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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 !y\'EW3|G  
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  1.audit   审计 0z`a1 %U  
  2.attestation   鉴证 Y@;CF  
  3.credibility   可信赖程度 8H%;WU9-  
  4.audit of financial statements 财务报表审计 3atBX5  
  5.agreed-upon procedures 执行商定程序 QE^$=\l0  
  6.high levels of assurance 高水平保证 :NhO2L  
  7.compilation 编制 iowTLq!?  
  8.reliability 可靠性 $.Qkb@ }  
  9.relevance 相关性 GSoX<*i  
  10.professional skepticism 职业谨慎 !O\82d1P  
  11.objectivity 客观性 3U<cWl@  
  12. professional competence 专业胜任能力 =ElO?9&  
  13.Senior/CPA-in-charge 项目经理 ~ 8PZ5;g  
  14.audit engagement letter 业务约定书 M,j U}yD3  
  15.recurring audit 连续审计 h1j!IG  
  16.the client 委托人 K?6jXJseb  
  17.change CPA 更换注册会计 GoJ.&aH $  
  18.the existing CPA 现任注册会计师 TJ2=m 9Z  
  19.the successor CPA 后任注册会计师 Cz9xZA{[M  
  20.the preceding CPA前任注册会计师 T`9lV2x*P  
  21.issue the audit report 出具审计报告 g{7.r-uu  
  22.expert 专家 fW{(lPx  
  23.the board of directors 董事会 (o 5s"b  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :">!r.Q  
  25.assess material misstatement risks评估重大错报风险 %vn|k[n D  
  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 ~k"=4j9  
  27.a general knowledge of —— 初步了解―――的情况 R"-mKT}  
  28.a more knowledge of—— 进一步了解的情况 `{f}3bO7C  
  29.the prior year‘s working papers 以前年度工作底稿 G0CW}e@)  
  30.minutes of meeting 会议纪要 .UQzPnK  
  31.business risks 经营风险 Jz\%%C  
  32.appropriateness 适当性 1jx:;j  
  33.accounting estimate 会计估计 `"Jj1O@  
  34.management representations 管理层声明 ?j'7l=94A  
  35.going concern assumption 持续经营假设 ?fQ'^agq  
  36.audit plan 审计计划 pI1-cV,`  
  37.significant audit areas 重点审计领域 evya7^,F  
  38.error 错误 6O7'!@@  
  39.fraud舞弊 )cW#Rwu_A4  
  40.modified or additional procedures 修改或追加审计程序 ~IY%  
  41.misappropriation of assets 侵占资产 +G$4pt|=  
  42.transactions without substance 虚假交易 j%Y#(Q>  
  43.unusual pressures 异常压力 7!$Q;A  
  44.the suspected noncompliance 涉嫌存在违法行为 ?1*cO:O  
  45.materialiy 重要性 B?OFe'*  
  46.exceed the materiality level 超过重要性水平 Giid~e33  
  47.approach the materiality level 接近重要性水平 R8Wr^s>'  
  48.an acceptably low level 可接受水平 F3y9@dA]  
  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 46}g7skD  
  50.misstatements or omissions 错报或漏报 L 8c0lx}Nn  
  51.aggregate 总计 Q1T$k$n  
  52.subsequent events 期后事项 2A']y D  
  53.adjust the financial statements 调整财务报表 WEw6He;  
  54.perform additional audit procedures 实施追加的审计程序 ntu5{L'8  
  55.audit risk 审计风险 5 )A1\  
  56.detection risk 检查风险 Z|&MKG24  
  57.inappropriate audit opinion 不适当的审计意见 t*=CZE-  
  58.material misstatement 重大的错报 w_aknt T  
  59.tolerable misstatement 可容忍错报 m~w[~flgZ  
  60.the acceptable level of detection risk 可接受的检查风险 I )~GZ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 E`kG-Q5Dw  
  62.simall business 小规模企业 ZFA`s qT  
  63.accounting system 会计系统 -{KQr1{5UM  
  64.test of control 控制测试 C+* d8_L  
  65.walk-through test 穿行测试 To\QjP-  
  66.communication 沟通 hnffz95  
  67.flow chart 流程图 48J@C vU  
  68.reperformance of internal control 重新执行 nB_?ckj,  
  69.audit evidence 审计证据 l94b^W}1)W  
  70.substantive procedures 实质性程序 t^UxR@l<K|  
  71.assertions 认定 kq?Ms|h  
  72.esistence 存在 ^dI424  
  73.occurrence 发生 I~[F|d>  
  74.completeness 完整性 `A,-@`p  
  75.rights and obligations 权利和义务 %gInje  
  76.valuation and allocation 计价和分摊 %{7|1>8  
  77.cutoff 截止 'I`&Yo~c9  
  78.accuracy 准确性 &r[`>B{tP  
  79.classification 分类 D+#E -8  
  80.inspection 检查 'HO$C, 1]  
  81.supervision of counting 监盘 SDC4L <!  
  82.observation 观察 # nc Rb  
  83.confirmation 函证 dydc}n  
  84.computation 计算 ~b(i&DVK  
  85.analytical procedures 分析程序 xn?a. 3b'  
  86.vouch 核对 d}Xr}  
  87.trace 追查 M5i%jZk  
  88.audit sampling 审计抽样 W1WYej"  
  89.error 误差 #F:p-nOq  
  90.expected error 预期误差 I^* Nqqq  
  91.population 总体 %9 SJ E  
  92.sampling risk 抽样风险 3_C|z,\:  
  93.non- sampling risk 非抽样风险 &]Q@7Nl7:l  
  94.sampling unit 抽样单位 ['b}QW@Fx  
  95.statistical sampling 统计抽样 CYt?,qk-r  
  96.tolerable error 可容忍误差 G5{T5#  
  97.the risk of under reliance 信赖不足风险 ;Y)w@ bNt@  
  98.the risk of over reliance 信赖过度风险 &PL8|w  
  99.the risk of incorrect rejection 误拒风险 K> %Tq  
  100. the risk of incorrect acceptance 误受风险 f<-Jg  
  101.working trial balance 试算平衡表 r^2p*nr}  
  102.index and cross-referencing 索引和交叉索引 Dxtp2wu%t  
  103.cash receipt 现金收入 pk>^?MO  
  104.cash disbursement 现金支出 q~rEq%tk  
  105.bank statement 银行对账单 .7^c@i[  
  106.bank reconciliation 银行存款余额调节表 e*sfPHt  
  107.balance sheet date 资产负债表日 )tG\vk=@  
  108.net realizable value 可变现净值 %Wg'i!?cB  
  109.storeroom 仓库 a a< 8,;  
  110.sale invoice 销售发票 cv8L-Z>x.=  
  111.price list 价目表 C=-=_>Q,L<  
  112.positive confirmation request 积极式询证函 SP@ >vl+;  
  113.negative confirmation request 消极式询证函 GL&y@6  
  114.purchase requisition 请购单 p$O.> [  
  115.receiving report 验收报告 1eA7>$w}[  
  116.gross margin 毛利 P=qa::A  
  117.manufacturing overhead 制造费用 :{{F *FM;  
  118.material requisition 领料单 x;w6na  
  119.inventory-taking 存货盘点 ?} qttj  
  120.bond certificate 债券 S&e0u%8mc  
  121.stock certificate 股票 Nv$ R\'3  
  122.audit report 审计报告 9X[kEl  
  123.entity 被审计单位 *F WMn.  
  124.addressee of the audit report 审计报告的收件人 57aXQ8u{  
  125.unqualified opinion 无保留意见 Mc@e0  
  126.qualified opinion 保留意见 "_P ;2N6  
  127.disclaimer of opinion 无法表示意见 C mu@4j&  
  128.adverse opinion 否定意见
# q~e^A b  
T _r:4JS  
A (1)ABC 作业基础成本计算   %W'v}p  
  A (2)absorbed overhead 已吸收制造费用 $': E\*ICb  
  A (3)absorption costing 吸收成本计算 >/{@C  
  A (4)account 账户,报表   hZdoc<  
  A (5)accounting postulate 会计假设   V4hiGO[  
  A (6)accounting series release 会计公告文件   wrviR  
  A (7)accounting valuation 会计计价   uyO/55;HO  
  A (8)account sale 承销清单 Gq+z/Be  
  A (9)accountability concept 经营责任概念   YD <:,|H   
  A (10)accountancy 会计职业   XND|h#i8  
  A (11)accountant 会计师   A8xvo/n$  
  A (12)accounting 会计   ^/)^7\@  
  A (13)agency cost 代理成本   i3dkYevs?  
  A (14)accounting bases 会计基础   vN Vox0V  
  A (15)accounting manual 会计手册   )(A]Ln4  
  A (16)accounting period 会计期间   w2 ;eh]k  
  A (17)accounting policies 会计方针   bW$,?8(  
  A (18)accounting rate of return 会计报酬率   0\H\lKcK  
  A (19)accounting reference date 会计参照日   &]g}u5J!=  
  A (20)accounting reference period 会计参照期间   tG:25T0  
  A (21)accrual concept 应计概念   u&^b~# T  
  A (22)accrual expenses 应计费用   [O$Wa:< 0x  
  A (23)acid test ration 速动比率(酸性测试比率)   .RE:;<|w  
  A (24)acquisition 购置   Az9?Ra;U  
  A (25)acquisition accounting 收购会计   \<.+rqa!  
  A (26)activity based accounting 作业基础成本计算   l#m#c6;=  
  A (27)adjusting events 调整事项   cIUHa  
  A (28)administrative expenses 行政管理费   5rwu!Y;7*  
  A (29)advice note 发货通知   +"x,x  
  A (30)amortization 摊销   neB\q[k  
  A (31)analytical review 分析性检查   B+Rm>^CBm  
  A (32)annual equivalent cost 年度等量成本法   Mh~q//  
  A (33)annual report and accounts 年度报告和报表   A]<y:^2])C  
  A (34)appraisal cost 检验成本   <W|3\p6  
  A (35)appropriation account 盈余分配账户   cT<1V!L4  
  A (36)articles of association 公司章程细则   nx@=>E+a  
  A (37)assets 资产   |_LU~7./  
  A (38)assets cover 资产保障   Q8C_9r/:N>  
  A (39)asset value per share 每股资产价值   o#;b  
  A (40)associated company 联营公司   ?*2CpM&l  
  A (41)attainable standard 可达标准   w&X<5'GM  
* ;-*x6  
 A (42)attributable profit 可归属利润   ;t'5},(FP  
  A (43)audit 审计   VA WF3  
  A (44)audit report 审计报告   pN!}U qfI-  
  A (45)auditing standards 审计准则   4^:\0U F  
  A (46)authorized share capital 额定股本    0bz'&  
  A (47)available hours 可用小时   ztnFhJ<a$  
  A (48)avoidable costs 可避免成本 TBs|r#  
  B (49)back-to-back loan 易币贷款   RdWRWxTn8+  
  B (50)backflush accounting 倒退成本计算   nePfu G]Q  
  B (51)bad debts 坏帐   fg s!v7  
  B (52)bad debts ratio 坏帐比率   M V<^!W  
  B (53)bank charges 银行手续费   N+++4;  
  B (54)bank overdraft 银行透支   x%}^hiO<q  
  B (55)bank reconciliation 银行存款调节表   U(a#@K !H  
  B (56)bank statement 银行对账单   |P[w==AAf  
  B (57)bankruptcy 破产   0x'#_G65y  
  B (58)basis of apportionment 分摊基础   7/!8e.M\  
  B (59)batch 批量   t'?.8}?)I&  
  B (60)batch costing 分批成本计算   uPhK3nCGo  
  B (61)beta factor B(市场)风险因素   vBRQp&YwX  
  B (62)bill 账单   rw: c  
  B (63)bill of exchange 汇票   11TL~ xFh  
  B (64)bill of landing 提单   GU4'&#  
  B (65)bill of materials 用料预计单   Z?}dq- Vh&  
  B (66)bill payable 应付票据   H+1-]'g`  
  B (67)bill receivable 应收票据   _/F7 ?^j  
  B (68)bin card 存货记录卡   Hx#;Z  
  B (69)bonus 红利   4\y/'`xm)6  
  B (70)book-keeping 薄记   j!_;1++q  
  B (71)Boston classification 波士顿分类   5Ec6),+&  
  B (72)breakeven chart 保本图   &]8P1 {  
  B (73)breakeven point 保本点   cFaaLUZk  
  B (74)breaking-down time 复位时间   T29Dt  
  B (75)budget 预算   }&/o'w2wY  
  B (76)budget center 预算中心   o1Ph~|s*8  
  B (77)budget cost allowance 预算成本折让   I2TaT(e\  
  B (78)budget manual 预算手册   tro7Di2Q  
  B (79)budget period 预算期间   yXz*5W_0D  
  B (80)budgetary control 预算控制   p qfUW+>  
  B (81)budgeted capacity 预算生产能力   cimp/n"  
  B (82)burden 制造费用   \!>3SKs(e  
  B (83)business center 经营中心   Q(lo{AFc  
  B (84)business entity 营业个体   m4aB*6<lq  
  B (85)business unit 经营单位   u2[ iMd  
 B (86)buy-out management 管理性购买产权   |y&*MTfV4L  
  B (87)by-product 副产品 6""G,"B  
  C (88)called-up share capital 催缴股本   IzsphBI  
  C (89)capacity 生产能力   8WtsKOno  
  C (90)capacity ratios 生产能力比率   {/"2Vk<H8  
  C (91)capital 资本   w,w{/T +B  
  C (92)capital assets pricing model资本资产计价模式   qLw{?sH}J/  
  C (93)capital commitment 承诺资本   vu|n<  
  C (94)capital employed 已运用的资本   pi /g H  
  C (95)capital expenditure 资本支出   PfreAEv,  
  C (96)capital expenditureauthorization 资本支出核准   +,2:g}5  
  C (97)capital expenditure control 资本支出控制   1xD=ffM>8N  
  C (98)capital expenditure proposal资本支出申请    5V6G=H  
  C (99)capital funding planning 资本基金筹集计划   Rec6c&5_  
  C (100)capital gain 资本收益   [baiH|5>  
  C (101)capital investment appraisal资本投资评估   'h/CoTk@,  
  C (102)capital maintenance 资本保全   H GXt  
  C (103)capital resource planning 资本资源计划   BbW^Wxd3  
  C (104)capital surplus 资本盈余   '>&^zg r  
  C (105)capital turnover 资本周转率   %`OJ.:k  
  C (106)card 记录卡   ZYI{i?Te#  
  C (107)cash 现金   {6"Ph(I1  
  C (108)cash account 现金账户   #N#'5w-G  
  C (109)cash book 现金账薄   eCN })An  
  C (110)cash cow 金牛产品   >SML"+>  
  C (111)cash flow 现金流量   /`f^Y>4gD  
  C (112)cash discounted 现金贴现   !_`&Wks  
  C (113)cash flow budget 现金流量预算   AB F"~=aL  
  C (114)cash flow statement 现金流量表   n1~o1  
  C (115)cash ledger 现金分类账   3 DDML,  
  C (116)cash limit 现金限额   )f}YW/'  
  C (117)CCA 现时成本会计   (^@ra$.   
  C (118)center 中心   bLe <G  
  C (119)changeover time 变更时间   |(pRaiJ  
  C (120)chartered entity 特许经济个体   XM1WfjE\  
  C (121)cheque 支票   )=5ng-  
  C (122)cheque register 支票登记薄   #bMuvaP~  
  C (123)coin analysis 零钱分类   JQ,1D`?.a  
  C (124)classification 分类   "$N#p5  
  C (125)clock card 工时卡   Fz1_w$^  
  C (126)code 代码   JQV%fTHS  
  C (127)commitment accounting 承诺确认会计   vWRju*Z&  
  C (128)common cost 共同成本   "SzdDY6  
  C (129)company limited byguarantee 有限担保责任公司   GqWB{$J;"  
C (130)company limited shares 股份有限公司   h(M#f7'~&  
  C (131)competitive position 竞争能力状况   @\0Eu212  
  C (132)concept 概念   SF&BbjBE0  
  C (133)conglomerate 跨行业企业   KMU4n-s"o  
  C (134)consistency concept 一致性概念   dik:4;  
  C (135)consolidated accounts 合并报表   7]9 a<  
  C (136)consolidation accounting 合并会计   ?mWw@6G,  
  C (137)consortium 财团   E0u~i59Z  
  C (138)contingency plan 应急计划   MP_'D+LS  
  C (139)contingent liabilities 或有负债   Gs9:6  
  C (140)continuous operation 连续生产   hvA^n@nr  
  C (141)contra 抵消   <z]cyXv/  
  C (142)contract cost 合同成本   /wP@2ADB  
  C (143)contract costing 合同成本计算   +)j$|x~(A  
  C (144)contribution 贡献毛益   VCn{mp*h  
  C (145)contribution centre 贡献中心   p8Q,@ql.  
  C (146)contribution chart 贡献图   *8#i$w11M  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   oN{Z+T :  
  C (148)contribution to salesration 贡献毛益对销售比率   I 4,K43|  
  C (149)control 控制    #tZ4N7  
  C (150)control account 控制帐户   >)spqu]  
  C (151)control limits 控制限度   .Jt[(;  
  C (152)controllability concept 可控制概念   kB'Fkqwm  
  C (153)controllable cost 可控制成本   h&`e) a>+  
  C (154)conversion cost 加工成本   4zJtOK?r"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   P5 K' p5}#  
  C (156)corporate appraisal 公司评估   3H|_mX  
  C (157)corporate planning 公司计划   Ys,{8Y,7  
  C (158)corporate social reporting 公司社会报告   !R1.7}O  
  C (159)corporation 股份公司   enp)-nS0  
  C (160)cost 成本   eU<]o< \Qo  
  C (161)cost account 成本帐户   s}jHl8  
  C (162)cost accounting 成本会计   HuwU0:*  
  C (163)cost accounting manual 成本手册   7RUofcax  
  C (164)cost accounts calendar 成本报表的日历时间   :c q9f2)  
  C (165)cost adjustment 成本调整   `FYv3w2  
  C (166)cost allocation 成本分配   o'W5|Gy  
  C (167)cost apportionment 成本分摊   #$c Rkw  
  C (168)cost attribution 成本归属   .a._NW  
  C (169)cost audit 成本审计   1_\;- !t  
  C (170)cost behaviour 成本性态   4g : >[q  
  C (171)cost benefit analysis 成本效益分析   t?9v^vFR  
  C (172)cost center 成本中心   "\}@gV#r$A  
  C (173)cost driver 成本动因
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