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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 ?6#F9\  
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  1.audit   审计 oZ!1^o3V  
  2.attestation   鉴证 N}/|B}  
  3.credibility   可信赖程度 d'okXCG  
  4.audit of financial statements 财务报表审计 kgl7l?|O  
  5.agreed-upon procedures 执行商定程序 jI;iTKjB(  
  6.high levels of assurance 高水平保证 |n/qJIE6  
  7.compilation 编制 K!cLEG!G  
  8.reliability 可靠性 )<+t#5"  
  9.relevance 相关性 ALO0yc  
  10.professional skepticism 职业谨慎 JK/VIu&!  
  11.objectivity 客观性 *p P&$!bH%  
  12. professional competence 专业胜任能力 c(j|xQ\pE  
  13.Senior/CPA-in-charge 项目经理 d8p<f+  
  14.audit engagement letter 业务约定书 ?B5934X  
  15.recurring audit 连续审计 ER'zjI>t@  
  16.the client 委托人 F3Y/Miw  
  17.change CPA 更换注册会计 -V_iv/fmM  
  18.the existing CPA 现任注册会计师 |ler\"Eu  
  19.the successor CPA 后任注册会计师 OBm#E}  
  20.the preceding CPA前任注册会计师 [v V5@nP:  
  21.issue the audit report 出具审计报告 |}07tUq  
  22.expert 专家 MKPw;@-  
  23.the board of directors 董事会 R2` -*PZ_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 CwL8-z0 Jn  
  25.assess material misstatement risks评估重大错报风险 u;/5@ADW  
  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 R?E< }\!  
  27.a general knowledge of —— 初步了解―――的情况 9()d7Y#d/`  
  28.a more knowledge of—— 进一步了解的情况 v*[oe  
  29.the prior year‘s working papers 以前年度工作底稿 2Vwv#NAV k  
  30.minutes of meeting 会议纪要 [/+}E X  
  31.business risks 经营风险 <{Pr(U*7}  
  32.appropriateness 适当性 !C3ozZ<  
  33.accounting estimate 会计估计 "+{>"_KV  
  34.management representations 管理层声明 qZwqnH  
  35.going concern assumption 持续经营假设 p G-9H3[f#  
  36.audit plan 审计计划 /qwl;_Jcf  
  37.significant audit areas 重点审计领域 ;+3XDz v  
  38.error 错误 eJ"je@vvrK  
  39.fraud舞弊 +f"q^RIU  
  40.modified or additional procedures 修改或追加审计程序 Q?xCb  
  41.misappropriation of assets 侵占资产 ^Q9;ro*;ck  
  42.transactions without substance 虚假交易 Wq"5-U;:w  
  43.unusual pressures 异常压力 _+*+,Vx  
  44.the suspected noncompliance 涉嫌存在违法行为 \&jmSa=]l  
  45.materialiy 重要性 Py^fWQ5I~%  
  46.exceed the materiality level 超过重要性水平 tM DJ,rT  
  47.approach the materiality level 接近重要性水平 r Y#^C  
  48.an acceptably low level 可接受水平 l6~wm1vO  
  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 - xE%`X  
  50.misstatements or omissions 错报或漏报 _@L{]6P%V  
  51.aggregate 总计 TO5#iiM)  
  52.subsequent events 期后事项 CxbGL  
  53.adjust the financial statements 调整财务报表 sL",Ho  
  54.perform additional audit procedures 实施追加的审计程序 dVKctt'C  
  55.audit risk 审计风险 s.IYPH|pn  
  56.detection risk 检查风险 NfsF'v  
  57.inappropriate audit opinion 不适当的审计意见 {?YBJnG}x  
  58.material misstatement 重大的错报 6cVJu%<V  
  59.tolerable misstatement 可容忍错报 $TZjSZ1w  
  60.the acceptable level of detection risk 可接受的检查风险 # KgDOCQH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {"vTaY@  
  62.simall business 小规模企业 HOSt0IHzty  
  63.accounting system 会计系统 ]*v [6 +  
  64.test of control 控制测试 s,|"s|P  
  65.walk-through test 穿行测试 3`+Bq+  
  66.communication 沟通 uN*Ynf(:-  
  67.flow chart 流程图 jxdX7aik  
  68.reperformance of internal control 重新执行 H-C$Jy)f"  
  69.audit evidence 审计证据 M$$Lsb [  
  70.substantive procedures 实质性程序 T)lkT?  
  71.assertions 认定 N?j #=b+D  
  72.esistence 存在 Y9r##r+  
  73.occurrence 发生 - U Elu4n&  
  74.completeness 完整性 Hpj7EaMZ_  
  75.rights and obligations 权利和义务 N/x]-$fl  
  76.valuation and allocation 计价和分摊 pybE0]   
  77.cutoff 截止 76eF6N+%}t  
  78.accuracy 准确性 ^hRx{A  
  79.classification 分类 iY;>LJmp  
  80.inspection 检查 wi-F@})f#  
  81.supervision of counting 监盘 |E?,hTRe5  
  82.observation 观察 vT{+Z\LL=  
  83.confirmation 函证 E]c0+rh~  
  84.computation 计算 >)*0lfxTZ  
  85.analytical procedures 分析程序 12o6KVV^x  
  86.vouch 核对 (,I9 |  
  87.trace 追查 W!o|0u!D  
  88.audit sampling 审计抽样 #D ]P3  
  89.error 误差 }Hy4^2B  
  90.expected error 预期误差 PdqyNn=  
  91.population 总体 'B9q&k%<  
  92.sampling risk 抽样风险 *b,4qMr  
  93.non- sampling risk 非抽样风险 9,cMb)=0  
  94.sampling unit 抽样单位 _@@.VmZL  
  95.statistical sampling 统计抽样 $i|d=D&t  
  96.tolerable error 可容忍误差 e5$S2o~JF  
  97.the risk of under reliance 信赖不足风险 ]Ei*I}  
  98.the risk of over reliance 信赖过度风险 3XSfXS{lwP  
  99.the risk of incorrect rejection 误拒风险 3,yzRb  
  100. the risk of incorrect acceptance 误受风险 :y1,OR/k  
  101.working trial balance 试算平衡表 t|?eNKVV9'  
  102.index and cross-referencing 索引和交叉索引 ESmWK;7b  
  103.cash receipt 现金收入 i5#4@ 4aC  
  104.cash disbursement 现金支出 {wh, "Ok_  
  105.bank statement 银行对账单 BF/l#)$yK  
  106.bank reconciliation 银行存款余额调节表 Ny5$IIF e  
  107.balance sheet date 资产负债表日 0)]?@"j  
  108.net realizable value 可变现净值 0q o]nw  
  109.storeroom 仓库 ,B1 ~6y\b  
  110.sale invoice 销售发票 BFswqp:  
  111.price list 价目表 CLgfNrW~  
  112.positive confirmation request 积极式询证函 +!cibTQTT  
  113.negative confirmation request 消极式询证函 cnz+%Y N  
  114.purchase requisition 请购单 Vb,'VN%   
  115.receiving report 验收报告 ^i!I0Q2yd  
  116.gross margin 毛利 V.}3d,Em%]  
  117.manufacturing overhead 制造费用 KD`*[.tT  
  118.material requisition 领料单 3YD.Fjz$  
  119.inventory-taking 存货盘点 61Wh %8-  
  120.bond certificate 债券 |ngv{g  
  121.stock certificate 股票 D9JHx+Xf>  
  122.audit report 审计报告 r !;wKO  
  123.entity 被审计单位 KnC:hus  
  124.addressee of the audit report 审计报告的收件人 _)ZxD--Qg  
  125.unqualified opinion 无保留意见 .&2~g A  
  126.qualified opinion 保留意见 N(`XqeC*  
  127.disclaimer of opinion 无法表示意见 0y `r.)G  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8EY]<#PN  
  A (2)absorbed overhead 已吸收制造费用 . "Q}2  
  A (3)absorption costing 吸收成本计算 IG90 mpLX  
  A (4)account 账户,报表   j:7AVnt  
  A (5)accounting postulate 会计假设   3(`P x}  
  A (6)accounting series release 会计公告文件   #|/ +znJm  
  A (7)accounting valuation 会计计价   tE<'*o'  
  A (8)account sale 承销清单 s)G?5Gz  
  A (9)accountability concept 经营责任概念   6t4Khiwx  
  A (10)accountancy 会计职业   !3)WW)"!r  
  A (11)accountant 会计师   H;MyT Vl  
  A (12)accounting 会计   v}TFM  
  A (13)agency cost 代理成本   AP+%T   
  A (14)accounting bases 会计基础   sBa&]9>m  
  A (15)accounting manual 会计手册   elz0t<V  
  A (16)accounting period 会计期间   SBg|V  
  A (17)accounting policies 会计方针   g(dR eC  
  A (18)accounting rate of return 会计报酬率   RT<HiVr`  
  A (19)accounting reference date 会计参照日   0i(c XB  
  A (20)accounting reference period 会计参照期间   [ d`m)MW-  
  A (21)accrual concept 应计概念   r7FpR!  
  A (22)accrual expenses 应计费用   _&N}.y)+t  
  A (23)acid test ration 速动比率(酸性测试比率)   fZb}-  
  A (24)acquisition 购置   Ey)ey-'\  
  A (25)acquisition accounting 收购会计   ~\+Bb8+hpJ  
  A (26)activity based accounting 作业基础成本计算   3F32 /_`  
  A (27)adjusting events 调整事项   V[0 ZNT&  
  A (28)administrative expenses 行政管理费   6w~Cyu4Ov  
  A (29)advice note 发货通知   ajW2HH*9}A  
  A (30)amortization 摊销   x/0loW?q^  
  A (31)analytical review 分析性检查   sGx3O i   
  A (32)annual equivalent cost 年度等量成本法   ! ~tf0aY  
  A (33)annual report and accounts 年度报告和报表   iKu4s  
  A (34)appraisal cost 检验成本   Aw&0R"{  
  A (35)appropriation account 盈余分配账户   Nu euCiP  
  A (36)articles of association 公司章程细则   CU:HTz=  
  A (37)assets 资产   S$ k=70H  
  A (38)assets cover 资产保障   og&-P=4O  
  A (39)asset value per share 每股资产价值   ?JBA`,-  
  A (40)associated company 联营公司   "s}Oeu[  
  A (41)attainable standard 可达标准   beB3*o  
_& r19pY  
 A (42)attributable profit 可归属利润   $b)t`r+  
  A (43)audit 审计   .DM-&P  
  A (44)audit report 审计报告   S6Y:Z0  
  A (45)auditing standards 审计准则   ={;7WB$  
  A (46)authorized share capital 额定股本   CSY-{  
  A (47)available hours 可用小时   tX6_n%/L  
  A (48)avoidable costs 可避免成本 b [J0+l\!"  
  B (49)back-to-back loan 易币贷款   v#?;Pye F  
  B (50)backflush accounting 倒退成本计算   @w;$M]o1  
  B (51)bad debts 坏帐   FKUo^F?z  
  B (52)bad debts ratio 坏帐比率   +J#8w h  
  B (53)bank charges 银行手续费   ^6J*:(eM  
  B (54)bank overdraft 银行透支   Ns]$+|  
  B (55)bank reconciliation 银行存款调节表   Mh MXn;VKj  
  B (56)bank statement 银行对账单   \BX9Wn*)a  
  B (57)bankruptcy 破产   7A h   
  B (58)basis of apportionment 分摊基础   a#l ytp  
  B (59)batch 批量   E u<f  
  B (60)batch costing 分批成本计算   MRg Ozg  
  B (61)beta factor B(市场)风险因素   2@IL  n+#  
  B (62)bill 账单   <s%Ft  
  B (63)bill of exchange 汇票   GWLdz0`2_  
  B (64)bill of landing 提单   [SD mdr1T$  
  B (65)bill of materials 用料预计单   YRMe<upo  
  B (66)bill payable 应付票据   r&IDTS#  
  B (67)bill receivable 应收票据    O*.n;_&  
  B (68)bin card 存货记录卡   0f@9y  
  B (69)bonus 红利   4sW'p H  
  B (70)book-keeping 薄记   UA(4mbz+  
  B (71)Boston classification 波士顿分类   `"hWbmQ  
  B (72)breakeven chart 保本图   R x(yn  
  B (73)breakeven point 保本点   !a25cm5ys  
  B (74)breaking-down time 复位时间   {+GR/l\!#  
  B (75)budget 预算   yL),G*[p\}  
  B (76)budget center 预算中心   s6r(\L_Im  
  B (77)budget cost allowance 预算成本折让   /nv+*+Q?d  
  B (78)budget manual 预算手册   eiXl"R^  
  B (79)budget period 预算期间   %hlgLM  
  B (80)budgetary control 预算控制   H23 O]r  
  B (81)budgeted capacity 预算生产能力   0 /9 C=v  
  B (82)burden 制造费用   RAnF=1[v  
  B (83)business center 经营中心   v+}${h9  
  B (84)business entity 营业个体   e=aU9v L  
  B (85)business unit 经营单位   1z0|uc   
 B (86)buy-out management 管理性购买产权   ><S(n#EB  
  B (87)by-product 副产品 HA7%8R*.2i  
  C (88)called-up share capital 催缴股本   hn\d{H P  
  C (89)capacity 生产能力   .Z#/%y3S  
  C (90)capacity ratios 生产能力比率   qHtIjtt[q  
  C (91)capital 资本   R$66F>Jz^  
  C (92)capital assets pricing model资本资产计价模式   Gs,e8ri!  
  C (93)capital commitment 承诺资本   y0ObcP.MA  
  C (94)capital employed 已运用的资本   bub6{MQW8e  
  C (95)capital expenditure 资本支出   a>rDJw:  
  C (96)capital expenditureauthorization 资本支出核准   42p1P6d  
  C (97)capital expenditure control 资本支出控制   UvM4-M%2JN  
  C (98)capital expenditure proposal资本支出申请   74N3wi5B  
  C (99)capital funding planning 资本基金筹集计划   qozvNJm)  
  C (100)capital gain 资本收益   X;2LK!x;y  
  C (101)capital investment appraisal资本投资评估   w^("Pg`  
  C (102)capital maintenance 资本保全   dsj}GgG?Z  
  C (103)capital resource planning 资本资源计划   =9W\;xE S  
  C (104)capital surplus 资本盈余   %n GjP^  
  C (105)capital turnover 资本周转率   :YOo"3.]  
  C (106)card 记录卡   k<M Q  
  C (107)cash 现金   0w0{@\9  
  C (108)cash account 现金账户   g<,0kl2'S  
  C (109)cash book 现金账薄   m(d|TwG{  
  C (110)cash cow 金牛产品   rZcSG(d`53  
  C (111)cash flow 现金流量   RgW#z-PZF  
  C (112)cash discounted 现金贴现   s$? LMfT  
  C (113)cash flow budget 现金流量预算   aWH  
  C (114)cash flow statement 现金流量表   n\V7^N  
  C (115)cash ledger 现金分类账   K#AexA  
  C (116)cash limit 现金限额   u`.)O 2)xU  
  C (117)CCA 现时成本会计   k3nvML,bv  
  C (118)center 中心   eO(U):C2  
  C (119)changeover time 变更时间   psc Fb$b  
  C (120)chartered entity 特许经济个体   Lk P :l  
  C (121)cheque 支票   HyOrAv <  
  C (122)cheque register 支票登记薄   rf%VSxD9  
  C (123)coin analysis 零钱分类   HZ2W`wo  
  C (124)classification 分类   2H0BNrYM  
  C (125)clock card 工时卡   s;=C&N5g  
  C (126)code 代码   D6l. x]K  
  C (127)commitment accounting 承诺确认会计   ?FjnG_Uz`D  
  C (128)common cost 共同成本   PgGUs4[  
  C (129)company limited byguarantee 有限担保责任公司   M8<Vd1-5  
C (130)company limited shares 股份有限公司   y+w,j]  
  C (131)competitive position 竞争能力状况   w= n(2M56C  
  C (132)concept 概念   J|DZi2o  
  C (133)conglomerate 跨行业企业   %>_6&A{K,d  
  C (134)consistency concept 一致性概念   qk3|fW/-  
  C (135)consolidated accounts 合并报表   )7.DF|A  
  C (136)consolidation accounting 合并会计   P\<:.8@$S  
  C (137)consortium 财团   rUmP_  
  C (138)contingency plan 应急计划   V$w lOMp  
  C (139)contingent liabilities 或有负债   'L-DMNxBr  
  C (140)continuous operation 连续生产   **kix  
  C (141)contra 抵消   3l41"5Fy&  
  C (142)contract cost 合同成本   i}P{{kMJ  
  C (143)contract costing 合同成本计算   %Nv w`H  
  C (144)contribution 贡献毛益   uOJqj{k_."  
  C (145)contribution centre 贡献中心   SY[3O   
  C (146)contribution chart 贡献图   6hv.;n};  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g#^MO]pY  
  C (148)contribution to salesration 贡献毛益对销售比率   Ez0zk9  
  C (149)control 控制   {srxc4R`  
  C (150)control account 控制帐户   n=C"pH#  
  C (151)control limits 控制限度   PnaiSt9p?r  
  C (152)controllability concept 可控制概念   5B4/2q=  
  C (153)controllable cost 可控制成本   G$MEVfd"  
  C (154)conversion cost 加工成本   ^bfZd  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   wW1\{<hgr  
  C (156)corporate appraisal 公司评估   dzPewOre*  
  C (157)corporate planning 公司计划   3B 'j?+A  
  C (158)corporate social reporting 公司社会报告   AH5;6Q  
  C (159)corporation 股份公司   ^Y%_{   
  C (160)cost 成本   '!8-/nlv1  
  C (161)cost account 成本帐户   3]*1%=~X/  
  C (162)cost accounting 成本会计   ByJPSuc D  
  C (163)cost accounting manual 成本手册   ,NS*`F[O  
  C (164)cost accounts calendar 成本报表的日历时间   FA$32*v  
  C (165)cost adjustment 成本调整   j]<K%lwp  
  C (166)cost allocation 成本分配   PWiUW{7z  
  C (167)cost apportionment 成本分摊   ,>S 7c  
  C (168)cost attribution 成本归属   #0[^jJ3J  
  C (169)cost audit 成本审计   j;Z?q%M{6  
  C (170)cost behaviour 成本性态   ]lBCK  
  C (171)cost benefit analysis 成本效益分析   !Kg ']4  
  C (172)cost center 成本中心    qrw  
  C (173)cost driver 成本动因
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