论坛风格切换切换到宽版
  • 3315阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
w x]?D%l  
],weqs  
注会《审计》英语常用词汇 ." xP {  
oMEW5.VX  
A&M_ J  
  1.audit   审计  2 q4p-  
  2.attestation   鉴证 t) &U'^  
  3.credibility   可信赖程度  a>OY Je  
  4.audit of financial statements 财务报表审计 f 0H.$UAL  
  5.agreed-upon procedures 执行商定程序  g!}]FQBb  
  6.high levels of assurance 高水平保证 )J[m>tyY5  
  7.compilation 编制 5[4wN( )  
  8.reliability 可靠性 7*P BJt\  
  9.relevance 相关性 jkL=JAcf~  
  10.professional skepticism 职业谨慎 84WD R?  
  11.objectivity 客观性 44 u)F@)  
  12. professional competence 专业胜任能力 ,,u hEoH  
  13.Senior/CPA-in-charge 项目经理 i9L]h69r  
  14.audit engagement letter 业务约定书 1L*[ !QT4  
  15.recurring audit 连续审计 jQ V[zcM  
  16.the client 委托人 (c[u_~ ;  
  17.change CPA 更换注册会计 G*4I;'6  
  18.the existing CPA 现任注册会计师 W\~ie}D{  
  19.the successor CPA 后任注册会计师 qGA|.I9,  
  20.the preceding CPA前任注册会计师 S=,czs3N  
  21.issue the audit report 出具审计报告 zb{79Os[B  
  22.expert 专家 _]zX W  
  23.the board of directors 董事会 sMMOZ'bT  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4MPy}yT*  
  25.assess material misstatement risks评估重大错报风险 rp4D_80q  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围  BI?, 3  
  27.a general knowledge of —— 初步了解―――的情况 g8.z?Ia#5Z  
  28.a more knowledge of—— 进一步了解的情况 `o{ Z;-OF  
  29.the prior year‘s working papers 以前年度工作底稿 \ UrD%;sq  
  30.minutes of meeting 会议纪要 h,$CJdDY]  
  31.business risks 经营风险 :%h1Q>F  
  32.appropriateness 适当性 OdFF)-K >~  
  33.accounting estimate 会计估计 JH\:9B+:L  
  34.management representations 管理层声明 )xy>:2!#Y  
  35.going concern assumption 持续经营假设 5@xR`g-  
  36.audit plan 审计计划 +%XByY5  
  37.significant audit areas 重点审计领域 71@ eJQ  
  38.error 错误 ![%wM Pp  
  39.fraud舞弊 , @jtD*c)  
  40.modified or additional procedures 修改或追加审计程序 u9 &$`N_G  
  41.misappropriation of assets 侵占资产 mI7lv;oN<5  
  42.transactions without substance 虚假交易 hZ1enej)  
  43.unusual pressures 异常压力 trDw|WA  
  44.the suspected noncompliance 涉嫌存在违法行为 Led\S;pl  
  45.materialiy 重要性 ^0v3NG6  
  46.exceed the materiality level 超过重要性水平 Md~Sz rU  
  47.approach the materiality level 接近重要性水平 LVg#E*J  
  48.an acceptably low level 可接受水平 d3q%[[@  
  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 82@^vX  
  50.misstatements or omissions 错报或漏报 Gl>\p  
  51.aggregate 总计 9HJYrzf{%  
  52.subsequent events 期后事项 {j$2=0Cec  
  53.adjust the financial statements 调整财务报表 _5rKuL  
  54.perform additional audit procedures 实施追加的审计程序 hM]Z T5;<  
  55.audit risk 审计风险 4 *}H3-`  
  56.detection risk 检查风险 .L^*9Y0)  
  57.inappropriate audit opinion 不适当的审计意见 T */I4"  
  58.material misstatement 重大的错报 ^mq(j_E.  
  59.tolerable misstatement 可容忍错报 fJr EDj4(  
  60.the acceptable level of detection risk 可接受的检查风险 gfK_g)'2U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 26/<\{q~  
  62.simall business 小规模企业 <<LLEdB  
  63.accounting system 会计系统 nx%As  
  64.test of control 控制测试 >s5}pkAv|e  
  65.walk-through test 穿行测试 w=XIpWl  
  66.communication 沟通 >fYcr#i0[  
  67.flow chart 流程图 T^;b98*  
  68.reperformance of internal control 重新执行 4vbGXb}!  
  69.audit evidence 审计证据 Q &W>h/  
  70.substantive procedures 实质性程序 In1{&sS  
  71.assertions 认定 `F/R:!v  
  72.esistence 存在 MtL< )?HQ  
  73.occurrence 发生 i@+m<YS:2>  
  74.completeness 完整性 OvT[JpV  
  75.rights and obligations 权利和义务 (qFZF7(Xa  
  76.valuation and allocation 计价和分摊 ]AA|BeL?|  
  77.cutoff 截止 9xbT?$^  
  78.accuracy 准确性 4}DFCF%B  
  79.classification 分类 0JtM|Mg  
  80.inspection 检查 h F+aL  
  81.supervision of counting 监盘 r5xm7- `c  
  82.observation 观察 =l:V9u-I^  
  83.confirmation 函证 zI[<uvxzW`  
  84.computation 计算 wKi#5k2  
  85.analytical procedures 分析程序 /x@aAJ|  
  86.vouch 核对 ].rKfv:  
  87.trace 追查 }6^5mhsL  
  88.audit sampling 审计抽样 Evj%$7H1L1  
  89.error 误差 HsTY*^V  
  90.expected error 预期误差 L|WrdT D;  
  91.population 总体 <B>qE a_I  
  92.sampling risk 抽样风险 .<?7c!ho  
  93.non- sampling risk 非抽样风险 t#(=$  
  94.sampling unit 抽样单位 \bT0\ (Js\  
  95.statistical sampling 统计抽样 d,?D '/  
  96.tolerable error 可容忍误差 ]*=!lfrV  
  97.the risk of under reliance 信赖不足风险 MUbKlX  
  98.the risk of over reliance 信赖过度风险 O\f`+Q`0  
  99.the risk of incorrect rejection 误拒风险 zwC ,,U  
  100. the risk of incorrect acceptance 误受风险 BDf M4  
  101.working trial balance 试算平衡表 Wi=zu[[qc  
  102.index and cross-referencing 索引和交叉索引 j~Pw t9G  
  103.cash receipt 现金收入 +%TgX&a  
  104.cash disbursement 现金支出 eV! (a8  
  105.bank statement 银行对账单 G0!6rDu2,  
  106.bank reconciliation 银行存款余额调节表 IT:WiMDQ}  
  107.balance sheet date 资产负债表日 Y `8)`  
  108.net realizable value 可变现净值 *Zg=cI@)(  
  109.storeroom 仓库 B~]6[Z  
  110.sale invoice 销售发票  \xp0n  
  111.price list 价目表 !2Ompcr1  
  112.positive confirmation request 积极式询证函 w/ ~\NI  
  113.negative confirmation request 消极式询证函 \dU.#^ryp  
  114.purchase requisition 请购单 9nVb$pfe#  
  115.receiving report 验收报告 #Hr'plg 8  
  116.gross margin 毛利 7*{l\^ism;  
  117.manufacturing overhead 制造费用 mf g >69,w  
  118.material requisition 领料单 ! (lF#MG}  
  119.inventory-taking 存货盘点 cZ)JvU9]  
  120.bond certificate 债券 F(.`@OO  
  121.stock certificate 股票 BegO\0%+  
  122.audit report 审计报告 5uG^`H@X  
  123.entity 被审计单位 423%K$710  
  124.addressee of the audit report 审计报告的收件人 cQ<|Of  
  125.unqualified opinion 无保留意见 :vIJ>6lIR  
  126.qualified opinion 保留意见 PeIi@0vA  
  127.disclaimer of opinion 无法表示意见 yCR8c,'8  
  128.adverse opinion 否定意见
u~*A-X [  
!pU^?Hy=  
A (1)ABC 作业基础成本计算   Z[VrRT,\c  
  A (2)absorbed overhead 已吸收制造费用 JAKs [@:  
  A (3)absorption costing 吸收成本计算 OcMB)1uh\  
  A (4)account 账户,报表   | eCVq(R  
  A (5)accounting postulate 会计假设   h-"q <eY"  
  A (6)accounting series release 会计公告文件   VF11eZ"  
  A (7)accounting valuation 会计计价   Tv'1 IE  
  A (8)account sale 承销清单 } l+_KA  
  A (9)accountability concept 经营责任概念   &Y@),S9  
  A (10)accountancy 会计职业   b=S"o )>  
  A (11)accountant 会计师   _,0.h*c  
  A (12)accounting 会计   ,7cw%mQA  
  A (13)agency cost 代理成本   2hNl_P~z1u  
  A (14)accounting bases 会计基础   8J&9}@y  
  A (15)accounting manual 会计手册   g&$5!ifgi  
  A (16)accounting period 会计期间   =9 QyO h  
  A (17)accounting policies 会计方针   i[LnU#+  
  A (18)accounting rate of return 会计报酬率   %pWJ2J@  
  A (19)accounting reference date 会计参照日    nm`( ;<W  
  A (20)accounting reference period 会计参照期间   wQ+i l6  
  A (21)accrual concept 应计概念   N/WtQSl  
  A (22)accrual expenses 应计费用   N:Q.6_%^  
  A (23)acid test ration 速动比率(酸性测试比率)   IAkQR0fcN  
  A (24)acquisition 购置   J V}7c$_  
  A (25)acquisition accounting 收购会计   m4W (h6  
  A (26)activity based accounting 作业基础成本计算   <(TAA15Xol  
  A (27)adjusting events 调整事项   J ?aJa  
  A (28)administrative expenses 行政管理费   F$4=7Njv  
  A (29)advice note 发货通知   c{to9Lk.#  
  A (30)amortization 摊销   mpD.x5jm<  
  A (31)analytical review 分析性检查   yn+m,K/  
  A (32)annual equivalent cost 年度等量成本法   w(_:+-rqQ<  
  A (33)annual report and accounts 年度报告和报表   H@zZ[  
  A (34)appraisal cost 检验成本   n%\\1  
  A (35)appropriation account 盈余分配账户   7>@0nHec  
  A (36)articles of association 公司章程细则   c99|+i50  
  A (37)assets 资产   )CoFRqz<h  
  A (38)assets cover 资产保障   fA?Wf[`x  
  A (39)asset value per share 每股资产价值   "i&n;8?Y  
  A (40)associated company 联营公司   Pl|I{l*o(`  
  A (41)attainable standard 可达标准   )IK%Dg(v  
 w<!&%  
 A (42)attributable profit 可归属利润   aBQ--Sz  
  A (43)audit 审计   `_/1zL[  
  A (44)audit report 审计报告   RF6]_-  
  A (45)auditing standards 审计准则   Ie Chz d  
  A (46)authorized share capital 额定股本   %#4;'\'5  
  A (47)available hours 可用小时   PDc4ok`)  
  A (48)avoidable costs 可避免成本 X`v6gv5qj  
  B (49)back-to-back loan 易币贷款   B ( h`~pb  
  B (50)backflush accounting 倒退成本计算   aH%tD!%,o  
  B (51)bad debts 坏帐   [`h, Ti!m<  
  B (52)bad debts ratio 坏帐比率   bg9_$laDi  
  B (53)bank charges 银行手续费   &{WEtaXaa  
  B (54)bank overdraft 银行透支    p}GTOJT}  
  B (55)bank reconciliation 银行存款调节表   OmK0-fa/  
  B (56)bank statement 银行对账单   >~_>.R+{  
  B (57)bankruptcy 破产   / L$q8+  
  B (58)basis of apportionment 分摊基础   ZA_~o #0%  
  B (59)batch 批量   w U]8hkl?  
  B (60)batch costing 分批成本计算   uVZm9Sp  
  B (61)beta factor B(市场)风险因素   <.lN'i;(  
  B (62)bill 账单   @:'E9J06  
  B (63)bill of exchange 汇票   /YwwG;1  
  B (64)bill of landing 提单   {X pjm6a7  
  B (65)bill of materials 用料预计单   `ALQS o~l  
  B (66)bill payable 应付票据   P:'y}a-  
  B (67)bill receivable 应收票据   3!*` hQ;s  
  B (68)bin card 存货记录卡   h9c7P@29  
  B (69)bonus 红利   e6gj'GmY  
  B (70)book-keeping 薄记   c7?|Tipc  
  B (71)Boston classification 波士顿分类   H lFVc  
  B (72)breakeven chart 保本图   Um/ g&k  
  B (73)breakeven point 保本点   9<!??'@f  
  B (74)breaking-down time 复位时间   75Bn p9  
  B (75)budget 预算   :^QV,d<C  
  B (76)budget center 预算中心   tUfze9m  
  B (77)budget cost allowance 预算成本折让   I.6#>=  
  B (78)budget manual 预算手册   V^9%+L+E5  
  B (79)budget period 预算期间   pek5P4W_  
  B (80)budgetary control 预算控制   N9F u  
  B (81)budgeted capacity 预算生产能力   CS"k0V44}  
  B (82)burden 制造费用   b;mpZ|T.  
  B (83)business center 经营中心   NlG!_D"(y  
  B (84)business entity 营业个体   \gZjq]3  
  B (85)business unit 经营单位   }2?- kj7  
 B (86)buy-out management 管理性购买产权   7BA9zs392  
  B (87)by-product 副产品 9fSX=PVRmQ  
  C (88)called-up share capital 催缴股本   *i7-_pT  
  C (89)capacity 生产能力   Zr\G=0`  
  C (90)capacity ratios 生产能力比率   Zq}Cl'f  
  C (91)capital 资本   7.^1I7O  
  C (92)capital assets pricing model资本资产计价模式   EX3;|z@5;  
  C (93)capital commitment 承诺资本   IP 1{gMG  
  C (94)capital employed 已运用的资本   C\[g>_J  
  C (95)capital expenditure 资本支出   g'eJN  
  C (96)capital expenditureauthorization 资本支出核准   )i.\q   
  C (97)capital expenditure control 资本支出控制   | -AR)Smt  
  C (98)capital expenditure proposal资本支出申请   q*>|EJR^Rw  
  C (99)capital funding planning 资本基金筹集计划   a)L=+Z  
  C (100)capital gain 资本收益   D>q?My  
  C (101)capital investment appraisal资本投资评估   n-lDE}K9%B  
  C (102)capital maintenance 资本保全   o648 xUP  
  C (103)capital resource planning 资本资源计划   !jJH}o/KW  
  C (104)capital surplus 资本盈余   f9E.X\"  
  C (105)capital turnover 资本周转率   Lr(wS {  
  C (106)card 记录卡   q/tC/V%@(  
  C (107)cash 现金   T^ah'WmNw  
  C (108)cash account 现金账户   p7)b@,  
  C (109)cash book 现金账薄   f['pHR%l2$  
  C (110)cash cow 金牛产品   1Yv#4t  
  C (111)cash flow 现金流量   O~g0R6M6e  
  C (112)cash discounted 现金贴现   w`0r`\#V/  
  C (113)cash flow budget 现金流量预算   h|=&a0  
  C (114)cash flow statement 现金流量表   Uw_z9ZL  
  C (115)cash ledger 现金分类账   m`ab5<%Gn  
  C (116)cash limit 现金限额   t3$+;K(  
  C (117)CCA 现时成本会计   ~{O@tt)F  
  C (118)center 中心   !;C *Wsp}  
  C (119)changeover time 变更时间   kIUb`b>B  
  C (120)chartered entity 特许经济个体   (svd~he2  
  C (121)cheque 支票   ODqWXw#  
  C (122)cheque register 支票登记薄   BcTV5Wcr  
  C (123)coin analysis 零钱分类   ViT$]Nv  
  C (124)classification 分类   s*pgR=dZZ  
  C (125)clock card 工时卡   Z,Tv8;  
  C (126)code 代码   D3%`vq u&  
  C (127)commitment accounting 承诺确认会计   7_#i,|]58  
  C (128)common cost 共同成本   ]hkway  
  C (129)company limited byguarantee 有限担保责任公司   *[_>d.i  
C (130)company limited shares 股份有限公司   eqE%ofW  
  C (131)competitive position 竞争能力状况   5zBsulRt  
  C (132)concept 概念   rRZ ,X%  
  C (133)conglomerate 跨行业企业   6|:]2S  
  C (134)consistency concept 一致性概念   @=[ SsS  
  C (135)consolidated accounts 合并报表   ]LhNP}c  
  C (136)consolidation accounting 合并会计   NLxsxomj  
  C (137)consortium 财团   d6k`=Hlg  
  C (138)contingency plan 应急计划   Ea*Jl<  
  C (139)contingent liabilities 或有负债   6,|)%~VUm  
  C (140)continuous operation 连续生产   V<!E9/4rS  
  C (141)contra 抵消   [0e}%!%M  
  C (142)contract cost 合同成本   L);kwx7{LW  
  C (143)contract costing 合同成本计算   P}QuGy[  
  C (144)contribution 贡献毛益   IZ6[|Ach6  
  C (145)contribution centre 贡献中心   ;0VE *  
  C (146)contribution chart 贡献图   S)*eA ON9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ' RjFWHAp  
  C (148)contribution to salesration 贡献毛益对销售比率   k iCg+@nT  
  C (149)control 控制   b1;80P/:D  
  C (150)control account 控制帐户   B6b {hsO  
  C (151)control limits 控制限度   x+9aTsZ  
  C (152)controllability concept 可控制概念   0:(@Y  
  C (153)controllable cost 可控制成本   vx_v/pD  
  C (154)conversion cost 加工成本   <vV?VV([  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   m+Yj"RMx&  
  C (156)corporate appraisal 公司评估   f13%[RA9N  
  C (157)corporate planning 公司计划   i=<N4Vx  
  C (158)corporate social reporting 公司社会报告   n'JwT! A  
  C (159)corporation 股份公司   q<b;xx  
  C (160)cost 成本   bgm$<;`U  
  C (161)cost account 成本帐户   q*<Df=+B  
  C (162)cost accounting 成本会计   'N0/;k0ax  
  C (163)cost accounting manual 成本手册   E0}jEl/{  
  C (164)cost accounts calendar 成本报表的日历时间   <c6C+OWT,  
  C (165)cost adjustment 成本调整   }_L@CpG  
  C (166)cost allocation 成本分配   V< @ ]Iv  
  C (167)cost apportionment 成本分摊   b&!7(Q[ sT  
  C (168)cost attribution 成本归属   >i4UU0m  
  C (169)cost audit 成本审计   -_ [Z5%B  
  C (170)cost behaviour 成本性态   @&]j[if (s  
  C (171)cost benefit analysis 成本效益分析   Ss&R!w9p  
  C (172)cost center 成本中心   J~:/,'Ea  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个