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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 s)k y/ce  
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  1.audit   审计 $3k "WlRG  
  2.attestation   鉴证 :3^dF}>  
  3.credibility   可信赖程度 hbI;Hd  
  4.audit of financial statements 财务报表审计 r LzW`  
  5.agreed-upon procedures 执行商定程序 > aG=T{  
  6.high levels of assurance 高水平保证 k][h9'  
  7.compilation 编制 =u=Kw R  
  8.reliability 可靠性 ?v4E<iXs  
  9.relevance 相关性 d)tiO2W  
  10.professional skepticism 职业谨慎 tuLH}tkNY  
  11.objectivity 客观性 ^ I`a;  
  12. professional competence 专业胜任能力 b+{r! D}~  
  13.Senior/CPA-in-charge 项目经理 'wvMH;}u  
  14.audit engagement letter 业务约定书 Xwq]f :@V  
  15.recurring audit 连续审计 c<4F4k7  
  16.the client 委托人 8KMv Ac  
  17.change CPA 更换注册会计 MQ`%``  
  18.the existing CPA 现任注册会计师 g1{/ 5{XI  
  19.the successor CPA 后任注册会计师 w2OsLi Sv  
  20.the preceding CPA前任注册会计师 l5k?De_(x  
  21.issue the audit report 出具审计报告 NiA4JgM]v  
  22.expert 专家 Yw)Fbt^  
  23.the board of directors 董事会 dJ i|D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Fp%Ln(/m  
  25.assess material misstatement risks评估重大错报风险 aQUGNa0+d  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }pawIf4V  
  27.a general knowledge of —— 初步了解―――的情况 ()\j CNLT  
  28.a more knowledge of—— 进一步了解的情况 |4mVT&63(  
  29.the prior year‘s working papers 以前年度工作底稿 {kL&Rv%'  
  30.minutes of meeting 会议纪要 g^l RG3a  
  31.business risks 经营风险 f%XJ;y\,9H  
  32.appropriateness 适当性 [T^?Q%h  
  33.accounting estimate 会计估计 J,5+47b1}R  
  34.management representations 管理层声明 P :k+ y$  
  35.going concern assumption 持续经营假设 SK R1E];4  
  36.audit plan 审计计划 3^wC<ZXcD  
  37.significant audit areas 重点审计领域 m`}{V5;  
  38.error 错误 @AQwr#R"l  
  39.fraud舞弊 pRi<cO  
  40.modified or additional procedures 修改或追加审计程序 BBnq_w"a  
  41.misappropriation of assets 侵占资产 U>F{?PReA?  
  42.transactions without substance 虚假交易 e2w&&B-  
  43.unusual pressures 异常压力 D4Etl5k  
  44.the suspected noncompliance 涉嫌存在违法行为 ho.(v;  
  45.materialiy 重要性 u9Y3?j,oC  
  46.exceed the materiality level 超过重要性水平 5iM[sg[y9  
  47.approach the materiality level 接近重要性水平 cb$-6ZE/  
  48.an acceptably low level 可接受水平 _<*Hv*Zm  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 VhEka#  
  50.misstatements or omissions 错报或漏报 y1pu R7  
  51.aggregate 总计 QyGnDomQ  
  52.subsequent events 期后事项 E[g*O5  
  53.adjust the financial statements 调整财务报表 u0 y 1  
  54.perform additional audit procedures 实施追加的审计程序 PsnGXcj  
  55.audit risk 审计风险 i9A~<  
  56.detection risk 检查风险 Riry_   
  57.inappropriate audit opinion 不适当的审计意见 }6]0hWsN[  
  58.material misstatement 重大的错报 KzO,*M  
  59.tolerable misstatement 可容忍错报 rv7{Ow_Y  
  60.the acceptable level of detection risk 可接受的检查风险 ,6,]#R :J  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 W Zn.;  
  62.simall business 小规模企业 }dYBces  
  63.accounting system 会计系统 u:dx;*  
  64.test of control 控制测试 {whvTN1#dh  
  65.walk-through test 穿行测试 Or0O/\D)  
  66.communication 沟通 PaWr[ye  
  67.flow chart 流程图 V/%~F6e  
  68.reperformance of internal control 重新执行 /+|#^:@  
  69.audit evidence 审计证据 W|5_$p  
  70.substantive procedures 实质性程序 1/Zh^foG  
  71.assertions 认定 -e]7n*}H$  
  72.esistence 存在 ",Cr,;]  
  73.occurrence 发生 n<7q `tM#  
  74.completeness 完整性 9`B$V##-L  
  75.rights and obligations 权利和义务 \6!W05[ Q  
  76.valuation and allocation 计价和分摊 R 9 4^4I  
  77.cutoff 截止 >m6&bfy\q  
  78.accuracy 准确性 (k?7:h  
  79.classification 分类 }q[Bd  
  80.inspection 检查 6'-As= iw  
  81.supervision of counting 监盘 +-$Ko fnM  
  82.observation 观察 =O$M_1lp  
  83.confirmation 函证 q_[G1&MC  
  84.computation 计算 nH-V{=**  
  85.analytical procedures 分析程序 W!L+(!&H  
  86.vouch 核对 H17-/|-;0!  
  87.trace 追查 t18$x "\4k  
  88.audit sampling 审计抽样 ,5Vt]#F5@  
  89.error 误差 [1yq{n=  
  90.expected error 预期误差 Ond'R'3\E  
  91.population 总体 9jir* UI  
  92.sampling risk 抽样风险 $ &UZy|9  
  93.non- sampling risk 非抽样风险 Dt|)=a  
  94.sampling unit 抽样单位 98XVa\|tl  
  95.statistical sampling 统计抽样 Vu8,(A7D%O  
  96.tolerable error 可容忍误差 #q\x$   
  97.the risk of under reliance 信赖不足风险 rNDrp@A>  
  98.the risk of over reliance 信赖过度风险 /~p+j{0L3W  
  99.the risk of incorrect rejection 误拒风险 a HzHvl  
  100. the risk of incorrect acceptance 误受风险 S.*~C0"  
  101.working trial balance 试算平衡表 G&f8n  
  102.index and cross-referencing 索引和交叉索引 x.mrCJn)  
  103.cash receipt 现金收入 RP4Ku9hk  
  104.cash disbursement 现金支出 f58?5(Dc|  
  105.bank statement 银行对账单 G X{XdJD  
  106.bank reconciliation 银行存款余额调节表 dtt~ Bd  
  107.balance sheet date 资产负债表日 %3r:s`{  
  108.net realizable value 可变现净值 zCaT tb|@  
  109.storeroom 仓库 <@v ]H@ E  
  110.sale invoice 销售发票 07v!Zj  
  111.price list 价目表 KvFMs\o6p  
  112.positive confirmation request 积极式询证函 nw:-J1kWR  
  113.negative confirmation request 消极式询证函 iA }vKQ  
  114.purchase requisition 请购单 rVnd0K  
  115.receiving report 验收报告 8hanzwoJ:  
  116.gross margin 毛利 c3%@Wj:fo  
  117.manufacturing overhead 制造费用 Fg]?zEa  
  118.material requisition 领料单 8 .>/6M  
  119.inventory-taking 存货盘点 2BXy<BM @  
  120.bond certificate 债券 3>M&D20Z  
  121.stock certificate 股票 ZJW[?V\5=  
  122.audit report 审计报告 q!~ -(&S  
  123.entity 被审计单位 =@x`?oev  
  124.addressee of the audit report 审计报告的收件人 ,MPB/j^o5!  
  125.unqualified opinion 无保留意见  (.Y/  
  126.qualified opinion 保留意见 |OO in]5  
  127.disclaimer of opinion 无法表示意见 5*%#o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   hB;VCg8  
  A (2)absorbed overhead 已吸收制造费用 9p* gU[  
  A (3)absorption costing 吸收成本计算 &C<yfRDu  
  A (4)account 账户,报表   5Z/7kU= I  
  A (5)accounting postulate 会计假设   q/9H..6  
  A (6)accounting series release 会计公告文件   zw<p74DH  
  A (7)accounting valuation 会计计价   g]~h(mI  
  A (8)account sale 承销清单 =<@2#E)  
  A (9)accountability concept 经营责任概念   oTjyN\?H  
  A (10)accountancy 会计职业   9# 4Y1LS)  
  A (11)accountant 会计师   m0w;8uF2UV  
  A (12)accounting 会计   )m3Uar  
  A (13)agency cost 代理成本   _n8GWBi  
  A (14)accounting bases 会计基础   ~T7B$$  
  A (15)accounting manual 会计手册   WS8+7O'1\  
  A (16)accounting period 会计期间   {]*x*aa\  
  A (17)accounting policies 会计方针   ~5 N)f UI\  
  A (18)accounting rate of return 会计报酬率   ,QIF &  
  A (19)accounting reference date 会计参照日   1+;C`bnA  
  A (20)accounting reference period 会计参照期间   _Q%vK*n  
  A (21)accrual concept 应计概念   lH^^77"4Qo  
  A (22)accrual expenses 应计费用   C;+(Zp  
  A (23)acid test ration 速动比率(酸性测试比率)   *.- .iY.a]  
  A (24)acquisition 购置   %sBAl.!BN  
  A (25)acquisition accounting 收购会计   `^JJ&)4iv  
  A (26)activity based accounting 作业基础成本计算   EI>6Nh  
  A (27)adjusting events 调整事项   Gc]~w D$  
  A (28)administrative expenses 行政管理费   KOq;jH{$  
  A (29)advice note 发货通知   EJ}!F?o  
  A (30)amortization 摊销   D%mXA70  
  A (31)analytical review 分析性检查   ^efb 5  
  A (32)annual equivalent cost 年度等量成本法   /I5X"x  
  A (33)annual report and accounts 年度报告和报表   s&kQlQ=  
  A (34)appraisal cost 检验成本   [H\:pP8t  
  A (35)appropriation account 盈余分配账户   ?<&O0'Q  
  A (36)articles of association 公司章程细则   c\6+=\  
  A (37)assets 资产   X[s8X!#  
  A (38)assets cover 资产保障   []R? ViG  
  A (39)asset value per share 每股资产价值   /M~!sPW&?  
  A (40)associated company 联营公司   Z v_.na/^K  
  A (41)attainable standard 可达标准   , ^F)L|  
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 A (42)attributable profit 可归属利润   1(Y7mM8\  
  A (43)audit 审计   1be %G [*  
  A (44)audit report 审计报告   HjqB^|z  
  A (45)auditing standards 审计准则   u?Tpi[ #  
  A (46)authorized share capital 额定股本   u cwnA  
  A (47)available hours 可用小时   =p^He!  
  A (48)avoidable costs 可避免成本 PjT=$]  
  B (49)back-to-back loan 易币贷款   87)zCq  
  B (50)backflush accounting 倒退成本计算   /yz=Cjoz  
  B (51)bad debts 坏帐   {Sl57!U5  
  B (52)bad debts ratio 坏帐比率   n,HE0Zn]Y_  
  B (53)bank charges 银行手续费   4H5pr  
  B (54)bank overdraft 银行透支   Ut-B^x)gl  
  B (55)bank reconciliation 银行存款调节表   Z@8vL  
  B (56)bank statement 银行对账单   R3)57OyV  
  B (57)bankruptcy 破产   +;g {$da5  
  B (58)basis of apportionment 分摊基础   w;}@'GgL  
  B (59)batch 批量   [ xOzzp4  
  B (60)batch costing 分批成本计算   bPD`+: A_  
  B (61)beta factor B(市场)风险因素   cfox7FmW  
  B (62)bill 账单   tkQH\5  
  B (63)bill of exchange 汇票   IEjP<pLe  
  B (64)bill of landing 提单   s]T""-He  
  B (65)bill of materials 用料预计单   TSAU?r\P  
  B (66)bill payable 应付票据   <Llp\XcZ  
  B (67)bill receivable 应收票据   qmTb-~  
  B (68)bin card 存货记录卡   (>6*#9#p  
  B (69)bonus 红利   9YsR~SM  
  B (70)book-keeping 薄记   .6O"| Mqb  
  B (71)Boston classification 波士顿分类   7"7rmZ   
  B (72)breakeven chart 保本图   $@d9<83=  
  B (73)breakeven point 保本点   ; Sd\VR  
  B (74)breaking-down time 复位时间   !3i Gz_y  
  B (75)budget 预算   svelYe#9z  
  B (76)budget center 预算中心   PiV7*F4qI.  
  B (77)budget cost allowance 预算成本折让   [S.ZJUns  
  B (78)budget manual 预算手册   9jN)I(^D6  
  B (79)budget period 预算期间   ,\ 2a=Fp  
  B (80)budgetary control 预算控制   Q'+MFld   
  B (81)budgeted capacity 预算生产能力   %N;!+ ;F_g  
  B (82)burden 制造费用   *`j-i  
  B (83)business center 经营中心   =NbI%  
  B (84)business entity 营业个体   p~ C.IG  
  B (85)business unit 经营单位   4`Q3v4fOF  
 B (86)buy-out management 管理性购买产权   {QBB^px  
  B (87)by-product 副产品 ;!o]wHmA  
  C (88)called-up share capital 催缴股本   A^ _a3$,0  
  C (89)capacity 生产能力   ,D\GGRw  
  C (90)capacity ratios 生产能力比率   VIP7OHJh  
  C (91)capital 资本   EF pIp4_Y  
  C (92)capital assets pricing model资本资产计价模式   -~eJn'W  
  C (93)capital commitment 承诺资本   hlu:=<B  
  C (94)capital employed 已运用的资本   pA{ 5V9  
  C (95)capital expenditure 资本支出   vA$o~?a]/  
  C (96)capital expenditureauthorization 资本支出核准   +\li*G]:J  
  C (97)capital expenditure control 资本支出控制   \BWyk A>  
  C (98)capital expenditure proposal资本支出申请   k>dsw:  
  C (99)capital funding planning 资本基金筹集计划   =n^!VXaL]]  
  C (100)capital gain 资本收益   J 7C4V'_  
  C (101)capital investment appraisal资本投资评估   QDpEb=|S  
  C (102)capital maintenance 资本保全   2=?tJ2E  
  C (103)capital resource planning 资本资源计划   79\Jx iSB  
  C (104)capital surplus 资本盈余   !-m&U4Ku6o  
  C (105)capital turnover 资本周转率   Z5c~^jL$-  
  C (106)card 记录卡   awv De  
  C (107)cash 现金   :Rs^0F8)c  
  C (108)cash account 现金账户   Xtwun  
  C (109)cash book 现金账薄   K:' q>D@  
  C (110)cash cow 金牛产品   *. 3N=EO  
  C (111)cash flow 现金流量   0y<wvLv2C  
  C (112)cash discounted 现金贴现   C^ Q tSha  
  C (113)cash flow budget 现金流量预算   Q]rD}Ckv-  
  C (114)cash flow statement 现金流量表   p8s:g~ W  
  C (115)cash ledger 现金分类账   [^8n0{JiN  
  C (116)cash limit 现金限额   vP7K9K x  
  C (117)CCA 现时成本会计   e4~>G?rM_  
  C (118)center 中心   Y(\T- bI  
  C (119)changeover time 变更时间   !*2%"H*  
  C (120)chartered entity 特许经济个体   LZ@|9!KDw  
  C (121)cheque 支票   Qb8 KPpd  
  C (122)cheque register 支票登记薄   2 _Wg!bq  
  C (123)coin analysis 零钱分类   6#j$GH *  
  C (124)classification 分类   0&ByEN9 9  
  C (125)clock card 工时卡   SI:U0gUc  
  C (126)code 代码   7iJ&6=/  
  C (127)commitment accounting 承诺确认会计   JQ :Ri  
  C (128)common cost 共同成本   AmwWH7,g  
  C (129)company limited byguarantee 有限担保责任公司   X(jVRr_m9  
C (130)company limited shares 股份有限公司   ) 'j:  
  C (131)competitive position 竞争能力状况   9WJz~SP+vR  
  C (132)concept 概念   B\g]({E  
  C (133)conglomerate 跨行业企业   47r_y\U h  
  C (134)consistency concept 一致性概念   XC7%vDIt  
  C (135)consolidated accounts 合并报表   Le"oAA#[  
  C (136)consolidation accounting 合并会计   w&4~Q4  
  C (137)consortium 财团   ^-FRTC  
  C (138)contingency plan 应急计划   aA-  
  C (139)contingent liabilities 或有负债   U/lM\3v/e  
  C (140)continuous operation 连续生产   DO7W}WU  
  C (141)contra 抵消   vK$"# F~  
  C (142)contract cost 合同成本   PA6=wfc  
  C (143)contract costing 合同成本计算   _Lw OOZj  
  C (144)contribution 贡献毛益   nUq<TJ  
  C (145)contribution centre 贡献中心   @\&m+;6  
  C (146)contribution chart 贡献图   d--y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CE15pNss  
  C (148)contribution to salesration 贡献毛益对销售比率   h;5LgAY|v  
  C (149)control 控制   VL' fP2  
  C (150)control account 控制帐户   Ev!{n  
  C (151)control limits 控制限度   RtG}h[k/X  
  C (152)controllability concept 可控制概念   `IYuz:  
  C (153)controllable cost 可控制成本   K ~44i  
  C (154)conversion cost 加工成本   VL9-NfeqR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   KRJLxNr  
  C (156)corporate appraisal 公司评估   8@NH%zWBp  
  C (157)corporate planning 公司计划   pf4 ^Bk}e  
  C (158)corporate social reporting 公司社会报告   _= #zc4U  
  C (159)corporation 股份公司   ,Ma.V\T[  
  C (160)cost 成本   1Y_w5dU  
  C (161)cost account 成本帐户   [P |[vWO  
  C (162)cost accounting 成本会计   Lp5U"6y  
  C (163)cost accounting manual 成本手册   g<*BLF  
  C (164)cost accounts calendar 成本报表的日历时间   J8y0d1SG  
  C (165)cost adjustment 成本调整   Iqs+r?  
  C (166)cost allocation 成本分配   mj?16\ |]  
  C (167)cost apportionment 成本分摊   " o& E2#  
  C (168)cost attribution 成本归属   ,:+d g(\r  
  C (169)cost audit 成本审计   E&y D8=vw  
  C (170)cost behaviour 成本性态   QZ `tNq :/  
  C (171)cost benefit analysis 成本效益分析   }AZc8o-  
  C (172)cost center 成本中心   1>Q{Gs^  
  C (173)cost driver 成本动因
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