论坛风格切换切换到宽版
  • 2137阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
z hL,BTH  
xM,(|p(  
注会《审计》英语常用词汇 XmR5dLc8  
?saVk7Z[|5  
eR;0pWVl  
  1.audit   审计 <7) 6*u  
  2.attestation   鉴证 ^C T}i'  
  3.credibility   可信赖程度 2 ZXF_ o  
  4.audit of financial statements 财务报表审计 Vtk|WV?>P+  
  5.agreed-upon procedures 执行商定程序 1"PE@!]  
  6.high levels of assurance 高水平保证 z9w.= [Io  
  7.compilation 编制 z5w|+9U  
  8.reliability 可靠性 <-aI%'?*  
  9.relevance 相关性 :N:8O^D^<  
  10.professional skepticism 职业谨慎 fdHxrH >*  
  11.objectivity 客观性 9hpM*wt  
  12. professional competence 专业胜任能力 fdW={}~  
  13.Senior/CPA-in-charge 项目经理 IQv>{h}  
  14.audit engagement letter 业务约定书 i|'t!3I^m  
  15.recurring audit 连续审计 $4,6&dwg  
  16.the client 委托人 54%}JA][  
  17.change CPA 更换注册会计 "V2$g  
  18.the existing CPA 现任注册会计师 x*)O<K  
  19.the successor CPA 后任注册会计师 ~cw wB{  
  20.the preceding CPA前任注册会计师 4tWI)}+ak  
  21.issue the audit report 出具审计报告 KHiJOeLc  
  22.expert 专家 Lcm!e  
  23.the board of directors 董事会 6>J #M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 LXl! !i%  
  25.assess material misstatement risks评估重大错报风险 +06j+I  
  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 @kymL8"2w  
  27.a general knowledge of —— 初步了解―――的情况 r U5'hK  
  28.a more knowledge of—— 进一步了解的情况 #IDCCD^1=  
  29.the prior year‘s working papers 以前年度工作底稿 OSk9Eb4ld  
  30.minutes of meeting 会议纪要 H:6$) #  
  31.business risks 经营风险 [N)M]u  
  32.appropriateness 适当性 e vuP4-[y  
  33.accounting estimate 会计估计 E~^'w.1  
  34.management representations 管理层声明 3 J<,2  
  35.going concern assumption 持续经营假设 Cn '=_1p  
  36.audit plan 审计计划 \$"Xr  
  37.significant audit areas 重点审计领域 xM\ApN~W  
  38.error 错误 3}Qh`+Yj]  
  39.fraud舞弊 X.<R['U&\  
  40.modified or additional procedures 修改或追加审计程序 Y?cw9uYB  
  41.misappropriation of assets 侵占资产 ?Q2pD!L{  
  42.transactions without substance 虚假交易 y jzNU5F  
  43.unusual pressures 异常压力 [%kucGC7  
  44.the suspected noncompliance 涉嫌存在违法行为 :DJ@HY  
  45.materialiy 重要性 |e >-v  
  46.exceed the materiality level 超过重要性水平 W^f#xrq>  
  47.approach the materiality level 接近重要性水平 t`B']Ac;T  
  48.an acceptably low level 可接受水平 UtN>6$u  
  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 F)Lbr>H?I  
  50.misstatements or omissions 错报或漏报 L4b4 X  
  51.aggregate 总计 R kzBn  
  52.subsequent events 期后事项 UepBXt3)  
  53.adjust the financial statements 调整财务报表 ZbUf|#GTB  
  54.perform additional audit procedures 实施追加的审计程序 Pa<X^&  
  55.audit risk 审计风险 ;\N*iN#K  
  56.detection risk 检查风险 ri ~2t3gg  
  57.inappropriate audit opinion 不适当的审计意见 _(foJRr  
  58.material misstatement 重大的错报 |e\%pfZ   
  59.tolerable misstatement 可容忍错报 e v $eM  
  60.the acceptable level of detection risk 可接受的检查风险 Q #gHD  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |{T2|iJI  
  62.simall business 小规模企业 q0wVV  
  63.accounting system 会计系统 2X_ef   
  64.test of control 控制测试 tw66 XxE  
  65.walk-through test 穿行测试 \ 714Pyy  
  66.communication 沟通 0J~4  
  67.flow chart 流程图 xJCpWU3wM  
  68.reperformance of internal control 重新执行 /&yT2p  
  69.audit evidence 审计证据 o*_D  
  70.substantive procedures 实质性程序 30@ GFaab  
  71.assertions 认定 >YLm]7v}  
  72.esistence 存在 O [/~V=  
  73.occurrence 发生 oWmla*nCKL  
  74.completeness 完整性 e^yB9b  
  75.rights and obligations 权利和义务 VzesqVx  
  76.valuation and allocation 计价和分摊 e+wd>iiB  
  77.cutoff 截止 Cmj)CJ-  
  78.accuracy 准确性 *rLs!/[Z_  
  79.classification 分类 x<(h9tB  
  80.inspection 检查 K@m^QioMj  
  81.supervision of counting 监盘 H;2pk  
  82.observation 观察 AM>:At Y  
  83.confirmation 函证 ,tZwXP{  
  84.computation 计算 PJ{.jWwD  
  85.analytical procedures 分析程序 0*)79Sz  
  86.vouch 核对 9[`6f8S_$  
  87.trace 追查 FWg 7 e3  
  88.audit sampling 审计抽样 ;QYK {3R?  
  89.error 误差 - g0>>{M'  
  90.expected error 预期误差 Y~Rwsx  
  91.population 总体 ^;a[v^&9  
  92.sampling risk 抽样风险 cc[w%jlA#  
  93.non- sampling risk 非抽样风险 ]G:xTv8  
  94.sampling unit 抽样单位 S4w/ kml3  
  95.statistical sampling 统计抽样 duI8^&|  
  96.tolerable error 可容忍误差 . fIodk  
  97.the risk of under reliance 信赖不足风险 $dR%8@.H  
  98.the risk of over reliance 信赖过度风险 +-hmITJ v  
  99.the risk of incorrect rejection 误拒风险 y_6HQ:  
  100. the risk of incorrect acceptance 误受风险 @UKd0kxPN{  
  101.working trial balance 试算平衡表 l _:%?4MA  
  102.index and cross-referencing 索引和交叉索引 8/:\iPk0  
  103.cash receipt 现金收入 LdOB[W  
  104.cash disbursement 现金支出 z?PF9QL1  
  105.bank statement 银行对账单 h>wU';5#f  
  106.bank reconciliation 银行存款余额调节表 $IHa]9 {  
  107.balance sheet date 资产负债表日 _3hEYeh  
  108.net realizable value 可变现净值 b7-a0za N  
  109.storeroom 仓库 +~-|( y  
  110.sale invoice 销售发票 P1t5-q  
  111.price list 价目表 r$KDNa$/a  
  112.positive confirmation request 积极式询证函 !>Xx</iD1  
  113.negative confirmation request 消极式询证函 ?V0IryF;  
  114.purchase requisition 请购单 &~i1 @\]  
  115.receiving report 验收报告 STI8[e7{  
  116.gross margin 毛利 %^S1 fUwT  
  117.manufacturing overhead 制造费用 du !.j  
  118.material requisition 领料单 <XNLeJdY  
  119.inventory-taking 存货盘点 MYjCxy-;A  
  120.bond certificate 债券 \21!NPXH2  
  121.stock certificate 股票 _xJ&p $&  
  122.audit report 审计报告 rZLMY M  
  123.entity 被审计单位 .MKxHM7  
  124.addressee of the audit report 审计报告的收件人 `6zoZM7?Y  
  125.unqualified opinion 无保留意见 mU !c; O  
  126.qualified opinion 保留意见 B-RaAiE@  
  127.disclaimer of opinion 无法表示意见 =6Z 1yw7s  
  128.adverse opinion 否定意见
344- ~i*  
m*1=-" P  
A (1)ABC 作业基础成本计算   PYZ8@G  
  A (2)absorbed overhead 已吸收制造费用 H_{Yr+p  
  A (3)absorption costing 吸收成本计算 BsJClKp/  
  A (4)account 账户,报表   COap*  
  A (5)accounting postulate 会计假设   K&/W cuP &  
  A (6)accounting series release 会计公告文件   OA_ %%A;o  
  A (7)accounting valuation 会计计价   <*L8kNykK  
  A (8)account sale 承销清单 O_ ~\$b  
  A (9)accountability concept 经营责任概念   k20tn ew  
  A (10)accountancy 会计职业   avQwbAh[  
  A (11)accountant 会计师   x`4">:IA  
  A (12)accounting 会计   {'/8{dS  
  A (13)agency cost 代理成本   Y9ru~&/o$  
  A (14)accounting bases 会计基础   ` sSI;+  
  A (15)accounting manual 会计手册   ^W^%PJ D |  
  A (16)accounting period 会计期间   +7=3[K  
  A (17)accounting policies 会计方针   k3&Wv  
  A (18)accounting rate of return 会计报酬率   K#>B'>A\  
  A (19)accounting reference date 会计参照日   d2pVO]l YZ  
  A (20)accounting reference period 会计参照期间   .mMM]*e[0  
  A (21)accrual concept 应计概念   r' &VH]m  
  A (22)accrual expenses 应计费用   =7a9~&|  
  A (23)acid test ration 速动比率(酸性测试比率)   ]\{EUx9  
  A (24)acquisition 购置   `,J\E<4J  
  A (25)acquisition accounting 收购会计   -0Ps. B  
  A (26)activity based accounting 作业基础成本计算   ?Pa5skqR  
  A (27)adjusting events 调整事项   2vynz,^ET  
  A (28)administrative expenses 行政管理费   )gZ yW  
  A (29)advice note 发货通知   % _N-:.S  
  A (30)amortization 摊销   yovC~  
  A (31)analytical review 分析性检查   [j) :2  
  A (32)annual equivalent cost 年度等量成本法   OF}vY0oiw?  
  A (33)annual report and accounts 年度报告和报表   d%iMjY`~[g  
  A (34)appraisal cost 检验成本   2QdqVwm  
  A (35)appropriation account 盈余分配账户   {Wt=NI?Ow  
  A (36)articles of association 公司章程细则   o]@?QAu  
  A (37)assets 资产   BPW2WSm@<  
  A (38)assets cover 资产保障   6]M(ElV1H  
  A (39)asset value per share 每股资产价值   `rvS(p[s  
  A (40)associated company 联营公司   d-X<+&VZ  
  A (41)attainable standard 可达标准   wtK+\Qnb  
~OXPn9qPp  
 A (42)attributable profit 可归属利润   5-*/wKjLz  
  A (43)audit 审计   +d<o2n4!  
  A (44)audit report 审计报告   WOh?/F[@u  
  A (45)auditing standards 审计准则   *~cq (PFQ  
  A (46)authorized share capital 额定股本   rOX\rI%0+  
  A (47)available hours 可用小时   g/eE^o ~;  
  A (48)avoidable costs 可避免成本 A2..gs/  
  B (49)back-to-back loan 易币贷款   Q/I/>6M7UZ  
  B (50)backflush accounting 倒退成本计算   D/v?nW  
  B (51)bad debts 坏帐   ta %yQd7  
  B (52)bad debts ratio 坏帐比率   #V@[<S2  
  B (53)bank charges 银行手续费   xtyOG  
  B (54)bank overdraft 银行透支   `KB;3L  
  B (55)bank reconciliation 银行存款调节表   S3$&}I <  
  B (56)bank statement 银行对账单   S/V%<<[>p]  
  B (57)bankruptcy 破产   )m|)cLT&  
  B (58)basis of apportionment 分摊基础   W|4:3 c4  
  B (59)batch 批量   EJrP{GH  
  B (60)batch costing 分批成本计算   -a !?%  
  B (61)beta factor B(市场)风险因素   )1N~-VuT  
  B (62)bill 账单   PY[nnoF"|  
  B (63)bill of exchange 汇票   ;ry~x:7L7  
  B (64)bill of landing 提单   jBb:)  
  B (65)bill of materials 用料预计单   0-6rIdDTM  
  B (66)bill payable 应付票据   >4 VN1 ^  
  B (67)bill receivable 应收票据   p C^d-Ii  
  B (68)bin card 存货记录卡   MR}=tO  
  B (69)bonus 红利   lxf+$Z`~:  
  B (70)book-keeping 薄记   Q hy!:\&1  
  B (71)Boston classification 波士顿分类   <- L}N '  
  B (72)breakeven chart 保本图   1R-WJph  
  B (73)breakeven point 保本点   yw\Q>~$n[=  
  B (74)breaking-down time 复位时间   zc K`hS  
  B (75)budget 预算   ]lqLC  
  B (76)budget center 预算中心   Qco8m4n  
  B (77)budget cost allowance 预算成本折让   tnE),  
  B (78)budget manual 预算手册   K l_(4kQE_  
  B (79)budget period 预算期间   HAwdu1$8  
  B (80)budgetary control 预算控制   ?fW['%  
  B (81)budgeted capacity 预算生产能力   jl9hFubwW  
  B (82)burden 制造费用   5If.[j{  
  B (83)business center 经营中心   ?.Q$@Ih0  
  B (84)business entity 营业个体   41g "7Mk  
  B (85)business unit 经营单位   *+(rQ";x  
 B (86)buy-out management 管理性购买产权   6 dgwsl~  
  B (87)by-product 副产品 "zj[v1K9-A  
  C (88)called-up share capital 催缴股本   pmRm&VgE.  
  C (89)capacity 生产能力   fYSH]!  
  C (90)capacity ratios 生产能力比率   ZmI0|r}QbY  
  C (91)capital 资本   b+1!qNuCW#  
  C (92)capital assets pricing model资本资产计价模式   /g$G G9  
  C (93)capital commitment 承诺资本   zX lcu_rc  
  C (94)capital employed 已运用的资本   -^+fZBU;  
  C (95)capital expenditure 资本支出   rU+3~|m  
  C (96)capital expenditureauthorization 资本支出核准   >v2/0>U  
  C (97)capital expenditure control 资本支出控制   ~y{_NgMo  
  C (98)capital expenditure proposal资本支出申请   fqjBor}  
  C (99)capital funding planning 资本基金筹集计划   ,oykOda:|  
  C (100)capital gain 资本收益   ZLP/&`>8  
  C (101)capital investment appraisal资本投资评估   F/x2}'  
  C (102)capital maintenance 资本保全   @Bds0t  
  C (103)capital resource planning 资本资源计划   \HXq~Y  
  C (104)capital surplus 资本盈余   pT{is.RM  
  C (105)capital turnover 资本周转率   By waD?  
  C (106)card 记录卡   EHN( K-  
  C (107)cash 现金   eR%\_;}7;  
  C (108)cash account 现金账户   .' }jd#  
  C (109)cash book 现金账薄   1w~PHH`~  
  C (110)cash cow 金牛产品   Sl/]1[|mb  
  C (111)cash flow 现金流量   ,Qx]_gZ`  
  C (112)cash discounted 现金贴现   s_  t/  
  C (113)cash flow budget 现金流量预算   +5S>"KAUt0  
  C (114)cash flow statement 现金流量表   vJxE F&X  
  C (115)cash ledger 现金分类账   n]df)a  
  C (116)cash limit 现金限额   #9gx 4U  
  C (117)CCA 现时成本会计   :s6aFiz  
  C (118)center 中心   2xf #@`U  
  C (119)changeover time 变更时间   8OKG@hc  
  C (120)chartered entity 特许经济个体   SIapY%)h  
  C (121)cheque 支票   {CV+1kz  
  C (122)cheque register 支票登记薄   ( +Sv3h  
  C (123)coin analysis 零钱分类   Qo)Da}uo20  
  C (124)classification 分类   q>Di|5<y  
  C (125)clock card 工时卡   *?BY+0  
  C (126)code 代码   "I66 @d?  
  C (127)commitment accounting 承诺确认会计   cI P.5)Ca  
  C (128)common cost 共同成本   u$ yXuFj/  
  C (129)company limited byguarantee 有限担保责任公司   jYi,oE  
C (130)company limited shares 股份有限公司   =* G3Khz!  
  C (131)competitive position 竞争能力状况   rCwE$5 b  
  C (132)concept 概念   hs[x\:})/  
  C (133)conglomerate 跨行业企业   d\uN  
  C (134)consistency concept 一致性概念   Q66 +  
  C (135)consolidated accounts 合并报表   +q'\rpt  
  C (136)consolidation accounting 合并会计   y{/7z}d  
  C (137)consortium 财团   }[Z'Sg]s  
  C (138)contingency plan 应急计划   ("\{=XA Q  
  C (139)contingent liabilities 或有负债   j B8Q% {%  
  C (140)continuous operation 连续生产   PJiU2Y33  
  C (141)contra 抵消   yAfwQ$Ll7  
  C (142)contract cost 合同成本   uLafO=Q  
  C (143)contract costing 合同成本计算   XHekz6_  
  C (144)contribution 贡献毛益   kV+^1@"  
  C (145)contribution centre 贡献中心   lhHH|~t0  
  C (146)contribution chart 贡献图   -Y@tx fu-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   H,]8[ qT<  
  C (148)contribution to salesration 贡献毛益对销售比率   ep=r7Mft  
  C (149)control 控制   `mzlOB  
  C (150)control account 控制帐户   `0\Z*^>  
  C (151)control limits 控制限度   n9xP8<w8  
  C (152)controllability concept 可控制概念   (/uAn2  
  C (153)controllable cost 可控制成本   0K[]UU=P=  
  C (154)conversion cost 加工成本   'g!T${  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Hl`OT5 pNf  
  C (156)corporate appraisal 公司评估   tsAV46S  
  C (157)corporate planning 公司计划   h{gFqkDoTI  
  C (158)corporate social reporting 公司社会报告   jd](m:eG  
  C (159)corporation 股份公司   nS04Ha  
  C (160)cost 成本   '|DW#l\n  
  C (161)cost account 成本帐户   (iX8YP$%  
  C (162)cost accounting 成本会计   Q]YB.n3   
  C (163)cost accounting manual 成本手册   gom!dB0J  
  C (164)cost accounts calendar 成本报表的日历时间   R3~,&ab  
  C (165)cost adjustment 成本调整   C< 9x\JY%  
  C (166)cost allocation 成本分配   8@;]@c)m  
  C (167)cost apportionment 成本分摊   j:h}ka/!p  
  C (168)cost attribution 成本归属   i'm<{ v  
  C (169)cost audit 成本审计   "iA0hA  
  C (170)cost behaviour 成本性态   eAfi!!Z<  
  C (171)cost benefit analysis 成本效益分析   @ j^R+F  
  C (172)cost center 成本中心   x="Wqcnj{  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个