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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 yX{7<\x   
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  1.audit   审计 2^Im~p~ByE  
  2.attestation   鉴证 4Y3@^8h&=  
  3.credibility   可信赖程度 T95FoA  
  4.audit of financial statements 财务报表审计 tl*v(ZW  
  5.agreed-upon procedures 执行商定程序 g$"x,:2x{  
  6.high levels of assurance 高水平保证 TNN@G~@cm  
  7.compilation 编制 g@M5_I(W  
  8.reliability 可靠性 NX(+%EBcA  
  9.relevance 相关性 ZBx,'ph}4  
  10.professional skepticism 职业谨慎 e:4,rfF1  
  11.objectivity 客观性 xW9R -J \W  
  12. professional competence 专业胜任能力 i?@7> Ca  
  13.Senior/CPA-in-charge 项目经理 CKe72OC  
  14.audit engagement letter 业务约定书 3*j1v:x`  
  15.recurring audit 连续审计 TC'S DDX  
  16.the client 委托人 EXH,+3fQp  
  17.change CPA 更换注册会计 MNTVG&h  
  18.the existing CPA 现任注册会计师 >c Tt2v  
  19.the successor CPA 后任注册会计师 -6s]7#IC  
  20.the preceding CPA前任注册会计师 ?G~rYETvw  
  21.issue the audit report 出具审计报告 /u9 0 )x  
  22.expert 专家 ?z-nY,'^uq  
  23.the board of directors 董事会 W L'!M&h  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {2 T:4i5  
  25.assess material misstatement risks评估重大错报风险 76o[qay  
  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 gN(kRhp  
  27.a general knowledge of —— 初步了解―――的情况 5%V(eR  
  28.a more knowledge of—— 进一步了解的情况 %" mki>  
  29.the prior year‘s working papers 以前年度工作底稿 2sG1Hox  
  30.minutes of meeting 会议纪要 Gx4uf  
  31.business risks 经营风险 >QN-K]YLL  
  32.appropriateness 适当性 PGxv4(%  
  33.accounting estimate 会计估计 . 8 ikcs   
  34.management representations 管理层声明 ]c 'EJu  
  35.going concern assumption 持续经营假设 IQ~Anp^R  
  36.audit plan 审计计划 0;=]MEk?  
  37.significant audit areas 重点审计领域 sRcS-Yw[S  
  38.error 错误 ?*kB>U9e  
  39.fraud舞弊 Ygg(qB1q  
  40.modified or additional procedures 修改或追加审计程序 ouoIbA9X  
  41.misappropriation of assets 侵占资产 "W4|}plnu  
  42.transactions without substance 虚假交易 Y:Lkh>S1Q  
  43.unusual pressures 异常压力 ]w]BKpU=  
  44.the suspected noncompliance 涉嫌存在违法行为  vmfFR  
  45.materialiy 重要性 ;Z"Iv  
  46.exceed the materiality level 超过重要性水平 Nknd8>Hy+  
  47.approach the materiality level 接近重要性水平 1g,gilc  
  48.an acceptably low level 可接受水平 S ;8=+I,  
  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 F/j ; q  
  50.misstatements or omissions 错报或漏报 mKV31wvK}  
  51.aggregate 总计 @raJB'  
  52.subsequent events 期后事项 =Ov,7<8o  
  53.adjust the financial statements 调整财务报表 Rw[!Jq  
  54.perform additional audit procedures 实施追加的审计程序 C9k"QPE  
  55.audit risk 审计风险 CV{ZoY  
  56.detection risk 检查风险 aWLA6A+C&  
  57.inappropriate audit opinion 不适当的审计意见 eej#14 &  
  58.material misstatement 重大的错报 XknNb{. r  
  59.tolerable misstatement 可容忍错报 sH1 ucZ>9Y  
  60.the acceptable level of detection risk 可接受的检查风险 F`,bFQ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <.BY=z=H  
  62.simall business 小规模企业 /L! =##  
  63.accounting system 会计系统 )NZ&m$I|-  
  64.test of control 控制测试 tId,Q>zH  
  65.walk-through test 穿行测试 ,?%Y*?v  
  66.communication 沟通 TBF{@{.d  
  67.flow chart 流程图 Y}yh6r;i  
  68.reperformance of internal control 重新执行 4-'0# a  
  69.audit evidence 审计证据 ev/)#i#s{  
  70.substantive procedures 实质性程序 ff fWvf  
  71.assertions 认定 e9S*^2;  
  72.esistence 存在 U%VFr#  
  73.occurrence 发生 [6.<#_~{  
  74.completeness 完整性 ) 54cG  
  75.rights and obligations 权利和义务 +[S<"}ls7  
  76.valuation and allocation 计价和分摊 K@osD7-  
  77.cutoff 截止 -(%Xq{  
  78.accuracy 准确性 PT&qys 2k  
  79.classification 分类 /9P7;1?  
  80.inspection 检查 %){/O}I]>  
  81.supervision of counting 监盘 P^lRJB<$Q  
  82.observation 观察 PIQd=%?'  
  83.confirmation 函证 ~WB-WI\  
  84.computation 计算 ^y|`\oyqwN  
  85.analytical procedures 分析程序 Z%3)w.  
  86.vouch 核对 * "?,.  
  87.trace 追查 QT1oUP#*  
  88.audit sampling 审计抽样 vZ=dlu_t  
  89.error 误差 B4m34)EOE  
  90.expected error 预期误差 kqC7^x  
  91.population 总体 pMUUF5  
  92.sampling risk 抽样风险 5Go@1X]I  
  93.non- sampling risk 非抽样风险 }ri7@HCY4  
  94.sampling unit 抽样单位 =G'J@[d{d  
  95.statistical sampling 统计抽样 '=K~M  
  96.tolerable error 可容忍误差 ;\/ RgN  
  97.the risk of under reliance 信赖不足风险 d1*0?GTT  
  98.the risk of over reliance 信赖过度风险 R-f('[u  
  99.the risk of incorrect rejection 误拒风险 w>RwEU+w=@  
  100. the risk of incorrect acceptance 误受风险 iE{VmHp=  
  101.working trial balance 试算平衡表 uBM%E OE  
  102.index and cross-referencing 索引和交叉索引 $O\]cQD`u  
  103.cash receipt 现金收入 >DzW  OB  
  104.cash disbursement 现金支出 poi39B/Vt  
  105.bank statement 银行对账单 W7T2j+]  
  106.bank reconciliation 银行存款余额调节表 _XI,z0(  
  107.balance sheet date 资产负债表日 HXqG;Fds(  
  108.net realizable value 可变现净值 O G7U+d6  
  109.storeroom 仓库 v:9Vp{)  
  110.sale invoice 销售发票 UM+g8J{$*;  
  111.price list 价目表 A_J!VXq  
  112.positive confirmation request 积极式询证函 @_;vE(!5  
  113.negative confirmation request 消极式询证函 ( M3-S5   
  114.purchase requisition 请购单 /9-kG  
  115.receiving report 验收报告 g9 =O<u#  
  116.gross margin 毛利 de"+ABR  
  117.manufacturing overhead 制造费用 q\fai^_  
  118.material requisition 领料单 lOIf4  
  119.inventory-taking 存货盘点 N&Uqzt*  
  120.bond certificate 债券 {E1^Wn1M  
  121.stock certificate 股票 Hegj_FQ  
  122.audit report 审计报告 +/#Lm#*nu%  
  123.entity 被审计单位 XJ7mvLM;  
  124.addressee of the audit report 审计报告的收件人 7 /DDQ  
  125.unqualified opinion 无保留意见 {8~xFYc:  
  126.qualified opinion 保留意见 @CCDe`R*  
  127.disclaimer of opinion 无法表示意见 If@%^'^ON=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {w9GMqq  
  A (2)absorbed overhead 已吸收制造费用 \!r,>P   
  A (3)absorption costing 吸收成本计算 m&6)Vt  
  A (4)account 账户,报表    }_?FmuU  
  A (5)accounting postulate 会计假设   E-$N!KY  
  A (6)accounting series release 会计公告文件   ~_4$|WKl  
  A (7)accounting valuation 会计计价   DDU)G51>d  
  A (8)account sale 承销清单 ?)/&tk9.n  
  A (9)accountability concept 经营责任概念   gBy7 q09r  
  A (10)accountancy 会计职业   cbX  <  
  A (11)accountant 会计师   L'x[wM0w;  
  A (12)accounting 会计   {,o = K4CD  
  A (13)agency cost 代理成本   (V8lmp-F  
  A (14)accounting bases 会计基础   g; ZVoD  
  A (15)accounting manual 会计手册   XSo$;q\  
  A (16)accounting period 会计期间   G:|=d0  
  A (17)accounting policies 会计方针   <\5E{/7Tl  
  A (18)accounting rate of return 会计报酬率   (d=knoo7A  
  A (19)accounting reference date 会计参照日   e5m-7{h@  
  A (20)accounting reference period 会计参照期间   Z<[f81hE&  
  A (21)accrual concept 应计概念   { Em fw9L  
  A (22)accrual expenses 应计费用   rqi|8gKY  
  A (23)acid test ration 速动比率(酸性测试比率)   0BHSeO,  
  A (24)acquisition 购置   1\if XJ  
  A (25)acquisition accounting 收购会计   !K_ ke h  
  A (26)activity based accounting 作业基础成本计算   tc)4$"9)  
  A (27)adjusting events 调整事项   0tah$;c e  
  A (28)administrative expenses 行政管理费   7?~*F7F  
  A (29)advice note 发货通知   83gp'W{|  
  A (30)amortization 摊销   =:7OS>x  
  A (31)analytical review 分析性检查   `F' >NNY  
  A (32)annual equivalent cost 年度等量成本法   Kd^,N Ag  
  A (33)annual report and accounts 年度报告和报表   .s>PDzM $  
  A (34)appraisal cost 检验成本   Hd0?}w\  
  A (35)appropriation account 盈余分配账户   WB>M7MI%  
  A (36)articles of association 公司章程细则   >=3ay^(Y2D  
  A (37)assets 资产   DTSK*a`  
  A (38)assets cover 资产保障   ZNTOI]P&  
  A (39)asset value per share 每股资产价值   ADVHi3b  
  A (40)associated company 联营公司   + |d[q?  
  A (41)attainable standard 可达标准   W{*w<a_ `  
$+Vp>  
 A (42)attributable profit 可归属利润   HP eN0=7>  
  A (43)audit 审计   ]tDuCZA  
  A (44)audit report 审计报告   ~;B@ {kFY)  
  A (45)auditing standards 审计准则   $tFmp)  
  A (46)authorized share capital 额定股本   %oN5jt  
  A (47)available hours 可用小时   "ll TVB  
  A (48)avoidable costs 可避免成本 aYPD4yX"/  
  B (49)back-to-back loan 易币贷款   Oxhc!9F  
  B (50)backflush accounting 倒退成本计算   94x RKQ}  
  B (51)bad debts 坏帐   ^# gR"\F`d  
  B (52)bad debts ratio 坏帐比率   *^ -~J/  
  B (53)bank charges 银行手续费   QGQ}I  
  B (54)bank overdraft 银行透支   K\vyfYi  
  B (55)bank reconciliation 银行存款调节表   _^"0"<,  
  B (56)bank statement 银行对账单   I2<t?c:Pn<  
  B (57)bankruptcy 破产   x5)YZ~5  
  B (58)basis of apportionment 分摊基础   9Fv VM9  
  B (59)batch 批量   ]&RC<imq  
  B (60)batch costing 分批成本计算   1me16 5y<B  
  B (61)beta factor B(市场)风险因素   O &De!Gx  
  B (62)bill 账单   C@Fk  
  B (63)bill of exchange 汇票   Y )]x1I  
  B (64)bill of landing 提单   NT<> LWo  
  B (65)bill of materials 用料预计单   CHX- 4-84{  
  B (66)bill payable 应付票据   v08Xe*gNU  
  B (67)bill receivable 应收票据   7Eett)4  
  B (68)bin card 存货记录卡   @u}1 S1  
  B (69)bonus 红利   Yr9!</;T  
  B (70)book-keeping 薄记   WTP~MJ#C  
  B (71)Boston classification 波士顿分类   j* \gD  
  B (72)breakeven chart 保本图   & e~g}7  
  B (73)breakeven point 保本点   3BWYSJ|  
  B (74)breaking-down time 复位时间   PQFr4EY?i  
  B (75)budget 预算   z7'C;I  
  B (76)budget center 预算中心   ES&"zjr$  
  B (77)budget cost allowance 预算成本折让   QCvz|)  
  B (78)budget manual 预算手册   F 7~T=X)1  
  B (79)budget period 预算期间   vuE 1 (CR  
  B (80)budgetary control 预算控制   r.T!R6v}  
  B (81)budgeted capacity 预算生产能力   +:&,Ts/  
  B (82)burden 制造费用   0X"D!G):  
  B (83)business center 经营中心   &6mXsx$  
  B (84)business entity 营业个体   ndU<,{r  
  B (85)business unit 经营单位    "0( _  
 B (86)buy-out management 管理性购买产权   +vh 4I  
  B (87)by-product 副产品 ;"77? )  
  C (88)called-up share capital 催缴股本   *[^[!'kT&  
  C (89)capacity 生产能力   [Q5>4WY  
  C (90)capacity ratios 生产能力比率   p%+uv\Ix  
  C (91)capital 资本   gwyHDSo8:a  
  C (92)capital assets pricing model资本资产计价模式   :n} NQzs  
  C (93)capital commitment 承诺资本   Y={_o!9  
  C (94)capital employed 已运用的资本   K4\#b}P!  
  C (95)capital expenditure 资本支出   mlmp'f  
  C (96)capital expenditureauthorization 资本支出核准   VS{po:]A  
  C (97)capital expenditure control 资本支出控制   `/0S]?a.{B  
  C (98)capital expenditure proposal资本支出申请   IyfhVk?  
  C (99)capital funding planning 资本基金筹集计划   %kRQ9I".  
  C (100)capital gain 资本收益   KPcOW#.T  
  C (101)capital investment appraisal资本投资评估   %3r`EIB6  
  C (102)capital maintenance 资本保全   );zLy?n  
  C (103)capital resource planning 资本资源计划   a*4l!-7  
  C (104)capital surplus 资本盈余   :t36]NM  
  C (105)capital turnover 资本周转率   oju}0h '1  
  C (106)card 记录卡   l&f"qF?  
  C (107)cash 现金   xy$agt>j>  
  C (108)cash account 现金账户   =83FCq"  
  C (109)cash book 现金账薄   _Bp{~-fO  
  C (110)cash cow 金牛产品   L93&.d@m9  
  C (111)cash flow 现金流量   L&WhX3$u  
  C (112)cash discounted 现金贴现    XAb!hc   
  C (113)cash flow budget 现金流量预算    gh{Z=_  
  C (114)cash flow statement 现金流量表   `(rnD  
  C (115)cash ledger 现金分类账   @FBlF$ vG  
  C (116)cash limit 现金限额   4._ U  
  C (117)CCA 现时成本会计   [Pnk@jIk4  
  C (118)center 中心   ph;ds+b   
  C (119)changeover time 变更时间   X_6h8n}i  
  C (120)chartered entity 特许经济个体   -9Ll'fbq  
  C (121)cheque 支票   hrRkam !y  
  C (122)cheque register 支票登记薄   CQ`$' oy?W  
  C (123)coin analysis 零钱分类   P'dH*}H  
  C (124)classification 分类   |H LU5=Y  
  C (125)clock card 工时卡   =/J{>S>(i  
  C (126)code 代码   (")IU{>c6  
  C (127)commitment accounting 承诺确认会计   ;6T>p  
  C (128)common cost 共同成本   GjmPpKIu\  
  C (129)company limited byguarantee 有限担保责任公司   VX!UT =;  
C (130)company limited shares 股份有限公司   gW[(gf.oo  
  C (131)competitive position 竞争能力状况   2th>+M~A  
  C (132)concept 概念   q (?%$u.  
  C (133)conglomerate 跨行业企业   ;E"TOC  
  C (134)consistency concept 一致性概念   yv@td+-"D  
  C (135)consolidated accounts 合并报表   7NY9UQ  
  C (136)consolidation accounting 合并会计   &ZmHR^Flz  
  C (137)consortium 财团   Y2)2 tzr]  
  C (138)contingency plan 应急计划   |N{?LKR %  
  C (139)contingent liabilities 或有负债   bP4<q?FKcN  
  C (140)continuous operation 连续生产   xzqgem`[\  
  C (141)contra 抵消   uTemAIp $u  
  C (142)contract cost 合同成本   h]6"~ m  
  C (143)contract costing 合同成本计算   _Py/,Ks.q  
  C (144)contribution 贡献毛益   ]Ywj@-*q  
  C (145)contribution centre 贡献中心   U',9t  
  C (146)contribution chart 贡献图   J (%J g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   OqaVp/,  
  C (148)contribution to salesration 贡献毛益对销售比率   =sR]/XSK  
  C (149)control 控制   s C/5N  
  C (150)control account 控制帐户   ? x*Ve2+]  
  C (151)control limits 控制限度   XpFo SW#K  
  C (152)controllability concept 可控制概念   -27uh  
  C (153)controllable cost 可控制成本   x2^Yvgc-  
  C (154)conversion cost 加工成本   ^X&n-ui   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ) N8 [@  
  C (156)corporate appraisal 公司评估   ]7*Z'E  
  C (157)corporate planning 公司计划   \5]${vs&s  
  C (158)corporate social reporting 公司社会报告   h;^H*Y&`  
  C (159)corporation 股份公司   )<.BN p  
  C (160)cost 成本   {iyO96YI[^  
  C (161)cost account 成本帐户   @dy<=bh~  
  C (162)cost accounting 成本会计   zjzW;bo( d  
  C (163)cost accounting manual 成本手册   `qNhB\  
  C (164)cost accounts calendar 成本报表的日历时间   VUo7Evc:.P  
  C (165)cost adjustment 成本调整   [ _jd  
  C (166)cost allocation 成本分配   ;oKN8vI#7  
  C (167)cost apportionment 成本分摊   ?f\;z<e|  
  C (168)cost attribution 成本归属   (Hr_gkGtM  
  C (169)cost audit 成本审计   O[N}@%HMW  
  C (170)cost behaviour 成本性态   !L +4YA  
  C (171)cost benefit analysis 成本效益分析   d:U2b"k=/u  
  C (172)cost center 成本中心   rj.]M6#  
  C (173)cost driver 成本动因
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