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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 I= &stsH  
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  1.audit   审计 !Ze5)g%H  
  2.attestation   鉴证 fP. 6HF_p_  
  3.credibility   可信赖程度 (Kv#m 3~  
  4.audit of financial statements 财务报表审计 h]TQn)X]  
  5.agreed-upon procedures 执行商定程序 <?@NRFTe  
  6.high levels of assurance 高水平保证 v+X)Qmzf~  
  7.compilation 编制 |b)Y#)C;  
  8.reliability 可靠性 ,.7*Hpa  
  9.relevance 相关性 EUxGAj$-  
  10.professional skepticism 职业谨慎 o:_Xv.HRZo  
  11.objectivity 客观性 XR;eY: 89  
  12. professional competence 专业胜任能力 apu4D Ay&8  
  13.Senior/CPA-in-charge 项目经理 ]VD|xm:kj  
  14.audit engagement letter 业务约定书 0DJ+I  
  15.recurring audit 连续审计 o<|P9#(U"  
  16.the client 委托人 ?]}8o}G  
  17.change CPA 更换注册会计 tQBR A/  
  18.the existing CPA 现任注册会计师 IkGfnXJ  
  19.the successor CPA 后任注册会计师 `nZ)>  
  20.the preceding CPA前任注册会计师 =Xqc]5[i  
  21.issue the audit report 出具审计报告 ;<(W% _  
  22.expert 专家 SgS~ {4Zx*  
  23.the board of directors 董事会 rl #p".4q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 l\@)y4 +  
  25.assess material misstatement risks评估重大错报风险 '7i Sp=  
  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 G{6;>8h  
  27.a general knowledge of —— 初步了解―――的情况 Uk6HQ Q  
  28.a more knowledge of—— 进一步了解的情况 ~4 `5tb  
  29.the prior year‘s working papers 以前年度工作底稿 id1s3b;  
  30.minutes of meeting 会议纪要 /!3@]xz*  
  31.business risks 经营风险 w.\&9]P3~  
  32.appropriateness 适当性 &FF"nE*  
  33.accounting estimate 会计估计 WjlZ6g2i  
  34.management representations 管理层声明 <y?r!l=Am  
  35.going concern assumption 持续经营假设 `0Oh_8"  
  36.audit plan 审计计划 yge,8i)c  
  37.significant audit areas 重点审计领域 U 15H2-`  
  38.error 错误 T-U}QM_e  
  39.fraud舞弊 Z )SY.iK.  
  40.modified or additional procedures 修改或追加审计程序 `#;e)1  
  41.misappropriation of assets 侵占资产 ~2gG(1%At9  
  42.transactions without substance 虚假交易 $7rq3y  
  43.unusual pressures 异常压力 -@0GcUE:r  
  44.the suspected noncompliance 涉嫌存在违法行为 *q-['"f  
  45.materialiy 重要性 HBu[gh;b  
  46.exceed the materiality level 超过重要性水平 7G/1VeVjB  
  47.approach the materiality level 接近重要性水平 [E/\#4b  
  48.an acceptably low level 可接受水平 '*"vkgN  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5 4L\Jx  
  50.misstatements or omissions 错报或漏报 Y7*U:I+N  
  51.aggregate 总计 v~@pMA$(h  
  52.subsequent events 期后事项 'qOREN  
  53.adjust the financial statements 调整财务报表 pUV/ Ul]  
  54.perform additional audit procedures 实施追加的审计程序 V0P>YQq9s  
  55.audit risk 审计风险 Q|D @Yd\  
  56.detection risk 检查风险 lXjXqk\  
  57.inappropriate audit opinion 不适当的审计意见 Q+W1lv8R  
  58.material misstatement 重大的错报 i;_tI#:A  
  59.tolerable misstatement 可容忍错报 .K  p  
  60.the acceptable level of detection risk 可接受的检查风险 <w)r`D6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4}eepJOn  
  62.simall business 小规模企业 NbU[l  
  63.accounting system 会计系统 g.zEn/SM  
  64.test of control 控制测试 &C "L  
  65.walk-through test 穿行测试 hHT_V2*  
  66.communication 沟通 A^y|J ` k|  
  67.flow chart 流程图 aPm`^ q  
  68.reperformance of internal control 重新执行 UHTvCc  
  69.audit evidence 审计证据 tX> G,hw  
  70.substantive procedures 实质性程序 w-t8C=Z  
  71.assertions 认定 &8g?4 v  
  72.esistence 存在 X ><?F|#7T  
  73.occurrence 发生 < c qbUL  
  74.completeness 完整性 [&#/]Ul'  
  75.rights and obligations 权利和义务 Cc%LztP>  
  76.valuation and allocation 计价和分摊 er!DYv  
  77.cutoff 截止 f;x kT  
  78.accuracy 准确性 BA%pY|"Q  
  79.classification 分类 NqDHCI  
  80.inspection 检查 .U?'i<  
  81.supervision of counting 监盘 TwVlg ;  
  82.observation 观察 / ;,Md,p  
  83.confirmation 函证 ,Qe?8En[  
  84.computation 计算 to=y#$_  
  85.analytical procedures 分析程序 enSXP~9w  
  86.vouch 核对 A8oo@z68n>  
  87.trace 追查 + EGD.S{  
  88.audit sampling 审计抽样 L.jh   
  89.error 误差 o .qf _A  
  90.expected error 预期误差 O4^8 jK}  
  91.population 总体 -8j+s}Q  
  92.sampling risk 抽样风险 s3R(v d  
  93.non- sampling risk 非抽样风险 2E)wpgUc?e  
  94.sampling unit 抽样单位 zY"1drE>G  
  95.statistical sampling 统计抽样 ~ ==>pj  
  96.tolerable error 可容忍误差 nysUZB  
  97.the risk of under reliance 信赖不足风险 ;I}kQ!q  
  98.the risk of over reliance 信赖过度风险 *U]V@;XF  
  99.the risk of incorrect rejection 误拒风险 -wSg2'b4E  
  100. the risk of incorrect acceptance 误受风险 Z`KC%!8K  
  101.working trial balance 试算平衡表 (+FfB"3]  
  102.index and cross-referencing 索引和交叉索引 3~ S8!nx  
  103.cash receipt 现金收入 m6[0Kws&  
  104.cash disbursement 现金支出 }5}.lJ:  
  105.bank statement 银行对账单 n 3D;"a3  
  106.bank reconciliation 银行存款余额调节表 yl1gx  
  107.balance sheet date 资产负债表日 or';A'k  
  108.net realizable value 可变现净值 @]-jl}:]  
  109.storeroom 仓库 Ux}(?Z  
  110.sale invoice 销售发票 Te}8!_ohyC  
  111.price list 价目表 ] 0B2# d  
  112.positive confirmation request 积极式询证函 2L} SJUk*  
  113.negative confirmation request 消极式询证函 ~nG(5:A5g/  
  114.purchase requisition 请购单 Gr^E+#;  
  115.receiving report 验收报告 Q^e}?v%=%3  
  116.gross margin 毛利 V&\[)D'c  
  117.manufacturing overhead 制造费用 gm[z[~X@  
  118.material requisition 领料单 4bn(zyP  
  119.inventory-taking 存货盘点 ` M3w]qJ<}  
  120.bond certificate 债券 zN"J}r:  
  121.stock certificate 股票 +L9Eqll  
  122.audit report 审计报告 0QOBL'{7)  
  123.entity 被审计单位 t<|NLk.  
  124.addressee of the audit report 审计报告的收件人 viMzR(JU  
  125.unqualified opinion 无保留意见 D(H >R&b!  
  126.qualified opinion 保留意见 j&Wl0  
  127.disclaimer of opinion 无法表示意见 (r D_(%o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [3--(#R\}?  
  A (2)absorbed overhead 已吸收制造费用 ,H1 9`;Q  
  A (3)absorption costing 吸收成本计算 U2wbvXr5-  
  A (4)account 账户,报表   x*n SHb  
  A (5)accounting postulate 会计假设   OC<5E121>Y  
  A (6)accounting series release 会计公告文件   iMP]W _  
  A (7)accounting valuation 会计计价   nw<&3k(g}  
  A (8)account sale 承销清单 $+3}po\  
  A (9)accountability concept 经营责任概念   A3S<.. g2  
  A (10)accountancy 会计职业   4y'OMRy  
  A (11)accountant 会计师   L>a  
  A (12)accounting 会计   AbYqf%~7`l  
  A (13)agency cost 代理成本   i2&ed_h<?  
  A (14)accounting bases 会计基础   Jh?dw3Ai^  
  A (15)accounting manual 会计手册   Tny%7xSx1  
  A (16)accounting period 会计期间   2U:H545]]  
  A (17)accounting policies 会计方针   8qEVOZjV&  
  A (18)accounting rate of return 会计报酬率   dnb)/  
  A (19)accounting reference date 会计参照日   PX n;C/  
  A (20)accounting reference period 会计参照期间   K/3)g9Z&io  
  A (21)accrual concept 应计概念   ;Mpy#yIU.  
  A (22)accrual expenses 应计费用   x\s|n{  
  A (23)acid test ration 速动比率(酸性测试比率)   Gmq/3tw  
  A (24)acquisition 购置   ,;Hu=;  
  A (25)acquisition accounting 收购会计   D6G oa(!9d  
  A (26)activity based accounting 作业基础成本计算   [zlN !.Z  
  A (27)adjusting events 调整事项   [vHv0"   
  A (28)administrative expenses 行政管理费   846$x $G4  
  A (29)advice note 发货通知   q"<acqK  
  A (30)amortization 摊销   Xp8]qH|K   
  A (31)analytical review 分析性检查   NX/;+{  
  A (32)annual equivalent cost 年度等量成本法   \a6^LD}B  
  A (33)annual report and accounts 年度报告和报表   L.1_(3NG  
  A (34)appraisal cost 检验成本   ( 2n>A D_  
  A (35)appropriation account 盈余分配账户   l:<?{)N`  
  A (36)articles of association 公司章程细则   /`6ZAo m9  
  A (37)assets 资产   V %YiAr>  
  A (38)assets cover 资产保障   %y|)=cm[  
  A (39)asset value per share 每股资产价值   k=B] &F  
  A (40)associated company 联营公司   .Jrqm  
  A (41)attainable standard 可达标准   # P?6@\  
i]|Yg$  
 A (42)attributable profit 可归属利润   LjUy*mxw  
  A (43)audit 审计   W81E!RyP`  
  A (44)audit report 审计报告   fe_yqIdk  
  A (45)auditing standards 审计准则   |&[L?  
  A (46)authorized share capital 额定股本   7"w2$*4'0  
  A (47)available hours 可用小时   $;/}?QY(  
  A (48)avoidable costs 可避免成本 bVL9vNK  
  B (49)back-to-back loan 易币贷款   bBS,-vN  
  B (50)backflush accounting 倒退成本计算   %QKRFPYhS  
  B (51)bad debts 坏帐   ?F6pEt4  
  B (52)bad debts ratio 坏帐比率   C0 /g1;p(  
  B (53)bank charges 银行手续费   ALNc 'MW!  
  B (54)bank overdraft 银行透支   '`XX "_k3  
  B (55)bank reconciliation 银行存款调节表   kWe{r5C7  
  B (56)bank statement 银行对账单   6C]1Q.f;  
  B (57)bankruptcy 破产   ]Qfn(u=o  
  B (58)basis of apportionment 分摊基础   ?I [8'  
  B (59)batch 批量   &znQ;NH#  
  B (60)batch costing 分批成本计算   lmxr oHE  
  B (61)beta factor B(市场)风险因素   20iq2  
  B (62)bill 账单   f~ d d3m('  
  B (63)bill of exchange 汇票   e|p$d:#!  
  B (64)bill of landing 提单   @ W^| ?  
  B (65)bill of materials 用料预计单   eXK o.JL  
  B (66)bill payable 应付票据   E 2"q3_,,  
  B (67)bill receivable 应收票据   3v mjCm  
  B (68)bin card 存货记录卡   kIGbG;"_  
  B (69)bonus 红利   Wo7F  
  B (70)book-keeping 薄记   u)V#S:9]  
  B (71)Boston classification 波士顿分类   72X0Tq 4  
  B (72)breakeven chart 保本图   -|Y(V 5]  
  B (73)breakeven point 保本点   ;B?DfWX  
  B (74)breaking-down time 复位时间   $`wMX{  
  B (75)budget 预算   1 29q`u;  
  B (76)budget center 预算中心   1\g6)|R-+  
  B (77)budget cost allowance 预算成本折让   "=+ 7-`  
  B (78)budget manual 预算手册   H'LD}\K l  
  B (79)budget period 预算期间   F8uNL)gKj)  
  B (80)budgetary control 预算控制   s_> f5/i2  
  B (81)budgeted capacity 预算生产能力   .hba*dV  
  B (82)burden 制造费用   zj/!In  
  B (83)business center 经营中心   B';6r4I-  
  B (84)business entity 营业个体   ;Y; qg  
  B (85)business unit 经营单位   T[sDVkCbxf  
 B (86)buy-out management 管理性购买产权   Pp| *J^U 4  
  B (87)by-product 副产品 *3&fqBg  
  C (88)called-up share capital 催缴股本   aS pWsT  
  C (89)capacity 生产能力   w^#L9i'v'  
  C (90)capacity ratios 生产能力比率   (vB<%l.&  
  C (91)capital 资本   >zhO7,=,  
  C (92)capital assets pricing model资本资产计价模式   nIoPC[%_  
  C (93)capital commitment 承诺资本   o.'g]Q<}UB  
  C (94)capital employed 已运用的资本   GD:4"$)[o  
  C (95)capital expenditure 资本支出   kf;/c}}  
  C (96)capital expenditureauthorization 资本支出核准   sL@U  
  C (97)capital expenditure control 资本支出控制   K,e w>U  
  C (98)capital expenditure proposal资本支出申请   S=nP[s  
  C (99)capital funding planning 资本基金筹集计划   Vg>(  Y,  
  C (100)capital gain 资本收益   y /B JIQ  
  C (101)capital investment appraisal资本投资评估   <7n4_RlF!  
  C (102)capital maintenance 资本保全   S3@ |Q\*r  
  C (103)capital resource planning 资本资源计划   v $7EvFS  
  C (104)capital surplus 资本盈余   h? f>X"*|(  
  C (105)capital turnover 资本周转率   svuq gSn  
  C (106)card 记录卡   `d[1`P1i[  
  C (107)cash 现金   +8#_59;x  
  C (108)cash account 现金账户   X5`AGyX  
  C (109)cash book 现金账薄   N*`b%XGn3  
  C (110)cash cow 金牛产品   l6~-8d+lfN  
  C (111)cash flow 现金流量   ]a! xUg!S  
  C (112)cash discounted 现金贴现   PZm:T+5H  
  C (113)cash flow budget 现金流量预算   `KCh*i  
  C (114)cash flow statement 现金流量表   ~j#]tElb  
  C (115)cash ledger 现金分类账   T`9 u!#mT=  
  C (116)cash limit 现金限额   z)xSN;x  
  C (117)CCA 现时成本会计   P{5-Mx!{&  
  C (118)center 中心   "F}'~HWZp  
  C (119)changeover time 变更时间   #!$GH_  
  C (120)chartered entity 特许经济个体   !TP@- X;  
  C (121)cheque 支票   E%'~'[Q  
  C (122)cheque register 支票登记薄   [b/k3&O'  
  C (123)coin analysis 零钱分类   C-?%uF  
  C (124)classification 分类   9Li%KOY  
  C (125)clock card 工时卡   |8.(XsN  
  C (126)code 代码   tU^kQR!  
  C (127)commitment accounting 承诺确认会计   M#4QQ} F.  
  C (128)common cost 共同成本   cPl`2&p  
  C (129)company limited byguarantee 有限担保责任公司   |hO~X~P  
C (130)company limited shares 股份有限公司   >rP#ukr5  
  C (131)competitive position 竞争能力状况   [F*4EGB  
  C (132)concept 概念   Kv@e I$t5  
  C (133)conglomerate 跨行业企业   [Cb` {  
  C (134)consistency concept 一致性概念   !{82D[5  
  C (135)consolidated accounts 合并报表   s%!`kWVJ.  
  C (136)consolidation accounting 合并会计   U^.4Hy&D  
  C (137)consortium 财团   o d7]tOK9  
  C (138)contingency plan 应急计划   +,&O1ykY  
  C (139)contingent liabilities 或有负债   H%1$,]F  
  C (140)continuous operation 连续生产   v$)q($}p  
  C (141)contra 抵消   e|rg;`AW  
  C (142)contract cost 合同成本   X/; p-KX  
  C (143)contract costing 合同成本计算   HeK h>  
  C (144)contribution 贡献毛益   r,]#b[:.s|  
  C (145)contribution centre 贡献中心   K 9kUS  
  C (146)contribution chart 贡献图   `?y <>m*  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6MG9a>=  
  C (148)contribution to salesration 贡献毛益对销售比率   qTB$`f'|$  
  C (149)control 控制   >?]_<:  
  C (150)control account 控制帐户   jr /lk  
  C (151)control limits 控制限度   H Y ynMP  
  C (152)controllability concept 可控制概念   ;ml 3  
  C (153)controllable cost 可控制成本   CAU0)=M  
  C (154)conversion cost 加工成本   S/`%Q2za4  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +'G 0{;b  
  C (156)corporate appraisal 公司评估   Ox#Q2W@Uy  
  C (157)corporate planning 公司计划   lg}HGG  
  C (158)corporate social reporting 公司社会报告   #-"VS-.<  
  C (159)corporation 股份公司   Nk;iiz+_p  
  C (160)cost 成本   {&[9iIf  
  C (161)cost account 成本帐户   v6GsoQmA   
  C (162)cost accounting 成本会计   JTqq0OD}  
  C (163)cost accounting manual 成本手册   s 1ge0~p3  
  C (164)cost accounts calendar 成本报表的日历时间   GI7=x h  
  C (165)cost adjustment 成本调整   Q*YYTmZ  
  C (166)cost allocation 成本分配   g2R@`./S  
  C (167)cost apportionment 成本分摊   hAqg Iu*  
  C (168)cost attribution 成本归属   DOQc"+  
  C (169)cost audit 成本审计   =l9T7az  
  C (170)cost behaviour 成本性态   1mSaS4!"B  
  C (171)cost benefit analysis 成本效益分析   +-a&2J;J'  
  C (172)cost center 成本中心   -.<k~71  
  C (173)cost driver 成本动因
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