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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 /AK*aRU^  
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  1.audit   审计 [{6&.v  
  2.attestation   鉴证 + W V@o'  
  3.credibility   可信赖程度 ^% ~Et>C  
  4.audit of financial statements 财务报表审计 wo,""=l  
  5.agreed-upon procedures 执行商定程序 ;n yB  
  6.high levels of assurance 高水平保证 8r7/IGFg  
  7.compilation 编制 f9h:"Dnzin  
  8.reliability 可靠性 yrxx+z|wR  
  9.relevance 相关性 eLHa9R{)B  
  10.professional skepticism 职业谨慎  @oe3i  
  11.objectivity 客观性 H;7O\  
  12. professional competence 专业胜任能力 nr 'YWW  
  13.Senior/CPA-in-charge 项目经理 iqU.a/~y  
  14.audit engagement letter 业务约定书 9`nP(~  
  15.recurring audit 连续审计 Y-}hNZn"{  
  16.the client 委托人 TE*>a5C|  
  17.change CPA 更换注册会计 a}^!TC>%1i  
  18.the existing CPA 现任注册会计师 sg!=Q+  
  19.the successor CPA 后任注册会计师 kMwIuy  
  20.the preceding CPA前任注册会计师 M]8eW  
  21.issue the audit report 出具审计报告 Q%gY.n{=  
  22.expert 专家 @F""wKnV  
  23.the board of directors 董事会 Y\\3g_YBF  
  24.knowledge of the entity‘ s business 了解被审计单位情况 44/ 0}v]  
  25.assess material misstatement risks评估重大错报风险 4fU5RB7%  
  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 [T$$od[.  
  27.a general knowledge of —— 初步了解―――的情况 S2{ ?W  
  28.a more knowledge of—— 进一步了解的情况 &?`d8\z  
  29.the prior year‘s working papers 以前年度工作底稿 -r6(=A  
  30.minutes of meeting 会议纪要 2vk8+LA(6  
  31.business risks 经营风险 e!:?_z."  
  32.appropriateness 适当性 1*c0\:BQ;z  
  33.accounting estimate 会计估计 IdQw Lt  
  34.management representations 管理层声明 BIb{<tG^N  
  35.going concern assumption 持续经营假设 +e{djp@m  
  36.audit plan 审计计划 `9G$p|6  
  37.significant audit areas 重点审计领域 0qaG#&!  
  38.error 错误 O*+w_fox  
  39.fraud舞弊 I'6 ed` |  
  40.modified or additional procedures 修改或追加审计程序 K|Ij71  
  41.misappropriation of assets 侵占资产 |Ls&~'ik  
  42.transactions without substance 虚假交易 -Z\ UYt  
  43.unusual pressures 异常压力 \fQgiX  
  44.the suspected noncompliance 涉嫌存在违法行为 c'wU O3S  
  45.materialiy 重要性 }E)8soQR  
  46.exceed the materiality level 超过重要性水平 OFPd6,(E  
  47.approach the materiality level 接近重要性水平 %]P@G^Bv  
  48.an acceptably low level 可接受水平 .DV#-tUh  
  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 i,U- H\p&  
  50.misstatements or omissions 错报或漏报 o^.s!C% j  
  51.aggregate 总计 'Rar>oU  
  52.subsequent events 期后事项 FdK R{dX}  
  53.adjust the financial statements 调整财务报表 ggYIq*4  
  54.perform additional audit procedures 实施追加的审计程序 #L1yL<'  
  55.audit risk 审计风险 bj * v'  
  56.detection risk 检查风险 .Q6{$Y%l   
  57.inappropriate audit opinion 不适当的审计意见 8xGkh?%  
  58.material misstatement 重大的错报 |[n|=ORI'  
  59.tolerable misstatement 可容忍错报 Tl0+Bq  
  60.the acceptable level of detection risk 可接受的检查风险 tg m{gR  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7UEy L }N  
  62.simall business 小规模企业 brhJ&|QDE  
  63.accounting system 会计系统 [wpt[zG  
  64.test of control 控制测试 COl%P  
  65.walk-through test 穿行测试 Zqe[2()  
  66.communication 沟通 h.+,*9T\  
  67.flow chart 流程图 Wf&G9Be?8  
  68.reperformance of internal control 重新执行 0"D?.E"$r  
  69.audit evidence 审计证据 "~,(Xa3x  
  70.substantive procedures 实质性程序 \2LA%ZU  
  71.assertions 认定 B#/~U`t*  
  72.esistence 存在 y^Xxa'y  
  73.occurrence 发生 a1Y_0  
  74.completeness 完整性 {<V|Gr  
  75.rights and obligations 权利和义务 ,:Y=,[n  
  76.valuation and allocation 计价和分摊 8aM% 9OU  
  77.cutoff 截止 zj$Z%|@$  
  78.accuracy 准确性 7E84@V[\  
  79.classification 分类 eVbh$cIrZ  
  80.inspection 检查 (UiH3Q9C]%  
  81.supervision of counting 监盘 t+Tg@~K2[>  
  82.observation 观察 E(K$|k_>  
  83.confirmation 函证 }X.8.S'  
  84.computation 计算 q~A|R   
  85.analytical procedures 分析程序 tGy%n[ \  
  86.vouch 核对 #| e5  
  87.trace 追查 t6U+a\-<  
  88.audit sampling 审计抽样 CI ]U)@\U  
  89.error 误差 ]8j5Ou6#y  
  90.expected error 预期误差 l9Cy30O6  
  91.population 总体 ki/Lf4  
  92.sampling risk 抽样风险 &G5I0:a   
  93.non- sampling risk 非抽样风险 j?` D\LZhf  
  94.sampling unit 抽样单位 dIh(~KqB  
  95.statistical sampling 统计抽样 s_e#y{ {C2  
  96.tolerable error 可容忍误差 u*YuU%H=  
  97.the risk of under reliance 信赖不足风险 t"@|;uPAu  
  98.the risk of over reliance 信赖过度风险 LAjw!QB  
  99.the risk of incorrect rejection 误拒风险 S>zKD  
  100. the risk of incorrect acceptance 误受风险 T)?@E/VaS  
  101.working trial balance 试算平衡表 KHC(MdZ  
  102.index and cross-referencing 索引和交叉索引 U";Rp& \3;  
  103.cash receipt 现金收入  K`mxb}  
  104.cash disbursement 现金支出 3 n"&$q6  
  105.bank statement 银行对账单 hCx#Heh  
  106.bank reconciliation 银行存款余额调节表 i3\oy`GJ  
  107.balance sheet date 资产负债表日 !c;p4B)  
  108.net realizable value 可变现净值 K^p"Z$$  
  109.storeroom 仓库 xuC6EK+  
  110.sale invoice 销售发票 l~ >rpG  
  111.price list 价目表 +GEKg~/4e  
  112.positive confirmation request 积极式询证函 63\>MQcLy  
  113.negative confirmation request 消极式询证函 GTX&:5H\t  
  114.purchase requisition 请购单 +/^q"/f F  
  115.receiving report 验收报告 TOP'Bmb  
  116.gross margin 毛利 >L3p qK   
  117.manufacturing overhead 制造费用 ZX RN?b  
  118.material requisition 领料单 e&I.kC"j6  
  119.inventory-taking 存货盘点 { l~T~3/i  
  120.bond certificate 债券 '3 ,JL!  
  121.stock certificate 股票 RB 0j!H:  
  122.audit report 审计报告 T%b^|="@  
  123.entity 被审计单位 @o. i2iG  
  124.addressee of the audit report 审计报告的收件人 Z-=7QK.\{  
  125.unqualified opinion 无保留意见 yOm6HA``hT  
  126.qualified opinion 保留意见 nFOG=>c}  
  127.disclaimer of opinion 无法表示意见 mTu9'/$(  
  128.adverse opinion 否定意见
m=b+V#4i(  
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A (1)ABC 作业基础成本计算   VY26 Cf"  
  A (2)absorbed overhead 已吸收制造费用 #nL0Hx7 ]E  
  A (3)absorption costing 吸收成本计算 {twf7.eY  
  A (4)account 账户,报表   Y{B_OoTun  
  A (5)accounting postulate 会计假设   W5yu`Br  
  A (6)accounting series release 会计公告文件   HCZ%DBU96  
  A (7)accounting valuation 会计计价   ;:YjgZ:+Q]  
  A (8)account sale 承销清单 =|^W]2W$  
  A (9)accountability concept 经营责任概念    Z~:lfCK`  
  A (10)accountancy 会计职业   )%W2XvG  
  A (11)accountant 会计师   /60=N `i  
  A (12)accounting 会计   { ^k,iTx   
  A (13)agency cost 代理成本   W..>Ny;'3  
  A (14)accounting bases 会计基础   t$Ji{t-  
  A (15)accounting manual 会计手册   um4zLsd#v  
  A (16)accounting period 会计期间   k3eN;3#&  
  A (17)accounting policies 会计方针   2]KPW*V  
  A (18)accounting rate of return 会计报酬率   3W00,f^9  
  A (19)accounting reference date 会计参照日   JVYYwA^ .  
  A (20)accounting reference period 会计参照期间   Rla*hc~  
  A (21)accrual concept 应计概念   IWd*"\L  
  A (22)accrual expenses 应计费用   ,l"2MXD  
  A (23)acid test ration 速动比率(酸性测试比率)   BNUf0;  
  A (24)acquisition 购置   %}MM+1eu  
  A (25)acquisition accounting 收购会计   N>iCb:_ T;  
  A (26)activity based accounting 作业基础成本计算   yr DYw T  
  A (27)adjusting events 调整事项   J@-9{<  
  A (28)administrative expenses 行政管理费   TuR?r`P%  
  A (29)advice note 发货通知   ^W*)3;5  
  A (30)amortization 摊销   3hjwwLKG$  
  A (31)analytical review 分析性检查   4IpFT;`q  
  A (32)annual equivalent cost 年度等量成本法   {x$#5 PW  
  A (33)annual report and accounts 年度报告和报表   f4^_FK&  
  A (34)appraisal cost 检验成本   1a4$. {  
  A (35)appropriation account 盈余分配账户   :O=Vr]Y8K  
  A (36)articles of association 公司章程细则   l0o_C#"<S  
  A (37)assets 资产   WWs>@lCK  
  A (38)assets cover 资产保障   Wx`IEPsVbk  
  A (39)asset value per share 每股资产价值   +#9 (T  
  A (40)associated company 联营公司   G7xjW6^T  
  A (41)attainable standard 可达标准   &?pAt30K:  
;f*xOdi*k  
 A (42)attributable profit 可归属利润   NsK>UJ'  
  A (43)audit 审计   dg<fUQ  
  A (44)audit report 审计报告   _JB3+0@  
  A (45)auditing standards 审计准则   %8}w!2D S  
  A (46)authorized share capital 额定股本   =,9'O/br  
  A (47)available hours 可用小时   3mpjSL  
  A (48)avoidable costs 可避免成本 $l0w{m!P  
  B (49)back-to-back loan 易币贷款   fQ) ;+  
  B (50)backflush accounting 倒退成本计算    yFv3>\  
  B (51)bad debts 坏帐   )f|6=x4  
  B (52)bad debts ratio 坏帐比率   &Kwt vUN{  
  B (53)bank charges 银行手续费   ,bg#pG!x Q  
  B (54)bank overdraft 银行透支   ,]' !2?  
  B (55)bank reconciliation 银行存款调节表   ~<-h# B  
  B (56)bank statement 银行对账单   YkbLf#2AE|  
  B (57)bankruptcy 破产   m#P&Yd4T  
  B (58)basis of apportionment 分摊基础   :a`m9s 4  
  B (59)batch 批量   J]e&z5c  
  B (60)batch costing 分批成本计算   @[lr F7`o  
  B (61)beta factor B(市场)风险因素   ObnB6ShKi  
  B (62)bill 账单   |'#NDFI>}  
  B (63)bill of exchange 汇票   p `Z7VG  
  B (64)bill of landing 提单   OW^7aw(N6  
  B (65)bill of materials 用料预计单   Er`PYE J  
  B (66)bill payable 应付票据   ppS`zqq $  
  B (67)bill receivable 应收票据   <taW6= ;c  
  B (68)bin card 存货记录卡   y+<HS]vyV  
  B (69)bonus 红利   4T-A Wk  
  B (70)book-keeping 薄记   Nq3P?I(<  
  B (71)Boston classification 波士顿分类   \v_(  *  
  B (72)breakeven chart 保本图   6IH^rSUSK  
  B (73)breakeven point 保本点   kdq55zTc<6  
  B (74)breaking-down time 复位时间   pj`-T"Q  
  B (75)budget 预算   +g&W423k_  
  B (76)budget center 预算中心   [)?3Dp|MH  
  B (77)budget cost allowance 预算成本折让   "a7d`l:  
  B (78)budget manual 预算手册   4B 6Aw?  
  B (79)budget period 预算期间   e)8iPu ..  
  B (80)budgetary control 预算控制   ;DpK* A  
  B (81)budgeted capacity 预算生产能力   ml2HA4X&$Y  
  B (82)burden 制造费用   8 B5%IgA  
  B (83)business center 经营中心   -fv.ByyA  
  B (84)business entity 营业个体   z~al h?H  
  B (85)business unit 经营单位   d29HEu  
 B (86)buy-out management 管理性购买产权   ,# 6\:i  
  B (87)by-product 副产品 i)ctrdP-  
  C (88)called-up share capital 催缴股本   Uw!v=n3#!  
  C (89)capacity 生产能力   V8/o@I{U[  
  C (90)capacity ratios 生产能力比率   !ywc).]e  
  C (91)capital 资本   6=k^gH[g  
  C (92)capital assets pricing model资本资产计价模式   k-/$8C  
  C (93)capital commitment 承诺资本   PE>_;k-@k  
  C (94)capital employed 已运用的资本   IYFA>* Es  
  C (95)capital expenditure 资本支出    AHb   
  C (96)capital expenditureauthorization 资本支出核准   ]n_A~Y r  
  C (97)capital expenditure control 资本支出控制   S/|8' x{<  
  C (98)capital expenditure proposal资本支出申请   Fu$otMw%l  
  C (99)capital funding planning 资本基金筹集计划   p%_TbH3j`  
  C (100)capital gain 资本收益   X"]ZV]7(]s  
  C (101)capital investment appraisal资本投资评估   -p }]r  
  C (102)capital maintenance 资本保全   o/xE O=AW  
  C (103)capital resource planning 资本资源计划   ~[{| s' )  
  C (104)capital surplus 资本盈余   e0P1FD<@  
  C (105)capital turnover 资本周转率   OR O~(%-(e  
  C (106)card 记录卡   N Jf''e3  
  C (107)cash 现金   FVHL;J]nf1  
  C (108)cash account 现金账户   }z[se)s  
  C (109)cash book 现金账薄   NZ#z{JI =+  
  C (110)cash cow 金牛产品   :c>,=FUT  
  C (111)cash flow 现金流量   vzU%5,  
  C (112)cash discounted 现金贴现   *,(`%b[  
  C (113)cash flow budget 现金流量预算   W*0KAC`m  
  C (114)cash flow statement 现金流量表   >_o_&;=`v  
  C (115)cash ledger 现金分类账   f"Z2&Y@  
  C (116)cash limit 现金限额   '"&?u8 u)  
  C (117)CCA 现时成本会计   8`D_"3j3g\  
  C (118)center 中心   Z7Kc`9.0|  
  C (119)changeover time 变更时间   )`)cB)s  
  C (120)chartered entity 特许经济个体   q^s$4q   
  C (121)cheque 支票   _> *"6  
  C (122)cheque register 支票登记薄   $_ y"P  
  C (123)coin analysis 零钱分类   \,WPFV  
  C (124)classification 分类   Je/R'QP^8  
  C (125)clock card 工时卡   A[o Ri}=  
  C (126)code 代码   IpWl;i`__  
  C (127)commitment accounting 承诺确认会计   b#b#r  
  C (128)common cost 共同成本   j<c_*^/'9  
  C (129)company limited byguarantee 有限担保责任公司   QxK%ZaFZA  
C (130)company limited shares 股份有限公司   B`v V[w?  
  C (131)competitive position 竞争能力状况   r`=d4dK-  
  C (132)concept 概念   "}n]0 >J  
  C (133)conglomerate 跨行业企业   m4EkL  
  C (134)consistency concept 一致性概念   NH{0KZ R  
  C (135)consolidated accounts 合并报表   7-^d4P+|g  
  C (136)consolidation accounting 合并会计   >7n(* M  
  C (137)consortium 财团   uwbj`lpf  
  C (138)contingency plan 应急计划   ` p)#!  
  C (139)contingent liabilities 或有负债   @'S-nn,sO  
  C (140)continuous operation 连续生产   $V[ob   
  C (141)contra 抵消   A9"ho}<  
  C (142)contract cost 合同成本   "Kqe4$  
  C (143)contract costing 合同成本计算   {AZW."?  
  C (144)contribution 贡献毛益   wm}i+ApK  
  C (145)contribution centre 贡献中心   'b-}KDP  
  C (146)contribution chart 贡献图   `18G 5R  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   P^ a$?  
  C (148)contribution to salesration 贡献毛益对销售比率   H)5]K9D  
  C (149)control 控制    qwN-VCj  
  C (150)control account 控制帐户   xHf l>C'  
  C (151)control limits 控制限度   *_ "j"{  
  C (152)controllability concept 可控制概念   !Ed';yfz\(  
  C (153)controllable cost 可控制成本   LB>!%Vx  
  C (154)conversion cost 加工成本   s>kzt1,x  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   q|S }5  
  C (156)corporate appraisal 公司评估   NJ|8##Z>  
  C (157)corporate planning 公司计划   km *$;Nli  
  C (158)corporate social reporting 公司社会报告   8 }-"&-X  
  C (159)corporation 股份公司   K\uR=L7  
  C (160)cost 成本    wqw$6"~  
  C (161)cost account 成本帐户   -Z  @cj  
  C (162)cost accounting 成本会计   oM< 9]jK}  
  C (163)cost accounting manual 成本手册   X@ TQD  
  C (164)cost accounts calendar 成本报表的日历时间   >]Y`-*vw&  
  C (165)cost adjustment 成本调整   I(C_}I>Wb  
  C (166)cost allocation 成本分配   *dGW=aM#C  
  C (167)cost apportionment 成本分摊   <jxTI%'f59  
  C (168)cost attribution 成本归属   g4Tc (k#  
  C (169)cost audit 成本审计   :=-h'<D  
  C (170)cost behaviour 成本性态   zE<}_nA  
  C (171)cost benefit analysis 成本效益分析   :Vv=p*~  
  C (172)cost center 成本中心   CYz]tv}g:  
  C (173)cost driver 成本动因
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