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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 Q-v[O4 y~  
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  1.audit   审计 nlW&(cH  
  2.attestation   鉴证 jvQ"cs$.  
  3.credibility   可信赖程度 :!$z1u8R  
  4.audit of financial statements 财务报表审计 +QX>:z  
  5.agreed-upon procedures 执行商定程序 \0h/~ 3  
  6.high levels of assurance 高水平保证 wY#mL1dF  
  7.compilation 编制 QGd- 9UEA]  
  8.reliability 可靠性 zwtsw[.  
  9.relevance 相关性 m+vEs,W.  
  10.professional skepticism 职业谨慎 h86={@Le  
  11.objectivity 客观性 3;NRW+  
  12. professional competence 专业胜任能力 #=(op?]  
  13.Senior/CPA-in-charge 项目经理 +pvJ?"J  
  14.audit engagement letter 业务约定书 }=a4uCE  
  15.recurring audit 连续审计 U[l%oLra  
  16.the client 委托人 2r,'4%G  
  17.change CPA 更换注册会计 - (1\ `g07  
  18.the existing CPA 现任注册会计师 l{9h8]^  
  19.the successor CPA 后任注册会计师 Wi^rnr'S s  
  20.the preceding CPA前任注册会计师 \aIy68rH,  
  21.issue the audit report 出具审计报告 \BXVWE|  
  22.expert 专家 BA,6f?ktXS  
  23.the board of directors 董事会 2(Uz9!<V  
  24.knowledge of the entity‘ s business 了解被审计单位情况 31& .L nq  
  25.assess material misstatement risks评估重大错报风险 e6lOmgHn5  
  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 Cw $^w  
  27.a general knowledge of —— 初步了解―――的情况 AF]!wUKxy  
  28.a more knowledge of—— 进一步了解的情况 r%d 11[z  
  29.the prior year‘s working papers 以前年度工作底稿 /Ph&:n\4  
  30.minutes of meeting 会议纪要 m7vxzC*  
  31.business risks 经营风险 X vMG09  
  32.appropriateness 适当性 /T[ICd2J  
  33.accounting estimate 会计估计 1 ],, Ar5  
  34.management representations 管理层声明 fhKiG%i'l  
  35.going concern assumption 持续经营假设 + f!,K  
  36.audit plan 审计计划 b6&NzUt34V  
  37.significant audit areas 重点审计领域 D^55:\4(  
  38.error 错误 v`^J3A  
  39.fraud舞弊 z\>X[yNpA  
  40.modified or additional procedures 修改或追加审计程序 $?AA"Nz  
  41.misappropriation of assets 侵占资产 JyC&L6[]Z  
  42.transactions without substance 虚假交易 <0)ud)~u  
  43.unusual pressures 异常压力 Xe;(y "p R  
  44.the suspected noncompliance 涉嫌存在违法行为 '%C.([  
  45.materialiy 重要性 7CM03R[P  
  46.exceed the materiality level 超过重要性水平 2Fgt)`{!  
  47.approach the materiality level 接近重要性水平 _`i%9Ad.4  
  48.an acceptably low level 可接受水平 <[:7#Yo g  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ih |Ky+!  
  50.misstatements or omissions 错报或漏报 2, V+?'^j  
  51.aggregate 总计 :gscW& k  
  52.subsequent events 期后事项 ([b!$o<v  
  53.adjust the financial statements 调整财务报表 @B[Cc`IN"  
  54.perform additional audit procedures 实施追加的审计程序 ) Zo_6%  
  55.audit risk 审计风险 QhQ"OVFr#  
  56.detection risk 检查风险 ` (/saq*  
  57.inappropriate audit opinion 不适当的审计意见 Y{vwOs  
  58.material misstatement 重大的错报 7'i#!5  
  59.tolerable misstatement 可容忍错报 F(9 Y/UXH  
  60.the acceptable level of detection risk 可接受的检查风险 aroVyUs3j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 YQV?S  
  62.simall business 小规模企业 ikN!u t  
  63.accounting system 会计系统 )nHE$gVM s  
  64.test of control 控制测试 [ []SkLZHg  
  65.walk-through test 穿行测试 V!77YFen %  
  66.communication 沟通 t Q/ #t<4D  
  67.flow chart 流程图 q%k(M[  
  68.reperformance of internal control 重新执行 {lTxB'W@d  
  69.audit evidence 审计证据 a T:AxYn8  
  70.substantive procedures 实质性程序 2 ?- 07g  
  71.assertions 认定 D?yE$_3>c  
  72.esistence 存在 D&l ,SD  
  73.occurrence 发生 Nv?-*&L  
  74.completeness 完整性 xVkTRCh  
  75.rights and obligations 权利和义务 ^M"z1B]  
  76.valuation and allocation 计价和分摊 AXP`,H  
  77.cutoff 截止 !Nl.Vb  
  78.accuracy 准确性 N1N{Ol'  
  79.classification 分类 3 t88AN=4  
  80.inspection 检查 ,ah*!Zm.kk  
  81.supervision of counting 监盘 J4v0O="  
  82.observation 观察 !@<@QG-  
  83.confirmation 函证 R G0S  
  84.computation 计算 0vuKGjK  
  85.analytical procedures 分析程序 zf3:<CRX5  
  86.vouch 核对 ,{{#a*nd  
  87.trace 追查 mvq7G  
  88.audit sampling 审计抽样 ^@`e  
  89.error 误差 \} Ac q;  
  90.expected error 预期误差 a,'Ncg  
  91.population 总体 YYE8/\+B.  
  92.sampling risk 抽样风险 uR:=V9O  
  93.non- sampling risk 非抽样风险 >*= =wlOB  
  94.sampling unit 抽样单位 juMxl  
  95.statistical sampling 统计抽样 g 6VD_  
  96.tolerable error 可容忍误差 Q:kVCm/;  
  97.the risk of under reliance 信赖不足风险 2zKo  
  98.the risk of over reliance 信赖过度风险 =,4 '"  
  99.the risk of incorrect rejection 误拒风险 2:iYYRrg  
  100. the risk of incorrect acceptance 误受风险 _+\:OB[Y  
  101.working trial balance 试算平衡表 ]A]Ft!`6z  
  102.index and cross-referencing 索引和交叉索引 ~|'y+h 89  
  103.cash receipt 现金收入 yS)- &t!;  
  104.cash disbursement 现金支出 slge+xq\J  
  105.bank statement 银行对账单 | 7 m5P@X  
  106.bank reconciliation 银行存款余额调节表 J-tq8   
  107.balance sheet date 资产负债表日 h41$|lonU%  
  108.net realizable value 可变现净值 p,w|=@=  
  109.storeroom 仓库 Z .bit_(  
  110.sale invoice 销售发票 HkdN=q  
  111.price list 价目表 t {Hh&HX  
  112.positive confirmation request 积极式询证函 Jh$"fr3  
  113.negative confirmation request 消极式询证函 *M wfod  
  114.purchase requisition 请购单 <AMb!?Obh  
  115.receiving report 验收报告 CZJHE>  
  116.gross margin 毛利 &nqdl+|G*  
  117.manufacturing overhead 制造费用 x2C/L  
  118.material requisition 领料单 LG=X)w)W4S  
  119.inventory-taking 存货盘点 =R&)hlm  
  120.bond certificate 债券 $N;"}G z  
  121.stock certificate 股票 crd|2bjp+  
  122.audit report 审计报告 G@!_ZM8h  
  123.entity 被审计单位 Z cMj=#i  
  124.addressee of the audit report 审计报告的收件人 ,u}<Ws8N  
  125.unqualified opinion 无保留意见 q%-&[%l  
  126.qualified opinion 保留意见 D3S+LV  
  127.disclaimer of opinion 无法表示意见 _%wK}eH+sy  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Z|ZBKcmg  
  A (2)absorbed overhead 已吸收制造费用 <i}q=%W!1  
  A (3)absorption costing 吸收成本计算 "xvtqi,R  
  A (4)account 账户,报表   ^:4L6  
  A (5)accounting postulate 会计假设   {*QvC g?  
  A (6)accounting series release 会计公告文件   A&<?   
  A (7)accounting valuation 会计计价   %K h2E2Pe  
  A (8)account sale 承销清单 :be:-b%K  
  A (9)accountability concept 经营责任概念   >|a\>UgC  
  A (10)accountancy 会计职业   m|]j'g?{}(  
  A (11)accountant 会计师   K??1,I  
  A (12)accounting 会计   ,IIZ X l@  
  A (13)agency cost 代理成本   %z*29iKlI  
  A (14)accounting bases 会计基础   m[Z6VHn  
  A (15)accounting manual 会计手册   Z-(} l2\  
  A (16)accounting period 会计期间   la'e[t7  
  A (17)accounting policies 会计方针   umQi  
  A (18)accounting rate of return 会计报酬率   gyi)T?uS)  
  A (19)accounting reference date 会计参照日   [ULwzjss#L  
  A (20)accounting reference period 会计参照期间   j%pCuC&"  
  A (21)accrual concept 应计概念   "r8EC  
  A (22)accrual expenses 应计费用   0VzXDb>`  
  A (23)acid test ration 速动比率(酸性测试比率)   =~J"k C  
  A (24)acquisition 购置   u3]Uxy  
  A (25)acquisition accounting 收购会计   8rF aW  
  A (26)activity based accounting 作业基础成本计算   /61by$E  
  A (27)adjusting events 调整事项   i"L }!5  
  A (28)administrative expenses 行政管理费   LeY+p]n~  
  A (29)advice note 发货通知   RcgRaQ2^  
  A (30)amortization 摊销   XwcMt r*  
  A (31)analytical review 分析性检查   4P|$LkI  
  A (32)annual equivalent cost 年度等量成本法   ZB828T3  
  A (33)annual report and accounts 年度报告和报表   ^J8uhV;w  
  A (34)appraisal cost 检验成本   (lb6]MtTHY  
  A (35)appropriation account 盈余分配账户   }6).|^]\'  
  A (36)articles of association 公司章程细则   eS l]8BX_  
  A (37)assets 资产   6sPk:5  
  A (38)assets cover 资产保障   U,PZMz`2j  
  A (39)asset value per share 每股资产价值   Iz#yQ`  
  A (40)associated company 联营公司   Uz 0W <u3v  
  A (41)attainable standard 可达标准   [s~JceUyX  
vYDSu.C@a  
 A (42)attributable profit 可归属利润   ;SgD 5Ln}  
  A (43)audit 审计   2\VAmPG.Zs  
  A (44)audit report 审计报告   - %|P  
  A (45)auditing standards 审计准则   aD2*.ln><  
  A (46)authorized share capital 额定股本   q xfLfgu^  
  A (47)available hours 可用小时   CWs: l3_yn  
  A (48)avoidable costs 可避免成本 U^[<  
  B (49)back-to-back loan 易币贷款   D?^540,b  
  B (50)backflush accounting 倒退成本计算   ,eDD:#)$}  
  B (51)bad debts 坏帐   czI{qi5N  
  B (52)bad debts ratio 坏帐比率   )!e3.C|V1W  
  B (53)bank charges 银行手续费   Q!yb16J  
  B (54)bank overdraft 银行透支   |xh&p(  
  B (55)bank reconciliation 银行存款调节表   /}Yqf`CZy  
  B (56)bank statement 银行对账单   6B#('gxO  
  B (57)bankruptcy 破产   Q C{u|  
  B (58)basis of apportionment 分摊基础   jyi FM5&  
  B (59)batch 批量   e 8,{|a  
  B (60)batch costing 分批成本计算   5SUN.%y  
  B (61)beta factor B(市场)风险因素   -0$:|p?@^  
  B (62)bill 账单   @lS==O-`f  
  B (63)bill of exchange 汇票   i'HPRY  
  B (64)bill of landing 提单   g<$. - g  
  B (65)bill of materials 用料预计单   3?2<W EYr  
  B (66)bill payable 应付票据   +{.780|  
  B (67)bill receivable 应收票据   qe$33f*  
  B (68)bin card 存货记录卡   ic E|.[  
  B (69)bonus 红利   daslaa_A  
  B (70)book-keeping 薄记   %ISq>A)%  
  B (71)Boston classification 波士顿分类   w$j{Hp6m  
  B (72)breakeven chart 保本图   x? N.WABr;  
  B (73)breakeven point 保本点   Sh&iQ_vq  
  B (74)breaking-down time 复位时间   y7z(&M@  
  B (75)budget 预算   rVH6QQF=\  
  B (76)budget center 预算中心   Q".g.k  
  B (77)budget cost allowance 预算成本折让   BX[~% iE  
  B (78)budget manual 预算手册    DtWxr  
  B (79)budget period 预算期间   ;L~p|sF  
  B (80)budgetary control 预算控制   URA0ey`  
  B (81)budgeted capacity 预算生产能力   D9BQID$R  
  B (82)burden 制造费用   zBY ~lNB  
  B (83)business center 经营中心   6YmP[%  
  B (84)business entity 营业个体   nIn2 *r  
  B (85)business unit 经营单位   %<} <'V0  
 B (86)buy-out management 管理性购买产权   :g2  }C  
  B (87)by-product 副产品 "_< 9PM1t  
  C (88)called-up share capital 催缴股本   r|GY]9  
  C (89)capacity 生产能力   bO3GVc+S  
  C (90)capacity ratios 生产能力比率   LL(|$}yW  
  C (91)capital 资本   NvJV</l6 A  
  C (92)capital assets pricing model资本资产计价模式   *%!M4&  
  C (93)capital commitment 承诺资本   6Ps.E  
  C (94)capital employed 已运用的资本   FI"HJwAs  
  C (95)capital expenditure 资本支出   Icx7. Y  
  C (96)capital expenditureauthorization 资本支出核准   N u^p  
  C (97)capital expenditure control 资本支出控制   |sIr?RL{C  
  C (98)capital expenditure proposal资本支出申请   [A5W+pDm  
  C (99)capital funding planning 资本基金筹集计划   kz B\'m,l  
  C (100)capital gain 资本收益   '\"G{jU@  
  C (101)capital investment appraisal资本投资评估   j*400  
  C (102)capital maintenance 资本保全   Qz,|mo+  
  C (103)capital resource planning 资本资源计划   m%QSapV  
  C (104)capital surplus 资本盈余   1%~[rnQ  
  C (105)capital turnover 资本周转率   6L9, 'Bg  
  C (106)card 记录卡   ST Z]8cw  
  C (107)cash 现金   #HAC*n  
  C (108)cash account 现金账户   r37[)kJ  
  C (109)cash book 现金账薄   yNCEz/4  
  C (110)cash cow 金牛产品   _=EKXE)&}  
  C (111)cash flow 现金流量   FhkkW W L  
  C (112)cash discounted 现金贴现   #%$28sxB  
  C (113)cash flow budget 现金流量预算   '<dgT&8C  
  C (114)cash flow statement 现金流量表   3qaMO#{M  
  C (115)cash ledger 现金分类账   jlqv2V7=/  
  C (116)cash limit 现金限额   $,fy$ Qk,S  
  C (117)CCA 现时成本会计   6C [E  
  C (118)center 中心   &~~wX,6+  
  C (119)changeover time 变更时间   ZmEEj-*7s  
  C (120)chartered entity 特许经济个体   UZ2TqR  
  C (121)cheque 支票   $ s-Y%gc  
  C (122)cheque register 支票登记薄   `~# < &w  
  C (123)coin analysis 零钱分类   ;H'gT+t<c  
  C (124)classification 分类   ik.A1j9oN  
  C (125)clock card 工时卡   `P}9i@C  
  C (126)code 代码   W*N$'%  
  C (127)commitment accounting 承诺确认会计   t2>fmQIQ  
  C (128)common cost 共同成本   2% B'3>a  
  C (129)company limited byguarantee 有限担保责任公司   N&,]^>^u  
C (130)company limited shares 股份有限公司   [?k8}B)mHB  
  C (131)competitive position 竞争能力状况   k@dN$O%p  
  C (132)concept 概念   ][&9]omB  
  C (133)conglomerate 跨行业企业   x=q;O+7]  
  C (134)consistency concept 一致性概念   ?r=jF)C<'  
  C (135)consolidated accounts 合并报表   Oy57$  
  C (136)consolidation accounting 合并会计   =(HeF.!  
  C (137)consortium 财团   n.}E5 %qK  
  C (138)contingency plan 应急计划   )h{ ]k=  
  C (139)contingent liabilities 或有负债   5PT5#[  
  C (140)continuous operation 连续生产   T>`74B:  
  C (141)contra 抵消   CW&. NT  
  C (142)contract cost 合同成本   ocz G|_  
  C (143)contract costing 合同成本计算   P"/G  
  C (144)contribution 贡献毛益   TZR)C P5  
  C (145)contribution centre 贡献中心   [ic870_  
  C (146)contribution chart 贡献图   G\de2Q"d:O  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E>|: D  
  C (148)contribution to salesration 贡献毛益对销售比率   aj^wRzJ}zA  
  C (149)control 控制   V[o`\|<  
  C (150)control account 控制帐户   G<|8?6bq#  
  C (151)control limits 控制限度   9iUrnG*  
  C (152)controllability concept 可控制概念   42J {aJVH  
  C (153)controllable cost 可控制成本   Jg}K.1Hs  
  C (154)conversion cost 加工成本   9h4({EE2t  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #Lv2Zoi>G  
  C (156)corporate appraisal 公司评估   h:Gu`+D>W  
  C (157)corporate planning 公司计划   @a:>$t  
  C (158)corporate social reporting 公司社会报告   !K f#@0E..  
  C (159)corporation 股份公司   4%nE*H%  
  C (160)cost 成本   Eow_&#WW;P  
  C (161)cost account 成本帐户   %w7u]-tR  
  C (162)cost accounting 成本会计   ?']5dD  
  C (163)cost accounting manual 成本手册   /1mW|O>0  
  C (164)cost accounts calendar 成本报表的日历时间   scLn=  
  C (165)cost adjustment 成本调整   #9-P%%kQ  
  C (166)cost allocation 成本分配   C CBfKp  
  C (167)cost apportionment 成本分摊   #P l~R  
  C (168)cost attribution 成本归属   [I!6PGx  
  C (169)cost audit 成本审计   /+Lfrt  
  C (170)cost behaviour 成本性态   ?=m?jNa;nC  
  C (171)cost benefit analysis 成本效益分析   g L_Y,A~Q{  
  C (172)cost center 成本中心   ojyIQk+  
  C (173)cost driver 成本动因
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