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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 &0SX*KyI  
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  1.audit   审计 hH[UIe  
  2.attestation   鉴证 ^qs=fF  
  3.credibility   可信赖程度 <KqZ.7XfB  
  4.audit of financial statements 财务报表审计 ^_#0\f  
  5.agreed-upon procedures 执行商定程序 Z0g3> iItM  
  6.high levels of assurance 高水平保证 =i  }  
  7.compilation 编制 K,bv\j;f  
  8.reliability 可靠性 ~4y&]:I  
  9.relevance 相关性 DZ5%-  
  10.professional skepticism 职业谨慎 1%Xwk2l,8b  
  11.objectivity 客观性 )9Mm L-7K  
  12. professional competence 专业胜任能力 :TJv<NZi'  
  13.Senior/CPA-in-charge 项目经理 H!Z=}>TN  
  14.audit engagement letter 业务约定书 wx n D3  
  15.recurring audit 连续审计 (f^WC,  
  16.the client 委托人 T`7;Rl'Q  
  17.change CPA 更换注册会计 -;&aU;k  
  18.the existing CPA 现任注册会计师 }GJIM|7^  
  19.the successor CPA 后任注册会计师 _R<eWp  
  20.the preceding CPA前任注册会计师 Er^ijh,  
  21.issue the audit report 出具审计报告 J * $u  
  22.expert 专家 fu'iG7U M  
  23.the board of directors 董事会 jnsV'@v8Nj  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ce th)Xm  
  25.assess material misstatement risks评估重大错报风险 ojU:RRr4l$  
  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 "- S2${  
  27.a general knowledge of —— 初步了解―――的情况 8-5MGh0L  
  28.a more knowledge of—— 进一步了解的情况 S%<RV6{aiM  
  29.the prior year‘s working papers 以前年度工作底稿 CwZ+P n0  
  30.minutes of meeting 会议纪要 YMOy 6C  
  31.business risks 经营风险 0gO<]]M?  
  32.appropriateness 适当性 F%@( $f  
  33.accounting estimate 会计估计 u[9i>7}9  
  34.management representations 管理层声明 EKoAIC*?p  
  35.going concern assumption 持续经营假设 #3vq+mcn  
  36.audit plan 审计计划 8rwkux >  
  37.significant audit areas 重点审计领域 @-nCK Yj  
  38.error 错误 Jaz|b`KDj  
  39.fraud舞弊 Xd/gvg{??0  
  40.modified or additional procedures 修改或追加审计程序 PhW< )B]  
  41.misappropriation of assets 侵占资产 H$TYp  
  42.transactions without substance 虚假交易 n.jF:  
  43.unusual pressures 异常压力 x=Z\c,@O  
  44.the suspected noncompliance 涉嫌存在违法行为 opxVxjTT#  
  45.materialiy 重要性 sc'QNhrW  
  46.exceed the materiality level 超过重要性水平 }VxbO8\b(  
  47.approach the materiality level 接近重要性水平 |#8u:rguy  
  48.an acceptably low level 可接受水平 < .&t'W  
  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 c;c'E&9P]  
  50.misstatements or omissions 错报或漏报 0yr=$F(]s  
  51.aggregate 总计 o:B?gDM  
  52.subsequent events 期后事项 'b#RfF,7H}  
  53.adjust the financial statements 调整财务报表 O 4@sN=o  
  54.perform additional audit procedures 实施追加的审计程序 :Y/i%#*1  
  55.audit risk 审计风险 9 X}F{!p~1  
  56.detection risk 检查风险 6}wXNTd  
  57.inappropriate audit opinion 不适当的审计意见 z1[2.&9D-  
  58.material misstatement 重大的错报 s2A3.SN  
  59.tolerable misstatement 可容忍错报 >FED*C4  
  60.the acceptable level of detection risk 可接受的检查风险 d!kiWmw,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Fq/?0B8  
  62.simall business 小规模企业 Sp$~)f'  
  63.accounting system 会计系统 Z*S 9pkWcF  
  64.test of control 控制测试 9XWHr/-_@  
  65.walk-through test 穿行测试 6}^0/ 76^,  
  66.communication 沟通 Z&FC:4!!  
  67.flow chart 流程图 meunAEe  
  68.reperformance of internal control 重新执行 WF\ hXO  
  69.audit evidence 审计证据 TJFxo? gC"  
  70.substantive procedures 实质性程序 HL$}Gh]q  
  71.assertions 认定 {|?OKCG{  
  72.esistence 存在 tn\Y:  
  73.occurrence 发生 6Ug( J$Ouh  
  74.completeness 完整性 9k8ftxB^  
  75.rights and obligations 权利和义务 IPm SkK  
  76.valuation and allocation 计价和分摊 EeGP E  
  77.cutoff 截止 2GOQ|Z  
  78.accuracy 准确性 N1$lG? )+  
  79.classification 分类 YVt#( jl  
  80.inspection 检查 6*,'A|t?y  
  81.supervision of counting 监盘 YSwAu,$jf  
  82.observation 观察 =!7k/n';  
  83.confirmation 函证 hZ2!UW4'  
  84.computation 计算 ,ButNB v  
  85.analytical procedures 分析程序 {[WEA^C~Q  
  86.vouch 核对 )1 ia;6}  
  87.trace 追查 2?YN8 n9n  
  88.audit sampling 审计抽样 *O-1zIlp  
  89.error 误差 ?95^&4Oh0  
  90.expected error 预期误差 }Kc[pp|9<  
  91.population 总体 f!hQ"1[  
  92.sampling risk 抽样风险 )&:4//}a  
  93.non- sampling risk 非抽样风险 ry9%Y3  
  94.sampling unit 抽样单位 `<&RZB2  
  95.statistical sampling 统计抽样 tWR>I$O8F  
  96.tolerable error 可容忍误差 *(6vO{  
  97.the risk of under reliance 信赖不足风险 gQaBQq9  
  98.the risk of over reliance 信赖过度风险 kbzzage6L  
  99.the risk of incorrect rejection 误拒风险 t"M&Yy  
  100. the risk of incorrect acceptance 误受风险 )W9W8>Cc5_  
  101.working trial balance 试算平衡表 5=%:CN!/@p  
  102.index and cross-referencing 索引和交叉索引 h|OqM:J;  
  103.cash receipt 现金收入 P#-9{T   
  104.cash disbursement 现金支出 \Z9+U:n  
  105.bank statement 银行对账单 9bvzt8pc  
  106.bank reconciliation 银行存款余额调节表 q<(yNqMKP  
  107.balance sheet date 资产负债表日 0 [ MQp"z  
  108.net realizable value 可变现净值 ucP }( $  
  109.storeroom 仓库 I>ks H  
  110.sale invoice 销售发票 ^FNvVbK|`  
  111.price list 价目表 19-|.9m(  
  112.positive confirmation request 积极式询证函 N,U<.{T=A  
  113.negative confirmation request 消极式询证函 am,UUJ+h>  
  114.purchase requisition 请购单 0S8v41i6  
  115.receiving report 验收报告 _mVq9nBEf  
  116.gross margin 毛利 Q\>9PKK  
  117.manufacturing overhead 制造费用 gi!{y   
  118.material requisition 领料单 Ut:>'TwG  
  119.inventory-taking 存货盘点 ,] HH%/h  
  120.bond certificate 债券 '>dsROB->  
  121.stock certificate 股票 2u 8z>/G  
  122.audit report 审计报告 f w aq  
  123.entity 被审计单位 Uywi,9f  
  124.addressee of the audit report 审计报告的收件人 XnC`JO+7M  
  125.unqualified opinion 无保留意见 J.'}R2gT1  
  126.qualified opinion 保留意见 EIZSV>  
  127.disclaimer of opinion 无法表示意见 4AdZN5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   RbB y8ZVM  
  A (2)absorbed overhead 已吸收制造费用 q]Y [W1  
  A (3)absorption costing 吸收成本计算 j2O?]M  
  A (4)account 账户,报表   {2wfv2hQ  
  A (5)accounting postulate 会计假设   db$wKvO1  
  A (6)accounting series release 会计公告文件   P.^%8L  
  A (7)accounting valuation 会计计价   <Stfqa6FJ  
  A (8)account sale 承销清单 qOaI4JP@  
  A (9)accountability concept 经营责任概念   RC(fhqV  
  A (10)accountancy 会计职业   9pAklD4  
  A (11)accountant 会计师   <P&~k\BuF{  
  A (12)accounting 会计   FPj j1U`C  
  A (13)agency cost 代理成本   %|mRib|<C  
  A (14)accounting bases 会计基础   8W' ,T  
  A (15)accounting manual 会计手册   <vS J< WY  
  A (16)accounting period 会计期间   ]pUf[^4  
  A (17)accounting policies 会计方针   dH4wyd`  
  A (18)accounting rate of return 会计报酬率   y\-f{I   
  A (19)accounting reference date 会计参照日   EHpIbj;n  
  A (20)accounting reference period 会计参照期间   [@ExR*  
  A (21)accrual concept 应计概念   -*q:B[d  
  A (22)accrual expenses 应计费用   >q+o MrU  
  A (23)acid test ration 速动比率(酸性测试比率)   W 2/`O?  
  A (24)acquisition 购置   3I0=^ >A  
  A (25)acquisition accounting 收购会计   . ] =$((  
  A (26)activity based accounting 作业基础成本计算    d+FS  
  A (27)adjusting events 调整事项   >E*j4gg  
  A (28)administrative expenses 行政管理费   R.n:W;^`  
  A (29)advice note 发货通知   ! 63>II  
  A (30)amortization 摊销   }yM /z  
  A (31)analytical review 分析性检查   >KF1]/y<  
  A (32)annual equivalent cost 年度等量成本法   Y:|_M3&'o  
  A (33)annual report and accounts 年度报告和报表   sg@)IEg</v  
  A (34)appraisal cost 检验成本   aLr\Uq,83  
  A (35)appropriation account 盈余分配账户   .hI3Uv8[  
  A (36)articles of association 公司章程细则   [UO?L2$&  
  A (37)assets 资产   h<KE)^).  
  A (38)assets cover 资产保障   s^5KF K1  
  A (39)asset value per share 每股资产价值   R7~H}>uaF  
  A (40)associated company 联营公司   }bj dK  
  A (41)attainable standard 可达标准   Q-<,+[/  
43cdWd%  
 A (42)attributable profit 可归属利润   ^`0^|u=  
  A (43)audit 审计   3;fuz Kk@b  
  A (44)audit report 审计报告   _`6fGu& W  
  A (45)auditing standards 审计准则   O{b.-<  
  A (46)authorized share capital 额定股本   JNY;;9o  
  A (47)available hours 可用小时   i3C5"\y  
  A (48)avoidable costs 可避免成本 e[txJ*SuO  
  B (49)back-to-back loan 易币贷款   X$"=\p>X  
  B (50)backflush accounting 倒退成本计算   `[T|Ck5  
  B (51)bad debts 坏帐   3yNILj  
  B (52)bad debts ratio 坏帐比率   8r7}6  
  B (53)bank charges 银行手续费   \ ;.W;!*  
  B (54)bank overdraft 银行透支   63hOK  
  B (55)bank reconciliation 银行存款调节表   wc #+ Yh6  
  B (56)bank statement 银行对账单   C$MaJHkiF  
  B (57)bankruptcy 破产   0bY}<x(;  
  B (58)basis of apportionment 分摊基础   oU }eAZj{  
  B (59)batch 批量   IyTL|W6  
  B (60)batch costing 分批成本计算   wps`2`z  
  B (61)beta factor B(市场)风险因素   !>$tRW?gH~  
  B (62)bill 账单   |7@[+  
  B (63)bill of exchange 汇票   -{z.8p}IW  
  B (64)bill of landing 提单   2&*r1NXBE  
  B (65)bill of materials 用料预计单   Tac7+=T  
  B (66)bill payable 应付票据   S+c)  
  B (67)bill receivable 应收票据   pk&kJ307  
  B (68)bin card 存货记录卡   T;6 VI|\  
  B (69)bonus 红利   /cn=8%!N  
  B (70)book-keeping 薄记   PoyY}Ra  
  B (71)Boston classification 波士顿分类   ]y*AA58;  
  B (72)breakeven chart 保本图   F Qtlo+3  
  B (73)breakeven point 保本点   j=U [V&T  
  B (74)breaking-down time 复位时间   9f ,$JjX[  
  B (75)budget 预算   <DG=qP6O  
  B (76)budget center 预算中心   d\FBY&C7b  
  B (77)budget cost allowance 预算成本折让    3*@ sp  
  B (78)budget manual 预算手册   /P<K)a4GM  
  B (79)budget period 预算期间   " 9=F/o9  
  B (80)budgetary control 预算控制   *P4G}9B|9:  
  B (81)budgeted capacity 预算生产能力   .h)o\6Wq  
  B (82)burden 制造费用   fbF *C V  
  B (83)business center 经营中心   <uGc=Du  
  B (84)business entity 营业个体   Rs@2Pe$3  
  B (85)business unit 经营单位   dZnAdlJ  
 B (86)buy-out management 管理性购买产权   xf1@mi[a  
  B (87)by-product 副产品 x1['+!01  
  C (88)called-up share capital 催缴股本   9|yn{4E  
  C (89)capacity 生产能力   2{!o "6t  
  C (90)capacity ratios 生产能力比率   * b+ef  
  C (91)capital 资本   1EvAV,v"  
  C (92)capital assets pricing model资本资产计价模式   6FMW}*6<  
  C (93)capital commitment 承诺资本   8l(_{Y5(-  
  C (94)capital employed 已运用的资本   %E q} H  
  C (95)capital expenditure 资本支出   o!TG8aeb  
  C (96)capital expenditureauthorization 资本支出核准   ya7/&Z )0  
  C (97)capital expenditure control 资本支出控制   fp^!?u  
  C (98)capital expenditure proposal资本支出申请   )bc0 t]Fs  
  C (99)capital funding planning 资本基金筹集计划   8 VMe#41  
  C (100)capital gain 资本收益   K07b#`NF6  
  C (101)capital investment appraisal资本投资评估   Fl,(KST z  
  C (102)capital maintenance 资本保全   n[Jpy[4g  
  C (103)capital resource planning 资本资源计划   5&5 x[S8  
  C (104)capital surplus 资本盈余   0pP;[7k\  
  C (105)capital turnover 资本周转率   BElVkb  
  C (106)card 记录卡   YEGRM$'`  
  C (107)cash 现金   9F8"(  
  C (108)cash account 现金账户   T;(k  
  C (109)cash book 现金账薄   -h&AO\*^W  
  C (110)cash cow 金牛产品   %X(iAoxbj  
  C (111)cash flow 现金流量   CR$\$-  
  C (112)cash discounted 现金贴现   s{v!jZ  
  C (113)cash flow budget 现金流量预算   2 CX'J8Sy  
  C (114)cash flow statement 现金流量表   =n_r\z  
  C (115)cash ledger 现金分类账   E? > ERO3  
  C (116)cash limit 现金限额    uY]nqb  
  C (117)CCA 现时成本会计   . IBy'  
  C (118)center 中心   @y,pf Wh`  
  C (119)changeover time 变更时间   $Z Sjq  
  C (120)chartered entity 特许经济个体   ~(4;P%L:  
  C (121)cheque 支票   }EB/18  
  C (122)cheque register 支票登记薄   ,k}-I65M*t  
  C (123)coin analysis 零钱分类   $q`650&S*  
  C (124)classification 分类   gzS6{570  
  C (125)clock card 工时卡   2"`R_q  
  C (126)code 代码   if6/ +7  
  C (127)commitment accounting 承诺确认会计   2y/|/IW=  
  C (128)common cost 共同成本   P@ Oq'y[  
  C (129)company limited byguarantee 有限担保责任公司   C*A!`Q?1Y  
C (130)company limited shares 股份有限公司   d{?X:*F  
  C (131)competitive position 竞争能力状况   F91'5D,u0  
  C (132)concept 概念   4+fWIY1 "  
  C (133)conglomerate 跨行业企业   K&2{k+ w  
  C (134)consistency concept 一致性概念   k WVaHZr  
  C (135)consolidated accounts 合并报表   K.k%Tg[ ~  
  C (136)consolidation accounting 合并会计   xVOoYr>O  
  C (137)consortium 财团   _]~`t+W'DJ  
  C (138)contingency plan 应急计划   CmyCne   
  C (139)contingent liabilities 或有负债   B%P  g :|  
  C (140)continuous operation 连续生产   k/MrNiC  
  C (141)contra 抵消   '!8'Xo@Go3  
  C (142)contract cost 合同成本   `acX1YWh5  
  C (143)contract costing 合同成本计算   WCc7 MK  
  C (144)contribution 贡献毛益   d\% |!ix  
  C (145)contribution centre 贡献中心   Bp #:sAG  
  C (146)contribution chart 贡献图   n#F:(MSOp  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   luNEgCq  
  C (148)contribution to salesration 贡献毛益对销售比率   mQ# 0c_  
  C (149)control 控制   MM_c{gFF  
  C (150)control account 控制帐户   i8CO+Iv*{  
  C (151)control limits 控制限度   8_yhV{  
  C (152)controllability concept 可控制概念   ?)x"+[2  
  C (153)controllable cost 可控制成本   K"lZwU\:On  
  C (154)conversion cost 加工成本   VJp; XM  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   v?\Z4Z|f  
  C (156)corporate appraisal 公司评估   C t-^-XD  
  C (157)corporate planning 公司计划   9 b?Nlk8d  
  C (158)corporate social reporting 公司社会报告   6|h~pH  
  C (159)corporation 股份公司   Y 6B7qp  
  C (160)cost 成本   g9N_s,3jC  
  C (161)cost account 成本帐户   EZICH& _  
  C (162)cost accounting 成本会计   7RE 'KH_$  
  C (163)cost accounting manual 成本手册   a #Yo^"*1  
  C (164)cost accounts calendar 成本报表的日历时间   :=CRsQAn  
  C (165)cost adjustment 成本调整   nQy%av$  
  C (166)cost allocation 成本分配    D`Tx,^E  
  C (167)cost apportionment 成本分摊   X ,+M?  
  C (168)cost attribution 成本归属   tv,Z>&OM  
  C (169)cost audit 成本审计   $F^p5EXkc6  
  C (170)cost behaviour 成本性态   'fIBJ3s[o  
  C (171)cost benefit analysis 成本效益分析   x^0MEsR  
  C (172)cost center 成本中心   h5+L/8+J^z  
  C (173)cost driver 成本动因
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