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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
 gmRT1T  
7Y32p'  
注会《审计》英语常用词汇 }{5mH:  
f{igW?Ho  
{eEC:[  
  1.audit   审计 *!g 24  
  2.attestation   鉴证 (rr}Pv%yb  
  3.credibility   可信赖程度 JvfQib  
  4.audit of financial statements 财务报表审计 a(@p0YpKT  
  5.agreed-upon procedures 执行商定程序 y7JZKtsFA  
  6.high levels of assurance 高水平保证 l@N;sI<O-  
  7.compilation 编制 % Cu.u)/+  
  8.reliability 可靠性 nw0L1TP/J  
  9.relevance 相关性 U~*c#U"bh  
  10.professional skepticism 职业谨慎 @8=vFP'  
  11.objectivity 客观性 G[3k  
  12. professional competence 专业胜任能力 T~%H%O(F  
  13.Senior/CPA-in-charge 项目经理 d /B'[Ur  
  14.audit engagement letter 业务约定书 0%s3Mp6H  
  15.recurring audit 连续审计 Y5ogi )  
  16.the client 委托人 hojHbmm4  
  17.change CPA 更换注册会计 {J~(#i k   
  18.the existing CPA 现任注册会计师 g4:VR:o  
  19.the successor CPA 后任注册会计师 e=t<H"&  
  20.the preceding CPA前任注册会计师 Mo}H_8y  
  21.issue the audit report 出具审计报告 L 42|>%uo  
  22.expert 专家 F#(.v7 Za  
  23.the board of directors 董事会 hCzjC|EO~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W.A1m4l58R  
  25.assess material misstatement risks评估重大错报风险 d/XlV]#2x\  
  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 yjEI/9_  
  27.a general knowledge of —— 初步了解―――的情况 fokwW}>B[f  
  28.a more knowledge of—— 进一步了解的情况 CQdBf3q  
  29.the prior year‘s working papers 以前年度工作底稿 KNg8HYFW\  
  30.minutes of meeting 会议纪要 Tu]&^[B('  
  31.business risks 经营风险 0Injyc*bMF  
  32.appropriateness 适当性 "~u_\STn <  
  33.accounting estimate 会计估计 6*ZU}xT  
  34.management representations 管理层声明 Fr-[UZ~V  
  35.going concern assumption 持续经营假设 8HMo.*Ti9  
  36.audit plan 审计计划 S|"Fgoj r  
  37.significant audit areas 重点审计领域 AG]W O8f)  
  38.error 错误 m CM|&u  
  39.fraud舞弊 Kb}MF9?:e  
  40.modified or additional procedures 修改或追加审计程序 BlXX:aZv  
  41.misappropriation of assets 侵占资产 9Z&?R++?  
  42.transactions without substance 虚假交易 YgCc|W3{  
  43.unusual pressures 异常压力 (NX)o P  
  44.the suspected noncompliance 涉嫌存在违法行为 3b Wum  
  45.materialiy 重要性 ezp<@'0ZT  
  46.exceed the materiality level 超过重要性水平 VS?dvZ1cC  
  47.approach the materiality level 接近重要性水平 ~}BJ0P(VMc  
  48.an acceptably low level 可接受水平 {G]?{c)"  
  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 '/k^C9~m r  
  50.misstatements or omissions 错报或漏报 ],n%Xp  
  51.aggregate 总计 9"~9hOEct  
  52.subsequent events 期后事项 #wF1  
  53.adjust the financial statements 调整财务报表 Cz_AJ-WR  
  54.perform additional audit procedures 实施追加的审计程序 *|mz_cKu  
  55.audit risk 审计风险 (@ "=F6P  
  56.detection risk 检查风险 Y2<dM/b/  
  57.inappropriate audit opinion 不适当的审计意见 !g8*r"[UJ  
  58.material misstatement 重大的错报 =f>HiF  
  59.tolerable misstatement 可容忍错报 XdpF&B&K7Q  
  60.the acceptable level of detection risk 可接受的检查风险 yVaUt_Zi  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :/B:FY=  
  62.simall business 小规模企业 _R)&k%i}  
  63.accounting system 会计系统 Vt'L1Wr0v  
  64.test of control 控制测试 F) ?o,  
  65.walk-through test 穿行测试 L[rpb.'FG  
  66.communication 沟通 8Jr1_a  
  67.flow chart 流程图 ~;[&K%n  
  68.reperformance of internal control 重新执行 u+i(";\  
  69.audit evidence 审计证据 GR<c=   
  70.substantive procedures 实质性程序 AM'gnP>  
  71.assertions 认定 +@0TMK,P  
  72.esistence 存在 0Q'v HZ"  
  73.occurrence 发生 cf)J )  
  74.completeness 完整性 Km,*)X.-5  
  75.rights and obligations 权利和义务 X(]Zr  
  76.valuation and allocation 计价和分摊 (#$$nQj  
  77.cutoff 截止 =L"^.c@  
  78.accuracy 准确性 i2*d+?Er  
  79.classification 分类 jeq:  
  80.inspection 检查 l7z 6i*R  
  81.supervision of counting 监盘 3qtr9NI  
  82.observation 观察 3[r";Wt#  
  83.confirmation 函证 fD{II+T  
  84.computation 计算 s"i~6})K<$  
  85.analytical procedures 分析程序 r0\?WoF2C  
  86.vouch 核对 }p=g*Zo*C;  
  87.trace 追查 3y ryeS  
  88.audit sampling 审计抽样 G+VD8]!K1  
  89.error 误差 gz;&u)  
  90.expected error 预期误差 g`[`P@  
  91.population 总体 OEnDsIh q  
  92.sampling risk 抽样风险 SauH>  
  93.non- sampling risk 非抽样风险 yxwWj>c  
  94.sampling unit 抽样单位 o2aM#Q  
  95.statistical sampling 统计抽样 \, 8p1$G  
  96.tolerable error 可容忍误差 Ql &0O27  
  97.the risk of under reliance 信赖不足风险 @uM EXP  
  98.the risk of over reliance 信赖过度风险 mRwT_(;t  
  99.the risk of incorrect rejection 误拒风险 Fnb2.R'+  
  100. the risk of incorrect acceptance 误受风险 .%'Z~|K4  
  101.working trial balance 试算平衡表 B_ k2u  
  102.index and cross-referencing 索引和交叉索引 QL97WK\$  
  103.cash receipt 现金收入 =1Z;Ma<;  
  104.cash disbursement 现金支出 b:kXNDc  
  105.bank statement 银行对账单 cwe1^SJ6y  
  106.bank reconciliation 银行存款余额调节表 H-I{-Fm  
  107.balance sheet date 资产负债表日 Hm fXe  
  108.net realizable value 可变现净值 f@@s1gdb  
  109.storeroom 仓库 (#|{%4g@>  
  110.sale invoice 销售发票 R^%e1 KO]  
  111.price list 价目表 f8' MP9Lv  
  112.positive confirmation request 积极式询证函 ]\Xc9N8w  
  113.negative confirmation request 消极式询证函 )DT|(^  
  114.purchase requisition 请购单 {U"^UuU]  
  115.receiving report 验收报告 LnFWA0y  
  116.gross margin 毛利 }H RK?.Vj:  
  117.manufacturing overhead 制造费用 RV+E^pkp$  
  118.material requisition 领料单 $*\L4<(  
  119.inventory-taking 存货盘点 ufrqsv]=  
  120.bond certificate 债券 ghAi{@s$)  
  121.stock certificate 股票 DG[%Nhle  
  122.audit report 审计报告 l?8)6z#Zl  
  123.entity 被审计单位 7NL% $ Vf  
  124.addressee of the audit report 审计报告的收件人 0q,pi qjO  
  125.unqualified opinion 无保留意见 he$XLTmr:  
  126.qualified opinion 保留意见 (UYF%MA}"  
  127.disclaimer of opinion 无法表示意见 \.#p_U5In  
  128.adverse opinion 否定意见
(K :]7  
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A (1)ABC 作业基础成本计算   C4\,z\Q  
  A (2)absorbed overhead 已吸收制造费用 HjA_g0u  
  A (3)absorption costing 吸收成本计算 |0.Xl+7  
  A (4)account 账户,报表   TWd;EnNM  
  A (5)accounting postulate 会计假设   E4i0i!<z  
  A (6)accounting series release 会计公告文件   VK:8 Nk_y  
  A (7)accounting valuation 会计计价   8K{[2O7i)  
  A (8)account sale 承销清单 !kL> ,O>/  
  A (9)accountability concept 经营责任概念   o' 'wCr%  
  A (10)accountancy 会计职业   ;%!B[+ut"  
  A (11)accountant 会计师   z0bJ?~w,  
  A (12)accounting 会计   SDYv(^ f ,  
  A (13)agency cost 代理成本   ?La Ued'  
  A (14)accounting bases 会计基础   {gsdG-  
  A (15)accounting manual 会计手册   F|+W.9  
  A (16)accounting period 会计期间   %Dig)<yx  
  A (17)accounting policies 会计方针   =IjQ40W  
  A (18)accounting rate of return 会计报酬率   _&#S@aGw  
  A (19)accounting reference date 会计参照日   -$2kO`|p  
  A (20)accounting reference period 会计参照期间   %o w^dzW  
  A (21)accrual concept 应计概念   "TS  
  A (22)accrual expenses 应计费用   {9LWUCpsf  
  A (23)acid test ration 速动比率(酸性测试比率)   jS<_ )  
  A (24)acquisition 购置   P"_$uO(5x  
  A (25)acquisition accounting 收购会计   8K"+,s(%R  
  A (26)activity based accounting 作业基础成本计算   ,Hn^z<f   
  A (27)adjusting events 调整事项   5x8+xw3Eh  
  A (28)administrative expenses 行政管理费   $uDqqG(^  
  A (29)advice note 发货通知   7KjUW\mN2Z  
  A (30)amortization 摊销   !>z:m!MlQ  
  A (31)analytical review 分析性检查   XfYC7-e9c  
  A (32)annual equivalent cost 年度等量成本法   k\`S lb1  
  A (33)annual report and accounts 年度报告和报表   58V[mlW)O0  
  A (34)appraisal cost 检验成本   1.U`D\7mb  
  A (35)appropriation account 盈余分配账户   51B lM%  
  A (36)articles of association 公司章程细则   X"aEJ|y  
  A (37)assets 资产   5W? v'"  
  A (38)assets cover 资产保障   Vz=auM1xZ  
  A (39)asset value per share 每股资产价值   I97yt[,Yy  
  A (40)associated company 联营公司   FFKGd/:!  
  A (41)attainable standard 可达标准   \e3`/D  
x_#-tB  
 A (42)attributable profit 可归属利润   \G |%Zw|  
  A (43)audit 审计   3AcD,,M>>  
  A (44)audit report 审计报告   I=DxRgt  
  A (45)auditing standards 审计准则   zj{r^D$  
  A (46)authorized share capital 额定股本   XT>.`, sv  
  A (47)available hours 可用小时   qJ4T]FVN  
  A (48)avoidable costs 可避免成本 gB'fFkd  
  B (49)back-to-back loan 易币贷款   E#wS_[  
  B (50)backflush accounting 倒退成本计算   ]D 2u deg  
  B (51)bad debts 坏帐   _+l1 b"^s1  
  B (52)bad debts ratio 坏帐比率   tWeFEVg  
  B (53)bank charges 银行手续费   ZraT3  
  B (54)bank overdraft 银行透支   q`NXJf=sc  
  B (55)bank reconciliation 银行存款调节表   ~]C%/gEh  
  B (56)bank statement 银行对账单   Z3TS,a1I4  
  B (57)bankruptcy 破产   *hLQ  
  B (58)basis of apportionment 分摊基础   X0(tboj#  
  B (59)batch 批量   vmTs9"ujF,  
  B (60)batch costing 分批成本计算   yp.[HMRD  
  B (61)beta factor B(市场)风险因素   :Y,BdU  
  B (62)bill 账单   )0 W`  
  B (63)bill of exchange 汇票   D]G)j  
  B (64)bill of landing 提单   VZ& A%UFC  
  B (65)bill of materials 用料预计单   BQH}6ueZ  
  B (66)bill payable 应付票据   s*/bi W  
  B (67)bill receivable 应收票据   `o]g~AKX  
  B (68)bin card 存货记录卡   #>=j79~  
  B (69)bonus 红利   ?S$i?\Qh  
  B (70)book-keeping 薄记   3DgsI7-F  
  B (71)Boston classification 波士顿分类   ?<Wb@6kh`  
  B (72)breakeven chart 保本图   U6E\AvbRn  
  B (73)breakeven point 保本点   XW{>-PBg:  
  B (74)breaking-down time 复位时间   FGWN}&K  
  B (75)budget 预算   0+Ta%H{  
  B (76)budget center 预算中心   ~ S,p?I  
  B (77)budget cost allowance 预算成本折让   _A13[Mt3  
  B (78)budget manual 预算手册   P O :"B6  
  B (79)budget period 预算期间   (;Y8pKl1e  
  B (80)budgetary control 预算控制   /S5| wNu  
  B (81)budgeted capacity 预算生产能力   tZ`Ts}\e  
  B (82)burden 制造费用   RlT3Iz;  
  B (83)business center 经营中心   b45|vX+j  
  B (84)business entity 营业个体   goat<\a  
  B (85)business unit 经营单位   k>x&Ip8p  
 B (86)buy-out management 管理性购买产权   sJwyj D$b  
  B (87)by-product 副产品 zDhB{3-Q1{  
  C (88)called-up share capital 催缴股本   O,aS`u &  
  C (89)capacity 生产能力   y[B>~m8$  
  C (90)capacity ratios 生产能力比率   oi}i\: hI  
  C (91)capital 资本   d8-A*W[  
  C (92)capital assets pricing model资本资产计价模式   )-*5v D  
  C (93)capital commitment 承诺资本   cdqB,]"  
  C (94)capital employed 已运用的资本   dL7E<?l  
  C (95)capital expenditure 资本支出   bVP"(H]  
  C (96)capital expenditureauthorization 资本支出核准   N7E$G{TT  
  C (97)capital expenditure control 资本支出控制   xGTP;NT_H  
  C (98)capital expenditure proposal资本支出申请   T91moRv  
  C (99)capital funding planning 资本基金筹集计划   lj+u@Z<xA  
  C (100)capital gain 资本收益   V%$/#sza  
  C (101)capital investment appraisal资本投资评估   pym!U@$t  
  C (102)capital maintenance 资本保全   4DZ-bt'  
  C (103)capital resource planning 资本资源计划   0TpK#OlI|c  
  C (104)capital surplus 资本盈余   uqz]J$  
  C (105)capital turnover 资本周转率   D}8EERb  
  C (106)card 记录卡   l Va &"   
  C (107)cash 现金   U9b?i$  
  C (108)cash account 现金账户   (/35p g6\  
  C (109)cash book 现金账薄   bfo["  
  C (110)cash cow 金牛产品   *CHI2MB  
  C (111)cash flow 现金流量   quY:pqG38q  
  C (112)cash discounted 现金贴现   %v20~xW :o  
  C (113)cash flow budget 现金流量预算   Ft}@ 1w5  
  C (114)cash flow statement 现金流量表   n; {76Q  
  C (115)cash ledger 现金分类账   w$JvB5O  
  C (116)cash limit 现金限额   N('&jHF  
  C (117)CCA 现时成本会计   >EY3/Go>  
  C (118)center 中心   TB0 5?F  
  C (119)changeover time 变更时间   J:V?EE,\-  
  C (120)chartered entity 特许经济个体   RX/hz|   
  C (121)cheque 支票   I? ,>DHUX  
  C (122)cheque register 支票登记薄   Lemui)  
  C (123)coin analysis 零钱分类   M 4as  
  C (124)classification 分类   e7w SOs  
  C (125)clock card 工时卡   ZP{*.]Qu  
  C (126)code 代码   9B;{]c  
  C (127)commitment accounting 承诺确认会计   t!RiUZAo  
  C (128)common cost 共同成本   N7e"@Ic  
  C (129)company limited byguarantee 有限担保责任公司   1GzAG;UUo6  
C (130)company limited shares 股份有限公司   6}r`/?"A1  
  C (131)competitive position 竞争能力状况   *}P~P$q%  
  C (132)concept 概念   c38D}k^):  
  C (133)conglomerate 跨行业企业   2}8v(%s p  
  C (134)consistency concept 一致性概念   eJg8,7WC  
  C (135)consolidated accounts 合并报表   F$)[kP,wtO  
  C (136)consolidation accounting 合并会计   p5G?N(l  
  C (137)consortium 财团   Jv^h\~*jH  
  C (138)contingency plan 应急计划   Bz,?{o6s)Q  
  C (139)contingent liabilities 或有负债   }_ 9Cxji  
  C (140)continuous operation 连续生产   .9wk@C(Eh_  
  C (141)contra 抵消   !KUi\yQ1  
  C (142)contract cost 合同成本   0Vx.nUQ  
  C (143)contract costing 合同成本计算   EN/,5<S<,[  
  C (144)contribution 贡献毛益   rW$[DdFA5{  
  C (145)contribution centre 贡献中心   4<BjC[@~Z{  
  C (146)contribution chart 贡献图   .SWlp2!M5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   <7~'; K  
  C (148)contribution to salesration 贡献毛益对销售比率   z4N*b"QF  
  C (149)control 控制   hIT+gnhh  
  C (150)control account 控制帐户   v?geCe=ng  
  C (151)control limits 控制限度   &v@a5L  
  C (152)controllability concept 可控制概念   vam;4vyu  
  C (153)controllable cost 可控制成本   r]6C  
  C (154)conversion cost 加工成本   RCpR3iC2  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2'w?\{}D  
  C (156)corporate appraisal 公司评估   %KLp ig  
  C (157)corporate planning 公司计划   PpzP7  
  C (158)corporate social reporting 公司社会报告   {tWf  
  C (159)corporation 股份公司   q#%xro>m  
  C (160)cost 成本   o2F)%TDY  
  C (161)cost account 成本帐户   K|epPGRr  
  C (162)cost accounting 成本会计   `x*Pof!Io  
  C (163)cost accounting manual 成本手册   YuO.yh_  
  C (164)cost accounts calendar 成本报表的日历时间   z:wutqru  
  C (165)cost adjustment 成本调整   wfH^<jY)E  
  C (166)cost allocation 成本分配   a^I\ /&aw'  
  C (167)cost apportionment 成本分摊   XuFYYx~ ^3  
  C (168)cost attribution 成本归属   lgk  .CC  
  C (169)cost audit 成本审计   lN Yt`xp  
  C (170)cost behaviour 成本性态   %xI p5h]  
  C (171)cost benefit analysis 成本效益分析   ;>Ib^ov  
  C (172)cost center 成本中心   xA$XT[D  
  C (173)cost driver 成本动因
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