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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 =H<0o?8?c  
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  1.audit   审计 qOaQxRYm%Y  
  2.attestation   鉴证 $F .kK%-*  
  3.credibility   可信赖程度 {_U Kttp  
  4.audit of financial statements 财务报表审计 +\"-P72vjk  
  5.agreed-upon procedures 执行商定程序 7E!7"2e a  
  6.high levels of assurance 高水平保证 .q][? mW3  
  7.compilation 编制 y&_m 4Zw"  
  8.reliability 可靠性 i! ~'M;S  
  9.relevance 相关性 `Bn=?9  
  10.professional skepticism 职业谨慎 >]=j'+]  
  11.objectivity 客观性 Rte+(- iL  
  12. professional competence 专业胜任能力 3gQPKBpc  
  13.Senior/CPA-in-charge 项目经理 _owjTo}  
  14.audit engagement letter 业务约定书 *1@:'rJ  
  15.recurring audit 连续审计 j6(?D*x  
  16.the client 委托人 ,_ag;pt9)  
  17.change CPA 更换注册会计 \Ey~3&x9f  
  18.the existing CPA 现任注册会计师 dO7;}>F$n  
  19.the successor CPA 后任注册会计师 tvd0R$5}  
  20.the preceding CPA前任注册会计师 h O emt  
  21.issue the audit report 出具审计报告 t4K~cK  
  22.expert 专家 joul< t-  
  23.the board of directors 董事会 //Ai.Q.J[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \C 5%\4  
  25.assess material misstatement risks评估重大错报风险 8j1ekv  
  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 iK{T^vvk  
  27.a general knowledge of —— 初步了解―――的情况 TzBzEiANn  
  28.a more knowledge of—— 进一步了解的情况 dGwszziuK  
  29.the prior year‘s working papers 以前年度工作底稿 nY $tp  
  30.minutes of meeting 会议纪要 w{ `|N$  
  31.business risks 经营风险 wNE$6  
  32.appropriateness 适当性 F>gmj'-^  
  33.accounting estimate 会计估计 /HZumV?  
  34.management representations 管理层声明 $j)hNWI  
  35.going concern assumption 持续经营假设 s=Q(C[%I  
  36.audit plan 审计计划 *5,c Rz  
  37.significant audit areas 重点审计领域  j<"nO(  
  38.error 错误 %i)B* 9k  
  39.fraud舞弊 UK*qKj. )  
  40.modified or additional procedures 修改或追加审计程序 ]IJv-(  
  41.misappropriation of assets 侵占资产 `B8tmW#  
  42.transactions without substance 虚假交易 pUl8{YGS  
  43.unusual pressures 异常压力 H(Ms^8Vs~:  
  44.the suspected noncompliance 涉嫌存在违法行为 +\#Fd  
  45.materialiy 重要性 TOLl@p]lU  
  46.exceed the materiality level 超过重要性水平 d77r9  
  47.approach the materiality level 接近重要性水平 6k?`:QK/sl  
  48.an acceptably low level 可接受水平 (Y(E%  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dRvin[R8  
  50.misstatements or omissions 错报或漏报 mCKk*5ws5"  
  51.aggregate 总计 si(;y](  
  52.subsequent events 期后事项 8O1K[sEjui  
  53.adjust the financial statements 调整财务报表 j;K#]  
  54.perform additional audit procedures 实施追加的审计程序 zGc(Ef5`M6  
  55.audit risk 审计风险 v[<Bjs\q5  
  56.detection risk 检查风险 u}6v?!  
  57.inappropriate audit opinion 不适当的审计意见 *Dr5O9Y  
  58.material misstatement 重大的错报 "Mmf6hu  
  59.tolerable misstatement 可容忍错报 O_K_f+7  
  60.the acceptable level of detection risk 可接受的检查风险 ;K:8#XuV  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 wb"RB A9  
  62.simall business 小规模企业 /-0' Qa+*  
  63.accounting system 会计系统 Y@F  
  64.test of control 控制测试 jJwkuh8R  
  65.walk-through test 穿行测试 0'$p$K  
  66.communication 沟通 b4,jN~ci  
  67.flow chart 流程图 ! d9AG|  
  68.reperformance of internal control 重新执行 'PdmI<eXQ  
  69.audit evidence 审计证据 4}KU>9YRA  
  70.substantive procedures 实质性程序 _>bRv+RVR  
  71.assertions 认定 xk~Nmb}  
  72.esistence 存在 o4=Yu7L  
  73.occurrence 发生 hv)7H)|l~]  
  74.completeness 完整性 #WE]`zd  
  75.rights and obligations 权利和义务 ;)!"Ty|  
  76.valuation and allocation 计价和分摊 nq`q[KV:  
  77.cutoff 截止 =?0QqCjK)  
  78.accuracy 准确性 8V4V3^_xs  
  79.classification 分类 $R{8z-,Q  
  80.inspection 检查 B94 &elu  
  81.supervision of counting 监盘 :h";c"  
  82.observation 观察 =;c_} VY  
  83.confirmation 函证 Qs+k)e,  
  84.computation 计算 L~FTr  
  85.analytical procedures 分析程序 n+2J Dq|?p  
  86.vouch 核对 m[2'd  
  87.trace 追查 _ py2kjA6  
  88.audit sampling 审计抽样 Jme%  
  89.error 误差 9]_GNk-D  
  90.expected error 预期误差 oJaAM|7uv  
  91.population 总体 T<jfAE  
  92.sampling risk 抽样风险 E*v]:kok  
  93.non- sampling risk 非抽样风险 dU;upS_-  
  94.sampling unit 抽样单位 DacJ,in_I{  
  95.statistical sampling 统计抽样 xNdIDj@  
  96.tolerable error 可容忍误差 (N U0T w  
  97.the risk of under reliance 信赖不足风险 Go+[uY^  
  98.the risk of over reliance 信赖过度风险 "zV']A>4H  
  99.the risk of incorrect rejection 误拒风险 +?N}Y{Y&  
  100. the risk of incorrect acceptance 误受风险 ]O!s 'lC  
  101.working trial balance 试算平衡表 S6 }QFx  
  102.index and cross-referencing 索引和交叉索引 /! ^P)yU,  
  103.cash receipt 现金收入 &`:rp!Lc  
  104.cash disbursement 现金支出 MguL$W&l  
  105.bank statement 银行对账单 A1JzW)B  
  106.bank reconciliation 银行存款余额调节表 LR$z0rDEM  
  107.balance sheet date 资产负债表日 6 nGY^  
  108.net realizable value 可变现净值 g_D-(J`IK,  
  109.storeroom 仓库 $@87?Ab  
  110.sale invoice 销售发票 |"}4*V_*  
  111.price list 价目表 l`rC0kJ]  
  112.positive confirmation request 积极式询证函 PvOC5b  
  113.negative confirmation request 消极式询证函 !7` [i  
  114.purchase requisition 请购单 I($,9|9F  
  115.receiving report 验收报告 <NQyP{p  
  116.gross margin 毛利 {fG|_+tl3o  
  117.manufacturing overhead 制造费用 _5\AS+[x  
  118.material requisition 领料单 ~ v1W  
  119.inventory-taking 存货盘点 $j`<SxJ>  
  120.bond certificate 债券 Fd !iQ  
  121.stock certificate 股票 2lz {_9  
  122.audit report 审计报告 1~qm+n ET\  
  123.entity 被审计单位 {,V$ *  
  124.addressee of the audit report 审计报告的收件人 u:4["ViC  
  125.unqualified opinion 无保留意见 3hJH(ToO  
  126.qualified opinion 保留意见 %aLCH\e  
  127.disclaimer of opinion 无法表示意见 w#{l 4{X|  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   w4OW4J#  
  A (2)absorbed overhead 已吸收制造费用 EX 9Z{xX  
  A (3)absorption costing 吸收成本计算 ^-L{/'[8M  
  A (4)account 账户,报表   ]GS ~i+=M  
  A (5)accounting postulate 会计假设   <P pYl  
  A (6)accounting series release 会计公告文件   i/: 5jI|  
  A (7)accounting valuation 会计计价   i ^S2%qz  
  A (8)account sale 承销清单 |4xo4%BQ>  
  A (9)accountability concept 经营责任概念   T 'i~_R6  
  A (10)accountancy 会计职业   )H+h ;U  
  A (11)accountant 会计师    oWrE2U;  
  A (12)accounting 会计   D{svR-~T  
  A (13)agency cost 代理成本   ,|x\MHd?t_  
  A (14)accounting bases 会计基础   "w^Nu6  
  A (15)accounting manual 会计手册   " ~n3iNkP  
  A (16)accounting period 会计期间   }@*I+\W/  
  A (17)accounting policies 会计方针   nhT;b,G.Z  
  A (18)accounting rate of return 会计报酬率   Mryn>b`cB  
  A (19)accounting reference date 会计参照日   /d]~ly @uI  
  A (20)accounting reference period 会计参照期间   FAd``9kRT  
  A (21)accrual concept 应计概念   qhwoV4@f  
  A (22)accrual expenses 应计费用   7%opzdS#  
  A (23)acid test ration 速动比率(酸性测试比率)   4f jC  
  A (24)acquisition 购置   X v*}1PZH  
  A (25)acquisition accounting 收购会计   9i[4"&K  
  A (26)activity based accounting 作业基础成本计算   ;r@!a!NLB  
  A (27)adjusting events 调整事项   GRQ_+K  
  A (28)administrative expenses 行政管理费   4a 4N C  
  A (29)advice note 发货通知   ~1d!hq?/q  
  A (30)amortization 摊销   THr8o V5  
  A (31)analytical review 分析性检查   ;&7,7 3!  
  A (32)annual equivalent cost 年度等量成本法   |=,83,a  
  A (33)annual report and accounts 年度报告和报表   wEK%T P4  
  A (34)appraisal cost 检验成本   ?+Hp?i$1  
  A (35)appropriation account 盈余分配账户   @4@PuWI0-  
  A (36)articles of association 公司章程细则   Q4 CJ]J`  
  A (37)assets 资产   1 Xa+%n 9  
  A (38)assets cover 资产保障   ,M{Q}:$+4  
  A (39)asset value per share 每股资产价值   . o"<N  
  A (40)associated company 联营公司   %2zas(b9j  
  A (41)attainable standard 可达标准   }Qb';-+;d  
Np)ho8zU  
 A (42)attributable profit 可归属利润   @bY?$fj_u  
  A (43)audit 审计   # hZQ >zcF  
  A (44)audit report 审计报告   .5^a;`-+  
  A (45)auditing standards 审计准则   3~:0?Zuq  
  A (46)authorized share capital 额定股本   1h{>[ 'L  
  A (47)available hours 可用小时   ~r PYJ  
  A (48)avoidable costs 可避免成本 u'=(&><  
  B (49)back-to-back loan 易币贷款   'hy?jQ'|e  
  B (50)backflush accounting 倒退成本计算   UIz:=DJ  
  B (51)bad debts 坏帐   U ~CdU  
  B (52)bad debts ratio 坏帐比率   8T<@ @6`T  
  B (53)bank charges 银行手续费   d<_NB]V&F  
  B (54)bank overdraft 银行透支   yqYhe-"  
  B (55)bank reconciliation 银行存款调节表   =9fEv,Jk  
  B (56)bank statement 银行对账单   ]2LXU YB  
  B (57)bankruptcy 破产   7Zo&+  
  B (58)basis of apportionment 分摊基础   \w3%[+c  
  B (59)batch 批量   >eRZ+|k?N  
  B (60)batch costing 分批成本计算   qj`,qm P  
  B (61)beta factor B(市场)风险因素   KS?mw`Nr  
  B (62)bill 账单   xl3zy~; M  
  B (63)bill of exchange 汇票   jp% +n  
  B (64)bill of landing 提单   ia_Z\q  
  B (65)bill of materials 用料预计单   xM%`K P.8X  
  B (66)bill payable 应付票据   wy YtpW  
  B (67)bill receivable 应收票据   T0YDfo  
  B (68)bin card 存货记录卡   TZ:34\u   
  B (69)bonus 红利   YsZ {1W  
  B (70)book-keeping 薄记   bI#<Ee0nJ  
  B (71)Boston classification 波士顿分类   ](_{,P  
  B (72)breakeven chart 保本图   {:,_A  
  B (73)breakeven point 保本点   0hFH^2%UY  
  B (74)breaking-down time 复位时间   B~WK)UR  
  B (75)budget 预算   r?>Vx -  
  B (76)budget center 预算中心   G5Je{N8W  
  B (77)budget cost allowance 预算成本折让   #UBB lE#  
  B (78)budget manual 预算手册   G l_\Vy  
  B (79)budget period 预算期间   B>sCP"/uV  
  B (80)budgetary control 预算控制   ix^gAot  
  B (81)budgeted capacity 预算生产能力   tp%|AD"  
  B (82)burden 制造费用   6g}^Q?cpV#  
  B (83)business center 经营中心   KS b(R/T  
  B (84)business entity 营业个体   1B6C<cL:sU  
  B (85)business unit 经营单位   A%h~Z a  
 B (86)buy-out management 管理性购买产权   lxo.,n)  
  B (87)by-product 副产品 w2 /* `YO  
  C (88)called-up share capital 催缴股本   /8=:qIJYA  
  C (89)capacity 生产能力   #FEa 5  
  C (90)capacity ratios 生产能力比率   Ze#Jhn@  
  C (91)capital 资本   ,.[.SU#V  
  C (92)capital assets pricing model资本资产计价模式   4 #aqz9k  
  C (93)capital commitment 承诺资本   ]{(l;k9=e  
  C (94)capital employed 已运用的资本   -xw 98  
  C (95)capital expenditure 资本支出   C/CN '  
  C (96)capital expenditureauthorization 资本支出核准   D!X>O}  
  C (97)capital expenditure control 资本支出控制   :G^"e  
  C (98)capital expenditure proposal资本支出申请   o>0O@NE  
  C (99)capital funding planning 资本基金筹集计划   {5U1`>  
  C (100)capital gain 资本收益   "|F. 'qZrm  
  C (101)capital investment appraisal资本投资评估   #m[vn^8B]y  
  C (102)capital maintenance 资本保全   ri#,ec|J  
  C (103)capital resource planning 资本资源计划   e)*mC oR  
  C (104)capital surplus 资本盈余   G XarUjs  
  C (105)capital turnover 资本周转率   ZEL/Ndk  
  C (106)card 记录卡   ?E%U|(S)=L  
  C (107)cash 现金   Hr /W6C  
  C (108)cash account 现金账户   -Uzc"Lx B  
  C (109)cash book 现金账薄   F='Xj@&O  
  C (110)cash cow 金牛产品   B{;11 u  
  C (111)cash flow 现金流量   Sc%a J1  
  C (112)cash discounted 现金贴现   Uc\|X;nkRk  
  C (113)cash flow budget 现金流量预算   ooomi"u  
  C (114)cash flow statement 现金流量表   tceIA8d6  
  C (115)cash ledger 现金分类账   W"W@WG9X0  
  C (116)cash limit 现金限额   GEhdk]<a7  
  C (117)CCA 现时成本会计   A,3@j@bdy  
  C (118)center 中心   #D/$6ah~m  
  C (119)changeover time 变更时间   $/NGNkl[  
  C (120)chartered entity 特许经济个体   F<h&3  
  C (121)cheque 支票   sVE>=0TVP  
  C (122)cheque register 支票登记薄   I h5/=_n  
  C (123)coin analysis 零钱分类   iSOD&J_  
  C (124)classification 分类   _ u #/u2<  
  C (125)clock card 工时卡   Tf9&,!>V  
  C (126)code 代码   WH{cJ7wCL  
  C (127)commitment accounting 承诺确认会计   'wCS6_K  
  C (128)common cost 共同成本   D9}d]9]$  
  C (129)company limited byguarantee 有限担保责任公司   !}iL O0  
C (130)company limited shares 股份有限公司   `K$:r4/[  
  C (131)competitive position 竞争能力状况   -X`~;=m>U  
  C (132)concept 概念   ;~}- AI-  
  C (133)conglomerate 跨行业企业   b%=1"&JI:  
  C (134)consistency concept 一致性概念   |hu"5*  
  C (135)consolidated accounts 合并报表   @uQ%o%Ru6  
  C (136)consolidation accounting 合并会计   '}wG"0  
  C (137)consortium 财团   $~ pr+Ei  
  C (138)contingency plan 应急计划   ;6DR .2}?>  
  C (139)contingent liabilities 或有负债    ~Y1"k]J  
  C (140)continuous operation 连续生产   *raIV]W3  
  C (141)contra 抵消   zi?qK?m  
  C (142)contract cost 合同成本   k\4 g|Lya  
  C (143)contract costing 合同成本计算   Ytl:YzXCi  
  C (144)contribution 贡献毛益   vN{vJlpY  
  C (145)contribution centre 贡献中心   w:m'uB%W  
  C (146)contribution chart 贡献图   N2[, aU  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +}Qv6s#  
  C (148)contribution to salesration 贡献毛益对销售比率   #n U@hOfg  
  C (149)control 控制   /AK*aRU^  
  C (150)control account 控制帐户   _DNkdS [[  
  C (151)control limits 控制限度   W)6U6  
  C (152)controllability concept 可控制概念   [{6&.v  
  C (153)controllable cost 可控制成本   ]3gYuz|  
  C (154)conversion cost 加工成本   )OARO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   D]t~S1ycG7  
  C (156)corporate appraisal 公司评估   >GdLEE'w  
  C (157)corporate planning 公司计划   v&t`5-e-A  
  C (158)corporate social reporting 公司社会报告   , I[^3Fn  
  C (159)corporation 股份公司   5pNvzw  
  C (160)cost 成本   8.Pcr<  
  C (161)cost account 成本帐户   {q5hF5!`)  
  C (162)cost accounting 成本会计   ]=$-B  
  C (163)cost accounting manual 成本手册   9b{g+lMZo  
  C (164)cost accounts calendar 成本报表的日历时间   -L^0-g  
  C (165)cost adjustment 成本调整   d&GKfF  
  C (166)cost allocation 成本分配   +^^S'mP8  
  C (167)cost apportionment 成本分摊   / t%"Dh 8x  
  C (168)cost attribution 成本归属   kw*Cr/'*  
  C (169)cost audit 成本审计   #C;#$|d  
  C (170)cost behaviour 成本性态   Y\Fuj)  
  C (171)cost benefit analysis 成本效益分析   &(z8GYBr  
  C (172)cost center 成本中心   lB5[ #z  
  C (173)cost driver 成本动因
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