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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
+cqUp6x.  
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注会《审计》英语常用词汇 [B+F}Q^;  
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  1.audit   审计 EI6kBRMo  
  2.attestation   鉴证 7Tdx*1 U  
  3.credibility   可信赖程度 y zp#  
  4.audit of financial statements 财务报表审计 Ht(TYq  
  5.agreed-upon procedures 执行商定程序 xS t sw5d  
  6.high levels of assurance 高水平保证 Q|h$D~  
  7.compilation 编制 #jg-q|nd  
  8.reliability 可靠性 {qi #  
  9.relevance 相关性  P>iZ gv  
  10.professional skepticism 职业谨慎 .=J- !{z  
  11.objectivity 客观性 U(y8nI]  
  12. professional competence 专业胜任能力 D^6iQW+.P  
  13.Senior/CPA-in-charge 项目经理 .,xyE--;d  
  14.audit engagement letter 业务约定书 O}Pqbx&  
  15.recurring audit 连续审计 H Eq{TUTr  
  16.the client 委托人 `x/i1^/_@  
  17.change CPA 更换注册会计 \DS*G7.A+&  
  18.the existing CPA 现任注册会计师 UHvA43  
  19.the successor CPA 后任注册会计师 f0sLe 3  
  20.the preceding CPA前任注册会计师 G&^8)S@1  
  21.issue the audit report 出具审计报告 (9I(e^@]  
  22.expert 专家 {{Ox%Zm  
  23.the board of directors 董事会 cYK:Y!|`F  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L<@*6QH  
  25.assess material misstatement risks评估重大错报风险 7WS$fUBi  
  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 Y Z+G7D>  
  27.a general knowledge of —— 初步了解―――的情况 7`J2/(  
  28.a more knowledge of—— 进一步了解的情况 d; YKw1  
  29.the prior year‘s working papers 以前年度工作底稿 n({%|O<|  
  30.minutes of meeting 会议纪要 G`O*AQ}[  
  31.business risks 经营风险 VfpT5W<  
  32.appropriateness 适当性 c.Hw K\IU  
  33.accounting estimate 会计估计 6_KvS  
  34.management representations 管理层声明 4jebx jZ  
  35.going concern assumption 持续经营假设 "/e)v{  
  36.audit plan 审计计划 =bC'>qw}  
  37.significant audit areas 重点审计领域 \XV8t|*  
  38.error 错误 ]VKQm(,0  
  39.fraud舞弊 A)"L+Yu5  
  40.modified or additional procedures 修改或追加审计程序 SgewAng?@o  
  41.misappropriation of assets 侵占资产 l$\2|D  
  42.transactions without substance 虚假交易 sk39[9  
  43.unusual pressures 异常压力 4!!PrXE  
  44.the suspected noncompliance 涉嫌存在违法行为 }6-olVg  
  45.materialiy 重要性 NT 5=%X]  
  46.exceed the materiality level 超过重要性水平 R&.&x'<  
  47.approach the materiality level 接近重要性水平 _|I8+(~)  
  48.an acceptably low level 可接受水平 4%~*}  
  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 uM1$3<  
  50.misstatements or omissions 错报或漏报 56<UxIa~  
  51.aggregate 总计 7yyX8p>  
  52.subsequent events 期后事项 C_Q3^mLx  
  53.adjust the financial statements 调整财务报表 T,9q~*"  
  54.perform additional audit procedures 实施追加的审计程序 &"K_R(kN  
  55.audit risk 审计风险 a($7J6] M  
  56.detection risk 检查风险 L5x;# \#p  
  57.inappropriate audit opinion 不适当的审计意见 &mVClq  
  58.material misstatement 重大的错报 GD.Ss9_h1  
  59.tolerable misstatement 可容忍错报 r+C4<-dT  
  60.the acceptable level of detection risk 可接受的检查风险 qA!p7"m|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $+GDPYm'  
  62.simall business 小规模企业 rHw#<oV  
  63.accounting system 会计系统 *4%pXm;  
  64.test of control 控制测试 P' tXG  
  65.walk-through test 穿行测试 Vq]ixag2^  
  66.communication 沟通 g@!U^mr*3  
  67.flow chart 流程图 /A,w{0 9G  
  68.reperformance of internal control 重新执行 G3^<l0?S  
  69.audit evidence 审计证据 U$gR}8\e  
  70.substantive procedures 实质性程序  ?{"r(  
  71.assertions 认定 bKsjbYuo  
  72.esistence 存在 u>9` ?O44  
  73.occurrence 发生 o=7,U/{D!  
  74.completeness 完整性 hQj@D\}  
  75.rights and obligations 权利和义务 */IiL%g4u  
  76.valuation and allocation 计价和分摊 XjL3Ar*  
  77.cutoff 截止 1!.-/  
  78.accuracy 准确性 Pp!4Ak4TT9  
  79.classification 分类 v%T'!(0j/  
  80.inspection 检查 :<zIWje  
  81.supervision of counting 监盘 pt.V^a  
  82.observation 观察 ! Ea >tQ|  
  83.confirmation 函证 ?lD)J?j  
  84.computation 计算 .o`Io[io  
  85.analytical procedures 分析程序 #'1dCh vZ  
  86.vouch 核对 ./XX  
  87.trace 追查 -V{"Lzrfug  
  88.audit sampling 审计抽样 _"Bj`5S  
  89.error 误差 k/{WlLN  
  90.expected error 预期误差  :2nsi4  
  91.population 总体 Sk 7R;A  
  92.sampling risk 抽样风险 d]s^?=gM  
  93.non- sampling risk 非抽样风险 ,V!"4 T,Z  
  94.sampling unit 抽样单位 r9{@e^Em  
  95.statistical sampling 统计抽样 uFSU|SDd.  
  96.tolerable error 可容忍误差 _-({MX[3k<  
  97.the risk of under reliance 信赖不足风险 Ph""[0n%o  
  98.the risk of over reliance 信赖过度风险 j3 6Y Iz$a  
  99.the risk of incorrect rejection 误拒风险 . 5a>!B.I  
  100. the risk of incorrect acceptance 误受风险 WlQCPC  
  101.working trial balance 试算平衡表 ,o n]Fts  
  102.index and cross-referencing 索引和交叉索引 c|.te]!ds  
  103.cash receipt 现金收入 ,L-/7}"VHA  
  104.cash disbursement 现金支出 ?&wrz  
  105.bank statement 银行对账单 &,G2<2_b  
  106.bank reconciliation 银行存款余额调节表 JS ^Cc  
  107.balance sheet date 资产负债表日 j H2)8~P  
  108.net realizable value 可变现净值 &Iy5@8  
  109.storeroom 仓库 Jfr'OD2$ %  
  110.sale invoice 销售发票 }p6]az3  
  111.price list 价目表 Jyg1z,B <  
  112.positive confirmation request 积极式询证函 N2s"$Ttq  
  113.negative confirmation request 消极式询证函 &6OY ^6<  
  114.purchase requisition 请购单 :a/rwZ[r  
  115.receiving report 验收报告 gNP1UH4m  
  116.gross margin 毛利 <$-^^b(y  
  117.manufacturing overhead 制造费用 bdstxjJ`  
  118.material requisition 领料单 BH {z]a  
  119.inventory-taking 存货盘点 4!{lySW  
  120.bond certificate 债券 9dA+#;?  
  121.stock certificate 股票 {7m2vv?Z  
  122.audit report 审计报告 sc+%v1Y#}  
  123.entity 被审计单位 *d=}HO /  
  124.addressee of the audit report 审计报告的收件人 z[J=WI  
  125.unqualified opinion 无保留意见 ~_JfI7={Jn  
  126.qualified opinion 保留意见 ;6PU  
  127.disclaimer of opinion 无法表示意见 2o<*rH  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kl:/PM^  
  A (2)absorbed overhead 已吸收制造费用 =nCA=-Jv  
  A (3)absorption costing 吸收成本计算 DDR4h"Y  
  A (4)account 账户,报表   0'*{BAWx  
  A (5)accounting postulate 会计假设   m   uO.  
  A (6)accounting series release 会计公告文件   5r 4~vK  
  A (7)accounting valuation 会计计价   A)9]^@,  
  A (8)account sale 承销清单 n+sv2Wv:  
  A (9)accountability concept 经营责任概念   eG(YORkR  
  A (10)accountancy 会计职业   3G4WKg.^  
  A (11)accountant 会计师   Vc9Bg2f5  
  A (12)accounting 会计   +3. 9)w  
  A (13)agency cost 代理成本   QDYuJ&!h  
  A (14)accounting bases 会计基础   el5Pe{j '  
  A (15)accounting manual 会计手册   V.`hk^V,  
  A (16)accounting period 会计期间   Q +l{> sL  
  A (17)accounting policies 会计方针   ku m@cA  
  A (18)accounting rate of return 会计报酬率   I-!7 EC2{!  
  A (19)accounting reference date 会计参照日   Xk|a%%O*H  
  A (20)accounting reference period 会计参照期间   =I'iD0eR  
  A (21)accrual concept 应计概念   l=XZBe*[g'  
  A (22)accrual expenses 应计费用   Ag0w8F  
  A (23)acid test ration 速动比率(酸性测试比率)   @ xo8"kl  
  A (24)acquisition 购置   ,X_3#!y  
  A (25)acquisition accounting 收购会计   ru`7iqcz  
  A (26)activity based accounting 作业基础成本计算   XuJyso9kA  
  A (27)adjusting events 调整事项   ]*a(^*}A%  
  A (28)administrative expenses 行政管理费   zu?112-v2  
  A (29)advice note 发货通知   *c4OhMU(  
  A (30)amortization 摊销   *3Lo[GE>  
  A (31)analytical review 分析性检查   Y S7lB  
  A (32)annual equivalent cost 年度等量成本法   $,Xn@4  
  A (33)annual report and accounts 年度报告和报表   [\Wl~ a l  
  A (34)appraisal cost 检验成本   A7Y CSjB  
  A (35)appropriation account 盈余分配账户   ' u<IS/w  
  A (36)articles of association 公司章程细则   o0No"8DnjH  
  A (37)assets 资产   \,NT5>  
  A (38)assets cover 资产保障   e:-pqZT`  
  A (39)asset value per share 每股资产价值   .a2R2~35  
  A (40)associated company 联营公司    j7_,V?5z  
  A (41)attainable standard 可达标准   :K~@JlJd  
*sp")h#Z  
 A (42)attributable profit 可归属利润   ~H\P0G5GA  
  A (43)audit 审计   -]KgLgJ  
  A (44)audit report 审计报告   PYi<iSr  
  A (45)auditing standards 审计准则   ?pJ2"/K   
  A (46)authorized share capital 额定股本   $9\8?gS  
  A (47)available hours 可用小时   :1f,%Z$,q  
  A (48)avoidable costs 可避免成本 Y_]y :H  
  B (49)back-to-back loan 易币贷款   X n0HJ^"_  
  B (50)backflush accounting 倒退成本计算   oNXYBeu+  
  B (51)bad debts 坏帐   A ,0}bFK  
  B (52)bad debts ratio 坏帐比率   th*!EFA^o  
  B (53)bank charges 银行手续费   !8|r$mN8  
  B (54)bank overdraft 银行透支   .=}\yYGe   
  B (55)bank reconciliation 银行存款调节表   -{*3<2rFK  
  B (56)bank statement 银行对账单   ;ja~Q .}4  
  B (57)bankruptcy 破产   (&*Bl\YoX  
  B (58)basis of apportionment 分摊基础   IW n G@!  
  B (59)batch 批量   $H@   
  B (60)batch costing 分批成本计算   @)Vb?|3  
  B (61)beta factor B(市场)风险因素   hH>a{7V   
  B (62)bill 账单   }L Q%%  
  B (63)bill of exchange 汇票   &'e+`\  
  B (64)bill of landing 提单   =zAFsRoD_B  
  B (65)bill of materials 用料预计单   i88 5T '  
  B (66)bill payable 应付票据   `@\FpV[|P  
  B (67)bill receivable 应收票据   z I9jxwXU  
  B (68)bin card 存货记录卡   nO`[C=|  
  B (69)bonus 红利   h{HpI 0q4  
  B (70)book-keeping 薄记   G@D8 [  
  B (71)Boston classification 波士顿分类   dh{py  
  B (72)breakeven chart 保本图   &Pv$nMB$I  
  B (73)breakeven point 保本点   2@_3V_  
  B (74)breaking-down time 复位时间   (@T{ [\  
  B (75)budget 预算   sDgo G  
  B (76)budget center 预算中心   hQ:wW}HWW  
  B (77)budget cost allowance 预算成本折让   gYh o$E  
  B (78)budget manual 预算手册   lgt&kdc%o  
  B (79)budget period 预算期间   .I{u[ "  
  B (80)budgetary control 预算控制   L1` ^M  
  B (81)budgeted capacity 预算生产能力   DZESvIES  
  B (82)burden 制造费用   }<2|6 {  
  B (83)business center 经营中心   Z{ YuX  
  B (84)business entity 营业个体   qe1>UfY  
  B (85)business unit 经营单位   {1UU `d  
 B (86)buy-out management 管理性购买产权   7dB_q}<  
  B (87)by-product 副产品 6U|"d[  
  C (88)called-up share capital 催缴股本   l8Yr]oNkz  
  C (89)capacity 生产能力   S~z$ =IiB  
  C (90)capacity ratios 生产能力比率   Qe7 SH{  
  C (91)capital 资本   7Fa<m]k  
  C (92)capital assets pricing model资本资产计价模式   U\{I09@E 0  
  C (93)capital commitment 承诺资本   hms Aim9i  
  C (94)capital employed 已运用的资本   PCDvEbpG  
  C (95)capital expenditure 资本支出   "E5=AW d  
  C (96)capital expenditureauthorization 资本支出核准   k=Wt 57jt  
  C (97)capital expenditure control 资本支出控制   * kL> 9  
  C (98)capital expenditure proposal资本支出申请   9-A@2&J1  
  C (99)capital funding planning 资本基金筹集计划   qoph#\  
  C (100)capital gain 资本收益   g-x;a0MQx  
  C (101)capital investment appraisal资本投资评估   M?gZKdj  
  C (102)capital maintenance 资本保全   D][I#v h  
  C (103)capital resource planning 资本资源计划   tg%<@U`7=  
  C (104)capital surplus 资本盈余   +N~{6*@uz,  
  C (105)capital turnover 资本周转率    .;vd  
  C (106)card 记录卡   [;toumv  
  C (107)cash 现金   SzG %%CXH_  
  C (108)cash account 现金账户   h52+f  
  C (109)cash book 现金账薄   Iw$T'I+4W  
  C (110)cash cow 金牛产品   Sxy3cv53  
  C (111)cash flow 现金流量   jt @2S  
  C (112)cash discounted 现金贴现   h_Er$ZT64  
  C (113)cash flow budget 现金流量预算   P4MP`A  
  C (114)cash flow statement 现金流量表   guy!/zQ>A  
  C (115)cash ledger 现金分类账   EO",|V-  
  C (116)cash limit 现金限额   ;%>X+/.y0  
  C (117)CCA 现时成本会计   0icB2Jm:D}  
  C (118)center 中心   DAN"&&  
  C (119)changeover time 变更时间   >NpW$P{'  
  C (120)chartered entity 特许经济个体   (d <pxx  
  C (121)cheque 支票   z;0]T=g  
  C (122)cheque register 支票登记薄   {qry2ZT5  
  C (123)coin analysis 零钱分类   h^ K>(x  
  C (124)classification 分类   LXe'{W+bk  
  C (125)clock card 工时卡   HqOnZ>D  
  C (126)code 代码   1Ji"z>H*  
  C (127)commitment accounting 承诺确认会计   <PO-S\N  
  C (128)common cost 共同成本   )gR3S%Ju  
  C (129)company limited byguarantee 有限担保责任公司   eLyIQoW  
C (130)company limited shares 股份有限公司   BIvz55g  
  C (131)competitive position 竞争能力状况   d?CU+=A&|  
  C (132)concept 概念   ?GZ?HK|  
  C (133)conglomerate 跨行业企业   KA`)dMWL  
  C (134)consistency concept 一致性概念   .= 8Es#  
  C (135)consolidated accounts 合并报表   h!hv{c  
  C (136)consolidation accounting 合并会计   @[rlwwG,  
  C (137)consortium 财团   6~k qU4lL  
  C (138)contingency plan 应急计划   J2`OJsMwWe  
  C (139)contingent liabilities 或有负债   \>eFs} Y/  
  C (140)continuous operation 连续生产   "yXqf%CGE  
  C (141)contra 抵消   4vH.B)S-  
  C (142)contract cost 合同成本   } 4>#s$.2  
  C (143)contract costing 合同成本计算   L GCeYXic  
  C (144)contribution 贡献毛益   =gB{(  
  C (145)contribution centre 贡献中心   { lZ<'p  
  C (146)contribution chart 贡献图   1[dQVJqMp(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   y+VR D  
  C (148)contribution to salesration 贡献毛益对销售比率   @qsOWx`l$  
  C (149)control 控制   afcyAzIB&  
  C (150)control account 控制帐户   9+>%U~U<  
  C (151)control limits 控制限度   -g vS 3`lX  
  C (152)controllability concept 可控制概念   +d6Jrd*  
  C (153)controllable cost 可控制成本   Xb*>7U /'T  
  C (154)conversion cost 加工成本   ]<O -  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   lzZ=!dG  
  C (156)corporate appraisal 公司评估   IG@@CH  
  C (157)corporate planning 公司计划   K;f=l5  
  C (158)corporate social reporting 公司社会报告   k1WyV_3  
  C (159)corporation 股份公司   "\1V^2kMr  
  C (160)cost 成本   ~U4;YlQP  
  C (161)cost account 成本帐户   D-5~CK4`  
  C (162)cost accounting 成本会计   gkv,Om  
  C (163)cost accounting manual 成本手册   <gr2k8m6$  
  C (164)cost accounts calendar 成本报表的日历时间   (pQ$<c  
  C (165)cost adjustment 成本调整   <=~'Pd-f(  
  C (166)cost allocation 成本分配   ]h&?^L<.  
  C (167)cost apportionment 成本分摊   7o M] qLF  
  C (168)cost attribution 成本归属   %u$dN9cw  
  C (169)cost audit 成本审计   O[')[uo8s  
  C (170)cost behaviour 成本性态   7)3cq}]O  
  C (171)cost benefit analysis 成本效益分析   >5]w\^QN9_  
  C (172)cost center 成本中心   'P)[=+O?t  
  C (173)cost driver 成本动因
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