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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 $3>Rw/,  
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  1.audit   审计 6:B,ir _  
  2.attestation   鉴证 hDW_a y4  
  3.credibility   可信赖程度 R$ +RTG:E  
  4.audit of financial statements 财务报表审计 +[uh);vD`G  
  5.agreed-upon procedures 执行商定程序 @Q2E1Uu%  
  6.high levels of assurance 高水平保证 ~zac.:a8  
  7.compilation 编制 R(^Sse  
  8.reliability 可靠性 pqpsa'  
  9.relevance 相关性 /ZabY  
  10.professional skepticism 职业谨慎 Bl6I@w  
  11.objectivity 客观性 &R4?]I  
  12. professional competence 专业胜任能力 L3wj vq^  
  13.Senior/CPA-in-charge 项目经理 [9Rh"H;h  
  14.audit engagement letter 业务约定书 .txtt?ZF2  
  15.recurring audit 连续审计 { -me;ayk  
  16.the client 委托人 zNKB'hsK  
  17.change CPA 更换注册会计 ">1wPq&  
  18.the existing CPA 现任注册会计师 y< dBF[  
  19.the successor CPA 后任注册会计师 ((`{-y\K  
  20.the preceding CPA前任注册会计师 IO8 @u;&  
  21.issue the audit report 出具审计报告 9M9Fif.  
  22.expert 专家 *#} =>, v  
  23.the board of directors 董事会 x+6z9{O  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ]] 0M  
  25.assess material misstatement risks评估重大错报风险 gTTKjlI [  
  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 3-:^mRPJ  
  27.a general knowledge of —— 初步了解―――的情况 WeH_1 $n5  
  28.a more knowledge of—— 进一步了解的情况 y4p"LD5%^  
  29.the prior year‘s working papers 以前年度工作底稿 n5A|Zjk;  
  30.minutes of meeting 会议纪要 RPeH[M^  
  31.business risks 经营风险 J0R{|]W8  
  32.appropriateness 适当性 .Er+*j;&w  
  33.accounting estimate 会计估计 XZ@+aG_%q  
  34.management representations 管理层声明 Eb9h9sjv  
  35.going concern assumption 持续经营假设 =#9#unvE!  
  36.audit plan 审计计划 eza"<uBr  
  37.significant audit areas 重点审计领域 '\8YH+%It  
  38.error 错误 CUpRtE8@[_  
  39.fraud舞弊 V*te8HIe  
  40.modified or additional procedures 修改或追加审计程序 "OI$PLK  
  41.misappropriation of assets 侵占资产 DPW^OgL;  
  42.transactions without substance 虚假交易 x2)WiO/As  
  43.unusual pressures 异常压力 wn_ >Vi1  
  44.the suspected noncompliance 涉嫌存在违法行为 k CGb~+  
  45.materialiy 重要性 sRcd{)|Cq  
  46.exceed the materiality level 超过重要性水平 M61Nl)|mx&  
  47.approach the materiality level 接近重要性水平 .{8[o[w =  
  48.an acceptably low level 可接受水平 w ]T_%mdk  
  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 jA:'P~`Hj  
  50.misstatements or omissions 错报或漏报 C7m/<  
  51.aggregate 总计 R#~l[S8u^  
  52.subsequent events 期后事项 =*ErN  
  53.adjust the financial statements 调整财务报表 _$IWr)8f  
  54.perform additional audit procedures 实施追加的审计程序 !F}GSDDV*  
  55.audit risk 审计风险 =2GKv7q$x,  
  56.detection risk 检查风险 <`vXyPA6  
  57.inappropriate audit opinion 不适当的审计意见 ceks~[rP  
  58.material misstatement 重大的错报 pwHe&7e#  
  59.tolerable misstatement 可容忍错报 mk~CE  
  60.the acceptable level of detection risk 可接受的检查风险 R-ek O7z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Fng  
  62.simall business 小规模企业 ke W7p N?  
  63.accounting system 会计系统 ( EJ1g^|"  
  64.test of control 控制测试 Il@K8?H@  
  65.walk-through test 穿行测试 X}3?k<m  
  66.communication 沟通 ol_\ "  
  67.flow chart 流程图 sxF2ku4A  
  68.reperformance of internal control 重新执行 _I'k&R  
  69.audit evidence 审计证据 AtHkz|sl  
  70.substantive procedures 实质性程序 RfvvX$  
  71.assertions 认定 /[>_Ry,  
  72.esistence 存在 K-Pcew^?  
  73.occurrence 发生 ^2rj);{V  
  74.completeness 完整性  Lhg  
  75.rights and obligations 权利和义务 X{!,j}  
  76.valuation and allocation 计价和分摊 =m (u=|N3  
  77.cutoff 截止 Ex_dqko  
  78.accuracy 准确性 CL5^>. }  
  79.classification 分类 zp f<!x^  
  80.inspection 检查 &DYC3*)Jih  
  81.supervision of counting 监盘 E3S0u7 Es  
  82.observation 观察 n>Oze7hVY  
  83.confirmation 函证 [=cbzmX[  
  84.computation 计算  Y~^R^J  
  85.analytical procedures 分析程序 J#@+1 Nt  
  86.vouch 核对 mz<,nR\  
  87.trace 追查 8_`C&vx  
  88.audit sampling 审计抽样 _hJ+8B^`  
  89.error 误差 kl1Q:  
  90.expected error 预期误差  n'pJl  
  91.population 总体 U5cbO{\ 3I  
  92.sampling risk 抽样风险 ,s}&|+ '"  
  93.non- sampling risk 非抽样风险 d<=!*#q;o  
  94.sampling unit 抽样单位 mhU=^/X  
  95.statistical sampling 统计抽样 PK&&Vu2M  
  96.tolerable error 可容忍误差 TZ n2, N  
  97.the risk of under reliance 信赖不足风险 ;QG8@ms|  
  98.the risk of over reliance 信赖过度风险 wS7Vo{#@\  
  99.the risk of incorrect rejection 误拒风险 Bmt8yR2  
  100. the risk of incorrect acceptance 误受风险 ?@MY+r_G  
  101.working trial balance 试算平衡表 ~LF M,@  
  102.index and cross-referencing 索引和交叉索引 HtE^7i*_  
  103.cash receipt 现金收入 n3U| d+  
  104.cash disbursement 现金支出 9'|k@i:  
  105.bank statement 银行对账单 I}y6ke!  
  106.bank reconciliation 银行存款余额调节表 s` , g4ce`  
  107.balance sheet date 资产负债表日 4UW)XLu6T7  
  108.net realizable value 可变现净值 u0?TMy.%  
  109.storeroom 仓库 %O[1yZh \  
  110.sale invoice 销售发票 U m`KmM3  
  111.price list 价目表 4V]xVma  
  112.positive confirmation request 积极式询证函 ~tW<]l7  
  113.negative confirmation request 消极式询证函 i[.7 8K-s  
  114.purchase requisition 请购单 q:jv9eL.O  
  115.receiving report 验收报告 EX W?)_pg  
  116.gross margin 毛利 TOP,]N/F H  
  117.manufacturing overhead 制造费用 k{Y\YG%b  
  118.material requisition 领料单 9~K>c  
  119.inventory-taking 存货盘点 P$ b5o  
  120.bond certificate 债券 "J}B lB  
  121.stock certificate 股票 rfgsas{F  
  122.audit report 审计报告 Pq-@waH3  
  123.entity 被审计单位 p!Tac%D+k  
  124.addressee of the audit report 审计报告的收件人 MD4m h2  
  125.unqualified opinion 无保留意见 [CV0sYEA  
  126.qualified opinion 保留意见 trLxg H_Y  
  127.disclaimer of opinion 无法表示意见 @\-*aS_8>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   l9y%@7  
  A (2)absorbed overhead 已吸收制造费用 *z~J ]  
  A (3)absorption costing 吸收成本计算 oOXJ7 |n  
  A (4)account 账户,报表   Tn3C0  
  A (5)accounting postulate 会计假设   5(Q-||J  
  A (6)accounting series release 会计公告文件   l`j@QP  
  A (7)accounting valuation 会计计价   eIP k$j{e  
  A (8)account sale 承销清单 %2G3+T8*x  
  A (9)accountability concept 经营责任概念   m<MN. R7  
  A (10)accountancy 会计职业   EW)r/Av:,  
  A (11)accountant 会计师   Xh~oDnP  
  A (12)accounting 会计    1&=2"  
  A (13)agency cost 代理成本   yM-%x1r ~  
  A (14)accounting bases 会计基础   5':j=KQE_  
  A (15)accounting manual 会计手册   mII8jyg*c  
  A (16)accounting period 会计期间   geqx":gpx9  
  A (17)accounting policies 会计方针   e6T?2`5P  
  A (18)accounting rate of return 会计报酬率   zRau/1Y0  
  A (19)accounting reference date 会计参照日   t#]VR7]  
  A (20)accounting reference period 会计参照期间   73nmDZO|  
  A (21)accrual concept 应计概念   zFwO(  
  A (22)accrual expenses 应计费用   N=8CVI  
  A (23)acid test ration 速动比率(酸性测试比率)   3VQmo\li  
  A (24)acquisition 购置   ]<fZW"W< q  
  A (25)acquisition accounting 收购会计   *Hh*!ePp  
  A (26)activity based accounting 作业基础成本计算   aJ]t1  
  A (27)adjusting events 调整事项   ,zBc-Cm  
  A (28)administrative expenses 行政管理费   \/y&l\ k)  
  A (29)advice note 发货通知   B,4GxoX`  
  A (30)amortization 摊销   ; Oz p  
  A (31)analytical review 分析性检查   yW_goS0  
  A (32)annual equivalent cost 年度等量成本法   TjctK [db@  
  A (33)annual report and accounts 年度报告和报表   `-r tU  
  A (34)appraisal cost 检验成本   _9/Af1 X  
  A (35)appropriation account 盈余分配账户   CTX%~1 _`O  
  A (36)articles of association 公司章程细则   kw1Lm1C  
  A (37)assets 资产   D6FG$SV  
  A (38)assets cover 资产保障   ] RW*3X  
  A (39)asset value per share 每股资产价值   rN {5^+w  
  A (40)associated company 联营公司   @oMl^UYM=  
  A (41)attainable standard 可达标准   (L<G=XC  
F2=#\ U$  
 A (42)attributable profit 可归属利润   0@#d($'1?Z  
  A (43)audit 审计   6 )Qe*S  
  A (44)audit report 审计报告   3\P/4GK)  
  A (45)auditing standards 审计准则   V}G; oz&>)  
  A (46)authorized share capital 额定股本   LkXF~  
  A (47)available hours 可用小时   9Bu=8P?  
  A (48)avoidable costs 可避免成本 bgmOX&`G  
  B (49)back-to-back loan 易币贷款   }GGH:v  
  B (50)backflush accounting 倒退成本计算   T!5g:;~y >  
  B (51)bad debts 坏帐   t\<*Q3rl-  
  B (52)bad debts ratio 坏帐比率   )|S!k\^A  
  B (53)bank charges 银行手续费   7I6& *I  
  B (54)bank overdraft 银行透支   sJLJVSv8c  
  B (55)bank reconciliation 银行存款调节表   e(-Vp7vXG  
  B (56)bank statement 银行对账单   b=Q%Jxz?  
  B (57)bankruptcy 破产   DTx>^<Tk  
  B (58)basis of apportionment 分摊基础   2FTJxSC  
  B (59)batch 批量   ? ~~,?Uxw!  
  B (60)batch costing 分批成本计算   r P&.`m88n  
  B (61)beta factor B(市场)风险因素   a^9}ceu?   
  B (62)bill 账单   RXbZaje$  
  B (63)bill of exchange 汇票   }9&~ +Q2  
  B (64)bill of landing 提单   k5GJ rK+  
  B (65)bill of materials 用料预计单   X]%n#\t,]  
  B (66)bill payable 应付票据   l8!n!sC[,  
  B (67)bill receivable 应收票据   W#<ZaGsq  
  B (68)bin card 存货记录卡   J,wpY$93  
  B (69)bonus 红利    *U4eL-  
  B (70)book-keeping 薄记   WAh{*$Rpl  
  B (71)Boston classification 波士顿分类   {UEZ:a  
  B (72)breakeven chart 保本图   0o&7l%Y/  
  B (73)breakeven point 保本点   ?|we.{  
  B (74)breaking-down time 复位时间   Aj2yAg  
  B (75)budget 预算   lV<j?I~?Q  
  B (76)budget center 预算中心   XiUae{j`  
  B (77)budget cost allowance 预算成本折让   6rzXM`cs  
  B (78)budget manual 预算手册   J$i5A9IUr  
  B (79)budget period 预算期间   p%y|w  
  B (80)budgetary control 预算控制   :mz6*0qW  
  B (81)budgeted capacity 预算生产能力   {= l 9{K`~  
  B (82)burden 制造费用   Ps7Bt(/  
  B (83)business center 经营中心   |=4imM7  
  B (84)business entity 营业个体   Zo36jSrCL  
  B (85)business unit 经营单位   9.$k^|~  
 B (86)buy-out management 管理性购买产权   S4(lC%$|  
  B (87)by-product 副产品 1C\[n(9  
  C (88)called-up share capital 催缴股本   _n_|skG  
  C (89)capacity 生产能力   ]W 6!Xw)[  
  C (90)capacity ratios 生产能力比率   b\9}zmG[u  
  C (91)capital 资本   IG~d7rh"  
  C (92)capital assets pricing model资本资产计价模式   C)`y<O  
  C (93)capital commitment 承诺资本   @phb5  
  C (94)capital employed 已运用的资本   cYp]zn+6  
  C (95)capital expenditure 资本支出   keWqL]  
  C (96)capital expenditureauthorization 资本支出核准   &8uq5uKg  
  C (97)capital expenditure control 资本支出控制   g)#neEA J  
  C (98)capital expenditure proposal资本支出申请   |\/Y<_)JD  
  C (99)capital funding planning 资本基金筹集计划   =;^#5dpt$  
  C (100)capital gain 资本收益   ^iaG>rvA  
  C (101)capital investment appraisal资本投资评估   8!{F6DG  
  C (102)capital maintenance 资本保全   0SLS;s.GX  
  C (103)capital resource planning 资本资源计划   pEl AY3  
  C (104)capital surplus 资本盈余   7LY4q/  
  C (105)capital turnover 资本周转率   v9s /!<j  
  C (106)card 记录卡   c)OQ_3xOs  
  C (107)cash 现金   %$L!N-U6  
  C (108)cash account 现金账户   YYUWBnf30G  
  C (109)cash book 现金账薄   U(cV#@Y  
  C (110)cash cow 金牛产品   Ks  @  
  C (111)cash flow 现金流量   z<c@<M=Q*  
  C (112)cash discounted 现金贴现   N v,Yikf  
  C (113)cash flow budget 现金流量预算   VCZ.{MD  
  C (114)cash flow statement 现金流量表   }<hyW9  
  C (115)cash ledger 现金分类账   m.A_u7D@  
  C (116)cash limit 现金限额   J}cqB k>  
  C (117)CCA 现时成本会计   kG>d^K  
  C (118)center 中心   w8df-]r  
  C (119)changeover time 变更时间   k-&fPEjG  
  C (120)chartered entity 特许经济个体   9'|NF<  
  C (121)cheque 支票   c~a:i=y67  
  C (122)cheque register 支票登记薄   @] ` _+\y  
  C (123)coin analysis 零钱分类   3-5X^!C  
  C (124)classification 分类   `w J^   
  C (125)clock card 工时卡   jKI0d+U  
  C (126)code 代码   ], HF) 21  
  C (127)commitment accounting 承诺确认会计   ~]_g q;bG  
  C (128)common cost 共同成本   H_<X\(  
  C (129)company limited byguarantee 有限担保责任公司   b xT|  
C (130)company limited shares 股份有限公司   - W5ml @  
  C (131)competitive position 竞争能力状况   rmOcA  
  C (132)concept 概念   ~;A36M-[.  
  C (133)conglomerate 跨行业企业   q;p:)Q"  
  C (134)consistency concept 一致性概念   l |c#  
  C (135)consolidated accounts 合并报表   P<@V  
  C (136)consolidation accounting 合并会计   Lgh. 1foK  
  C (137)consortium 财团   -5~&A6+ILn  
  C (138)contingency plan 应急计划   pPNU0]/  
  C (139)contingent liabilities 或有负债   R7 )2@;i  
  C (140)continuous operation 连续生产   Rs<li\GS  
  C (141)contra 抵消   G /:;Qig  
  C (142)contract cost 合同成本    1 U|IN=  
  C (143)contract costing 合同成本计算   (c<MyuWb  
  C (144)contribution 贡献毛益   a.r+>44M  
  C (145)contribution centre 贡献中心   k<098F  
  C (146)contribution chart 贡献图   $-zt,iRyV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   4ACL|R F)A  
  C (148)contribution to salesration 贡献毛益对销售比率   JlZU31Xws  
  C (149)control 控制   0T{Z'3^=  
  C (150)control account 控制帐户   #G;0yB:76  
  C (151)control limits 控制限度   [nO\Q3c|@$  
  C (152)controllability concept 可控制概念   *-gd k9  
  C (153)controllable cost 可控制成本   y3 vDKZ  
  C (154)conversion cost 加工成本   t<Iy `r7 1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Dl2`b">u  
  C (156)corporate appraisal 公司评估   9 -\.|5;:  
  C (157)corporate planning 公司计划   f,'gQ5\ X3  
  C (158)corporate social reporting 公司社会报告   J_]B,' 6  
  C (159)corporation 股份公司   2cy: l03  
  C (160)cost 成本   mlsM;A d2  
  C (161)cost account 成本帐户   x4&<Vr  
  C (162)cost accounting 成本会计   xU4,Rcgo  
  C (163)cost accounting manual 成本手册   Gm 0&y  
  C (164)cost accounts calendar 成本报表的日历时间   G(2(-x"+  
  C (165)cost adjustment 成本调整   DM3W99PWA  
  C (166)cost allocation 成本分配   D\}A{I92F4  
  C (167)cost apportionment 成本分摊    Hy _ (  
  C (168)cost attribution 成本归属   {G:dhi  
  C (169)cost audit 成本审计   dD Qx[  
  C (170)cost behaviour 成本性态   =.Tc l"O[  
  C (171)cost benefit analysis 成本效益分析   :`~;~gW<  
  C (172)cost center 成本中心   Sz.sX w;  
  C (173)cost driver 成本动因
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