论坛风格切换切换到宽版
  • 3007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
%1PNP<3r0  
{$qLMx';  
注会《审计》英语常用词汇 y(Ck j"  
%D<>F&h  
r| 0wIpi6Q  
  1.audit   审计 ~*^aCuq\  
  2.attestation   鉴证 6n Hyd<o  
  3.credibility   可信赖程度 drf?7%v  
  4.audit of financial statements 财务报表审计 5>"X?U}He  
  5.agreed-upon procedures 执行商定程序 L 3^+`e  
  6.high levels of assurance 高水平保证 ]^DNzqu=@h  
  7.compilation 编制 -ZE]VO*F  
  8.reliability 可靠性 [<A|\d'x  
  9.relevance 相关性 YhFd0A?]  
  10.professional skepticism 职业谨慎 l]__!X  
  11.objectivity 客观性 GMYfcZ/,K  
  12. professional competence 专业胜任能力 . KzU7  
  13.Senior/CPA-in-charge 项目经理 4^AdSuV  
  14.audit engagement letter 业务约定书 9/I|oh_ G  
  15.recurring audit 连续审计 .0u@PcE:O  
  16.the client 委托人 T!Eyq,]  
  17.change CPA 更换注册会计 z!:%Hbh=  
  18.the existing CPA 现任注册会计师 4lpkq  
  19.the successor CPA 后任注册会计师 {Z{!tR?+  
  20.the preceding CPA前任注册会计师 M"<B@p]rk:  
  21.issue the audit report 出具审计报告 nEboet-#D0  
  22.expert 专家 n0%]dKCB  
  23.the board of directors 董事会 0l>4Umxr{J  
  24.knowledge of the entity‘ s business 了解被审计单位情况 s^ R i g[  
  25.assess material misstatement risks评估重大错报风险 o[E|xw  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &Uu8wFbIJ  
  27.a general knowledge of —— 初步了解―――的情况 E)utrO R  
  28.a more knowledge of—— 进一步了解的情况 jxNnrIA  
  29.the prior year‘s working papers 以前年度工作底稿 `KUl XS(  
  30.minutes of meeting 会议纪要 0G P\*Y8  
  31.business risks 经营风险 ntt:>j$  
  32.appropriateness 适当性 Q"=$ .M~  
  33.accounting estimate 会计估计 "YePd * W  
  34.management representations 管理层声明 Yl0_?.1 z  
  35.going concern assumption 持续经营假设 %Y*]eLT>  
  36.audit plan 审计计划 !;s5\91  
  37.significant audit areas 重点审计领域 4vbtB2  
  38.error 错误 QFX )Nov];  
  39.fraud舞弊 A/w7 (  
  40.modified or additional procedures 修改或追加审计程序 tunjV1 ,]  
  41.misappropriation of assets 侵占资产 'n4$dv% q  
  42.transactions without substance 虚假交易 `c%{M4bF\  
  43.unusual pressures 异常压力 TuX9:Q  
  44.the suspected noncompliance 涉嫌存在违法行为 hqVxvS"  
  45.materialiy 重要性 9L9+zs3 k  
  46.exceed the materiality level 超过重要性水平 :o+&>z  
  47.approach the materiality level 接近重要性水平 0mD=Rjb*a  
  48.an acceptably low level 可接受水平 urA kV#d#  
  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 eY#_!{*Wn  
  50.misstatements or omissions 错报或漏报 Hklgf  
  51.aggregate 总计 XpU%09K  
  52.subsequent events 期后事项 qrZ*r{3  
  53.adjust the financial statements 调整财务报表 ^L"ENsOs  
  54.perform additional audit procedures 实施追加的审计程序 "-a CF  
  55.audit risk 审计风险 <9jN4hV  
  56.detection risk 检查风险 WX X)_L$2  
  57.inappropriate audit opinion 不适当的审计意见 TZYz`l+v  
  58.material misstatement 重大的错报 Tq*K =^  
  59.tolerable misstatement 可容忍错报 h k.Zn.6A'  
  60.the acceptable level of detection risk 可接受的检查风险 `37$YdX  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8JbN&C  
  62.simall business 小规模企业 w_lN[u-L  
  63.accounting system 会计系统 ;>Q.r{P  
  64.test of control 控制测试 +JrbC/&  
  65.walk-through test 穿行测试 +Ssu^ >D  
  66.communication 沟通 bfl%yGkd/|  
  67.flow chart 流程图 5}MjS$2og  
  68.reperformance of internal control 重新执行 >0Gdxj]\  
  69.audit evidence 审计证据 \4 5%K|  
  70.substantive procedures 实质性程序 qGrUS_~q*  
  71.assertions 认定 9qXKHro  
  72.esistence 存在 1]% ]"JbV  
  73.occurrence 发生 J.^%VnrFO9  
  74.completeness 完整性 moT*r?l  
  75.rights and obligations 权利和义务 rI.CCPY~s  
  76.valuation and allocation 计价和分摊 dAkJ5\=*  
  77.cutoff 截止 L92vb zP  
  78.accuracy 准确性 a15kFun  
  79.classification 分类 =LHz[dSL  
  80.inspection 检查 q6a7o=BP]  
  81.supervision of counting 监盘 h<I C d'!  
  82.observation 观察 Z/~7N9?m(  
  83.confirmation 函证 FvVR \a  
  84.computation 计算 T(2*P5%&  
  85.analytical procedures 分析程序 H". [&VP5Z  
  86.vouch 核对 8^>qzaf 8  
  87.trace 追查 g886RhCe  
  88.audit sampling 审计抽样 5KIlU78  
  89.error 误差 Cr#Z.  
  90.expected error 预期误差 Kp)H>~cL  
  91.population 总体 .Qz412  
  92.sampling risk 抽样风险 |fhYf t  
  93.non- sampling risk 非抽样风险 fNnX{Wq  
  94.sampling unit 抽样单位 AaX][2y8  
  95.statistical sampling 统计抽样 z3l(4WP  
  96.tolerable error 可容忍误差 kK&M>)&o#  
  97.the risk of under reliance 信赖不足风险 ?4A$9H  
  98.the risk of over reliance 信赖过度风险 uXkc07 r'  
  99.the risk of incorrect rejection 误拒风险 tX@G`Mr(  
  100. the risk of incorrect acceptance 误受风险 |p\vH#6y+  
  101.working trial balance 试算平衡表 09L"~:rg  
  102.index and cross-referencing 索引和交叉索引 yZcnky  
  103.cash receipt 现金收入 bji^b@ us_  
  104.cash disbursement 现金支出 Wi%e9r{hU  
  105.bank statement 银行对账单 !Pf6UNN'  
  106.bank reconciliation 银行存款余额调节表 *iwV B^^$  
  107.balance sheet date 资产负债表日 7wB*@a-  
  108.net realizable value 可变现净值 =s5g9n+7  
  109.storeroom 仓库 <2,NWn.  
  110.sale invoice 销售发票 +u\kTn  
  111.price list 价目表 :Cdqj0O3u  
  112.positive confirmation request 积极式询证函 Pg\!\5  
  113.negative confirmation request 消极式询证函 R?L? 6~/q  
  114.purchase requisition 请购单 A8oTcX_  
  115.receiving report 验收报告 vtu!* 7m  
  116.gross margin 毛利 K2 b\9}  
  117.manufacturing overhead 制造费用 B57MzIZi]  
  118.material requisition 领料单 xixdv{M<FF  
  119.inventory-taking 存货盘点  3<R8_p  
  120.bond certificate 债券 _6!@>`u~  
  121.stock certificate 股票 ScCA8JgY  
  122.audit report 审计报告 /*kc |V  
  123.entity 被审计单位 N.D7  
  124.addressee of the audit report 审计报告的收件人 4157!w'\y  
  125.unqualified opinion 无保留意见 c]]e(  
  126.qualified opinion 保留意见 `%ulorS  
  127.disclaimer of opinion 无法表示意见 }8&?  
  128.adverse opinion 否定意见
##r9/`A  
6haw\ *  
A (1)ABC 作业基础成本计算   *-\qO.4\  
  A (2)absorbed overhead 已吸收制造费用 >O$ JS,  
  A (3)absorption costing 吸收成本计算 -Wm'@4bH  
  A (4)account 账户,报表   tRu j}n+x  
  A (5)accounting postulate 会计假设   I3, 0vnE@  
  A (6)accounting series release 会计公告文件   |9Pi*)E  
  A (7)accounting valuation 会计计价   T:=ST3#m  
  A (8)account sale 承销清单 e]DuV)k&  
  A (9)accountability concept 经营责任概念   )&vuT q'7'  
  A (10)accountancy 会计职业   WNo7`)Kx  
  A (11)accountant 会计师    U!O"f  
  A (12)accounting 会计   J5"d|i  
  A (13)agency cost 代理成本   aGbHDo  
  A (14)accounting bases 会计基础   ^{ {0ajI9C  
  A (15)accounting manual 会计手册   Bk2j|7  
  A (16)accounting period 会计期间   1G<S'd+N  
  A (17)accounting policies 会计方针   Vf#g~IOI  
  A (18)accounting rate of return 会计报酬率   |A,<m#C  
  A (19)accounting reference date 会计参照日   d\-v+'d*+  
  A (20)accounting reference period 会计参照期间   h-+vN hH  
  A (21)accrual concept 应计概念   ;FnU[Q`M#L  
  A (22)accrual expenses 应计费用   ?A]/ M~3B  
  A (23)acid test ration 速动比率(酸性测试比率)   WG]`Sy  
  A (24)acquisition 购置   twP%+/g]<  
  A (25)acquisition accounting 收购会计   y%!zXK`cl]  
  A (26)activity based accounting 作业基础成本计算   7KJ%-&L^  
  A (27)adjusting events 调整事项   Z_Y' 3'^Tw  
  A (28)administrative expenses 行政管理费   ~i UG24v  
  A (29)advice note 发货通知   @p%WFNR0  
  A (30)amortization 摊销   A{%LL r:  
  A (31)analytical review 分析性检查   f<y-{.VnN$  
  A (32)annual equivalent cost 年度等量成本法   +F]=Z  
  A (33)annual report and accounts 年度报告和报表   M REB  
  A (34)appraisal cost 检验成本   q#PMQR"C  
  A (35)appropriation account 盈余分配账户   6Wk9"?+1  
  A (36)articles of association 公司章程细则   `MC5_SG 1  
  A (37)assets 资产   ac%x\e$  
  A (38)assets cover 资产保障   }uiD8b{I  
  A (39)asset value per share 每股资产价值   kca#ssN  
  A (40)associated company 联营公司   &t,"k'p  
  A (41)attainable standard 可达标准   ;pt.)5  
g& r3 ;  
 A (42)attributable profit 可归属利润   ^GnR1.ux  
  A (43)audit 审计   w njAiIE5  
  A (44)audit report 审计报告   66{Dyn7J~  
  A (45)auditing standards 审计准则   k2/t~| 5  
  A (46)authorized share capital 额定股本   ov\+&=IRG  
  A (47)available hours 可用小时   BG_6$9y  
  A (48)avoidable costs 可避免成本 4w#:?Y _\[  
  B (49)back-to-back loan 易币贷款   :_[pZ;-@  
  B (50)backflush accounting 倒退成本计算   rEwd76?  
  B (51)bad debts 坏帐   {RN-rF3w  
  B (52)bad debts ratio 坏帐比率   #H;1)G(/  
  B (53)bank charges 银行手续费   *:?XbtIK u  
  B (54)bank overdraft 银行透支   2sYz$ZGC"#  
  B (55)bank reconciliation 银行存款调节表   /HVxZ2bar  
  B (56)bank statement 银行对账单   d+p^fBz  
  B (57)bankruptcy 破产   z:oi @q  
  B (58)basis of apportionment 分摊基础   {]]#q0|  
  B (59)batch 批量   0-:dzf  
  B (60)batch costing 分批成本计算   ?t kl cYB  
  B (61)beta factor B(市场)风险因素   1EWskmp  
  B (62)bill 账单   zmFS]IOv$  
  B (63)bill of exchange 汇票   / ^$n&gI  
  B (64)bill of landing 提单   S;j"@'gz9  
  B (65)bill of materials 用料预计单   E&dxM{`  
  B (66)bill payable 应付票据   )Lg~2]'?j  
  B (67)bill receivable 应收票据   Ac'pu,v  
  B (68)bin card 存货记录卡   U>0 bgL  
  B (69)bonus 红利   \Nj#1G  
  B (70)book-keeping 薄记   Ym?VF{e,  
  B (71)Boston classification 波士顿分类   {wD:!\5  
  B (72)breakeven chart 保本图   =klfCFwP  
  B (73)breakeven point 保本点   G^:?)WRG  
  B (74)breaking-down time 复位时间   WsW]  1p  
  B (75)budget 预算   9B/iQCFtj$  
  B (76)budget center 预算中心   C8%MKNPd  
  B (77)budget cost allowance 预算成本折让   %awr3h>$  
  B (78)budget manual 预算手册   70{B/ ($  
  B (79)budget period 预算期间   hE7rnn{  
  B (80)budgetary control 预算控制   xAr&sGMA  
  B (81)budgeted capacity 预算生产能力   NInZ~4:  
  B (82)burden 制造费用   p\Fxt1Y@X  
  B (83)business center 经营中心   _k#!^AJ}x  
  B (84)business entity 营业个体   U6#9W}CE  
  B (85)business unit 经营单位   kAs=5_?I  
 B (86)buy-out management 管理性购买产权   O*yA50Cn  
  B (87)by-product 副产品 0|ekwTx.  
  C (88)called-up share capital 催缴股本   vs@u*4.Ut<  
  C (89)capacity 生产能力   <Qt9MO`a  
  C (90)capacity ratios 生产能力比率   HLPY%VeD  
  C (91)capital 资本   {a ]u  
  C (92)capital assets pricing model资本资产计价模式   6Zx5^f(qd  
  C (93)capital commitment 承诺资本   OVGB7CB]S  
  C (94)capital employed 已运用的资本   EY0,Q {  
  C (95)capital expenditure 资本支出   [#%@,C  
  C (96)capital expenditureauthorization 资本支出核准   :mhO/Bx  
  C (97)capital expenditure control 资本支出控制   Ymf@r?F<  
  C (98)capital expenditure proposal资本支出申请   yp)D"w4@  
  C (99)capital funding planning 资本基金筹集计划   K{:[0oIHc  
  C (100)capital gain 资本收益   thz[h5C?C  
  C (101)capital investment appraisal资本投资评估   [x'D+!  
  C (102)capital maintenance 资本保全   pTT00`R  
  C (103)capital resource planning 资本资源计划   & jm1  
  C (104)capital surplus 资本盈余   JAy-N bb\  
  C (105)capital turnover 资本周转率   M\RHFTB<C  
  C (106)card 记录卡   `3*QKi$  
  C (107)cash 现金   Rh%@N.Z*  
  C (108)cash account 现金账户   39L_O RMH  
  C (109)cash book 现金账薄   |Xt6`~iC  
  C (110)cash cow 金牛产品   ;]k\F  
  C (111)cash flow 现金流量   $4Dr +Z H  
  C (112)cash discounted 现金贴现   Jp= )L  
  C (113)cash flow budget 现金流量预算   Vi>P =i  
  C (114)cash flow statement 现金流量表   O;|jLf_If  
  C (115)cash ledger 现金分类账   #Z,@yJ2wl  
  C (116)cash limit 现金限额   S VypR LVB  
  C (117)CCA 现时成本会计   o#>Mf464I  
  C (118)center 中心   sFHqLG{/  
  C (119)changeover time 变更时间   !w%p Gv.wg  
  C (120)chartered entity 特许经济个体   +U4';[LG1C  
  C (121)cheque 支票   VQ8Fs/Zt!  
  C (122)cheque register 支票登记薄   ^Jw=5 ImG  
  C (123)coin analysis 零钱分类   >M0^R} v  
  C (124)classification 分类   KGc!#C  
  C (125)clock card 工时卡   dH'02[;  
  C (126)code 代码   % bKy  
  C (127)commitment accounting 承诺确认会计   B>c2 *+Bk  
  C (128)common cost 共同成本   "&o"6ra }  
  C (129)company limited byguarantee 有限担保责任公司   eZD"!AT  
C (130)company limited shares 股份有限公司   .m.Ga|;  
  C (131)competitive position 竞争能力状况   Yhjv[9  
  C (132)concept 概念   wPq9`9 #  
  C (133)conglomerate 跨行业企业   -2'+GO7G  
  C (134)consistency concept 一致性概念   n5)ml)m  
  C (135)consolidated accounts 合并报表   *9|p}q9n  
  C (136)consolidation accounting 合并会计   PXML1.r$Q  
  C (137)consortium 财团   (" +clb`  
  C (138)contingency plan 应急计划   gyegdky3  
  C (139)contingent liabilities 或有负债   |kD69 }sG  
  C (140)continuous operation 连续生产   5,-:31(j\  
  C (141)contra 抵消   ~NLthZ (O  
  C (142)contract cost 合同成本   x U"g~hT  
  C (143)contract costing 合同成本计算   zF|c3ap  
  C (144)contribution 贡献毛益   )2#q i/  
  C (145)contribution centre 贡献中心   [WV&Y,E  
  C (146)contribution chart 贡献图   I8c:U2D  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   p'6XF{  
  C (148)contribution to salesration 贡献毛益对销售比率   =yoR>llbBC  
  C (149)control 控制   w`fbUh6/  
  C (150)control account 控制帐户   F_I!qcEQ  
  C (151)control limits 控制限度   R0mkEM  
  C (152)controllability concept 可控制概念   A%x0'?GU  
  C (153)controllable cost 可控制成本   f=.!/e70  
  C (154)conversion cost 加工成本   EPR85[k  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   lBm`W]3T  
  C (156)corporate appraisal 公司评估   :X:s'I4J D  
  C (157)corporate planning 公司计划   hwA&SS  
  C (158)corporate social reporting 公司社会报告   L=fy!R  
  C (159)corporation 股份公司   s0:M'wA  
  C (160)cost 成本   qM6hE.J   
  C (161)cost account 成本帐户   i`W~-J  
  C (162)cost accounting 成本会计   Ni|MTE]~  
  C (163)cost accounting manual 成本手册   1.PN_9%  
  C (164)cost accounts calendar 成本报表的日历时间   Uq`6VpZ  
  C (165)cost adjustment 成本调整   < Wp)Y  
  C (166)cost allocation 成本分配   ;$e)r3r`LV  
  C (167)cost apportionment 成本分摊    \S1W,H|  
  C (168)cost attribution 成本归属   7WY~v2SDF  
  C (169)cost audit 成本审计   #`!mQSK  
  C (170)cost behaviour 成本性态   s= 5 k7  
  C (171)cost benefit analysis 成本效益分析   (h= ] Ox  
  C (172)cost center 成本中心   ?k($Tc&Q  
  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