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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 | J'k 9W"  
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  1.audit   审计  [A,!3BN  
  2.attestation   鉴证 nQ'NS  
  3.credibility   可信赖程度 <% mD#S  
  4.audit of financial statements 财务报表审计 [< 9%IGH  
  5.agreed-upon procedures 执行商定程序 [V /f{y~ {  
  6.high levels of assurance 高水平保证 ^Rl?)_)1HE  
  7.compilation 编制 Q7`)&^ Hx  
  8.reliability 可靠性 nT 4Ryld  
  9.relevance 相关性 bCTN^  
  10.professional skepticism 职业谨慎 u1kCvi#N  
  11.objectivity 客观性 |0p@'X1  
  12. professional competence 专业胜任能力 |61ns6i!  
  13.Senior/CPA-in-charge 项目经理 1fJ~Wp @1  
  14.audit engagement letter 业务约定书 _"H\,7E  
  15.recurring audit 连续审计 qoT&N,/  
  16.the client 委托人 TqS s*as5  
  17.change CPA 更换注册会计 08AD~^^  
  18.the existing CPA 现任注册会计师 RI<s mt.Ng  
  19.the successor CPA 后任注册会计师 _8SB+s*  
  20.the preceding CPA前任注册会计师 <  j  
  21.issue the audit report 出具审计报告 *>2FcoN;  
  22.expert 专家 VNz? e&>  
  23.the board of directors 董事会 L B.B w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~c+=$SL-=  
  25.assess material misstatement risks评估重大错报风险 19% "F!^i  
  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 "tO m  
  27.a general knowledge of —— 初步了解―――的情况 9;n*u9<  
  28.a more knowledge of—— 进一步了解的情况 IEM{?  
  29.the prior year‘s working papers 以前年度工作底稿 F&CvqPI  
  30.minutes of meeting 会议纪要 K)1Lg? j  
  31.business risks 经营风险 ^v5]Aq~X  
  32.appropriateness 适当性 zSMM?g^T  
  33.accounting estimate 会计估计 #u"@q< )  
  34.management representations 管理层声明 1DU l<&4  
  35.going concern assumption 持续经营假设 s9Tn|Pm+!\  
  36.audit plan 审计计划 $\k)Y(&  
  37.significant audit areas 重点审计领域 LH`$<p2''r  
  38.error 错误 ETX>wZ  
  39.fraud舞弊 eMEKR5*-O  
  40.modified or additional procedures 修改或追加审计程序 '9qyf<MlY  
  41.misappropriation of assets 侵占资产 >X[:(m'  
  42.transactions without substance 虚假交易 2S:B%cj9m  
  43.unusual pressures 异常压力 VqD_FS;E  
  44.the suspected noncompliance 涉嫌存在违法行为 uARkf'  
  45.materialiy 重要性 Bn.R,B0PL  
  46.exceed the materiality level 超过重要性水平 W4#DeT  
  47.approach the materiality level 接近重要性水平 0.PG]K6  
  48.an acceptably low level 可接受水平 J_XkQR[Y  
  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 V2;Nv\J\  
  50.misstatements or omissions 错报或漏报 <%|u1cn~!v  
  51.aggregate 总计 l  ~xXy<  
  52.subsequent events 期后事项 p.MLKp-'  
  53.adjust the financial statements 调整财务报表 #PC*l\ )  
  54.perform additional audit procedures 实施追加的审计程序 HsRoiqo  
  55.audit risk 审计风险 aWvC-vZk  
  56.detection risk 检查风险 xVI"sBUu  
  57.inappropriate audit opinion 不适当的审计意见 &{#6Z  
  58.material misstatement 重大的错报 Jp8,s%  
  59.tolerable misstatement 可容忍错报 Mx# P >.  
  60.the acceptable level of detection risk 可接受的检查风险 Zu~t )W  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 W<O/LHKHdn  
  62.simall business 小规模企业 /r&4< @  
  63.accounting system 会计系统 X=Y(,ZR(&  
  64.test of control 控制测试 P uQ  
  65.walk-through test 穿行测试 )-iUUak  
  66.communication 沟通 1Qjc*+JzO.  
  67.flow chart 流程图 0>;[EFL  
  68.reperformance of internal control 重新执行 ,s}7 KE  
  69.audit evidence 审计证据 gC%$)4-:  
  70.substantive procedures 实质性程序 23+JuXC6>  
  71.assertions 认定 E+ XR[p  
  72.esistence 存在 <)J@ 7@!P  
  73.occurrence 发生 -EU=R_yg  
  74.completeness 完整性 ;_ 1Rk&o!  
  75.rights and obligations 权利和义务 }lq$Fi/  
  76.valuation and allocation 计价和分摊 "cOBEhn%l  
  77.cutoff 截止 1b7?6CqV  
  78.accuracy 准确性 J!Rqm!)q  
  79.classification 分类 KZ=5"a  
  80.inspection 检查 n"~K",~P  
  81.supervision of counting 监盘 gId :IR  
  82.observation 观察 wXYT(R  
  83.confirmation 函证 3EA_-?  
  84.computation 计算 rc`Il{~k  
  85.analytical procedures 分析程序 ne[H`7c  
  86.vouch 核对 X Cez5Q1  
  87.trace 追查 e-xT.RnQ  
  88.audit sampling 审计抽样 D-m%eP.  
  89.error 误差 HR  
  90.expected error 预期误差 AGx(IK/_  
  91.population 总体 R&'Mze fb  
  92.sampling risk 抽样风险 ]N1,"W}  
  93.non- sampling risk 非抽样风险 ,&@FToR  
  94.sampling unit 抽样单位 y#O/Xw  
  95.statistical sampling 统计抽样 nAsc^ Yh  
  96.tolerable error 可容忍误差 f?@M"p@T  
  97.the risk of under reliance 信赖不足风险 p-z!i+  
  98.the risk of over reliance 信赖过度风险 e)L!4Y44K  
  99.the risk of incorrect rejection 误拒风险 hig t(u  
  100. the risk of incorrect acceptance 误受风险 ~PN[ #e]  
  101.working trial balance 试算平衡表 JvJ)}d$,&  
  102.index and cross-referencing 索引和交叉索引 5mZ9rLn  
  103.cash receipt 现金收入 -H 5 -6w$  
  104.cash disbursement 现金支出 g,Rh Ut9  
  105.bank statement 银行对账单 1P BnGQYM  
  106.bank reconciliation 银行存款余额调节表 N B8Yn\{B  
  107.balance sheet date 资产负债表日 )R@Y$*fm  
  108.net realizable value 可变现净值 ~(cqFf  
  109.storeroom 仓库 LG?b]'#  
  110.sale invoice 销售发票 /pGx !  
  111.price list 价目表 1@+&6UC  
  112.positive confirmation request 积极式询证函 y}W*P#BDO  
  113.negative confirmation request 消极式询证函 I wu^@  
  114.purchase requisition 请购单 PhmtCp0-7-  
  115.receiving report 验收报告 a=[|"J<M  
  116.gross margin 毛利 V* ,u;*  
  117.manufacturing overhead 制造费用 H_l>L9/\  
  118.material requisition 领料单 `K2vG`c  
  119.inventory-taking 存货盘点 v1NFz>Hx  
  120.bond certificate 债券 s21)*d  
  121.stock certificate 股票 2T"[$iH!7  
  122.audit report 审计报告 En8L1$_  
  123.entity 被审计单位 $K 1)2WG  
  124.addressee of the audit report 审计报告的收件人 ?CpM.{{s  
  125.unqualified opinion 无保留意见 ~}G#ys\1  
  126.qualified opinion 保留意见 H .sfM   
  127.disclaimer of opinion 无法表示意见 'f.5hX(Y  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _`9WNJiL  
  A (2)absorbed overhead 已吸收制造费用 ^687U,+  
  A (3)absorption costing 吸收成本计算 iz`ys.Fu  
  A (4)account 账户,报表   u3PM 7z!~  
  A (5)accounting postulate 会计假设   ,^T0!k$  
  A (6)accounting series release 会计公告文件   1| xKb (_l  
  A (7)accounting valuation 会计计价   G?+]BIiL  
  A (8)account sale 承销清单 ~HBx5Cpi  
  A (9)accountability concept 经营责任概念   _b[Pk;8}j;  
  A (10)accountancy 会计职业   R1:7]z0B  
  A (11)accountant 会计师   v;" pc)i  
  A (12)accounting 会计   a S+i`A:a  
  A (13)agency cost 代理成本   B=i%Z _r]w  
  A (14)accounting bases 会计基础   * \ tR  
  A (15)accounting manual 会计手册   qh wl  
  A (16)accounting period 会计期间   j<vU[J+gx~  
  A (17)accounting policies 会计方针   e/IVZmUn^  
  A (18)accounting rate of return 会计报酬率   PO0/C q)  
  A (19)accounting reference date 会计参照日   3,@|kN<  
  A (20)accounting reference period 会计参照期间   ~rbJtz  
  A (21)accrual concept 应计概念   u$1^=  
  A (22)accrual expenses 应计费用   ${7s"IX  
  A (23)acid test ration 速动比率(酸性测试比率)   M3q7{w*bM  
  A (24)acquisition 购置   oeG?2!Zh  
  A (25)acquisition accounting 收购会计   #Xun>0  
  A (26)activity based accounting 作业基础成本计算   `Jl_'P}  
  A (27)adjusting events 调整事项   JjQTD-^  
  A (28)administrative expenses 行政管理费   &_Gu'A({J  
  A (29)advice note 发货通知   I8:G:s:  
  A (30)amortization 摊销   I]N!cEr;@-  
  A (31)analytical review 分析性检查   x1QL!MB  
  A (32)annual equivalent cost 年度等量成本法   2!Pwg0%2  
  A (33)annual report and accounts 年度报告和报表   7FP @ vng  
  A (34)appraisal cost 检验成本   S!~p/bB[+I  
  A (35)appropriation account 盈余分配账户   /_/Z/D!  
  A (36)articles of association 公司章程细则   <Ow+LJWQK  
  A (37)assets 资产   G#z9=NF~V  
  A (38)assets cover 资产保障   A@I3:V  
  A (39)asset value per share 每股资产价值   _dn*H-5hO  
  A (40)associated company 联营公司   $b"Ex>  
  A (41)attainable standard 可达标准   wafws*b%  
z~yLc{M  
 A (42)attributable profit 可归属利润   T;B/ Wm!x  
  A (43)audit 审计   d/Fy0=0  
  A (44)audit report 审计报告   uulzJbV,K  
  A (45)auditing standards 审计准则   L(kW]  
  A (46)authorized share capital 额定股本   @XX7ydG5  
  A (47)available hours 可用小时   kX'a* AG  
  A (48)avoidable costs 可避免成本 @|Hx >|p  
  B (49)back-to-back loan 易币贷款   #0/^v*  
  B (50)backflush accounting 倒退成本计算   6Nz S<  
  B (51)bad debts 坏帐   &d[%  
  B (52)bad debts ratio 坏帐比率   J y0TVjA  
  B (53)bank charges 银行手续费   U,^jN|v  
  B (54)bank overdraft 银行透支   Z+! 96LR  
  B (55)bank reconciliation 银行存款调节表   v|YJ2q?19  
  B (56)bank statement 银行对账单   A,GJ6qp3  
  B (57)bankruptcy 破产   5~SBZYI  
  B (58)basis of apportionment 分摊基础   ' ui`EL%  
  B (59)batch 批量   [E/^bM+  
  B (60)batch costing 分批成本计算   F}_Zh9/$(  
  B (61)beta factor B(市场)风险因素   A-qpuI;f  
  B (62)bill 账单   I$Fr8R$  
  B (63)bill of exchange 汇票   /Oa.@53tK6  
  B (64)bill of landing 提单   Gjf1Ba  
  B (65)bill of materials 用料预计单   0:k MnHn\  
  B (66)bill payable 应付票据   Z`bo1,6>  
  B (67)bill receivable 应收票据   ju;Myi}a  
  B (68)bin card 存货记录卡   L~L]MC&  
  B (69)bonus 红利   >U') ICD~  
  B (70)book-keeping 薄记   3x~AaC.j  
  B (71)Boston classification 波士顿分类   m_>~e}2'A  
  B (72)breakeven chart 保本图   0'tm.,  
  B (73)breakeven point 保本点   ?nx 1{2[  
  B (74)breaking-down time 复位时间   3O'X;s2\d  
  B (75)budget 预算   Xw9"wAj  
  B (76)budget center 预算中心   !fG`xZ~  
  B (77)budget cost allowance 预算成本折让   :vy./83W  
  B (78)budget manual 预算手册   OL$^7F B  
  B (79)budget period 预算期间   d0@czNWIC  
  B (80)budgetary control 预算控制   Zl`sY5{1  
  B (81)budgeted capacity 预算生产能力   I'16-  
  B (82)burden 制造费用   Nx4X1j?-n  
  B (83)business center 经营中心   rwep e5  
  B (84)business entity 营业个体   >{kPa|  
  B (85)business unit 经营单位   s2\6\8Ipn  
 B (86)buy-out management 管理性购买产权   p4{3H +y  
  B (87)by-product 副产品 |m>n4 -5QL  
  C (88)called-up share capital 催缴股本   p` LPO  
  C (89)capacity 生产能力   pNR 69/wGi  
  C (90)capacity ratios 生产能力比率   &T/}|3S  
  C (91)capital 资本   h\$juIQa  
  C (92)capital assets pricing model资本资产计价模式   QCk(qlN'h9  
  C (93)capital commitment 承诺资本   wKs-<b%;  
  C (94)capital employed 已运用的资本   (L6*#!Dt  
  C (95)capital expenditure 资本支出   5mYI5~ p  
  C (96)capital expenditureauthorization 资本支出核准   ) "To h=x]  
  C (97)capital expenditure control 资本支出控制   f:K`M W  
  C (98)capital expenditure proposal资本支出申请   H) &pay  
  C (99)capital funding planning 资本基金筹集计划   n`)wD~mk  
  C (100)capital gain 资本收益   s|=.L&"   
  C (101)capital investment appraisal资本投资评估   auT$-Ki8  
  C (102)capital maintenance 资本保全   Dhe ]f#d  
  C (103)capital resource planning 资本资源计划   #>byP?)n  
  C (104)capital surplus 资本盈余   h 66X746  
  C (105)capital turnover 资本周转率   Sk,9<@  
  C (106)card 记录卡   P(BV J_n  
  C (107)cash 现金   -#?p16qz5  
  C (108)cash account 现金账户   ec` $2u  
  C (109)cash book 现金账薄   ew cgg  
  C (110)cash cow 金牛产品   V2?&3Z) W  
  C (111)cash flow 现金流量   H/6GD,0  
  C (112)cash discounted 现金贴现   ~_Mz05J-\_  
  C (113)cash flow budget 现金流量预算   nob^ I5?  
  C (114)cash flow statement 现金流量表   `L=$ ,7`  
  C (115)cash ledger 现金分类账   5U/1Z {  
  C (116)cash limit 现金限额   i\?P>:)  
  C (117)CCA 现时成本会计   pJ1Q~tI  
  C (118)center 中心   U)N_/  
  C (119)changeover time 变更时间   NCM&6<_  
  C (120)chartered entity 特许经济个体   UPkD^D,  
  C (121)cheque 支票   /RmHG H!  
  C (122)cheque register 支票登记薄   O/=i'0X v  
  C (123)coin analysis 零钱分类   /M "E5  
  C (124)classification 分类   <KDl2>O  
  C (125)clock card 工时卡   nC5  
  C (126)code 代码   ;|LS$O1c  
  C (127)commitment accounting 承诺确认会计   \o j#*aL^  
  C (128)common cost 共同成本   }3Y3f).ZW  
  C (129)company limited byguarantee 有限担保责任公司   H19CVc\B  
C (130)company limited shares 股份有限公司   sm>Hkci%  
  C (131)competitive position 竞争能力状况   VoJelyzh  
  C (132)concept 概念   5PQ s1B  
  C (133)conglomerate 跨行业企业   :bA@ u>  
  C (134)consistency concept 一致性概念   n'#(iW)f  
  C (135)consolidated accounts 合并报表   \ns#l@B  
  C (136)consolidation accounting 合并会计   I!;#Nk>  
  C (137)consortium 财团   ,{{uRs/  
  C (138)contingency plan 应急计划   ;U|^Tsuc`  
  C (139)contingent liabilities 或有负债   1+^L,-k!  
  C (140)continuous operation 连续生产   :>[;XT<  
  C (141)contra 抵消   $bU|'}QR  
  C (142)contract cost 合同成本   }hFjl4`xa  
  C (143)contract costing 合同成本计算   ya'@AJS  
  C (144)contribution 贡献毛益   fx QN  
  C (145)contribution centre 贡献中心   $[Fh|%\  
  C (146)contribution chart 贡献图   {Z_Pry$6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   1& k_&o  
  C (148)contribution to salesration 贡献毛益对销售比率   <'4DMZ-G  
  C (149)control 控制   4565U  
  C (150)control account 控制帐户   8P3EQY -  
  C (151)control limits 控制限度   UP]J `\$o  
  C (152)controllability concept 可控制概念   (r^IW{IndX  
  C (153)controllable cost 可控制成本   'H`_Z e<  
  C (154)conversion cost 加工成本   ,diV;d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ud`.}H~aB  
  C (156)corporate appraisal 公司评估   %&"_=Lc  
  C (157)corporate planning 公司计划   By@<N [I@  
  C (158)corporate social reporting 公司社会报告   &:-`3J-  
  C (159)corporation 股份公司   )(&g\  
  C (160)cost 成本   2 f]9I1{  
  C (161)cost account 成本帐户   |Js96>B:  
  C (162)cost accounting 成本会计   Y 1 i!  
  C (163)cost accounting manual 成本手册   MWCP/~>a2  
  C (164)cost accounts calendar 成本报表的日历时间   2WIbu-"l  
  C (165)cost adjustment 成本调整   fwIZr~l  
  C (166)cost allocation 成本分配   E YUr.#:  
  C (167)cost apportionment 成本分摊   ?|:!PF*L~z  
  C (168)cost attribution 成本归属   ^AD/N|X^  
  C (169)cost audit 成本审计   sf?D4UdIH  
  C (170)cost behaviour 成本性态   S{z%Q  
  C (171)cost benefit analysis 成本效益分析   }d)>pH  
  C (172)cost center 成本中心   .l*]W!L]  
  C (173)cost driver 成本动因
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