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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 N\'TR6_,b  
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  1.audit   审计 EsTB(9c?  
  2.attestation   鉴证 pcnl0o~  
  3.credibility   可信赖程度 /22nLc;/Cx  
  4.audit of financial statements 财务报表审计 ;?zF6zvQ  
  5.agreed-upon procedures 执行商定程序 )(lJT&e  
  6.high levels of assurance 高水平保证 1\y@E  
  7.compilation 编制 h D.)M  
  8.reliability 可靠性 ^zg acn  
  9.relevance 相关性 sCkO0dl8  
  10.professional skepticism 职业谨慎 M1EOnq4-  
  11.objectivity 客观性 &sdx`,  
  12. professional competence 专业胜任能力 =HS4I.@c_5  
  13.Senior/CPA-in-charge 项目经理 \ADLMj`F|  
  14.audit engagement letter 业务约定书 |kseKZ3  
  15.recurring audit 连续审计 Ik Qe~;Y  
  16.the client 委托人 (xu=%  
  17.change CPA 更换注册会计 []gRfM]$ &  
  18.the existing CPA 现任注册会计师 FfG%C>E6~  
  19.the successor CPA 后任注册会计师 z+ ZG1\  
  20.the preceding CPA前任注册会计师 T<6GcI>A  
  21.issue the audit report 出具审计报告 x9&p!&*&IT  
  22.expert 专家 ws[/  
  23.the board of directors 董事会 'BhwNuW\"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 O:I Q!mzV5  
  25.assess material misstatement risks评估重大错报风险 cJ2PI  
  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 ('JKN"3  
  27.a general knowledge of —— 初步了解―――的情况 H{%H^t>  
  28.a more knowledge of—— 进一步了解的情况 j`9Qzi1  
  29.the prior year‘s working papers 以前年度工作底稿 7h`^N5H.q  
  30.minutes of meeting 会议纪要 ^KbL , T  
  31.business risks 经营风险 *Q E"K2\5  
  32.appropriateness 适当性 X$^JAZ09  
  33.accounting estimate 会计估计 M*(H)i;s:w  
  34.management representations 管理层声明 7&foEJ3q  
  35.going concern assumption 持续经营假设 CdL.?^  
  36.audit plan 审计计划 ]Jn2Ra"j  
  37.significant audit areas 重点审计领域 I0_Ecp  
  38.error 错误 #)]E8=}  
  39.fraud舞弊 (hN?:q?'  
  40.modified or additional procedures 修改或追加审计程序 0sh~I  
  41.misappropriation of assets 侵占资产 /NU103F yt  
  42.transactions without substance 虚假交易 Zi*%* nX  
  43.unusual pressures 异常压力 \<V)-eB   
  44.the suspected noncompliance 涉嫌存在违法行为 |vz9Hs$@l  
  45.materialiy 重要性 'yr{^Pek  
  46.exceed the materiality level 超过重要性水平 o0mJ y'  
  47.approach the materiality level 接近重要性水平 ^1 ;BiQ  
  48.an acceptably low level 可接受水平 i ?-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 GW/WUzK  
  50.misstatements or omissions 错报或漏报 Y{+3}drJE  
  51.aggregate 总计 dp<$Zw8BE  
  52.subsequent events 期后事项 9go))&`PJL  
  53.adjust the financial statements 调整财务报表 CN\=9Rvs  
  54.perform additional audit procedures 实施追加的审计程序 `{o$F ::(  
  55.audit risk 审计风险 =$&&[&  
  56.detection risk 检查风险 `HyF_m>\  
  57.inappropriate audit opinion 不适当的审计意见 b 4OnZ;FI  
  58.material misstatement 重大的错报 N}mh}  
  59.tolerable misstatement 可容忍错报 (N aK3_  
  60.the acceptable level of detection risk 可接受的检查风险 Ww`&i  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 yWY|]Pp  
  62.simall business 小规模企业 kceyuD$3G  
  63.accounting system 会计系统 s[X B#)H4  
  64.test of control 控制测试 $>r5>6  
  65.walk-through test 穿行测试 V|: qow:F  
  66.communication 沟通 ;==j|/ERe  
  67.flow chart 流程图 4Jykos2  
  68.reperformance of internal control 重新执行 Y0RgJn  
  69.audit evidence 审计证据 hB>^'6h+  
  70.substantive procedures 实质性程序 YtYy zX5u7  
  71.assertions 认定 6$RpV'xz  
  72.esistence 存在 tvpN/p  
  73.occurrence 发生 X8R1a?  
  74.completeness 完整性 &S-er{]]  
  75.rights and obligations 权利和义务 'RLOV  
  76.valuation and allocation 计价和分摊 `D2Mss$!  
  77.cutoff 截止 Y;_T=  L  
  78.accuracy 准确性 E1(1E?}!  
  79.classification 分类 7 :U8 f:  
  80.inspection 检查 X<euD9?  
  81.supervision of counting 监盘 X"<|Z]w  
  82.observation 观察 WcEt%mGQ,  
  83.confirmation 函证 ,g|2NjUAc  
  84.computation 计算 Uk'U?9O  
  85.analytical procedures 分析程序 :<utq|#s  
  86.vouch 核对 >rf5)Y~f  
  87.trace 追查 "DpKrVuG  
  88.audit sampling 审计抽样 Pm?B 9S  
  89.error 误差 e=>% ^F  
  90.expected error 预期误差 UA(;fZ@  
  91.population 总体 bE I!Ja  
  92.sampling risk 抽样风险 : Ss3ck*=  
  93.non- sampling risk 非抽样风险 BS2?!;,8  
  94.sampling unit 抽样单位 tX?J@+  
  95.statistical sampling 统计抽样 iN)af5)[^  
  96.tolerable error 可容忍误差 M-Sv1ZLh  
  97.the risk of under reliance 信赖不足风险 RxG^  
  98.the risk of over reliance 信赖过度风险 P {H{UKs#  
  99.the risk of incorrect rejection 误拒风险 0roCP=;  
  100. the risk of incorrect acceptance 误受风险 F,pCR7o>  
  101.working trial balance 试算平衡表 %? =)!;[  
  102.index and cross-referencing 索引和交叉索引 RL &lKHA  
  103.cash receipt 现金收入 a.,_4;'UE1  
  104.cash disbursement 现金支出 E {>`MNj  
  105.bank statement 银行对账单 jBRPR R0  
  106.bank reconciliation 银行存款余额调节表 e{!vNJ0`  
  107.balance sheet date 资产负债表日 _B$"e[:yX  
  108.net realizable value 可变现净值 I%xn,u  
  109.storeroom 仓库 6N3@!xtpi  
  110.sale invoice 销售发票 8&.-]{Z  
  111.price list 价目表 Pfan7fq+  
  112.positive confirmation request 积极式询证函 XA3s],Rk  
  113.negative confirmation request 消极式询证函 SdI1}&  
  114.purchase requisition 请购单 oD0EOT/E  
  115.receiving report 验收报告 k?j Fh6%  
  116.gross margin 毛利 rBfg*r`)  
  117.manufacturing overhead 制造费用 %h/! Y<%  
  118.material requisition 领料单 7#pZa.B)k  
  119.inventory-taking 存货盘点 Tl3"PIb  
  120.bond certificate 债券 zYr z08PJ  
  121.stock certificate 股票 gp/YjUH7k8  
  122.audit report 审计报告 eqhAus?)  
  123.entity 被审计单位 ;rHz;]si  
  124.addressee of the audit report 审计报告的收件人 h=[-Er'B  
  125.unqualified opinion 无保留意见 ~6d5zI4\  
  126.qualified opinion 保留意见 woau'7}XOu  
  127.disclaimer of opinion 无法表示意见 * nCx[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5-w:c>  
  A (2)absorbed overhead 已吸收制造费用 l%<c6;  
  A (3)absorption costing 吸收成本计算 %6i=lyH-  
  A (4)account 账户,报表   sN]Z #7  
  A (5)accounting postulate 会计假设   IG|\:Xz  
  A (6)accounting series release 会计公告文件   |-61(X.  
  A (7)accounting valuation 会计计价   7$ _ :sJ  
  A (8)account sale 承销清单 U~/ID  
  A (9)accountability concept 经营责任概念   3;Hd2 ;G  
  A (10)accountancy 会计职业   ]^ 'ZiyJX  
  A (11)accountant 会计师   sHsg_6~  
  A (12)accounting 会计   !Uy>eji}  
  A (13)agency cost 代理成本   6~@5X}^<0  
  A (14)accounting bases 会计基础   or.\)(m#(  
  A (15)accounting manual 会计手册   z2~87fv+  
  A (16)accounting period 会计期间   -tyaE  
  A (17)accounting policies 会计方针   +-ewE-:|L  
  A (18)accounting rate of return 会计报酬率   Ja [#[BJ?  
  A (19)accounting reference date 会计参照日   Q|//Z  
  A (20)accounting reference period 会计参照期间   TQ-KkH}y  
  A (21)accrual concept 应计概念   8\_*1h40s  
  A (22)accrual expenses 应计费用   jY+Do:#/wO  
  A (23)acid test ration 速动比率(酸性测试比率)   PL@7 KD Q  
  A (24)acquisition 购置   <kbnu7?a*  
  A (25)acquisition accounting 收购会计   'tuBuYD\  
  A (26)activity based accounting 作业基础成本计算   rr )/`Kmv%  
  A (27)adjusting events 调整事项   tN!Bvj:C[M  
  A (28)administrative expenses 行政管理费   Z= ik{/  
  A (29)advice note 发货通知   |j# ^@R  
  A (30)amortization 摊销   - 0DZ::  
  A (31)analytical review 分析性检查   !NA`g7'  
  A (32)annual equivalent cost 年度等量成本法   <<<NXsH  
  A (33)annual report and accounts 年度报告和报表   ?*+1~m>  
  A (34)appraisal cost 检验成本   BS.=  
  A (35)appropriation account 盈余分配账户   \(bj(any  
  A (36)articles of association 公司章程细则   ]}~4J.Yn  
  A (37)assets 资产   "XB4yExy  
  A (38)assets cover 资产保障   3?^NN|xg  
  A (39)asset value per share 每股资产价值   JV%nH! Fs  
  A (40)associated company 联营公司   3):?ZCw7y  
  A (41)attainable standard 可达标准   vX.]hp5~  
8!4[#y<  
 A (42)attributable profit 可归属利润   %rXexy!V  
  A (43)audit 审计   O! (85rp/  
  A (44)audit report 审计报告   qK-qcPLsl  
  A (45)auditing standards 审计准则   KBj@V6Q  
  A (46)authorized share capital 额定股本   0%H24N 9.  
  A (47)available hours 可用小时   |0]YA  
  A (48)avoidable costs 可避免成本 >#?iO]).  
  B (49)back-to-back loan 易币贷款   D-D #`  
  B (50)backflush accounting 倒退成本计算   X+*<B(E  
  B (51)bad debts 坏帐   b"3uD`  
  B (52)bad debts ratio 坏帐比率   eA&t %  
  B (53)bank charges 银行手续费   -R8/`M8GbD  
  B (54)bank overdraft 银行透支   s9 &)Fv-#V  
  B (55)bank reconciliation 银行存款调节表   UO J*a1BM  
  B (56)bank statement 银行对账单   X2{`l8%Ek  
  B (57)bankruptcy 破产   /N%zwj/*  
  B (58)basis of apportionment 分摊基础   pJ6Jx(  
  B (59)batch 批量   C (U  
  B (60)batch costing 分批成本计算   cqjl5UB  
  B (61)beta factor B(市场)风险因素   t)!V +Qcb  
  B (62)bill 账单   l.uN$B  
  B (63)bill of exchange 汇票   ->3uOF!q  
  B (64)bill of landing 提单   j@CKO cn2  
  B (65)bill of materials 用料预计单   R. O  
  B (66)bill payable 应付票据   BjB&[5?z  
  B (67)bill receivable 应收票据   Lz?*B$h  
  B (68)bin card 存货记录卡   1wlVz#f.  
  B (69)bonus 红利   []=_<]{  
  B (70)book-keeping 薄记   Q!`)e@r  
  B (71)Boston classification 波士顿分类   Eo Ko   
  B (72)breakeven chart 保本图   Fr2kbQTg;  
  B (73)breakeven point 保本点   [\a:4vDAbi  
  B (74)breaking-down time 复位时间   gY%OhYtF2  
  B (75)budget 预算   {=qEBbM  
  B (76)budget center 预算中心   ETxp# PZ  
  B (77)budget cost allowance 预算成本折让   ov bEmb  
  B (78)budget manual 预算手册   73VQ@J n  
  B (79)budget period 预算期间   ! . p  
  B (80)budgetary control 预算控制   V&g)m.d:n  
  B (81)budgeted capacity 预算生产能力   !"`Jqs  
  B (82)burden 制造费用   [0wP\{%  
  B (83)business center 经营中心   <c(&T<$  
  B (84)business entity 营业个体   {N "*olx  
  B (85)business unit 经营单位   ovB=Zm  
 B (86)buy-out management 管理性购买产权   Ca X^)  
  B (87)by-product 副产品 aDN.gM S  
  C (88)called-up share capital 催缴股本   ~z&0qQ  
  C (89)capacity 生产能力   1*L^^% w  
  C (90)capacity ratios 生产能力比率   tg3zXJ4k_  
  C (91)capital 资本   }#&~w 0P  
  C (92)capital assets pricing model资本资产计价模式   ?P%|P   
  C (93)capital commitment 承诺资本   Etw~*  
  C (94)capital employed 已运用的资本   K[e`t%2_  
  C (95)capital expenditure 资本支出   $.``OxJk%  
  C (96)capital expenditureauthorization 资本支出核准   ed=n``P~}  
  C (97)capital expenditure control 资本支出控制   0u>yT?jP  
  C (98)capital expenditure proposal资本支出申请   KM5jl9Vv  
  C (99)capital funding planning 资本基金筹集计划   28ja-1dB  
  C (100)capital gain 资本收益   Bj; [  
  C (101)capital investment appraisal资本投资评估    8>ESD}(  
  C (102)capital maintenance 资本保全   z1 kBNOr  
  C (103)capital resource planning 资本资源计划   )y(oHRCp->  
  C (104)capital surplus 资本盈余   ]9#CVv[rq  
  C (105)capital turnover 资本周转率   uW ) \,  
  C (106)card 记录卡   y?"$(%3|  
  C (107)cash 现金   J_|7$ l/  
  C (108)cash account 现金账户   )4@M`8  
  C (109)cash book 现金账薄   &ycjSBK  
  C (110)cash cow 金牛产品   -!@H["  
  C (111)cash flow 现金流量   @51z-T  
  C (112)cash discounted 现金贴现   '^8g9E .4K  
  C (113)cash flow budget 现金流量预算   c$.UE  
  C (114)cash flow statement 现金流量表   mlD%d!.  
  C (115)cash ledger 现金分类账   GI}4,!^N  
  C (116)cash limit 现金限额   yq1Gq bh l  
  C (117)CCA 现时成本会计   fBf]4@{  
  C (118)center 中心   S>.q 5  
  C (119)changeover time 变更时间   " 98/HzR  
  C (120)chartered entity 特许经济个体   m\_+)eI|  
  C (121)cheque 支票   sf fV.cC`  
  C (122)cheque register 支票登记薄   ,?Ok[G!cm  
  C (123)coin analysis 零钱分类   ?){0- A4  
  C (124)classification 分类   &Q2NU$  
  C (125)clock card 工时卡   rFf :A-#l  
  C (126)code 代码   ;9}w|!/  
  C (127)commitment accounting 承诺确认会计   ]U_5\$  
  C (128)common cost 共同成本   K/!/M%GB6  
  C (129)company limited byguarantee 有限担保责任公司   |!{ z? i  
C (130)company limited shares 股份有限公司   Ti hnSb  
  C (131)competitive position 竞争能力状况   4s[`y V  
  C (132)concept 概念   ,m2A p\l  
  C (133)conglomerate 跨行业企业   f#*h^91x  
  C (134)consistency concept 一致性概念   Tnf&pu#5  
  C (135)consolidated accounts 合并报表   rH[5~U  
  C (136)consolidation accounting 合并会计   (irk$d %  
  C (137)consortium 财团   - K:yU4V  
  C (138)contingency plan 应急计划   Qk?jGXB>^  
  C (139)contingent liabilities 或有负债   nUiS<D2  
  C (140)continuous operation 连续生产   ;+ TMx(  
  C (141)contra 抵消   Cw6>^  
  C (142)contract cost 合同成本   ,jAx%]@,I  
  C (143)contract costing 合同成本计算   VEL:JsY  
  C (144)contribution 贡献毛益   lq;  
  C (145)contribution centre 贡献中心   B0 6s6Q  
  C (146)contribution chart 贡献图   d^ 2u}^kG  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   vEu Ka<5  
  C (148)contribution to salesration 贡献毛益对销售比率   <l* agH-.3  
  C (149)control 控制    -0{T  
  C (150)control account 控制帐户   P]|J?$1K  
  C (151)control limits 控制限度   !y.ei1diw  
  C (152)controllability concept 可控制概念   i6-wf Gs;  
  C (153)controllable cost 可控制成本   X(4s;i  
  C (154)conversion cost 加工成本   M' &J _g  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,O$Z,J4VL  
  C (156)corporate appraisal 公司评估   `Af{H/qiI  
  C (157)corporate planning 公司计划   qXXYF>Z-  
  C (158)corporate social reporting 公司社会报告   s]$HkSH  
  C (159)corporation 股份公司   suA+8}o]  
  C (160)cost 成本   6XQ*:N/4al  
  C (161)cost account 成本帐户   f 1sy9nQs  
  C (162)cost accounting 成本会计   l0qdk #v  
  C (163)cost accounting manual 成本手册   jjJc1p0  
  C (164)cost accounts calendar 成本报表的日历时间   $ \? N<W  
  C (165)cost adjustment 成本调整   }v_p gatC  
  C (166)cost allocation 成本分配   <9Lv4`]GU5  
  C (167)cost apportionment 成本分摊   t#fs:A7P?}  
  C (168)cost attribution 成本归属   %4?SY82  
  C (169)cost audit 成本审计   &{X{36  
  C (170)cost behaviour 成本性态   m -:8jA?  
  C (171)cost benefit analysis 成本效益分析   vpZu.#5c  
  C (172)cost center 成本中心   EJ WOXxU  
  C (173)cost driver 成本动因
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