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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 @X@?jj&  
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  1.audit   审计 u~WBu|  
  2.attestation   鉴证 t*H r (|.  
  3.credibility   可信赖程度 eT33&: n4  
  4.audit of financial statements 财务报表审计 !n9H[QP^9  
  5.agreed-upon procedures 执行商定程序 s8L=:hiSf)  
  6.high levels of assurance 高水平保证 0 @]gW  
  7.compilation 编制 ;}v#hKC~  
  8.reliability 可靠性 qxKW% {6o  
  9.relevance 相关性 DX>Yf}  
  10.professional skepticism 职业谨慎 -]$q8 Q(hM  
  11.objectivity 客观性 B:Y"X:Y  
  12. professional competence 专业胜任能力 \)KLm  
  13.Senior/CPA-in-charge 项目经理 v_M-:e3`  
  14.audit engagement letter 业务约定书 }LK +w+h~  
  15.recurring audit 连续审计 rCt8Q&mzf  
  16.the client 委托人 cP#vzFB0>  
  17.change CPA 更换注册会计 bMe/jQuL.$  
  18.the existing CPA 现任注册会计师 %d-|C.  
  19.the successor CPA 后任注册会计师 D d['e  
  20.the preceding CPA前任注册会计师 1dDK(RBbQ  
  21.issue the audit report 出具审计报告 = BcKWC  
  22.expert 专家 ?8AV-rRX  
  23.the board of directors 董事会 uG-t)pej  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \ZNUt$\  
  25.assess material misstatement risks评估重大错报风险 @ sLb=vb  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?|4Y(0N  
  27.a general knowledge of —— 初步了解―――的情况 xF4S  
  28.a more knowledge of—— 进一步了解的情况 2F5*C  
  29.the prior year‘s working papers 以前年度工作底稿 lICpfcc(+  
  30.minutes of meeting 会议纪要 EWz,K] _'  
  31.business risks 经营风险 s{g^K#BoFi  
  32.appropriateness 适当性 4FwtC"G3  
  33.accounting estimate 会计估计 i 'bviD  
  34.management representations 管理层声明 )W,tL*9[  
  35.going concern assumption 持续经营假设 |E]`rfr  
  36.audit plan 审计计划 'PO+P~|oa&  
  37.significant audit areas 重点审计领域 :$k] ;  
  38.error 错误 s=KK)6T  
  39.fraud舞弊 )gNS%t c*K  
  40.modified or additional procedures 修改或追加审计程序 =:neGqd\_E  
  41.misappropriation of assets 侵占资产 %=w@c  
  42.transactions without substance 虚假交易 f HFy5j0H  
  43.unusual pressures 异常压力 oU|yBs1  
  44.the suspected noncompliance 涉嫌存在违法行为 b*5Yy/U  
  45.materialiy 重要性 V LXU  
  46.exceed the materiality level 超过重要性水平 ]lQLA IQ  
  47.approach the materiality level 接近重要性水平 lftT55Tki  
  48.an acceptably low level 可接受水平 -_`dA^  
  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 p.%lE! v  
  50.misstatements or omissions 错报或漏报 C!,|Wi2&  
  51.aggregate 总计 !+R_Z#gB  
  52.subsequent events 期后事项 Nw3K@ Ge  
  53.adjust the financial statements 调整财务报表 d ,"L8  
  54.perform additional audit procedures 实施追加的审计程序 Fu%D2%V$/  
  55.audit risk 审计风险 y)//u:l  
  56.detection risk 检查风险 w'i8yl bZ  
  57.inappropriate audit opinion 不适当的审计意见 2)-V\:;js  
  58.material misstatement 重大的错报 GkU]>8E'"  
  59.tolerable misstatement 可容忍错报 [B_(,/?  
  60.the acceptable level of detection risk 可接受的检查风险 ;\mTm;]G  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K ^6fg,&  
  62.simall business 小规模企业 v % c-El%  
  63.accounting system 会计系统 P<E!ix  
  64.test of control 控制测试 (Ts#^qC  
  65.walk-through test 穿行测试 PR+L6DT_  
  66.communication 沟通 pw, <0UhV  
  67.flow chart 流程图 _6Z}_SiOl  
  68.reperformance of internal control 重新执行 sKCfI]  
  69.audit evidence 审计证据 1yK=Yf%B  
  70.substantive procedures 实质性程序 f.e4 C,  
  71.assertions 认定 W)LtnD2 w  
  72.esistence 存在 I d}@  
  73.occurrence 发生 6s<w} O  
  74.completeness 完整性 bnZ`Wc*5b  
  75.rights and obligations 权利和义务 -|cB7 P  
  76.valuation and allocation 计价和分摊 }f;cA  
  77.cutoff 截止 PSB@yV <  
  78.accuracy 准确性 LX%UkfA9  
  79.classification 分类 hLo'q^mGr  
  80.inspection 检查 <jz\U7TBf  
  81.supervision of counting 监盘 a +lTAe  
  82.observation 观察 >|W\8dTQ  
  83.confirmation 函证 SbYs a  
  84.computation 计算 i_' u:P<t  
  85.analytical procedures 分析程序 =5 kTzH.  
  86.vouch 核对 BpR#3CfW  
  87.trace 追查 "k> ;K,:  
  88.audit sampling 审计抽样 8|2I/#F}]  
  89.error 误差 Jc9BZ`~i  
  90.expected error 预期误差 Cn"L*\o  
  91.population 总体 HUWCCVn&  
  92.sampling risk 抽样风险 K  /A1g.$  
  93.non- sampling risk 非抽样风险 ^`f( Pg!  
  94.sampling unit 抽样单位 .>^iU}  
  95.statistical sampling 统计抽样 ;=i$0w9W  
  96.tolerable error 可容忍误差 L9bIdiB7  
  97.the risk of under reliance 信赖不足风险 }'c@E0"  
  98.the risk of over reliance 信赖过度风险 V|T3blG?D  
  99.the risk of incorrect rejection 误拒风险 ] RLEyDB  
  100. the risk of incorrect acceptance 误受风险 JQO%-=t  
  101.working trial balance 试算平衡表 iJ%`ym4Y  
  102.index and cross-referencing 索引和交叉索引 Op 0Qpn  
  103.cash receipt 现金收入 :/6gGU>pu  
  104.cash disbursement 现金支出 TM*<hC  
  105.bank statement 银行对账单 @'lO~i  
  106.bank reconciliation 银行存款余额调节表 IA(+}V  
  107.balance sheet date 资产负债表日 R2B 0?fu  
  108.net realizable value 可变现净值 WEZ)>[Xj?  
  109.storeroom 仓库 #Py\'  
  110.sale invoice 销售发票 \EC7*a0  
  111.price list 价目表 MU#$tXmnC  
  112.positive confirmation request 积极式询证函 V+dFL9  
  113.negative confirmation request 消极式询证函 ffibS0aM  
  114.purchase requisition 请购单 >=!$(JgX  
  115.receiving report 验收报告 PTf.(B"z  
  116.gross margin 毛利 lKA2~o  
  117.manufacturing overhead 制造费用 f<K7m  
  118.material requisition 领料单 <f/wWu}  
  119.inventory-taking 存货盘点 +jrMvk"  
  120.bond certificate 债券 0Ik}\lcn  
  121.stock certificate 股票 maINp"#  
  122.audit report 审计报告 <CM}g4Y  
  123.entity 被审计单位 n<3*7/-  
  124.addressee of the audit report 审计报告的收件人 Ag@R 60#  
  125.unqualified opinion 无保留意见 P6([[mmG  
  126.qualified opinion 保留意见 o<f|jGY0  
  127.disclaimer of opinion 无法表示意见 H>Ws)aCq  
  128.adverse opinion 否定意见
A_}%YHb  
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A (1)ABC 作业基础成本计算   t1%<l  
  A (2)absorbed overhead 已吸收制造费用 $"`9QD~  
  A (3)absorption costing 吸收成本计算 @"$rR+r'  
  A (4)account 账户,报表   W*D]. |  
  A (5)accounting postulate 会计假设   =^D{ZZw{  
  A (6)accounting series release 会计公告文件   -mPrmapb3  
  A (7)accounting valuation 会计计价   DUOSL  
  A (8)account sale 承销清单 R`F8J}X_  
  A (9)accountability concept 经营责任概念    U<Z\jT[  
  A (10)accountancy 会计职业   ,Z 1W3;O  
  A (11)accountant 会计师   }N}\<RG  
  A (12)accounting 会计    l6uU S  
  A (13)agency cost 代理成本   BH$+{rZ8t  
  A (14)accounting bases 会计基础   `h+1u`FJ  
  A (15)accounting manual 会计手册   Ze>Pg.k+  
  A (16)accounting period 会计期间   ukH?O)0O  
  A (17)accounting policies 会计方针   ; rJ  
  A (18)accounting rate of return 会计报酬率   D|BP]j}6  
  A (19)accounting reference date 会计参照日   AG==A&d>$  
  A (20)accounting reference period 会计参照期间   r" )zR,  
  A (21)accrual concept 应计概念    cojbuo  
  A (22)accrual expenses 应计费用   !YJ^BI    
  A (23)acid test ration 速动比率(酸性测试比率)   G*$a81dAX  
  A (24)acquisition 购置   A[.5Bi  
  A (25)acquisition accounting 收购会计   va_TC!{;  
  A (26)activity based accounting 作业基础成本计算   {aRZBIv  
  A (27)adjusting events 调整事项   `9yR,Xk=l  
  A (28)administrative expenses 行政管理费   |}y6U< I  
  A (29)advice note 发货通知   {x8UL7{  
  A (30)amortization 摊销   xw%'R-  
  A (31)analytical review 分析性检查   uY5Gn.Y  
  A (32)annual equivalent cost 年度等量成本法    ;zl/  
  A (33)annual report and accounts 年度报告和报表   `'^&* 7,  
  A (34)appraisal cost 检验成本   >|e>=  
  A (35)appropriation account 盈余分配账户   9&t!U+  
  A (36)articles of association 公司章程细则   hm5A@Z   
  A (37)assets 资产   ml mXFEC  
  A (38)assets cover 资产保障   !Ho=(6V  
  A (39)asset value per share 每股资产价值   uVBMI.&w  
  A (40)associated company 联营公司   RZ:i60  
  A (41)attainable standard 可达标准   +v}R-gNR  
nPj/C7j  
 A (42)attributable profit 可归属利润   W%k0_Y/5  
  A (43)audit 审计   m#oZu {  
  A (44)audit report 审计报告   h c9? z}  
  A (45)auditing standards 审计准则   P!JRIw  
  A (46)authorized share capital 额定股本   s3LR6Z7;i  
  A (47)available hours 可用小时   ]&D;'),   
  A (48)avoidable costs 可避免成本 fP9k(mQX  
  B (49)back-to-back loan 易币贷款   VC6S4FU4K  
  B (50)backflush accounting 倒退成本计算   fWBI}~e  
  B (51)bad debts 坏帐   /N>bEr4w  
  B (52)bad debts ratio 坏帐比率   FS vtiNW<  
  B (53)bank charges 银行手续费   ;7]Q'N  
  B (54)bank overdraft 银行透支   R{"7q:-  
  B (55)bank reconciliation 银行存款调节表   zFtwAa=r  
  B (56)bank statement 银行对账单   Wo^r#iRko  
  B (57)bankruptcy 破产   1Jx|0YmO  
  B (58)basis of apportionment 分摊基础   0*.> >rI  
  B (59)batch 批量   5^\f[ }  
  B (60)batch costing 分批成本计算   rl,6r u  
  B (61)beta factor B(市场)风险因素   Va1 eG]jQ  
  B (62)bill 账单   |Gw[vY  
  B (63)bill of exchange 汇票   7 vS]O$w<4  
  B (64)bill of landing 提单   82X}@5o2  
  B (65)bill of materials 用料预计单   2Q,8@2w;  
  B (66)bill payable 应付票据   s)e; c<(/  
  B (67)bill receivable 应收票据   9%?'[jJ  
  B (68)bin card 存货记录卡   E&/D%}Wl  
  B (69)bonus 红利   3d{v5. C#X  
  B (70)book-keeping 薄记   ve #cz2Z  
  B (71)Boston classification 波士顿分类   V^t5 Y+7  
  B (72)breakeven chart 保本图   <h/\)bPB  
  B (73)breakeven point 保本点   RPvOup  
  B (74)breaking-down time 复位时间   *yv@-lP5s  
  B (75)budget 预算   &B^vHH  
  B (76)budget center 预算中心   C_[V[k0(  
  B (77)budget cost allowance 预算成本折让   t:X[Blw3$  
  B (78)budget manual 预算手册   9 GdrJ~h  
  B (79)budget period 预算期间   .bOueB-  
  B (80)budgetary control 预算控制   "Q~6cH[#  
  B (81)budgeted capacity 预算生产能力   H]. 4~ 8  
  B (82)burden 制造费用   Bu'PDy~W,  
  B (83)business center 经营中心   m<BL/ 7  
  B (84)business entity 营业个体   #lax0IYY=  
  B (85)business unit 经营单位   A}#@(ma7  
 B (86)buy-out management 管理性购买产权   g#V3u=I8~  
  B (87)by-product 副产品 =GQ?P*x|$  
  C (88)called-up share capital 催缴股本   xw5E!]~D  
  C (89)capacity 生产能力   #N|)hBz9-  
  C (90)capacity ratios 生产能力比率   6qK0G$>  
  C (91)capital 资本   |n;gGR\  
  C (92)capital assets pricing model资本资产计价模式   :\*hAV1i  
  C (93)capital commitment 承诺资本   Z;@F.r  
  C (94)capital employed 已运用的资本   5hE8b  {V  
  C (95)capital expenditure 资本支出   qFV=P k  
  C (96)capital expenditureauthorization 资本支出核准   WT!8.M;Kv  
  C (97)capital expenditure control 资本支出控制   O\L(I079  
  C (98)capital expenditure proposal资本支出申请   s &v<5W2P  
  C (99)capital funding planning 资本基金筹集计划   N1I1!!$K;%  
  C (100)capital gain 资本收益   P Z-|W  
  C (101)capital investment appraisal资本投资评估   3MC| O5R4  
  C (102)capital maintenance 资本保全   H{x}gBQ  
  C (103)capital resource planning 资本资源计划   :y 'D] ,_  
  C (104)capital surplus 资本盈余   x#e(&OjN7  
  C (105)capital turnover 资本周转率   lC6#EU;  
  C (106)card 记录卡   ij6ME6  
  C (107)cash 现金   >]=1~ sF  
  C (108)cash account 现金账户   0.nS306  
  C (109)cash book 现金账薄   piO+K!C0n:  
  C (110)cash cow 金牛产品   oJ`ih&Q8  
  C (111)cash flow 现金流量   sp[nKo ^  
  C (112)cash discounted 现金贴现   o><~.T=d&  
  C (113)cash flow budget 现金流量预算   "2CiW6X[M  
  C (114)cash flow statement 现金流量表   M~7?m/Wj  
  C (115)cash ledger 现金分类账    "t8mQ;n  
  C (116)cash limit 现金限额   {R[lsdH(X  
  C (117)CCA 现时成本会计   pi5Al)0  
  C (118)center 中心   L.15EXAB  
  C (119)changeover time 变更时间   4aAr|!8|h!  
  C (120)chartered entity 特许经济个体   T}P| uP  
  C (121)cheque 支票   `NV =2T  
  C (122)cheque register 支票登记薄   2s EdN$O  
  C (123)coin analysis 零钱分类   K4xZT+Qb  
  C (124)classification 分类   g 4d 5G=y  
  C (125)clock card 工时卡   7F3Hkvd[k  
  C (126)code 代码   96vv85g  
  C (127)commitment accounting 承诺确认会计   nP?(9;3*  
  C (128)common cost 共同成本   sEdWBT 8  
  C (129)company limited byguarantee 有限担保责任公司   m0F-[k3)  
C (130)company limited shares 股份有限公司   W #qM$  
  C (131)competitive position 竞争能力状况   X8b o?0  
  C (132)concept 概念   YFLWkdqAY  
  C (133)conglomerate 跨行业企业   U%_a@&<  
  C (134)consistency concept 一致性概念   1_/\{quE  
  C (135)consolidated accounts 合并报表   2=!/)hw}  
  C (136)consolidation accounting 合并会计   R]/F{Xs  
  C (137)consortium 财团   h=4m2m  
  C (138)contingency plan 应急计划   3Du&KZ  
  C (139)contingent liabilities 或有负债   hS +;HB,  
  C (140)continuous operation 连续生产   iml*+t  
  C (141)contra 抵消   h&yaug,.  
  C (142)contract cost 合同成本   F f& VBm  
  C (143)contract costing 合同成本计算   +zs;>'Sf  
  C (144)contribution 贡献毛益   GG; M/}E9  
  C (145)contribution centre 贡献中心   #B'WT{B$/~  
  C (146)contribution chart 贡献图   f]5bAs  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   QsDa b4  
  C (148)contribution to salesration 贡献毛益对销售比率   V85a{OBm,8  
  C (149)control 控制   fylW)W4C  
  C (150)control account 控制帐户   ,i*^fpF`F"  
  C (151)control limits 控制限度   PpU : 4;en  
  C (152)controllability concept 可控制概念   J;"XRE[%5  
  C (153)controllable cost 可控制成本   %)l2dK&9"j  
  C (154)conversion cost 加工成本   :n'QN Gj  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Cj5M  
  C (156)corporate appraisal 公司评估   #)>>f  
  C (157)corporate planning 公司计划   f*5=,$0  
  C (158)corporate social reporting 公司社会报告   {(7. X4\x  
  C (159)corporation 股份公司   orzdq  
  C (160)cost 成本   sTv/;*  
  C (161)cost account 成本帐户   K~,,xsy,G&  
  C (162)cost accounting 成本会计   S~/iH Xm  
  C (163)cost accounting manual 成本手册   \|j`jsq  
  C (164)cost accounts calendar 成本报表的日历时间   C)#:zv m  
  C (165)cost adjustment 成本调整   ,{8~TVO  
  C (166)cost allocation 成本分配   " VcGr#zW  
  C (167)cost apportionment 成本分摊   rIge6A>I  
  C (168)cost attribution 成本归属   ,=oq)Fm]  
  C (169)cost audit 成本审计   ,fET.s^|U  
  C (170)cost behaviour 成本性态   "t"dz'  
  C (171)cost benefit analysis 成本效益分析   s o~p+]  
  C (172)cost center 成本中心   "-<u.$fE  
  C (173)cost driver 成本动因
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