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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 V 1d#7rP  
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  1.audit   审计 =kwz3Wv  
  2.attestation   鉴证 o@360#njF  
  3.credibility   可信赖程度 .J @mpJdY  
  4.audit of financial statements 财务报表审计 ]5a3e+  
  5.agreed-upon procedures 执行商定程序 jGkDD8K [  
  6.high levels of assurance 高水平保证 !'# D~   
  7.compilation 编制 k.54lNl  
  8.reliability 可靠性 =d"5k DK-m  
  9.relevance 相关性 tpA-IL?KQw  
  10.professional skepticism 职业谨慎 1QmOUw}yj  
  11.objectivity 客观性 n>eDN\5  
  12. professional competence 专业胜任能力 S`b!sT-sD  
  13.Senior/CPA-in-charge 项目经理 hTEb?1CXU  
  14.audit engagement letter 业务约定书 T&6>Eb0{  
  15.recurring audit 连续审计 1CZO+MB&"$  
  16.the client 委托人 zq$L[ X  
  17.change CPA 更换注册会计 PPG +~.7  
  18.the existing CPA 现任注册会计师 i qxMTH#!  
  19.the successor CPA 后任注册会计师 _\k?uUo&,^  
  20.the preceding CPA前任注册会计师 > fV "bj.  
  21.issue the audit report 出具审计报告 4*f+np  
  22.expert 专家 {Z <`@\K3  
  23.the board of directors 董事会 ~e,l2 <  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -"'+#9{h  
  25.assess material misstatement risks评估重大错报风险 <uFj5.  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Tzj v-9^V  
  27.a general knowledge of —— 初步了解―――的情况 v]Pyz<+  
  28.a more knowledge of—— 进一步了解的情况 (AjgLNB  
  29.the prior year‘s working papers 以前年度工作底稿 Ici4y*`M  
  30.minutes of meeting 会议纪要 =IX-n$d`>  
  31.business risks 经营风险 ( 6zu*H)  
  32.appropriateness 适当性 b5%<},ySq  
  33.accounting estimate 会计估计 sx7zRw >X  
  34.management representations 管理层声明 _(:$ :*@  
  35.going concern assumption 持续经营假设 eF7I 5k4  
  36.audit plan 审计计划 L;?h)8  
  37.significant audit areas 重点审计领域 Ex]Ku  
  38.error 错误 \X(*JNQ  
  39.fraud舞弊 |%XcI3@*  
  40.modified or additional procedures 修改或追加审计程序 aYk: CYQ  
  41.misappropriation of assets 侵占资产 sb_/F E5e  
  42.transactions without substance 虚假交易 =6\^F i  
  43.unusual pressures 异常压力 m0.g}N-w  
  44.the suspected noncompliance 涉嫌存在违法行为 l9j= ;h  
  45.materialiy 重要性 1D [>oK\  
  46.exceed the materiality level 超过重要性水平 *a|575e< z  
  47.approach the materiality level 接近重要性水平  oVp/EQ  
  48.an acceptably low level 可接受水平 U8>4ClJ4  
  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 Hq>h nCT  
  50.misstatements or omissions 错报或漏报 FaWc:GsfB  
  51.aggregate 总计 |XQ_4{  
  52.subsequent events 期后事项 1K|F;p  
  53.adjust the financial statements 调整财务报表 RRQv<x  
  54.perform additional audit procedures 实施追加的审计程序 )+,h}XqlX  
  55.audit risk 审计风险 zNo"P[J8  
  56.detection risk 检查风险 *a8<cf  
  57.inappropriate audit opinion 不适当的审计意见 ^gyI-S(;  
  58.material misstatement 重大的错报 nW\W<[O9  
  59.tolerable misstatement 可容忍错报 bxO/FrwTj{  
  60.the acceptable level of detection risk 可接受的检查风险 $g VbeQ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F3o"ETle  
  62.simall business 小规模企业 6 ~{'\Z  
  63.accounting system 会计系统 `h :!^"G  
  64.test of control 控制测试 8n2;47 a  
  65.walk-through test 穿行测试 "D4% A!i  
  66.communication 沟通 T]/>c  
  67.flow chart 流程图 Fx1FxwIJ  
  68.reperformance of internal control 重新执行 y}={S,z%22  
  69.audit evidence 审计证据 |9FrVO$M  
  70.substantive procedures 实质性程序 eAP 8!  
  71.assertions 认定 pih 0ME}z  
  72.esistence 存在 e87a9ZPm  
  73.occurrence 发生 S{MB$JA  
  74.completeness 完整性 >hG*=4oh  
  75.rights and obligations 权利和义务 |Go$z3bx  
  76.valuation and allocation 计价和分摊 KC:6^h'.  
  77.cutoff 截止 D-i, C~W  
  78.accuracy 准确性 ?5};ONjN  
  79.classification 分类 x)$0Nr62D  
  80.inspection 检查 \=|= (kt)  
  81.supervision of counting 监盘 Y+g(aak+.  
  82.observation 观察 L"S2+F)n  
  83.confirmation 函证 h G<[F@d  
  84.computation 计算 g;[t1~oF  
  85.analytical procedures 分析程序 LH_ U#P`E  
  86.vouch 核对 )ryP K"V  
  87.trace 追查 ]b1>bv%  
  88.audit sampling 审计抽样 _p9"MU&}  
  89.error 误差 o F_{oV '  
  90.expected error 预期误差 <|G!Qn?2-  
  91.population 总体 }?6;;d#  
  92.sampling risk 抽样风险 S fY9PNck\  
  93.non- sampling risk 非抽样风险 *$;Zk!sEF  
  94.sampling unit 抽样单位 \WdSj  
  95.statistical sampling 统计抽样 l(F\5Ys  
  96.tolerable error 可容忍误差 &dni6E4  
  97.the risk of under reliance 信赖不足风险 K]yWpW  
  98.the risk of over reliance 信赖过度风险 3'A0{(b  
  99.the risk of incorrect rejection 误拒风险 H{9P=l  
  100. the risk of incorrect acceptance 误受风险 EX, {1^h  
  101.working trial balance 试算平衡表 #s>'IPc0  
  102.index and cross-referencing 索引和交叉索引 8gt*`]I  
  103.cash receipt 现金收入 o >yXEg  
  104.cash disbursement 现金支出 Hdd3n 6*  
  105.bank statement 银行对账单 EASmB  
  106.bank reconciliation 银行存款余额调节表 xA2I+r*o  
  107.balance sheet date 资产负债表日 cCx{ ")  
  108.net realizable value 可变现净值 &{qKoI]  
  109.storeroom 仓库 (ToD u@p  
  110.sale invoice 销售发票 EDnZ/)6Gg  
  111.price list 价目表 %WmTG }L)  
  112.positive confirmation request 积极式询证函 eMV8`&c'  
  113.negative confirmation request 消极式询证函 Kf$(7FT'`  
  114.purchase requisition 请购单 `e3$jy@  
  115.receiving report 验收报告 J 48$l(l3  
  116.gross margin 毛利 uD{ xs  
  117.manufacturing overhead 制造费用 (64es)B}"  
  118.material requisition 领料单 -lv(@7o~  
  119.inventory-taking 存货盘点 suLC7x`Z  
  120.bond certificate 债券 o#z$LT 1dY  
  121.stock certificate 股票 ?0JNaf  
  122.audit report 审计报告 x`IWo:j  
  123.entity 被审计单位 tgl 4pAc  
  124.addressee of the audit report 审计报告的收件人 MujEjD "|  
  125.unqualified opinion 无保留意见 Y2dml!QM  
  126.qualified opinion 保留意见 DYgB_Iak  
  127.disclaimer of opinion 无法表示意见 R(P(G;#j  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   YvP62c \  
  A (2)absorbed overhead 已吸收制造费用 j]R[;8g  
  A (3)absorption costing 吸收成本计算 kw2d< I$]  
  A (4)account 账户,报表   Vwjic2lGI  
  A (5)accounting postulate 会计假设   !yq98I'  
  A (6)accounting series release 会计公告文件   alNn(0MG  
  A (7)accounting valuation 会计计价   Y"s8j=1m  
  A (8)account sale 承销清单 O1DUBRli!q  
  A (9)accountability concept 经营责任概念   C"s-ttP   
  A (10)accountancy 会计职业   ke<5]&x  
  A (11)accountant 会计师   #&L7FBJ"*v  
  A (12)accounting 会计   N{@~(>ee^  
  A (13)agency cost 代理成本   Y}Y~?kE>M|  
  A (14)accounting bases 会计基础   mU]^PC2[  
  A (15)accounting manual 会计手册   L8 NZU*"  
  A (16)accounting period 会计期间   1^tX:qR  
  A (17)accounting policies 会计方针   tuuwoiQ*`  
  A (18)accounting rate of return 会计报酬率   '(N(k@>{  
  A (19)accounting reference date 会计参照日   hJk:&!M=T  
  A (20)accounting reference period 会计参照期间   E?BF8t_fTE  
  A (21)accrual concept 应计概念   r yA+Lli.  
  A (22)accrual expenses 应计费用   xpwy%uo  
  A (23)acid test ration 速动比率(酸性测试比率)   `Gl[e4U  
  A (24)acquisition 购置   Odhr=Hs  
  A (25)acquisition accounting 收购会计   :^>&t^E  
  A (26)activity based accounting 作业基础成本计算   |m@>AbR5dk  
  A (27)adjusting events 调整事项   kDM?`(r  
  A (28)administrative expenses 行政管理费   aU[!*n 4Ux  
  A (29)advice note 发货通知   D+~*nc~ g  
  A (30)amortization 摊销   8]1,EE<  
  A (31)analytical review 分析性检查   ^~@3X[No  
  A (32)annual equivalent cost 年度等量成本法   v.u 5%  
  A (33)annual report and accounts 年度报告和报表   hH%fWB2(  
  A (34)appraisal cost 检验成本   +qT+iHa|n  
  A (35)appropriation account 盈余分配账户   ssoE,6kS  
  A (36)articles of association 公司章程细则   @'?gan#(  
  A (37)assets 资产   BB(v,W  
  A (38)assets cover 资产保障   +Kg }R5+  
  A (39)asset value per share 每股资产价值   X6qgApyE  
  A (40)associated company 联营公司   5dD8s-;^T  
  A (41)attainable standard 可达标准   . P?n<n#  
#)[.Xz:U  
 A (42)attributable profit 可归属利润   EN}XIa>R  
  A (43)audit 审计   e-\/1N84  
  A (44)audit report 审计报告   v '^}zO  
  A (45)auditing standards 审计准则   8IBr#+0  
  A (46)authorized share capital 额定股本   PCV#O63[  
  A (47)available hours 可用小时   *W>, 98  
  A (48)avoidable costs 可避免成本 +o"CMI  
  B (49)back-to-back loan 易币贷款   ,\aL v  
  B (50)backflush accounting 倒退成本计算   MEp{&#v|1  
  B (51)bad debts 坏帐   EIyFGCw|U  
  B (52)bad debts ratio 坏帐比率   p0]\QM l1  
  B (53)bank charges 银行手续费   IA]wO%c  
  B (54)bank overdraft 银行透支   Km,o+9?1gF  
  B (55)bank reconciliation 银行存款调节表   u7Ix7`V  
  B (56)bank statement 银行对账单   ?.lo[X<,*  
  B (57)bankruptcy 破产   <8Nr;96IA  
  B (58)basis of apportionment 分摊基础   d~h;|Bl[  
  B (59)batch 批量   iDhC_F|  
  B (60)batch costing 分批成本计算   ^W@%(,xb  
  B (61)beta factor B(市场)风险因素   BF;}9QebmS  
  B (62)bill 账单   ;Bzx}7A  
  B (63)bill of exchange 汇票   .c0u##/0  
  B (64)bill of landing 提单   b0f6p>~q^  
  B (65)bill of materials 用料预计单   _G'A]O/BZD  
  B (66)bill payable 应付票据   z 1^fG)  
  B (67)bill receivable 应收票据   vH1,As  
  B (68)bin card 存货记录卡   @7.7+blS"H  
  B (69)bonus 红利   i1m>|[@k  
  B (70)book-keeping 薄记   *vEj\  
  B (71)Boston classification 波士顿分类   M5t.l (  
  B (72)breakeven chart 保本图   k*\)z\f  
  B (73)breakeven point 保本点   `YE= B{q  
  B (74)breaking-down time 复位时间   U?5lqq  
  B (75)budget 预算   v2p0EOS  
  B (76)budget center 预算中心   -/0\_z q7  
  B (77)budget cost allowance 预算成本折让   M*Ej*#  
  B (78)budget manual 预算手册   m.! M#x2!  
  B (79)budget period 预算期间   8"-=+w.CZ  
  B (80)budgetary control 预算控制   @pYC!;n+  
  B (81)budgeted capacity 预算生产能力   OJJ [Er1  
  B (82)burden 制造费用   Wi>m}^}9  
  B (83)business center 经营中心   ;BT7pyu%[  
  B (84)business entity 营业个体   !IO\g"y~|%  
  B (85)business unit 经营单位   Y Q.Xl_  
 B (86)buy-out management 管理性购买产权   S_O tY]gF  
  B (87)by-product 副产品 @ F $}/  
  C (88)called-up share capital 催缴股本   2/uZ2N |S  
  C (89)capacity 生产能力   CYwV]lq :s  
  C (90)capacity ratios 生产能力比率   3(,m(+J[S  
  C (91)capital 资本   n]D io  
  C (92)capital assets pricing model资本资产计价模式   #=33TvprR2  
  C (93)capital commitment 承诺资本   SE6 ( 3f$  
  C (94)capital employed 已运用的资本   !J X7y%J  
  C (95)capital expenditure 资本支出   V@b7$z  
  C (96)capital expenditureauthorization 资本支出核准   d ePk}Sn  
  C (97)capital expenditure control 资本支出控制   x|dP-E41\  
  C (98)capital expenditure proposal资本支出申请    (FaYagD  
  C (99)capital funding planning 资本基金筹集计划   ?CC.xE  
  C (100)capital gain 资本收益   &ni#(   
  C (101)capital investment appraisal资本投资评估   )z18:C3  
  C (102)capital maintenance 资本保全   XBkaum4j  
  C (103)capital resource planning 资本资源计划   KF1iYo>p  
  C (104)capital surplus 资本盈余   Qzo -Yw`=  
  C (105)capital turnover 资本周转率   ~_N,zw{x  
  C (106)card 记录卡   ^" 54Q^SH  
  C (107)cash 现金   8AY;WL:;  
  C (108)cash account 现金账户   5dN>Xjpu  
  C (109)cash book 现金账薄   \/;c^!(<  
  C (110)cash cow 金牛产品   vcp{Gf|^  
  C (111)cash flow 现金流量   ]sL.+.P  
  C (112)cash discounted 现金贴现   v~T)g"_|  
  C (113)cash flow budget 现金流量预算   2y!aXk\#C  
  C (114)cash flow statement 现金流量表   KB :JVK^<  
  C (115)cash ledger 现金分类账   Tj_K5uccU}  
  C (116)cash limit 现金限额   S#B%[3@  
  C (117)CCA 现时成本会计   fKqr$59>  
  C (118)center 中心   CsycR@[  
  C (119)changeover time 变更时间   Cb?  !+U  
  C (120)chartered entity 特许经济个体   ,IqE<i!U  
  C (121)cheque 支票   .ve_If-Hg  
  C (122)cheque register 支票登记薄   sCzpNJ"8  
  C (123)coin analysis 零钱分类   `Ds=a`^b  
  C (124)classification 分类   N0kCdJv  
  C (125)clock card 工时卡   +ZW>JjP*  
  C (126)code 代码   rOt{bh6r  
  C (127)commitment accounting 承诺确认会计   e@0|fB%2  
  C (128)common cost 共同成本   f77W{T4  
  C (129)company limited byguarantee 有限担保责任公司   1+N'cB!y  
C (130)company limited shares 股份有限公司   nAl \9#M  
  C (131)competitive position 竞争能力状况   p}1gac_c  
  C (132)concept 概念   ('C)S)98C  
  C (133)conglomerate 跨行业企业   \ m oLQ  
  C (134)consistency concept 一致性概念   "U4c'iW  
  C (135)consolidated accounts 合并报表   j y5[K.  
  C (136)consolidation accounting 合并会计   [m h>N$  
  C (137)consortium 财团   jLI1Ed  
  C (138)contingency plan 应急计划   ]1d)jWG  
  C (139)contingent liabilities 或有负债   { >izfG,\  
  C (140)continuous operation 连续生产   ]w;t0Bk  
  C (141)contra 抵消   3!gz^[!?EN  
  C (142)contract cost 合同成本   ,e;,+w=~E  
  C (143)contract costing 合同成本计算   3))R91I  
  C (144)contribution 贡献毛益   w`f66*@Q1  
  C (145)contribution centre 贡献中心   lqL5V "2Y  
  C (146)contribution chart 贡献图   {S9gOg  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9=]HOUn  
  C (148)contribution to salesration 贡献毛益对销售比率   #TR!x,Hc  
  C (149)control 控制   V'W*'wo   
  C (150)control account 控制帐户   nKr'cb  
  C (151)control limits 控制限度   x,10o   
  C (152)controllability concept 可控制概念   gAsmPI.K  
  C (153)controllable cost 可控制成本   c|9g=DjK  
  C (154)conversion cost 加工成本   Ew PJ|Z^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   JluA?B7E  
  C (156)corporate appraisal 公司评估   *k,3@_5  
  C (157)corporate planning 公司计划   i*mU<:t  
  C (158)corporate social reporting 公司社会报告   x/M$_E<G  
  C (159)corporation 股份公司   h;+O96V4.  
  C (160)cost 成本   ri59LYy=  
  C (161)cost account 成本帐户   l9eTghLi  
  C (162)cost accounting 成本会计   Nh^I{%.x  
  C (163)cost accounting manual 成本手册   _$@fCo0  
  C (164)cost accounts calendar 成本报表的日历时间   UMd.=HC L  
  C (165)cost adjustment 成本调整   yy8BkG(  
  C (166)cost allocation 成本分配   @^YXE ,  
  C (167)cost apportionment 成本分摊   VgYy7\?p  
  C (168)cost attribution 成本归属   M *3G  
  C (169)cost audit 成本审计   x  z F  
  C (170)cost behaviour 成本性态   e#h&Xa  
  C (171)cost benefit analysis 成本效益分析   ,~Xe#e M  
  C (172)cost center 成本中心   NR_3nt^h  
  C (173)cost driver 成本动因
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