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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 o~2bk<]z  
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  1.audit   审计 + |r) ;>b  
  2.attestation   鉴证 DTI+VY .W^  
  3.credibility   可信赖程度 C.FGi`rrm  
  4.audit of financial statements 财务报表审计 m RxL%!  
  5.agreed-upon procedures 执行商定程序 L*11hyyk  
  6.high levels of assurance 高水平保证 m>jX4D7KZ  
  7.compilation 编制 YNH>^cD1  
  8.reliability 可靠性 S\MD]>4  
  9.relevance 相关性 n +`(R]Q  
  10.professional skepticism 职业谨慎 's(0>i  
  11.objectivity 客观性 C5*j0}  
  12. professional competence 专业胜任能力 WQ|d;[E  
  13.Senior/CPA-in-charge 项目经理 \$<kJ|| lS  
  14.audit engagement letter 业务约定书 *.~hn5Y|?  
  15.recurring audit 连续审计 &l-g3l[  
  16.the client 委托人 rKP" |+^  
  17.change CPA 更换注册会计 gU0}.b  
  18.the existing CPA 现任注册会计师 7a-> "W  
  19.the successor CPA 后任注册会计师 76 #  
  20.the preceding CPA前任注册会计师 #<MLW4P  
  21.issue the audit report 出具审计报告 HRC5z<k%  
  22.expert 专家 :DR G=-M  
  23.the board of directors 董事会 !D7 [R'RgY  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ig7)VKr  
  25.assess material misstatement risks评估重大错报风险 mv)M9c,`  
  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 b'St14_  
  27.a general knowledge of —— 初步了解―――的情况 kS8srT /H  
  28.a more knowledge of—— 进一步了解的情况 )U`H7\*)  
  29.the prior year‘s working papers 以前年度工作底稿 72@8M  
  30.minutes of meeting 会议纪要 gPd:>$  
  31.business risks 经营风险 6JSa:Q>,  
  32.appropriateness 适当性 69`9!heu  
  33.accounting estimate 会计估计 iEsI  
  34.management representations 管理层声明 f)vD2_E  
  35.going concern assumption 持续经营假设 cs8bRXjHa  
  36.audit plan 审计计划 -!I.:97 N  
  37.significant audit areas 重点审计领域 #Jq@p_T"  
  38.error 错误 mdoy1a  
  39.fraud舞弊 6Bo~7gnc  
  40.modified or additional procedures 修改或追加审计程序 Fx/9T2%=  
  41.misappropriation of assets 侵占资产 ]j}zN2[A  
  42.transactions without substance 虚假交易 O_FT@bo\  
  43.unusual pressures 异常压力 Wu2#r\  
  44.the suspected noncompliance 涉嫌存在违法行为 LyS139P$  
  45.materialiy 重要性 POtDg e  
  46.exceed the materiality level 超过重要性水平 `Btdp:j8i  
  47.approach the materiality level 接近重要性水平 .1t$(]CyC  
  48.an acceptably low level 可接受水平 Go^W\y   
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 +wY3E*hU  
  50.misstatements or omissions 错报或漏报 }^pnwo9vV  
  51.aggregate 总计 .[+8D=  
  52.subsequent events 期后事项 >6@*%LM  
  53.adjust the financial statements 调整财务报表 .]k(7F!W  
  54.perform additional audit procedures 实施追加的审计程序 '_4u, \SG  
  55.audit risk 审计风险 FwBktuS  
  56.detection risk 检查风险 AA^3P?iD  
  57.inappropriate audit opinion 不适当的审计意见 5lxC**NA  
  58.material misstatement 重大的错报  @j9yc  
  59.tolerable misstatement 可容忍错报 st:[|`  
  60.the acceptable level of detection risk 可接受的检查风险 ePrb G4xv  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 KVSy^-."  
  62.simall business 小规模企业 7Aq4YjbX  
  63.accounting system 会计系统 t8U)za  
  64.test of control 控制测试 A&Ut:Oi A  
  65.walk-through test 穿行测试  UY+~,a  
  66.communication 沟通 RIC'JLWQ  
  67.flow chart 流程图 &+J5GHt@  
  68.reperformance of internal control 重新执行 4_F<jx,G  
  69.audit evidence 审计证据 dWg$yH  
  70.substantive procedures 实质性程序 YzhZ%:8  
  71.assertions 认定 "sUe:F;  
  72.esistence 存在 gA`/t e  
  73.occurrence 发生 "@$o'rfT  
  74.completeness 完整性 VrQw;-rQ  
  75.rights and obligations 权利和义务 Rdwr?:y(]  
  76.valuation and allocation 计价和分摊 qdAz3iye  
  77.cutoff 截止 5u~Ik c~  
  78.accuracy 准确性 P+%O]v1 Ob  
  79.classification 分类 <Zl0$~B:5  
  80.inspection 检查 v)%EG  
  81.supervision of counting 监盘 C3G?dZKv 2  
  82.observation 观察 Lyt6DvAp"  
  83.confirmation 函证 cd) <t8^KE  
  84.computation 计算 ["Z]K'?P  
  85.analytical procedures 分析程序 1Q#hanh_`  
  86.vouch 核对 lU:z>gC  
  87.trace 追查 *yiJw\DRN  
  88.audit sampling 审计抽样 vTh-I&} :  
  89.error 误差 qWw@6VvoQ  
  90.expected error 预期误差 y!blp>V6  
  91.population 总体 'gI58#v  
  92.sampling risk 抽样风险 4{}u PbS  
  93.non- sampling risk 非抽样风险 r1}7Q7-z  
  94.sampling unit 抽样单位 7M3q|7 ?  
  95.statistical sampling 统计抽样 v srce  
  96.tolerable error 可容忍误差 L6r&Y~+/  
  97.the risk of under reliance 信赖不足风险 J4!Z,-  
  98.the risk of over reliance 信赖过度风险 jcXb@FE6  
  99.the risk of incorrect rejection 误拒风险 rnmWw#  
  100. the risk of incorrect acceptance 误受风险 d0MX4bhZ  
  101.working trial balance 试算平衡表 $daI++v`  
  102.index and cross-referencing 索引和交叉索引 *>$'aQ  
  103.cash receipt 现金收入 X H{5E4P  
  104.cash disbursement 现金支出 Pkc4=i,`A  
  105.bank statement 银行对账单 rya 4sxCh  
  106.bank reconciliation 银行存款余额调节表 `z Z=#p/  
  107.balance sheet date 资产负债表日 WuSRA<{P  
  108.net realizable value 可变现净值 oJ{)0;<~L  
  109.storeroom 仓库 D 67H56[  
  110.sale invoice 销售发票 &X}9D)\UJ  
  111.price list 价目表 )Qw|)='-  
  112.positive confirmation request 积极式询证函 N^%[ B9D  
  113.negative confirmation request 消极式询证函 qe`W~a9x  
  114.purchase requisition 请购单 z<: 9,wtbP  
  115.receiving report 验收报告 C UlANd"  
  116.gross margin 毛利 V0wK.^]+}/  
  117.manufacturing overhead 制造费用 -S)HB$8  
  118.material requisition 领料单 1?E\2t&K  
  119.inventory-taking 存货盘点 7QQ3IepP  
  120.bond certificate 债券 cMC1|3  
  121.stock certificate 股票 OWtN=Gk  
  122.audit report 审计报告 _ky!4^B  
  123.entity 被审计单位 pC_2_,6$  
  124.addressee of the audit report 审计报告的收件人 C\$7C5/  
  125.unqualified opinion 无保留意见 FRs5 Pb1  
  126.qualified opinion 保留意见 T{?!sB3  
  127.disclaimer of opinion 无法表示意见 l]oGhM;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4&$hBn=!  
  A (2)absorbed overhead 已吸收制造费用 V9B $_j4  
  A (3)absorption costing 吸收成本计算 2=["jP!B  
  A (4)account 账户,报表   J[VQ6 fD%  
  A (5)accounting postulate 会计假设   < g6 [mS  
  A (6)accounting series release 会计公告文件   gbXzD`WQ  
  A (7)accounting valuation 会计计价   OwSr`2'9  
  A (8)account sale 承销清单 ~Z.lvdA_5  
  A (9)accountability concept 经营责任概念   8Vl!&j0s^  
  A (10)accountancy 会计职业   zVl(?b&CF  
  A (11)accountant 会计师   xqb I~jV#  
  A (12)accounting 会计   { F. Ihw  
  A (13)agency cost 代理成本   +SUQRDF@i  
  A (14)accounting bases 会计基础   FjkE^o>  
  A (15)accounting manual 会计手册   QL_bg:hs  
  A (16)accounting period 会计期间   dXrv  
  A (17)accounting policies 会计方针   xQWZk`6~L  
  A (18)accounting rate of return 会计报酬率   > { fX;l  
  A (19)accounting reference date 会计参照日   5#QB&A>   
  A (20)accounting reference period 会计参照期间   -bZ^A~<O,  
  A (21)accrual concept 应计概念   9.vHnMcq  
  A (22)accrual expenses 应计费用   5x=tOR/h  
  A (23)acid test ration 速动比率(酸性测试比率)   MJ}VNv|S  
  A (24)acquisition 购置   DX4 95<6*  
  A (25)acquisition accounting 收购会计   \iu2rat^  
  A (26)activity based accounting 作业基础成本计算   ,((5|MbM/  
  A (27)adjusting events 调整事项   h7gH4L!'u  
  A (28)administrative expenses 行政管理费   oVc_ (NH-  
  A (29)advice note 发货通知   +c\fDVv  
  A (30)amortization 摊销   @-!w,$F)%d  
  A (31)analytical review 分析性检查   vERsrg;(  
  A (32)annual equivalent cost 年度等量成本法   7Py8!  
  A (33)annual report and accounts 年度报告和报表   BE%#4c .b  
  A (34)appraisal cost 检验成本   ew }C*4qH  
  A (35)appropriation account 盈余分配账户   ~[ve?51  
  A (36)articles of association 公司章程细则   ZVK;m1?'  
  A (37)assets 资产   RX7,z.9@'O  
  A (38)assets cover 资产保障   $Iqt c)DA  
  A (39)asset value per share 每股资产价值   /+02 BP  
  A (40)associated company 联营公司   BR"*-$u0;  
  A (41)attainable standard 可达标准   hj 0uv6t.c  
qI5/ME(}  
 A (42)attributable profit 可归属利润   {,P&05iSi  
  A (43)audit 审计   l ^\5Jr03  
  A (44)audit report 审计报告   s {$c8  
  A (45)auditing standards 审计准则   4i/TEHQ  
  A (46)authorized share capital 额定股本   0r:8ni%cL  
  A (47)available hours 可用小时   NpH)K:$#%  
  A (48)avoidable costs 可避免成本 @}aK\  
  B (49)back-to-back loan 易币贷款   lyv9eM  
  B (50)backflush accounting 倒退成本计算   D&Ngg)_Mq  
  B (51)bad debts 坏帐   E hd*  
  B (52)bad debts ratio 坏帐比率   u) fbR  
  B (53)bank charges 银行手续费   $zxCv7  
  B (54)bank overdraft 银行透支   JGH9b!}-1  
  B (55)bank reconciliation 银行存款调节表   ]2K>#sn-]  
  B (56)bank statement 银行对账单   mxP{"6  
  B (57)bankruptcy 破产   Ww)qBsi8  
  B (58)basis of apportionment 分摊基础   >UR-37g{p  
  B (59)batch 批量   )h>Cp,|{  
  B (60)batch costing 分批成本计算   -pa.-@  
  B (61)beta factor B(市场)风险因素   Q$V xm+  
  B (62)bill 账单   M7!&gFv8  
  B (63)bill of exchange 汇票   \*d@_oQ$  
  B (64)bill of landing 提单   I?l*GO+pz  
  B (65)bill of materials 用料预计单   + w GE  
  B (66)bill payable 应付票据   WpSdukXY{  
  B (67)bill receivable 应收票据   36 &7J{MU  
  B (68)bin card 存货记录卡   7m@pdq5Ub  
  B (69)bonus 红利   ]'2p"A0U  
  B (70)book-keeping 薄记   cs~ }k7><  
  B (71)Boston classification 波士顿分类   s+Ln>c'|o  
  B (72)breakeven chart 保本图   $ZwsTV]x  
  B (73)breakeven point 保本点   q'q'v S  
  B (74)breaking-down time 复位时间   e J2[=L'  
  B (75)budget 预算   M*aE)D '  
  B (76)budget center 预算中心   AB}Qd\  
  B (77)budget cost allowance 预算成本折让   a] >|2JN<&  
  B (78)budget manual 预算手册   }_5z(7}3  
  B (79)budget period 预算期间   /EKfL\3  
  B (80)budgetary control 预算控制   !=q {1\#  
  B (81)budgeted capacity 预算生产能力   7d'4"c;*;  
  B (82)burden 制造费用   :vX;>SH$p  
  B (83)business center 经营中心   YgdoQBQ  
  B (84)business entity 营业个体   Q.M3rRh  
  B (85)business unit 经营单位   .R biF  
 B (86)buy-out management 管理性购买产权   &AOw(?2  
  B (87)by-product 副产品 N-K.#5  
  C (88)called-up share capital 催缴股本   $T]1<3\G  
  C (89)capacity 生产能力   |WubIj*\{  
  C (90)capacity ratios 生产能力比率   (WN'wp  
  C (91)capital 资本   |w /txn8G|  
  C (92)capital assets pricing model资本资产计价模式   BniFEW:<  
  C (93)capital commitment 承诺资本   3)42EM'9(  
  C (94)capital employed 已运用的资本   *.voN[$~  
  C (95)capital expenditure 资本支出   +apIp(E+  
  C (96)capital expenditureauthorization 资本支出核准   G?>~w[#mQR  
  C (97)capital expenditure control 资本支出控制   J6NQ5S\  
  C (98)capital expenditure proposal资本支出申请   988aF/c  
  C (99)capital funding planning 资本基金筹集计划   V/>SjUNq  
  C (100)capital gain 资本收益   uyjZmT/-  
  C (101)capital investment appraisal资本投资评估   Z0`?  
  C (102)capital maintenance 资本保全    v+G}n\F  
  C (103)capital resource planning 资本资源计划   pN4!*7M  
  C (104)capital surplus 资本盈余   l]3g6c  
  C (105)capital turnover 资本周转率   W+Gu\=s%O  
  C (106)card 记录卡   pPG!{:YT  
  C (107)cash 现金   /x-Ja[kL  
  C (108)cash account 现金账户   Qpf BM  
  C (109)cash book 现金账薄   |byB7 f  
  C (110)cash cow 金牛产品   If!0w ;h  
  C (111)cash flow 现金流量    jCKRoao  
  C (112)cash discounted 现金贴现   glk I9~  
  C (113)cash flow budget 现金流量预算   $. V(_  
  C (114)cash flow statement 现金流量表   fVR ~PG0  
  C (115)cash ledger 现金分类账   \UtUP#Y{t  
  C (116)cash limit 现金限额   0FTiTrTn  
  C (117)CCA 现时成本会计   s/P\w"/fN  
  C (118)center 中心   s/Q}fW$ex  
  C (119)changeover time 变更时间    |nU:  
  C (120)chartered entity 特许经济个体   _eO+O=j_x  
  C (121)cheque 支票   Vy-S9=  
  C (122)cheque register 支票登记薄   Nmi#$K[x  
  C (123)coin analysis 零钱分类   7^|3T TK  
  C (124)classification 分类    4uU(t  
  C (125)clock card 工时卡   ;}|.crMF  
  C (126)code 代码   U@Aq@ d+n  
  C (127)commitment accounting 承诺确认会计   B#EF/\5  
  C (128)common cost 共同成本   36Wuc@<H  
  C (129)company limited byguarantee 有限担保责任公司   _;LHC;,:  
C (130)company limited shares 股份有限公司   9Cf^Q3)5o  
  C (131)competitive position 竞争能力状况   #Kn7 xn[  
  C (132)concept 概念   hh:)"<[  
  C (133)conglomerate 跨行业企业   8'g/WZY~~  
  C (134)consistency concept 一致性概念   IFpmf0;^  
  C (135)consolidated accounts 合并报表   1Rp|*>  
  C (136)consolidation accounting 合并会计   )](8 {}wo  
  C (137)consortium 财团   i Cv &<C@  
  C (138)contingency plan 应急计划   Ej.D!@   
  C (139)contingent liabilities 或有负债   X8;03EW;  
  C (140)continuous operation 连续生产   GIZNHG   
  C (141)contra 抵消   S@_@hFV jd  
  C (142)contract cost 合同成本   5l(;+#3y/  
  C (143)contract costing 合同成本计算   _}JygOew  
  C (144)contribution 贡献毛益   *bv Iqa  
  C (145)contribution centre 贡献中心   =WDf [?ED  
  C (146)contribution chart 贡献图   ch : 428  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /=7|FtB`  
  C (148)contribution to salesration 贡献毛益对销售比率   cJE2z2uW0  
  C (149)control 控制   ;?n*w+6<  
  C (150)control account 控制帐户   Y7 1b  Lg  
  C (151)control limits 控制限度   #o yvsS8  
  C (152)controllability concept 可控制概念   7Jc=`Zm'  
  C (153)controllable cost 可控制成本   6e~+ @S  
  C (154)conversion cost 加工成本   by8d18:it  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   B8a!"AQ~5  
  C (156)corporate appraisal 公司评估   Aoa0czC~  
  C (157)corporate planning 公司计划   #axRg=d?K  
  C (158)corporate social reporting 公司社会报告   ZU "y<  
  C (159)corporation 股份公司   6[qRb+ds  
  C (160)cost 成本   ^/g&Q  
  C (161)cost account 成本帐户   70KXBu<6  
  C (162)cost accounting 成本会计   <w2Nh eM 3  
  C (163)cost accounting manual 成本手册   sBSBDjk[  
  C (164)cost accounts calendar 成本报表的日历时间   jl:O~UL6i  
  C (165)cost adjustment 成本调整   c#{<| .  
  C (166)cost allocation 成本分配   s|{K?s  
  C (167)cost apportionment 成本分摊   aG=Y 6j G  
  C (168)cost attribution 成本归属   (G$m}ng  
  C (169)cost audit 成本审计   SAo"+%  
  C (170)cost behaviour 成本性态   mX|AptND  
  C (171)cost benefit analysis 成本效益分析   QAb[M\G  
  C (172)cost center 成本中心   (iWNvVGS  
  C (173)cost driver 成本动因
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