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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 'jeGERMr'  
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  1.audit   审计 7g5sJj  
  2.attestation   鉴证 j?6%=KuX<  
  3.credibility   可信赖程度 $6:j3ZTXrt  
  4.audit of financial statements 财务报表审计 ASAz<H$  
  5.agreed-upon procedures 执行商定程序 K$Y!d"D  
  6.high levels of assurance 高水平保证 @3[Z Q F  
  7.compilation 编制 ;tI=xNre`1  
  8.reliability 可靠性 (@O F Wc"p  
  9.relevance 相关性 ?N#mD  
  10.professional skepticism 职业谨慎 .*D~ .!  
  11.objectivity 客观性 N 40.GL0s  
  12. professional competence 专业胜任能力 :gb7Py'C  
  13.Senior/CPA-in-charge 项目经理 &:8a[C2=  
  14.audit engagement letter 业务约定书 E'$r#k:o  
  15.recurring audit 连续审计 [dsH0 D&T  
  16.the client 委托人 :n>m">4  
  17.change CPA 更换注册会计 $dci?7q  
  18.the existing CPA 现任注册会计师 B{QY-F~  
  19.the successor CPA 后任注册会计师 &^1DNpUZ  
  20.the preceding CPA前任注册会计师 5_M9T 3  
  21.issue the audit report 出具审计报告 ?D\6CsNp(2  
  22.expert 专家 Gy 'l;2  
  23.the board of directors 董事会 R |8)iW^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 aD3'gc,l  
  25.assess material misstatement risks评估重大错报风险 PR~ho&!  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -U"(CGb5  
  27.a general knowledge of —— 初步了解―――的情况 Fg Qd7p  
  28.a more knowledge of—— 进一步了解的情况 A;w,m{9<  
  29.the prior year‘s working papers 以前年度工作底稿 .BlGV2@^#  
  30.minutes of meeting 会议纪要 `#2}[D   
  31.business risks 经营风险 (C,PGjd  
  32.appropriateness 适当性 &~G>pvZ  
  33.accounting estimate 会计估计 O~-#>a  
  34.management representations 管理层声明 >mT2g  
  35.going concern assumption 持续经营假设 WU{G_Fqaz  
  36.audit plan 审计计划 (2QFwBW]  
  37.significant audit areas 重点审计领域 FbJlyWND  
  38.error 错误 LwkZ(Tt  
  39.fraud舞弊 # o)a`,f  
  40.modified or additional procedures 修改或追加审计程序 0NZg[>H  
  41.misappropriation of assets 侵占资产 (<(8(} x  
  42.transactions without substance 虚假交易 ` *8p T  
  43.unusual pressures 异常压力 xgL*O>l)  
  44.the suspected noncompliance 涉嫌存在违法行为 UbJ_'>hK6  
  45.materialiy 重要性 Wze\ z  
  46.exceed the materiality level 超过重要性水平 =c M\o{ q  
  47.approach the materiality level 接近重要性水平 WWc{]R^D  
  48.an acceptably low level 可接受水平  _*9eAeJ  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ?W9$=  
  50.misstatements or omissions 错报或漏报 -JaC~v(0  
  51.aggregate 总计 m /JpYv~  
  52.subsequent events 期后事项 ,F.\z^\{  
  53.adjust the financial statements 调整财务报表 2ME3=C  
  54.perform additional audit procedures 实施追加的审计程序 |9jeOV}/  
  55.audit risk 审计风险 $dgY#ST%  
  56.detection risk 检查风险 ,S2D/Y^>  
  57.inappropriate audit opinion 不适当的审计意见 Q~#udEajI  
  58.material misstatement 重大的错报 Qy*`s  
  59.tolerable misstatement 可容忍错报 W'-B)li   
  60.the acceptable level of detection risk 可接受的检查风险 B~V^?."  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 w8kp6_i'  
  62.simall business 小规模企业 w=s:e M@  
  63.accounting system 会计系统 C\ j|+s  
  64.test of control 控制测试  4EJ  
  65.walk-through test 穿行测试 Aj;Z &  
  66.communication 沟通 {2}O\A  
  67.flow chart 流程图 O2us+DhQ  
  68.reperformance of internal control 重新执行 V"#ie Y n  
  69.audit evidence 审计证据 't{~#0d=  
  70.substantive procedures 实质性程序 8{8J(~  
  71.assertions 认定 fl!8\4  
  72.esistence 存在 lDnF(  
  73.occurrence 发生 H.hF`n  
  74.completeness 完整性 E Q-r  
  75.rights and obligations 权利和义务  HO/Ij  
  76.valuation and allocation 计价和分摊 &#F>%~<or  
  77.cutoff 截止 R^<li;Km  
  78.accuracy 准确性 _)yn6M'Dt  
  79.classification 分类 e]'ui<`  
  80.inspection 检查 8Sd<!  
  81.supervision of counting 监盘 kKr7c4q  
  82.observation 观察 d0"Hu^]  
  83.confirmation 函证 SHOg,#mV  
  84.computation 计算 Vi?[yu<F  
  85.analytical procedures 分析程序 .EM0R\ q  
  86.vouch 核对 h<f_Eo z-a  
  87.trace 追查 A7 qyv0F  
  88.audit sampling 审计抽样 oa?bOm  
  89.error 误差 R7r` (c!  
  90.expected error 预期误差 @Z&El:]3>  
  91.population 总体 NBwxN  
  92.sampling risk 抽样风险 NGOc:>}k>  
  93.non- sampling risk 非抽样风险 )pJ} $[6  
  94.sampling unit 抽样单位  5f(yF  
  95.statistical sampling 统计抽样 0D+[W5TB  
  96.tolerable error 可容忍误差 uPr'by  
  97.the risk of under reliance 信赖不足风险 ] +<[D2f  
  98.the risk of over reliance 信赖过度风险 'X d_8.  
  99.the risk of incorrect rejection 误拒风险 Z,^` R] 9  
  100. the risk of incorrect acceptance 误受风险 +3dWnBg?  
  101.working trial balance 试算平衡表 Q0K2md_%x  
  102.index and cross-referencing 索引和交叉索引 c Owa^;  
  103.cash receipt 现金收入 T!0o(Pp<  
  104.cash disbursement 现金支出 3} @3pVS  
  105.bank statement 银行对账单 9E5Ec~l  
  106.bank reconciliation 银行存款余额调节表 y{ %2Q)  
  107.balance sheet date 资产负债表日  $A]2Iw!&  
  108.net realizable value 可变现净值 @E %:ALJ  
  109.storeroom 仓库 %nk]zf..  
  110.sale invoice 销售发票 tgSl (.  
  111.price list 价目表 Q1yMI8  
  112.positive confirmation request 积极式询证函 k&wCa<Rs~R  
  113.negative confirmation request 消极式询证函  S {oW  
  114.purchase requisition 请购单 /'k4NXnW3  
  115.receiving report 验收报告 I(tMw6C$:  
  116.gross margin 毛利 OC34@YUj[  
  117.manufacturing overhead 制造费用 HX%lL }E  
  118.material requisition 领料单 X|zQZ<CO  
  119.inventory-taking 存货盘点 \  {` `r  
  120.bond certificate 债券 vikA  
  121.stock certificate 股票 bnHQvCO3$  
  122.audit report 审计报告 qM= $,s*  
  123.entity 被审计单位 z*n  
  124.addressee of the audit report 审计报告的收件人 *(wkgn  
  125.unqualified opinion 无保留意见 r@b M3V_o  
  126.qualified opinion 保留意见 -< D7  
  127.disclaimer of opinion 无法表示意见 UKX9C"-5v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   fy]z<SPhVJ  
  A (2)absorbed overhead 已吸收制造费用 g@ 0<`g  
  A (3)absorption costing 吸收成本计算 )r2$!(NQ  
  A (4)account 账户,报表   Sk7l&B  
  A (5)accounting postulate 会计假设   9 Rl-Jz8g  
  A (6)accounting series release 会计公告文件   KZrg4TEVi  
  A (7)accounting valuation 会计计价   UdO(9Jc5^  
  A (8)account sale 承销清单 ;e Iqxe>  
  A (9)accountability concept 经营责任概念   [ hzw..?g  
  A (10)accountancy 会计职业   s8BfOl-  
  A (11)accountant 会计师   " kp+1sG8  
  A (12)accounting 会计   ]nPfIBoS  
  A (13)agency cost 代理成本   &U*MLf83`  
  A (14)accounting bases 会计基础   %87D(h!.I4  
  A (15)accounting manual 会计手册   mV!Ia-k  
  A (16)accounting period 会计期间   {zzc/!|  
  A (17)accounting policies 会计方针   pRR1k?  
  A (18)accounting rate of return 会计报酬率   8xf]zM"Q  
  A (19)accounting reference date 会计参照日   UU\wP(f  
  A (20)accounting reference period 会计参照期间   ^4MRG6G  
  A (21)accrual concept 应计概念   <"/b 5kc  
  A (22)accrual expenses 应计费用   ox:m;-Ml?_  
  A (23)acid test ration 速动比率(酸性测试比率)   zplAH!s5''  
  A (24)acquisition 购置   a(.q=W  
  A (25)acquisition accounting 收购会计   HGycF|]2  
  A (26)activity based accounting 作业基础成本计算   *^[m?3"W  
  A (27)adjusting events 调整事项   E~}@56ER}  
  A (28)administrative expenses 行政管理费   X%(1C,C(  
  A (29)advice note 发货通知   Ln-UN$2~F  
  A (30)amortization 摊销   lU?8<X  
  A (31)analytical review 分析性检查   78M%[7Cq<i  
  A (32)annual equivalent cost 年度等量成本法   {7d(B1[1  
  A (33)annual report and accounts 年度报告和报表   VT ikLuH  
  A (34)appraisal cost 检验成本   OVq(u lwi+  
  A (35)appropriation account 盈余分配账户   9 +1}8"~  
  A (36)articles of association 公司章程细则   Oq3aboAt  
  A (37)assets 资产   m8}c(GwcP  
  A (38)assets cover 资产保障   % 9 Jx|   
  A (39)asset value per share 每股资产价值   M=rH*w{^  
  A (40)associated company 联营公司   Rtywi}VV2  
  A (41)attainable standard 可达标准   vw~=z6Ka  
&VPfI  
 A (42)attributable profit 可归属利润   #(pY~\  
  A (43)audit 审计   ee wlK]  
  A (44)audit report 审计报告   %*bGW'Cw  
  A (45)auditing standards 审计准则   ]g] ]\hS  
  A (46)authorized share capital 额定股本   cG)U01/"  
  A (47)available hours 可用小时   H8!; XB  
  A (48)avoidable costs 可避免成本 ol3].0Vc]  
  B (49)back-to-back loan 易币贷款   E;1QD/E$  
  B (50)backflush accounting 倒退成本计算   wXR7Ifrv  
  B (51)bad debts 坏帐   a~*wZJ  
  B (52)bad debts ratio 坏帐比率   q%S^3C&  
  B (53)bank charges 银行手续费   r;n^\[Ov0,  
  B (54)bank overdraft 银行透支   3g79/ w  
  B (55)bank reconciliation 银行存款调节表   6Pp3*O`/V  
  B (56)bank statement 银行对账单   $y$E1A6h+  
  B (57)bankruptcy 破产   tl6x@%\  
  B (58)basis of apportionment 分摊基础   c)`=wDi  
  B (59)batch 批量   tUGnp'r  
  B (60)batch costing 分批成本计算   Q]1s*P  
  B (61)beta factor B(市场)风险因素   l=&\luNz  
  B (62)bill 账单   `; +UWdAR  
  B (63)bill of exchange 汇票   R4_BP5+  
  B (64)bill of landing 提单   W?H-Ng3E  
  B (65)bill of materials 用料预计单   Q30TR  
  B (66)bill payable 应付票据   %/n#{;c#  
  B (67)bill receivable 应收票据   @f!r"P]  
  B (68)bin card 存货记录卡   >PS`;S!(  
  B (69)bonus 红利   B;64(Vsa8  
  B (70)book-keeping 薄记   zI7iZ"2a  
  B (71)Boston classification 波士顿分类   BAIR!  
  B (72)breakeven chart 保本图   gmUX 2x(  
  B (73)breakeven point 保本点   g0-~ %A,  
  B (74)breaking-down time 复位时间   c BcZ@e;  
  B (75)budget 预算   L3;cAb/  
  B (76)budget center 预算中心   d_1uv_P  
  B (77)budget cost allowance 预算成本折让   230ijq3Y G  
  B (78)budget manual 预算手册   a{ p1Yy-]  
  B (79)budget period 预算期间   y9U*E80q{  
  B (80)budgetary control 预算控制   G2 0   
  B (81)budgeted capacity 预算生产能力   f0@4 >\g  
  B (82)burden 制造费用   'H8 b+  
  B (83)business center 经营中心   GR,gCtG+L  
  B (84)business entity 营业个体   XXg~eu?  
  B (85)business unit 经营单位   fB= j51Lw  
 B (86)buy-out management 管理性购买产权   5~FXy{ZIH  
  B (87)by-product 副产品 +.J/7 gD  
  C (88)called-up share capital 催缴股本   7pO/! Lm  
  C (89)capacity 生产能力   X1XmaO% A  
  C (90)capacity ratios 生产能力比率   -|2k$W  
  C (91)capital 资本   rM0Idc.$&&  
  C (92)capital assets pricing model资本资产计价模式   /?%1;s:'  
  C (93)capital commitment 承诺资本   sl_f+h0  
  C (94)capital employed 已运用的资本   X?aj0# Q  
  C (95)capital expenditure 资本支出   (DQ ]58&  
  C (96)capital expenditureauthorization 资本支出核准   ^wlo;.8Y  
  C (97)capital expenditure control 资本支出控制   @ bIZ0tr4  
  C (98)capital expenditure proposal资本支出申请   ^&7gUH*v  
  C (99)capital funding planning 资本基金筹集计划   T@R2H&L  
  C (100)capital gain 资本收益   W`F?j-4  
  C (101)capital investment appraisal资本投资评估   }B`T%(11=  
  C (102)capital maintenance 资本保全   \C kb:  
  C (103)capital resource planning 资本资源计划   24I\smO  
  C (104)capital surplus 资本盈余   CHckmCgf4  
  C (105)capital turnover 资本周转率   ih=O#f|  
  C (106)card 记录卡   D[0g0>K  
  C (107)cash 现金   !BDJU  
  C (108)cash account 现金账户   z7!@^!r  
  C (109)cash book 现金账薄   q0*d*j F0u  
  C (110)cash cow 金牛产品   VXO.S)v2J  
  C (111)cash flow 现金流量    $ucmE  
  C (112)cash discounted 现金贴现   |xFSGrC  
  C (113)cash flow budget 现金流量预算   gaU(ebsE  
  C (114)cash flow statement 现金流量表   5ajd$t  
  C (115)cash ledger 现金分类账   (mgv:<c;BA  
  C (116)cash limit 现金限额   HX#$ ^@ Q(  
  C (117)CCA 现时成本会计   ~COd(,ul  
  C (118)center 中心   glomwny  
  C (119)changeover time 变更时间   -Mzm~@_s]  
  C (120)chartered entity 特许经济个体   E`b<^l`  
  C (121)cheque 支票   ,56objaE  
  C (122)cheque register 支票登记薄   hQ}y(2A.XI  
  C (123)coin analysis 零钱分类   om{aws;  
  C (124)classification 分类   i:2e J.  
  C (125)clock card 工时卡   '_ l5Br73=  
  C (126)code 代码   UIo jXR<  
  C (127)commitment accounting 承诺确认会计   IoCi(N;  
  C (128)common cost 共同成本   {ewo-dva  
  C (129)company limited byguarantee 有限担保责任公司   F.iJz4ya_  
C (130)company limited shares 股份有限公司   &%;K_asV;  
  C (131)competitive position 竞争能力状况   '8c-V aa  
  C (132)concept 概念   Gj&`+!\  
  C (133)conglomerate 跨行业企业   qS[KB\RN1  
  C (134)consistency concept 一致性概念   'RpX&g  
  C (135)consolidated accounts 合并报表   [orS-H7^  
  C (136)consolidation accounting 合并会计   J3y4 D}  
  C (137)consortium 财团   !"SuE)WM   
  C (138)contingency plan 应急计划   lbm ,#  
  C (139)contingent liabilities 或有负债   |W*i'E   
  C (140)continuous operation 连续生产   5OC{_-  
  C (141)contra 抵消   s&L 6C[  
  C (142)contract cost 合同成本   ?sc lOOh  
  C (143)contract costing 合同成本计算   m^KK #Hw/`  
  C (144)contribution 贡献毛益   #\&64  
  C (145)contribution centre 贡献中心   zh Vkn]z~*  
  C (146)contribution chart 贡献图   S8Yti  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o{OY1 ;=6  
  C (148)contribution to salesration 贡献毛益对销售比率   Id=g!L|  
  C (149)control 控制   HME`7dw?  
  C (150)control account 控制帐户   (3N;-   
  C (151)control limits 控制限度   /{!?e<N>  
  C (152)controllability concept 可控制概念   {Z1^/F v3  
  C (153)controllable cost 可控制成本   .-}F~FES  
  C (154)conversion cost 加工成本   F!cRx%R  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C%Fc%}[  
  C (156)corporate appraisal 公司评估   jd+ U+8r  
  C (157)corporate planning 公司计划   f5,!,]X O  
  C (158)corporate social reporting 公司社会报告   XX'm M v  
  C (159)corporation 股份公司   oT*qMLdn  
  C (160)cost 成本   THmmf_w@  
  C (161)cost account 成本帐户   7i88iT  
  C (162)cost accounting 成本会计   li&&[=6 A  
  C (163)cost accounting manual 成本手册   mH 9_HK.C  
  C (164)cost accounts calendar 成本报表的日历时间   i| CAN,'  
  C (165)cost adjustment 成本调整   +J7xAyv_Oz  
  C (166)cost allocation 成本分配   &5Huv?^a'  
  C (167)cost apportionment 成本分摊   a1g aB:w5n  
  C (168)cost attribution 成本归属   en-HX3'  
  C (169)cost audit 成本审计   t&H3yV  
  C (170)cost behaviour 成本性态   nE=,=K~  
  C (171)cost benefit analysis 成本效益分析   V]P%@<C  
  C (172)cost center 成本中心   MXrh[QCU)  
  C (173)cost driver 成本动因
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