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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 qB+n6y%  
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  1.audit   审计 7k `_#  
  2.attestation   鉴证 3 :UA<&=s  
  3.credibility   可信赖程度 ai4PM b$p  
  4.audit of financial statements 财务报表审计 [KMS<4t'  
  5.agreed-upon procedures 执行商定程序 zyDZ$Dhka  
  6.high levels of assurance 高水平保证 ~]4kkm7Y  
  7.compilation 编制 `Z:3` 7c  
  8.reliability 可靠性 Rxx>{+f4M  
  9.relevance 相关性 5 8J_ w X  
  10.professional skepticism 职业谨慎 uMHRUi  
  11.objectivity 客观性 Ee8--  
  12. professional competence 专业胜任能力 90p3V\LO  
  13.Senior/CPA-in-charge 项目经理 g&bwtEZ  
  14.audit engagement letter 业务约定书 )6G " *  
  15.recurring audit 连续审计 9<v}LeX  
  16.the client 委托人 f4 Q( 1(C  
  17.change CPA 更换注册会计 ^PC\E}  
  18.the existing CPA 现任注册会计师 >&1um5K  
  19.the successor CPA 后任注册会计师 _e*c  
  20.the preceding CPA前任注册会计师 @LcT-3u  
  21.issue the audit report 出具审计报告 lj*8mS/;h  
  22.expert 专家 sY W[O"oNi  
  23.the board of directors 董事会 vb %T7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?ZaD=nh$mK  
  25.assess material misstatement risks评估重大错报风险 v{.\iIg N  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -Un=T X  
  27.a general knowledge of —— 初步了解―――的情况 AeaPK  
  28.a more knowledge of—— 进一步了解的情况 d5:tSO  
  29.the prior year‘s working papers 以前年度工作底稿 AVv#\JrRW  
  30.minutes of meeting 会议纪要 .liyC~YW  
  31.business risks 经营风险 ` dO}L  
  32.appropriateness 适当性 @89I#t6A.  
  33.accounting estimate 会计估计 {S *!B  
  34.management representations 管理层声明 Mb/L~gd"  
  35.going concern assumption 持续经营假设 y^G>{?Tha  
  36.audit plan 审计计划 9^!wUwB  
  37.significant audit areas 重点审计领域 0V3gKd7  
  38.error 错误 #X5hS w;  
  39.fraud舞弊 E+z18Lf?  
  40.modified or additional procedures 修改或追加审计程序 -E]Sk&4Gj  
  41.misappropriation of assets 侵占资产 [ fxuUmU  
  42.transactions without substance 虚假交易 8?1o<8hV  
  43.unusual pressures 异常压力 LE K/mCL  
  44.the suspected noncompliance 涉嫌存在违法行为 y AOg\+  
  45.materialiy 重要性 4>YU8/Rw  
  46.exceed the materiality level 超过重要性水平 ]n5"Z,K  
  47.approach the materiality level 接近重要性水平 a.DX%C /5  
  48.an acceptably low level 可接受水平 ec?V[v  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ;E#\   
  50.misstatements or omissions 错报或漏报 \TUE<<?1s  
  51.aggregate 总计 FCiq?@  
  52.subsequent events 期后事项 _88QgThb  
  53.adjust the financial statements 调整财务报表 uY;R8CiD  
  54.perform additional audit procedures 实施追加的审计程序 f;wc{qy  
  55.audit risk 审计风险 *NlpotW,f  
  56.detection risk 检查风险 f05=Mc&)  
  57.inappropriate audit opinion 不适当的审计意见 Qci$YTwl>  
  58.material misstatement 重大的错报 .=XD)>$  
  59.tolerable misstatement 可容忍错报 hiwIWd:H  
  60.the acceptable level of detection risk 可接受的检查风险 vbp-`M(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %2D17*eK  
  62.simall business 小规模企业 i3PKqlp.  
  63.accounting system 会计系统 j{;|g%5t  
  64.test of control 控制测试 s}ADk-7  
  65.walk-through test 穿行测试 Sl>>SP  
  66.communication 沟通 jV^C19  
  67.flow chart 流程图 *b"CPg/\  
  68.reperformance of internal control 重新执行 _]=9#Fg7{  
  69.audit evidence 审计证据 ],[)uTZc  
  70.substantive procedures 实质性程序 9P.(^SD][z  
  71.assertions 认定 eh<rRx"[  
  72.esistence 存在 MCU9O  
  73.occurrence 发生 HH8;J66I&  
  74.completeness 完整性 +9[SVw8  
  75.rights and obligations 权利和义务 >zmzK{A=  
  76.valuation and allocation 计价和分摊 #*2Rp8n  
  77.cutoff 截止 nm@']  
  78.accuracy 准确性 kXwi{P3D$  
  79.classification 分类 *Hs*,}MS  
  80.inspection 检查 >vujZw_0>  
  81.supervision of counting 监盘 qS.)UaA  
  82.observation 观察 1,`H:%z%  
  83.confirmation 函证 iYKU[UP?  
  84.computation 计算 [M:S`{SbY  
  85.analytical procedures 分析程序 XlkGjjW#/J  
  86.vouch 核对 ((|IS[  
  87.trace 追查 6peyh_  
  88.audit sampling 审计抽样 3SNL5  
  89.error 误差  AmcC:5  
  90.expected error 预期误差 .X `C^z]+  
  91.population 总体 '7tBvVO_  
  92.sampling risk 抽样风险 O>V(cmqE`  
  93.non- sampling risk 非抽样风险 0E6lmz`O  
  94.sampling unit 抽样单位 jPk c3dG +  
  95.statistical sampling 统计抽样 ~Ltr.ci  
  96.tolerable error 可容忍误差 +xj "hX>3  
  97.the risk of under reliance 信赖不足风险 G{b:i8}l  
  98.the risk of over reliance 信赖过度风险  &?+WXL>  
  99.the risk of incorrect rejection 误拒风险 |^GyH$.  
  100. the risk of incorrect acceptance 误受风险 >F3.c%VU]w  
  101.working trial balance 试算平衡表 l6 7KJ  
  102.index and cross-referencing 索引和交叉索引 )acV-+{  
  103.cash receipt 现金收入 Zw$ OKU  
  104.cash disbursement 现金支出 {QQl$ys/  
  105.bank statement 银行对账单 _%ZP{5D>  
  106.bank reconciliation 银行存款余额调节表 4:1)~z  
  107.balance sheet date 资产负债表日 _k2w(ew?  
  108.net realizable value 可变现净值 y3IWfiz>/d  
  109.storeroom 仓库 6)[< )?A.[  
  110.sale invoice 销售发票 QCpM|,drS  
  111.price list 价目表 s[AA7>]3  
  112.positive confirmation request 积极式询证函 %fhNxR  
  113.negative confirmation request 消极式询证函 HZZDv+  
  114.purchase requisition 请购单 ut &/\k=N  
  115.receiving report 验收报告 EJm4xkYLj1  
  116.gross margin 毛利 Fr5 Xp  
  117.manufacturing overhead 制造费用 5~r2sCDPk  
  118.material requisition 领料单 'UfeluMd  
  119.inventory-taking 存货盘点 k+1gQru{d  
  120.bond certificate 债券 kuKa8c  
  121.stock certificate 股票 u~F~cDu  
  122.audit report 审计报告 4# )6.f~  
  123.entity 被审计单位 \##5O7/1  
  124.addressee of the audit report 审计报告的收件人 `ZGcgO<c\  
  125.unqualified opinion 无保留意见 yn~P{}68  
  126.qualified opinion 保留意见 IR$ (_9z  
  127.disclaimer of opinion 无法表示意见 ({[,$dEa;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4%_M27bu[  
  A (2)absorbed overhead 已吸收制造费用 r:9gf?(&  
  A (3)absorption costing 吸收成本计算 MYdx .NZT  
  A (4)account 账户,报表   sN/+   
  A (5)accounting postulate 会计假设   _H\<[-l  
  A (6)accounting series release 会计公告文件   `fS^ j-_M  
  A (7)accounting valuation 会计计价   h-mTj3p-K  
  A (8)account sale 承销清单 gx;O6S{  
  A (9)accountability concept 经营责任概念   P} r)wAt  
  A (10)accountancy 会计职业   A3+6 #?:;  
  A (11)accountant 会计师   ngyY  
  A (12)accounting 会计   GAl+Zg##  
  A (13)agency cost 代理成本   &; >4N"]  
  A (14)accounting bases 会计基础   m ,tXE%l  
  A (15)accounting manual 会计手册   "s_Z&  
  A (16)accounting period 会计期间   ~&g a1r2v?  
  A (17)accounting policies 会计方针   P(ZQDTbM :  
  A (18)accounting rate of return 会计报酬率   li/aN  
  A (19)accounting reference date 会计参照日   :&yDqoQKJ  
  A (20)accounting reference period 会计参照期间   EUcKN1  
  A (21)accrual concept 应计概念   {9'M0=  
  A (22)accrual expenses 应计费用   n?QZFeI`  
  A (23)acid test ration 速动比率(酸性测试比率)   w~+aW(2  
  A (24)acquisition 购置   !B^K[2`)N  
  A (25)acquisition accounting 收购会计   h?j_Ry  
  A (26)activity based accounting 作业基础成本计算   y0IK,W'&?  
  A (27)adjusting events 调整事项   fN[8N$1-  
  A (28)administrative expenses 行政管理费   !7 _\P7M  
  A (29)advice note 发货通知   U[||~FW'  
  A (30)amortization 摊销   `ROG~0lN(  
  A (31)analytical review 分析性检查   `X8@/wf#  
  A (32)annual equivalent cost 年度等量成本法   LWmB, Zf/  
  A (33)annual report and accounts 年度报告和报表   >K:u ?YD[  
  A (34)appraisal cost 检验成本   Ai kf|)D[  
  A (35)appropriation account 盈余分配账户   }ug xN0  
  A (36)articles of association 公司章程细则   &/WAZs$2n  
  A (37)assets 资产   HL8eD^  
  A (38)assets cover 资产保障   >.DC!QV  
  A (39)asset value per share 每股资产价值   .v])S}K  
  A (40)associated company 联营公司   4hAJ!7[A.  
  A (41)attainable standard 可达标准   ISNcswN#  
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 A (42)attributable profit 可归属利润   oU+F3b}5p  
  A (43)audit 审计   sb.J bE8  
  A (44)audit report 审计报告   AsxD}Nw[Z*  
  A (45)auditing standards 审计准则   qd6fU^)i  
  A (46)authorized share capital 额定股本   =m tY  
  A (47)available hours 可用小时   n- afDV  
  A (48)avoidable costs 可避免成本 + ^ yq;z  
  B (49)back-to-back loan 易币贷款   q7Es$zjX  
  B (50)backflush accounting 倒退成本计算   xJhU<q~ ?  
  B (51)bad debts 坏帐   3W&S.$l  
  B (52)bad debts ratio 坏帐比率   =G${[V \  
  B (53)bank charges 银行手续费   !I8f#'p  
  B (54)bank overdraft 银行透支   I1=(. *B}  
  B (55)bank reconciliation 银行存款调节表   j43$]'-  
  B (56)bank statement 银行对账单   vg\/DbI'  
  B (57)bankruptcy 破产   ~5OL6Bi-q  
  B (58)basis of apportionment 分摊基础   @*O?6>  
  B (59)batch 批量   kiUk4&1  
  B (60)batch costing 分批成本计算   9M-K]0S(  
  B (61)beta factor B(市场)风险因素   a.kbov(  
  B (62)bill 账单   `f`TS#V  
  B (63)bill of exchange 汇票   I:=dG[\h2  
  B (64)bill of landing 提单   Y83GKh,*  
  B (65)bill of materials 用料预计单   q=5l4|1  
  B (66)bill payable 应付票据   Mi 0sC24b|  
  B (67)bill receivable 应收票据   gv.6h{Ut  
  B (68)bin card 存货记录卡   s~L</Xvo  
  B (69)bonus 红利   Vfs $ VY2.  
  B (70)book-keeping 薄记   kgW @RD|  
  B (71)Boston classification 波士顿分类   8q ^o.+9  
  B (72)breakeven chart 保本图   X.#oEmA ,P  
  B (73)breakeven point 保本点   @;^Y7po6u  
  B (74)breaking-down time 复位时间   YT-=;uK^S  
  B (75)budget 预算   MC!ZX)mF  
  B (76)budget center 预算中心   ~[W#/kd1n  
  B (77)budget cost allowance 预算成本折让   k$"d^*R  
  B (78)budget manual 预算手册   b{cU<;G)y.  
  B (79)budget period 预算期间   1wn&js C  
  B (80)budgetary control 预算控制   wpo1  
  B (81)budgeted capacity 预算生产能力   Op}ZB:  
  B (82)burden 制造费用   !xK=#pa  
  B (83)business center 经营中心   ^v ni&sJ  
  B (84)business entity 营业个体   Z" v <0]rN  
  B (85)business unit 经营单位   bbN%$/d  
 B (86)buy-out management 管理性购买产权   ?J!3j{4e  
  B (87)by-product 副产品 S2^>6/[xM  
  C (88)called-up share capital 催缴股本   #I0pYA2m  
  C (89)capacity 生产能力   \:_3i\2p  
  C (90)capacity ratios 生产能力比率   dE(tFZx  
  C (91)capital 资本   SN Y (*  
  C (92)capital assets pricing model资本资产计价模式   *75YGD  
  C (93)capital commitment 承诺资本   cy3Td28,  
  C (94)capital employed 已运用的资本   ?=On%bh  
  C (95)capital expenditure 资本支出   3Qn!y\#  
  C (96)capital expenditureauthorization 资本支出核准   H Sz" tN  
  C (97)capital expenditure control 资本支出控制   :E_a 0!'  
  C (98)capital expenditure proposal资本支出申请   +RDJY(Y$  
  C (99)capital funding planning 资本基金筹集计划   M0'v&g  
  C (100)capital gain 资本收益   SaDA`JmO  
  C (101)capital investment appraisal资本投资评估   UT]?;o"  
  C (102)capital maintenance 资本保全   K`6 z&*  
  C (103)capital resource planning 资本资源计划   F:g=i}7  
  C (104)capital surplus 资本盈余   Af-UScD%G  
  C (105)capital turnover 资本周转率   E`;;&V q-  
  C (106)card 记录卡   3vic(^Qh  
  C (107)cash 现金   zF& =U`v  
  C (108)cash account 现金账户   OI/@3"L{  
  C (109)cash book 现金账薄   <nHkg<O6Y  
  C (110)cash cow 金牛产品   <M+R\SH-  
  C (111)cash flow 现金流量   rpV1y$n<F  
  C (112)cash discounted 现金贴现   5LW}h^N  
  C (113)cash flow budget 现金流量预算   S\x=&Rz  
  C (114)cash flow statement 现金流量表   _M5%V>HO  
  C (115)cash ledger 现金分类账   E4%j.  
  C (116)cash limit 现金限额   j;nb?;  
  C (117)CCA 现时成本会计   Ib `-pRU;  
  C (118)center 中心   v/Pw9j!r;m  
  C (119)changeover time 变更时间   ?UZ?NY  
  C (120)chartered entity 特许经济个体   E5GJi  
  C (121)cheque 支票   p~jlx~1-]  
  C (122)cheque register 支票登记薄   7[#xOZT  
  C (123)coin analysis 零钱分类   x?,9_va]  
  C (124)classification 分类   kuMKX`_  
  C (125)clock card 工时卡   xTV{^=\rS  
  C (126)code 代码   onei4c>@  
  C (127)commitment accounting 承诺确认会计   ot%.M*h-  
  C (128)common cost 共同成本   %& blJ6b  
  C (129)company limited byguarantee 有限担保责任公司   iz^qR={bW  
C (130)company limited shares 股份有限公司   XEH}4;C'{  
  C (131)competitive position 竞争能力状况   kI\tqNJi  
  C (132)concept 概念   gX @`X  
  C (133)conglomerate 跨行业企业   2.I^Xf2  
  C (134)consistency concept 一致性概念   MmoR~~*  
  C (135)consolidated accounts 合并报表   fb]S-z(  
  C (136)consolidation accounting 合并会计   GHc/Zc"iX  
  C (137)consortium 财团   JgfVRqm   
  C (138)contingency plan 应急计划   <^R{U&Z@  
  C (139)contingent liabilities 或有负债   ,[rPe\w.z  
  C (140)continuous operation 连续生产   al^!,ykc  
  C (141)contra 抵消   Ty4S~ClO#'  
  C (142)contract cost 合同成本   _F(P*[[&  
  C (143)contract costing 合同成本计算   @R6 ttx  
  C (144)contribution 贡献毛益   <, @%*G1-  
  C (145)contribution centre 贡献中心   z%d#@w0X1  
  C (146)contribution chart 贡献图   _S?qDG{E|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U.0kR/>Z=  
  C (148)contribution to salesration 贡献毛益对销售比率   Ve 3 ;  
  C (149)control 控制   udk.zk  
  C (150)control account 控制帐户   8/%6@Y"Y*  
  C (151)control limits 控制限度   1} m3 ;  
  C (152)controllability concept 可控制概念   _=f=fcl  
  C (153)controllable cost 可控制成本   b'p4wE>  
  C (154)conversion cost 加工成本   (c\hy53dP  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Xz{~3ih  
  C (156)corporate appraisal 公司评估   Q(7ob}+jQ  
  C (157)corporate planning 公司计划   1+kE!2b;b  
  C (158)corporate social reporting 公司社会报告   E9fxjI%1  
  C (159)corporation 股份公司   j6:7AH|!)2  
  C (160)cost 成本   0"WDH)7hJ  
  C (161)cost account 成本帐户   ]wn/BG)  
  C (162)cost accounting 成本会计   (GK pA}~R  
  C (163)cost accounting manual 成本手册   X JGB)3QI  
  C (164)cost accounts calendar 成本报表的日历时间   XVVD 0^ Q  
  C (165)cost adjustment 成本调整   P87# CAN  
  C (166)cost allocation 成本分配   D)$8 W[  
  C (167)cost apportionment 成本分摊   eTa y>G  
  C (168)cost attribution 成本归属   -#:zsu  
  C (169)cost audit 成本审计   2B1xUj ]  
  C (170)cost behaviour 成本性态   ,?cH"@ RJ  
  C (171)cost benefit analysis 成本效益分析   6cS>bl  
  C (172)cost center 成本中心   F3U`ueP  
  C (173)cost driver 成本动因
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