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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 l#Y,R 0  
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  1.audit   审计 V/I<g  
  2.attestation   鉴证 <s<n  
  3.credibility   可信赖程度 iV q'r4S  
  4.audit of financial statements 财务报表审计 !\.pq  2  
  5.agreed-upon procedures 执行商定程序 U6fgo3 RH  
  6.high levels of assurance 高水平保证 GH:jH]u!V  
  7.compilation 编制 WuUk9_ g  
  8.reliability 可靠性 GM f `A,>  
  9.relevance 相关性 MXNFlP  
  10.professional skepticism 职业谨慎 MJ [m  
  11.objectivity 客观性 ::{Q1F  
  12. professional competence 专业胜任能力 fN^8{w/O  
  13.Senior/CPA-in-charge 项目经理 qL3 ;}R  
  14.audit engagement letter 业务约定书 *@=/qkaJaI  
  15.recurring audit 连续审计 9c,'k#k  
  16.the client 委托人 My[pr_xg  
  17.change CPA 更换注册会计 Ata:^qI  
  18.the existing CPA 现任注册会计师 co|aC!7  
  19.the successor CPA 后任注册会计师 ;dZZ;#k%  
  20.the preceding CPA前任注册会计师 k],Q9  
  21.issue the audit report 出具审计报告 SdxDa  
  22.expert 专家 W^LY'ypT  
  23.the board of directors 董事会 o 5uph=Q{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3/e.38m|  
  25.assess material misstatement risks评估重大错报风险 r 8rgY42  
  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}|X|!0x  
  27.a general knowledge of —— 初步了解―――的情况 ca*DZG/  
  28.a more knowledge of—— 进一步了解的情况 PB`Y g  
  29.the prior year‘s working papers 以前年度工作底稿 :L@?2),  
  30.minutes of meeting 会议纪要 q"sed]  
  31.business risks 经营风险 [<6^qla  
  32.appropriateness 适当性 }1i`6`y1  
  33.accounting estimate 会计估计 gANuBWh8T  
  34.management representations 管理层声明 Z<y I\1  
  35.going concern assumption 持续经营假设 *>' V1b4}  
  36.audit plan 审计计划 ipgC RHE  
  37.significant audit areas 重点审计领域 {xB!EQ"  
  38.error 错误 s;Z\Io  
  39.fraud舞弊 suiS&$-E  
  40.modified or additional procedures 修改或追加审计程序 J76kkW`5  
  41.misappropriation of assets 侵占资产 j2.|ln"!  
  42.transactions without substance 虚假交易 {19PL8B~}  
  43.unusual pressures 异常压力 )SRefW .v  
  44.the suspected noncompliance 涉嫌存在违法行为 u9GQU  
  45.materialiy 重要性 A_ N;   
  46.exceed the materiality level 超过重要性水平 ;jvBF4Lb>  
  47.approach the materiality level 接近重要性水平 ]kRfB:4ED  
  48.an acceptably low level 可接受水平 z] P SpUd  
  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 )j(7]uX`  
  50.misstatements or omissions 错报或漏报 " H&W}N  
  51.aggregate 总计 l%puHZ)t  
  52.subsequent events 期后事项 %D}kD6=  
  53.adjust the financial statements 调整财务报表 LW'D?p#  
  54.perform additional audit procedures 实施追加的审计程序 2 %@4]  
  55.audit risk 审计风险 E=CsIK   
  56.detection risk 检查风险 #Z`q+@@ ]A  
  57.inappropriate audit opinion 不适当的审计意见 8\ +T8(m  
  58.material misstatement 重大的错报 R_ ,UMt  
  59.tolerable misstatement 可容忍错报 )c83/= <v  
  60.the acceptable level of detection risk 可接受的检查风险 A8fOQ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 so)[59M7  
  62.simall business 小规模企业 >WQMqQ^t@  
  63.accounting system 会计系统 }{qZ[/JwqN  
  64.test of control 控制测试 K>r,(zgVc  
  65.walk-through test 穿行测试 5k3b3&  
  66.communication 沟通 YY((V@| K  
  67.flow chart 流程图 ]&xk30  
  68.reperformance of internal control 重新执行 ?{|q5n  
  69.audit evidence 审计证据 UkT=W!cq  
  70.substantive procedures 实质性程序 C]eSizS.  
  71.assertions 认定 '}JhzKNj  
  72.esistence 存在 j4qR(p(vC  
  73.occurrence 发生 J^nBdofP  
  74.completeness 完整性 6]_pIf  
  75.rights and obligations 权利和义务 t?ZI".>  
  76.valuation and allocation 计价和分摊 .TMs bZ|j  
  77.cutoff 截止 m!4ndO;0vh  
  78.accuracy 准确性 9T}pT{~V  
  79.classification 分类 KL:j?.0  
  80.inspection 检查 "Hb"F?Yb  
  81.supervision of counting 监盘 EXwo,?I  
  82.observation 观察 a 3b/e8c  
  83.confirmation 函证 $L>@Ed<  
  84.computation 计算 2*< nu><b  
  85.analytical procedures 分析程序 {3p4: *}  
  86.vouch 核对 }~j lj  
  87.trace 追查 m )zUU  
  88.audit sampling 审计抽样 i]y<|W)Q3  
  89.error 误差 :q7Wy&ow  
  90.expected error 预期误差 I^]2K0+x x  
  91.population 总体 Zq|I,l0+E  
  92.sampling risk 抽样风险 *vN-Vb^2i)  
  93.non- sampling risk 非抽样风险 |zNX=mAV  
  94.sampling unit 抽样单位  u\x}8pn  
  95.statistical sampling 统计抽样 KB,j7 ~V  
  96.tolerable error 可容忍误差 Ic:(Gi- %  
  97.the risk of under reliance 信赖不足风险 Ovt.!8  
  98.the risk of over reliance 信赖过度风险 M~#gRAUJ  
  99.the risk of incorrect rejection 误拒风险 =Z3F1Cq?  
  100. the risk of incorrect acceptance 误受风险 9ni1f{k  
  101.working trial balance 试算平衡表 gX}8#O.K$  
  102.index and cross-referencing 索引和交叉索引 N/'b$m5= S  
  103.cash receipt 现金收入 )!Z*.?  
  104.cash disbursement 现金支出 @=Uh',F  
  105.bank statement 银行对账单 %lx!. G  
  106.bank reconciliation 银行存款余额调节表 eRstD>r  
  107.balance sheet date 资产负债表日 }b"yU#`Q\  
  108.net realizable value 可变现净值 v ~?qz5:K~  
  109.storeroom 仓库 "3"V3w  
  110.sale invoice 销售发票 n QtWvT  
  111.price list 价目表 Nw/  ku  
  112.positive confirmation request 积极式询证函 qIE9$7*X  
  113.negative confirmation request 消极式询证函 C8:f_mJU  
  114.purchase requisition 请购单 Lpz>>}  
  115.receiving report 验收报告  O67W&nz  
  116.gross margin 毛利 18d4fR   
  117.manufacturing overhead 制造费用 /P3 <"?#k  
  118.material requisition 领料单 k&q;JyUi  
  119.inventory-taking 存货盘点 V)-+Fd,=  
  120.bond certificate 债券 V`d,qn)i  
  121.stock certificate 股票 \0I_<  
  122.audit report 审计报告 ~ 'H ]jN  
  123.entity 被审计单位 UiP"Ixg6  
  124.addressee of the audit report 审计报告的收件人 wY % }  
  125.unqualified opinion 无保留意见 L>NL:68yN  
  126.qualified opinion 保留意见 #s( BuVU  
  127.disclaimer of opinion 无法表示意见 wn, KY$/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   -1_)LO&H  
  A (2)absorbed overhead 已吸收制造费用 Jk11fn;\>  
  A (3)absorption costing 吸收成本计算 *NaB#;+|k`  
  A (4)account 账户,报表   &|ex`nwc0  
  A (5)accounting postulate 会计假设   Al^d$FaF  
  A (6)accounting series release 会计公告文件   o5O#vW2Il&  
  A (7)accounting valuation 会计计价   \ gGW8Q;  
  A (8)account sale 承销清单 a=1@*ID  
  A (9)accountability concept 经营责任概念   M}-Rzc  
  A (10)accountancy 会计职业   S-b/S5  
  A (11)accountant 会计师   zOIDU  
  A (12)accounting 会计   $am$ EU?s  
  A (13)agency cost 代理成本   O`\;e>!t  
  A (14)accounting bases 会计基础   tBWrL{xLe  
  A (15)accounting manual 会计手册   %y[h5*y*  
  A (16)accounting period 会计期间   hJ? O],4J  
  A (17)accounting policies 会计方针   9(7-{,c  
  A (18)accounting rate of return 会计报酬率   B eo@K|3GN  
  A (19)accounting reference date 会计参照日   J#(LlCs?@c  
  A (20)accounting reference period 会计参照期间   mh #a#<  
  A (21)accrual concept 应计概念   A#<?4&  
  A (22)accrual expenses 应计费用   4Uo&d#o)C-  
  A (23)acid test ration 速动比率(酸性测试比率)   RnE4<Cy  
  A (24)acquisition 购置   F4z{LhZ  
  A (25)acquisition accounting 收购会计   ~?Pw& K2  
  A (26)activity based accounting 作业基础成本计算   $dC?Tl|B0  
  A (27)adjusting events 调整事项   9};8?mucr  
  A (28)administrative expenses 行政管理费   qkY:3Ozw  
  A (29)advice note 发货通知   LEf^cM=>  
  A (30)amortization 摊销   GPudaF{  
  A (31)analytical review 分析性检查   k FD; i  
  A (32)annual equivalent cost 年度等量成本法   IdYt\^@>  
  A (33)annual report and accounts 年度报告和报表   "| g>'wM*  
  A (34)appraisal cost 检验成本   E GS)b  
  A (35)appropriation account 盈余分配账户   (OL4Ex']  
  A (36)articles of association 公司章程细则   T2W eE@o  
  A (37)assets 资产   j0aXyLNX  
  A (38)assets cover 资产保障   -20bPiM$A  
  A (39)asset value per share 每股资产价值    KC6.Fr{  
  A (40)associated company 联营公司   !hy-L_wL]  
  A (41)attainable standard 可达标准   MrFQ5:=  
}C?'BRX  
 A (42)attributable profit 可归属利润   QO~P7r|A  
  A (43)audit 审计   i$#;Kpb`^  
  A (44)audit report 审计报告   Uz8ff  
  A (45)auditing standards 审计准则   _8J.fT$${  
  A (46)authorized share capital 额定股本   ((;!<5-`s  
  A (47)available hours 可用小时   -f^tE,-  
  A (48)avoidable costs 可避免成本 q`7PhA  
  B (49)back-to-back loan 易币贷款   &`r-.&Y  
  B (50)backflush accounting 倒退成本计算   "|q& ea rc  
  B (51)bad debts 坏帐   o#Dk& cH  
  B (52)bad debts ratio 坏帐比率    8q!]y6  
  B (53)bank charges 银行手续费   FVbb2Y?R  
  B (54)bank overdraft 银行透支   pE0Sw}A:9  
  B (55)bank reconciliation 银行存款调节表   _6hQ %hv8  
  B (56)bank statement 银行对账单   ;[YG@-"XZ  
  B (57)bankruptcy 破产   1n8/r}q'H  
  B (58)basis of apportionment 分摊基础   MKk\ u9  
  B (59)batch 批量   P3=G1=47U  
  B (60)batch costing 分批成本计算   t%)7t9j  
  B (61)beta factor B(市场)风险因素   ltSU fI  
  B (62)bill 账单   !>o7 a}?  
  B (63)bill of exchange 汇票   |syR6(U}  
  B (64)bill of landing 提单   vn8aFA  
  B (65)bill of materials 用料预计单   :eCwY  
  B (66)bill payable 应付票据   ML 9' |  
  B (67)bill receivable 应收票据   I$G['` XX/  
  B (68)bin card 存货记录卡   V2EUW!gn 2  
  B (69)bonus 红利   K@]4g49A/j  
  B (70)book-keeping 薄记   J*A,o~U|  
  B (71)Boston classification 波士顿分类   h,N?Ab'S  
  B (72)breakeven chart 保本图   _;y9$"A  
  B (73)breakeven point 保本点   Dx?,=~W9  
  B (74)breaking-down time 复位时间   O=t_yy  
  B (75)budget 预算   Nh|uO?&C6  
  B (76)budget center 预算中心   uH^-R_tQ  
  B (77)budget cost allowance 预算成本折让   &r /Mi%  
  B (78)budget manual 预算手册   ,ZNq,$j  
  B (79)budget period 预算期间   oZgjQM$YP  
  B (80)budgetary control 预算控制   <n$'voR7]  
  B (81)budgeted capacity 预算生产能力   PFjL1=7I  
  B (82)burden 制造费用   ="H`V V_  
  B (83)business center 经营中心   C{rcs'  
  B (84)business entity 营业个体   0#hlsfc]\  
  B (85)business unit 经营单位   !f [_+CD  
 B (86)buy-out management 管理性购买产权   q?yVR3]M  
  B (87)by-product 副产品 8TKnL\aar  
  C (88)called-up share capital 催缴股本   >+1duAC  
  C (89)capacity 生产能力   U7F!Z( 9  
  C (90)capacity ratios 生产能力比率   #trK^(  
  C (91)capital 资本    mq.`X:e  
  C (92)capital assets pricing model资本资产计价模式   T!#GW/?  
  C (93)capital commitment 承诺资本   !Ai@$tl[S  
  C (94)capital employed 已运用的资本   f8dB-FlMm  
  C (95)capital expenditure 资本支出   2/^3WY1U  
  C (96)capital expenditureauthorization 资本支出核准   ~<bZ1TD   
  C (97)capital expenditure control 资本支出控制   #c!lS<z  
  C (98)capital expenditure proposal资本支出申请   M%m4i9~!?  
  C (99)capital funding planning 资本基金筹集计划   d7upz]K9g  
  C (100)capital gain 资本收益   "KpGlY?^  
  C (101)capital investment appraisal资本投资评估   /([kh~a  
  C (102)capital maintenance 资本保全   :5<UkN)R(  
  C (103)capital resource planning 资本资源计划   k y7Gwc  
  C (104)capital surplus 资本盈余   ! F$6-0%  
  C (105)capital turnover 资本周转率   Ti5-6%~&  
  C (106)card 记录卡   ?fSG'\h>  
  C (107)cash 现金   8nV+e~-w  
  C (108)cash account 现金账户   oMa6(3T?E  
  C (109)cash book 现金账薄   q0vQ a  
  C (110)cash cow 金牛产品   V 5mTP'  
  C (111)cash flow 现金流量   _Fl9>C"u  
  C (112)cash discounted 现金贴现   > kVz49j  
  C (113)cash flow budget 现金流量预算   #X 1ND  
  C (114)cash flow statement 现金流量表   DTL.Bsc-.  
  C (115)cash ledger 现金分类账   h2R::/2.  
  C (116)cash limit 现金限额   ZFL~;_r  
  C (117)CCA 现时成本会计   #*Ctwl,T  
  C (118)center 中心   ;.980+i1  
  C (119)changeover time 变更时间   Dp9+HA9t  
  C (120)chartered entity 特许经济个体   U Cjld  
  C (121)cheque 支票   H.MI5O(Q  
  C (122)cheque register 支票登记薄   O\ r0bUPE  
  C (123)coin analysis 零钱分类   5rik 7a)Z]  
  C (124)classification 分类   )SGq[B6@I  
  C (125)clock card 工时卡   eSq.GtI  
  C (126)code 代码    \4fQMG  
  C (127)commitment accounting 承诺确认会计   5.GR1kl6  
  C (128)common cost 共同成本   j\M?~=*w  
  C (129)company limited byguarantee 有限担保责任公司   z2GY:<s  
C (130)company limited shares 股份有限公司   G 3ptx! D  
  C (131)competitive position 竞争能力状况   i XjM.G  
  C (132)concept 概念   s$j,9uRr  
  C (133)conglomerate 跨行业企业    @q) d  
  C (134)consistency concept 一致性概念   [7y]n;Fy  
  C (135)consolidated accounts 合并报表   ckCE1e>s  
  C (136)consolidation accounting 合并会计   ~t~|"u"P  
  C (137)consortium 财团   =I_'.b  
  C (138)contingency plan 应急计划   % pCTN P  
  C (139)contingent liabilities 或有负债   +N U G  
  C (140)continuous operation 连续生产   @r1_U,0e  
  C (141)contra 抵消   ?:0Jav  
  C (142)contract cost 合同成本   ZN0P:==  
  C (143)contract costing 合同成本计算   !4+<<(B=E  
  C (144)contribution 贡献毛益   RViAwTvY  
  C (145)contribution centre 贡献中心   v]UwJz3<  
  C (146)contribution chart 贡献图   |[8Th4*n  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `R^gU]Z,  
  C (148)contribution to salesration 贡献毛益对销售比率   Mi_$">1-W  
  C (149)control 控制   [$ UI8tV  
  C (150)control account 控制帐户   fk-RV>yr  
  C (151)control limits 控制限度   N;%6:I./  
  C (152)controllability concept 可控制概念   [:*)XeRK  
  C (153)controllable cost 可控制成本   {' H(g[k  
  C (154)conversion cost 加工成本   W(p_.p"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   8&dF  
  C (156)corporate appraisal 公司评估   hDGF7  
  C (157)corporate planning 公司计划   )4;`^]F  
  C (158)corporate social reporting 公司社会报告   8u]2xB=K  
  C (159)corporation 股份公司   YS_; OFsd  
  C (160)cost 成本   &K,i f  
  C (161)cost account 成本帐户   u*9V&>o  
  C (162)cost accounting 成本会计   (QB2T2x  
  C (163)cost accounting manual 成本手册   f|(M.U-  
  C (164)cost accounts calendar 成本报表的日历时间   !;'=iNOYR  
  C (165)cost adjustment 成本调整   N'=gep0V@  
  C (166)cost allocation 成本分配   $ocdI5  
  C (167)cost apportionment 成本分摊   A3*!"3nU  
  C (168)cost attribution 成本归属   2 yz _  
  C (169)cost audit 成本审计   [2cD:JL  
  C (170)cost behaviour 成本性态   \fe]c  :  
  C (171)cost benefit analysis 成本效益分析   Flb&B1  
  C (172)cost center 成本中心   aw>#P   
  C (173)cost driver 成本动因
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