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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 cdv0:+[P  
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  1.audit   审计 S20E}bS:>  
  2.attestation   鉴证 -"x25~k!?F  
  3.credibility   可信赖程度 .tzQ hd>  
  4.audit of financial statements 财务报表审计 g]PC6xr38  
  5.agreed-upon procedures 执行商定程序 6G;t:[H G  
  6.high levels of assurance 高水平保证 4=ZN4=(_[  
  7.compilation 编制 N3&n"w _d  
  8.reliability 可靠性 3 Bn9Ce=  
  9.relevance 相关性 GQ1m h*4$  
  10.professional skepticism 职业谨慎 ^dR gYi"(A  
  11.objectivity 客观性 D)J'xG_<O  
  12. professional competence 专业胜任能力 */ok]kX'  
  13.Senior/CPA-in-charge 项目经理 mO @Sl(9  
  14.audit engagement letter 业务约定书 SAUG+{Uq  
  15.recurring audit 连续审计 'ExTnv ~  
  16.the client 委托人 JA "  
  17.change CPA 更换注册会计 FfibR\dhY  
  18.the existing CPA 现任注册会计师 f4+}k GJN  
  19.the successor CPA 后任注册会计师 M<3m/l%`Y  
  20.the preceding CPA前任注册会计师 F5YHc$3^  
  21.issue the audit report 出具审计报告 ntD8:%m  
  22.expert 专家 >5bd !b,  
  23.the board of directors 董事会 k^Uk= )9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 jHM}({)-  
  25.assess material misstatement risks评估重大错报风险 --g? `4  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围  2D"\Ox  
  27.a general knowledge of —— 初步了解―――的情况 {>zQW{!  
  28.a more knowledge of—— 进一步了解的情况 ez^b{s`  
  29.the prior year‘s working papers 以前年度工作底稿 ! K/zFYl  
  30.minutes of meeting 会议纪要 <j^"=UN4#  
  31.business risks 经营风险 m^Rf6O^  
  32.appropriateness 适当性 I.'sK9\Zp  
  33.accounting estimate 会计估计 V1\x.0Fs  
  34.management representations 管理层声明 ul ag$ge  
  35.going concern assumption 持续经营假设 B{-+1f4  
  36.audit plan 审计计划 e(EXQP2P>  
  37.significant audit areas 重点审计领域 \ Q0-yNt  
  38.error 错误 U66zm9 3&  
  39.fraud舞弊 -% g{{'9B  
  40.modified or additional procedures 修改或追加审计程序 4e9'yi  
  41.misappropriation of assets 侵占资产 o3x fif  
  42.transactions without substance 虚假交易 QTuj v<|  
  43.unusual pressures 异常压力 I cz) Qtg|  
  44.the suspected noncompliance 涉嫌存在违法行为 mc}r15:<  
  45.materialiy 重要性 D3kx&AR  
  46.exceed the materiality level 超过重要性水平 6)Dp2  
  47.approach the materiality level 接近重要性水平 *Q:EICDE7  
  48.an acceptably low level 可接受水平 ]5h GSl2  
  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 ~riV9_-  
  50.misstatements or omissions 错报或漏报 bx%P-r31  
  51.aggregate 总计 cT,5xp"a  
  52.subsequent events 期后事项 H2D j`0  
  53.adjust the financial statements 调整财务报表 xN]88L}Tn  
  54.perform additional audit procedures 实施追加的审计程序 X~5kgq0"  
  55.audit risk 审计风险 U{~R39  
  56.detection risk 检查风险 09C[B+>h  
  57.inappropriate audit opinion 不适当的审计意见 DeL7sU  
  58.material misstatement 重大的错报 pm~uWXqxr=  
  59.tolerable misstatement 可容忍错报 *WX,bN6Ot  
  60.the acceptable level of detection risk 可接受的检查风险 !mtX*;b(e  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @&E{ L  
  62.simall business 小规模企业 UXN!iU)  
  63.accounting system 会计系统 c=A)_Z Fg  
  64.test of control 控制测试 Kh;jiK !  
  65.walk-through test 穿行测试 b|z_1j6U  
  66.communication 沟通 ~LuR)T=%es  
  67.flow chart 流程图 pCm|t!,  
  68.reperformance of internal control 重新执行 =lqBRut  
  69.audit evidence 审计证据 #.z`clK#  
  70.substantive procedures 实质性程序 6K zdWT  
  71.assertions 认定 >"q~9b A  
  72.esistence 存在 )./'`Mx?  
  73.occurrence 发生 _/zK ^S)  
  74.completeness 完整性 KZ}F1Mr  
  75.rights and obligations 权利和义务 CUo %i/R  
  76.valuation and allocation 计价和分摊 8C!D=Vhh  
  77.cutoff 截止 0/Wo":R:  
  78.accuracy 准确性 `&-)(#  
  79.classification 分类 ]Y@ia]x&P  
  80.inspection 检查 X #!oG)or  
  81.supervision of counting 监盘 xX]92Q  
  82.observation 观察 (e$/@3*  
  83.confirmation 函证 4 9zOhG |  
  84.computation 计算 dJ0qg_ U&  
  85.analytical procedures 分析程序 ;+/[<bvd"  
  86.vouch 核对 zxt&oT0Q  
  87.trace 追查 ;\5^yDv[e  
  88.audit sampling 审计抽样 7>Oa, \  
  89.error 误差 G~\ SI.  
  90.expected error 预期误差 )FfJ%oT}  
  91.population 总体 ^%qh E8  
  92.sampling risk 抽样风险 VD*xhuy$k  
  93.non- sampling risk 非抽样风险 d=B DR^/wA  
  94.sampling unit 抽样单位 0 G.y_<=  
  95.statistical sampling 统计抽样 'F665  
  96.tolerable error 可容忍误差 5wws8w  
  97.the risk of under reliance 信赖不足风险 O]Mz1 ev|  
  98.the risk of over reliance 信赖过度风险 ]%K 8  
  99.the risk of incorrect rejection 误拒风险 C/!c?$J  
  100. the risk of incorrect acceptance 误受风险 ages-Z_X  
  101.working trial balance 试算平衡表 &E>zvRBQ  
  102.index and cross-referencing 索引和交叉索引 Dx-G0 KIG  
  103.cash receipt 现金收入 'r5[tK}  
  104.cash disbursement 现金支出 *?#t (Y[  
  105.bank statement 银行对账单 ]k (n_+!  
  106.bank reconciliation 银行存款余额调节表 A%G \ AT  
  107.balance sheet date 资产负债表日 +AT!IZrB2i  
  108.net realizable value 可变现净值 Y C uuj$  
  109.storeroom 仓库 Tmo+I4qoL  
  110.sale invoice 销售发票 G1d!a6>  
  111.price list 价目表 e8TJ =}\  
  112.positive confirmation request 积极式询证函 u/% 4WgA  
  113.negative confirmation request 消极式询证函 Z-!W#   
  114.purchase requisition 请购单 j aj."v  
  115.receiving report 验收报告 8\~IwtSk  
  116.gross margin 毛利 Q\DD^Pbq  
  117.manufacturing overhead 制造费用 VvO/  
  118.material requisition 领料单 :z EhPx;B7  
  119.inventory-taking 存货盘点 VS#i>nlT  
  120.bond certificate 债券 z5CWgN  
  121.stock certificate 股票 bD[6) ITg  
  122.audit report 审计报告 4K@`>Y5g*  
  123.entity 被审计单位 C(-bh]J  
  124.addressee of the audit report 审计报告的收件人 q >9F21W  
  125.unqualified opinion 无保留意见 'Ert iD  
  126.qualified opinion 保留意见 >o\[?QvP  
  127.disclaimer of opinion 无法表示意见 ZcXqH7`r  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   /#PEEN  
  A (2)absorbed overhead 已吸收制造费用 9 's/~T  
  A (3)absorption costing 吸收成本计算 KB,!s7A  
  A (4)account 账户,报表   Uv6#d":f;  
  A (5)accounting postulate 会计假设   ")U`Wgx  
  A (6)accounting series release 会计公告文件    _"ysJ&  
  A (7)accounting valuation 会计计价   LDL#*g  
  A (8)account sale 承销清单 ;a+>><x]  
  A (9)accountability concept 经营责任概念   W39R)sra  
  A (10)accountancy 会计职业   T|p$Ddt`+  
  A (11)accountant 会计师   /tno`su;  
  A (12)accounting 会计   K5Fzmo a  
  A (13)agency cost 代理成本   m7 !Fb  
  A (14)accounting bases 会计基础   1anV!&a<K(  
  A (15)accounting manual 会计手册   n>X   
  A (16)accounting period 会计期间   _Y*: l7  
  A (17)accounting policies 会计方针   GA6)O-^G  
  A (18)accounting rate of return 会计报酬率   '}c0:,5  
  A (19)accounting reference date 会计参照日   bQk5R._got  
  A (20)accounting reference period 会计参照期间   S:] w@$  
  A (21)accrual concept 应计概念   ^/HE_keY  
  A (22)accrual expenses 应计费用   %@U<|9 %ua  
  A (23)acid test ration 速动比率(酸性测试比率)   voaRh@DZ%/  
  A (24)acquisition 购置   5:f}bW*  
  A (25)acquisition accounting 收购会计   t=~5 I >  
  A (26)activity based accounting 作业基础成本计算   &^th KXEC  
  A (27)adjusting events 调整事项   0[0</"K%1m  
  A (28)administrative expenses 行政管理费   \O?#gW\tR  
  A (29)advice note 发货通知   io:?JnQSA  
  A (30)amortization 摊销   tk WWR%c"  
  A (31)analytical review 分析性检查   }rVnuRq  
  A (32)annual equivalent cost 年度等量成本法   MC3XGnT#5  
  A (33)annual report and accounts 年度报告和报表   bt#=p 7 W  
  A (34)appraisal cost 检验成本   J?5O 2n  
  A (35)appropriation account 盈余分配账户   iD@2_m)  
  A (36)articles of association 公司章程细则   bdq o2Z O  
  A (37)assets 资产   $,icKa   
  A (38)assets cover 资产保障   b/]C, P  
  A (39)asset value per share 每股资产价值   CQsVGn{x  
  A (40)associated company 联营公司   /NLpk7r[\q  
  A (41)attainable standard 可达标准   \u,hS*v0  
e&F,z=XJ}  
 A (42)attributable profit 可归属利润   hW>@jT"t1C  
  A (43)audit 审计   >'Nrvy%&0  
  A (44)audit report 审计报告   Oa7`Y`6  
  A (45)auditing standards 审计准则   P 2;j>=W  
  A (46)authorized share capital 额定股本   blaxUP:  
  A (47)available hours 可用小时   y{K~g<VL  
  A (48)avoidable costs 可避免成本 t ba %L  
  B (49)back-to-back loan 易币贷款   XXmtpM8  
  B (50)backflush accounting 倒退成本计算   nb22b Xt  
  B (51)bad debts 坏帐   )R{4"&&2  
  B (52)bad debts ratio 坏帐比率   )y.J2_lI8  
  B (53)bank charges 银行手续费   r tf>\j+  
  B (54)bank overdraft 银行透支   @<}, -u  
  B (55)bank reconciliation 银行存款调节表   LUKdu&M  
  B (56)bank statement 银行对账单   |...T 4:^Y  
  B (57)bankruptcy 破产   GC$Hp!H  
  B (58)basis of apportionment 分摊基础   8!me$k&  
  B (59)batch 批量   sP5PYNspA  
  B (60)batch costing 分批成本计算   z7{b>oub('  
  B (61)beta factor B(市场)风险因素   3j<] W  
  B (62)bill 账单   dB_\0?jJ-  
  B (63)bill of exchange 汇票   1>57rx"l  
  B (64)bill of landing 提单   ^7TM.lE  
  B (65)bill of materials 用料预计单   nd_d tsp#  
  B (66)bill payable 应付票据   O>|Q Zd  
  B (67)bill receivable 应收票据   '!{zO" 1*  
  B (68)bin card 存货记录卡   E n{vCN  
  B (69)bonus 红利   N}VKH5U|  
  B (70)book-keeping 薄记   &c ayhL/%  
  B (71)Boston classification 波士顿分类   WZ@nuK.39T  
  B (72)breakeven chart 保本图   R(r89bTQ  
  B (73)breakeven point 保本点   mWUQF"q8  
  B (74)breaking-down time 复位时间   2@:Go`mg  
  B (75)budget 预算   l5D8DvJCj  
  B (76)budget center 预算中心   t%q@W,2J  
  B (77)budget cost allowance 预算成本折让   n/S 1Hae`  
  B (78)budget manual 预算手册   *8,]fBUq  
  B (79)budget period 预算期间   8WZM}3x$f{  
  B (80)budgetary control 预算控制   &'c1"%*%8>  
  B (81)budgeted capacity 预算生产能力   l>7`D3  
  B (82)burden 制造费用   kVy%y"/  
  B (83)business center 经营中心   ggJn oL  
  B (84)business entity 营业个体   ~WehG<p v[  
  B (85)business unit 经营单位   qL,!  
 B (86)buy-out management 管理性购买产权   !m' lOz  
  B (87)by-product 副产品 @lDoMm,m'  
  C (88)called-up share capital 催缴股本   P8).Qn  
  C (89)capacity 生产能力   V ;1$FNR   
  C (90)capacity ratios 生产能力比率   + Q}Y?([  
  C (91)capital 资本   68+ 9^  
  C (92)capital assets pricing model资本资产计价模式   j1Q G-Rs&  
  C (93)capital commitment 承诺资本   E Rqr0>x  
  C (94)capital employed 已运用的资本   sZFjkfak  
  C (95)capital expenditure 资本支出   JN$v=Ox{  
  C (96)capital expenditureauthorization 资本支出核准   hcWkAR  
  C (97)capital expenditure control 资本支出控制   } R;.~F  
  C (98)capital expenditure proposal资本支出申请   |t!kD(~r  
  C (99)capital funding planning 资本基金筹集计划   pI,QkDJ0  
  C (100)capital gain 资本收益   'n#;~  
  C (101)capital investment appraisal资本投资评估   1<\@i{;xsU  
  C (102)capital maintenance 资本保全   7Xw;TA  
  C (103)capital resource planning 资本资源计划   B'lWs;  
  C (104)capital surplus 资本盈余   tTLD6#  
  C (105)capital turnover 资本周转率   F(Pe@ #)A  
  C (106)card 记录卡   S}cpYjnH8  
  C (107)cash 现金   =^|^" b  
  C (108)cash account 现金账户   ltO:./6v  
  C (109)cash book 现金账薄   UMma|9l(i  
  C (110)cash cow 金牛产品   wbyY?tH  
  C (111)cash flow 现金流量   +5JCbT@y  
  C (112)cash discounted 现金贴现   =%%\b_\L  
  C (113)cash flow budget 现金流量预算   &<_*yl p  
  C (114)cash flow statement 现金流量表   m$ NBGw  
  C (115)cash ledger 现金分类账   |ITp$  _S  
  C (116)cash limit 现金限额   (vB aem9  
  C (117)CCA 现时成本会计   5IOOVYl  
  C (118)center 中心   [}9sq+##  
  C (119)changeover time 变更时间   1y2D]h/'  
  C (120)chartered entity 特许经济个体   _[<R<&jG  
  C (121)cheque 支票   t>)iC)^u  
  C (122)cheque register 支票登记薄   /!=uM .  
  C (123)coin analysis 零钱分类   0~iC#lHO  
  C (124)classification 分类   eB%KXPhMm  
  C (125)clock card 工时卡   8V`NQS$  
  C (126)code 代码   h3Nwxj~E  
  C (127)commitment accounting 承诺确认会计   ' Ph  
  C (128)common cost 共同成本   9%S{fd\#  
  C (129)company limited byguarantee 有限担保责任公司   IEfzu L<v  
C (130)company limited shares 股份有限公司   CC0@RU  
  C (131)competitive position 竞争能力状况   9 c1g,:8\  
  C (132)concept 概念   g{.>nE^Sc5  
  C (133)conglomerate 跨行业企业   s:'M[xI  
  C (134)consistency concept 一致性概念   MUhC6s\F  
  C (135)consolidated accounts 合并报表   \_Nr7sc\  
  C (136)consolidation accounting 合并会计   |NJe4lw+?  
  C (137)consortium 财团   jV]'/X<  
  C (138)contingency plan 应急计划   *Z>Yv37P  
  C (139)contingent liabilities 或有负债   bZHuEh2w  
  C (140)continuous operation 连续生产   #+N\u*-S  
  C (141)contra 抵消   G~1#kg  
  C (142)contract cost 合同成本   g0v},n  
  C (143)contract costing 合同成本计算   ! E` Tt[  
  C (144)contribution 贡献毛益   x%23oPM  
  C (145)contribution centre 贡献中心   Tf7$PSupP  
  C (146)contribution chart 贡献图   %Koc^ pb)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7}OzTup  
  C (148)contribution to salesration 贡献毛益对销售比率   M[}EVt~  
  C (149)control 控制   WMnR+?q  
  C (150)control account 控制帐户   +-&N<U  
  C (151)control limits 控制限度   c9-$t d&  
  C (152)controllability concept 可控制概念   e4p:Zb:  
  C (153)controllable cost 可控制成本   )8kcOBG^L  
  C (154)conversion cost 加工成本   5!$m3j_,]?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /+l3 BeL  
  C (156)corporate appraisal 公司评估   )X@Obg  
  C (157)corporate planning 公司计划   7Fw`s@/%  
  C (158)corporate social reporting 公司社会报告   * t6 XU  
  C (159)corporation 股份公司   RqgH,AN  
  C (160)cost 成本   b#bdz1@s  
  C (161)cost account 成本帐户   nr*~R-,\  
  C (162)cost accounting 成本会计   m^rgzx19?  
  C (163)cost accounting manual 成本手册   5JW+&XA  
  C (164)cost accounts calendar 成本报表的日历时间   GE]fBg  
  C (165)cost adjustment 成本调整   1|bu0d\]  
  C (166)cost allocation 成本分配   j!q5Bc?  
  C (167)cost apportionment 成本分摊   #qXE[%  
  C (168)cost attribution 成本归属   EF=.L {  
  C (169)cost audit 成本审计   ^wPKqu)^  
  C (170)cost behaviour 成本性态   '\\dh  
  C (171)cost benefit analysis 成本效益分析   ^29w @*  
  C (172)cost center 成本中心   O(  G|fs  
  C (173)cost driver 成本动因
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