论坛风格切换切换到宽版
  • 3809阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
.@ C{3$,VG  
+#@"*yj3  
注会《审计》英语常用词汇 N<|$h5isq  
^(}58 5b  
| aQ"3d  
  1.audit   审计 \/7i-B]G7  
  2.attestation   鉴证 YKZrEP 4^  
  3.credibility   可信赖程度 ivgpS5 M`Y  
  4.audit of financial statements 财务报表审计 wu<])&F  
  5.agreed-upon procedures 执行商定程序 jdeV|H} u  
  6.high levels of assurance 高水平保证 n@C~ev@%S  
  7.compilation 编制 u ]^N&2UW  
  8.reliability 可靠性 b<I9 MR  
  9.relevance 相关性 DQ.v+C,  
  10.professional skepticism 职业谨慎 %m5Q"4O  
  11.objectivity 客观性 x Ha=3n  
  12. professional competence 专业胜任能力 z7.|fE)<6  
  13.Senior/CPA-in-charge 项目经理 8 S`9dSc  
  14.audit engagement letter 业务约定书 8?t"C_>*e  
  15.recurring audit 连续审计 l or8@Qz  
  16.the client 委托人 s}&bJ"!Z  
  17.change CPA 更换注册会计 (fD ;g9  
  18.the existing CPA 现任注册会计师 7fp(R&)1  
  19.the successor CPA 后任注册会计师 QlFZO4 P3|  
  20.the preceding CPA前任注册会计师 O/%< }3Sq  
  21.issue the audit report 出具审计报告 \ A1uhHP!  
  22.expert 专家 *x~xWg9^  
  23.the board of directors 董事会 #yseiVm;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -  N>MBn  
  25.assess material misstatement risks评估重大错报风险 5 v^yQ<70  
  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 z> <5R|Gf  
  27.a general knowledge of —— 初步了解―――的情况 <HWS:'1  
  28.a more knowledge of—— 进一步了解的情况 6Q4X 6U:WB  
  29.the prior year‘s working papers 以前年度工作底稿 T[k4lM  
  30.minutes of meeting 会议纪要 eC DIwB28  
  31.business risks 经营风险 =M6[URZ  
  32.appropriateness 适当性 zHWSE7!  
  33.accounting estimate 会计估计 "\"DCDKmG  
  34.management representations 管理层声明 :qhpL-ER  
  35.going concern assumption 持续经营假设 +@9gkPQQ-@  
  36.audit plan 审计计划 foF19_2 ,  
  37.significant audit areas 重点审计领域 >!e<}84b  
  38.error 错误 {>3\ N0e5  
  39.fraud舞弊 PW(\4Q\  
  40.modified or additional procedures 修改或追加审计程序 dBsX*}C  
  41.misappropriation of assets 侵占资产 uy_wp^  
  42.transactions without substance 虚假交易 *F ^wtH`  
  43.unusual pressures 异常压力 :6J +%(f  
  44.the suspected noncompliance 涉嫌存在违法行为 $aCd /&  
  45.materialiy 重要性 i LBvGZ<9  
  46.exceed the materiality level 超过重要性水平 # m R4fst  
  47.approach the materiality level 接近重要性水平 NE8 jC7  
  48.an acceptably low level 可接受水平 a`9L,8Ve  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 PupM/?57  
  50.misstatements or omissions 错报或漏报 uhH^>z KA  
  51.aggregate 总计 <^.=>Q0 S\  
  52.subsequent events 期后事项 <>xJn{f0c  
  53.adjust the financial statements 调整财务报表 ?,P3)&3g  
  54.perform additional audit procedures 实施追加的审计程序 ha@L94Lq  
  55.audit risk 审计风险 hD,:w%M  
  56.detection risk 检查风险 MiT}L  
  57.inappropriate audit opinion 不适当的审计意见 Kemw^48ts  
  58.material misstatement 重大的错报 zIC;7 5#  
  59.tolerable misstatement 可容忍错报 qL6c`(0  
  60.the acceptable level of detection risk 可接受的检查风险  ~fl@ 2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 XLk<*0t p  
  62.simall business 小规模企业 TlL^7f}  
  63.accounting system 会计系统 _!;Me )C  
  64.test of control 控制测试 [u@Jc,  
  65.walk-through test 穿行测试 4EI7W ,y  
  66.communication 沟通 9 Gy  
  67.flow chart 流程图 M j-vgn&/  
  68.reperformance of internal control 重新执行 X5f mz%VK@  
  69.audit evidence 审计证据 yw[#  
  70.substantive procedures 实质性程序 _$NIp `d  
  71.assertions 认定 C`=p +2I]  
  72.esistence 存在 HD,xY4q&N  
  73.occurrence 发生 |Z\R*b"  
  74.completeness 完整性 H~eRT1  
  75.rights and obligations 权利和义务 }<@j'Ok}.  
  76.valuation and allocation 计价和分摊 682Z}"I0  
  77.cutoff 截止 q/3ziV d7p  
  78.accuracy 准确性 kh~'Cn "O  
  79.classification 分类 |yyO q  
  80.inspection 检查 c0c|z Ym  
  81.supervision of counting 监盘 bawJ$_O_  
  82.observation 观察 AT2v!mNyCw  
  83.confirmation 函证 m^'uipa\  
  84.computation 计算 .Xm(D>>k  
  85.analytical procedures 分析程序 LZPuDf~/  
  86.vouch 核对 nMDxH $O  
  87.trace 追查 :.(;<b<\  
  88.audit sampling 审计抽样 '[$)bPMHl  
  89.error 误差 ELrsx{p:  
  90.expected error 预期误差 rqv))Zo`  
  91.population 总体 6-`|:[Q~  
  92.sampling risk 抽样风险 c,so`I3rI  
  93.non- sampling risk 非抽样风险 5vo.[^ty  
  94.sampling unit 抽样单位 ~/NKw:  
  95.statistical sampling 统计抽样 Z nFi<@UB)  
  96.tolerable error 可容忍误差 NC&DFJo  
  97.the risk of under reliance 信赖不足风险 $ ,I q;*7N  
  98.the risk of over reliance 信赖过度风险 {NpM.;  
  99.the risk of incorrect rejection 误拒风险 Yw _+`,W   
  100. the risk of incorrect acceptance 误受风险 G;> _<22  
  101.working trial balance 试算平衡表 b[ z]CP  
  102.index and cross-referencing 索引和交叉索引 &aM7T_h8  
  103.cash receipt 现金收入 FYs)M O  
  104.cash disbursement 现金支出 %1pYE Hn  
  105.bank statement 银行对账单 gOgps:  
  106.bank reconciliation 银行存款余额调节表 |+  N5z  
  107.balance sheet date 资产负债表日 Iff9'TE  
  108.net realizable value 可变现净值 %B.D^]S1:  
  109.storeroom 仓库 IUR<.Y`  
  110.sale invoice 销售发票 /TS=7J#  
  111.price list 价目表 =U|N=/y#hJ  
  112.positive confirmation request 积极式询证函  u66XN^  
  113.negative confirmation request 消极式询证函 e\O/H<  
  114.purchase requisition 请购单 (F7(^.MG  
  115.receiving report 验收报告 \~P=U;l=pO  
  116.gross margin 毛利 1[_mEtM:]B  
  117.manufacturing overhead 制造费用 2VW}9 O  
  118.material requisition 领料单 |t$Ma'P  
  119.inventory-taking 存货盘点 nRd )++  
  120.bond certificate 债券 tx?dIy;  
  121.stock certificate 股票 (&$VxuJ+6y  
  122.audit report 审计报告 B^).BQ  
  123.entity 被审计单位 Nn>'^KZNG  
  124.addressee of the audit report 审计报告的收件人 TAjh"JJIV  
  125.unqualified opinion 无保留意见 $mF_,|  
  126.qualified opinion 保留意见 4k./(f2+  
  127.disclaimer of opinion 无法表示意见 >u9 Nz0?j  
  128.adverse opinion 否定意见
1+?^0%AC  
Spt ? >sm  
A (1)ABC 作业基础成本计算   [qsEUc+Z.'  
  A (2)absorbed overhead 已吸收制造费用 . `?@%{  
  A (3)absorption costing 吸收成本计算 T LehdZ>^  
  A (4)account 账户,报表   5nbEf9&  
  A (5)accounting postulate 会计假设   h gJ[LU|>  
  A (6)accounting series release 会计公告文件   G[jW<'f  
  A (7)accounting valuation 会计计价   _X?^Cy  
  A (8)account sale 承销清单 r'gOVi4t1*  
  A (9)accountability concept 经营责任概念   dz Zb  
  A (10)accountancy 会计职业   HSq}7S&U  
  A (11)accountant 会计师   vloF::1  
  A (12)accounting 会计   gv5*!eI  
  A (13)agency cost 代理成本   iiK]l   
  A (14)accounting bases 会计基础   ON+J>$[[  
  A (15)accounting manual 会计手册   -*.-9B~u  
  A (16)accounting period 会计期间   S*yjee<@  
  A (17)accounting policies 会计方针   #m={yck *  
  A (18)accounting rate of return 会计报酬率   [$[:"N_  
  A (19)accounting reference date 会计参照日   JU&+c6>  
  A (20)accounting reference period 会计参照期间   # W"=ry3{  
  A (21)accrual concept 应计概念   fFQ|T:vm  
  A (22)accrual expenses 应计费用   vTn}*d.K=  
  A (23)acid test ration 速动比率(酸性测试比率)   aMTu-hA  
  A (24)acquisition 购置   V^;jJ']  
  A (25)acquisition accounting 收购会计   7`u$  
  A (26)activity based accounting 作业基础成本计算   v0L\0&+  
  A (27)adjusting events 调整事项   4*$G & TX  
  A (28)administrative expenses 行政管理费   (W}bG>!#Q8  
  A (29)advice note 发货通知   gCyW Vp  
  A (30)amortization 摊销   W^"AU;^V56  
  A (31)analytical review 分析性检查   jlxpt)0i  
  A (32)annual equivalent cost 年度等量成本法   G8Du~h!!U  
  A (33)annual report and accounts 年度报告和报表   $8BPlqBIZ  
  A (34)appraisal cost 检验成本   Sfdu`MQR  
  A (35)appropriation account 盈余分配账户   R LD`O9#j  
  A (36)articles of association 公司章程细则   }V\N1 6f  
  A (37)assets 资产   B$Kn1 k  
  A (38)assets cover 资产保障   "jw<V,,  
  A (39)asset value per share 每股资产价值   R4-~jgzx  
  A (40)associated company 联营公司   NFv>B>  
  A (41)attainable standard 可达标准   'F3)9&M  
~y7jCcd`  
 A (42)attributable profit 可归属利润   9?k_y ZV  
  A (43)audit 审计   c [5KG}  
  A (44)audit report 审计报告   2it?$8#i  
  A (45)auditing standards 审计准则   D+>1]ij  
  A (46)authorized share capital 额定股本   ZK)%l~J  
  A (47)available hours 可用小时   c%qv9   
  A (48)avoidable costs 可避免成本 l} qE 46EL  
  B (49)back-to-back loan 易币贷款   %;D.vKoh  
  B (50)backflush accounting 倒退成本计算   `jOX6_z?I  
  B (51)bad debts 坏帐   } 1 r m  
  B (52)bad debts ratio 坏帐比率   Q`D_|L  
  B (53)bank charges 银行手续费   Tyck/ EO  
  B (54)bank overdraft 银行透支   k?7 X3/O  
  B (55)bank reconciliation 银行存款调节表   +zs4a96[  
  B (56)bank statement 银行对账单   ~ar=PmYV7  
  B (57)bankruptcy 破产   b6*!ACY  
  B (58)basis of apportionment 分摊基础   M>/Zbnq  
  B (59)batch 批量   3'X.}>o   
  B (60)batch costing 分批成本计算   a`0=AQ  
  B (61)beta factor B(市场)风险因素   :Lz\yARpk  
  B (62)bill 账单   I"`M@ %  
  B (63)bill of exchange 汇票   &zo|Lfe  
  B (64)bill of landing 提单   0P]E6hWgg  
  B (65)bill of materials 用料预计单   PsZ >P|e1  
  B (66)bill payable 应付票据   3g6j?yYqb  
  B (67)bill receivable 应收票据   y 8DhOlewQ  
  B (68)bin card 存货记录卡   T' ~!9Q  
  B (69)bonus 红利   n..g~ $k  
  B (70)book-keeping 薄记   Y3=_ec3w  
  B (71)Boston classification 波士顿分类   LlSZ r)X  
  B (72)breakeven chart 保本图   }RP @!=  
  B (73)breakeven point 保本点   s8h-,@ p  
  B (74)breaking-down time 复位时间   }m-FGk  
  B (75)budget 预算   plZ>03(6Q  
  B (76)budget center 预算中心   Exk\8,EGqS  
  B (77)budget cost allowance 预算成本折让   /S lYm-uQ+  
  B (78)budget manual 预算手册   uDZT_c'Y  
  B (79)budget period 预算期间   9 '2_  
  B (80)budgetary control 预算控制   :Q@&5!]>d  
  B (81)budgeted capacity 预算生产能力   [2Ud]l:6E  
  B (82)burden 制造费用   {+@bZ}57  
  B (83)business center 经营中心   n-@j5w+k4  
  B (84)business entity 营业个体   ?)#5X_V-q  
  B (85)business unit 经营单位   >&U,co$>  
 B (86)buy-out management 管理性购买产权   M^]cM(swK5  
  B (87)by-product 副产品 ]H1I,`=@  
  C (88)called-up share capital 催缴股本   ;"m ,:5%  
  C (89)capacity 生产能力   >_LDMs[-p  
  C (90)capacity ratios 生产能力比率   6w@ Ii;  
  C (91)capital 资本   mtj h`  
  C (92)capital assets pricing model资本资产计价模式   WH \)) y-  
  C (93)capital commitment 承诺资本   jNC4_q&  
  C (94)capital employed 已运用的资本   +) m_o"hl  
  C (95)capital expenditure 资本支出   3F<VH  
  C (96)capital expenditureauthorization 资本支出核准   jXMyPNTK  
  C (97)capital expenditure control 资本支出控制   BGu?<bET  
  C (98)capital expenditure proposal资本支出申请   @#-q^}3  
  C (99)capital funding planning 资本基金筹集计划   $81*^  
  C (100)capital gain 资本收益   Ny%(VI5:  
  C (101)capital investment appraisal资本投资评估   *C:|X b<9  
  C (102)capital maintenance 资本保全   2Roc|)-47  
  C (103)capital resource planning 资本资源计划   9\DQ>V TQ  
  C (104)capital surplus 资本盈余   TU 1I} ,  
  C (105)capital turnover 资本周转率   ?%y?rk <  
  C (106)card 记录卡   ^R@j=_8}  
  C (107)cash 现金   uF3qD|I\  
  C (108)cash account 现金账户   'u1?tQ=gmk  
  C (109)cash book 现金账薄   = MOj|NR [  
  C (110)cash cow 金牛产品   ,9o"43D:a|  
  C (111)cash flow 现金流量   4tS.G  
  C (112)cash discounted 现金贴现   =>! Y{: y(  
  C (113)cash flow budget 现金流量预算   PxS8 n?y  
  C (114)cash flow statement 现金流量表   ;y2/-tL?  
  C (115)cash ledger 现金分类账   xcf%KXJf6  
  C (116)cash limit 现金限额   c*@E_}C#  
  C (117)CCA 现时成本会计   `WH"%V:"Q  
  C (118)center 中心   #*(t d<Cp  
  C (119)changeover time 变更时间   {b   
  C (120)chartered entity 特许经济个体   6 M*O{f  
  C (121)cheque 支票   ;IokThI  
  C (122)cheque register 支票登记薄   ])!o5`ltZ  
  C (123)coin analysis 零钱分类   M%0C_=zg  
  C (124)classification 分类   b^$|Nz;  
  C (125)clock card 工时卡   ?n ZY)  
  C (126)code 代码   7fba-7-P  
  C (127)commitment accounting 承诺确认会计   }-sdov<<  
  C (128)common cost 共同成本   3z&Fi;<+j  
  C (129)company limited byguarantee 有限担保责任公司   & J2M1z%  
C (130)company limited shares 股份有限公司   %GS(:]{n  
  C (131)competitive position 竞争能力状况   /x1![$oC0  
  C (132)concept 概念   7F{3*`/6  
  C (133)conglomerate 跨行业企业   /Bm( `T  
  C (134)consistency concept 一致性概念   *N<&GH(j  
  C (135)consolidated accounts 合并报表   jyZWV L:_  
  C (136)consolidation accounting 合并会计   ]&pds\  
  C (137)consortium 财团   p ObX42  
  C (138)contingency plan 应急计划   O6G0  
  C (139)contingent liabilities 或有负债   SV~~Q_U9  
  C (140)continuous operation 连续生产   0PrLuejz  
  C (141)contra 抵消   AQ[GO6$,%H  
  C (142)contract cost 合同成本   @("a.;1#o  
  C (143)contract costing 合同成本计算   ktpaU,%  
  C (144)contribution 贡献毛益   l|k`YC x  
  C (145)contribution centre 贡献中心   uvG]1m#  
  C (146)contribution chart 贡献图   `.Qi?* ^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Evjj"h&0J  
  C (148)contribution to salesration 贡献毛益对销售比率   Q{5kxw1ZF  
  C (149)control 控制   `I,,C,{C  
  C (150)control account 控制帐户   7*Ej. HK  
  C (151)control limits 控制限度   *5^Q7``  
  C (152)controllability concept 可控制概念   S-|)QGxV6  
  C (153)controllable cost 可控制成本   `,(,t n_  
  C (154)conversion cost 加工成本   %YC_Se7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   l.NEkAYPmH  
  C (156)corporate appraisal 公司评估   RpD=]y!5_  
  C (157)corporate planning 公司计划   mh{1*T$fP  
  C (158)corporate social reporting 公司社会报告   +yD`3` E  
  C (159)corporation 股份公司   y3o25}"  
  C (160)cost 成本   ub\MlSr  
  C (161)cost account 成本帐户   TO?R({yx*  
  C (162)cost accounting 成本会计   @8pp EFw  
  C (163)cost accounting manual 成本手册   W)f/0QX}W  
  C (164)cost accounts calendar 成本报表的日历时间   &-B^~M*??  
  C (165)cost adjustment 成本调整   u*ObwcI/Bn  
  C (166)cost allocation 成本分配   &b%zQ4%d-`  
  C (167)cost apportionment 成本分摊   Tw;3_Lj  
  C (168)cost attribution 成本归属   ~2QR{; XQ  
  C (169)cost audit 成本审计   X6@WwM~qz  
  C (170)cost behaviour 成本性态   tAv@R&W,  
  C (171)cost benefit analysis 成本效益分析   jT]0WS-b  
  C (172)cost center 成本中心   "q.\>MCv  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个