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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 [ p$f)'  
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  1.audit   审计 KaNi'=nW  
  2.attestation   鉴证 0D+[W5TB  
  3.credibility   可信赖程度 uPr'by  
  4.audit of financial statements 财务报表审计 )q 8w+'z  
  5.agreed-upon procedures 执行商定程序 p#wQW[6  
  6.high levels of assurance 高水平保证 Z,^` R] 9  
  7.compilation 编制 }A\s`H m  
  8.reliability 可靠性 yl/-!  
  9.relevance 相关性 c Owa^;  
  10.professional skepticism 职业谨慎 T!0o(Pp<  
  11.objectivity 客观性 }><Vc ouJ[  
  12. professional competence 专业胜任能力 _CO?HX5ek  
  13.Senior/CPA-in-charge 项目经理 l=ehoyER  
  14.audit engagement letter 业务约定书 XZD9vFj1Z  
  15.recurring audit 连续审计 umhg O.!  
  16.the client 委托人 HQJ_:x Y  
  17.change CPA 更换注册会计  S<#>g s4  
  18.the existing CPA 现任注册会计师 dQT A^m  
  19.the successor CPA 后任注册会计师 +!h~T5Ck  
  20.the preceding CPA前任注册会计师 cVYDO*N2T  
  21.issue the audit report 出具审计报告 j*+[=X/  
  22.expert 专家 2$?bLvk  
  23.the board of directors 董事会 D!Pv`wm  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -c|dTZ8D)8  
  25.assess material misstatement risks评估重大错报风险 ?f f!(U  
  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 &*}`uJt  
  27.a general knowledge of —— 初步了解―――的情况 Ezsb'cUa(  
  28.a more knowledge of—— 进一步了解的情况 yB0xa%  
  29.the prior year‘s working papers 以前年度工作底稿 :>4pH  
  30.minutes of meeting 会议纪要 VPW@y  
  31.business risks 经营风险 wCw-EGLR  
  32.appropriateness 适当性 (k/[/`3ST  
  33.accounting estimate 会计估计  mo+zq~,M  
  34.management representations 管理层声明 yw2Mr+9I  
  35.going concern assumption 持续经营假设 nX~Qt%  
  36.audit plan 审计计划 N^</:R  
  37.significant audit areas 重点审计领域 E-gI'qG\(  
  38.error 错误 sdN@ZP  
  39.fraud舞弊 HY-7{irR~  
  40.modified or additional procedures 修改或追加审计程序 $ /*1 9 e~  
  41.misappropriation of assets 侵占资产 p}H:t24Cr5  
  42.transactions without substance 虚假交易 zG-pqE6  
  43.unusual pressures 异常压力 T'_#Dwmj*  
  44.the suspected noncompliance 涉嫌存在违法行为 p+M#hF5o  
  45.materialiy 重要性 x-27r GN  
  46.exceed the materiality level 超过重要性水平 eajctkzj  
  47.approach the materiality level 接近重要性水平 zntvKOIh  
  48.an acceptably low level 可接受水平 cHo@F!{o=  
  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  dpG l  
  50.misstatements or omissions 错报或漏报 +g %h,@  
  51.aggregate 总计 (zbV-4C  
  52.subsequent events 期后事项 5&A{IN  
  53.adjust the financial statements 调整财务报表 6d~[j <@2  
  54.perform additional audit procedures 实施追加的审计程序 )(bAi  
  55.audit risk 审计风险 (bhMo^3/*  
  56.detection risk 检查风险 2L!s'^m-  
  57.inappropriate audit opinion 不适当的审计意见 t&|M@Ouet  
  58.material misstatement 重大的错报 TwPp Z@  
  59.tolerable misstatement 可容忍错报 oKyl2jg+,  
  60.the acceptable level of detection risk 可接受的检查风险 @}9*rWJIE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 03N|@Tu  
  62.simall business 小规模企业 Rhi`4wo0$  
  63.accounting system 会计系统 efzS]1Jpz  
  64.test of control 控制测试 m\*;Fx  
  65.walk-through test 穿行测试 <&w(%<;  
  66.communication 沟通 a|}v?z\  
  67.flow chart 流程图 *<HA])D,  
  68.reperformance of internal control 重新执行 `U4e]Qh/+  
  69.audit evidence 审计证据 A-"2sp*t  
  70.substantive procedures 实质性程序 PFR64HK2  
  71.assertions 认定 &#/UWv}f 0  
  72.esistence 存在 pW4O[v`  
  73.occurrence 发生 e^!>W %.7Z  
  74.completeness 完整性 d23;c )'  
  75.rights and obligations 权利和义务 \B/!}Tn;  
  76.valuation and allocation 计价和分摊 8O^<#lh  
  77.cutoff 截止 ! 2=m |,  
  78.accuracy 准确性 Sb QM!Q  
  79.classification 分类 ,zF^^,lO7  
  80.inspection 检查 ,I|3.4z  
  81.supervision of counting 监盘 ]mzghH:E  
  82.observation 观察 K&"ZZFd_  
  83.confirmation 函证 0*J},#ba$  
  84.computation 计算 k2-+3zx  
  85.analytical procedures 分析程序 mETGYkPUa  
  86.vouch 核对 DXF>#2E^+  
  87.trace 追查 y':JUwUN  
  88.audit sampling 审计抽样 2xxw8_~C  
  89.error 误差 zrDcO~w  
  90.expected error 预期误差 xaN[ru@  
  91.population 总体 '@6O3z_{  
  92.sampling risk 抽样风险 z:1"d R   
  93.non- sampling risk 非抽样风险 6 uS;H]nd<  
  94.sampling unit 抽样单位  E\5Cf2Ox  
  95.statistical sampling 统计抽样 J;DTh ]z?:  
  96.tolerable error 可容忍误差 Mq~g+` '  
  97.the risk of under reliance 信赖不足风险 >mAi/TZC  
  98.the risk of over reliance 信赖过度风险 E$"`|D f  
  99.the risk of incorrect rejection 误拒风险 ,DL%oQR  
  100. the risk of incorrect acceptance 误受风险 BbIg]E/G  
  101.working trial balance 试算平衡表 :DG7Z  
  102.index and cross-referencing 索引和交叉索引 tkIpeL[d  
  103.cash receipt 现金收入 `g}po%k  
  104.cash disbursement 现金支出 W?H-Ng3E  
  105.bank statement 银行对账单 f]4j7K!e]  
  106.bank reconciliation 银行存款余额调节表 o? LJ,Z  
  107.balance sheet date 资产负债表日 %/n#{;c#  
  108.net realizable value 可变现净值 XpH d"(*  
  109.storeroom 仓库 >PS`;S!(  
  110.sale invoice 销售发票 B;64(Vsa8  
  111.price list 价目表 1xTNrLW  
  112.positive confirmation request 积极式询证函 BAIR!  
  113.negative confirmation request 消极式询证函 %n{ue9  
  114.purchase requisition 请购单 Je*hyi7  
  115.receiving report 验收报告 <Z j>}  
  116.gross margin 毛利 STjk<DP(  
  117.manufacturing overhead 制造费用 /{R>o0oW  
  118.material requisition 领料单 { Gvv^.H7  
  119.inventory-taking 存货盘点 WSxE/C|[  
  120.bond certificate 债券 ThiM 6Hb  
  121.stock certificate 股票 {>Yna"p  
  122.audit report 审计报告 \=2<< iv  
  123.entity 被审计单位 wh2Ljskda8  
  124.addressee of the audit report 审计报告的收件人 Oil~QA d,  
  125.unqualified opinion 无保留意见 AfT;IG%Gt  
  126.qualified opinion 保留意见 7Z< 2`&c7  
  127.disclaimer of opinion 无法表示意见 _T.T[%-&=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   GdVrl[  
  A (2)absorbed overhead 已吸收制造费用 YZy%]i=1  
  A (3)absorption costing 吸收成本计算 AA XQ+!  
  A (4)account 账户,报表   F\2<q$Zn+  
  A (5)accounting postulate 会计假设   m;cgX#k5  
  A (6)accounting series release 会计公告文件   {d '>J<Da  
  A (7)accounting valuation 会计计价   %CV.xDE8  
  A (8)account sale 承销清单 9GgXX9K  
  A (9)accountability concept 经营责任概念   -uei nd]  
  A (10)accountancy 会计职业   ePo :::  
  A (11)accountant 会计师   HSj=g}r  
  A (12)accounting 会计   [:MFx6  
  A (13)agency cost 代理成本   ja&S^B^@  
  A (14)accounting bases 会计基础   z3p TdUt  
  A (15)accounting manual 会计手册   lobC G  
  A (16)accounting period 会计期间   a}g <<{  
  A (17)accounting policies 会计方针   _/z3QG{Ea^  
  A (18)accounting rate of return 会计报酬率   B=)tq.Q7  
  A (19)accounting reference date 会计参照日   E_H.!pr  
  A (20)accounting reference period 会计参照期间   T9?8@p\}(  
  A (21)accrual concept 应计概念   |t6:4']  
  A (22)accrual expenses 应计费用   Ksff]##H  
  A (23)acid test ration 速动比率(酸性测试比率)   ~o27~R ]  
  A (24)acquisition 购置   T4Io+b8 $  
  A (25)acquisition accounting 收购会计   b *Ca*!  
  A (26)activity based accounting 作业基础成本计算   ?wVq5^ e  
  A (27)adjusting events 调整事项   P?|>, \t  
  A (28)administrative expenses 行政管理费   2gJkpf9JN  
  A (29)advice note 发货通知   -ZH6*7!  
  A (30)amortization 摊销   +[":W?j  
  A (31)analytical review 分析性检查   *?~&O.R"  
  A (32)annual equivalent cost 年度等量成本法   `zOn(6B;U  
  A (33)annual report and accounts 年度报告和报表   Z#zXary5s  
  A (34)appraisal cost 检验成本   (9KiIRN   
  A (35)appropriation account 盈余分配账户   i#I7ncX  
  A (36)articles of association 公司章程细则   "?>hQM1R  
  A (37)assets 资产   ?t [C?{'  
  A (38)assets cover 资产保障   e"cvo(}g  
  A (39)asset value per share 每股资产价值   cH`ziZ<&m1  
  A (40)associated company 联营公司   AvcN,  
  A (41)attainable standard 可达标准   ^=arKp,?5  
"b[w%KYyl  
 A (42)attributable profit 可归属利润   RYV:?=D7s  
  A (43)audit 审计   ei!Yxw8d  
  A (44)audit report 审计报告   Q\ pI\]p:  
  A (45)auditing standards 审计准则   Gj&`+!\  
  A (46)authorized share capital 额定股本   qS[KB\RN1  
  A (47)available hours 可用小时   j>)yV@g/  
  A (48)avoidable costs 可避免成本 _n+ 5{\z  
  B (49)back-to-back loan 易币贷款   "H|hN  
  B (50)backflush accounting 倒退成本计算   2h#_n'DV  
  B (51)bad debts 坏帐   [!YSW'  
  B (52)bad debts ratio 坏帐比率   (%)<jg1  
  B (53)bank charges 银行手续费   <KrfM  
  B (54)bank overdraft 银行透支   }3=^Ik;x  
  B (55)bank reconciliation 银行存款调节表   >dfk2.6e  
  B (56)bank statement 银行对账单   <|;)iT1VeT  
  B (57)bankruptcy 破产   O0QK `F/)*  
  B (58)basis of apportionment 分摊基础   ^q\9HBHT  
  B (59)batch 批量   vt(cC) )  
  B (60)batch costing 分批成本计算   "$U!1  
  B (61)beta factor B(市场)风险因素   h 6juX'V  
  B (62)bill 账单   p9gX$-!pbG  
  B (63)bill of exchange 汇票   lr9s`>9  
  B (64)bill of landing 提单   0[R7HX-@  
  B (65)bill of materials 用料预计单   fBnlB_}e  
  B (66)bill payable 应付票据   lj 2OOU{  
  B (67)bill receivable 应收票据   &6^QFqqW`-  
  B (68)bin card 存货记录卡   PDhoCAh !  
  B (69)bonus 红利   1? Im"  
  B (70)book-keeping 薄记   sh;>6xB  
  B (71)Boston classification 波士顿分类   L+Q.y~  
  B (72)breakeven chart 保本图   :y^%I xs{1  
  B (73)breakeven point 保本点   )<vuv9=k\%  
  B (74)breaking-down time 复位时间   hIFfvUl  
  B (75)budget 预算   mH 9_HK.C  
  B (76)budget center 预算中心   ^gY3))2_  
  B (77)budget cost allowance 预算成本折让   hw 0u?++  
  B (78)budget manual 预算手册   &5Huv?^a'  
  B (79)budget period 预算期间   ,rWej;CzN  
  B (80)budgetary control 预算控制   v|wO qS  
  B (81)budgeted capacity 预算生产能力   cc:,,T /i  
  B (82)burden 制造费用   ?btZdnQ))S  
  B (83)business center 经营中心   Iz9b5  
  B (84)business entity 营业个体   W*9*^  
  B (85)business unit 经营单位   ~ ":}Rs  
 B (86)buy-out management 管理性购买产权   \kG;T=H  
  B (87)by-product 副产品 UJ k/Lxv  
  C (88)called-up share capital 催缴股本   aS&,$sR  
  C (89)capacity 生产能力   17+2`@vJgM  
  C (90)capacity ratios 生产能力比率   15CKcM6  
  C (91)capital 资本   lR0WDJv  
  C (92)capital assets pricing model资本资产计价模式   u9D#5NvGs  
  C (93)capital commitment 承诺资本   /7uA f{  
  C (94)capital employed 已运用的资本   x?RYt4S  
  C (95)capital expenditure 资本支出   O^sOv!!RH/  
  C (96)capital expenditureauthorization 资本支出核准   @]@6(To  
  C (97)capital expenditure control 资本支出控制   52q<|MW%  
  C (98)capital expenditure proposal资本支出申请   T[eb<  
  C (99)capital funding planning 资本基金筹集计划   UBM :.*wN  
  C (100)capital gain 资本收益   ?+?`Js o(  
  C (101)capital investment appraisal资本投资评估   [6f(3|"  
  C (102)capital maintenance 资本保全   p #Y2v  
  C (103)capital resource planning 资本资源计划   |6GDIoZ  
  C (104)capital surplus 资本盈余   x#}{z1op9  
  C (105)capital turnover 资本周转率    _!E)a  
  C (106)card 记录卡   Jq_AR!} %  
  C (107)cash 现金   Q=#N4[W'  
  C (108)cash account 现金账户   !b8.XGo  
  C (109)cash book 现金账薄   OtZc;c  
  C (110)cash cow 金牛产品   l 1eF&wNC  
  C (111)cash flow 现金流量   M&^Iun  
  C (112)cash discounted 现金贴现   CC,CKb  
  C (113)cash flow budget 现金流量预算   XY!0yAK(!  
  C (114)cash flow statement 现金流量表   eWWfUNBSLX  
  C (115)cash ledger 现金分类账   WFG`-8_e[I  
  C (116)cash limit 现金限额   KYR64[1  
  C (117)CCA 现时成本会计   YK)e  
  C (118)center 中心   BMYvxSsm  
  C (119)changeover time 变更时间   VQ^}f/A  
  C (120)chartered entity 特许经济个体   ~;yP{F8?  
  C (121)cheque 支票   MP$9W)  
  C (122)cheque register 支票登记薄   uO5y{O2W  
  C (123)coin analysis 零钱分类   u_jhmKr~  
  C (124)classification 分类   9}jezLI/3  
  C (125)clock card 工时卡   $HP<C>^Z8  
  C (126)code 代码   #b94S?dq  
  C (127)commitment accounting 承诺确认会计   J4#rOS  
  C (128)common cost 共同成本   fzjAP7 y  
  C (129)company limited byguarantee 有限担保责任公司   _ls i,kg?  
C (130)company limited shares 股份有限公司   Cnv?0to2l  
  C (131)competitive position 竞争能力状况   "g:1br?X,9  
  C (132)concept 概念   D2]i*gs  
  C (133)conglomerate 跨行业企业   |H ,-V;  
  C (134)consistency concept 一致性概念   R?iC"s!  
  C (135)consolidated accounts 合并报表   XU|>SOR@z  
  C (136)consolidation accounting 合并会计   {P'^X+B0*  
  C (137)consortium 财团   AYGe`{  
  C (138)contingency plan 应急计划   @@d6,=  
  C (139)contingent liabilities 或有负债   si#1sdR  
  C (140)continuous operation 连续生产   =:_DXGW2H  
  C (141)contra 抵消   UZx8ozv'  
  C (142)contract cost 合同成本   7~!F3WT{  
  C (143)contract costing 合同成本计算   #D-Ttla  
  C (144)contribution 贡献毛益   >!W H%J  
  C (145)contribution centre 贡献中心   OQiyAyX  
  C (146)contribution chart 贡献图   DC(u,iW%6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   k nljc^  
  C (148)contribution to salesration 贡献毛益对销售比率   Jsf"h-)P  
  C (149)control 控制   d[`vd^hI  
  C (150)control account 控制帐户   _*f On@Vwo  
  C (151)control limits 控制限度   v@Qfx V2  
  C (152)controllability concept 可控制概念   OCEhwB0  
  C (153)controllable cost 可控制成本   |vtj0 ,[  
  C (154)conversion cost 加工成本   p mUG`8SY  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T!N v  
  C (156)corporate appraisal 公司评估   :%>TM/E N  
  C (157)corporate planning 公司计划   (O"-6`w[  
  C (158)corporate social reporting 公司社会报告   `Ha<t.v(  
  C (159)corporation 股份公司   dU&hM<.|  
  C (160)cost 成本   6)yi^v  
  C (161)cost account 成本帐户   2:G/Oj h&]  
  C (162)cost accounting 成本会计   q aG8:  
  C (163)cost accounting manual 成本手册   K#LDmC  
  C (164)cost accounts calendar 成本报表的日历时间   szGGw  
  C (165)cost adjustment 成本调整   uU/'oZ?  
  C (166)cost allocation 成本分配   mr>dZ)  
  C (167)cost apportionment 成本分摊   p|Qn?^ C:  
  C (168)cost attribution 成本归属   e#!p6+#"  
  C (169)cost audit 成本审计   @:t2mz:^i  
  C (170)cost behaviour 成本性态   3|PV.  
  C (171)cost benefit analysis 成本效益分析   Ud)2Mq1#M  
  C (172)cost center 成本中心   [oOV@GE  
  C (173)cost driver 成本动因
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