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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 5 lKJll^2:  
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  1.audit   审计 >M%\T}5  
  2.attestation   鉴证 o{v&.z  
  3.credibility   可信赖程度 <q)4la  
  4.audit of financial statements 财务报表审计 Dq\ Jz~  
  5.agreed-upon procedures 执行商定程序 O40+M)e]  
  6.high levels of assurance 高水平保证 C;AA/4Ib  
  7.compilation 编制 X#xFFDzN  
  8.reliability 可靠性 \2[<XG(^  
  9.relevance 相关性 ymY1o$qWB}  
  10.professional skepticism 职业谨慎 ?B@;QjhjiJ  
  11.objectivity 客观性 U8#xgz@  
  12. professional competence 专业胜任能力 ~Vh(6q.oT  
  13.Senior/CPA-in-charge 项目经理 +@9gkPQQ-@  
  14.audit engagement letter 业务约定书 TjWE_Bq]g  
  15.recurring audit 连续审计 4!62/df  
  16.the client 委托人 s6*ilq1  
  17.change CPA 更换注册会计 {>3\ N0e5  
  18.the existing CPA 现任注册会计师 dCYCHHHF  
  19.the successor CPA 后任注册会计师 QR?yG+VU  
  20.the preceding CPA前任注册会计师 Mvj;ic6iK  
  21.issue the audit report 出具审计报告 -b&{+= ^c  
  22.expert 专家 cxeghy:;U  
  23.the board of directors 董事会 pD" vRbYF  
  24.knowledge of the entity‘ s business 了解被审计单位情况 zo{/'BnU  
  25.assess material misstatement risks评估重大错报风险 D(W,yq~7uY  
  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 3H\w2V  
  27.a general knowledge of —— 初步了解―――的情况 aIy*pmpD=  
  28.a more knowledge of—— 进一步了解的情况 t9gfU5?  
  29.the prior year‘s working papers 以前年度工作底稿 NE8 jC7  
  30.minutes of meeting 会议纪要 h-a!q7]l  
  31.business risks 经营风险 #TK~eHi  
  32.appropriateness 适当性 F~#zxwd  
  33.accounting estimate 会计估计 |rw%FM{F  
  34.management representations 管理层声明 Zd^6 ulx  
  35.going concern assumption 持续经营假设 s1Ok|31|  
  36.audit plan 审计计划 !{et8F@d|  
  37.significant audit areas 重点审计领域 ?,P3)&3g  
  38.error 错误 8VG!TpX/B  
  39.fraud舞弊 c'6g*%2k  
  40.modified or additional procedures 修改或追加审计程序 MvLs%GE%  
  41.misappropriation of assets 侵占资产 $\o {_?}1  
  42.transactions without substance 虚假交易  @4d)R  
  43.unusual pressures 异常压力 -hcS]~F  
  44.the suspected noncompliance 涉嫌存在违法行为 w1x" c>1C  
  45.materialiy 重要性 %t=kdc0=_  
  46.exceed the materiality level 超过重要性水平 WFR?fDtE  
  47.approach the materiality level 接近重要性水平 +[@z(N-h  
  48.an acceptably low level 可接受水平 rVvR!"//yH  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 s..lK "b  
  50.misstatements or omissions 错报或漏报 7`vEe 'qz  
  51.aggregate 总计 ,)+  o  
  52.subsequent events 期后事项 C fEmT8sa  
  53.adjust the financial statements 调整财务报表 'crlA~&#/  
  54.perform additional audit procedures 实施追加的审计程序 { u{@ jp  
  55.audit risk 审计风险 onCKI,"  
  56.detection risk 检查风险 ~0$NJrUy  
  57.inappropriate audit opinion 不适当的审计意见 mOpTzg@  
  58.material misstatement 重大的错报 OV2 -8ERS  
  59.tolerable misstatement 可容忍错报 rt3qdk5 U  
  60.the acceptable level of detection risk 可接受的检查风险 y4Z &@,_{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2M<R(W!&  
  62.simall business 小规模企业 @Q&3L~K"  
  63.accounting system 会计系统 cUqn<Z<n  
  64.test of control 控制测试 uY_SU-v  
  65.walk-through test 穿行测试 R2etB*k6[  
  66.communication 沟通 r?m+.fJB  
  67.flow chart 流程图 ~ * :F{  
  68.reperformance of internal control 重新执行 R_] {2~J+  
  69.audit evidence 审计证据 N#V.1<Y  
  70.substantive procedures 实质性程序 `.x$7!zLC  
  71.assertions 认定 ZN"j%E{d  
  72.esistence 存在 UX-&/eScN  
  73.occurrence 发生 -aRU]kIf  
  74.completeness 完整性 xX3'bsN  
  75.rights and obligations 权利和义务 ?1L.:CS  
  76.valuation and allocation 计价和分摊 t$2_xX  
  77.cutoff 截止 sAo& uZ  
  78.accuracy 准确性 J{[n?/A{  
  79.classification 分类 ~DO4,  
  80.inspection 检查 Z UKf`m[  
  81.supervision of counting 监盘 ~pa!w?/bQ  
  82.observation 观察 kP#e((f,  
  83.confirmation 函证 g&dPd7  
  84.computation 计算 }nt* [:%  
  85.analytical procedures 分析程序 A,i75kd  
  86.vouch 核对 (%iRaw7hp  
  87.trace 追查 _0+0#! J!  
  88.audit sampling 审计抽样 !-s!f&_  
  89.error 误差 4tg<iH{  
  90.expected error 预期误差 jVLA CWH  
  91.population 总体 GdB.4s^  
  92.sampling risk 抽样风险 f>'Y(dJ'W  
  93.non- sampling risk 非抽样风险 "~UUx"Y  
  94.sampling unit 抽样单位 `[o)<<}  
  95.statistical sampling 统计抽样 xI ,2LGO  
  96.tolerable error 可容忍误差 '65LKD  
  97.the risk of under reliance 信赖不足风险 n Ezf.[+9/  
  98.the risk of over reliance 信赖过度风险 t+oJV+@  
  99.the risk of incorrect rejection 误拒风险 (R`B'OtGg  
  100. the risk of incorrect acceptance 误受风险 gTRF^knrY  
  101.working trial balance 试算平衡表 N@B9 @8h  
  102.index and cross-referencing 索引和交叉索引 '` 'GK&)  
  103.cash receipt 现金收入 (F7(^.MG  
  104.cash disbursement 现金支出 !+u"3;%h  
  105.bank statement 银行对账单 Pxn,Qw*  
  106.bank reconciliation 银行存款余额调节表 Y*_)h\f  
  107.balance sheet date 资产负债表日 2r$#m*  
  108.net realizable value 可变现净值 .CP& bJP%  
  109.storeroom 仓库 A^Kbsc  
  110.sale invoice 销售发票 m*e{\)rd#  
  111.price list 价目表 9rh}1eo7  
  112.positive confirmation request 积极式询证函 No2b" G@  
  113.negative confirmation request 消极式询证函 S9HwIH\m  
  114.purchase requisition 请购单 aq7~QX_0G  
  115.receiving report 验收报告 T843":  
  116.gross margin 毛利 f#ri'&}c :  
  117.manufacturing overhead 制造费用 04r$>#E  
  118.material requisition 领料单 VDTcR  
  119.inventory-taking 存货盘点 a>\vUv*  
  120.bond certificate 债券 R^{)D3  
  121.stock certificate 股票 )M2F4[vcb  
  122.audit report 审计报告 x8GJY~:SW  
  123.entity 被审计单位 oyo(1 >  
  124.addressee of the audit report 审计报告的收件人 JTi!Xu5Jq  
  125.unqualified opinion 无保留意见 m%?V7-9!k  
  126.qualified opinion 保留意见 \. M*lqI  
  127.disclaimer of opinion 无法表示意见 ){jl a,[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "RI ZV  
  A (2)absorbed overhead 已吸收制造费用 Fl(T\-Eu  
  A (3)absorption costing 吸收成本计算 iQ{G(^sZN  
  A (4)account 账户,报表   iR"N13  
  A (5)accounting postulate 会计假设   9@+5LZR  
  A (6)accounting series release 会计公告文件   0p89: I*0  
  A (7)accounting valuation 会计计价   e%W$*f  
  A (8)account sale 承销清单 QeF3qXI  
  A (9)accountability concept 经营责任概念   "`N-*;*W  
  A (10)accountancy 会计职业   $1SUU F\.  
  A (11)accountant 会计师   !A48TgAeE  
  A (12)accounting 会计    }-~l!  
  A (13)agency cost 代理成本   I-OJVZ( V  
  A (14)accounting bases 会计基础   ;# Q%j%J  
  A (15)accounting manual 会计手册   hB{jUP) ";  
  A (16)accounting period 会计期间   ! VjFW5'{  
  A (17)accounting policies 会计方针   f 2l{^E #h  
  A (18)accounting rate of return 会计报酬率   v%Wx4v@%SE  
  A (19)accounting reference date 会计参照日   T0]MuIJ).  
  A (20)accounting reference period 会计参照期间   -_$$ Te  
  A (21)accrual concept 应计概念   +>JjvYx}\  
  A (22)accrual expenses 应计费用   Z0l+1iMx  
  A (23)acid test ration 速动比率(酸性测试比率)   ?6'rBH/w  
  A (24)acquisition 购置   O*#*%RL|  
  A (25)acquisition accounting 收购会计   eF2|Wjl``;  
  A (26)activity based accounting 作业基础成本计算   Y`?-VaY  
  A (27)adjusting events 调整事项   J=/5}u_gw  
  A (28)administrative expenses 行政管理费   s=CK~+,/  
  A (29)advice note 发货通知   X.:]=,aGW  
  A (30)amortization 摊销   m#=z7.XrX  
  A (31)analytical review 分析性检查   R##~*>#  
  A (32)annual equivalent cost 年度等量成本法   >rvQw63 \  
  A (33)annual report and accounts 年度报告和报表   {T].]7Z  
  A (34)appraisal cost 检验成本   !>:?rSg*  
  A (35)appropriation account 盈余分配账户   2#k5+?-c61  
  A (36)articles of association 公司章程细则   2WG>, 4W2  
  A (37)assets 资产   *?MGMhE  
  A (38)assets cover 资产保障   NIw\}[-Z0E  
  A (39)asset value per share 每股资产价值   6uR^%W8]  
  A (40)associated company 联营公司   !W?gR.0$=  
  A (41)attainable standard 可达标准   D_Bb?o5  
l#n,Fg3  
 A (42)attributable profit 可归属利润   n0is\ZK 0  
  A (43)audit 审计   G}p\8Q}'  
  A (44)audit report 审计报告   )2M>3C6>f  
  A (45)auditing standards 审计准则   %iw3oh&Fkm  
  A (46)authorized share capital 额定股本   7F'`CleU  
  A (47)available hours 可用小时   G z)NwD  
  A (48)avoidable costs 可避免成本 W6Y@U$P#G  
  B (49)back-to-back loan 易币贷款   Dih3}X&jn$  
  B (50)backflush accounting 倒退成本计算   &iV{:)L  
  B (51)bad debts 坏帐   j1(D]Z=\  
  B (52)bad debts ratio 坏帐比率   Rn@# d}  
  B (53)bank charges 银行手续费   "^Ybs'-  
  B (54)bank overdraft 银行透支   `jOX6_z?I  
  B (55)bank reconciliation 银行存款调节表   } 1 r m  
  B (56)bank statement 银行对账单   Q`D_|L  
  B (57)bankruptcy 破产   Tyck/ EO  
  B (58)basis of apportionment 分摊基础   k?7 X3/O  
  B (59)batch 批量   +zs4a96[  
  B (60)batch costing 分批成本计算   H$6`{lx,  
  B (61)beta factor B(市场)风险因素   =Qn ;_+Ct  
  B (62)bill 账单   $cZUM}@  
  B (63)bill of exchange 汇票   h\'n**f_x  
  B (64)bill of landing 提单   SCTA=l.  
  B (65)bill of materials 用料预计单   +$Rt+S BD  
  B (66)bill payable 应付票据   MuSUKBhM  
  B (67)bill receivable 应收票据   bwl|0"f+`  
  B (68)bin card 存货记录卡   t2"FXTAq  
  B (69)bonus 红利   h?pkE  
  B (70)book-keeping 薄记   .rf" (lM  
  B (71)Boston classification 波士顿分类   Ox-|JJ=  
  B (72)breakeven chart 保本图   ,#8e_3Z$  
  B (73)breakeven point 保本点   c ;'[W60  
  B (74)breaking-down time 复位时间    Sr?#S  
  B (75)budget 预算   `HBf&Z  
  B (76)budget center 预算中心   x+]\1p  
  B (77)budget cost allowance 预算成本折让   m1*O0Tg]"  
  B (78)budget manual 预算手册   B2O}1.  
  B (79)budget period 预算期间   !3ctB3eJ  
  B (80)budgetary control 预算控制   -ne Kuj  
  B (81)budgeted capacity 预算生产能力   vEn4L0D  
  B (82)burden 制造费用   9 '2_  
  B (83)business center 经营中心   )[Yv?>ib  
  B (84)business entity 营业个体   [2Ud]l:6E  
  B (85)business unit 经营单位   ZGd!IghL  
 B (86)buy-out management 管理性购买产权   *2X0^H|dS  
  B (87)by-product 副产品 L/z),#  
  C (88)called-up share capital 催缴股本   'R:"5d  
  C (89)capacity 生产能力   NhYLt w^u  
  C (90)capacity ratios 生产能力比率   71{p+3Z&  
  C (91)capital 资本   M^]cM(swK5  
  C (92)capital assets pricing model资本资产计价模式   L~KM=[cn  
  C (93)capital commitment 承诺资本   |.3DD"*  
  C (94)capital employed 已运用的资本   _x5 3g A  
  C (95)capital expenditure 资本支出   ]i)j3 WDz]  
  C (96)capital expenditureauthorization 资本支出核准   =*LS%WI  
  C (97)capital expenditure control 资本支出控制   f@c`8L@g  
  C (98)capital expenditure proposal资本支出申请   %Ijj=wW  
  C (99)capital funding planning 资本基金筹集计划   EE W_gFn  
  C (100)capital gain 资本收益   9U%N@Dq`Z  
  C (101)capital investment appraisal资本投资评估   +) m_o"hl  
  C (102)capital maintenance 资本保全   3F<VH  
  C (103)capital resource planning 资本资源计划   jXMyPNTK  
  C (104)capital surplus 资本盈余   BGu?<bET  
  C (105)capital turnover 资本周转率   UMcgdJB  
  C (106)card 记录卡   X ' "SVO.  
  C (107)cash 现金   9,"L^W8"k  
  C (108)cash account 现金账户   l c '=mA  
  C (109)cash book 现金账薄   ziCHjqT  
  C (110)cash cow 金牛产品   D N*t~Z3[  
  C (111)cash flow 现金流量   "l*`>5Nn9  
  C (112)cash discounted 现金贴现   P->y_4O  
  C (113)cash flow budget 现金流量预算   MHC^8VL  
  C (114)cash flow statement 现金流量表   9uQ 4u/F  
  C (115)cash ledger 现金分类账   ~7Tc$ "I  
  C (116)cash limit 现金限额   ,c)uX#1  
  C (117)CCA 现时成本会计   HF.^ysI  
  C (118)center 中心   >:|q&|x-  
  C (119)changeover time 变更时间   d8x\  
  C (120)chartered entity 特许经济个体   PxS8 n?y  
  C (121)cheque 支票   ^!by3Elqqk  
  C (122)cheque register 支票登记薄   h|"9LU4a  
  C (123)coin analysis 零钱分类   w&KK3*=""  
  C (124)classification 分类   >L 0_dvr  
  C (125)clock card 工时卡   '&|=0TDd+  
  C (126)code 代码   i?F >+  
  C (127)commitment accounting 承诺确认会计   6 M*O{f  
  C (128)common cost 共同成本   ;IokThI  
  C (129)company limited byguarantee 有限担保责任公司   ])!o5`ltZ  
C (130)company limited shares 股份有限公司   M%0C_=zg  
  C (131)competitive position 竞争能力状况   81i655!Z  
  C (132)concept 概念   McQe1  
  C (133)conglomerate 跨行业企业   Z7?~S2{c  
  C (134)consistency concept 一致性概念   }-sdov<<  
  C (135)consolidated accounts 合并报表   K]0JC/R6(@  
  C (136)consolidation accounting 合并会计   s=QAO!aw  
  C (137)consortium 财团   <"r#:Wr  
  C (138)contingency plan 应急计划   "PpN0Rr  
  C (139)contingent liabilities 或有负债   B,=H@[Fj  
  C (140)continuous operation 连续生产   Uh):b%bS;J  
  C (141)contra 抵消   u[ Yk  
  C (142)contract cost 合同成本   /Bm( `T  
  C (143)contract costing 合同成本计算   *N<&GH(j  
  C (144)contribution 贡献毛益   jyZWV L:_  
  C (145)contribution centre 贡献中心   UaB @  
  C (146)contribution chart 贡献图   k>g _Z`%<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5w@4:$=I  
  C (148)contribution to salesration 贡献毛益对销售比率   9^G/8<^^>  
  C (149)control 控制   u!W0P6   
  C (150)control account 控制帐户   { >)#HD  
  C (151)control limits 控制限度   ptZ <ow&  
  C (152)controllability concept 可控制概念   3S}Pm2D2  
  C (153)controllable cost 可控制成本   ftF@Wq1f  
  C (154)conversion cost 加工成本   +P`*kj-P\  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `.Qi?* ^  
  C (156)corporate appraisal 公司评估   L>R P-x>  
  C (157)corporate planning 公司计划   EpX&R,Rxk  
  C (158)corporate social reporting 公司社会报告   ]n~ilS.rkl  
  C (159)corporation 股份公司   Tap.5jHL  
  C (160)cost 成本   n$ou- Q  
  C (161)cost account 成本帐户   De(Hw& IV  
  C (162)cost accounting 成本会计   D5*q7A6  
  C (163)cost accounting manual 成本手册   -3=#u_  
  C (164)cost accounts calendar 成本报表的日历时间   c:o]d)S  
  C (165)cost adjustment 成本调整   4QIX19{"  
  C (166)cost allocation 成本分配   ?3.b{Cq{-  
  C (167)cost apportionment 成本分摊   #kaY0M  
  C (168)cost attribution 成本归属   OD6\Mr2=  
  C (169)cost audit 成本审计   lUvpszH=  
  C (170)cost behaviour 成本性态   ?I~()]k5  
  C (171)cost benefit analysis 成本效益分析   1NgCw\  
  C (172)cost center 成本中心   #T=LR@y  
  C (173)cost driver 成本动因
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