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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 B_ict)}ld  
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  1.audit   审计 D(']k?  
  2.attestation   鉴证 <{k{Coy  
  3.credibility   可信赖程度 (+(@P*c1  
  4.audit of financial statements 财务报表审计 |D-[M_T5  
  5.agreed-upon procedures 执行商定程序 Gl'G;F$Y-  
  6.high levels of assurance 高水平保证 N`efLOMl]  
  7.compilation 编制 (o B4*  
  8.reliability 可靠性 v%T'!(0j/  
  9.relevance 相关性 :<zIWje  
  10.professional skepticism 职业谨慎 pt.V^a  
  11.objectivity 客观性 ! Ea >tQ|  
  12. professional competence 专业胜任能力  4t(/F`  
  13.Senior/CPA-in-charge 项目经理 .o`Io[io  
  14.audit engagement letter 业务约定书 #&kj>   
  15.recurring audit 连续审计 wl]3g  
  16.the client 委托人 a-|pSe*rx  
  17.change CPA 更换注册会计 [A =0fg5  
  18.the existing CPA 现任注册会计师 7\%JJw6h  
  19.the successor CPA 后任注册会计师 Cs>`f, o  
  20.the preceding CPA前任注册会计师 KHZ[drb6$  
  21.issue the audit report 出具审计报告 V:y6NfL7i'  
  22.expert 专家 1-E6ACq  
  23.the board of directors 董事会 yR|2><A  
  24.knowledge of the entity‘ s business 了解被审计单位情况 K0( S%v|,}  
  25.assess material misstatement risks评估重大错报风险 /lUfxc4  
  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 >R]M:Wx  
  27.a general knowledge of —— 初步了解―――的情况 ULz<P  
  28.a more knowledge of—— 进一步了解的情况 %k4Qx5`?d  
  29.the prior year‘s working papers 以前年度工作底稿 ].xSX0YQ%  
  30.minutes of meeting 会议纪要 #< [&Lw  
  31.business risks 经营风险 7oF3^K'S  
  32.appropriateness 适当性 .+(V</  
  33.accounting estimate 会计估计 `$JvWN,kB  
  34.management representations 管理层声明 EP@u4F  
  35.going concern assumption 持续经营假设 YRV h[Bqg`  
  36.audit plan 审计计划 yC1OeO8{  
  37.significant audit areas 重点审计领域 KJQ8Yhq  
  38.error 错误 AA[1[  
  39.fraud舞弊 }_KzF~  
  40.modified or additional procedures 修改或追加审计程序 F hUi{`  
  41.misappropriation of assets 侵占资产 |#o' =whTl  
  42.transactions without substance 虚假交易 {H[N|\  
  43.unusual pressures 异常压力 mM&P&mz/D  
  44.the suspected noncompliance 涉嫌存在违法行为 W;I{4ed6  
  45.materialiy 重要性 {Ia1H  
  46.exceed the materiality level 超过重要性水平 E<+ G5j  
  47.approach the materiality level 接近重要性水平 <}[ !k<  
  48.an acceptably low level 可接受水平 bgBvzV&'8  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~xxq.rL"  
  50.misstatements or omissions 错报或漏报 M}[Q2v\  
  51.aggregate 总计 dQ{qA(m  
  52.subsequent events 期后事项 hOk9y=  
  53.adjust the financial statements 调整财务报表 69r%b7#  
  54.perform additional audit procedures 实施追加的审计程序 SeXgBbGAne  
  55.audit risk 审计风险 iT==aJ=~/&  
  56.detection risk 检查风险 |x1OWm1:<  
  57.inappropriate audit opinion 不适当的审计意见 G@ ot^n3  
  58.material misstatement 重大的错报 [ K/l;Zd  
  59.tolerable misstatement 可容忍错报 ;&J>a8B$  
  60.the acceptable level of detection risk 可接受的检查风险 neM)(` gp  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 THQ #zQ-  
  62.simall business 小规模企业 ]dGH i \  
  63.accounting system 会计系统 [?7QmZK  
  64.test of control 控制测试 El9T>!Z  
  65.walk-through test 穿行测试 HcIJ&".~  
  66.communication 沟通 g^A^@~M  
  67.flow chart 流程图 #Q7:Mu+  
  68.reperformance of internal control 重新执行 TM6wjHFm  
  69.audit evidence 审计证据 m] U  
  70.substantive procedures 实质性程序 1(Vv-bq$  
  71.assertions 认定 ]'xci"qV`  
  72.esistence 存在 W'@G5e  
  73.occurrence 发生 s:6K '*  
  74.completeness 完整性 aMe &4Q  
  75.rights and obligations 权利和义务 M**Sus87Q  
  76.valuation and allocation 计价和分摊 ,YM=?No  
  77.cutoff 截止 gWU#NRRc  
  78.accuracy 准确性 >mA]2gV<a  
  79.classification 分类 &M@ .d$<C  
  80.inspection 检查 }bw^p.ci  
  81.supervision of counting 监盘 ? 0X$ox  
  82.observation 观察 Pq+|*Y<|&  
  83.confirmation 函证 ( ww4(  
  84.computation 计算 0O'M^[=d.8  
  85.analytical procedures 分析程序 Ld_uMe?Z  
  86.vouch 核对 )2y [#Blo  
  87.trace 追查 hb*Y-$Zp  
  88.audit sampling 审计抽样 c$[2tZ  
  89.error 误差 ?qsLR  
  90.expected error 预期误差 ~`e!$=  
  91.population 总体 g0biw?  
  92.sampling risk 抽样风险 I \1E=6"  
  93.non- sampling risk 非抽样风险 ?yAb=zI1b  
  94.sampling unit 抽样单位 r>8`g Ahx  
  95.statistical sampling 统计抽样 +arh/pd_I  
  96.tolerable error 可容忍误差 yx?oxDJg  
  97.the risk of under reliance 信赖不足风险 8 t =H  
  98.the risk of over reliance 信赖过度风险 Pn4.gabE  
  99.the risk of incorrect rejection 误拒风险 ~H\P0G5GA  
  100. the risk of incorrect acceptance 误受风险 -]KgLgJ  
  101.working trial balance 试算平衡表 aO1.9 ! <v  
  102.index and cross-referencing 索引和交叉索引 )( 3)^/Xz  
  103.cash receipt 现金收入 )2"g)9!  
  104.cash disbursement 现金支出 Z*3RI5)dx  
  105.bank statement 银行对账单 qh>An;:u  
  106.bank reconciliation 银行存款余额调节表 Y_]y :H  
  107.balance sheet date 资产负债表日 X n0HJ^"_  
  108.net realizable value 可变现净值  Yf[Cmn  
  109.storeroom 仓库 A ,0}bFK  
  110.sale invoice 销售发票 ).,twf58  
  111.price list 价目表 ]EF"QLNN(  
  112.positive confirmation request 积极式询证函 uu]C;wl  
  113.negative confirmation request 消极式询证函 {@ Lun6\  
  114.purchase requisition 请购单 Jityb}Z"  
  115.receiving report 验收报告 8?L-3/  
  116.gross margin 毛利 ? XVE {N  
  117.manufacturing overhead 制造费用 pR0 ! bgC  
  118.material requisition 领料单 P2ySjgd  
  119.inventory-taking 存货盘点 p Cx_[#DrP  
  120.bond certificate 债券 IG}yGGn  
  121.stock certificate 股票 FiRe b3zR  
  122.audit report 审计报告 a m5;B`}q  
  123.entity 被审计单位 S e[=$W  
  124.addressee of the audit report 审计报告的收件人 uh 9b!8  
  125.unqualified opinion 无保留意见 tAjT-CXg  
  126.qualified opinion 保留意见 cyd_xB5K  
  127.disclaimer of opinion 无法表示意见 'Sd+CXS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   of7'?]w  
  A (2)absorbed overhead 已吸收制造费用 ' $yy  
  A (3)absorption costing 吸收成本计算 }@$CS5w  
  A (4)account 账户,报表   s$f9?(,.Ay  
  A (5)accounting postulate 会计假设   s0_HMP x  
  A (6)accounting series release 会计公告文件   O '#FVZ.g  
  A (7)accounting valuation 会计计价   gYh o$E  
  A (8)account sale 承销清单 s!gVY!0  
  A (9)accountability concept 经营责任概念   .I{u[ "  
  A (10)accountancy 会计职业   L1` ^M  
  A (11)accountant 会计师   VZamR}x  
  A (12)accounting 会计   :k_)Bh?+  
  A (13)agency cost 代理成本   yp]v Dm  
  A (14)accounting bases 会计基础   wk'(g_DP  
  A (15)accounting manual 会计手册   R ^@`]dX$  
  A (16)accounting period 会计期间   _,F\%}  
  A (17)accounting policies 会计方针   HIj:?y  
  A (18)accounting rate of return 会计报酬率   H,;ZFg/v8  
  A (19)accounting reference date 会计参照日   Y/mfBkh  
  A (20)accounting reference period 会计参照期间   ?o] NV  
  A (21)accrual concept 应计概念   ~PpU'[  
  A (22)accrual expenses 应计费用   w5-^Py  
  A (23)acid test ration 速动比率(酸性测试比率)   ,{"K^  
  A (24)acquisition 购置   iH>JR[A  
  A (25)acquisition accounting 收购会计   FbdC3G|oA  
  A (26)activity based accounting 作业基础成本计算   01aw+o  
  A (27)adjusting events 调整事项   ZS3T1 <z  
  A (28)administrative expenses 行政管理费   ept:<!4  
  A (29)advice note 发货通知   |j8#n`'  
  A (30)amortization 摊销   \ X6y".|-  
  A (31)analytical review 分析性检查   ]=|iO~WN  
  A (32)annual equivalent cost 年度等量成本法   `"~X1;  
  A (33)annual report and accounts 年度报告和报表   `yhc,5M  
  A (34)appraisal cost 检验成本   f~jd N~  
  A (35)appropriation account 盈余分配账户   v+C D{Tc  
  A (36)articles of association 公司章程细则   h_Er$ZT64  
  A (37)assets 资产   F')E)tV  
  A (38)assets cover 资产保障   8z&/{:Z@pH  
  A (39)asset value per share 每股资产价值   Vhm^<I-d  
  A (40)associated company 联营公司   u91  
  A (41)attainable standard 可达标准   M-!#-l  
]/R>nT  
 A (42)attributable profit 可归属利润   *:l$ud  
  A (43)audit 审计   (d <pxx  
  A (44)audit report 审计报告   da8 R.1o  
  A (45)auditing standards 审计准则   {qry2ZT5  
  A (46)authorized share capital 额定股本   phwq#AxQ   
  A (47)available hours 可用小时   k[1[Y{n.  
  A (48)avoidable costs 可避免成本 oY@]&A^ah  
  B (49)back-to-back loan 易币贷款   Gv(n2r  
  B (50)backflush accounting 倒退成本计算   ~F~hgVS5  
  B (51)bad debts 坏帐   Z\?! & &  
  B (52)bad debts ratio 坏帐比率   dt>!=<|k  
  B (53)bank charges 银行手续费   .lc gM  
  B (54)bank overdraft 银行透支   Y(R],9h8  
  B (55)bank reconciliation 银行存款调节表   wz:w6q  
  B (56)bank statement 银行对账单   gr>FLf   
  B (57)bankruptcy 破产   wp/x|AV  
  B (58)basis of apportionment 分摊基础   >\5ZgC  
  B (59)batch 批量   .R^]<b:`  
  B (60)batch costing 分批成本计算   r7)iNTQ1  
  B (61)beta factor B(市场)风险因素   A_6Dol=J@  
  B (62)bill 账单   O_SM!!,  
  B (63)bill of exchange 汇票   Dt]FmU  
  B (64)bill of landing 提单   Y}x_ud,  
  B (65)bill of materials 用料预计单   t6+>Zr  
  B (66)bill payable 应付票据   URTJA<r8D  
  B (67)bill receivable 应收票据   %ZlnGr  
  B (68)bin card 存货记录卡   G~4|]^`g  
  B (69)bonus 红利   {\= NZ\  
  B (70)book-keeping 薄记   dp1t]  
  B (71)Boston classification 波士顿分类   PzLV}   
  B (72)breakeven chart 保本图    hP 1;$  
  B (73)breakeven point 保本点   'Cywn^Ym#  
  B (74)breaking-down time 复位时间   l?beqw:  
  B (75)budget 预算   l %xeM !}  
  B (76)budget center 预算中心   c$3ZEe  
  B (77)budget cost allowance 预算成本折让   ]<O -  
  B (78)budget manual 预算手册   lzZ=!dG  
  B (79)budget period 预算期间   IG@@CH  
  B (80)budgetary control 预算控制   )4/UzR$  
  B (81)budgeted capacity 预算生产能力   k1WyV_3  
  B (82)burden 制造费用   RKz _GEH)  
  B (83)business center 经营中心   ~U4;YlQP  
  B (84)business entity 营业个体   R2[ }  
  B (85)business unit 经营单位   bNz2Uo!0K  
 B (86)buy-out management 管理性购买产权   'seuO!5  
  B (87)by-product 副产品 uFi[50  
  C (88)called-up share capital 催缴股本   ~_SVQ7P  
  C (89)capacity 生产能力   %gx>|  
  C (90)capacity ratios 生产能力比率   QjUojHz%Z  
  C (91)capital 资本   =0mGfT c  
  C (92)capital assets pricing model资本资产计价模式   i0&] Ig|;  
  C (93)capital commitment 承诺资本   n %P,"V  
  C (94)capital employed 已运用的资本   }4I;<%L3`  
  C (95)capital expenditure 资本支出   L2y{\<JC"  
  C (96)capital expenditureauthorization 资本支出核准   C ;!h4l7L  
  C (97)capital expenditure control 资本支出控制   #9hSo  
  C (98)capital expenditure proposal资本支出申请   $S!WW|9j.  
  C (99)capital funding planning 资本基金筹集计划   2HvzMo-4  
  C (100)capital gain 资本收益   /K#J63 ,  
  C (101)capital investment appraisal资本投资评估   ?B,B<@='%  
  C (102)capital maintenance 资本保全   N6-bUM6%I  
  C (103)capital resource planning 资本资源计划   _:;j)J0  
  C (104)capital surplus 资本盈余   p/uOCQ|1l  
  C (105)capital turnover 资本周转率   5'O.l$)y  
  C (106)card 记录卡   jLf87  
  C (107)cash 现金   2$%0~Z5  
  C (108)cash account 现金账户   !HHbd |B_  
  C (109)cash book 现金账薄   'Xzi$}E D  
  C (110)cash cow 金牛产品   Sst`*PX:  
  C (111)cash flow 现金流量   i0~L[v9l<  
  C (112)cash discounted 现金贴现   +^.Q%b0Xx  
  C (113)cash flow budget 现金流量预算   ('px X+  
  C (114)cash flow statement 现金流量表   gbRdng7(}  
  C (115)cash ledger 现金分类账   6MR S0{  
  C (116)cash limit 现金限额   O/R>&8R$  
  C (117)CCA 现时成本会计   j k}m  
  C (118)center 中心   Pi|oO-M  
  C (119)changeover time 变更时间   6Bm2_B  
  C (120)chartered entity 特许经济个体   h?:Y\DlU'  
  C (121)cheque 支票   0=J69Yd  
  C (122)cheque register 支票登记薄   ) N"gW*  
  C (123)coin analysis 零钱分类   [?`c>  
  C (124)classification 分类   r\66]u[  
  C (125)clock card 工时卡   (gv ~Vq  
  C (126)code 代码   8M'6Kcr  
  C (127)commitment accounting 承诺确认会计   $$G^#t1=XZ  
  C (128)common cost 共同成本   KBFAV&  
  C (129)company limited byguarantee 有限担保责任公司   &9'JHF!l  
C (130)company limited shares 股份有限公司   5{|\h}  
  C (131)competitive position 竞争能力状况   CSooJ1Ep~'  
  C (132)concept 概念   L:F:ZOM6`  
  C (133)conglomerate 跨行业企业   =<[ZFO~v  
  C (134)consistency concept 一致性概念    goT:\2  
  C (135)consolidated accounts 合并报表   KhV; />(  
  C (136)consolidation accounting 合并会计   ^5~[G%G4  
  C (137)consortium 财团   VI`x fmVOQ  
  C (138)contingency plan 应急计划   0IM#T=V  
  C (139)contingent liabilities 或有负债   Vkb&' rXw+  
  C (140)continuous operation 连续生产   W}1h~rNy  
  C (141)contra 抵消   \:?H_^^ d  
  C (142)contract cost 合同成本   !f\6=Z?>3  
  C (143)contract costing 合同成本计算   MY[" zv  
  C (144)contribution 贡献毛益   5+O#5 " v_  
  C (145)contribution centre 贡献中心   <! |2Ru   
  C (146)contribution chart 贡献图   v+=_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   }a_: oR   
  C (148)contribution to salesration 贡献毛益对销售比率   =kLg)a |  
  C (149)control 控制   yx}Z:t  
  C (150)control account 控制帐户   Ic/<jFZXM  
  C (151)control limits 控制限度   k\}qCDs  
  C (152)controllability concept 可控制概念   M$gy J!Pb  
  C (153)controllable cost 可控制成本   q9pcEm4?  
  C (154)conversion cost 加工成本   g `B?bBg  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |T"{q  
  C (156)corporate appraisal 公司评估   &4DV]9+g  
  C (157)corporate planning 公司计划   [P{Xg:0  
  C (158)corporate social reporting 公司社会报告   Dx[t?-  
  C (159)corporation 股份公司   y K&)H+v  
  C (160)cost 成本   d*,|?Ar*b  
  C (161)cost account 成本帐户   WiviH#hF  
  C (162)cost accounting 成本会计   o#wF/ I  
  C (163)cost accounting manual 成本手册   6CU8BDN  
  C (164)cost accounts calendar 成本报表的日历时间   ?t} [Wi}7  
  C (165)cost adjustment 成本调整   pp[? k}@  
  C (166)cost allocation 成本分配   =4MiV]  
  C (167)cost apportionment 成本分摊    5>w>J  
  C (168)cost attribution 成本归属   gi@+2 7;  
  C (169)cost audit 成本审计   ^?xXP=/  
  C (170)cost behaviour 成本性态   j`'=K_+nU  
  C (171)cost benefit analysis 成本效益分析   W#y)ukRv  
  C (172)cost center 成本中心   oaBfq8,;  
  C (173)cost driver 成本动因
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