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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
dr~MyQ  
JsnavI6  
注会《审计》英语常用词汇 ] |u}P2  
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  1.audit   审计 =#BeAsFfO  
  2.attestation   鉴证 y{u6t 3  
  3.credibility   可信赖程度 /lr RbZ  
  4.audit of financial statements 财务报表审计 eVU:.fx  
  5.agreed-upon procedures 执行商定程序 {!N4|  
  6.high levels of assurance 高水平保证 EyBdL  
  7.compilation 编制 R%#c~NOO  
  8.reliability 可靠性 iM8hGQ`  
  9.relevance 相关性 ,9?'Q;20  
  10.professional skepticism 职业谨慎 ATnD~iACY  
  11.objectivity 客观性 .kC}. Q_  
  12. professional competence 专业胜任能力 ,<EmuEw |  
  13.Senior/CPA-in-charge 项目经理 bx6@FKns}  
  14.audit engagement letter 业务约定书 .&sguAyG  
  15.recurring audit 连续审计 tH_# q"@)  
  16.the client 委托人 Efp=z=E  
  17.change CPA 更换注册会计 '/sc `(`:0  
  18.the existing CPA 现任注册会计师 ^iV@NVP  
  19.the successor CPA 后任注册会计师 @b>]q$)(}  
  20.the preceding CPA前任注册会计师 g!~j Wn?A  
  21.issue the audit report 出具审计报告 ="A[*:h C"  
  22.expert 专家 ]G1j\wnF  
  23.the board of directors 董事会 s{s0#g  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <U~P-c tN  
  25.assess material misstatement risks评估重大错报风险 d\)v62 P  
  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 aNq Vs|H  
  27.a general knowledge of —— 初步了解―――的情况 c'G\AbUVjE  
  28.a more knowledge of—— 进一步了解的情况 ise@,[!  
  29.the prior year‘s working papers 以前年度工作底稿 8U;!1!+ 7)  
  30.minutes of meeting 会议纪要 =x7ODBYW^  
  31.business risks 经营风险 66|lQE&n  
  32.appropriateness 适当性 5Q%#Z L/'  
  33.accounting estimate 会计估计 Ys<wWfW  
  34.management representations 管理层声明 Ey6K@@%  
  35.going concern assumption 持续经营假设 e<p$Op  
  36.audit plan 审计计划 l w%f Y{  
  37.significant audit areas 重点审计领域 :lE7v~!Z  
  38.error 错误 I* bj E '  
  39.fraud舞弊 BKD Wd]KEf  
  40.modified or additional procedures 修改或追加审计程序 Z(<ul<?r  
  41.misappropriation of assets 侵占资产 iEU(1?m2-  
  42.transactions without substance 虚假交易 M}nalr+#  
  43.unusual pressures 异常压力 s]I],>}RU  
  44.the suspected noncompliance 涉嫌存在违法行为 PN'8"8`{  
  45.materialiy 重要性 Xs!eV  
  46.exceed the materiality level 超过重要性水平 TM"-X\e~{  
  47.approach the materiality level 接近重要性水平 ;8T<L[ ^U  
  48.an acceptably low level 可接受水平 ?DRC! 9o^  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `3+U6>U [  
  50.misstatements or omissions 错报或漏报 B}MJ?uvA  
  51.aggregate 总计 hCDI;'ls  
  52.subsequent events 期后事项 ,h>w%  
  53.adjust the financial statements 调整财务报表 Ja (/ym^  
  54.perform additional audit procedures 实施追加的审计程序 xO.7cSqgw  
  55.audit risk 审计风险 9 V"j=1B}  
  56.detection risk 检查风险 r[,KE.^6~#  
  57.inappropriate audit opinion 不适当的审计意见 b~Ruhi[E  
  58.material misstatement 重大的错报 r]E$uq bR  
  59.tolerable misstatement 可容忍错报 jNyC%$  
  60.the acceptable level of detection risk 可接受的检查风险 )ld7^G  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3jI.!xD`  
  62.simall business 小规模企业 NRl"!FSD;"  
  63.accounting system 会计系统 H 0h  
  64.test of control 控制测试 gO/(/e>P  
  65.walk-through test 穿行测试 AzV5Re8M  
  66.communication 沟通 < G&v  
  67.flow chart 流程图 :J~j*_hZ  
  68.reperformance of internal control 重新执行 :D,YR(])  
  69.audit evidence 审计证据 /Mk)H d  
  70.substantive procedures 实质性程序 gON6jnDO  
  71.assertions 认定 ]SPB c  
  72.esistence 存在 4ku/3/ 6  
  73.occurrence 发生 g|zK%tR_P  
  74.completeness 完整性 =;`YtOL  
  75.rights and obligations 权利和义务 D!P?sq_5r  
  76.valuation and allocation 计价和分摊 y{"E) YY  
  77.cutoff 截止 N0piL6Js  
  78.accuracy 准确性 OMZT\$9yT  
  79.classification 分类 a(7ryl~c=  
  80.inspection 检查 &Ch)SD  
  81.supervision of counting 监盘 =I5XG"",  
  82.observation 观察 9s!/yiP5  
  83.confirmation 函证 H|Nw) *.  
  84.computation 计算 C:K\-P9  
  85.analytical procedures 分析程序 }ot _k-  
  86.vouch 核对 <2 Q@^  
  87.trace 追查 J#kdyBmuO  
  88.audit sampling 审计抽样 G<z)Ydh_  
  89.error 误差 4W?<hv+k7*  
  90.expected error 预期误差 -hzza1DP  
  91.population 总体 3dbf!   
  92.sampling risk 抽样风险 [s/@z*,M1  
  93.non- sampling risk 非抽样风险 q>[% C5  
  94.sampling unit 抽样单位 br;G5^j3?  
  95.statistical sampling 统计抽样 v<SEGv-  
  96.tolerable error 可容忍误差 k$c j|-<  
  97.the risk of under reliance 信赖不足风险 H6I #Xj  
  98.the risk of over reliance 信赖过度风险 s]N-n?'G"  
  99.the risk of incorrect rejection 误拒风险 ]R@G5d  
  100. the risk of incorrect acceptance 误受风险 V!P3CNK  
  101.working trial balance 试算平衡表 M BT-L  
  102.index and cross-referencing 索引和交叉索引 X\x9CA  
  103.cash receipt 现金收入 $imx-H`|  
  104.cash disbursement 现金支出 R]Oy4U,f  
  105.bank statement 银行对账单 >S!DIL  
  106.bank reconciliation 银行存款余额调节表 Oe YLL4H  
  107.balance sheet date 资产负债表日 Wa(S20y F  
  108.net realizable value 可变现净值 s V<4^n7  
  109.storeroom 仓库 ]cr;PRyv  
  110.sale invoice 销售发票 @>]3xHE6#=  
  111.price list 价目表 kut|A  
  112.positive confirmation request 积极式询证函 dO[4}FZ$  
  113.negative confirmation request 消极式询证函 a% !XLyq  
  114.purchase requisition 请购单 `$ H   
  115.receiving report 验收报告 =M 5M;  
  116.gross margin 毛利 &[RU.Q!_H  
  117.manufacturing overhead 制造费用 nrIL_  
  118.material requisition 领料单 <<6w9wNon  
  119.inventory-taking 存货盘点 0I((UA/7Zs  
  120.bond certificate 债券 ~N9-an  
  121.stock certificate 股票 Y+GeT#VHe  
  122.audit report 审计报告 yxN!*~BvL  
  123.entity 被审计单位 ,7P^]V1  
  124.addressee of the audit report 审计报告的收件人 p]&Q`oh  
  125.unqualified opinion 无保留意见 Xt =bc  
  126.qualified opinion 保留意见 L_ mqC(vn  
  127.disclaimer of opinion 无法表示意见 !j9i=YDb  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   k_>{"Rc  
  A (2)absorbed overhead 已吸收制造费用 C8:"+;  
  A (3)absorption costing 吸收成本计算 'cN#rHPB6  
  A (4)account 账户,报表   =on!&M  
  A (5)accounting postulate 会计假设   h<;[P?z  
  A (6)accounting series release 会计公告文件    ~C/KA6H  
  A (7)accounting valuation 会计计价   F5+_p@ !i  
  A (8)account sale 承销清单 s RQh~5kM  
  A (9)accountability concept 经营责任概念   >UY_:cW4%m  
  A (10)accountancy 会计职业   &|}IBu:T  
  A (11)accountant 会计师   9D{).f0  
  A (12)accounting 会计   io7U[#  
  A (13)agency cost 代理成本   `uVW<z{ l  
  A (14)accounting bases 会计基础   `HG19_Z  
  A (15)accounting manual 会计手册   /\cu!yiX  
  A (16)accounting period 会计期间   _a$DY ,;  
  A (17)accounting policies 会计方针   *t{c}Y&@  
  A (18)accounting rate of return 会计报酬率   |o zoc"'  
  A (19)accounting reference date 会计参照日   1 \*B.  
  A (20)accounting reference period 会计参照期间   rs Uw(K^  
  A (21)accrual concept 应计概念   <C%-IZv$  
  A (22)accrual expenses 应计费用   ZT8J i?_n  
  A (23)acid test ration 速动比率(酸性测试比率)   1lyOp   
  A (24)acquisition 购置   @O}j:b  
  A (25)acquisition accounting 收购会计   >JPJ%~y  
  A (26)activity based accounting 作业基础成本计算   5w)^~#  '  
  A (27)adjusting events 调整事项   ~e77w\Q0  
  A (28)administrative expenses 行政管理费   N u/Qa:H_{  
  A (29)advice note 发货通知   BddECY,z  
  A (30)amortization 摊销   _SC  
  A (31)analytical review 分析性检查   NK9WrUj)  
  A (32)annual equivalent cost 年度等量成本法   ^>8]3@ Nh  
  A (33)annual report and accounts 年度报告和报表   U?fN3  
  A (34)appraisal cost 检验成本   F[D0x26 ^  
  A (35)appropriation account 盈余分配账户   3 9{"T0  
  A (36)articles of association 公司章程细则   $;uWj|  
  A (37)assets 资产   =+}}Sv2  
  A (38)assets cover 资产保障   qzt2j\v  
  A (39)asset value per share 每股资产价值    OI_/7@L  
  A (40)associated company 联营公司   VnSj:LUD  
  A (41)attainable standard 可达标准   (GEi<\16[  
0t COb9  
 A (42)attributable profit 可归属利润   $dTfvd  
  A (43)audit 审计   t9n   
  A (44)audit report 审计报告   w<~<(5mM5;  
  A (45)auditing standards 审计准则   x*&&?nV Iz  
  A (46)authorized share capital 额定股本   'SU9NQS  
  A (47)available hours 可用小时   uxC   
  A (48)avoidable costs 可避免成本 Kwl qi]~  
  B (49)back-to-back loan 易币贷款   R #3Q$   
  B (50)backflush accounting 倒退成本计算   +yb$[E*  
  B (51)bad debts 坏帐   HS6Imi  
  B (52)bad debts ratio 坏帐比率   4ZJT[zi  
  B (53)bank charges 银行手续费   FW)^ O%2s  
  B (54)bank overdraft 银行透支   LlA`Q Le  
  B (55)bank reconciliation 银行存款调节表   %rDmW?T  
  B (56)bank statement 银行对账单   frmqBCVJ:  
  B (57)bankruptcy 破产   Q;XHHk  
  B (58)basis of apportionment 分摊基础   nKjeH@&#  
  B (59)batch 批量   52MCUl  
  B (60)batch costing 分批成本计算   a|P~LMPM  
  B (61)beta factor B(市场)风险因素   X}j'L&{F@  
  B (62)bill 账单   }.MoDR3\  
  B (63)bill of exchange 汇票   adO!Gs9f?  
  B (64)bill of landing 提单   a(ux?V)E.  
  B (65)bill of materials 用料预计单   !/4 V^H  
  B (66)bill payable 应付票据   YR|(;B  
  B (67)bill receivable 应收票据   I#S~  
  B (68)bin card 存货记录卡   qXB03}] G  
  B (69)bonus 红利   lv00sa2z  
  B (70)book-keeping 薄记   QypiF*fSU  
  B (71)Boston classification 波士顿分类   3j+=3n,  
  B (72)breakeven chart 保本图   g \qL}:  
  B (73)breakeven point 保本点   +f\pk \Ith  
  B (74)breaking-down time 复位时间   53`9^|:  
  B (75)budget 预算   9*=@/1  
  B (76)budget center 预算中心   }+{*, z  
  B (77)budget cost allowance 预算成本折让   hINnb7 o  
  B (78)budget manual 预算手册   iM/*&O}  
  B (79)budget period 预算期间   q: Bt]2x  
  B (80)budgetary control 预算控制   x0u?*5-t  
  B (81)budgeted capacity 预算生产能力   EtR@sJ<  
  B (82)burden 制造费用   xxLgC;>[  
  B (83)business center 经营中心   h \=p= M  
  B (84)business entity 营业个体   XW UvP  
  B (85)business unit 经营单位   v?YdLR  
 B (86)buy-out management 管理性购买产权   cXb @H#  
  B (87)by-product 副产品 S2'`|uI  
  C (88)called-up share capital 催缴股本   +EST58  
  C (89)capacity 生产能力   ' 1P=^  
  C (90)capacity ratios 生产能力比率   :7$\X[  
  C (91)capital 资本   .#=j <&  
  C (92)capital assets pricing model资本资产计价模式   `z-H]fU  
  C (93)capital commitment 承诺资本   t<!+b@l5  
  C (94)capital employed 已运用的资本   2fkIdy#n@  
  C (95)capital expenditure 资本支出   mJ8{lXq3!  
  C (96)capital expenditureauthorization 资本支出核准   W>` g;[ W  
  C (97)capital expenditure control 资本支出控制   W(uP`M%][0  
  C (98)capital expenditure proposal资本支出申请   VY+(,\ )U  
  C (99)capital funding planning 资本基金筹集计划   P Pwxk;  
  C (100)capital gain 资本收益   y wW-p.  
  C (101)capital investment appraisal资本投资评估   _W@,@hOH  
  C (102)capital maintenance 资本保全   ( }]37  
  C (103)capital resource planning 资本资源计划   _HWHQF7   
  C (104)capital surplus 资本盈余   1z})mfsh  
  C (105)capital turnover 资本周转率   *? K4!q'  
  C (106)card 记录卡   `a9k! 3_L  
  C (107)cash 现金   )(h&Q? Ar  
  C (108)cash account 现金账户   z:Xj_ `p  
  C (109)cash book 现金账薄   )l+XDI  
  C (110)cash cow 金牛产品   0|+>A?E}E  
  C (111)cash flow 现金流量   v87$NQvwQ  
  C (112)cash discounted 现金贴现   M1AZ}b c0]  
  C (113)cash flow budget 现金流量预算   6}VUD -}B  
  C (114)cash flow statement 现金流量表   2 ) TG  
  C (115)cash ledger 现金分类账   CrnB{Z4L  
  C (116)cash limit 现金限额   CS~=Z>6EjA  
  C (117)CCA 现时成本会计   94T}iY.  
  C (118)center 中心   Bii6Z@kS  
  C (119)changeover time 变更时间   tWpl`HH  
  C (120)chartered entity 特许经济个体   `pP9z;/Xq  
  C (121)cheque 支票   -W|*fKN`3  
  C (122)cheque register 支票登记薄   98ca[.ui  
  C (123)coin analysis 零钱分类   :D"@6PC]  
  C (124)classification 分类   y#b;uDY  
  C (125)clock card 工时卡   <A#5v\{.;~  
  C (126)code 代码   IXGW2z;  
  C (127)commitment accounting 承诺确认会计   LQh^; ]^(  
  C (128)common cost 共同成本    M*d-z  
  C (129)company limited byguarantee 有限担保责任公司   !2GHJHxv]c  
C (130)company limited shares 股份有限公司   KK:N [x  
  C (131)competitive position 竞争能力状况   Dz[566UD  
  C (132)concept 概念   :fxWz %t  
  C (133)conglomerate 跨行业企业   e{,!|LhpQ  
  C (134)consistency concept 一致性概念   x Z|&/Ci  
  C (135)consolidated accounts 合并报表   X3P&"}a  
  C (136)consolidation accounting 合并会计   R<Z^L~)  
  C (137)consortium 财团   sS C?io  
  C (138)contingency plan 应急计划   98BYtxa  
  C (139)contingent liabilities 或有负债   ^4+r*YvcM  
  C (140)continuous operation 连续生产   T1l&B  
  C (141)contra 抵消   j h; 9 [  
  C (142)contract cost 合同成本   ^fkCyE;=  
  C (143)contract costing 合同成本计算   fucUwf\_  
  C (144)contribution 贡献毛益   O[; +i   
  C (145)contribution centre 贡献中心   y& 7YJx  
  C (146)contribution chart 贡献图   D ~Z=0yD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   -Bj.hx*  
  C (148)contribution to salesration 贡献毛益对销售比率   <\ h*Zy  
  C (149)control 控制   $np=eT)  
  C (150)control account 控制帐户   3f_i1|>)'  
  C (151)control limits 控制限度   ] } '^`  
  C (152)controllability concept 可控制概念   , ,S9$@R  
  C (153)controllable cost 可控制成本   $9G3LgcS  
  C (154)conversion cost 加工成本   a IQOs  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >W'j9+Va  
  C (156)corporate appraisal 公司评估   [1NaH  
  C (157)corporate planning 公司计划   <lFdexH"T  
  C (158)corporate social reporting 公司社会报告   8G Y.){d!l  
  C (159)corporation 股份公司   xFOBF")  
  C (160)cost 成本   HC J;&C73&  
  C (161)cost account 成本帐户   >b'w'"  
  C (162)cost accounting 成本会计   F@9Y\. ,  
  C (163)cost accounting manual 成本手册   5Yl6?  
  C (164)cost accounts calendar 成本报表的日历时间   +i+tp8T+7  
  C (165)cost adjustment 成本调整   -)X{n?i  
  C (166)cost allocation 成本分配   q&Q/?g>f  
  C (167)cost apportionment 成本分摊   |B eA==  
  C (168)cost attribution 成本归属   0Su_#".-*  
  C (169)cost audit 成本审计   JfkTw~'R  
  C (170)cost behaviour 成本性态   =:4?>2)  
  C (171)cost benefit analysis 成本效益分析   2sUbiDe-  
  C (172)cost center 成本中心   sv' Gt1&"Z  
  C (173)cost driver 成本动因
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