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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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@BCws )  
注会《审计》英语常用词汇 ~2 aR>R_nT  
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  1.audit   审计 6aC'\8{h  
  2.attestation   鉴证 K??(>0Qr}r  
  3.credibility   可信赖程度 $&IF#uDf  
  4.audit of financial statements 财务报表审计 fCg"tckE  
  5.agreed-upon procedures 执行商定程序 K(bid0 Y  
  6.high levels of assurance 高水平保证 es]S]}JV  
  7.compilation 编制 xZ2^lsY  
  8.reliability 可靠性 G&ZpQ)  
  9.relevance 相关性 7nr+X Os  
  10.professional skepticism 职业谨慎 )Pr*\<Cld  
  11.objectivity 客观性 ^|Bpo(  
  12. professional competence 专业胜任能力 e'%"G{(D  
  13.Senior/CPA-in-charge 项目经理 DVNx\t  
  14.audit engagement letter 业务约定书 7O)j]eeoL  
  15.recurring audit 连续审计 EP O*{bN7O  
  16.the client 委托人 )X-~+X91 S  
  17.change CPA 更换注册会计 X{2))t%  
  18.the existing CPA 现任注册会计师 WGy3SV )  
  19.the successor CPA 后任注册会计师 ynkPI6o  
  20.the preceding CPA前任注册会计师 1 /@lZ  
  21.issue the audit report 出具审计报告 +%Y`>1I^#  
  22.expert 专家 {zGM[A  
  23.the board of directors 董事会 F"2rX&W  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4q% hn3\  
  25.assess material misstatement risks评估重大错报风险 t4HDt\}&k~  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 IC5[:UZ5]  
  27.a general knowledge of —— 初步了解―――的情况 ]<y _ =>  
  28.a more knowledge of—— 进一步了解的情况 _Nze="Pt  
  29.the prior year‘s working papers 以前年度工作底稿 ~r(/)w\  
  30.minutes of meeting 会议纪要 f~ bZTf  
  31.business risks 经营风险 `bXP )$  
  32.appropriateness 适当性 c:;m BS>~  
  33.accounting estimate 会计估计 c{7<z9U  
  34.management representations 管理层声明 WsHC%+\'  
  35.going concern assumption 持续经营假设 LHy-y%?i  
  36.audit plan 审计计划 |n9q 4*dN  
  37.significant audit areas 重点审计领域 h5@v:4Jjo~  
  38.error 错误 wXj!bh8\r  
  39.fraud舞弊 ^uG^XY&ItC  
  40.modified or additional procedures 修改或追加审计程序  }vzZWe  
  41.misappropriation of assets 侵占资产 # MpW\yX  
  42.transactions without substance 虚假交易 Z]Zs"$q@  
  43.unusual pressures 异常压力 o *\c V 6  
  44.the suspected noncompliance 涉嫌存在违法行为 2y_R05O0  
  45.materialiy 重要性 /K+GM8rtE  
  46.exceed the materiality level 超过重要性水平 z x e6M~+  
  47.approach the materiality level 接近重要性水平 s]=bg+v?j  
  48.an acceptably low level 可接受水平 s> d /9 b  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 iEe<+Eyns  
  50.misstatements or omissions 错报或漏报 *^h$%<QI  
  51.aggregate 总计 ?U}Ml]0~  
  52.subsequent events 期后事项 7*{9 2_M  
  53.adjust the financial statements 调整财务报表 ,ypD0Q   
  54.perform additional audit procedures 实施追加的审计程序 $x%3^{G  
  55.audit risk 审计风险 'a&(r;  
  56.detection risk 检查风险 IiX`l6L~W  
  57.inappropriate audit opinion 不适当的审计意见 hu=b ,  
  58.material misstatement 重大的错报 kTCWyc  
  59.tolerable misstatement 可容忍错报 |dLA D4%  
  60.the acceptable level of detection risk 可接受的检查风险 /3]b!lFZZ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m\h. sg&  
  62.simall business 小规模企业 :Fv d?[  
  63.accounting system 会计系统 _PI w""ssr  
  64.test of control 控制测试 I $5*Puy#  
  65.walk-through test 穿行测试 jg,oGtRz  
  66.communication 沟通 , [ogh  
  67.flow chart 流程图 $s[DT!8N  
  68.reperformance of internal control 重新执行 Muhq,>!U  
  69.audit evidence 审计证据 sg=mkkD!g  
  70.substantive procedures 实质性程序 T(n<@Ac]V  
  71.assertions 认定 9lT6fW`v1Q  
  72.esistence 存在  'Dh+v3O  
  73.occurrence 发生 oM')NIW@  
  74.completeness 完整性 T3-8AUCK8?  
  75.rights and obligations 权利和义务 ue YBD]3'  
  76.valuation and allocation 计价和分摊 C^dnkuA  
  77.cutoff 截止 bU(H2Fv  
  78.accuracy 准确性 > `uk2QdC  
  79.classification 分类 ;,z[|"y  
  80.inspection 检查 )_7OHV *3  
  81.supervision of counting 监盘 g%Yw Dr=0t  
  82.observation 观察 !'ylh8}  
  83.confirmation 函证 8ec6J*b  
  84.computation 计算 VaLx-RX  
  85.analytical procedures 分析程序 6f$h1$$)^  
  86.vouch 核对 *58`}]  
  87.trace 追查 j|WuOZm\0  
  88.audit sampling 审计抽样 @A-*XJNS":  
  89.error 误差 q;XO1Se  
  90.expected error 预期误差 aa:97w~s0  
  91.population 总体 d|nJp-%V  
  92.sampling risk 抽样风险 !W^b:qjJ  
  93.non- sampling risk 非抽样风险 3]*_*<D  
  94.sampling unit 抽样单位 i]qVT)j  
  95.statistical sampling 统计抽样 cqr4P`Oj  
  96.tolerable error 可容忍误差 - %ul9}.  
  97.the risk of under reliance 信赖不足风险 (3H'!P7|~  
  98.the risk of over reliance 信赖过度风险 .6@qU}  
  99.the risk of incorrect rejection 误拒风险 aN87^[  
  100. the risk of incorrect acceptance 误受风险 0Q2P"1>KT/  
  101.working trial balance 试算平衡表 z x7fRd$  
  102.index and cross-referencing 索引和交叉索引 <($'jlZ  
  103.cash receipt 现金收入 A;pVi;7  
  104.cash disbursement 现金支出 x{$~u2|  
  105.bank statement 银行对账单 wEMh !jAbv  
  106.bank reconciliation 银行存款余额调节表 "zT#*>U  
  107.balance sheet date 资产负债表日 kQr\ktN\  
  108.net realizable value 可变现净值 ddf# c,SQ  
  109.storeroom 仓库 W6b5elH@  
  110.sale invoice 销售发票 ~|LlT^C  
  111.price list 价目表 &=seIc>x@  
  112.positive confirmation request 积极式询证函 > xc7Hr~  
  113.negative confirmation request 消极式询证函 %:^|Q;xe  
  114.purchase requisition 请购单 Z#n!=k TTm  
  115.receiving report 验收报告 S\qYw(G  
  116.gross margin 毛利 kt.y"^  
  117.manufacturing overhead 制造费用 %E!^SF?Y  
  118.material requisition 领料单 JWu^7}@~=  
  119.inventory-taking 存货盘点 :d&^//9  
  120.bond certificate 债券 3c#CEuu  
  121.stock certificate 股票 fgb%SIi?  
  122.audit report 审计报告 1T{A(<:o$  
  123.entity 被审计单位 sj)$o94=  
  124.addressee of the audit report 审计报告的收件人 $;9zD11  
  125.unqualified opinion 无保留意见 - ^y$RJC  
  126.qualified opinion 保留意见 mOLP77(o  
  127.disclaimer of opinion 无法表示意见 %&c+} m  
  128.adverse opinion 否定意见
sCX 8  
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A (1)ABC 作业基础成本计算   :r<uH6x|  
  A (2)absorbed overhead 已吸收制造费用 \2F$FRWo  
  A (3)absorption costing 吸收成本计算 5`$.GV  
  A (4)account 账户,报表   I?) .D?o  
  A (5)accounting postulate 会计假设   sknta 0^=2  
  A (6)accounting series release 会计公告文件   ^|z  
  A (7)accounting valuation 会计计价   XJ3 5Z+M  
  A (8)account sale 承销清单 OygR5s +  
  A (9)accountability concept 经营责任概念   H.8f-c-4we  
  A (10)accountancy 会计职业   h\ZnUn_J  
  A (11)accountant 会计师   }CR@XD}[  
  A (12)accounting 会计   CS:"F) at  
  A (13)agency cost 代理成本   yQ33JQr  
  A (14)accounting bases 会计基础   ``~7z;E%@  
  A (15)accounting manual 会计手册   W9!EjXg  
  A (16)accounting period 会计期间   gAy,uP~,  
  A (17)accounting policies 会计方针   `|p3@e  
  A (18)accounting rate of return 会计报酬率   {X=gjQ9  
  A (19)accounting reference date 会计参照日   ryd*Ha">I  
  A (20)accounting reference period 会计参照期间    ,ux?wa+  
  A (21)accrual concept 应计概念   vJX3fE }F  
  A (22)accrual expenses 应计费用   D[.;-4"_  
  A (23)acid test ration 速动比率(酸性测试比率)   *x^W`i   
  A (24)acquisition 购置   Et\z^y  
  A (25)acquisition accounting 收购会计   Ig&=(Kmr  
  A (26)activity based accounting 作业基础成本计算   \r_-gn'1b  
  A (27)adjusting events 调整事项   #6])\  
  A (28)administrative expenses 行政管理费   _N4G[jQLJ  
  A (29)advice note 发货通知   #d+bld\  
  A (30)amortization 摊销   I}5#!s< {&  
  A (31)analytical review 分析性检查   pi>,>-Z  
  A (32)annual equivalent cost 年度等量成本法   Kh)SgJ3B@  
  A (33)annual report and accounts 年度报告和报表   4I"p>FIkY  
  A (34)appraisal cost 检验成本   ;&|MNN^  
  A (35)appropriation account 盈余分配账户   :G&tM   
  A (36)articles of association 公司章程细则   `"N56  
  A (37)assets 资产   [4V{~`sF  
  A (38)assets cover 资产保障   /{eD##vhP  
  A (39)asset value per share 每股资产价值   O|t@p=]  
  A (40)associated company 联营公司   JLS|G?#0  
  A (41)attainable standard 可达标准   7J ~usF>A  
x|#R$^4CY  
 A (42)attributable profit 可归属利润   3` ov?T(H  
  A (43)audit 审计   %P!6cyQS  
  A (44)audit report 审计报告   ;\P\0pI50  
  A (45)auditing standards 审计准则   C;#-2^h  
  A (46)authorized share capital 额定股本   )aW;w|#n  
  A (47)available hours 可用小时   0dv# [  
  A (48)avoidable costs 可避免成本 PU0Ha  
  B (49)back-to-back loan 易币贷款   Wb*A};wE  
  B (50)backflush accounting 倒退成本计算   Lh0qB)>  
  B (51)bad debts 坏帐   5PY,}1`  
  B (52)bad debts ratio 坏帐比率   w8!S;~xKI  
  B (53)bank charges 银行手续费   J{W<6AK\S  
  B (54)bank overdraft 银行透支   _9%R U"  
  B (55)bank reconciliation 银行存款调节表   3b1;f)t  
  B (56)bank statement 银行对账单   F iZe4{(p  
  B (57)bankruptcy 破产   7Y`/w$  
  B (58)basis of apportionment 分摊基础   2!Bjs?K<bv  
  B (59)batch 批量   .>4Zt'gCt  
  B (60)batch costing 分批成本计算   \'z&7;p x  
  B (61)beta factor B(市场)风险因素   5Jo><P a  
  B (62)bill 账单   Nj8 `<Sl  
  B (63)bill of exchange 汇票   9i hB;m'C)  
  B (64)bill of landing 提单   D6cqON0a.  
  B (65)bill of materials 用料预计单   ~>h_#sIBC  
  B (66)bill payable 应付票据   {Kn:>l$*7  
  B (67)bill receivable 应收票据   *VJT]^_  
  B (68)bin card 存货记录卡   C&Nga `J  
  B (69)bonus 红利   2g>4fZ  
  B (70)book-keeping 薄记   Y?cdm}:Ou  
  B (71)Boston classification 波士顿分类   ~Z74e>V%  
  B (72)breakeven chart 保本图    T 06BrX  
  B (73)breakeven point 保本点   >HvgU_  
  B (74)breaking-down time 复位时间   <m;idfn  
  B (75)budget 预算   q J)[2:.G  
  B (76)budget center 预算中心   gIGyY7{(s8  
  B (77)budget cost allowance 预算成本折让   nE$8-*BZ_  
  B (78)budget manual 预算手册   WCK;r{p%I  
  B (79)budget period 预算期间   SFKfsb!C  
  B (80)budgetary control 预算控制   CC Z'(Tkq  
  B (81)budgeted capacity 预算生产能力   zcF`Z {&+  
  B (82)burden 制造费用   60 D0z  
  B (83)business center 经营中心   P ?- #d\qi  
  B (84)business entity 营业个体   G/l 28yt  
  B (85)business unit 经营单位   &NvvaqJ  
 B (86)buy-out management 管理性购买产权   \UBT NY,  
  B (87)by-product 副产品 oD0 WHp  
  C (88)called-up share capital 催缴股本   )Sz2D[@n  
  C (89)capacity 生产能力   R07 7eX  
  C (90)capacity ratios 生产能力比率   X~m*`UH  
  C (91)capital 资本   M1{ru~Z9  
  C (92)capital assets pricing model资本资产计价模式   H0!W:cIS;l  
  C (93)capital commitment 承诺资本   qa>Z?/w  
  C (94)capital employed 已运用的资本   6N 7^`ghTf  
  C (95)capital expenditure 资本支出   O+8]y4%5  
  C (96)capital expenditureauthorization 资本支出核准   \6]Uj+  
  C (97)capital expenditure control 资本支出控制   $~$NQe!/  
  C (98)capital expenditure proposal资本支出申请   7w}PYp1Z'~  
  C (99)capital funding planning 资本基金筹集计划   '/2u^&W  
  C (100)capital gain 资本收益   tw<mZd2H  
  C (101)capital investment appraisal资本投资评估   eouxNw}F1  
  C (102)capital maintenance 资本保全   = JE4C9$,  
  C (103)capital resource planning 资本资源计划   Z/ Vb_  
  C (104)capital surplus 资本盈余   7iI6._"!w  
  C (105)capital turnover 资本周转率   ]3u$%v c  
  C (106)card 记录卡   $2tPqZ>  
  C (107)cash 现金   L?aaR %6#  
  C (108)cash account 现金账户   \FE  
  C (109)cash book 现金账薄   # Uc0 W  
  C (110)cash cow 金牛产品   #3fS_;G  
  C (111)cash flow 现金流量   UEm~5,>$0  
  C (112)cash discounted 现金贴现   e}F1ZJz  
  C (113)cash flow budget 现金流量预算   w$E8R[J~P  
  C (114)cash flow statement 现金流量表   R 4= ~  
  C (115)cash ledger 现金分类账   aPR0DZ@  
  C (116)cash limit 现金限额   {x&"b-  
  C (117)CCA 现时成本会计   [I XX#^F  
  C (118)center 中心   #YABb wH  
  C (119)changeover time 变更时间   wD*z >v$  
  C (120)chartered entity 特许经济个体   `~~.0QC  
  C (121)cheque 支票   M 1>2Q[h7  
  C (122)cheque register 支票登记薄   **RW 9FU  
  C (123)coin analysis 零钱分类   )/32sz]~  
  C (124)classification 分类   oRp;9   
  C (125)clock card 工时卡   -XbO[_Wf  
  C (126)code 代码   #b^x!lR  
  C (127)commitment accounting 承诺确认会计   rM|] }M=_V  
  C (128)common cost 共同成本   5eP0W#  
  C (129)company limited byguarantee 有限担保责任公司   P#gY-k&Nr  
C (130)company limited shares 股份有限公司   0j'H5>m"  
  C (131)competitive position 竞争能力状况   t<UtSkE1  
  C (132)concept 概念   Ym]Dlz,o  
  C (133)conglomerate 跨行业企业   y2_^lW%  
  C (134)consistency concept 一致性概念   S2^Ckg  
  C (135)consolidated accounts 合并报表   ;*~y4'{z  
  C (136)consolidation accounting 合并会计   =1:dKo8  
  C (137)consortium 财团   <'Ppu  
  C (138)contingency plan 应急计划   gwm}19JC  
  C (139)contingent liabilities 或有负债   zi7>!#(  
  C (140)continuous operation 连续生产   a>_Cxsb&`  
  C (141)contra 抵消   E/<5JhI9~  
  C (142)contract cost 合同成本   t;>"V.F<1  
  C (143)contract costing 合同成本计算   @c >a  
  C (144)contribution 贡献毛益   |FR'?y1  
  C (145)contribution centre 贡献中心   dn? #}^,"  
  C (146)contribution chart 贡献图   6Cdc?#&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E~b Yk 6  
  C (148)contribution to salesration 贡献毛益对销售比率   Q')0 T>F-  
  C (149)control 控制   $ts%SDM  
  C (150)control account 控制帐户   /4Df 'd  
  C (151)control limits 控制限度   iC$mb~G  
  C (152)controllability concept 可控制概念   T+$Af,~  
  C (153)controllable cost 可控制成本   ^Z6N&s#6  
  C (154)conversion cost 加工成本   `S&$y4|Vs  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Za5bx,^   
  C (156)corporate appraisal 公司评估   0EA<ip  
  C (157)corporate planning 公司计划   RD$"ft]Vc  
  C (158)corporate social reporting 公司社会报告   h 8ND=(  
  C (159)corporation 股份公司   ~9tPT 0^+  
  C (160)cost 成本   ;Wo\MN  
  C (161)cost account 成本帐户   Os9;;^k  
  C (162)cost accounting 成本会计   >3{l"SPU  
  C (163)cost accounting manual 成本手册   T#>1$0yv  
  C (164)cost accounts calendar 成本报表的日历时间   !)nA4l= S#  
  C (165)cost adjustment 成本调整   PX5K-|R  
  C (166)cost allocation 成本分配   _ +"V5 z  
  C (167)cost apportionment 成本分摊   \Y?ByY  
  C (168)cost attribution 成本归属    {[i 37DN  
  C (169)cost audit 成本审计   9=-d/y?  
  C (170)cost behaviour 成本性态   88]UA  
  C (171)cost benefit analysis 成本效益分析   ~EV7E F  
  C (172)cost center 成本中心   0-N"_1k|?  
  C (173)cost driver 成本动因
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