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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 uPhL?s{  
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  1.audit   审计 L|hoA9/]  
  2.attestation   鉴证 (8Ptuh6\\2  
  3.credibility   可信赖程度 C srxi'Pe  
  4.audit of financial statements 财务报表审计 @yImR+^.7  
  5.agreed-upon procedures 执行商定程序 uCB>".'kM  
  6.high levels of assurance 高水平保证 6< hE]B)  
  7.compilation 编制 Ga$J7 R  
  8.reliability 可靠性 dilom#2l  
  9.relevance 相关性 5|<jPc  
  10.professional skepticism 职业谨慎 :@~W$f\y  
  11.objectivity 客观性 Q# Yba  
  12. professional competence 专业胜任能力 d94 Le/E  
  13.Senior/CPA-in-charge 项目经理 {3LAK[ C  
  14.audit engagement letter 业务约定书 I5%#A/|z  
  15.recurring audit 连续审计 ,%=SO 82W  
  16.the client 委托人 |d)*,O4s  
  17.change CPA 更换注册会计 ;n\$'"K&;  
  18.the existing CPA 现任注册会计师 rWMG6+Scb  
  19.the successor CPA 后任注册会计师 u5Tu~  
  20.the preceding CPA前任注册会计师 ;}>g/lw  
  21.issue the audit report 出具审计报告 E3 vYVuw  
  22.expert 专家 F $6JzF$|F  
  23.the board of directors 董事会 ~NV 8avZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 RW4,j&)  
  25.assess material misstatement risks评估重大错报风险 !E@4^A80\W  
  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 OaH1xZNOC`  
  27.a general knowledge of —— 初步了解―――的情况 4roqD;5|~|  
  28.a more knowledge of—— 进一步了解的情况 BN>t"9XpW  
  29.the prior year‘s working papers 以前年度工作底稿 63PSYj(y  
  30.minutes of meeting 会议纪要 ? h |&kRq  
  31.business risks 经营风险 6"djX47j  
  32.appropriateness 适当性 \?_M_5Nb  
  33.accounting estimate 会计估计 *}h#'+  
  34.management representations 管理层声明 V1-URC24vd  
  35.going concern assumption 持续经营假设 \8<ZPqt9  
  36.audit plan 审计计划 [C^&iLX/F*  
  37.significant audit areas 重点审计领域 DQI b57j  
  38.error 错误 Da3Z>/S  
  39.fraud舞弊 "p@EY|Zv%I  
  40.modified or additional procedures 修改或追加审计程序 eHl)/='  
  41.misappropriation of assets 侵占资产 A)%!9i)  
  42.transactions without substance 虚假交易 GoUsB|-\  
  43.unusual pressures 异常压力 {9Ug9e{ ~  
  44.the suspected noncompliance 涉嫌存在违法行为 , G2( l  
  45.materialiy 重要性 n@te.,?A"  
  46.exceed the materiality level 超过重要性水平 T B(K&3_D  
  47.approach the materiality level 接近重要性水平 2 r';)8:  
  48.an acceptably low level 可接受水平 dMw}4c3E  
  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 |> zYUT[V  
  50.misstatements or omissions 错报或漏报 +l27y0>t  
  51.aggregate 总计 kxH` c  
  52.subsequent events 期后事项 J?%ecCN  
  53.adjust the financial statements 调整财务报表 BqtUL_jm  
  54.perform additional audit procedures 实施追加的审计程序 zL!}YR@&u"  
  55.audit risk 审计风险 *8 Kx y@  
  56.detection risk 检查风险 ,^1B"#0{C<  
  57.inappropriate audit opinion 不适当的审计意见 $)#?4v<  
  58.material misstatement 重大的错报 [[7=rn}@<  
  59.tolerable misstatement 可容忍错报 Dq[Z0"8  
  60.the acceptable level of detection risk 可接受的检查风险 .%G>z"Xx  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 wx*03(|j;  
  62.simall business 小规模企业  7CwQmVe+  
  63.accounting system 会计系统 mJ>msI @  
  64.test of control 控制测试 =Cc]ugl7-  
  65.walk-through test 穿行测试 AL{iQxQ6  
  66.communication 沟通 k+@,m\tE  
  67.flow chart 流程图 8 RA  
  68.reperformance of internal control 重新执行 {|B 2$1':  
  69.audit evidence 审计证据 A~X| vW  
  70.substantive procedures 实质性程序 L\zyBfK}  
  71.assertions 认定 Vji:,k=3\  
  72.esistence 存在 Oy_%U*  
  73.occurrence 发生 hem>@Bp'V  
  74.completeness 完整性 :MihVLF  
  75.rights and obligations 权利和义务 1t/mq?z:  
  76.valuation and allocation 计价和分摊 `-w,6  
  77.cutoff 截止 %v4*$E!f  
  78.accuracy 准确性 : G'a"%x  
  79.classification 分类 / ?'FSWDU  
  80.inspection 检查 3Z}v%=5 "  
  81.supervision of counting 监盘 l4gZHMh'  
  82.observation 观察 d7G DIYH<  
  83.confirmation 函证 &!F"3bD0  
  84.computation 计算 ;(@' +"  
  85.analytical procedures 分析程序 H=*lj.x  
  86.vouch 核对 ` >loleI  
  87.trace 追查 BA8g[T A7K  
  88.audit sampling 审计抽样 k=4C"   
  89.error 误差 g(C/J9J  
  90.expected error 预期误差 JAX`iQd  
  91.population 总体 Dkg^B@5Xr  
  92.sampling risk 抽样风险 4\E1M[6  
  93.non- sampling risk 非抽样风险 ?G[=pY:=  
  94.sampling unit 抽样单位 wGw<z[:f  
  95.statistical sampling 统计抽样 b}&.IJ&40j  
  96.tolerable error 可容忍误差 Q`!^EyRA:^  
  97.the risk of under reliance 信赖不足风险 O%f{\F r  
  98.the risk of over reliance 信赖过度风险 9-Z ?  
  99.the risk of incorrect rejection 误拒风险 hmB`+?,z*  
  100. the risk of incorrect acceptance 误受风险 A,EuUp  
  101.working trial balance 试算平衡表 &2nICAN[  
  102.index and cross-referencing 索引和交叉索引 lnGg1/  
  103.cash receipt 现金收入 D 63?f\  
  104.cash disbursement 现金支出 I9e3-2THfj  
  105.bank statement 银行对账单 .%+anVXS  
  106.bank reconciliation 银行存款余额调节表 ,3 [FD9  
  107.balance sheet date 资产负债表日 d;nk>6<|  
  108.net realizable value 可变现净值 L d{`k  
  109.storeroom 仓库 XAN.Plk  
  110.sale invoice 销售发票 zY2x_}#Q\"  
  111.price list 价目表 j\HZ5  
  112.positive confirmation request 积极式询证函  z31g"  
  113.negative confirmation request 消极式询证函 ibn\&}1  
  114.purchase requisition 请购单 @~}~;}0x  
  115.receiving report 验收报告 >a bp se  
  116.gross margin 毛利 ZH<qidpR  
  117.manufacturing overhead 制造费用 ^{YK'60  
  118.material requisition 领料单 m@']%X*(,  
  119.inventory-taking 存货盘点 y;%\ w-.\  
  120.bond certificate 债券 y@SI)&D  
  121.stock certificate 股票 H43d[@h  
  122.audit report 审计报告 TK0WfWch  
  123.entity 被审计单位 kjDmwa+91T  
  124.addressee of the audit report 审计报告的收件人 c axO xRo\  
  125.unqualified opinion 无保留意见  U02  
  126.qualified opinion 保留意见 Tb!FO"o  
  127.disclaimer of opinion 无法表示意见 $Wjx$fD  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   X3] [C  
  A (2)absorbed overhead 已吸收制造费用 +-T|ov<  
  A (3)absorption costing 吸收成本计算 `.Zm}'  
  A (4)account 账户,报表   ,4=mlte"  
  A (5)accounting postulate 会计假设   E.*gKfL  
  A (6)accounting series release 会计公告文件   P4LiU2C  
  A (7)accounting valuation 会计计价   /([a%,DI  
  A (8)account sale 承销清单 r?w>x`  
  A (9)accountability concept 经营责任概念   ]E)D})r`#  
  A (10)accountancy 会计职业   u08j9) ,4  
  A (11)accountant 会计师   qDqy9u:g  
  A (12)accounting 会计   %<r}V<OeR  
  A (13)agency cost 代理成本   1<cx!=w'  
  A (14)accounting bases 会计基础   e}n(mq  
  A (15)accounting manual 会计手册   #M<YNuE#"  
  A (16)accounting period 会计期间   $ inKI  
  A (17)accounting policies 会计方针   RN}joKV  
  A (18)accounting rate of return 会计报酬率   KEdqA/F>  
  A (19)accounting reference date 会计参照日   hgbf"J6V8  
  A (20)accounting reference period 会计参照期间   o2;Eti  
  A (21)accrual concept 应计概念   Qp A$='  
  A (22)accrual expenses 应计费用   AAqfp/D C  
  A (23)acid test ration 速动比率(酸性测试比率)   mwMu1#  
  A (24)acquisition 购置   s IBP$9  
  A (25)acquisition accounting 收购会计   ?B@3A)a  
  A (26)activity based accounting 作业基础成本计算   76] Z~^Y  
  A (27)adjusting events 调整事项   ,tDLpnB@;  
  A (28)administrative expenses 行政管理费    ^6b5}{>  
  A (29)advice note 发货通知   2 6 >9$S  
  A (30)amortization 摊销   gvPHB+#A  
  A (31)analytical review 分析性检查   k!G{#(++&6  
  A (32)annual equivalent cost 年度等量成本法   `GlOl-  
  A (33)annual report and accounts 年度报告和报表   _z1Qr?cY  
  A (34)appraisal cost 检验成本   cP4C<UG  
  A (35)appropriation account 盈余分配账户   5s;@;V  
  A (36)articles of association 公司章程细则   H=w6  
  A (37)assets 资产   4>2\{0r  
  A (38)assets cover 资产保障   .wUnN8crQ  
  A (39)asset value per share 每股资产价值   qu!x#OY+  
  A (40)associated company 联营公司   /sn }Q-Zy2  
  A (41)attainable standard 可达标准   "kC6G%  
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 A (42)attributable profit 可归属利润   b4EUr SL  
  A (43)audit 审计   WncHgz  
  A (44)audit report 审计报告   =T#hd7O`V  
  A (45)auditing standards 审计准则   EQk omjv  
  A (46)authorized share capital 额定股本   .Wr7*J[V.  
  A (47)available hours 可用小时   -SLk8x  
  A (48)avoidable costs 可避免成本 !vVW8hbp  
  B (49)back-to-back loan 易币贷款   .t9`e=%  
  B (50)backflush accounting 倒退成本计算   %Pl |3i  
  B (51)bad debts 坏帐   bK sEXS  
  B (52)bad debts ratio 坏帐比率   gPA8A>U)[  
  B (53)bank charges 银行手续费   t=My=pG  
  B (54)bank overdraft 银行透支   x>,wmk5)  
  B (55)bank reconciliation 银行存款调节表   6 8fnh'I!  
  B (56)bank statement 银行对账单   tOte [~,  
  B (57)bankruptcy 破产   Yakrsi/jV}  
  B (58)basis of apportionment 分摊基础   1 <m.Q*  
  B (59)batch 批量   t:P7ah  
  B (60)batch costing 分批成本计算   }'86hnW  
  B (61)beta factor B(市场)风险因素   Jr%F#/  
  B (62)bill 账单   |'uBkL0q  
  B (63)bill of exchange 汇票   /;:4$2R(;  
  B (64)bill of landing 提单   f3^qO 9R  
  B (65)bill of materials 用料预计单   `sy_'`i>X  
  B (66)bill payable 应付票据   iQ1[60?)T  
  B (67)bill receivable 应收票据   |`kk mq  
  B (68)bin card 存货记录卡   9YB?wh'S[  
  B (69)bonus 红利   8r:T&)v  
  B (70)book-keeping 薄记   XiV K4sD8  
  B (71)Boston classification 波士顿分类   ]&B/rSC  
  B (72)breakeven chart 保本图   t;0]d7ey'  
  B (73)breakeven point 保本点   9~2iA,xs  
  B (74)breaking-down time 复位时间   1(*+_TvZ  
  B (75)budget 预算   ;CoD5F!  
  B (76)budget center 预算中心   |/c-~|%  
  B (77)budget cost allowance 预算成本折让   n5efHJU  
  B (78)budget manual 预算手册   6i~<,;Cn  
  B (79)budget period 预算期间   .W$9nbly  
  B (80)budgetary control 预算控制   @MoCEtt  
  B (81)budgeted capacity 预算生产能力   b$pCp`/MT  
  B (82)burden 制造费用   <0m^b#hdG  
  B (83)business center 经营中心   6 {F#_.  
  B (84)business entity 营业个体   [3ggJcUgW>  
  B (85)business unit 经营单位   ?)-anoFyVW  
 B (86)buy-out management 管理性购买产权   @3 +   
  B (87)by-product 副产品 aqImW  
  C (88)called-up share capital 催缴股本   p2fzbBt  
  C (89)capacity 生产能力   )7-mALyW  
  C (90)capacity ratios 生产能力比率   (&V)D?/hS  
  C (91)capital 资本   TEGg)\+D>  
  C (92)capital assets pricing model资本资产计价模式   Uq x@9z(  
  C (93)capital commitment 承诺资本   C OL"/3r  
  C (94)capital employed 已运用的资本   0r[a$p>`  
  C (95)capital expenditure 资本支出   ()$m9%x  
  C (96)capital expenditureauthorization 资本支出核准   JlawkA  
  C (97)capital expenditure control 资本支出控制   Lpnw(r9Y  
  C (98)capital expenditure proposal资本支出申请   Fo5UG2E&  
  C (99)capital funding planning 资本基金筹集计划   #,FXc~V  
  C (100)capital gain 资本收益   > PL}7f&:  
  C (101)capital investment appraisal资本投资评估   NXz/1ut%  
  C (102)capital maintenance 资本保全   O-pH~E  
  C (103)capital resource planning 资本资源计划   R%t|R7 9I  
  C (104)capital surplus 资本盈余   \ f VX<L  
  C (105)capital turnover 资本周转率   %U .x9UL  
  C (106)card 记录卡   vXSA_" 0t  
  C (107)cash 现金   rTOex]@N  
  C (108)cash account 现金账户   5p-vSWr !  
  C (109)cash book 现金账薄   jROh3kq  
  C (110)cash cow 金牛产品   L$ ^ew0C  
  C (111)cash flow 现金流量   bP|-G CKM8  
  C (112)cash discounted 现金贴现   o/vD]Fs  
  C (113)cash flow budget 现金流量预算   U[q39FR  
  C (114)cash flow statement 现金流量表   u@+^lRGFh  
  C (115)cash ledger 现金分类账   7|[Dr@.S  
  C (116)cash limit 现金限额   hv#LKyp%  
  C (117)CCA 现时成本会计   7s{['t  
  C (118)center 中心   kFT*So`'  
  C (119)changeover time 变更时间   VG$%Vs  
  C (120)chartered entity 特许经济个体   [iyhrc:@  
  C (121)cheque 支票   =%u=ma;  
  C (122)cheque register 支票登记薄   B{S^t\T$  
  C (123)coin analysis 零钱分类   xa !/.  
  C (124)classification 分类   =+<DNW@%  
  C (125)clock card 工时卡   ,?%o ~  
  C (126)code 代码   :; La V  
  C (127)commitment accounting 承诺确认会计   .#K\u![@N  
  C (128)common cost 共同成本   N ;n55N  
  C (129)company limited byguarantee 有限担保责任公司   .Rb1 %1bdc  
C (130)company limited shares 股份有限公司   G[fg!vig#7  
  C (131)competitive position 竞争能力状况   41rS0QAM  
  C (132)concept 概念   bHTTxZ-%  
  C (133)conglomerate 跨行业企业   3.=o}!  
  C (134)consistency concept 一致性概念   >Il{{{\>  
  C (135)consolidated accounts 合并报表   {n<1uh9~$8  
  C (136)consolidation accounting 合并会计   )IIWXN2A  
  C (137)consortium 财团   z~1S/,Ca  
  C (138)contingency plan 应急计划   |uRYejj#j  
  C (139)contingent liabilities 或有负债   q%1B4 mF'  
  C (140)continuous operation 连续生产   z_y@4B6>}  
  C (141)contra 抵消   +4 D#Ht 7  
  C (142)contract cost 合同成本   ZKB27D_vg>  
  C (143)contract costing 合同成本计算   g`"_+x'  
  C (144)contribution 贡献毛益   )o&}i3~Q  
  C (145)contribution centre 贡献中心   u2U+uD@yA  
  C (146)contribution chart 贡献图   Jx Rn)D  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   1vq c8lC  
  C (148)contribution to salesration 贡献毛益对销售比率   hsI9{j]f  
  C (149)control 控制   ^~bAixH^k  
  C (150)control account 控制帐户   Ro2!$[P  
  C (151)control limits 控制限度   1=~##/at  
  C (152)controllability concept 可控制概念   )Q|sW+ AF  
  C (153)controllable cost 可控制成本   ! ;Ctz'wz  
  C (154)conversion cost 加工成本   @ "C P@^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =RlAOgJ  
  C (156)corporate appraisal 公司评估   Xupwh5 G2  
  C (157)corporate planning 公司计划   =feVT2*  
  C (158)corporate social reporting 公司社会报告   rC,ZRFF  
  C (159)corporation 股份公司   G49`a*Jn  
  C (160)cost 成本   K#y CZ2  
  C (161)cost account 成本帐户   7|)K!  
  C (162)cost accounting 成本会计   S9qc34\^=  
  C (163)cost accounting manual 成本手册   ? 8S~R  
  C (164)cost accounts calendar 成本报表的日历时间   1t#|MH ?U_  
  C (165)cost adjustment 成本调整   O tR  
  C (166)cost allocation 成本分配   v.Q+4 k  
  C (167)cost apportionment 成本分摊   5hlS2fn  
  C (168)cost attribution 成本归属   -8t&&fIA  
  C (169)cost audit 成本审计   dQNW1-s  
  C (170)cost behaviour 成本性态   0j' Xi_uM  
  C (171)cost benefit analysis 成本效益分析   )hfI,9I~  
  C (172)cost center 成本中心   sz4;hSTy  
  C (173)cost driver 成本动因
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