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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 THVF(M4v  
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  1.audit   审计 x %hV5KW  
  2.attestation   鉴证 ;ewqGDe'3  
  3.credibility   可信赖程度 fLtN-w6t  
  4.audit of financial statements 财务报表审计 vhEqHjR:  
  5.agreed-upon procedures 执行商定程序 R2e":`0I  
  6.high levels of assurance 高水平保证 y DE0qUO  
  7.compilation 编制 D(' w<9.  
  8.reliability 可靠性 >8* 0"Q  
  9.relevance 相关性 ep$C nBwE  
  10.professional skepticism 职业谨慎 LA837P  
  11.objectivity 客观性 dbE]&w`?d  
  12. professional competence 专业胜任能力 ;v*J:Mn/=  
  13.Senior/CPA-in-charge 项目经理 $+P6R`K  
  14.audit engagement letter 业务约定书 b-`=^ny)K  
  15.recurring audit 连续审计 }Ai_peO0a  
  16.the client 委托人 InAx;2'A:  
  17.change CPA 更换注册会计 _ s1pif  
  18.the existing CPA 现任注册会计师 Un~8N  
  19.the successor CPA 后任注册会计师 mBrH`!  
  20.the preceding CPA前任注册会计师 tbH` VD"u  
  21.issue the audit report 出具审计报告 yMd<<:Ap  
  22.expert 专家 or8`.h EHI  
  23.the board of directors 董事会 1@i|[ dq  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6H#4iMeh  
  25.assess material misstatement risks评估重大错报风险 Bp7`W:?# "  
  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 +n)_\@aQ  
  27.a general knowledge of —— 初步了解―――的情况 ?f8)_t}^\  
  28.a more knowledge of—— 进一步了解的情况 w |k?2 ?&  
  29.the prior year‘s working papers 以前年度工作底稿 $$5E+UDOs  
  30.minutes of meeting 会议纪要 '1 }ybSG  
  31.business risks 经营风险 X %Lhu6F  
  32.appropriateness 适当性 _ddOsg|U  
  33.accounting estimate 会计估计 <27:O,I  
  34.management representations 管理层声明 kA"|PtrW  
  35.going concern assumption 持续经营假设 _<8~CWo:  
  36.audit plan 审计计划 gfW_S&&q  
  37.significant audit areas 重点审计领域 Nueb xd  
  38.error 错误 B&M-em=  
  39.fraud舞弊 r=J+  
  40.modified or additional procedures 修改或追加审计程序 ROWI.|  
  41.misappropriation of assets 侵占资产 4ZX6=-u^  
  42.transactions without substance 虚假交易 dPm_jX  
  43.unusual pressures 异常压力 t/kMV6  
  44.the suspected noncompliance 涉嫌存在违法行为 % 3:[0o={d  
  45.materialiy 重要性 m-v0=+~&  
  46.exceed the materiality level 超过重要性水平 Gkr]8J  
  47.approach the materiality level 接近重要性水平 . XVW2ISv  
  48.an acceptably low level 可接受水平 vT&) 5nN  
  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 "8-;Dq'+  
  50.misstatements or omissions 错报或漏报 '|7'dlW  
  51.aggregate 总计 V#P`FX  
  52.subsequent events 期后事项 <b,oF]+;z  
  53.adjust the financial statements 调整财务报表 QF74'  
  54.perform additional audit procedures 实施追加的审计程序 O u-/dE%  
  55.audit risk 审计风险 }<9IH%sgF  
  56.detection risk 检查风险 v] ?zG&Jh  
  57.inappropriate audit opinion 不适当的审计意见 6 6%_p]U  
  58.material misstatement 重大的错报 [gybdI5wur  
  59.tolerable misstatement 可容忍错报 qj #C8Tc7  
  60.the acceptable level of detection risk 可接受的检查风险 b)(rlX  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &*nq.l76X`  
  62.simall business 小规模企业 Dga;GYx  
  63.accounting system 会计系统 fN!lXPgM  
  64.test of control 控制测试 JnY.]:  
  65.walk-through test 穿行测试 6]^~yby P  
  66.communication 沟通 {@7xOOAw  
  67.flow chart 流程图 \+T U{vr  
  68.reperformance of internal control 重新执行 S%p.|!  
  69.audit evidence 审计证据 DfsPg':z  
  70.substantive procedures 实质性程序 GpZ}xY'|w,  
  71.assertions 认定 E|K|AdL  
  72.esistence 存在 Pl\r|gS;  
  73.occurrence 发生 J P1XH k  
  74.completeness 完整性 xo.k:F  
  75.rights and obligations 权利和义务 !XqU'xxC  
  76.valuation and allocation 计价和分摊 Zn{Y+ce7d  
  77.cutoff 截止 ]=Dzr<*v  
  78.accuracy 准确性 sd,KB+)  
  79.classification 分类 EZee kxs  
  80.inspection 检查 UID0|+%Y  
  81.supervision of counting 监盘 NE)Yd7m-  
  82.observation 观察 5kx-s6 `!  
  83.confirmation 函证 !zZ3F|+HB  
  84.computation 计算 )#Le"&D  
  85.analytical procedures 分析程序 8fSY@  
  86.vouch 核对 [q!/YL3 %  
  87.trace 追查 g@2f& m  
  88.audit sampling 审计抽样 *Tum(wWZ  
  89.error 误差  AeR*79x  
  90.expected error 预期误差 8svN*`[  
  91.population 总体 s J{J@/5  
  92.sampling risk 抽样风险 Fxx -2(U  
  93.non- sampling risk 非抽样风险 Z4s+8cTHn  
  94.sampling unit 抽样单位 ?_t_rF(?6  
  95.statistical sampling 统计抽样 V]5MIiNl  
  96.tolerable error 可容忍误差 $}8@?>-w  
  97.the risk of under reliance 信赖不足风险 EpU}~vC9C  
  98.the risk of over reliance 信赖过度风险 H{et2J<H  
  99.the risk of incorrect rejection 误拒风险 ?P%-p  
  100. the risk of incorrect acceptance 误受风险 vs%d}]v  
  101.working trial balance 试算平衡表 Qv}TUX4  
  102.index and cross-referencing 索引和交叉索引 )&s9QBo{b  
  103.cash receipt 现金收入 PSHzB! H=n  
  104.cash disbursement 现金支出 {%+UQ!]d8  
  105.bank statement 银行对账单 Y.b?.)u&  
  106.bank reconciliation 银行存款余额调节表 ^e{]WH?  
  107.balance sheet date 资产负债表日 t\XA JU  
  108.net realizable value 可变现净值 v];P| Fi  
  109.storeroom 仓库 P}=U #AV4  
  110.sale invoice 销售发票 hlBMRx49  
  111.price list 价目表 ,v#O{ma  
  112.positive confirmation request 积极式询证函 0t(2^*I?>  
  113.negative confirmation request 消极式询证函 -x VZm8y  
  114.purchase requisition 请购单 -A^o5s  
  115.receiving report 验收报告 O~#A )d6  
  116.gross margin 毛利 }1EtM/Ni{!  
  117.manufacturing overhead 制造费用 bk|?>yd  
  118.material requisition 领料单 ~5>k_\ G8  
  119.inventory-taking 存货盘点 ix_&os]L_  
  120.bond certificate 债券 Ke^9R-jP  
  121.stock certificate 股票 &>xz  
  122.audit report 审计报告 64qqJmG 3  
  123.entity 被审计单位 %z6_,|%  
  124.addressee of the audit report 审计报告的收件人 <8ih >s(C  
  125.unqualified opinion 无保留意见 ENy$sS6[D  
  126.qualified opinion 保留意见 +Kp8X53  
  127.disclaimer of opinion 无法表示意见 )4R[C={  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   fXSuJ<G  
  A (2)absorbed overhead 已吸收制造费用 N$.=1Q$F6  
  A (3)absorption costing 吸收成本计算 ny}_^3  
  A (4)account 账户,报表   jbe_r<{  
  A (5)accounting postulate 会计假设   TDX~?> P  
  A (6)accounting series release 会计公告文件   X#o<))  
  A (7)accounting valuation 会计计价   fRjp(m  
  A (8)account sale 承销清单 >mj WC) U  
  A (9)accountability concept 经营责任概念   a Z8f>t1Q  
  A (10)accountancy 会计职业   O4cBn{Dq9  
  A (11)accountant 会计师   eExI3"|Q  
  A (12)accounting 会计   uT>"(wnJ|  
  A (13)agency cost 代理成本   OHv4Yy]$B  
  A (14)accounting bases 会计基础   L;=3n[^x  
  A (15)accounting manual 会计手册   ?-'G bOr!  
  A (16)accounting period 会计期间   tB`IBuy9!"  
  A (17)accounting policies 会计方针   Z>[n~{-,p  
  A (18)accounting rate of return 会计报酬率   P2F8[o!<  
  A (19)accounting reference date 会计参照日   8Oa+,?<0x  
  A (20)accounting reference period 会计参照期间   Sq x'nXgO  
  A (21)accrual concept 应计概念   deEc;IAo  
  A (22)accrual expenses 应计费用   dKY#Tl]  
  A (23)acid test ration 速动比率(酸性测试比率)   7NkMr8[}F  
  A (24)acquisition 购置   ( 6ucA  
  A (25)acquisition accounting 收购会计    i (`Q{l  
  A (26)activity based accounting 作业基础成本计算   /!sGO:  
  A (27)adjusting events 调整事项   YIF|8b\  
  A (28)administrative expenses 行政管理费   `neo.]  
  A (29)advice note 发货通知   y+ 4#Iy  
  A (30)amortization 摊销   o$#q/L  
  A (31)analytical review 分析性检查   P?@o?  
  A (32)annual equivalent cost 年度等量成本法   h0C>z2iH  
  A (33)annual report and accounts 年度报告和报表   s@p: XO  
  A (34)appraisal cost 检验成本   6]mAtA`Y  
  A (35)appropriation account 盈余分配账户   ';m;K (g  
  A (36)articles of association 公司章程细则   m95] z18T'  
  A (37)assets 资产   r::0\{{r"p  
  A (38)assets cover 资产保障   o1k+dJUd  
  A (39)asset value per share 每股资产价值   })j N 8px  
  A (40)associated company 联营公司   }}l jVUpC%  
  A (41)attainable standard 可达标准   rP#&WSLVj  
iI;np+uYk  
 A (42)attributable profit 可归属利润   )6%a9&~H  
  A (43)audit 审计   fNV-_^,R9  
  A (44)audit report 审计报告   PbfgWGr  
  A (45)auditing standards 审计准则   rH'|$~a  
  A (46)authorized share capital 额定股本   k\RS L  
  A (47)available hours 可用小时   j8%Y[:~D  
  A (48)avoidable costs 可避免成本 !b$]D?=}  
  B (49)back-to-back loan 易币贷款   iu$Y0.H@  
  B (50)backflush accounting 倒退成本计算   {{AZW   
  B (51)bad debts 坏帐   ^a$L9p(  
  B (52)bad debts ratio 坏帐比率   ^O}J',Fm%f  
  B (53)bank charges 银行手续费   Cq[Hh#q  
  B (54)bank overdraft 银行透支    yyGn <  
  B (55)bank reconciliation 银行存款调节表   lYey7tl{  
  B (56)bank statement 银行对账单   xIH= gK  
  B (57)bankruptcy 破产   LYiIJAZ.  
  B (58)basis of apportionment 分摊基础   x`I"%pG  
  B (59)batch 批量   |pBvy1e4)  
  B (60)batch costing 分批成本计算   h gu\~}kD  
  B (61)beta factor B(市场)风险因素   ^])s\a$  
  B (62)bill 账单   t#%J=zF{  
  B (63)bill of exchange 汇票   DQ&\k'"\  
  B (64)bill of landing 提单   {; O j  
  B (65)bill of materials 用料预计单   ZZ/k7(8  
  B (66)bill payable 应付票据   79I"F'  
  B (67)bill receivable 应收票据   E= .clA  
  B (68)bin card 存货记录卡   L* ScSxw  
  B (69)bonus 红利   EKS?3z%!  
  B (70)book-keeping 薄记   Htfq?\ FD  
  B (71)Boston classification 波士顿分类   bP,Ka  
  B (72)breakeven chart 保本图   KUC%Da3  
  B (73)breakeven point 保本点   pD  }b$  
  B (74)breaking-down time 复位时间   g?K? Fn.}  
  B (75)budget 预算   k5 *Z@a  
  B (76)budget center 预算中心   }h* j{b,  
  B (77)budget cost allowance 预算成本折让   SwaMpNXL  
  B (78)budget manual 预算手册   c=^69>w  
  B (79)budget period 预算期间   %cJdVDW`L  
  B (80)budgetary control 预算控制   BqM[{Kv  
  B (81)budgeted capacity 预算生产能力   _Fe=:q  
  B (82)burden 制造费用   V;Q@' <w  
  B (83)business center 经营中心   ap,zC)[  
  B (84)business entity 营业个体   bR$5G  
  B (85)business unit 经营单位   x![ G 'I  
 B (86)buy-out management 管理性购买产权   m)]|mYjju  
  B (87)by-product 副产品 T!Lv%i*|Y  
  C (88)called-up share capital 催缴股本   Sy<io@df  
  C (89)capacity 生产能力   er2;1TW3E  
  C (90)capacity ratios 生产能力比率   b< []z,  
  C (91)capital 资本   O&}R  
  C (92)capital assets pricing model资本资产计价模式   T5}5uk9  
  C (93)capital commitment 承诺资本   RRzLQ7J  
  C (94)capital employed 已运用的资本   q^7=/d8  
  C (95)capital expenditure 资本支出   19RbIG/X  
  C (96)capital expenditureauthorization 资本支出核准   s@Loax6@B  
  C (97)capital expenditure control 资本支出控制   a&dP@)  
  C (98)capital expenditure proposal资本支出申请   .y0u"@iF  
  C (99)capital funding planning 资本基金筹集计划   @}uo:b:Q  
  C (100)capital gain 资本收益   wUfPnAD.'  
  C (101)capital investment appraisal资本投资评估   r"p"UW9og  
  C (102)capital maintenance 资本保全   SpOSUpl%  
  C (103)capital resource planning 资本资源计划   C4t~k  
  C (104)capital surplus 资本盈余   M'oQ<,yW-  
  C (105)capital turnover 资本周转率   P ?96;  
  C (106)card 记录卡   Hl*#iUq  
  C (107)cash 现金   }WF6w+  
  C (108)cash account 现金账户   xK4E+^ b  
  C (109)cash book 现金账薄   jpOcug`f  
  C (110)cash cow 金牛产品   Z=< D`  
  C (111)cash flow 现金流量   V343 IT\  
  C (112)cash discounted 现金贴现   >S S^qjh/  
  C (113)cash flow budget 现金流量预算   Yp8XZ 3  
  C (114)cash flow statement 现金流量表   Ik@MIxLK  
  C (115)cash ledger 现金分类账   %o`Cp64`Q  
  C (116)cash limit 现金限额   Mko,((>I1  
  C (117)CCA 现时成本会计   &(jt|?{  
  C (118)center 中心   Zm(}~C29  
  C (119)changeover time 变更时间   dEor+5}  
  C (120)chartered entity 特许经济个体   ZmI#-[/  
  C (121)cheque 支票   buWF6LFC  
  C (122)cheque register 支票登记薄   ]eX(K5 A  
  C (123)coin analysis 零钱分类   PWfd<Yf!  
  C (124)classification 分类   .Np!Qp1*  
  C (125)clock card 工时卡   mXM U  
  C (126)code 代码   q^~w:$^ U  
  C (127)commitment accounting 承诺确认会计   JD AX^]  
  C (128)common cost 共同成本   #vViEBVeN  
  C (129)company limited byguarantee 有限担保责任公司   & yqk96z  
C (130)company limited shares 股份有限公司   Ie8SPNY-H  
  C (131)competitive position 竞争能力状况   D2io3Lo$ov  
  C (132)concept 概念   B74]hgK  
  C (133)conglomerate 跨行业企业   db3.X~Cn#s  
  C (134)consistency concept 一致性概念   2%MS$Fto  
  C (135)consolidated accounts 合并报表   akwS;|SZ  
  C (136)consolidation accounting 合并会计   6^FUuj.  
  C (137)consortium 财团   0 4oMgH>Vd  
  C (138)contingency plan 应急计划   k_Lv\'Ok  
  C (139)contingent liabilities 或有负债   W=2]!%3#  
  C (140)continuous operation 连续生产   j tqU`|FSQ  
  C (141)contra 抵消   SK_N|X].  
  C (142)contract cost 合同成本   clM6R  
  C (143)contract costing 合同成本计算   n.o_._mu2  
  C (144)contribution 贡献毛益   ;:bnLSPo  
  C (145)contribution centre 贡献中心   t3!~=U  
  C (146)contribution chart 贡献图   t~Ic{%bdA  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^HHT>K-m  
  C (148)contribution to salesration 贡献毛益对销售比率   ~Q=^YZgn8  
  C (149)control 控制   4hn' b[  
  C (150)control account 控制帐户   T'N/A9{q  
  C (151)control limits 控制限度   |1T[P)Q  
  C (152)controllability concept 可控制概念   3v)`` n@  
  C (153)controllable cost 可控制成本   ={{q_G\WD  
  C (154)conversion cost 加工成本   T\Jm=+]c!  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2 F ~SH  
  C (156)corporate appraisal 公司评估   a JQ_V  
  C (157)corporate planning 公司计划   #Q|ACNpYM  
  C (158)corporate social reporting 公司社会报告   K{FBrh  
  C (159)corporation 股份公司   |;YDRI  
  C (160)cost 成本   5L\Im ^  
  C (161)cost account 成本帐户   `>0(N.'T  
  C (162)cost accounting 成本会计   5[^Rf'wy  
  C (163)cost accounting manual 成本手册   ZPHatC  
  C (164)cost accounts calendar 成本报表的日历时间   jW}hLjlN  
  C (165)cost adjustment 成本调整   6O'Y@9#  
  C (166)cost allocation 成本分配   _~!c%_  
  C (167)cost apportionment 成本分摊   \u6/nvZ]N  
  C (168)cost attribution 成本归属   /)r[}C0   
  C (169)cost audit 成本审计   T`Xz*\}Zb  
  C (170)cost behaviour 成本性态   YO;@Tj2)x  
  C (171)cost benefit analysis 成本效益分析   D5!I{hp"  
  C (172)cost center 成本中心   rwAycW7  
  C (173)cost driver 成本动因
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