVP5  
  C (164)cost accounts calendar 成本报表的日历时间   -$?xR](f  
  C (165)cost adjustment 成本调整   U'UV=:/-  
  C (166)cost allocation 成本分配   ^T)HRT-k  
  C (167)cost apportionment 成本分摊   , 4jkTQ*@2  
  C (168)cost attribution 成本归属   CwTx7 ^qa  
  C (169)cost audit 成本审计   Q{UR3U'Q  
  C (170)cost behaviour 成本性态   -B9C2  
  C (171)cost benefit analysis 成本效益分析   /0d_{Y+9  
  C (172)cost center 成本中心   J8J~$DU\Gv  
  C (173)cost driver 成本动因
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