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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 J6( RlHS;  
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  1.audit   审计 -Xxu/U})%  
  2.attestation   鉴证 m$E^u[  
  3.credibility   可信赖程度 i B!hEbz  
  4.audit of financial statements 财务报表审计 j #I:6yA3  
  5.agreed-upon procedures 执行商定程序 /q"d`!h)w  
  6.high levels of assurance 高水平保证 <K#'3&*$s  
  7.compilation 编制 ZkB6bji  
  8.reliability 可靠性 hLytKPgt  
  9.relevance 相关性 yw* mA1v  
  10.professional skepticism 职业谨慎 >4|c7z4  
  11.objectivity 客观性 Y( $Ji12  
  12. professional competence 专业胜任能力 ,v}?{p c  
  13.Senior/CPA-in-charge 项目经理 0ve`  
  14.audit engagement letter 业务约定书 !V]MLA`  
  15.recurring audit 连续审计 yXTK(<'  
  16.the client 委托人 S\3AW,c]w  
  17.change CPA 更换注册会计 ,bVS.A'o  
  18.the existing CPA 现任注册会计师 y  KYP  
  19.the successor CPA 后任注册会计师 1] %W\RHxo  
  20.the preceding CPA前任注册会计师 &vFqe,Z  
  21.issue the audit report 出具审计报告 (3N"oE.b]  
  22.expert 专家 ;naq-%'Sg  
  23.the board of directors 董事会 zD)IU_GWa  
  24.knowledge of the entity‘ s business 了解被审计单位情况 zY1s7/$ i  
  25.assess material misstatement risks评估重大错报风险 ksu}+i,a  
  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 +=6RmId+X  
  27.a general knowledge of —— 初步了解―――的情况 ."IJmv  
  28.a more knowledge of—— 进一步了解的情况 i+)}aA  
  29.the prior year‘s working papers 以前年度工作底稿 .L^pMU+!^  
  30.minutes of meeting 会议纪要 YXX36  
  31.business risks 经营风险 q[)q|R|  
  32.appropriateness 适当性 8Q^6ibE  
  33.accounting estimate 会计估计 5e#&"sJ.1  
  34.management representations 管理层声明 a/ QtJwIV  
  35.going concern assumption 持续经营假设 B?;' lDz*  
  36.audit plan 审计计划 Hbjb7Y?[  
  37.significant audit areas 重点审计领域 wc7mJxJxA  
  38.error 错误 e8AjO$49  
  39.fraud舞弊 U/X|i /  
  40.modified or additional procedures 修改或追加审计程序 $(@o$%d  
  41.misappropriation of assets 侵占资产 QE 45!Z g  
  42.transactions without substance 虚假交易 7b&JX'`Mb  
  43.unusual pressures 异常压力 \LdmGv@ &  
  44.the suspected noncompliance 涉嫌存在违法行为 Sa;<B :|  
  45.materialiy 重要性 >bfYy =/  
  46.exceed the materiality level 超过重要性水平 %NT`C9][  
  47.approach the materiality level 接近重要性水平 M&qh]v gC  
  48.an acceptably low level 可接受水平 Ew %{ i(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 :!JpP R5  
  50.misstatements or omissions 错报或漏报 + mfe*'AU  
  51.aggregate 总计 *L%6qxl`V  
  52.subsequent events 期后事项 KE/-VjZu  
  53.adjust the financial statements 调整财务报表 rU=b?D)n!w  
  54.perform additional audit procedures 实施追加的审计程序 \7Gg2;TA6o  
  55.audit risk 审计风险 ""1#bs{n  
  56.detection risk 检查风险 }+9 1s'/c  
  57.inappropriate audit opinion 不适当的审计意见 aho'|%y)  
  58.material misstatement 重大的错报 t&GA6ML#s  
  59.tolerable misstatement 可容忍错报 0?lp/|K  
  60.the acceptable level of detection risk 可接受的检查风险 8K \'Z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `fBG~NDw  
  62.simall business 小规模企业 ;wij}y-6  
  63.accounting system 会计系统 mje<d"bW  
  64.test of control 控制测试 q2x|%H RF  
  65.walk-through test 穿行测试 (Wd_G-da  
  66.communication 沟通 r]A" Og_U  
  67.flow chart 流程图 DtzA$|Q}  
  68.reperformance of internal control 重新执行 p?+lAbe6H  
  69.audit evidence 审计证据 RAIVdQ}.Z  
  70.substantive procedures 实质性程序 =?/N5O(  
  71.assertions 认定 };&HhBc!g  
  72.esistence 存在 C# MF pT  
  73.occurrence 发生 T4OguP=  
  74.completeness 完整性 4. 1rJa  
  75.rights and obligations 权利和义务 L([E98fo  
  76.valuation and allocation 计价和分摊 JDLTOLG  
  77.cutoff 截止 Yim{U:F  
  78.accuracy 准确性 TZ?Os4+  
  79.classification 分类 fCgBH~w,9  
  80.inspection 检查 A <4_DVd@@  
  81.supervision of counting 监盘 bTZ>@~$  
  82.observation 观察 P^ptsZ%  
  83.confirmation 函证 iO!27y  
  84.computation 计算 `J72+RA  
  85.analytical procedures 分析程序 ?h/xAl  
  86.vouch 核对 lj .nCV_  
  87.trace 追查 ;wJ~haC  
  88.audit sampling 审计抽样 N>+P WE$  
  89.error 误差 7#QLtU  
  90.expected error 预期误差 i 3m3zXt  
  91.population 总体 _i5mC,OffN  
  92.sampling risk 抽样风险 v`y6y8:>  
  93.non- sampling risk 非抽样风险 }$o*  
  94.sampling unit 抽样单位 B\\6#  
  95.statistical sampling 统计抽样 h}<0/  
  96.tolerable error 可容忍误差 0y)}.'  
  97.the risk of under reliance 信赖不足风险 G+0> <,S  
  98.the risk of over reliance 信赖过度风险 {vs 4vS6  
  99.the risk of incorrect rejection 误拒风险  s[3 e =N  
  100. the risk of incorrect acceptance 误受风险 <3d;1o   
  101.working trial balance 试算平衡表 <lUOJV{&\  
  102.index and cross-referencing 索引和交叉索引 pX@Si3G `  
  103.cash receipt 现金收入 !RS9%ES_?  
  104.cash disbursement 现金支出 |+>uA[6#  
  105.bank statement 银行对账单 ))!Bg?t-  
  106.bank reconciliation 银行存款余额调节表 J , V  
  107.balance sheet date 资产负债表日 ?a S%  
  108.net realizable value 可变现净值 1%%'6cWWu  
  109.storeroom 仓库 8O>}k  
  110.sale invoice 销售发票 MhNFW'_  
  111.price list 价目表 ~ |6dH  
  112.positive confirmation request 积极式询证函 c! @F  
  113.negative confirmation request 消极式询证函 gw"~RV0  
  114.purchase requisition 请购单 OA[&Za#w  
  115.receiving report 验收报告 z"lqrSJ:  
  116.gross margin 毛利 Frk cO  
  117.manufacturing overhead 制造费用 S=' wJ@?;  
  118.material requisition 领料单 rz6uDJ"  
  119.inventory-taking 存货盘点 zrs<#8!Y_!  
  120.bond certificate 债券 $(ewk):  
  121.stock certificate 股票 syv$XeG=}  
  122.audit report 审计报告 Z%m-HE:k  
  123.entity 被审计单位 !YiuwFt  
  124.addressee of the audit report 审计报告的收件人 +iy7e6P  
  125.unqualified opinion 无保留意见 I]h-\;96  
  126.qualified opinion 保留意见 'n0 .#E_  
  127.disclaimer of opinion 无法表示意见 '0:i<`qv#g  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [*)Z!)  
  A (2)absorbed overhead 已吸收制造费用 .x!T+`l>8I  
  A (3)absorption costing 吸收成本计算 P-CB;\  
  A (4)account 账户,报表   2edBQYWd  
  A (5)accounting postulate 会计假设   h>alGLN>  
  A (6)accounting series release 会计公告文件   Rs*v m  
  A (7)accounting valuation 会计计价   %r;w;`/hA  
  A (8)account sale 承销清单 m*Lo|F  
  A (9)accountability concept 经营责任概念   JQ@fuo %  
  A (10)accountancy 会计职业   !Vheq3"q/  
  A (11)accountant 会计师   9I`Y-D  
  A (12)accounting 会计   6 {}JbRNf  
  A (13)agency cost 代理成本   Y# FO5O%W  
  A (14)accounting bases 会计基础   ub Y G  
  A (15)accounting manual 会计手册   DdSSd@,x*  
  A (16)accounting period 会计期间   @m~RtC-Q  
  A (17)accounting policies 会计方针   B6] <G-  
  A (18)accounting rate of return 会计报酬率   *f5l=lDOB  
  A (19)accounting reference date 会计参照日   M\oTZ@  
  A (20)accounting reference period 会计参照期间   09S6#;N&  
  A (21)accrual concept 应计概念   e}0:"R%E  
  A (22)accrual expenses 应计费用   1f#mHt:(  
  A (23)acid test ration 速动比率(酸性测试比率)   [Il~K  
  A (24)acquisition 购置   WZZ4]cC  
  A (25)acquisition accounting 收购会计   #eK=  
  A (26)activity based accounting 作业基础成本计算   [mUBHYD7OI  
  A (27)adjusting events 调整事项   #?[.JD51l  
  A (28)administrative expenses 行政管理费   C5W>W4EM  
  A (29)advice note 发货通知   ?m0IehI  
  A (30)amortization 摊销   5\Fz!  
  A (31)analytical review 分析性检查   5Y\!pf7SQ|  
  A (32)annual equivalent cost 年度等量成本法   Xl_Uz8Hp  
  A (33)annual report and accounts 年度报告和报表   9!U@"~yB  
  A (34)appraisal cost 检验成本   "&~ 0T#  
  A (35)appropriation account 盈余分配账户   Bfr'Zdw  
  A (36)articles of association 公司章程细则   j>Ag\@2ME  
  A (37)assets 资产   ,RxYd6  
  A (38)assets cover 资产保障   -x`G2i  
  A (39)asset value per share 每股资产价值   xd-XWXc  
  A (40)associated company 联营公司   g~S)aU\:,  
  A (41)attainable standard 可达标准   k~3.MU  
pV(lhDNoQ  
 A (42)attributable profit 可归属利润   |J0Q,F]T  
  A (43)audit 审计   1l8Etp&<  
  A (44)audit report 审计报告   'b/ <x|  
  A (45)auditing standards 审计准则   gRJfX %*F  
  A (46)authorized share capital 额定股本   fP HLXg5s  
  A (47)available hours 可用小时   x9W(cKB'S  
  A (48)avoidable costs 可避免成本 }_ mT l@*  
  B (49)back-to-back loan 易币贷款   RthT \%R  
  B (50)backflush accounting 倒退成本计算   xJs;v  
  B (51)bad debts 坏帐   q<#>HjC  
  B (52)bad debts ratio 坏帐比率   ^Q+i=y{W  
  B (53)bank charges 银行手续费   zsXoBD\h  
  B (54)bank overdraft 银行透支   v"^~&q0x  
  B (55)bank reconciliation 银行存款调节表   ]i*](UQ  
  B (56)bank statement 银行对账单   5 BtX63  
  B (57)bankruptcy 破产   Jb["4X;h  
  B (58)basis of apportionment 分摊基础   jZoNi  
  B (59)batch 批量   !0,Mp@ j/  
  B (60)batch costing 分批成本计算   h*B|fy4K9U  
  B (61)beta factor B(市场)风险因素   ULH0'@BJ  
  B (62)bill 账单   ul f2vD  
  B (63)bill of exchange 汇票   =*vMA#e  
  B (64)bill of landing 提单   . lgPFr6X  
  B (65)bill of materials 用料预计单   qT:zEt5  
  B (66)bill payable 应付票据   JRMM?y  
  B (67)bill receivable 应收票据   WQNE 2Q  
  B (68)bin card 存货记录卡   Xjio Z  
  B (69)bonus 红利   Mg,:UC:  
  B (70)book-keeping 薄记   B[4pX +f  
  B (71)Boston classification 波士顿分类   'CZa3ux  
  B (72)breakeven chart 保本图   SJt<+kg  
  B (73)breakeven point 保本点   _ee dBpV  
  B (74)breaking-down time 复位时间   Z?Hs@j  
  B (75)budget 预算   mo{MR:> )  
  B (76)budget center 预算中心   BvrB:%_:  
  B (77)budget cost allowance 预算成本折让   D}C,![   
  B (78)budget manual 预算手册   aVL=K  
  B (79)budget period 预算期间   YXurYwV  
  B (80)budgetary control 预算控制   Mb1t:Xf^g  
  B (81)budgeted capacity 预算生产能力   xM[Vc  
  B (82)burden 制造费用   P + "Y  
  B (83)business center 经营中心   }N0Qm[R  
  B (84)business entity 营业个体   1?*  
  B (85)business unit 经营单位   (+<1*5BEkT  
 B (86)buy-out management 管理性购买产权   9+s.w25R  
  B (87)by-product 副产品 73#x|lY  
  C (88)called-up share capital 催缴股本   m!z|h9Ed  
  C (89)capacity 生产能力   Eodn/  
  C (90)capacity ratios 生产能力比率   G$0c '9d*(  
  C (91)capital 资本   #rO8Kf  
  C (92)capital assets pricing model资本资产计价模式   &!aAO(g  
  C (93)capital commitment 承诺资本   r0d35  
  C (94)capital employed 已运用的资本   |tR OL 9b  
  C (95)capital expenditure 资本支出   rNjn~c  
  C (96)capital expenditureauthorization 资本支出核准   [.hyZ}B  
  C (97)capital expenditure control 资本支出控制   %CUGm$nH  
  C (98)capital expenditure proposal资本支出申请   zA+~7;7E  
  C (99)capital funding planning 资本基金筹集计划   :c9U>1`g&  
  C (100)capital gain 资本收益   3p2P= T  
  C (101)capital investment appraisal资本投资评估   iRg7*MQu  
  C (102)capital maintenance 资本保全   ;,i]w"*  
  C (103)capital resource planning 资本资源计划   u]u[(K5F  
  C (104)capital surplus 资本盈余   @';B_iQ  
  C (105)capital turnover 资本周转率   1&;QyTN  
  C (106)card 记录卡   ]?x: Qm'yo  
  C (107)cash 现金   cLPkK3O\=  
  C (108)cash account 现金账户   t5)+&I2  
  C (109)cash book 现金账薄   oI)GKA_Ng7  
  C (110)cash cow 金牛产品   p~noM/*2r  
  C (111)cash flow 现金流量   63`{.yZ*z  
  C (112)cash discounted 现金贴现   o?1 ;<gs  
  C (113)cash flow budget 现金流量预算   .s+aZwTMT  
  C (114)cash flow statement 现金流量表   ~%?`P/.o  
  C (115)cash ledger 现金分类账   .q&'&~!_  
  C (116)cash limit 现金限额   +xc'1id@[  
  C (117)CCA 现时成本会计   "S 3wk=?4  
  C (118)center 中心   fwK}/0%  
  C (119)changeover time 变更时间   A )%A!  
  C (120)chartered entity 特许经济个体   ? 4H i-  
  C (121)cheque 支票   *(PL _/:  
  C (122)cheque register 支票登记薄   OHiQ7#y  
  C (123)coin analysis 零钱分类   d*)CT?d&  
  C (124)classification 分类   A,r*%&4~  
  C (125)clock card 工时卡   l; y7]DO  
  C (126)code 代码   =+ t^f  
  C (127)commitment accounting 承诺确认会计   5~mh'<:  
  C (128)common cost 共同成本   =K{\p`?  
  C (129)company limited byguarantee 有限担保责任公司   s w39\urf  
C (130)company limited shares 股份有限公司   J|'7_0OAx  
  C (131)competitive position 竞争能力状况   *tm0R>?!  
  C (132)concept 概念   Y0 D}g3`  
  C (133)conglomerate 跨行业企业   /mp*>sNr6  
  C (134)consistency concept 一致性概念   \(t@1]&jw  
  C (135)consolidated accounts 合并报表   3 %.#}O,(  
  C (136)consolidation accounting 合并会计   DJgTA]$&  
  C (137)consortium 财团   lA>D S#_  
  C (138)contingency plan 应急计划   5@^ dgq  
  C (139)contingent liabilities 或有负债   Q{B}ef  
  C (140)continuous operation 连续生产   &\apwD  
  C (141)contra 抵消   }$bF 5&  
  C (142)contract cost 合同成本   Q#nOJ(KV  
  C (143)contract costing 合同成本计算   #j *d^j&  
  C (144)contribution 贡献毛益   3;% 5Yu  
  C (145)contribution centre 贡献中心   Oft4- 4$E  
  C (146)contribution chart 贡献图   n_3O-X(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]p_@@QTC  
  C (148)contribution to salesration 贡献毛益对销售比率   lFTF ,G  
  C (149)control 控制   o.q/O)'V u  
  C (150)control account 控制帐户   35tu>^_#V  
  C (151)control limits 控制限度   z{Mr$%'EY  
  C (152)controllability concept 可控制概念   S[7WW$lF  
  C (153)controllable cost 可控制成本   B<C*  
  C (154)conversion cost 加工成本   _/wV;h~R  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2Ry1b+\  
  C (156)corporate appraisal 公司评估   ew"v{=X  
  C (157)corporate planning 公司计划   =m5SK5vLKT  
  C (158)corporate social reporting 公司社会报告   ID#I`}h.k  
  C (159)corporation 股份公司   Ug&,Y/tFw2  
  C (160)cost 成本   Zh_|m#)  
  C (161)cost account 成本帐户   JPGzrEaZ  
  C (162)cost accounting 成本会计   6;|n]m\Vd  
  C (163)cost accounting manual 成本手册   6M13f@v  
  C (164)cost accounts calendar 成本报表的日历时间   u%.$BD Hg  
  C (165)cost adjustment 成本调整   -WYAN:s  
  C (166)cost allocation 成本分配   y#XbJuN/  
  C (167)cost apportionment 成本分摊   r2k2%nI-J  
  C (168)cost attribution 成本归属   {dmj/6Lc  
  C (169)cost audit 成本审计   ?s:d[To6  
  C (170)cost behaviour 成本性态   }d<}FJ-,  
  C (171)cost benefit analysis 成本效益分析   !"eIV@7  
  C (172)cost center 成本中心   otk}y8  
  C (173)cost driver 成本动因
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