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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 `EWeJ(4Z@  
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  1.audit   审计 j-yD;N  
  2.attestation   鉴证 UP,0`fh(y  
  3.credibility   可信赖程度 Gg,,qJO  
  4.audit of financial statements 财务报表审计 QHtpCNTVb  
  5.agreed-upon procedures 执行商定程序 8|yhe%-O  
  6.high levels of assurance 高水平保证 ;Oe6SNquT  
  7.compilation 编制 _);1dcnR  
  8.reliability 可靠性 Qy4AuMU2  
  9.relevance 相关性 )xTp7YnZ;  
  10.professional skepticism 职业谨慎 5'oWd e  
  11.objectivity 客观性 !kmo% +  
  12. professional competence 专业胜任能力 U76:F?MH  
  13.Senior/CPA-in-charge 项目经理 C-4I e  
  14.audit engagement letter 业务约定书 QRt(?96  
  15.recurring audit 连续审计 *OsXjL`f  
  16.the client 委托人 i<=@ 7W  
  17.change CPA 更换注册会计 fI"`[cA"]  
  18.the existing CPA 现任注册会计师 /a9+R)Al  
  19.the successor CPA 后任注册会计师 p4aM`PW8>=  
  20.the preceding CPA前任注册会计师 Q^0K8>G^  
  21.issue the audit report 出具审计报告 })&0e:6  
  22.expert 专家 M~ *E!  
  23.the board of directors 董事会 +8 6\&y)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 bS0^AVA  
  25.assess material misstatement risks评估重大错报风险 X>*zA?:  
  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 oZOFZ-<  
  27.a general knowledge of —— 初步了解―――的情况 +cj NA2@  
  28.a more knowledge of—— 进一步了解的情况 +.>O%pNj  
  29.the prior year‘s working papers 以前年度工作底稿 [~jh Ov^  
  30.minutes of meeting 会议纪要 Txp~&a03  
  31.business risks 经营风险 sy> Pn  
  32.appropriateness 适当性 p&ow\A O  
  33.accounting estimate 会计估计 lkw[Z}\  
  34.management representations 管理层声明 ~ZvZ k  
  35.going concern assumption 持续经营假设 /md`tqI>i<  
  36.audit plan 审计计划 1 C[#]krh  
  37.significant audit areas 重点审计领域 ,ew<T{PL  
  38.error 错误 nNQ\rO  
  39.fraud舞弊 (<8 T*Xo  
  40.modified or additional procedures 修改或追加审计程序 xFyMg &  
  41.misappropriation of assets 侵占资产 U?>zq!C&R  
  42.transactions without substance 虚假交易 &s] s]V)  
  43.unusual pressures 异常压力 lzxn} TO}  
  44.the suspected noncompliance 涉嫌存在违法行为 n,V`Y'v)  
  45.materialiy 重要性 O`@$YXuD  
  46.exceed the materiality level 超过重要性水平 %81tVhg  
  47.approach the materiality level 接近重要性水平 y& Dd  
  48.an acceptably low level 可接受水平 ;7 IVg[f  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 MTLcLmdO  
  50.misstatements or omissions 错报或漏报 :ye)%UU"|:  
  51.aggregate 总计 KP:O]520  
  52.subsequent events 期后事项 HkrNh>^=  
  53.adjust the financial statements 调整财务报表 1noFXz eU3  
  54.perform additional audit procedures 实施追加的审计程序 ^//N-?Fx  
  55.audit risk 审计风险 &4{%3w_/  
  56.detection risk 检查风险 A;Zg:  
  57.inappropriate audit opinion 不适当的审计意见 4["}U 1sG  
  58.material misstatement 重大的错报 }i/{8Ou W  
  59.tolerable misstatement 可容忍错报 yM#W,@  
  60.the acceptable level of detection risk 可接受的检查风险 t^h>~o' \  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 yK}#|b'cM  
  62.simall business 小规模企业 +mF}j=k  
  63.accounting system 会计系统 {J99F  
  64.test of control 控制测试 oh:t ex<  
  65.walk-through test 穿行测试 Nwu#,f=X  
  66.communication 沟通 % yJs"%  
  67.flow chart 流程图 ]B5\S  
  68.reperformance of internal control 重新执行 "BzRL g!J  
  69.audit evidence 审计证据 qrt+{5/t  
  70.substantive procedures 实质性程序 "bw4 {pa+  
  71.assertions 认定 +;*])N%q  
  72.esistence 存在 F92n)*[  
  73.occurrence 发生 KDn`XCnk,  
  74.completeness 完整性 Mq*Sp UR  
  75.rights and obligations 权利和义务 lezdJ  
  76.valuation and allocation 计价和分摊 1TbKnmTx  
  77.cutoff 截止 pwu5Fxn)  
  78.accuracy 准确性 ~xHr/:  
  79.classification 分类 1) @Wcc.  
  80.inspection 检查 Y %<B,3  
  81.supervision of counting 监盘 Ebq5P$  
  82.observation 观察 }4bwLO  
  83.confirmation 函证 S++}kR);  
  84.computation 计算 3$y]#L  
  85.analytical procedures 分析程序 L8ZCGW\Rr  
  86.vouch 核对 {AcKBi b  
  87.trace 追查 HVk3F| ]V  
  88.audit sampling 审计抽样 KUly"B  
  89.error 误差 F*]AjD-  
  90.expected error 预期误差 0<^K0>lm p  
  91.population 总体 }>h?W1  
  92.sampling risk 抽样风险 hl# 9a?  
  93.non- sampling risk 非抽样风险 DU[UGJg  
  94.sampling unit 抽样单位 >iG`  
  95.statistical sampling 统计抽样 @A yC0}  
  96.tolerable error 可容忍误差 @<w$QD  
  97.the risk of under reliance 信赖不足风险 b[u_r,b  
  98.the risk of over reliance 信赖过度风险 Fa>Y]Y0r  
  99.the risk of incorrect rejection 误拒风险 AS8T!  
  100. the risk of incorrect acceptance 误受风险 QU417EV'  
  101.working trial balance 试算平衡表 9V P|a-  
  102.index and cross-referencing 索引和交叉索引 NIYAcLa@n8  
  103.cash receipt 现金收入 ETtK%%F0  
  104.cash disbursement 现金支出 HD`Gi0  
  105.bank statement 银行对账单 1nvs51?H  
  106.bank reconciliation 银行存款余额调节表 Qp-nr]  
  107.balance sheet date 资产负债表日 "E'OP R  
  108.net realizable value 可变现净值 <rCl  
  109.storeroom 仓库 no; Yu  
  110.sale invoice 销售发票 o}NKqA3  
  111.price list 价目表 55yP.@i9J  
  112.positive confirmation request 积极式询证函 9g 2x+@5T^  
  113.negative confirmation request 消极式询证函 7R)"HfUh  
  114.purchase requisition 请购单 0"<g g5  
  115.receiving report 验收报告 S"}FsS;k<?  
  116.gross margin 毛利 }uZh oA  
  117.manufacturing overhead 制造费用 Z0-W%W  
  118.material requisition 领料单 @YT= -  
  119.inventory-taking 存货盘点 sG^b_3o)A  
  120.bond certificate 债券 N"2@y aN  
  121.stock certificate 股票 x9@%L{*  
  122.audit report 审计报告 ;GvyL>|-~  
  123.entity 被审计单位 |7f}icXKur  
  124.addressee of the audit report 审计报告的收件人 H]}- U8}sp  
  125.unqualified opinion 无保留意见 R?I(f(ib   
  126.qualified opinion 保留意见 @gTpiV2  
  127.disclaimer of opinion 无法表示意见 P= S)V   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Kj'm<]u  
  A (2)absorbed overhead 已吸收制造费用 /#Ew{RvW'  
  A (3)absorption costing 吸收成本计算 F.T~txQ~u  
  A (4)account 账户,报表   Z\@vN[[  
  A (5)accounting postulate 会计假设   &5zUk++  
  A (6)accounting series release 会计公告文件   .4?M.Z4[  
  A (7)accounting valuation 会计计价   m2N ?Fg  
  A (8)account sale 承销清单 46$u}"E  
  A (9)accountability concept 经营责任概念   -/FCd(  
  A (10)accountancy 会计职业   /'ybl^Km  
  A (11)accountant 会计师   3`="4  
  A (12)accounting 会计   HeF[H\a<  
  A (13)agency cost 代理成本   W_M]fjL.  
  A (14)accounting bases 会计基础   k*^.-v  
  A (15)accounting manual 会计手册   czedn_}%Q  
  A (16)accounting period 会计期间   v[HxO?x^  
  A (17)accounting policies 会计方针   #Dy;x\a  
  A (18)accounting rate of return 会计报酬率   OlV>zam  
  A (19)accounting reference date 会计参照日   XrBLw}lD`N  
  A (20)accounting reference period 会计参照期间   hBN!!a|l  
  A (21)accrual concept 应计概念   ~L4"t_-  
  A (22)accrual expenses 应计费用   bt~-=\  
  A (23)acid test ration 速动比率(酸性测试比率)   @^`f~0#:  
  A (24)acquisition 购置   8zZR %fZ  
  A (25)acquisition accounting 收购会计   GO`X KE  
  A (26)activity based accounting 作业基础成本计算   17nWrTxR$  
  A (27)adjusting events 调整事项   d eTUfbd'  
  A (28)administrative expenses 行政管理费   c) 1m4SB@  
  A (29)advice note 发货通知   Lmj?V1% V  
  A (30)amortization 摊销   ~~k IA"U  
  A (31)analytical review 分析性检查   W+1V&a}E  
  A (32)annual equivalent cost 年度等量成本法   +mAMCM2N  
  A (33)annual report and accounts 年度报告和报表   [S$)^>0  
  A (34)appraisal cost 检验成本   ( 4b&}46  
  A (35)appropriation account 盈余分配账户   '!En,*'IS  
  A (36)articles of association 公司章程细则   `W|2Xi=^5  
  A (37)assets 资产   qr6WSBc  
  A (38)assets cover 资产保障   l*%?C*  
  A (39)asset value per share 每股资产价值   zW+Y{^hf  
  A (40)associated company 联营公司   MA"iM+Ar  
  A (41)attainable standard 可达标准   xazh8X0P  
&Vl, x/  
 A (42)attributable profit 可归属利润   'OJXllGi  
  A (43)audit 审计   C'mmo&Pd  
  A (44)audit report 审计报告   v*#Z{)r  
  A (45)auditing standards 审计准则   12cfqIo9  
  A (46)authorized share capital 额定股本   }V9146  
  A (47)available hours 可用小时   d9sgk3K  
  A (48)avoidable costs 可避免成本 ZwG+rTW  
  B (49)back-to-back loan 易币贷款   HlV3rYh  
  B (50)backflush accounting 倒退成本计算   ?J)%.~!  
  B (51)bad debts 坏帐   G::6?+S  
  B (52)bad debts ratio 坏帐比率   Cr(pN[,  
  B (53)bank charges 银行手续费   OE:t!66  
  B (54)bank overdraft 银行透支   zSkM8LM2  
  B (55)bank reconciliation 银行存款调节表   b8QW^Z  
  B (56)bank statement 银行对账单   Jbs:}]2  
  B (57)bankruptcy 破产   Qaagi `  
  B (58)basis of apportionment 分摊基础   tD>m%1'&  
  B (59)batch 批量   {4:En;  
  B (60)batch costing 分批成本计算   j*+r`CX  
  B (61)beta factor B(市场)风险因素   '}XW  
  B (62)bill 账单   FeCQGT  
  B (63)bill of exchange 汇票   3ON]c13  
  B (64)bill of landing 提单   $H5PB' b  
  B (65)bill of materials 用料预计单   q^12Rj;H  
  B (66)bill payable 应付票据    .# M 5L  
  B (67)bill receivable 应收票据   h8S%Q|-  
  B (68)bin card 存货记录卡   So!1l7b  
  B (69)bonus 红利   g"zk14'  
  B (70)book-keeping 薄记   x<= ;=893  
  B (71)Boston classification 波士顿分类   iUl{_vb  
  B (72)breakeven chart 保本图   # &M  
  B (73)breakeven point 保本点   8V4Qyi|@F  
  B (74)breaking-down time 复位时间   rJNf&x%6  
  B (75)budget 预算   hefV0)4K  
  B (76)budget center 预算中心   8uCd|dJ  
  B (77)budget cost allowance 预算成本折让   OFUN hbg  
  B (78)budget manual 预算手册   sCnZ\C@u  
  B (79)budget period 预算期间   bfa5X<8  
  B (80)budgetary control 预算控制   e HOm^.gd  
  B (81)budgeted capacity 预算生产能力   JWxPH5L  
  B (82)burden 制造费用   ?xeq*<qfI  
  B (83)business center 经营中心   OU{PVF={   
  B (84)business entity 营业个体   d$Mj5wN:q  
  B (85)business unit 经营单位   Y,)9{T  
 B (86)buy-out management 管理性购买产权   ^ 5GS !u"  
  B (87)by-product 副产品 %:oGyV7a  
  C (88)called-up share capital 催缴股本   eyo)Su  
  C (89)capacity 生产能力   4P` \fz  
  C (90)capacity ratios 生产能力比率   W<9G wMU  
  C (91)capital 资本   %X.Q\T  
  C (92)capital assets pricing model资本资产计价模式   o}Xp-P   
  C (93)capital commitment 承诺资本   06=eA0JI  
  C (94)capital employed 已运用的资本   R 6M@pO  
  C (95)capital expenditure 资本支出   zV2c `he%z  
  C (96)capital expenditureauthorization 资本支出核准   B8IfE`  
  C (97)capital expenditure control 资本支出控制   v}cm-_*v  
  C (98)capital expenditure proposal资本支出申请   Wx XVL"  
  C (99)capital funding planning 资本基金筹集计划   mCq*@1Lp9  
  C (100)capital gain 资本收益   6 a$%  
  C (101)capital investment appraisal资本投资评估   +_`F@^R_   
  C (102)capital maintenance 资本保全   2QBtwlQ?[  
  C (103)capital resource planning 资本资源计划   tG#F7%+E  
  C (104)capital surplus 资本盈余   bF flA  
  C (105)capital turnover 资本周转率   )p!dql K  
  C (106)card 记录卡   7l:H~"9r  
  C (107)cash 现金   ow`\7qr  
  C (108)cash account 现金账户   .{8lG^0U<  
  C (109)cash book 现金账薄   C{>?~@z&5  
  C (110)cash cow 金牛产品   Lnj5EY er  
  C (111)cash flow 现金流量   ME |"pJ  
  C (112)cash discounted 现金贴现   b UWtlg  
  C (113)cash flow budget 现金流量预算   L\"=H4r  
  C (114)cash flow statement 现金流量表   =h&^X>!  
  C (115)cash ledger 现金分类账   JLG5`{  
  C (116)cash limit 现金限额   IGI2).$[  
  C (117)CCA 现时成本会计   .y'OoDe  
  C (118)center 中心   j}ruXg  
  C (119)changeover time 变更时间   f<zh-Gq  
  C (120)chartered entity 特许经济个体   Ads^y`b  
  C (121)cheque 支票   54 8@._-S  
  C (122)cheque register 支票登记薄   :x;D- kZ  
  C (123)coin analysis 零钱分类   gr-%9=Uq  
  C (124)classification 分类   h{TnvI/"  
  C (125)clock card 工时卡   zd;xbH//)b  
  C (126)code 代码   ~#j `+  
  C (127)commitment accounting 承诺确认会计   1-JWqV(#?  
  C (128)common cost 共同成本   oiR` \uY  
  C (129)company limited byguarantee 有限担保责任公司   _wqFKj  
C (130)company limited shares 股份有限公司   lL83LhE}<  
  C (131)competitive position 竞争能力状况    x'  
  C (132)concept 概念   ry U0x  
  C (133)conglomerate 跨行业企业   pYa<u,>pN  
  C (134)consistency concept 一致性概念   979L]H#  
  C (135)consolidated accounts 合并报表   \zoJr)  
  C (136)consolidation accounting 合并会计   Q2#)Jx\6!  
  C (137)consortium 财团   VSSiuo'5w  
  C (138)contingency plan 应急计划   bRIb'%=+GA  
  C (139)contingent liabilities 或有负债   H?B.Hp|  
  C (140)continuous operation 连续生产   4 A  
  C (141)contra 抵消   Ao]F_hZ  
  C (142)contract cost 合同成本   Ep'C FNbtW  
  C (143)contract costing 合同成本计算   ) .]Z}g&  
  C (144)contribution 贡献毛益   #p[=iP  
  C (145)contribution centre 贡献中心   Lv5AtZl}  
  C (146)contribution chart 贡献图   \ oL+O|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   OrRve$U*|  
  C (148)contribution to salesration 贡献毛益对销售比率   ;aFQP:l/  
  C (149)control 控制   2s(K4~ee  
  C (150)control account 控制帐户   >4ALF[oH1J  
  C (151)control limits 控制限度   Z2LG/R  
  C (152)controllability concept 可控制概念   qI'a|p4fn?  
  C (153)controllable cost 可控制成本   -'I)2/% g  
  C (154)conversion cost 加工成本   'uPqe.#?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )^r4|WYyt  
  C (156)corporate appraisal 公司评估   66BsUA.h  
  C (157)corporate planning 公司计划   oZzE.Q1T  
  C (158)corporate social reporting 公司社会报告   iE&`F hf?  
  C (159)corporation 股份公司   BzgDhDj  
  C (160)cost 成本   8p!PR^OM@  
  C (161)cost account 成本帐户   S ":-5S6  
  C (162)cost accounting 成本会计   5\a5^F K~  
  C (163)cost accounting manual 成本手册   a-kU?&* y  
  C (164)cost accounts calendar 成本报表的日历时间   <vj&e(D^  
  C (165)cost adjustment 成本调整   bG Sgph  
  C (166)cost allocation 成本分配   sB"]R%`_  
  C (167)cost apportionment 成本分摊   ,v^it+Jc'  
  C (168)cost attribution 成本归属    M,6AD]  
  C (169)cost audit 成本审计   HWHGxg['r  
  C (170)cost behaviour 成本性态   L'Wcb = ;  
  C (171)cost benefit analysis 成本效益分析   )qxL@w.  
  C (172)cost center 成本中心   gmM79^CEF  
  C (173)cost driver 成本动因
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