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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 Im]6-#(9\|  
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  1.audit   审计 WZP1g kX&M  
  2.attestation   鉴证 HXPq+  
  3.credibility   可信赖程度 !-&;t7R  
  4.audit of financial statements 财务报表审计 5{vuN)K3  
  5.agreed-upon procedures 执行商定程序 5v=e(Ph +  
  6.high levels of assurance 高水平保证 nV8iYBBym  
  7.compilation 编制 k%aJ%(  
  8.reliability 可靠性 {K: ] dO  
  9.relevance 相关性 F%O+w;J4  
  10.professional skepticism 职业谨慎 SDk^fTV8x  
  11.objectivity 客观性 T {=&>pNK[  
  12. professional competence 专业胜任能力 58eO|c(  
  13.Senior/CPA-in-charge 项目经理 1xO-tIp/  
  14.audit engagement letter 业务约定书 _?eT[!oO8  
  15.recurring audit 连续审计 T`]P5Bk8r  
  16.the client 委托人 1S y G  
  17.change CPA 更换注册会计 hZ "Sqm]  
  18.the existing CPA 现任注册会计师 NK:! U  
  19.the successor CPA 后任注册会计师 g yT0h?xDt  
  20.the preceding CPA前任注册会计师 6fC Hd10!  
  21.issue the audit report 出具审计报告 Az:A,;~+,!  
  22.expert 专家 EW+QVu@  
  23.the board of directors 董事会 o*oFCR]j  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0Fsa&<{6?  
  25.assess material misstatement risks评估重大错报风险 )HX(-"c  
  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 #qK5i1<  
  27.a general knowledge of —— 初步了解―――的情况 +wI<w|!  
  28.a more knowledge of—— 进一步了解的情况 *u< ZQq  
  29.the prior year‘s working papers 以前年度工作底稿 <\P `<  
  30.minutes of meeting 会议纪要 %'S[f  
  31.business risks 经营风险 8`90a\t'Z  
  32.appropriateness 适当性 Ry?f; s  
  33.accounting estimate 会计估计 #u +~ ^M  
  34.management representations 管理层声明 QFgKEUNgl  
  35.going concern assumption 持续经营假设 BPVOBL@   
  36.audit plan 审计计划 }d5~w[  
  37.significant audit areas 重点审计领域 EG3u)}vI  
  38.error 错误 3 .KNAObO  
  39.fraud舞弊 4Tb"+Y}  
  40.modified or additional procedures 修改或追加审计程序 U\-R'Z>M  
  41.misappropriation of assets 侵占资产 tZu1jBO_Q4  
  42.transactions without substance 虚假交易 `}rk1rl6  
  43.unusual pressures 异常压力 agQD d8oX  
  44.the suspected noncompliance 涉嫌存在违法行为 n9R0f9:*  
  45.materialiy 重要性 /w2-Pgm-[\  
  46.exceed the materiality level 超过重要性水平 rd)W+W9  
  47.approach the materiality level 接近重要性水平 S6fbwZZMG  
  48.an acceptably low level 可接受水平 T8yMaC  
  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 < Pi#-r.,  
  50.misstatements or omissions 错报或漏报 ;82?ACCP  
  51.aggregate 总计 py'xB i6}v  
  52.subsequent events 期后事项 \Pe+]4R-Xo  
  53.adjust the financial statements 调整财务报表 ~=|QPO(d  
  54.perform additional audit procedures 实施追加的审计程序 Sl@Ucc31  
  55.audit risk 审计风险 [khXAf1{Q  
  56.detection risk 检查风险 3e1P!^'\  
  57.inappropriate audit opinion 不适当的审计意见 cmU>A721  
  58.material misstatement 重大的错报 kv;P2:"|  
  59.tolerable misstatement 可容忍错报 [ugr<[6  
  60.the acceptable level of detection risk 可接受的检查风险 tg\o"QKW9  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 i4XiwjCHN  
  62.simall business 小规模企业 p./0N.  
  63.accounting system 会计系统 H6U 5-  
  64.test of control 控制测试 usC$NVdm  
  65.walk-through test 穿行测试 _rmKvSD%  
  66.communication 沟通 HV*;Yt  
  67.flow chart 流程图 ]b:>7_la  
  68.reperformance of internal control 重新执行 'K#ndCGJ$  
  69.audit evidence 审计证据 2gR*]?C*  
  70.substantive procedures 实质性程序 xErb11  
  71.assertions 认定 %.onO0})  
  72.esistence 存在 2( m#WK7>F  
  73.occurrence 发生 q%dbx:y#  
  74.completeness 完整性 l,zhBnD  
  75.rights and obligations 权利和义务 E>`|?DE@  
  76.valuation and allocation 计价和分摊 !SIk9~rJ  
  77.cutoff 截止 ;~'&m  
  78.accuracy 准确性 uL^`uI#I  
  79.classification 分类 <XN=v!2;  
  80.inspection 检查 FYK`.>L28  
  81.supervision of counting 监盘 RgZ9ZrE\  
  82.observation 观察 d[ XMQX  
  83.confirmation 函证 Yy6$q\@rV  
  84.computation 计算 E%W w)P  
  85.analytical procedures 分析程序 =%c\<<]aV  
  86.vouch 核对 3rj Kwh7  
  87.trace 追查 1aCpeD4|)  
  88.audit sampling 审计抽样 ww #kc!'  
  89.error 误差 PTqia!  
  90.expected error 预期误差 t[@>u'YKt  
  91.population 总体 D2=zrU3Y64  
  92.sampling risk 抽样风险  WjCxTBI  
  93.non- sampling risk 非抽样风险 O%N.;Ve  
  94.sampling unit 抽样单位 '$?!>HN4  
  95.statistical sampling 统计抽样 J0oeCb  
  96.tolerable error 可容忍误差 _uXb>V*8  
  97.the risk of under reliance 信赖不足风险 *[|+5LVn  
  98.the risk of over reliance 信赖过度风险 [m%]C  
  99.the risk of incorrect rejection 误拒风险 &b7_%,Bx4  
  100. the risk of incorrect acceptance 误受风险 $L?KNXHAF!  
  101.working trial balance 试算平衡表 ge<D}6GQ  
  102.index and cross-referencing 索引和交叉索引 , 2xv  
  103.cash receipt 现金收入 _x|.\j  
  104.cash disbursement 现金支出 Z!7xRy  
  105.bank statement 银行对账单 -'SA &[7dP  
  106.bank reconciliation 银行存款余额调节表 e<[ ] W4"A  
  107.balance sheet date 资产负债表日 >[;=c0(  
  108.net realizable value 可变现净值 H Ix%c5^  
  109.storeroom 仓库 z^z`{B  
  110.sale invoice 销售发票 ra>2<  
  111.price list 价目表 .{} 8mFi 1  
  112.positive confirmation request 积极式询证函 =I@I  
  113.negative confirmation request 消极式询证函 Ak8Y?#"wz  
  114.purchase requisition 请购单 aT( _c/t.  
  115.receiving report 验收报告 Poa&htxe1  
  116.gross margin 毛利 C/'w  
  117.manufacturing overhead 制造费用 :7mHPe }(  
  118.material requisition 领料单 w( _42)v]g  
  119.inventory-taking 存货盘点  bLAHVi<.  
  120.bond certificate 债券 HD/!J9&  
  121.stock certificate 股票 Pg{1'-  
  122.audit report 审计报告 Dad$_%  
  123.entity 被审计单位 mt`CQz"_  
  124.addressee of the audit report 审计报告的收件人 ai-rF^ehC  
  125.unqualified opinion 无保留意见 ^YropzHZ4E  
  126.qualified opinion 保留意见 4+s6cQ]S`  
  127.disclaimer of opinion 无法表示意见 u3GBAjPsIk  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   x5mg<y2`Ng  
  A (2)absorbed overhead 已吸收制造费用 6a9$VGInU  
  A (3)absorption costing 吸收成本计算 Z6A-i@  
  A (4)account 账户,报表   -]H~D4ng  
  A (5)accounting postulate 会计假设   :dAd5v2f  
  A (6)accounting series release 会计公告文件   x3Y)l1gh  
  A (7)accounting valuation 会计计价   ,"XiI$Le  
  A (8)account sale 承销清单 9 fYNSr  
  A (9)accountability concept 经营责任概念   >m. .  
  A (10)accountancy 会计职业   "\KBF  
  A (11)accountant 会计师   H(rD*R[  
  A (12)accounting 会计   )1KyUQ\e  
  A (13)agency cost 代理成本   2wHbhW[  
  A (14)accounting bases 会计基础   ;}"Eqq:  
  A (15)accounting manual 会计手册   |E.BGdS  
  A (16)accounting period 会计期间   OTdijQLY  
  A (17)accounting policies 会计方针   \m G Y'0  
  A (18)accounting rate of return 会计报酬率   vIbM@Y4 '?  
  A (19)accounting reference date 会计参照日   >MYDwH  
  A (20)accounting reference period 会计参照期间   F!wz{i6\h  
  A (21)accrual concept 应计概念   E3]WRF;l  
  A (22)accrual expenses 应计费用   Mjy:k|aY"  
  A (23)acid test ration 速动比率(酸性测试比率)   mpMAhm:  
  A (24)acquisition 购置   @q q"X'3t  
  A (25)acquisition accounting 收购会计   d%"XsbO  
  A (26)activity based accounting 作业基础成本计算   ow.!4kx{d  
  A (27)adjusting events 调整事项   ?! 6Itkg  
  A (28)administrative expenses 行政管理费   W% -XN   
  A (29)advice note 发货通知   ACdPF_Y]  
  A (30)amortization 摊销   5;UIz@BJ  
  A (31)analytical review 分析性检查   J5I@*f)l  
  A (32)annual equivalent cost 年度等量成本法   -` U |5  
  A (33)annual report and accounts 年度报告和报表   '=n?^EPE3  
  A (34)appraisal cost 检验成本   v#d\YV{I  
  A (35)appropriation account 盈余分配账户   ,_I rE  
  A (36)articles of association 公司章程细则   g-~ _gt7  
  A (37)assets 资产   oDz|%N2s|  
  A (38)assets cover 资产保障   P<<+;']  
  A (39)asset value per share 每股资产价值   _!@:@e)yB{  
  A (40)associated company 联营公司   YAOfuas]j  
  A (41)attainable standard 可达标准   a3tcLd|7J  
d*0 R Bgn  
 A (42)attributable profit 可归属利润   !S#3mT-  
  A (43)audit 审计   N8{jvat  
  A (44)audit report 审计报告   H. @$#D  
  A (45)auditing standards 审计准则   \}s/<Q  
  A (46)authorized share capital 额定股本   Gl1XRNy C  
  A (47)available hours 可用小时   ]VRa4ZB{u  
  A (48)avoidable costs 可避免成本 'Oue 1[  
  B (49)back-to-back loan 易币贷款   ir_XU/ve  
  B (50)backflush accounting 倒退成本计算   'z(Y9%+a  
  B (51)bad debts 坏帐   &aLTy&8Fv  
  B (52)bad debts ratio 坏帐比率   6*q1%rs:w  
  B (53)bank charges 银行手续费   d-D,Gx]>$  
  B (54)bank overdraft 银行透支   &>,;ye>A  
  B (55)bank reconciliation 银行存款调节表   -A dDPWn  
  B (56)bank statement 银行对账单   ERpAV-Zf  
  B (57)bankruptcy 破产   ,PTM'O@aU#  
  B (58)basis of apportionment 分摊基础   w`)5(~b  
  B (59)batch 批量   h|CZ ~  
  B (60)batch costing 分批成本计算   oS fr5 i  
  B (61)beta factor B(市场)风险因素   ]P0%S@]  
  B (62)bill 账单   Q&eyqk   
  B (63)bill of exchange 汇票   g<W]NYm  
  B (64)bill of landing 提单   ,Vhve'=*2  
  B (65)bill of materials 用料预计单    $3^M-w  
  B (66)bill payable 应付票据   <+oh\y16  
  B (67)bill receivable 应收票据   H9/!oI1P?  
  B (68)bin card 存货记录卡   ^v'kEsE^*  
  B (69)bonus 红利   EAGvP&~P  
  B (70)book-keeping 薄记   &zdS9e-fF  
  B (71)Boston classification 波士顿分类   q!y.cyL  
  B (72)breakeven chart 保本图   $r/$aq=K  
  B (73)breakeven point 保本点   g"m' C6;  
  B (74)breaking-down time 复位时间   M:/NW-:  
  B (75)budget 预算   hCcI]#S&  
  B (76)budget center 预算中心   gyw=1q+  
  B (77)budget cost allowance 预算成本折让   y2jv84 M  
  B (78)budget manual 预算手册   dLiiJ6pl*  
  B (79)budget period 预算期间   -tj#BEC[H(  
  B (80)budgetary control 预算控制   |nefg0`rk  
  B (81)budgeted capacity 预算生产能力   i1vz{Tc  
  B (82)burden 制造费用   WHdMP  
  B (83)business center 经营中心   !kovrvM6F  
  B (84)business entity 营业个体   >G6kF!V  
  B (85)business unit 经营单位   Qn*l,Z]US  
 B (86)buy-out management 管理性购买产权    J=` 8  
  B (87)by-product 副产品 o $*(N  
  C (88)called-up share capital 催缴股本   4z0gyCAC A  
  C (89)capacity 生产能力   "cKD#  
  C (90)capacity ratios 生产能力比率   JbPk C*.  
  C (91)capital 资本   $hhXsu=  
  C (92)capital assets pricing model资本资产计价模式   F1#{(uW  
  C (93)capital commitment 承诺资本   |OH*c3~r  
  C (94)capital employed 已运用的资本   @]l|-xGCWn  
  C (95)capital expenditure 资本支出   I%5vI}  
  C (96)capital expenditureauthorization 资本支出核准   _J1\c~ke"  
  C (97)capital expenditure control 资本支出控制   wpK1nA+7N  
  C (98)capital expenditure proposal资本支出申请   jJ#D`iog5  
  C (99)capital funding planning 资本基金筹集计划   DBAyc#&#  
  C (100)capital gain 资本收益   U@OdQAX  
  C (101)capital investment appraisal资本投资评估   "iSY;y o  
  C (102)capital maintenance 资本保全   Nny*C`uDF  
  C (103)capital resource planning 资本资源计划   ET}Z>vU} +  
  C (104)capital surplus 资本盈余   4z<c8 E8  
  C (105)capital turnover 资本周转率   4 Ej->T.  
  C (106)card 记录卡   u7< +)6-  
  C (107)cash 现金   1Wpu  
  C (108)cash account 现金账户   3FiK/8mu  
  C (109)cash book 现金账薄   c]4X`3]  
  C (110)cash cow 金牛产品   &-=~8  
  C (111)cash flow 现金流量   w}3N!jNDv  
  C (112)cash discounted 现金贴现   2;v:Z^&  
  C (113)cash flow budget 现金流量预算   oco,sxT  
  C (114)cash flow statement 现金流量表   ^~~Rto)Y  
  C (115)cash ledger 现金分类账   +e{ui +  
  C (116)cash limit 现金限额   9JA@m  
  C (117)CCA 现时成本会计   5iA>Z!sP[  
  C (118)center 中心   w;O-ATUzN  
  C (119)changeover time 变更时间   6Z_V,LD9L  
  C (120)chartered entity 特许经济个体   [MIgQ.n  
  C (121)cheque 支票   2I B{FO/  
  C (122)cheque register 支票登记薄   ,Cr%2Wg-  
  C (123)coin analysis 零钱分类   t\Vng0  
  C (124)classification 分类   |vs5N2_  
  C (125)clock card 工时卡   _.s ,gX  
  C (126)code 代码   AG,><UP  
  C (127)commitment accounting 承诺确认会计   oMbd1uus  
  C (128)common cost 共同成本   * :L"#20:R  
  C (129)company limited byguarantee 有限担保责任公司   EH844k8 p  
C (130)company limited shares 股份有限公司   apL$`{>US  
  C (131)competitive position 竞争能力状况   5M5Bm[X  
  C (132)concept 概念   DT]4C!dh  
  C (133)conglomerate 跨行业企业   vMz|'-rm$  
  C (134)consistency concept 一致性概念   A%D 'Z85 -  
  C (135)consolidated accounts 合并报表   wpZ"B+oK!  
  C (136)consolidation accounting 合并会计   OJe!K:  
  C (137)consortium 财团   Mq0MtC6-  
  C (138)contingency plan 应急计划   IWo'{pk  
  C (139)contingent liabilities 或有负债   BE0l2[i?  
  C (140)continuous operation 连续生产   SJiQg-+<Uf  
  C (141)contra 抵消   sC3Vj(d!i  
  C (142)contract cost 合同成本   {!2K-7;  
  C (143)contract costing 合同成本计算   Jqxd92 bI  
  C (144)contribution 贡献毛益   }b1G21Dc!  
  C (145)contribution centre 贡献中心   gv67+Mf  
  C (146)contribution chart 贡献图   _# {*I(l  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   J 1w[gf]J  
  C (148)contribution to salesration 贡献毛益对销售比率   &PC6C<<f  
  C (149)control 控制   _^_3>}y5op  
  C (150)control account 控制帐户   ](JrEg$K  
  C (151)control limits 控制限度    ] 2 `%i5  
  C (152)controllability concept 可控制概念   %"{P?V<-V  
  C (153)controllable cost 可控制成本   zmhc\M ?z  
  C (154)conversion cost 加工成本   (2b${Q@V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &2W"4SE]6  
  C (156)corporate appraisal 公司评估   fqI67E$59  
  C (157)corporate planning 公司计划   f-M:ap(O  
  C (158)corporate social reporting 公司社会报告   F~Dof({:  
  C (159)corporation 股份公司   _<Ak M"  
  C (160)cost 成本   \c\~k0u  
  C (161)cost account 成本帐户   f\R_a/Us  
  C (162)cost accounting 成本会计    xL15uWk-  
  C (163)cost accounting manual 成本手册   vEI{AmogRx  
  C (164)cost accounts calendar 成本报表的日历时间   *EuX7LEu_  
  C (165)cost adjustment 成本调整   GFFwk4n1  
  C (166)cost allocation 成本分配   rO#w(]   
  C (167)cost apportionment 成本分摊   {Z c8,jm  
  C (168)cost attribution 成本归属   y]Nk^ga:U6  
  C (169)cost audit 成本审计   JMB#KzvN[  
  C (170)cost behaviour 成本性态   4. R(`#f  
  C (171)cost benefit analysis 成本效益分析   n3p@duC4  
  C (172)cost center 成本中心   =d Q[I6  
  C (173)cost driver 成本动因
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