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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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41$7P[M;  
注会《审计》英语常用词汇 \T>f+0=4  
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  1.audit   审计 eQA89 :j,  
  2.attestation   鉴证 iGM-#{5  
  3.credibility   可信赖程度 evq *&.6\  
  4.audit of financial statements 财务报表审计 _ u/N#*D  
  5.agreed-upon procedures 执行商定程序 H;|^z@RB<  
  6.high levels of assurance 高水平保证 ]^R;3kU4Q  
  7.compilation 编制 P bCXcs  
  8.reliability 可靠性  R:-^,/1  
  9.relevance 相关性 >AJtoJ=j  
  10.professional skepticism 职业谨慎 .Q4EmpByCg  
  11.objectivity 客观性 4k}u`8 a  
  12. professional competence 专业胜任能力 BoXQBcG]w  
  13.Senior/CPA-in-charge 项目经理 // g~1(  
  14.audit engagement letter 业务约定书 YaDr6)  
  15.recurring audit 连续审计 d-lC|5U%  
  16.the client 委托人 S'lZ'H/  
  17.change CPA 更换注册会计 [ q22?kT  
  18.the existing CPA 现任注册会计师 \ c9EE-  
  19.the successor CPA 后任注册会计师 &?v^ xAr?B  
  20.the preceding CPA前任注册会计师 Y ~xcJH  
  21.issue the audit report 出具审计报告 uee2 WGD  
  22.expert 专家 [{L4~(uU8  
  23.the board of directors 董事会 nTyK Z(#u  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u+kXJ  
  25.assess material misstatement risks评估重大错报风险 zq8LQ4@ay  
  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 V\Cu|m&HI  
  27.a general knowledge of —— 初步了解―――的情况 M5CFW >T  
  28.a more knowledge of—— 进一步了解的情况 @ITJ}e4  
  29.the prior year‘s working papers 以前年度工作底稿 6 l<q  
  30.minutes of meeting 会议纪要 *q\Ve) E}  
  31.business risks 经营风险 {a\m0Bw/  
  32.appropriateness 适当性 %TP0i#J  
  33.accounting estimate 会计估计 +<(N]w*  
  34.management representations 管理层声明 <%B sb}h,  
  35.going concern assumption 持续经营假设 =;4cDmZh  
  36.audit plan 审计计划 !SMIb(~[z  
  37.significant audit areas 重点审计领域 M1-n  
  38.error 错误 p$0G EYwM  
  39.fraud舞弊 S)T~vK(n  
  40.modified or additional procedures 修改或追加审计程序 lo5,E(7~h  
  41.misappropriation of assets 侵占资产 B~G ?&"]  
  42.transactions without substance 虚假交易 TW" TgOfd  
  43.unusual pressures 异常压力 ia?{]!7$  
  44.the suspected noncompliance 涉嫌存在违法行为 Vr+X!DeY  
  45.materialiy 重要性 IXDj;~GF  
  46.exceed the materiality level 超过重要性水平 7LbBS:@3z_  
  47.approach the materiality level 接近重要性水平 eF823cH2x_  
  48.an acceptably low level 可接受水平 bx#GOK-  
  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 7jQOwzj  
  50.misstatements or omissions 错报或漏报 9LI #&\lba  
  51.aggregate 总计 ;`p+Vs8C  
  52.subsequent events 期后事项 |@`F !bnLr  
  53.adjust the financial statements 调整财务报表 `A_CLVE  
  54.perform additional audit procedures 实施追加的审计程序 b3N1SC:Wn  
  55.audit risk 审计风险 )v !GiZ" 7  
  56.detection risk 检查风险 $WED]X@X!  
  57.inappropriate audit opinion 不适当的审计意见 Dp3&@M"^yY  
  58.material misstatement 重大的错报 {N42z0c  
  59.tolerable misstatement 可容忍错报 .B_LQ;0:   
  60.the acceptable level of detection risk 可接受的检查风险 |4^us|XY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 O/Ub{=g  
  62.simall business 小规模企业 |qnAqzK|  
  63.accounting system 会计系统 x1VBO.t=*  
  64.test of control 控制测试 roSdcQTeT  
  65.walk-through test 穿行测试 Uus%1hC%a  
  66.communication 沟通  >\6Tm  
  67.flow chart 流程图 % P .(L  
  68.reperformance of internal control 重新执行  M=:!d$c  
  69.audit evidence 审计证据 NCR 4n_  
  70.substantive procedures 实质性程序 2.)xWCG  
  71.assertions 认定 _4Z|O]  
  72.esistence 存在 va 7I_J   
  73.occurrence 发生 4 ;ybQ  
  74.completeness 完整性 iI\ bD  
  75.rights and obligations 权利和义务 GrPKJ~{6  
  76.valuation and allocation 计价和分摊 W6%\Zwav?)  
  77.cutoff 截止 Fjch<gAofS  
  78.accuracy 准确性 5tfD*j n  
  79.classification 分类 5#|D1A  
  80.inspection 检查 s&&8~ )H  
  81.supervision of counting 监盘 Gmi ^2?Z(  
  82.observation 观察 I8~ .Vu2  
  83.confirmation 函证 6Y9FU  
  84.computation 计算 w*#B_6bG  
  85.analytical procedures 分析程序 {,xI|u2R  
  86.vouch 核对 tQ~vLPi$  
  87.trace 追查 !8YZ;l  
  88.audit sampling 审计抽样 s 2F<H#  
  89.error 误差 u-qwG/$E  
  90.expected error 预期误差 9n9Z  
  91.population 总体 kd55 y  
  92.sampling risk 抽样风险 >1uo5,wrF  
  93.non- sampling risk 非抽样风险  ja!K2^  
  94.sampling unit 抽样单位 $ .HZz  
  95.statistical sampling 统计抽样 Ad7N '1O  
  96.tolerable error 可容忍误差 B}S!l>.z  
  97.the risk of under reliance 信赖不足风险 B\^myg4  
  98.the risk of over reliance 信赖过度风险 0#Ivo<V  
  99.the risk of incorrect rejection 误拒风险 8.JFQ/) i  
  100. the risk of incorrect acceptance 误受风险 $mgamWNE8w  
  101.working trial balance 试算平衡表 ZW+M<G  
  102.index and cross-referencing 索引和交叉索引 4gD;XNrV  
  103.cash receipt 现金收入 /Q]6"nY  
  104.cash disbursement 现金支出 .h c-uaL  
  105.bank statement 银行对账单 zP554Gr?  
  106.bank reconciliation 银行存款余额调节表 <9f;\+zA  
  107.balance sheet date 资产负债表日 J)o.@+Q}  
  108.net realizable value 可变现净值 P'}WmE'B}F  
  109.storeroom 仓库 S:5vC {  
  110.sale invoice 销售发票 ]? 2xS?vd  
  111.price list 价目表 G42J  
  112.positive confirmation request 积极式询证函 ;[nomxu|?  
  113.negative confirmation request 消极式询证函 ?`T0zpC  
  114.purchase requisition 请购单 IhR;YM[K  
  115.receiving report 验收报告 &BOq%*+  
  116.gross margin 毛利 0c}pg:XT  
  117.manufacturing overhead 制造费用 =:fN  
  118.material requisition 领料单 4C:-1gu7  
  119.inventory-taking 存货盘点 [p Y1\$,  
  120.bond certificate 债券 srL|Y&8p  
  121.stock certificate 股票 /FJ.W<hw  
  122.audit report 审计报告 r,cz yE/  
  123.entity 被审计单位 etw.l~y   
  124.addressee of the audit report 审计报告的收件人 Kx4_`;>  
  125.unqualified opinion 无保留意见 xxy (#j$  
  126.qualified opinion 保留意见 9Gh:s6  
  127.disclaimer of opinion 无法表示意见 =`st1K  
  128.adverse opinion 否定意见
2 .p?gRO  
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A (1)ABC 作业基础成本计算   EN2H[i+,  
  A (2)absorbed overhead 已吸收制造费用 t GS>f>i  
  A (3)absorption costing 吸收成本计算 'v^Zterr  
  A (4)account 账户,报表   ,vcg%~-  
  A (5)accounting postulate 会计假设   Z:(Zy  
  A (6)accounting series release 会计公告文件   C(Cuk4K  
  A (7)accounting valuation 会计计价   h/goV  
  A (8)account sale 承销清单 fvE:'( #?  
  A (9)accountability concept 经营责任概念   r+RFDg/  
  A (10)accountancy 会计职业   B+VD53 V  
  A (11)accountant 会计师   2/dvCt6 N  
  A (12)accounting 会计   0 k (su  
  A (13)agency cost 代理成本   /}\Uw  
  A (14)accounting bases 会计基础   F=g +R~F  
  A (15)accounting manual 会计手册   pLiGky  
  A (16)accounting period 会计期间   0PP5qeqN2n  
  A (17)accounting policies 会计方针   <sncW>?!~  
  A (18)accounting rate of return 会计报酬率   "L9yG:  
  A (19)accounting reference date 会计参照日   "7z1V{ ;Y  
  A (20)accounting reference period 会计参照期间   ;z1\n3,  
  A (21)accrual concept 应计概念    0rrNVaM  
  A (22)accrual expenses 应计费用   ~bD'QMk  
  A (23)acid test ration 速动比率(酸性测试比率)   k>.n[`>$6|  
  A (24)acquisition 购置   ,&F4|{  
  A (25)acquisition accounting 收购会计   c0U=Hj@@  
  A (26)activity based accounting 作业基础成本计算   rYI7V?  
  A (27)adjusting events 调整事项   x{_3/4  
  A (28)administrative expenses 行政管理费   EEJ OJ<  
  A (29)advice note 发货通知   wZnv*t_  
  A (30)amortization 摊销   9ao GptgN  
  A (31)analytical review 分析性检查   1@Gmzh  
  A (32)annual equivalent cost 年度等量成本法   /^pPT6  
  A (33)annual report and accounts 年度报告和报表   q dNt2SO  
  A (34)appraisal cost 检验成本   ]EWEW*' j  
  A (35)appropriation account 盈余分配账户   c'}dsq\  
  A (36)articles of association 公司章程细则   HU1ZQkf  
  A (37)assets 资产   &:?2IAe  
  A (38)assets cover 资产保障   X/qLg+X  
  A (39)asset value per share 每股资产价值   M5Q7izM  
  A (40)associated company 联营公司   Q!R eA{  
  A (41)attainable standard 可达标准   &_dM2lj{  
[/V i*Z  
 A (42)attributable profit 可归属利润   gp(: o$  
  A (43)audit 审计   =\FV_4)  
  A (44)audit report 审计报告   MJ_]N+  
  A (45)auditing standards 审计准则   _ `~\zzUZ  
  A (46)authorized share capital 额定股本   U9t-(`[j?  
  A (47)available hours 可用小时   0`Hr(J`F  
  A (48)avoidable costs 可避免成本 o,gH *  
  B (49)back-to-back loan 易币贷款   2A(?9 R9&h  
  B (50)backflush accounting 倒退成本计算   %1Nank!Zj  
  B (51)bad debts 坏帐   J/xbMMb   
  B (52)bad debts ratio 坏帐比率   }UzRFIcv  
  B (53)bank charges 银行手续费   Wz+7CRpeP  
  B (54)bank overdraft 银行透支   ;7*R;/  
  B (55)bank reconciliation 银行存款调节表   _Squ%z:D  
  B (56)bank statement 银行对账单   IBm"VCg{Ew  
  B (57)bankruptcy 破产   0nsjihw  
  B (58)basis of apportionment 分摊基础   n\w2e_g;N  
  B (59)batch 批量   1+ib(MJ<:#  
  B (60)batch costing 分批成本计算   F tw ;T|  
  B (61)beta factor B(市场)风险因素   ,SG-{   
  B (62)bill 账单    Vo`,|3^  
  B (63)bill of exchange 汇票   vE{L`,\ q  
  B (64)bill of landing 提单   .H#<yPty  
  B (65)bill of materials 用料预计单   )aAKxC7w  
  B (66)bill payable 应付票据   0^9%E61YR  
  B (67)bill receivable 应收票据   0K'^g0G  
  B (68)bin card 存货记录卡   )cV*cDL1j  
  B (69)bonus 红利   &xLCq&j 1  
  B (70)book-keeping 薄记   zPc kM)  
  B (71)Boston classification 波士顿分类   rv <_'yj  
  B (72)breakeven chart 保本图   yFY:D2  
  B (73)breakeven point 保本点   {?RVw`g&f  
  B (74)breaking-down time 复位时间   j t`\n1q)  
  B (75)budget 预算   U["-`:>jfp  
  B (76)budget center 预算中心   M37GQvo   
  B (77)budget cost allowance 预算成本折让   R AU"  
  B (78)budget manual 预算手册   vhd+A  
  B (79)budget period 预算期间   11YpC;[o  
  B (80)budgetary control 预算控制   3%L@=q  
  B (81)budgeted capacity 预算生产能力   4GqwY "ja  
  B (82)burden 制造费用   >m+Fm=  
  B (83)business center 经营中心   AU 4K$hC^  
  B (84)business entity 营业个体   *?3c2Jg=E  
  B (85)business unit 经营单位   ]$&N"&q  
 B (86)buy-out management 管理性购买产权   UUR+PfY  
  B (87)by-product 副产品 ~A@HW!*Z@  
  C (88)called-up share capital 催缴股本   wfQ^3HL  
  C (89)capacity 生产能力   d;hv_h  
  C (90)capacity ratios 生产能力比率   .D{He9  
  C (91)capital 资本   bae\EaS ?  
  C (92)capital assets pricing model资本资产计价模式   ) >;V72  
  C (93)capital commitment 承诺资本   G$A=Tu~  
  C (94)capital employed 已运用的资本   9A,ok[J  
  C (95)capital expenditure 资本支出   YR-Ge  
  C (96)capital expenditureauthorization 资本支出核准   /i)>|U 4  
  C (97)capital expenditure control 资本支出控制   ?np3*;lw  
  C (98)capital expenditure proposal资本支出申请   8/s?Gz  
  C (99)capital funding planning 资本基金筹集计划   O)$Pvll  
  C (100)capital gain 资本收益   $* +IsP!  
  C (101)capital investment appraisal资本投资评估   *2>k ic aH  
  C (102)capital maintenance 资本保全   O9ar|8y  
  C (103)capital resource planning 资本资源计划   b'%)?{E  
  C (104)capital surplus 资本盈余   *CCh\+S7m  
  C (105)capital turnover 资本周转率   v3b +Ddp  
  C (106)card 记录卡   +3[8EM#g  
  C (107)cash 现金   '!<gPAVTzV  
  C (108)cash account 现金账户   F1u2SltR  
  C (109)cash book 现金账薄   xi[\2g+  
  C (110)cash cow 金牛产品   Q!y%N&  
  C (111)cash flow 现金流量   _=_<cg y1u  
  C (112)cash discounted 现金贴现   26ae|2?  
  C (113)cash flow budget 现金流量预算   Q 6n!u;  
  C (114)cash flow statement 现金流量表   \:4SN&I~  
  C (115)cash ledger 现金分类账   (vFO'jtcB-  
  C (116)cash limit 现金限额   v>/_U  
  C (117)CCA 现时成本会计   X/ lmj_v  
  C (118)center 中心   mtmTlGp6Lc  
  C (119)changeover time 变更时间   a4&Aw7"X  
  C (120)chartered entity 特许经济个体    k`w /  
  C (121)cheque 支票   C`=YGyj=TL  
  C (122)cheque register 支票登记薄   w:+&i|H>  
  C (123)coin analysis 零钱分类   L6./5`b s  
  C (124)classification 分类   =Q*x=}NH  
  C (125)clock card 工时卡   L;-V Yo#  
  C (126)code 代码   .Ta(v3om%  
  C (127)commitment accounting 承诺确认会计   `\$EPUM  
  C (128)common cost 共同成本   y96 HTQ32  
  C (129)company limited byguarantee 有限担保责任公司   G8&/I c  
C (130)company limited shares 股份有限公司   #z+?t  
  C (131)competitive position 竞争能力状况   yA#nnu1  
  C (132)concept 概念   $!$,cK Pl5  
  C (133)conglomerate 跨行业企业   :%>)S  
  C (134)consistency concept 一致性概念   _FxeZ4\  
  C (135)consolidated accounts 合并报表   &y&HxV  
  C (136)consolidation accounting 合并会计   E>iN>  
  C (137)consortium 财团   01~ nC@;  
  C (138)contingency plan 应急计划   ERy=lP~gV  
  C (139)contingent liabilities 或有负债   zGNmc7  
  C (140)continuous operation 连续生产   L'w]O -86  
  C (141)contra 抵消   YQcaWd(  
  C (142)contract cost 合同成本   =!\Y;rk  
  C (143)contract costing 合同成本计算   GOOm] ]I  
  C (144)contribution 贡献毛益   szC B}WY  
  C (145)contribution centre 贡献中心   ; !A=YXB  
  C (146)contribution chart 贡献图   @H8DGeM  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   OT0IGsJ"'  
  C (148)contribution to salesration 贡献毛益对销售比率   oFGWI#]ts>  
  C (149)control 控制   ?,i}Qr [Q  
  C (150)control account 控制帐户   ~=Q^ ]y,  
  C (151)control limits 控制限度   6Yl+IP];i  
  C (152)controllability concept 可控制概念   {isL<  
  C (153)controllable cost 可控制成本   YmCu\+u  
  C (154)conversion cost 加工成本   'Y.6sB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   '&nQ~=3  
  C (156)corporate appraisal 公司评估   pzZ+!d  
  C (157)corporate planning 公司计划   ~1{ppc+  
  C (158)corporate social reporting 公司社会报告   hd]ts.   
  C (159)corporation 股份公司   1m5*MY  
  C (160)cost 成本   j^%N:BQ&  
  C (161)cost account 成本帐户   ?:h* =0>  
  C (162)cost accounting 成本会计   ]tzF Ob  
  C (163)cost accounting manual 成本手册   c]n"1YNm  
  C (164)cost accounts calendar 成本报表的日历时间   B77`azwF  
  C (165)cost adjustment 成本调整   d^f rKPB  
  C (166)cost allocation 成本分配   t3h){jZ  
  C (167)cost apportionment 成本分摊   c8T| o=`k6  
  C (168)cost attribution 成本归属   [r!f&R  
  C (169)cost audit 成本审计   `?O0)  
  C (170)cost behaviour 成本性态   ^qzH(~g{M  
  C (171)cost benefit analysis 成本效益分析   K?Sy ?Kz  
  C (172)cost center 成本中心   A'.=SA2.Y  
  C (173)cost driver 成本动因
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