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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 %UJ!(_  
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  1.audit   审计 (_ov _3  
  2.attestation   鉴证 9GS<d.#Nvc  
  3.credibility   可信赖程度 %h U8ycI*h  
  4.audit of financial statements 财务报表审计 *(ex:1sW  
  5.agreed-upon procedures 执行商定程序 "s$v?voo  
  6.high levels of assurance 高水平保证 lo:]r.lX{  
  7.compilation 编制 y(|6`  
  8.reliability 可靠性 [KkLpZG  
  9.relevance 相关性 AqVTHyCu  
  10.professional skepticism 职业谨慎 zypZ3g{vz  
  11.objectivity 客观性 <[xxCW(2  
  12. professional competence 专业胜任能力 ssW+'GD  
  13.Senior/CPA-in-charge 项目经理 puS'9Lpp  
  14.audit engagement letter 业务约定书 HzB&+c? Z  
  15.recurring audit 连续审计 <FH3 ePz  
  16.the client 委托人 )!MeSWGq  
  17.change CPA 更换注册会计 \()\pp~4  
  18.the existing CPA 现任注册会计师 8?W!U*0aS  
  19.the successor CPA 后任注册会计师 )8oI  s  
  20.the preceding CPA前任注册会计师 JGIN<J85e  
  21.issue the audit report 出具审计报告 NFGC.<  
  22.expert 专家 y]=v+Q*+  
  23.the board of directors 董事会 VL"ZC:n)-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !m pRL BH  
  25.assess material misstatement risks评估重大错报风险 ?mY )m +  
  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 9;Ezm<VQ  
  27.a general knowledge of —— 初步了解―――的情况 >q <,FY!A  
  28.a more knowledge of—— 进一步了解的情况 v%> ?~`Y  
  29.the prior year‘s working papers 以前年度工作底稿 oUZwZ_yKW  
  30.minutes of meeting 会议纪要 xZFha=#  
  31.business risks 经营风险 ,*0>CBJvv  
  32.appropriateness 适当性 WX 79V  
  33.accounting estimate 会计估计 ltt%X].[  
  34.management representations 管理层声明 IDzP <u8v  
  35.going concern assumption 持续经营假设 6KhHS@Z  
  36.audit plan 审计计划 [7]p\' j  
  37.significant audit areas 重点审计领域 p<'mc|hGq  
  38.error 错误 N##T1 Qm)  
  39.fraud舞弊 7&NRE"?G  
  40.modified or additional procedures 修改或追加审计程序 po"M$4`9  
  41.misappropriation of assets 侵占资产 =(*Eh=Pw  
  42.transactions without substance 虚假交易 '2zo  
  43.unusual pressures 异常压力 @okC":Fw,  
  44.the suspected noncompliance 涉嫌存在违法行为 =,-80WNsX  
  45.materialiy 重要性 2U>1-p&dn  
  46.exceed the materiality level 超过重要性水平 ]*}*zXN/E  
  47.approach the materiality level 接近重要性水平 8,Yc 1  
  48.an acceptably low level 可接受水平 !`,6E`Y#  
  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 $ sEe0  
  50.misstatements or omissions 错报或漏报 .EH^1.|v  
  51.aggregate 总计 H1|X0 a(j  
  52.subsequent events 期后事项 sx8mba(  
  53.adjust the financial statements 调整财务报表 |IH-a"  
  54.perform additional audit procedures 实施追加的审计程序 e@p` -;<  
  55.audit risk 审计风险 \ ;Hj,z\  
  56.detection risk 检查风险 /j -LW1:N  
  57.inappropriate audit opinion 不适当的审计意见 -N5r[*>  
  58.material misstatement 重大的错报 P>L-,R(7e  
  59.tolerable misstatement 可容忍错报 NNutpA}s  
  60.the acceptable level of detection risk 可接受的检查风险 ;eG %#=>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 EPI mh  
  62.simall business 小规模企业 |kV,B_qz  
  63.accounting system 会计系统 <3HW!7Ad1  
  64.test of control 控制测试 N3vk<sr@  
  65.walk-through test 穿行测试 2K, 1wqf'  
  66.communication 沟通 \EYhAx`2  
  67.flow chart 流程图 FlVGi3  
  68.reperformance of internal control 重新执行 z^~uq:  
  69.audit evidence 审计证据 {>QrI4*A  
  70.substantive procedures 实质性程序 BAm H2"  
  71.assertions 认定 $q.8ve0&^  
  72.esistence 存在 } 5OlX  
  73.occurrence 发生 &#.XLe\y  
  74.completeness 完整性 kp<9o!?)  
  75.rights and obligations 权利和义务 ]| Vm!Q  
  76.valuation and allocation 计价和分摊  +aP %H  
  77.cutoff 截止 ,2H5CFX/  
  78.accuracy 准确性 5[I> l  
  79.classification 分类 TKoO\ \  
  80.inspection 检查 D6bCC; h=  
  81.supervision of counting 监盘 F8b*Mt}p  
  82.observation 观察 d^]wqnpf  
  83.confirmation 函证 28X)s!W'  
  84.computation 计算 J;m[1Mae&  
  85.analytical procedures 分析程序 P; hjr;  
  86.vouch 核对 q7 Uu 8JXF  
  87.trace 追查 f=~@e#U  
  88.audit sampling 审计抽样 .j7|;Ag  
  89.error 误差 w'M0Rd]  
  90.expected error 预期误差 c)@M7UK[  
  91.population 总体 a;*&q/{o  
  92.sampling risk 抽样风险 $C#~c1w  
  93.non- sampling risk 非抽样风险 !6<2JNf  
  94.sampling unit 抽样单位 o>U%3-+T^J  
  95.statistical sampling 统计抽样 s_`wLQ7e  
  96.tolerable error 可容忍误差 MB^ b)\X  
  97.the risk of under reliance 信赖不足风险 =5dv38  
  98.the risk of over reliance 信赖过度风险 * +A!12s@  
  99.the risk of incorrect rejection 误拒风险 cty~dzX^  
  100. the risk of incorrect acceptance 误受风险 2Y  6/,W  
  101.working trial balance 试算平衡表 (nBJ,v)  
  102.index and cross-referencing 索引和交叉索引 #J2856bzS  
  103.cash receipt 现金收入 ` mCcD  
  104.cash disbursement 现金支出 dP )8T  
  105.bank statement 银行对账单  Kn\Oj=4  
  106.bank reconciliation 银行存款余额调节表 rQisk8 %  
  107.balance sheet date 资产负债表日 > )#*}JI  
  108.net realizable value 可变现净值 -iH/~a  
  109.storeroom 仓库 0pkU1t~9  
  110.sale invoice 销售发票  r) X?H  
  111.price list 价目表 @gxO%@@  
  112.positive confirmation request 积极式询证函 X$JKEW;0BP  
  113.negative confirmation request 消极式询证函 "]MF =-v  
  114.purchase requisition 请购单 ctt5t  
  115.receiving report 验收报告 %HYC-TF#  
  116.gross margin 毛利 8(Z*Vz uu  
  117.manufacturing overhead 制造费用 ) 3Y E$,  
  118.material requisition 领料单 ?r' b Z~  
  119.inventory-taking 存货盘点 )%,bog(x  
  120.bond certificate 债券 !EpP-bq'*  
  121.stock certificate 股票 |":^3  
  122.audit report 审计报告 ZV;#ZXch  
  123.entity 被审计单位 o6vm(I%  
  124.addressee of the audit report 审计报告的收件人 z)|56 F7'  
  125.unqualified opinion 无保留意见 0dIJgKanGP  
  126.qualified opinion 保留意见 PFEi=}Y@((  
  127.disclaimer of opinion 无法表示意见 7!MW`L/`  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Lk3@E u)  
  A (2)absorbed overhead 已吸收制造费用 2d$hgR#v  
  A (3)absorption costing 吸收成本计算 I[[rVts  
  A (4)account 账户,报表   TC R(  
  A (5)accounting postulate 会计假设   zhN'@Wj'_  
  A (6)accounting series release 会计公告文件   hrcR"OZ~X  
  A (7)accounting valuation 会计计价   i$og v2J  
  A (8)account sale 承销清单 .`)ICX  
  A (9)accountability concept 经营责任概念   ,HMB`vF  
  A (10)accountancy 会计职业   Itz_;+I.Mp  
  A (11)accountant 会计师   pOH_ CXw  
  A (12)accounting 会计   M6 0(yTm  
  A (13)agency cost 代理成本   ^8V]g1]fiG  
  A (14)accounting bases 会计基础   U4LOe}Ny  
  A (15)accounting manual 会计手册   G e~&Ble  
  A (16)accounting period 会计期间   fep#Kb%"e  
  A (17)accounting policies 会计方针   S4?ss I  
  A (18)accounting rate of return 会计报酬率   QKOo # 7  
  A (19)accounting reference date 会计参照日   hsfVKlw-  
  A (20)accounting reference period 会计参照期间   =euoSH D}  
  A (21)accrual concept 应计概念   SrHRpxy  
  A (22)accrual expenses 应计费用   oz[E>%  
  A (23)acid test ration 速动比率(酸性测试比率)    Xv:<sX  
  A (24)acquisition 购置   y!aq}YS  
  A (25)acquisition accounting 收购会计   IL>Gi`Y&  
  A (26)activity based accounting 作业基础成本计算   "2=v?,'t  
  A (27)adjusting events 调整事项   bR ;H@Fdg?  
  A (28)administrative expenses 行政管理费   %?RX}37K  
  A (29)advice note 发货通知   l|N1u=Z  
  A (30)amortization 摊销   \" .3x PkE  
  A (31)analytical review 分析性检查   iY*Xm,#  
  A (32)annual equivalent cost 年度等量成本法   -{L[Wt{1  
  A (33)annual report and accounts 年度报告和报表   $f C=v  
  A (34)appraisal cost 检验成本   M>T#MDK\(  
  A (35)appropriation account 盈余分配账户   &1B)mj  
  A (36)articles of association 公司章程细则   =VY[m-q5  
  A (37)assets 资产   0c:CA>F  
  A (38)assets cover 资产保障   U 2\{ ( y  
  A (39)asset value per share 每股资产价值   g~Q#U;]  
  A (40)associated company 联营公司   DQ'+,bxk=9  
  A (41)attainable standard 可达标准   $>#PhOC  
ADHe! [6q  
 A (42)attributable profit 可归属利润   9"<)DS  
  A (43)audit 审计   -M[5K/[  
  A (44)audit report 审计报告   wetkmd  
  A (45)auditing standards 审计准则   PU-;Q@< E  
  A (46)authorized share capital 额定股本   tnKzg21%  
  A (47)available hours 可用小时   UGR5ILf  
  A (48)avoidable costs 可避免成本 f#^%\K:YYR  
  B (49)back-to-back loan 易币贷款   i>e75`9  
  B (50)backflush accounting 倒退成本计算   S!g&&RDx  
  B (51)bad debts 坏帐   }-8K*A3  
  B (52)bad debts ratio 坏帐比率   q+LjWZ+O  
  B (53)bank charges 银行手续费   44_n5vp,T  
  B (54)bank overdraft 银行透支   -{P)\5.L  
  B (55)bank reconciliation 银行存款调节表   T]E$H, p  
  B (56)bank statement 银行对账单   Vwv O@G7A  
  B (57)bankruptcy 破产   @rVmr{UE  
  B (58)basis of apportionment 分摊基础   dd$\Q  
  B (59)batch 批量   zHu:Ec 7  
  B (60)batch costing 分批成本计算   !^\|r<2M  
  B (61)beta factor B(市场)风险因素   F /t ;y\)  
  B (62)bill 账单   7dU X(D,?  
  B (63)bill of exchange 汇票   %7V?7BE  
  B (64)bill of landing 提单   $RF"m"  
  B (65)bill of materials 用料预计单   /nC"'d(#  
  B (66)bill payable 应付票据   Z/ThY bk  
  B (67)bill receivable 应收票据   2Jj`7VH>  
  B (68)bin card 存货记录卡   -G *u2i_*  
  B (69)bonus 红利   xp,H5 m%  
  B (70)book-keeping 薄记   *4.f*3*  
  B (71)Boston classification 波士顿分类   TYLf..i<  
  B (72)breakeven chart 保本图   6|9];)  
  B (73)breakeven point 保本点   8I~H1  
  B (74)breaking-down time 复位时间   H[6d@m- Z  
  B (75)budget 预算   _ k>j?j-  
  B (76)budget center 预算中心   {`1zVTp[<  
  B (77)budget cost allowance 预算成本折让   E2dSOZS:)%  
  B (78)budget manual 预算手册   Cf%)W:Q9  
  B (79)budget period 预算期间   r9u*c  
  B (80)budgetary control 预算控制   %`g qV9a  
  B (81)budgeted capacity 预算生产能力   8@Y@5)Oc  
  B (82)burden 制造费用   V#sANi?mpo  
  B (83)business center 经营中心   I:Z38xz-[  
  B (84)business entity 营业个体   Q0M8 }  
  B (85)business unit 经营单位   UB(8N7_/  
 B (86)buy-out management 管理性购买产权   ~}TVM%0RTq  
  B (87)by-product 副产品 I@x*>  
  C (88)called-up share capital 催缴股本   } RM?gE  
  C (89)capacity 生产能力   1M<'^(t3d  
  C (90)capacity ratios 生产能力比率   4#=^YuKaF1  
  C (91)capital 资本   _s=[z$EN&  
  C (92)capital assets pricing model资本资产计价模式   | pJ.73  
  C (93)capital commitment 承诺资本   oR3$A :!P=  
  C (94)capital employed 已运用的资本   eJ?SLMLY  
  C (95)capital expenditure 资本支出   tb_}w@:kU  
  C (96)capital expenditureauthorization 资本支出核准   0ED(e1K#B  
  C (97)capital expenditure control 资本支出控制   c.d*DM}W  
  C (98)capital expenditure proposal资本支出申请   ."=Bx2  
  C (99)capital funding planning 资本基金筹集计划   O-:~6A  
  C (100)capital gain 资本收益   uRUysLIw  
  C (101)capital investment appraisal资本投资评估   1_<'S34  
  C (102)capital maintenance 资本保全   EI/_=.d  
  C (103)capital resource planning 资本资源计划   "_5av!;A g  
  C (104)capital surplus 资本盈余   $r_z""eOc  
  C (105)capital turnover 资本周转率   NEK;'"  ~  
  C (106)card 记录卡   9BHl 2<&V  
  C (107)cash 现金   &;C|=8eB  
  C (108)cash account 现金账户   Yz{UP)TC  
  C (109)cash book 现金账薄   WI~';dK2]  
  C (110)cash cow 金牛产品   PRf2@0ZV  
  C (111)cash flow 现金流量   " $m3xO  
  C (112)cash discounted 现金贴现   bD49$N?>  
  C (113)cash flow budget 现金流量预算   Y}F+4   
  C (114)cash flow statement 现金流量表   (\SxG\`  
  C (115)cash ledger 现金分类账   o<%Sr*  
  C (116)cash limit 现金限额   m#8mU,7  
  C (117)CCA 现时成本会计   3B;B#0g50  
  C (118)center 中心   Dwwh;B  
  C (119)changeover time 变更时间   \t )Zk2  
  C (120)chartered entity 特许经济个体   LoNz 1KJL  
  C (121)cheque 支票   o'Po<I  
  C (122)cheque register 支票登记薄   QDSB <0j  
  C (123)coin analysis 零钱分类   Is%-r.i  
  C (124)classification 分类   Jd)|== yD  
  C (125)clock card 工时卡   i) :Q{[D  
  C (126)code 代码   Y$% Ze]~  
  C (127)commitment accounting 承诺确认会计   "y5c)l(Rg  
  C (128)common cost 共同成本   Soq 'B?>  
  C (129)company limited byguarantee 有限担保责任公司   Riu0;U( \  
C (130)company limited shares 股份有限公司   dZ;cs c@xv  
  C (131)competitive position 竞争能力状况   <!4'?K-N  
  C (132)concept 概念   wYS 4#7  
  C (133)conglomerate 跨行业企业   `ZNz Dr  
  C (134)consistency concept 一致性概念   LVO`+:  
  C (135)consolidated accounts 合并报表   pGUrYik4  
  C (136)consolidation accounting 合并会计   }JvyjE  
  C (137)consortium 财团   |8V+(V zl  
  C (138)contingency plan 应急计划   iv3NmkP1  
  C (139)contingent liabilities 或有负债   ~F DJKGK  
  C (140)continuous operation 连续生产   Jf4D">h  
  C (141)contra 抵消   U%U%a,rA5s  
  C (142)contract cost 合同成本   WM*7p;t@)  
  C (143)contract costing 合同成本计算   8'/vW~f  
  C (144)contribution 贡献毛益   !a4pKN`qLY  
  C (145)contribution centre 贡献中心   B ljZ&wZW  
  C (146)contribution chart 贡献图   J Wof<D,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   qfG `H#cA<  
  C (148)contribution to salesration 贡献毛益对销售比率   }J"}poB:  
  C (149)control 控制   c1!h;(&  
  C (150)control account 控制帐户   Q>= :$I  
  C (151)control limits 控制限度   6fQQKM@a|  
  C (152)controllability concept 可控制概念   )*$'e<?`  
  C (153)controllable cost 可控制成本   q=g;TAXZl  
  C (154)conversion cost 加工成本   E}4R[6YD  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   z l@ <X0q  
  C (156)corporate appraisal 公司评估   B!rY\ ?W  
  C (157)corporate planning 公司计划   JZ80|-c  
  C (158)corporate social reporting 公司社会报告   i>>_S&!9p  
  C (159)corporation 股份公司   aElEV e3  
  C (160)cost 成本   JtvAi\52$  
  C (161)cost account 成本帐户   Bo)w#X  
  C (162)cost accounting 成本会计   YzsHec  
  C (163)cost accounting manual 成本手册   0zdH6 &  
  C (164)cost accounts calendar 成本报表的日历时间   k q_B5L?  
  C (165)cost adjustment 成本调整   ocGqX Dg3  
  C (166)cost allocation 成本分配   beN0 ?G  
  C (167)cost apportionment 成本分摊   n$B=Vt,  
  C (168)cost attribution 成本归属   AfFF u\  
  C (169)cost audit 成本审计   #!C/~"Y*`|  
  C (170)cost behaviour 成本性态   jh2D 9h  
  C (171)cost benefit analysis 成本效益分析   1kvBQ1+  
  C (172)cost center 成本中心   )0~zL} )?  
  C (173)cost driver 成本动因
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