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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 pV`?=[h9  
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  1.audit   审计 =To}yJ#  
  2.attestation   鉴证 *Xm$w  
  3.credibility   可信赖程度 :rr;9nMR[  
  4.audit of financial statements 财务报表审计 (prqo1e@  
  5.agreed-upon procedures 执行商定程序 5y3V duE  
  6.high levels of assurance 高水平保证 "W!Uxc  
  7.compilation 编制 HAa$ pGb  
  8.reliability 可靠性 E2J.t`H  
  9.relevance 相关性 8JYF0r7  
  10.professional skepticism 职业谨慎 mFoE2?Y  
  11.objectivity 客观性 'Bul_D4B  
  12. professional competence 专业胜任能力 aN n\URR  
  13.Senior/CPA-in-charge 项目经理 3@xn<eu  
  14.audit engagement letter 业务约定书 H$GJpXIb  
  15.recurring audit 连续审计 .C$4jR.KC  
  16.the client 委托人 #bk[Zj&  
  17.change CPA 更换注册会计 L{XNOf3  
  18.the existing CPA 现任注册会计师 -n.ltgW@   
  19.the successor CPA 后任注册会计师 ~%)ug3%e  
  20.the preceding CPA前任注册会计师 t\& u  
  21.issue the audit report 出具审计报告 @& H Tt  
  22.expert 专家 #|\w\MJamP  
  23.the board of directors 董事会 E"8cB]`|8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 rDr3)*H?0  
  25.assess material misstatement risks评估重大错报风险 ~ti{na4W<  
  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 `` !BE"yN  
  27.a general knowledge of —— 初步了解―――的情况 0|mF /  
  28.a more knowledge of—— 进一步了解的情况 oUXi 4lsSc  
  29.the prior year‘s working papers 以前年度工作底稿 -44{b<:D  
  30.minutes of meeting 会议纪要 RE*;_DF  
  31.business risks 经营风险 jV:Krk6T<  
  32.appropriateness 适当性 + Xc s<+b  
  33.accounting estimate 会计估计 kY e3A &J  
  34.management representations 管理层声明 3 *0/<1f1!  
  35.going concern assumption 持续经营假设 P[E:=p  
  36.audit plan 审计计划 J-Xw}|>@  
  37.significant audit areas 重点审计领域 o{C7V *  
  38.error 错误 ){'Ef_/R  
  39.fraud舞弊 ^Bkwbj  
  40.modified or additional procedures 修改或追加审计程序 6Ja } N  
  41.misappropriation of assets 侵占资产 2h Wtpus  
  42.transactions without substance 虚假交易 xV]eEOiLM  
  43.unusual pressures 异常压力 x}acxu 2H7  
  44.the suspected noncompliance 涉嫌存在违法行为 3}U {~l!K  
  45.materialiy 重要性 d46PAA{'  
  46.exceed the materiality level 超过重要性水平 a!OS2Tz:  
  47.approach the materiality level 接近重要性水平 f8Z[prfP  
  48.an acceptably low level 可接受水平 6 GL.bS  
  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 bLSZZfq  
  50.misstatements or omissions 错报或漏报 oRJ!J-Z]  
  51.aggregate 总计 ~3 ,>TV  
  52.subsequent events 期后事项 H83Gx;  
  53.adjust the financial statements 调整财务报表 2;!,:bFb  
  54.perform additional audit procedures 实施追加的审计程序 "t[9EbFL  
  55.audit risk 审计风险 u1@&o9  
  56.detection risk 检查风险 nu 'r `  
  57.inappropriate audit opinion 不适当的审计意见 n+ot. -  
  58.material misstatement 重大的错报 LYYz =gvZl  
  59.tolerable misstatement 可容忍错报 ;"d>lyL  
  60.the acceptable level of detection risk 可接受的检查风险 U/9i'D[|{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `,-w+3?Al  
  62.simall business 小规模企业 xK7xA O  
  63.accounting system 会计系统 2h_XfY'3pX  
  64.test of control 控制测试 w+,Kpb<x[0  
  65.walk-through test 穿行测试 y;'yob  
  66.communication 沟通 T4 :UJj}  
  67.flow chart 流程图 ?vnO@Bb/a  
  68.reperformance of internal control 重新执行 lfle7;  
  69.audit evidence 审计证据 Rw j4  
  70.substantive procedures 实质性程序 1R}rL#h;=  
  71.assertions 认定 REEs}88);'  
  72.esistence 存在 *y6zwe !M  
  73.occurrence 发生 > T$M0&<  
  74.completeness 完整性 9FGe (t <  
  75.rights and obligations 权利和义务 1=*QMEv1G  
  76.valuation and allocation 计价和分摊 8[PD`*w  
  77.cutoff 截止 pJnT \~o  
  78.accuracy 准确性 R B,`I#z1f  
  79.classification 分类 !+<OED=qe  
  80.inspection 检查 [UP-BX(  
  81.supervision of counting 监盘 D'F j"&LK  
  82.observation 观察 IjshxNk  
  83.confirmation 函证 zCpsGr  
  84.computation 计算 2r zOh},RS  
  85.analytical procedures 分析程序 %a'Nf/9=:  
  86.vouch 核对 <l#|I'hP  
  87.trace 追查 _m?TEq B  
  88.audit sampling 审计抽样 X-lB1uq^  
  89.error 误差 ~!t#M2Sk  
  90.expected error 预期误差 l0 Eh?  
  91.population 总体 FZk=-.Hk  
  92.sampling risk 抽样风险 Qru iQ/t  
  93.non- sampling risk 非抽样风险 vO?\u`vY  
  94.sampling unit 抽样单位 uPbGQ:%}  
  95.statistical sampling 统计抽样 6 h?v/\  
  96.tolerable error 可容忍误差 `rWT^E@p5m  
  97.the risk of under reliance 信赖不足风险 iJ-z&=dOe  
  98.the risk of over reliance 信赖过度风险 vzXf JP  
  99.the risk of incorrect rejection 误拒风险 nq/SGo[c  
  100. the risk of incorrect acceptance 误受风险 |H .  
  101.working trial balance 试算平衡表 6d# 7  
  102.index and cross-referencing 索引和交叉索引 =%i~HDiy  
  103.cash receipt 现金收入 6_&uYA<8pE  
  104.cash disbursement 现金支出 >.xg o6  
  105.bank statement 银行对账单 jmE\+yz  
  106.bank reconciliation 银行存款余额调节表 t.s;dlx[@  
  107.balance sheet date 资产负债表日 qV7F=1k]  
  108.net realizable value 可变现净值  cFV)zFu  
  109.storeroom 仓库 ?z[k.l+6w  
  110.sale invoice 销售发票 r;7&U<j~Z  
  111.price list 价目表 [ Q@rW5,-  
  112.positive confirmation request 积极式询证函 [& d"Z2gK  
  113.negative confirmation request 消极式询证函 |/YwMBi  
  114.purchase requisition 请购单 MsD@pa  
  115.receiving report 验收报告 3* v&6/K  
  116.gross margin 毛利 i&di}x  
  117.manufacturing overhead 制造费用 J#/L}h;qH  
  118.material requisition 领料单 r@30y/C  
  119.inventory-taking 存货盘点  BH<jnQ  
  120.bond certificate 债券 `mt x+C  
  121.stock certificate 股票 "0V8i%a  
  122.audit report 审计报告 pm4'2B|)g  
  123.entity 被审计单位 j,Vir"-)  
  124.addressee of the audit report 审计报告的收件人 > &VY  
  125.unqualified opinion 无保留意见 _u] S/X-  
  126.qualified opinion 保留意见 )q8!:Z  
  127.disclaimer of opinion 无法表示意见 eoGGWW@[  
  128.adverse opinion 否定意见
,zP.ch0K  
Qt~QJJN?oF  
A (1)ABC 作业基础成本计算   K^yZfpa8  
  A (2)absorbed overhead 已吸收制造费用 V,?BVt  
  A (3)absorption costing 吸收成本计算 (c\i.z  
  A (4)account 账户,报表   wBJP8wES=  
  A (5)accounting postulate 会计假设   -Uo"!o>x|  
  A (6)accounting series release 会计公告文件   ^5{0mn_4i  
  A (7)accounting valuation 会计计价   4e!>A  
  A (8)account sale 承销清单 z0F'zN 3J  
  A (9)accountability concept 经营责任概念   tsWzM9Yf  
  A (10)accountancy 会计职业   QcN$TxU>  
  A (11)accountant 会计师   xU LcS :Q  
  A (12)accounting 会计   .B?J@,  
  A (13)agency cost 代理成本   ssUm1F\  
  A (14)accounting bases 会计基础   vw'BKi F  
  A (15)accounting manual 会计手册   hLo>jE  
  A (16)accounting period 会计期间   * ak"}s  
  A (17)accounting policies 会计方针   P. >5`^  
  A (18)accounting rate of return 会计报酬率   (oG-h"^/  
  A (19)accounting reference date 会计参照日   )zMsKfQ  
  A (20)accounting reference period 会计参照期间   ~]l T>|X  
  A (21)accrual concept 应计概念   ixjhZki<  
  A (22)accrual expenses 应计费用   hlO,mU  
  A (23)acid test ration 速动比率(酸性测试比率)   ln*_mM/Q%  
  A (24)acquisition 购置   &f"kWOe$X  
  A (25)acquisition accounting 收购会计   Cu,#w3JR  
  A (26)activity based accounting 作业基础成本计算   *B0 7-  
  A (27)adjusting events 调整事项    x#hGJT  
  A (28)administrative expenses 行政管理费   [CAV"u)0  
  A (29)advice note 发货通知   ?>}&,:U}   
  A (30)amortization 摊销   {{+woL'C  
  A (31)analytical review 分析性检查   WvVf+| Km  
  A (32)annual equivalent cost 年度等量成本法   E !6Nf[  
  A (33)annual report and accounts 年度报告和报表   UPr8Q^wm  
  A (34)appraisal cost 检验成本   92pl#Igt  
  A (35)appropriation account 盈余分配账户   i4g99Kvl  
  A (36)articles of association 公司章程细则    cq,8^o&  
  A (37)assets 资产   cpJ(77e  
  A (38)assets cover 资产保障    #-^y9B  
  A (39)asset value per share 每股资产价值   .G/2CVMj  
  A (40)associated company 联营公司   /)LI1\ o  
  A (41)attainable standard 可达标准   x4e8;A(y  
Yd>ej1<  
 A (42)attributable profit 可归属利润   %7n(>em  
  A (43)audit 审计   {T(z@0Xu  
  A (44)audit report 审计报告   BSc5@;  
  A (45)auditing standards 审计准则   Ar iW&E  
  A (46)authorized share capital 额定股本   [ KT1.5M[  
  A (47)available hours 可用小时   5.o{A#/NTl  
  A (48)avoidable costs 可避免成本 3B6"T;_  
  B (49)back-to-back loan 易币贷款   v9S1<|jN  
  B (50)backflush accounting 倒退成本计算   dZ i ?Z  
  B (51)bad debts 坏帐   LE>b_gQ$ 2  
  B (52)bad debts ratio 坏帐比率   S1Ql%Yk-(  
  B (53)bank charges 银行手续费   n+94./Mh  
  B (54)bank overdraft 银行透支   f!D~aJ  
  B (55)bank reconciliation 银行存款调节表   0!(BbQnWI  
  B (56)bank statement 银行对账单   P+s-{vv{0  
  B (57)bankruptcy 破产   (Tbw@BFk  
  B (58)basis of apportionment 分摊基础   cpe/GvD5]  
  B (59)batch 批量   0f]LOg  
  B (60)batch costing 分批成本计算   D@ R>gqb  
  B (61)beta factor B(市场)风险因素   |-! yKB  
  B (62)bill 账单   $ Eh8s(  
  B (63)bill of exchange 汇票   Q ,6 [  
  B (64)bill of landing 提单   -)dS`hM  
  B (65)bill of materials 用料预计单   ^N2N>^'&1.  
  B (66)bill payable 应付票据   %yJ $R2%*y  
  B (67)bill receivable 应收票据   e/nc[  
  B (68)bin card 存货记录卡   qTd6UKg  
  B (69)bonus 红利   0s+pcqOd^  
  B (70)book-keeping 薄记   qt&zo5  
  B (71)Boston classification 波士顿分类   9p '#a:  
  B (72)breakeven chart 保本图   A\S1{JrR  
  B (73)breakeven point 保本点   dX vp-oi  
  B (74)breaking-down time 复位时间   n>["h2  
  B (75)budget 预算   1-6[KBQ8  
  B (76)budget center 预算中心   :4'Fq;%C  
  B (77)budget cost allowance 预算成本折让   )?qH#>mD6  
  B (78)budget manual 预算手册   1p]Z9$Y  
  B (79)budget period 预算期间   9YjO  
  B (80)budgetary control 预算控制   wO&2S-;_K  
  B (81)budgeted capacity 预算生产能力   F>!gwmn~  
  B (82)burden 制造费用   ]%8f-_fSy  
  B (83)business center 经营中心   ujMics(  
  B (84)business entity 营业个体   H;(|&Asq>  
  B (85)business unit 经营单位   i rRe}  
 B (86)buy-out management 管理性购买产权   z')zV oW,  
  B (87)by-product 副产品 R]8^ @i1  
  C (88)called-up share capital 催缴股本   SF#Rc>v  
  C (89)capacity 生产能力   3Q-[)Z )  
  C (90)capacity ratios 生产能力比率   |DZ3=eWZ  
  C (91)capital 资本   F A#?+kd  
  C (92)capital assets pricing model资本资产计价模式   Er]lObfQo  
  C (93)capital commitment 承诺资本   zC[lPABQ  
  C (94)capital employed 已运用的资本   u^{6U(%  
  C (95)capital expenditure 资本支出   $F,&7{^  
  C (96)capital expenditureauthorization 资本支出核准   !"e~HZmr  
  C (97)capital expenditure control 资本支出控制   Gd08RW  
  C (98)capital expenditure proposal资本支出申请   *w[\(d'T  
  C (99)capital funding planning 资本基金筹集计划   q%Fc?d9  
  C (100)capital gain 资本收益   y?1<7>L5~  
  C (101)capital investment appraisal资本投资评估   Es~|:$(N]|  
  C (102)capital maintenance 资本保全   !Ui"<0[,  
  C (103)capital resource planning 资本资源计划   v1E=P7}\{s  
  C (104)capital surplus 资本盈余   J"TM[4^\Y  
  C (105)capital turnover 资本周转率   G L> u3K  
  C (106)card 记录卡   S ;; Z  
  C (107)cash 现金   3n=`SLj/a  
  C (108)cash account 现金账户   EC6Q<&]Iw  
  C (109)cash book 现金账薄   ?(!<m'jEy  
  C (110)cash cow 金牛产品   xa?#wY b  
  C (111)cash flow 现金流量   yQXHEB  
  C (112)cash discounted 现金贴现   VZJ[h{ 6  
  C (113)cash flow budget 现金流量预算   Rt{`v<  
  C (114)cash flow statement 现金流量表   {MaFv  
  C (115)cash ledger 现金分类账   v FL\O  
  C (116)cash limit 现金限额   |4F 3Gu  
  C (117)CCA 现时成本会计    guC7!P^  
  C (118)center 中心   { fmY_T[Q8  
  C (119)changeover time 变更时间   D<m+M@u  
  C (120)chartered entity 特许经济个体   N{f4-i~  
  C (121)cheque 支票   _IK@K 6V1  
  C (122)cheque register 支票登记薄   H$/r{gfg^  
  C (123)coin analysis 零钱分类   nsCat($)  
  C (124)classification 分类   r.V< 5xV  
  C (125)clock card 工时卡   r95l. v  
  C (126)code 代码   7D;g\{>M  
  C (127)commitment accounting 承诺确认会计   "F*'UfOwrZ  
  C (128)common cost 共同成本   ~x>?1K  
  C (129)company limited byguarantee 有限担保责任公司   y'9 bs  
C (130)company limited shares 股份有限公司   ?d -$lI  
  C (131)competitive position 竞争能力状况   |^ao,3h#  
  C (132)concept 概念   "z^&>#F  
  C (133)conglomerate 跨行业企业   l9J]<gG  
  C (134)consistency concept 一致性概念   U*Hw t\  
  C (135)consolidated accounts 合并报表   +;}XWV  
  C (136)consolidation accounting 合并会计   Z]I[?$y  
  C (137)consortium 财团   mkCv  f  
  C (138)contingency plan 应急计划   ;plzJ6>  
  C (139)contingent liabilities 或有负债   amL8yb  
  C (140)continuous operation 连续生产   0nF>E@j^[  
  C (141)contra 抵消   O^D$ ~ ]  
  C (142)contract cost 合同成本   qq&G~y  
  C (143)contract costing 合同成本计算   4No!`O-!&  
  C (144)contribution 贡献毛益   O MEPF2:  
  C (145)contribution centre 贡献中心   {5f? y\Z  
  C (146)contribution chart 贡献图   # !?5^O  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {-sy,EYcw  
  C (148)contribution to salesration 贡献毛益对销售比率   !cs +tm3  
  C (149)control 控制   !!=%ty  
  C (150)control account 控制帐户   QY,.|  
  C (151)control limits 控制限度   mW_<c,3D.  
  C (152)controllability concept 可控制概念   .TN9N  
  C (153)controllable cost 可控制成本   g+ik`q(ge  
  C (154)conversion cost 加工成本   PNSZ j#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Z#wmEc.}C  
  C (156)corporate appraisal 公司评估   9HOdtpQOV  
  C (157)corporate planning 公司计划   Y&O<A8=8  
  C (158)corporate social reporting 公司社会报告   -Bqn^ E  
  C (159)corporation 股份公司   )fz)Rrr  
  C (160)cost 成本   Bv^{|w  
  C (161)cost account 成本帐户   &#'[]V%^F  
  C (162)cost accounting 成本会计   ,zy4+GW  
  C (163)cost accounting manual 成本手册   $1N_qu  
  C (164)cost accounts calendar 成本报表的日历时间   qA<PF+f  
  C (165)cost adjustment 成本调整   93|u. @lEy  
  C (166)cost allocation 成本分配   a*d>WN.;U  
  C (167)cost apportionment 成本分摊   UW+|1Bj_:  
  C (168)cost attribution 成本归属   T jO}P\p  
  C (169)cost audit 成本审计   5$Yt@8;  
  C (170)cost behaviour 成本性态   So*Q8`"-.  
  C (171)cost benefit analysis 成本效益分析   ]3_oT^$:  
  C (172)cost center 成本中心   EPCu  
  C (173)cost driver 成本动因
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