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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 cn (-{dCXM  
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  1.audit   审计 & Ji!*~sE  
  2.attestation   鉴证 d`9% :2qE  
  3.credibility   可信赖程度 @,0W(  
  4.audit of financial statements 财务报表审计 l;^Id#N  
  5.agreed-upon procedures 执行商定程序 fT1/@  
  6.high levels of assurance 高水平保证 JK:i-  
  7.compilation 编制 !4zSE,1  
  8.reliability 可靠性 MHo(j%I1E  
  9.relevance 相关性 c?oNKqPzg  
  10.professional skepticism 职业谨慎 t|q@~B :  
  11.objectivity 客观性 K?0f)@\nx  
  12. professional competence 专业胜任能力 L+y}hb r  
  13.Senior/CPA-in-charge 项目经理 -[A4B)  
  14.audit engagement letter 业务约定书 M:V'vme)+  
  15.recurring audit 连续审计 e]-bB#-A  
  16.the client 委托人 ?m5@ 63 5  
  17.change CPA 更换注册会计 GUyMo@g  
  18.the existing CPA 现任注册会计师 kBZnR$Cl  
  19.the successor CPA 后任注册会计师 z0[_5Cm/  
  20.the preceding CPA前任注册会计师 guJS;VC6U  
  21.issue the audit report 出具审计报告 *aF #on{  
  22.expert 专家 C}grY5 :  
  23.the board of directors 董事会 .B xv|dji  
  24.knowledge of the entity‘ s business 了解被审计单位情况 e= $p(  
  25.assess material misstatement risks评估重大错报风险 M6J~%qF^  
  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 K(P24Z\#  
  27.a general knowledge of —— 初步了解―――的情况 J8Bz|.@Q  
  28.a more knowledge of—— 进一步了解的情况 G3O`r8oZcJ  
  29.the prior year‘s working papers 以前年度工作底稿 C-Y~T;53  
  30.minutes of meeting 会议纪要 Q?df5{6  
  31.business risks 经营风险 A/eZnsk  
  32.appropriateness 适当性 ,h1 z8.wD|  
  33.accounting estimate 会计估计 c*LB=;npI  
  34.management representations 管理层声明 :t?Z  
  35.going concern assumption 持续经营假设 ._2#89V  
  36.audit plan 审计计划 n/$1&x1  
  37.significant audit areas 重点审计领域 akg$vHhK4  
  38.error 错误 u0^Vy#@_  
  39.fraud舞弊 F*" "n  
  40.modified or additional procedures 修改或追加审计程序 !,8jB(  
  41.misappropriation of assets 侵占资产 49S*f  
  42.transactions without substance 虚假交易 8w-2Q  
  43.unusual pressures 异常压力 m~`d<RM/  
  44.the suspected noncompliance 涉嫌存在违法行为 jI})\5<R  
  45.materialiy 重要性 -1'O  
  46.exceed the materiality level 超过重要性水平 >2Z0XEe  
  47.approach the materiality level 接近重要性水平 -Zs.4@GH  
  48.an acceptably low level 可接受水平 .W4P/P w'  
  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 F91uuSSL  
  50.misstatements or omissions 错报或漏报 @Z9X^Y+u^h  
  51.aggregate 总计 B",5"'id  
  52.subsequent events 期后事项 HLMcOuj  
  53.adjust the financial statements 调整财务报表 37C'knW  
  54.perform additional audit procedures 实施追加的审计程序 i=Nq`BoQf  
  55.audit risk 审计风险 b EB3 #uc  
  56.detection risk 检查风险 z4 GcS/3K  
  57.inappropriate audit opinion 不适当的审计意见 S0-f_,(  
  58.material misstatement 重大的错报 -!_f-Nny  
  59.tolerable misstatement 可容忍错报 KtTlc#*KU  
  60.the acceptable level of detection risk 可接受的检查风险 5Ii`|?vg  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 aMa ICM  
  62.simall business 小规模企业  J+hiz3N  
  63.accounting system 会计系统 v TE3-v[i  
  64.test of control 控制测试 6T*MKu  
  65.walk-through test 穿行测试 c3S}(8g5.  
  66.communication 沟通 s2SxMFDP  
  67.flow chart 流程图 Ltv!;^Q5  
  68.reperformance of internal control 重新执行 j1[Ng #.  
  69.audit evidence 审计证据 'OrGt_U  
  70.substantive procedures 实质性程序 Bi}uL)~rD  
  71.assertions 认定 ['~E _z  
  72.esistence 存在 6-"@j@l5<  
  73.occurrence 发生 4oxAC; L  
  74.completeness 完整性 $7J9Yzp?L  
  75.rights and obligations 权利和义务 G;RFY!o  
  76.valuation and allocation 计价和分摊 v)+E!"R3.  
  77.cutoff 截止 0v7#vZ  
  78.accuracy 准确性 o2AfMSt.  
  79.classification 分类 80(Olf@PE  
  80.inspection 检查 gX29c  
  81.supervision of counting 监盘 @4)NxdOE  
  82.observation 观察 AvP$>Alc  
  83.confirmation 函证 *dmB Ji}  
  84.computation 计算 (!cG*FrN  
  85.analytical procedures 分析程序 l\f /(&,  
  86.vouch 核对 )P13AfK  
  87.trace 追查 ,\fp .K<  
  88.audit sampling 审计抽样 4F[4H\>'  
  89.error 误差 *'?aXS -'r  
  90.expected error 预期误差 G_ -8*.  
  91.population 总体 CG[2  
  92.sampling risk 抽样风险 :mYVHLmea  
  93.non- sampling risk 非抽样风险 Z;v5L/;  
  94.sampling unit 抽样单位 9w)W|9  
  95.statistical sampling 统计抽样 1>~b zXY#  
  96.tolerable error 可容忍误差 |B{@noGX  
  97.the risk of under reliance 信赖不足风险 != uaB.  
  98.the risk of over reliance 信赖过度风险 e4h9rF{Cxn  
  99.the risk of incorrect rejection 误拒风险 Py@/\V  
  100. the risk of incorrect acceptance 误受风险 LyRbD$m  
  101.working trial balance 试算平衡表 }}?,({T|n  
  102.index and cross-referencing 索引和交叉索引 Z]~) ->=}  
  103.cash receipt 现金收入 jw 4B^2}  
  104.cash disbursement 现金支出  a,ff8Qm  
  105.bank statement 银行对账单 *F:)S"3_~e  
  106.bank reconciliation 银行存款余额调节表 T]_]{%z  
  107.balance sheet date 资产负债表日 -v@LJCK7I  
  108.net realizable value 可变现净值 )44c[Z  
  109.storeroom 仓库 }xa~U,#5  
  110.sale invoice 销售发票 `erKHZ]S  
  111.price list 价目表 +nAbcBJAl  
  112.positive confirmation request 积极式询证函 W1;QPdz:  
  113.negative confirmation request 消极式询证函 634OH*6  
  114.purchase requisition 请购单 [_BQ%7D U  
  115.receiving report 验收报告 #ET y#jKL  
  116.gross margin 毛利 J@}PBHK+  
  117.manufacturing overhead 制造费用 [r#m +R"N  
  118.material requisition 领料单 TCWt3\  
  119.inventory-taking 存货盘点 wU}%]FqtZ=  
  120.bond certificate 债券 z7X,5[P  
  121.stock certificate 股票 7 /6 Zp?  
  122.audit report 审计报告 4 (c{%%  
  123.entity 被审计单位 9$q35e  
  124.addressee of the audit report 审计报告的收件人 ]t"X~  
  125.unqualified opinion 无保留意见 btR~LJb  
  126.qualified opinion 保留意见 Q "vhl2RX  
  127.disclaimer of opinion 无法表示意见 H`bS::JI-  
  128.adverse opinion 否定意见
g)mjw  
# 4&t09  
A (1)ABC 作业基础成本计算   1w!O&kn  
  A (2)absorbed overhead 已吸收制造费用 C~-.zQ $  
  A (3)absorption costing 吸收成本计算 |[_%zV;p>v  
  A (4)account 账户,报表   }vX iqT  
  A (5)accounting postulate 会计假设   H~NK:qRzK  
  A (6)accounting series release 会计公告文件   FP<mFqy  
  A (7)accounting valuation 会计计价   }&LVD$Bz  
  A (8)account sale 承销清单 p]eVby"  
  A (9)accountability concept 经营责任概念   LrH"d  
  A (10)accountancy 会计职业   Zmc"  
  A (11)accountant 会计师   l`<1Y|  
  A (12)accounting 会计   "wR1=&gk  
  A (13)agency cost 代理成本   5 W!#,jz  
  A (14)accounting bases 会计基础   e>2KW5.  
  A (15)accounting manual 会计手册   C=Tq/L w  
  A (16)accounting period 会计期间   Q?2Gw N  
  A (17)accounting policies 会计方针   *djVOC  
  A (18)accounting rate of return 会计报酬率   5wa'SexqE  
  A (19)accounting reference date 会计参照日   Sby(?yg  
  A (20)accounting reference period 会计参照期间   6r.#/' "  
  A (21)accrual concept 应计概念   mUNAA[0 L  
  A (22)accrual expenses 应计费用   ()Q#@?c~  
  A (23)acid test ration 速动比率(酸性测试比率)   - A,UqEt  
  A (24)acquisition 购置   ` 7P%muY.  
  A (25)acquisition accounting 收购会计   =D&XE*qkZ  
  A (26)activity based accounting 作业基础成本计算   K (,MtY*  
  A (27)adjusting events 调整事项   ,m Nd#  
  A (28)administrative expenses 行政管理费   JT! Cb$!  
  A (29)advice note 发货通知   I {%Y0S  
  A (30)amortization 摊销   60G(jO14  
  A (31)analytical review 分析性检查   \iRmGvT  
  A (32)annual equivalent cost 年度等量成本法   eiQ42x@Z  
  A (33)annual report and accounts 年度报告和报表   E?0Vo%Vh  
  A (34)appraisal cost 检验成本   9~J#> C0}  
  A (35)appropriation account 盈余分配账户   2YQ;Kh"S   
  A (36)articles of association 公司章程细则   `>- 56 %  
  A (37)assets 资产   PjP6^"  
  A (38)assets cover 资产保障   .L~ NX/V  
  A (39)asset value per share 每股资产价值   y(wb?86#W5  
  A (40)associated company 联营公司   25j?0P"&  
  A (41)attainable standard 可达标准   jmG) p|6  
q2P_37  
 A (42)attributable profit 可归属利润   tlM >=s'T  
  A (43)audit 审计   JM7FVB  
  A (44)audit report 审计报告   t*J?#r  
  A (45)auditing standards 审计准则   VHi'~B#'*  
  A (46)authorized share capital 额定股本   X%$1%)C9  
  A (47)available hours 可用小时   +G6 Ge;  
  A (48)avoidable costs 可避免成本 eH V#Mey[  
  B (49)back-to-back loan 易币贷款   >0UY,2d  
  B (50)backflush accounting 倒退成本计算   ,A5}H RW%  
  B (51)bad debts 坏帐   G{!(2D4!  
  B (52)bad debts ratio 坏帐比率   'YJ~~o  
  B (53)bank charges 银行手续费   =M6{{lI/  
  B (54)bank overdraft 银行透支   vm7ag 7@O  
  B (55)bank reconciliation 银行存款调节表   2Ab`i!#  
  B (56)bank statement 银行对账单   `GSl}A  
  B (57)bankruptcy 破产   `-.6;T}2U  
  B (58)basis of apportionment 分摊基础   Xf[;^?]X  
  B (59)batch 批量   EiDnUL(W7h  
  B (60)batch costing 分批成本计算   I Z|EPzS  
  B (61)beta factor B(市场)风险因素   ?O Puv5!pI  
  B (62)bill 账单   !+z&] S3s  
  B (63)bill of exchange 汇票   p"6ydXn%  
  B (64)bill of landing 提单   'h@&rr@5  
  B (65)bill of materials 用料预计单   3 Q~0b+k  
  B (66)bill payable 应付票据   2tg07  
  B (67)bill receivable 应收票据   1#*^+A E  
  B (68)bin card 存货记录卡   @ULd~  
  B (69)bonus 红利   WL|<xNL  
  B (70)book-keeping 薄记   e=s( {V  
  B (71)Boston classification 波士顿分类   = c1 >ja  
  B (72)breakeven chart 保本图   a)*(**e$*i  
  B (73)breakeven point 保本点   lvRTy|%[  
  B (74)breaking-down time 复位时间   2r!- zEV  
  B (75)budget 预算   *+k yuY J  
  B (76)budget center 预算中心   @ M4m!;rM  
  B (77)budget cost allowance 预算成本折让   +^jm _+  
  B (78)budget manual 预算手册   CED[\ n  
  B (79)budget period 预算期间   p({Lp}'  
  B (80)budgetary control 预算控制   w5yX~8UzJ  
  B (81)budgeted capacity 预算生产能力   505ejO|  
  B (82)burden 制造费用   K"[\)&WBG  
  B (83)business center 经营中心   F-F1^$]k  
  B (84)business entity 营业个体   v0TbQ  
  B (85)business unit 经营单位   #]Lodo9rS\  
 B (86)buy-out management 管理性购买产权   OnU-FX<  
  B (87)by-product 副产品 ;n.h!wmJ}  
  C (88)called-up share capital 催缴股本   ^G 'n z  
  C (89)capacity 生产能力    i&p6UU  
  C (90)capacity ratios 生产能力比率   .<E7Ey#  
  C (91)capital 资本   E,dUO;  
  C (92)capital assets pricing model资本资产计价模式   .2U3_1dX  
  C (93)capital commitment 承诺资本   ESk:$`P  
  C (94)capital employed 已运用的资本   B873UN  
  C (95)capital expenditure 资本支出   N`{ 6<Z0  
  C (96)capital expenditureauthorization 资本支出核准   UCup {pDp  
  C (97)capital expenditure control 资本支出控制   k'*vG6!  
  C (98)capital expenditure proposal资本支出申请   |26[=_[q  
  C (99)capital funding planning 资本基金筹集计划   l D->1=z  
  C (100)capital gain 资本收益   orYZ<,u  
  C (101)capital investment appraisal资本投资评估   8_ascvs5  
  C (102)capital maintenance 资本保全   yJ `{\7Uqg  
  C (103)capital resource planning 资本资源计划   >j7]gi(  
  C (104)capital surplus 资本盈余   7z$bCO L=S  
  C (105)capital turnover 资本周转率   W9oWj7&h  
  C (106)card 记录卡   s(ap~UCOw  
  C (107)cash 现金   cL!A,+S[_  
  C (108)cash account 现金账户   ?`xm_udc  
  C (109)cash book 现金账薄   ]jPP]Z:y  
  C (110)cash cow 金牛产品   WJ)4rQ$o  
  C (111)cash flow 现金流量   IlwHHt;njp  
  C (112)cash discounted 现金贴现   a#G3dY>  
  C (113)cash flow budget 现金流量预算   *YX5bpR?  
  C (114)cash flow statement 现金流量表   a\ ~118 !  
  C (115)cash ledger 现金分类账   )#1!%aQ  
  C (116)cash limit 现金限额   { ; th~[  
  C (117)CCA 现时成本会计   ]d~{8h!G  
  C (118)center 中心   4;>HBCM4-  
  C (119)changeover time 变更时间   ^7*7^<  
  C (120)chartered entity 特许经济个体   G;J)[y  
  C (121)cheque 支票   @v:Eh  
  C (122)cheque register 支票登记薄   9ZG:2ncdJ  
  C (123)coin analysis 零钱分类   '/OQ[f=K  
  C (124)classification 分类   C@[U:\  
  C (125)clock card 工时卡   fP6 .  
  C (126)code 代码   H:9G/Nev  
  C (127)commitment accounting 承诺确认会计   \{!,a  
  C (128)common cost 共同成本   z;?j+ZsdH  
  C (129)company limited byguarantee 有限担保责任公司   Ycx}FYTY  
C (130)company limited shares 股份有限公司   eE=2~ ylU  
  C (131)competitive position 竞争能力状况   Ud 2Tn*QmI  
  C (132)concept 概念   ADVS}d!;]  
  C (133)conglomerate 跨行业企业   eX lJ=S}  
  C (134)consistency concept 一致性概念   >qOj^WO~  
  C (135)consolidated accounts 合并报表   %rgW}Z5  
  C (136)consolidation accounting 合并会计   B[6k [Vs  
  C (137)consortium 财团   #D%6b  
  C (138)contingency plan 应急计划   h{H*k#>  
  C (139)contingent liabilities 或有负债   }~NXiUe  
  C (140)continuous operation 连续生产   !*HJBZ]q  
  C (141)contra 抵消   ].5q,A]  
  C (142)contract cost 合同成本   1Sza%D;3  
  C (143)contract costing 合同成本计算   g]c6_DMfb1  
  C (144)contribution 贡献毛益   6$f\#TR  
  C (145)contribution centre 贡献中心   1 ? Zw  
  C (146)contribution chart 贡献图   lhnGk'@d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   '?Q"[e  
  C (148)contribution to salesration 贡献毛益对销售比率   B"\9slX  
  C (149)control 控制   CWRB/WH:  
  C (150)control account 控制帐户   !4FOX>|L@  
  C (151)control limits 控制限度   L|:CQ  
  C (152)controllability concept 可控制概念   [~RO9=;L  
  C (153)controllable cost 可控制成本   ~Hv >^u Mh  
  C (154)conversion cost 加工成本   Iu~<Y(8^q#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   V82I%gPF  
  C (156)corporate appraisal 公司评估   1E'PSq  
  C (157)corporate planning 公司计划   rly%+B `/  
  C (158)corporate social reporting 公司社会报告   #$W0%7  
  C (159)corporation 股份公司   1-N+qNSD`  
  C (160)cost 成本   9Li&0E  
  C (161)cost account 成本帐户   l?rLadvc  
  C (162)cost accounting 成本会计   ~:U`^wtQ  
  C (163)cost accounting manual 成本手册   a j$& 9][  
  C (164)cost accounts calendar 成本报表的日历时间   INp:;  
  C (165)cost adjustment 成本调整   p >ua{}!L  
  C (166)cost allocation 成本分配   6 >;OVX  
  C (167)cost apportionment 成本分摊   zK1]o-wSAT  
  C (168)cost attribution 成本归属   :g' 'GqGZ  
  C (169)cost audit 成本审计   Y'bz>@1(  
  C (170)cost behaviour 成本性态   5G gH6   
  C (171)cost benefit analysis 成本效益分析   (xWsyo(4  
  C (172)cost center 成本中心   2<p@G#(  
  C (173)cost driver 成本动因
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