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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 ,uD F#xjl,  
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  1.audit   审计 ';x .ry  
  2.attestation   鉴证 q!k  F  
  3.credibility   可信赖程度 ujZki.x  
  4.audit of financial statements 财务报表审计 U RDb  
  5.agreed-upon procedures 执行商定程序 oW-Tw@D  
  6.high levels of assurance 高水平保证 z I`'n%n=  
  7.compilation 编制 sQ/7Mc  
  8.reliability 可靠性 =z]&E 78Y  
  9.relevance 相关性 GdavCwJ  
  10.professional skepticism 职业谨慎 2B_6un];W  
  11.objectivity 客观性 sB_o HUMH6  
  12. professional competence 专业胜任能力 V#1_jxP)Q  
  13.Senior/CPA-in-charge 项目经理 .9Bimhc6K  
  14.audit engagement letter 业务约定书 $V~r*#$.  
  15.recurring audit 连续审计 a}a_&rf~Z  
  16.the client 委托人 13.v5v,l  
  17.change CPA 更换注册会计 >\K<q>*  
  18.the existing CPA 现任注册会计师 =y8HOT}8  
  19.the successor CPA 后任注册会计师 lnW/T--  
  20.the preceding CPA前任注册会计师 VuwBnQ.2k  
  21.issue the audit report 出具审计报告 h)q:nlKUW  
  22.expert 专家 $Trkow%F]  
  23.the board of directors 董事会 j-ugsV`2=*  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |H5){2V>K  
  25.assess material misstatement risks评估重大错报风险 {a9Z<P  
  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 _> .TB\  
  27.a general knowledge of —— 初步了解―――的情况 mSAuS)YD  
  28.a more knowledge of—— 进一步了解的情况 StWDNAf)  
  29.the prior year‘s working papers 以前年度工作底稿 U KF/v  
  30.minutes of meeting 会议纪要 Mk= tS+  
  31.business risks 经营风险 EuqmA7s8A  
  32.appropriateness 适当性 =/J4(#Xb  
  33.accounting estimate 会计估计 K;G1cFFyG  
  34.management representations 管理层声明 P"_x/C(]@J  
  35.going concern assumption 持续经营假设 V;?_l?_  
  36.audit plan 审计计划 mwCNfwb:  
  37.significant audit areas 重点审计领域 F8Y D:   
  38.error 错误 (`4^|_gw  
  39.fraud舞弊 88h-.\%Z  
  40.modified or additional procedures 修改或追加审计程序 ?)1h.K1}M  
  41.misappropriation of assets 侵占资产 m~r^@D  
  42.transactions without substance 虚假交易 kjN9(&D  
  43.unusual pressures 异常压力 [X)+(-J  
  44.the suspected noncompliance 涉嫌存在违法行为 ! 2"zz/N{  
  45.materialiy 重要性 TclZdk]%T  
  46.exceed the materiality level 超过重要性水平 &529.>  
  47.approach the materiality level 接近重要性水平 jt tlzCDn  
  48.an acceptably low level 可接受水平 {gl-tRC3  
  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 HGB96,o f9  
  50.misstatements or omissions 错报或漏报 6-gxba  
  51.aggregate 总计 M{zzXE[@  
  52.subsequent events 期后事项 eGvHU ;@  
  53.adjust the financial statements 调整财务报表  :q;vZ6Xd  
  54.perform additional audit procedures 实施追加的审计程序 ?AyG!F  
  55.audit risk 审计风险 KwWqsuju  
  56.detection risk 检查风险 {LJwW*?  
  57.inappropriate audit opinion 不适当的审计意见 ):&A\nb  
  58.material misstatement 重大的错报  ;e()|  
  59.tolerable misstatement 可容忍错报 5bv(J  T  
  60.the acceptable level of detection risk 可接受的检查风险 17H_>a\`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 kJ>l, AD/  
  62.simall business 小规模企业 5h+g^{BE  
  63.accounting system 会计系统 6*kY7  
  64.test of control 控制测试 B c*Rn3i@  
  65.walk-through test 穿行测试 9fvy)kX;s  
  66.communication 沟通 (p68Qe%OuG  
  67.flow chart 流程图 i5|A\Wv"  
  68.reperformance of internal control 重新执行 ~y_TT5+ 3  
  69.audit evidence 审计证据 ~({aj|Y  
  70.substantive procedures 实质性程序 fV Ah</aZ  
  71.assertions 认定 '\l(.N  
  72.esistence 存在 ;Y j_@=   
  73.occurrence 发生 c _O| ?1  
  74.completeness 完整性 c%Yvj  
  75.rights and obligations 权利和义务 tn6\0_5n  
  76.valuation and allocation 计价和分摊 ?nB).fc  
  77.cutoff 截止 -&M9Yg|Se  
  78.accuracy 准确性 +=| Q'V  
  79.classification 分类 JE9|;A  
  80.inspection 检查 rgB`< [:b  
  81.supervision of counting 监盘 YQ 4;X8I`r  
  82.observation 观察 ai`fP{WlX  
  83.confirmation 函证 h;^h[q1'  
  84.computation 计算 zbx,qctYo$  
  85.analytical procedures 分析程序 W&}R7a@:<~  
  86.vouch 核对 P00d#6hPJ  
  87.trace 追查 f 7y1V(t  
  88.audit sampling 审计抽样 WHvN6  
  89.error 误差 p44d&9  
  90.expected error 预期误差 K;_p>bI5  
  91.population 总体 _z)G!_7.>\  
  92.sampling risk 抽样风险 C z4"[C`;  
  93.non- sampling risk 非抽样风险 +0.$w  
  94.sampling unit 抽样单位 5(%+8<2  
  95.statistical sampling 统计抽样 _|wgw^.LJ]  
  96.tolerable error 可容忍误差 cA`R~o"  
  97.the risk of under reliance 信赖不足风险 {w(6Tc  
  98.the risk of over reliance 信赖过度风险 \QBODJ1  
  99.the risk of incorrect rejection 误拒风险 "\vEi &C  
  100. the risk of incorrect acceptance 误受风险 `{N0+n  
  101.working trial balance 试算平衡表 gr4Hh/V  
  102.index and cross-referencing 索引和交叉索引 g>_6O[;t%  
  103.cash receipt 现金收入 PD$ay^Y  
  104.cash disbursement 现金支出 7X2g"2\Wm  
  105.bank statement 银行对账单 "|]'\4UdzQ  
  106.bank reconciliation 银行存款余额调节表 K:V_,[gO  
  107.balance sheet date 资产负债表日 4M6o+WV  
  108.net realizable value 可变现净值 C=h$8Q  
  109.storeroom 仓库 8P Dt 7 \  
  110.sale invoice 销售发票 giyKEnP  
  111.price list 价目表 8QE0J$d5  
  112.positive confirmation request 积极式询证函 9|D!&=8   
  113.negative confirmation request 消极式询证函 p;"pTGoW i  
  114.purchase requisition 请购单 gZM\RJZ_  
  115.receiving report 验收报告 pTST\0?  
  116.gross margin 毛利 82YTd(yB  
  117.manufacturing overhead 制造费用  ?2 u_E "  
  118.material requisition 领料单 C^aP)& qt  
  119.inventory-taking 存货盘点 YnNB#x8|  
  120.bond certificate 债券 gv r "F  
  121.stock certificate 股票 G=jdb@V/?  
  122.audit report 审计报告 62PtR`b >  
  123.entity 被审计单位 \d&j`UVY  
  124.addressee of the audit report 审计报告的收件人 7F>5<Gv:-  
  125.unqualified opinion 无保留意见 c`#E#  
  126.qualified opinion 保留意见 iJZqAfG{m?  
  127.disclaimer of opinion 无法表示意见 ..Zuy|?w  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   YS{])+s  
  A (2)absorbed overhead 已吸收制造费用 S s@\'K3e  
  A (3)absorption costing 吸收成本计算 IwZn%>1N  
  A (4)account 账户,报表   "e6 9aAA,  
  A (5)accounting postulate 会计假设   ipQJn_:2  
  A (6)accounting series release 会计公告文件   XK`>#*"V  
  A (7)accounting valuation 会计计价   1  C{n!l  
  A (8)account sale 承销清单 R^1sbmwk  
  A (9)accountability concept 经营责任概念    fv5'Bl  
  A (10)accountancy 会计职业   ;'`T  
  A (11)accountant 会计师   *%:p01&+  
  A (12)accounting 会计   ^e"BY(  
  A (13)agency cost 代理成本   SJ6lI66OX  
  A (14)accounting bases 会计基础   );kO2 7dg  
  A (15)accounting manual 会计手册   HN7(-ml=B  
  A (16)accounting period 会计期间   E&Pv:h,pV&  
  A (17)accounting policies 会计方针   A@Z&ZBDg  
  A (18)accounting rate of return 会计报酬率   ua/A &XQx  
  A (19)accounting reference date 会计参照日   f+}? $'  
  A (20)accounting reference period 会计参照期间   +6B(LPxgP  
  A (21)accrual concept 应计概念   |+~CdA  
  A (22)accrual expenses 应计费用   1tDd4r?Y  
  A (23)acid test ration 速动比率(酸性测试比率)   }W#Gf.$6C  
  A (24)acquisition 购置   UAFl+d!  
  A (25)acquisition accounting 收购会计   YjdCCju  
  A (26)activity based accounting 作业基础成本计算   fZ`b~ZBwIj  
  A (27)adjusting events 调整事项   we4e>)  
  A (28)administrative expenses 行政管理费   <*V%!pwIG  
  A (29)advice note 发货通知   >~){KV1~  
  A (30)amortization 摊销   -;a}'1HOE  
  A (31)analytical review 分析性检查   =<YG0K  
  A (32)annual equivalent cost 年度等量成本法   3Nd&*QSV  
  A (33)annual report and accounts 年度报告和报表   g;i>nzf  
  A (34)appraisal cost 检验成本   M9.jJf  
  A (35)appropriation account 盈余分配账户   *TfXMN ?w  
  A (36)articles of association 公司章程细则   T\:Vu{|  
  A (37)assets 资产   |_&vW\  
  A (38)assets cover 资产保障   3!_y@sWx  
  A (39)asset value per share 每股资产价值   7"yA~e,l  
  A (40)associated company 联营公司   =5 l7{i*`  
  A (41)attainable standard 可达标准   O]DZb+O"  
ZN~:^,PO/  
 A (42)attributable profit 可归属利润   %{!*)V\  
  A (43)audit 审计   x~j>Lvw L  
  A (44)audit report 审计报告   ^ b{0|:  
  A (45)auditing standards 审计准则   e[$=5U~c  
  A (46)authorized share capital 额定股本   iOkRBi  
  A (47)available hours 可用小时   6{B$_Usg  
  A (48)avoidable costs 可避免成本 m=jxTZK  
  B (49)back-to-back loan 易币贷款   dZFf /BXU  
  B (50)backflush accounting 倒退成本计算   N\ChA]Ck  
  B (51)bad debts 坏帐   dT4?8:  
  B (52)bad debts ratio 坏帐比率   =Bcwd7+  
  B (53)bank charges 银行手续费   Y #E/"x%+  
  B (54)bank overdraft 银行透支   2 DJs '"8  
  B (55)bank reconciliation 银行存款调节表   }xcA`w3u2?  
  B (56)bank statement 银行对账单   F.i*'x0u  
  B (57)bankruptcy 破产   ^ #B`GV  
  B (58)basis of apportionment 分摊基础   3.Z}2F]  
  B (59)batch 批量   ~ OD}`  
  B (60)batch costing 分批成本计算   8ia P(*J  
  B (61)beta factor B(市场)风险因素   X,y0 J  
  B (62)bill 账单   hm*1w6 =  
  B (63)bill of exchange 汇票   R*VRxQ,h6+  
  B (64)bill of landing 提单   m^Qc9s#D  
  B (65)bill of materials 用料预计单   w[}5qAI5*f  
  B (66)bill payable 应付票据   15U]/?jv8  
  B (67)bill receivable 应收票据   Jz(wXp  
  B (68)bin card 存货记录卡   .;&c<c|  
  B (69)bonus 红利   Vr@I9W;D#  
  B (70)book-keeping 薄记   pKJ0+mN #"  
  B (71)Boston classification 波士顿分类   ad+@2-Y  
  B (72)breakeven chart 保本图   LfOXgn\  
  B (73)breakeven point 保本点   @xIKYJyU  
  B (74)breaking-down time 复位时间   LI1OocY.]  
  B (75)budget 预算   2XI%z4\)!  
  B (76)budget center 预算中心    =z`#n}v  
  B (77)budget cost allowance 预算成本折让   d|#sgGM<8  
  B (78)budget manual 预算手册   ` 1k0wT(  
  B (79)budget period 预算期间   K,(37Id'  
  B (80)budgetary control 预算控制   wXI6KN-  
  B (81)budgeted capacity 预算生产能力   BQ! v\1'C  
  B (82)burden 制造费用   7%DA0.g  
  B (83)business center 经营中心   3}*)EC  
  B (84)business entity 营业个体   NrA?^F  
  B (85)business unit 经营单位   t)o!OEnE  
 B (86)buy-out management 管理性购买产权   kEiWE|  
  B (87)by-product 副产品 _]zm02|  
  C (88)called-up share capital 催缴股本   6/e+=W2  
  C (89)capacity 生产能力   P(AcDG6K  
  C (90)capacity ratios 生产能力比率   whFaL}2C  
  C (91)capital 资本   0} v_u sP  
  C (92)capital assets pricing model资本资产计价模式   _voU^-  
  C (93)capital commitment 承诺资本   <4UF/G)  
  C (94)capital employed 已运用的资本   "g}mxPe  
  C (95)capital expenditure 资本支出   T6_LiB @  
  C (96)capital expenditureauthorization 资本支出核准   L-SWs8  
  C (97)capital expenditure control 资本支出控制   6j uNn}  
  C (98)capital expenditure proposal资本支出申请   t$+[(}@ +  
  C (99)capital funding planning 资本基金筹集计划   4'EC(NR7N  
  C (100)capital gain 资本收益   %z1y3I|`[t  
  C (101)capital investment appraisal资本投资评估   0P)"_x_  
  C (102)capital maintenance 资本保全   yvN;|R  
  C (103)capital resource planning 资本资源计划   e+416 ~X v  
  C (104)capital surplus 资本盈余   $7\Al$W\  
  C (105)capital turnover 资本周转率   NABVU0}   
  C (106)card 记录卡   ~d5f]6#`  
  C (107)cash 现金   luLt~A3H$  
  C (108)cash account 现金账户   3jx5Lou)&  
  C (109)cash book 现金账薄   Y 243mq-  
  C (110)cash cow 金牛产品   Qmbl_#  
  C (111)cash flow 现金流量   :x*#RnRr.  
  C (112)cash discounted 现金贴现   eD<Kk 4){  
  C (113)cash flow budget 现金流量预算   _}G1/`09#  
  C (114)cash flow statement 现金流量表   nG B jxhl  
  C (115)cash ledger 现金分类账   iH&BhbRu_  
  C (116)cash limit 现金限额   v>ygr8+C,  
  C (117)CCA 现时成本会计   iLhxcM2K  
  C (118)center 中心   gFBMARxi  
  C (119)changeover time 变更时间   m~$S]Wf  
  C (120)chartered entity 特许经济个体   +,wCV2>\3  
  C (121)cheque 支票   Wbra*LNU  
  C (122)cheque register 支票登记薄   @x u/&pbI  
  C (123)coin analysis 零钱分类   6KpG,%2L#  
  C (124)classification 分类   dJ/(u&N  
  C (125)clock card 工时卡   |-vc/t2k>T  
  C (126)code 代码   H<YhO&D*u  
  C (127)commitment accounting 承诺确认会计   ~:Pu Kx  
  C (128)common cost 共同成本   (A<'{J#5,  
  C (129)company limited byguarantee 有限担保责任公司   FEoH $.4  
C (130)company limited shares 股份有限公司   T~Z7kc'  
  C (131)competitive position 竞争能力状况   Aw~N"i  
  C (132)concept 概念   ^TWMYF-  
  C (133)conglomerate 跨行业企业   *U{E[<k{  
  C (134)consistency concept 一致性概念   3d_PY,=1  
  C (135)consolidated accounts 合并报表   HW,2x}[  
  C (136)consolidation accounting 合并会计   L~Hgf/%5  
  C (137)consortium 财团   6<%W 8m\  
  C (138)contingency plan 应急计划   ?A]@$  
  C (139)contingent liabilities 或有负债   }iu(-{Z  
  C (140)continuous operation 连续生产   !}[cY76_  
  C (141)contra 抵消   B%~D`[~?  
  C (142)contract cost 合同成本   yEvuTgDv  
  C (143)contract costing 合同成本计算   qYi<GI*|@  
  C (144)contribution 贡献毛益   ,sn/FT^; q  
  C (145)contribution centre 贡献中心   N3C 8%  
  C (146)contribution chart 贡献图   Po+tk5}''5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |izf|*e  
  C (148)contribution to salesration 贡献毛益对销售比率   ga#Yd}G^~3  
  C (149)control 控制   utJz e  
  C (150)control account 控制帐户   fD>0  
  C (151)control limits 控制限度   [p 6#fG *  
  C (152)controllability concept 可控制概念   3aK/5)4|B  
  C (153)controllable cost 可控制成本   ohy?l  
  C (154)conversion cost 加工成本   Wd 0$t    
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   HJV8P2f8`  
  C (156)corporate appraisal 公司评估   #c2InwZV  
  C (157)corporate planning 公司计划   c[a1 Md&  
  C (158)corporate social reporting 公司社会报告   C/sDyv$  
  C (159)corporation 股份公司   vW\|% @hW,  
  C (160)cost 成本   1zz.`.R2U  
  C (161)cost account 成本帐户   m{ya%F  
  C (162)cost accounting 成本会计   9YtdE*,k  
  C (163)cost accounting manual 成本手册   KPT@I3P  
  C (164)cost accounts calendar 成本报表的日历时间   I,0]> kx  
  C (165)cost adjustment 成本调整   Aj2 2t   
  C (166)cost allocation 成本分配   lvyD#|P  
  C (167)cost apportionment 成本分摊   ; ~Em,M"o  
  C (168)cost attribution 成本归属   |B0.*te6  
  C (169)cost audit 成本审计   $S|2'jc  
  C (170)cost behaviour 成本性态   VB+sl2V<h  
  C (171)cost benefit analysis 成本效益分析   [H3~b=  
  C (172)cost center 成本中心   Ya_4[vR<  
  C (173)cost driver 成本动因
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