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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 0MIUI<;j  
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  1.audit   审计 > s*DrfX6  
  2.attestation   鉴证 =OTm2:j#yQ  
  3.credibility   可信赖程度 }xn_6  
  4.audit of financial statements 财务报表审计 $2z _{@Z  
  5.agreed-upon procedures 执行商定程序 eukA[nO7G  
  6.high levels of assurance 高水平保证 `GQ{*_-  
  7.compilation 编制  eIPG#A  
  8.reliability 可靠性 @?B6aD|jE  
  9.relevance 相关性 OIaYHA  
  10.professional skepticism 职业谨慎 sCH)gr@gJ^  
  11.objectivity 客观性 }4%/pOi:f  
  12. professional competence 专业胜任能力 Aq#/2t  
  13.Senior/CPA-in-charge 项目经理 dc0@Y  
  14.audit engagement letter 业务约定书 /jD-\,:L}  
  15.recurring audit 连续审计 d<o.o?Vc  
  16.the client 委托人 c"gsB!xh  
  17.change CPA 更换注册会计 ;~zNqdlH  
  18.the existing CPA 现任注册会计师 ~krS#\  
  19.the successor CPA 后任注册会计师  ((DzUyK  
  20.the preceding CPA前任注册会计师 va{#RnU  
  21.issue the audit report 出具审计报告 2BB<mv K4  
  22.expert 专家 N=,j}FY  
  23.the board of directors 董事会 &m{'nRU}c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 32XS`Z  
  25.assess material misstatement risks评估重大错报风险 gb-{2p>}  
  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 =_=*OEgO]  
  27.a general knowledge of —— 初步了解―――的情况 hol<dB  
  28.a more knowledge of—— 进一步了解的情况 2P~)I)3V  
  29.the prior year‘s working papers 以前年度工作底稿 18!VO4u\I  
  30.minutes of meeting 会议纪要 QocQowz  
  31.business risks 经营风险 P{oAObP%  
  32.appropriateness 适当性 !Rw&DFU  
  33.accounting estimate 会计估计 Q .RO  
  34.management representations 管理层声明 )&1!xF   
  35.going concern assumption 持续经营假设 DvT+`X?R  
  36.audit plan 审计计划 ,-#GX{!  
  37.significant audit areas 重点审计领域 M'jXve(=yF  
  38.error 错误 4~u9B/v  
  39.fraud舞弊 sB7" 0M  
  40.modified or additional procedures 修改或追加审计程序 {7#03k  
  41.misappropriation of assets 侵占资产 .)PqN s:  
  42.transactions without substance 虚假交易 cx(2jk}6  
  43.unusual pressures 异常压力 2cnj@E:5l  
  44.the suspected noncompliance 涉嫌存在违法行为 9&jPp4qG  
  45.materialiy 重要性 hLuJWjCV  
  46.exceed the materiality level 超过重要性水平 (r F?If  
  47.approach the materiality level 接近重要性水平 e@ oWwhpE  
  48.an acceptably low level 可接受水平 E 5kF^P  
  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 y lL8+7W  
  50.misstatements or omissions 错报或漏报 Pz~q%J  
  51.aggregate 总计 wGXwzU  
  52.subsequent events 期后事项 .hz2&9Ow  
  53.adjust the financial statements 调整财务报表 xh'^c^1  
  54.perform additional audit procedures 实施追加的审计程序 |cTpw1%I~  
  55.audit risk 审计风险 #8?^C]*{0  
  56.detection risk 检查风险 z}APR@?`n8  
  57.inappropriate audit opinion 不适当的审计意见 9O >z4o  
  58.material misstatement 重大的错报 /t{=8v~  
  59.tolerable misstatement 可容忍错报 zl)&U=4l  
  60.the acceptable level of detection risk 可接受的检查风险 #<#%>Y^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ba&o;BLUy  
  62.simall business 小规模企业 7*'@qjTos  
  63.accounting system 会计系统 f-+.;`H)T  
  64.test of control 控制测试 YBylyVZ  
  65.walk-through test 穿行测试 1P5LH 5  
  66.communication 沟通 e[4V%h  
  67.flow chart 流程图 fOBN=y6x  
  68.reperformance of internal control 重新执行 #]zhZW4  
  69.audit evidence 审计证据 +qE ']yzm!  
  70.substantive procedures 实质性程序 B)a@fmp"a  
  71.assertions 认定 JK^[{1 JI  
  72.esistence 存在 84Zgo=P}  
  73.occurrence 发生 M:|/ijp N  
  74.completeness 完整性 YN^jm  
  75.rights and obligations 权利和义务 j`9Nwa  
  76.valuation and allocation 计价和分摊 qy9i9$8  
  77.cutoff 截止 -A;w$j6*  
  78.accuracy 准确性 okDJ(AIV+  
  79.classification 分类 1f;or_f#k?  
  80.inspection 检查 F@<MT<TRf  
  81.supervision of counting 监盘 !3x *k;0  
  82.observation 观察 }xJR.]).KW  
  83.confirmation 函证 hho%~^bn(  
  84.computation 计算 b7v dk  
  85.analytical procedures 分析程序 %BICt @E  
  86.vouch 核对 u:5IjOb2^  
  87.trace 追查 \\s?B K  
  88.audit sampling 审计抽样 msG3 ~@q  
  89.error 误差 F(0Z ]#+  
  90.expected error 预期误差 uQ1jwYK`7  
  91.population 总体 E0jUewG  
  92.sampling risk 抽样风险 r#I>_Utsy  
  93.non- sampling risk 非抽样风险 NDW8~lkL  
  94.sampling unit 抽样单位 ^BNp`x;;`  
  95.statistical sampling 统计抽样 ?%;B`2 nDR  
  96.tolerable error 可容忍误差 j@SYXKL~  
  97.the risk of under reliance 信赖不足风险 oT!/J  
  98.the risk of over reliance 信赖过度风险 TU-c9"7M~  
  99.the risk of incorrect rejection 误拒风险 WVkG 2  
  100. the risk of incorrect acceptance 误受风险 &%:*\_2s  
  101.working trial balance 试算平衡表 F,.Q|.nN  
  102.index and cross-referencing 索引和交叉索引 \bRy(Z)  
  103.cash receipt 现金收入 9 P~d:'Ib  
  104.cash disbursement 现金支出 PvuAg(?  
  105.bank statement 银行对账单 #nbn K  
  106.bank reconciliation 银行存款余额调节表 ' 3VqkQ4  
  107.balance sheet date 资产负债表日 X\'E4  
  108.net realizable value 可变现净值 $2is3;h  
  109.storeroom 仓库 Un\Ubqi0  
  110.sale invoice 销售发票 ~zj"OG"zOw  
  111.price list 价目表 a+'}XEhSC:  
  112.positive confirmation request 积极式询证函 F7V6-V{_  
  113.negative confirmation request 消极式询证函 |Z!@'YB  
  114.purchase requisition 请购单 \Nyr=<c  
  115.receiving report 验收报告 ex=)H%_|  
  116.gross margin 毛利 ;,v.(Z ic  
  117.manufacturing overhead 制造费用 K+-zY[3  
  118.material requisition 领料单 $>(9~Yh0  
  119.inventory-taking 存货盘点  )Oo2<:"  
  120.bond certificate 债券 9PCa*,  
  121.stock certificate 股票 a>?p.!BM  
  122.audit report 审计报告 ?4MSgu  
  123.entity 被审计单位  kMqD iJ  
  124.addressee of the audit report 审计报告的收件人 PJ0Jjoh"Y  
  125.unqualified opinion 无保留意见 cp|:8 [  
  126.qualified opinion 保留意见 =kF? _KN  
  127.disclaimer of opinion 无法表示意见 Eh {up  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   u(8 ~4P0w  
  A (2)absorbed overhead 已吸收制造费用 wn{]#n=|l  
  A (3)absorption costing 吸收成本计算 (< :mM  
  A (4)account 账户,报表   %B0w~[!4}  
  A (5)accounting postulate 会计假设   Dl&PL  
  A (6)accounting series release 会计公告文件   *b:u * `@  
  A (7)accounting valuation 会计计价   Vv2{^ !aZ  
  A (8)account sale 承销清单 *^ey]),f54  
  A (9)accountability concept 经营责任概念   C)U #T)  
  A (10)accountancy 会计职业   nZ541o@t9  
  A (11)accountant 会计师   gh'kUZG a  
  A (12)accounting 会计   Q|Nzbmwh  
  A (13)agency cost 代理成本   Z~:/#?/  
  A (14)accounting bases 会计基础   \u{Jf'g  
  A (15)accounting manual 会计手册   ,YQ=Zk)w  
  A (16)accounting period 会计期间   wG;}TxrLS  
  A (17)accounting policies 会计方针   \ hrBq^I  
  A (18)accounting rate of return 会计报酬率   L!?v BL  
  A (19)accounting reference date 会计参照日   >eEnQ}Y  
  A (20)accounting reference period 会计参照期间   \)p4okpR  
  A (21)accrual concept 应计概念   KUlB2Fqi  
  A (22)accrual expenses 应计费用   j/~VP2R`  
  A (23)acid test ration 速动比率(酸性测试比率)   N/(ofy  
  A (24)acquisition 购置   g%+ql[(4  
  A (25)acquisition accounting 收购会计   @>+^W&  
  A (26)activity based accounting 作业基础成本计算   % N7gT*B:  
  A (27)adjusting events 调整事项   i0VhG :O;  
  A (28)administrative expenses 行政管理费   sE^ns\&QP=  
  A (29)advice note 发货通知   cO8`J&EK  
  A (30)amortization 摊销   ]!]`~ Z/  
  A (31)analytical review 分析性检查   qwL 0~I  
  A (32)annual equivalent cost 年度等量成本法   V[4(~,9  
  A (33)annual report and accounts 年度报告和报表   x`Vy<h 33  
  A (34)appraisal cost 检验成本   qK{| Q  
  A (35)appropriation account 盈余分配账户   0W;q!H[G  
  A (36)articles of association 公司章程细则   |GJBwrL^0  
  A (37)assets 资产   ) )fDOJ  
  A (38)assets cover 资产保障   qw6EPC  
  A (39)asset value per share 每股资产价值   Z`^ K%P=  
  A (40)associated company 联营公司   .L~fFn s/  
  A (41)attainable standard 可达标准   N-]\oMc2  
u4go*#  
 A (42)attributable profit 可归属利润   yBr$ 0$  
  A (43)audit 审计   BT&rp%NO6l  
  A (44)audit report 审计报告   =%Q\*xaR.W  
  A (45)auditing standards 审计准则   (r.$%[,.<  
  A (46)authorized share capital 额定股本   58M'r{8_  
  A (47)available hours 可用小时   qJ#L )  
  A (48)avoidable costs 可避免成本 *K]>}  
  B (49)back-to-back loan 易币贷款   l :f9Ih  
  B (50)backflush accounting 倒退成本计算   s 4MNVT  
  B (51)bad debts 坏帐   %{N>c:2I$  
  B (52)bad debts ratio 坏帐比率   516VQ<?B  
  B (53)bank charges 银行手续费   B)( p9]q  
  B (54)bank overdraft 银行透支   +J\L4ri k  
  B (55)bank reconciliation 银行存款调节表   j4.Qvj >:4  
  B (56)bank statement 银行对账单   Q3 K;kS  
  B (57)bankruptcy 破产   e-nWD  
  B (58)basis of apportionment 分摊基础   N{?Tm`""  
  B (59)batch 批量   `=_7I?  
  B (60)batch costing 分批成本计算   Se !gs>  
  B (61)beta factor B(市场)风险因素   % <8K^|w  
  B (62)bill 账单   Y9z:xE  
  B (63)bill of exchange 汇票   {LR#(q$1  
  B (64)bill of landing 提单   c@0l-R{q  
  B (65)bill of materials 用料预计单   v1`bDS?*Q  
  B (66)bill payable 应付票据   ?AqrlR]5  
  B (67)bill receivable 应收票据   f]@[4<Ny  
  B (68)bin card 存货记录卡   >WGX|"!"  
  B (69)bonus 红利   &xPOp$Sx~  
  B (70)book-keeping 薄记   GM34-GH+  
  B (71)Boston classification 波士顿分类   ;g;,%jdCS  
  B (72)breakeven chart 保本图   GE/IaLo  
  B (73)breakeven point 保本点   yb@X*PW/z  
  B (74)breaking-down time 复位时间   mafAC73  
  B (75)budget 预算   5#9`ROT9  
  B (76)budget center 预算中心   &-EyM*:u!  
  B (77)budget cost allowance 预算成本折让   Qs#9X=6e@  
  B (78)budget manual 预算手册   *so6]+)cU  
  B (79)budget period 预算期间   RW|UQY#  
  B (80)budgetary control 预算控制   (hD X4;4  
  B (81)budgeted capacity 预算生产能力   *~\;&G29Y  
  B (82)burden 制造费用   r9p?@P\:[  
  B (83)business center 经营中心   hr/xpQW  
  B (84)business entity 营业个体   Jgi{7J  
  B (85)business unit 经营单位   DYy@t^sC  
 B (86)buy-out management 管理性购买产权   pn ~/!y  
  B (87)by-product 副产品 ];YglHH  
  C (88)called-up share capital 催缴股本   $=;bccIob  
  C (89)capacity 生产能力   K284R=j -&  
  C (90)capacity ratios 生产能力比率   m\R@.jkZ  
  C (91)capital 资本   (_s!,QUe  
  C (92)capital assets pricing model资本资产计价模式   gn;nS{A  
  C (93)capital commitment 承诺资本   AOvH&9**  
  C (94)capital employed 已运用的资本   a8lo!e9q  
  C (95)capital expenditure 资本支出   YV2pERl  
  C (96)capital expenditureauthorization 资本支出核准   _S%OX_UMn^  
  C (97)capital expenditure control 资本支出控制   %>x0*T$$  
  C (98)capital expenditure proposal资本支出申请   A7I8Z6&  
  C (99)capital funding planning 资本基金筹集计划   IAt+S-q0  
  C (100)capital gain 资本收益   j3V"d3)  
  C (101)capital investment appraisal资本投资评估    Hsux>+Q  
  C (102)capital maintenance 资本保全   0X}w[^f  
  C (103)capital resource planning 资本资源计划   l ")o!N?  
  C (104)capital surplus 资本盈余   Bt`r6v;\  
  C (105)capital turnover 资本周转率   `qYc#_ELv  
  C (106)card 记录卡   +@<^i?ale  
  C (107)cash 现金   G%W03c  
  C (108)cash account 现金账户   $D2Ain1  
  C (109)cash book 现金账薄   1nX68fS.9  
  C (110)cash cow 金牛产品   XQJV.SVS  
  C (111)cash flow 现金流量   sov62wuqU  
  C (112)cash discounted 现金贴现   HjE Tinm"  
  C (113)cash flow budget 现金流量预算    # 8-P  
  C (114)cash flow statement 现金流量表   })yb   
  C (115)cash ledger 现金分类账   aV92.Z_Ku  
  C (116)cash limit 现金限额   @% 5F^Vbd  
  C (117)CCA 现时成本会计   H f E;$  
  C (118)center 中心   U%S NROj  
  C (119)changeover time 变更时间   ~ jrU#<'G9  
  C (120)chartered entity 特许经济个体   _tg3%X]  
  C (121)cheque 支票   Ug[F3J|Mu  
  C (122)cheque register 支票登记薄   mSvTn d8  
  C (123)coin analysis 零钱分类   qkyX*_}  
  C (124)classification 分类   7zOvoQ}  
  C (125)clock card 工时卡   fjeE.  
  C (126)code 代码   ROI$;B(  
  C (127)commitment accounting 承诺确认会计   K`AW?p^$Y  
  C (128)common cost 共同成本   <P Z\qE*+y  
  C (129)company limited byguarantee 有限担保责任公司   | Y,X=Ed  
C (130)company limited shares 股份有限公司   #7E&16Fk  
  C (131)competitive position 竞争能力状况   tI(t%~>^  
  C (132)concept 概念   }e;p8)]Wl  
  C (133)conglomerate 跨行业企业   c+ H)1Dfq  
  C (134)consistency concept 一致性概念   t3h \.(mq  
  C (135)consolidated accounts 合并报表   i~M.F=I5  
  C (136)consolidation accounting 合并会计   L:];[xa%  
  C (137)consortium 财团   #IciNCIrG  
  C (138)contingency plan 应急计划   ,19"[:WN  
  C (139)contingent liabilities 或有负债   ,\">ovV33  
  C (140)continuous operation 连续生产   hrtN.4p[  
  C (141)contra 抵消   !&<Wc ^PG  
  C (142)contract cost 合同成本   ohG43&g~  
  C (143)contract costing 合同成本计算   v+, w{~7RH  
  C (144)contribution 贡献毛益   [E&"9%K  
  C (145)contribution centre 贡献中心   )}k`X<~k  
  C (146)contribution chart 贡献图   m]b.P,~v  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   m~\m"zJ4  
  C (148)contribution to salesration 贡献毛益对销售比率   ieK'<%dxF  
  C (149)control 控制   -Z#]_C{Y-)  
  C (150)control account 控制帐户   k@X As  
  C (151)control limits 控制限度   A 5\"e^>  
  C (152)controllability concept 可控制概念   4?6'~G$k  
  C (153)controllable cost 可控制成本   "\P~Re"EH  
  C (154)conversion cost 加工成本   fTnyCaB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Mdq'> <ajL  
  C (156)corporate appraisal 公司评估   n ;fTx  
  C (157)corporate planning 公司计划   PfMOc+ q  
  C (158)corporate social reporting 公司社会报告   d(cYtM,P  
  C (159)corporation 股份公司   _O'rZ5}&  
  C (160)cost 成本   >Sl:Z ,g;  
  C (161)cost account 成本帐户   Xv;ZAa  
  C (162)cost accounting 成本会计   "B{xC}Tw  
  C (163)cost accounting manual 成本手册   *xX0]{49q  
  C (164)cost accounts calendar 成本报表的日历时间   z j0pP{y  
  C (165)cost adjustment 成本调整   QrRCsy70  
  C (166)cost allocation 成本分配   N=}Z#  
  C (167)cost apportionment 成本分摊   !!Gi.VL  
  C (168)cost attribution 成本归属   dXy"yQ>{  
  C (169)cost audit 成本审计   BB}iBf I'  
  C (170)cost behaviour 成本性态   +/ d8d  
  C (171)cost benefit analysis 成本效益分析   l<:)rg^,  
  C (172)cost center 成本中心   TEy.zzt  
  C (173)cost driver 成本动因
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