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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 ^pYxKU_O  
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  1.audit   审计 TTKs3iTXz  
  2.attestation   鉴证 }yz (xH  
  3.credibility   可信赖程度 RS^lKJ1 U  
  4.audit of financial statements 财务报表审计 R.yC(r  
  5.agreed-upon procedures 执行商定程序 ^3UGV*Ypk  
  6.high levels of assurance 高水平保证 9_ d pR.  
  7.compilation 编制 h]TQn)X]  
  8.reliability 可靠性 <?@NRFTe  
  9.relevance 相关性 v+X)Qmzf~  
  10.professional skepticism 职业谨慎 |b)Y#)C;  
  11.objectivity 客观性 `-p:vq`  
  12. professional competence 专业胜任能力 EUxGAj$-  
  13.Senior/CPA-in-charge 项目经理 o:_Xv.HRZo  
  14.audit engagement letter 业务约定书 XR;eY: 89  
  15.recurring audit 连续审计 apu4D Ay&8  
  16.the client 委托人 ]VD|xm:kj  
  17.change CPA 更换注册会计 0DJ+I  
  18.the existing CPA 现任注册会计师 fP(d8xTx2y  
  19.the successor CPA 后任注册会计师 ekWePL;rR2  
  20.the preceding CPA前任注册会计师 tQBR A/  
  21.issue the audit report 出具审计报告 "\3B^ e,  
  22.expert 专家 e8GEoD  
  23.the board of directors 董事会 GhIKvX_N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y9&,t\ q  
  25.assess material misstatement risks评估重大错报风险 CW,Wx:Y  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 TL}++e 7+  
  27.a general knowledge of —— 初步了解―――的情况 %*L:sTj(  
  28.a more knowledge of—— 进一步了解的情况 50o~ P!Lz|  
  29.the prior year‘s working papers 以前年度工作底稿 l=v4Fa0^jF  
  30.minutes of meeting 会议纪要 6x%h6<#xh*  
  31.business risks 经营风险 k@z,Iq8  
  32.appropriateness 适当性 Yo|,]X>/  
  33.accounting estimate 会计估计 mD^ jd+  
  34.management representations 管理层声明 n\^Tq<] a  
  35.going concern assumption 持续经营假设 #~<0t(3Q  
  36.audit plan 审计计划 ,"HL~2:~  
  37.significant audit areas 重点审计领域 /J WGifH  
  38.error 错误 Jz2N  
  39.fraud舞弊 .8by"?**  
  40.modified or additional procedures 修改或追加审计程序 pLLGus+W  
  41.misappropriation of assets 侵占资产  b)e *$)  
  42.transactions without substance 虚假交易 :gep:4&u  
  43.unusual pressures 异常压力 &2{ tF  
  44.the suspected noncompliance 涉嫌存在违法行为 Ndi9FD3im  
  45.materialiy 重要性 1f":HnLRM  
  46.exceed the materiality level 超过重要性水平 -De9_0#R  
  47.approach the materiality level 接近重要性水平 9f<MQ6_UU  
  48.an acceptably low level 可接受水平 SUU !7Yd|  
  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 W7 #9jo  
  50.misstatements or omissions 错报或漏报 Y JJB.hR+  
  51.aggregate 总计 qLB)  XnQ  
  52.subsequent events 期后事项 *1fb}C_  
  53.adjust the financial statements 调整财务报表 Aj+2;]M  
  54.perform additional audit procedures 实施追加的审计程序 O vk_\On  
  55.audit risk 审计风险 USM4r!x  
  56.detection risk 检查风险 YLiSbLz1  
  57.inappropriate audit opinion 不适当的审计意见 @Bf%s(Uj+  
  58.material misstatement 重大的错报 *%S "eWb  
  59.tolerable misstatement 可容忍错报 p(/dBt[3k  
  60.the acceptable level of detection risk 可接受的检查风险 $h*L=t(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \ cUC9/ b  
  62.simall business 小规模企业 R]RZq+2 ^  
  63.accounting system 会计系统 7r~~Y%=C|  
  64.test of control 控制测试 N<IT w/@^  
  65.walk-through test 穿行测试 Yd#/1!A7u  
  66.communication 沟通 i5CK*"$Q  
  67.flow chart 流程图 0a-0Y&lQm  
  68.reperformance of internal control 重新执行 VCD:3U 8  
  69.audit evidence 审计证据 6{^E{go  
  70.substantive procedures 实质性程序 ,Q HU_jt  
  71.assertions 认定 )C(? bR  
  72.esistence 存在 ,I%g|'2  
  73.occurrence 发生 !g(KK|`,m  
  74.completeness 完整性 mg$]QnbAnH  
  75.rights and obligations 权利和义务 l%1!a  
  76.valuation and allocation 计价和分摊 'gTbA?+@5  
  77.cutoff 截止 2 -C!jAfd  
  78.accuracy 准确性 {6_|/KE9_  
  79.classification 分类 5sx1Zq7  
  80.inspection 检查 Te<}*qvD  
  81.supervision of counting 监盘 K0 }p i +=  
  82.observation 观察 / ;,Md,p  
  83.confirmation 函证 \ytJ=0r  
  84.computation 计算 ecCr6)  
  85.analytical procedures 分析程序 YW60q0:  
  86.vouch 核对 :"xzj<(  
  87.trace 追查 (}EB2V9Hh  
  88.audit sampling 审计抽样 _U |>b>  
  89.error 误差 Q2F+?w;,  
  90.expected error 预期误差 ~1W x =  
  91.population 总体 2IKnhBSV3  
  92.sampling risk 抽样风险 dVi!Q@y+  
  93.non- sampling risk 非抽样风险 MBhWMCN2  
  94.sampling unit 抽样单位 p4-o/8rO  
  95.statistical sampling 统计抽样 .MJofE;Jn  
  96.tolerable error 可容忍误差 a6WI170^1  
  97.the risk of under reliance 信赖不足风险 bdF.qO9  
  98.the risk of over reliance 信赖过度风险 RkBb$q 9F]  
  99.the risk of incorrect rejection 误拒风险 m6[0Kws&  
  100. the risk of incorrect acceptance 误受风险 znaUBv_  
  101.working trial balance 试算平衡表 .[3Z1v,  
  102.index and cross-referencing 索引和交叉索引 or';A'k  
  103.cash receipt 现金收入 H=Y{rq@  
  104.cash disbursement 现金支出 8$;=Uf,x  
  105.bank statement 银行对账单 pnbIiyV  
  106.bank reconciliation 银行存款余额调节表 Htgx`N|  
  107.balance sheet date 资产负债表日 ),ma_{$N  
  108.net realizable value 可变现净值 j{9D{  
  109.storeroom 仓库 INi]R^-  
  110.sale invoice 销售发票  \V*xWS  
  111.price list 价目表 0^RXGN  
  112.positive confirmation request 积极式询证函 ;bL EL"x%  
  113.negative confirmation request 消极式询证函 }9W4"e2)  
  114.purchase requisition 请购单 % <q w  
  115.receiving report 验收报告 U~j ^I^  
  116.gross margin 毛利 ZfgJ.<<  
  117.manufacturing overhead 制造费用 A3iFI9Iv  
  118.material requisition 领料单 !=:$lzS^  
  119.inventory-taking 存货盘点 Gch[Otq]%  
  120.bond certificate 债券 kMt 8/E`  
  121.stock certificate 股票 "t_-f7fS7  
  122.audit report 审计报告 zOa_X~!@  
  123.entity 被审计单位 XAe% m^  
  124.addressee of the audit report 审计报告的收件人  w$`5g  
  125.unqualified opinion 无保留意见 1PP $XJtyD  
  126.qualified opinion 保留意见 YGPy @-,E  
  127.disclaimer of opinion 无法表示意见 (C@~3!AVa  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   vc+ARgvH+  
  A (2)absorbed overhead 已吸收制造费用 ?}a;}Q 6  
  A (3)absorption costing 吸收成本计算 n_(/JE>  
  A (4)account 账户,报表   ^n"OL*ipG  
  A (5)accounting postulate 会计假设   g;8jK 8 Kh  
  A (6)accounting series release 会计公告文件   x\s|n{  
  A (7)accounting valuation 会计计价   'Ub g0"F(  
  A (8)account sale 承销清单 T|dY 2  
  A (9)accountability concept 经营责任概念   NZ-\h  
  A (10)accountancy 会计职业   B&.FO O  
  A (11)accountant 会计师   -!N&OZ+R   
  A (12)accounting 会计   U 9A~9"O  
  A (13)agency cost 代理成本   =UJ:tSr  
  A (14)accounting bases 会计基础   X90J!  
  A (15)accounting manual 会计手册   -:Ia^{YN  
  A (16)accounting period 会计期间   d)R:9M}v  
  A (17)accounting policies 会计方针   h0g:@ae%&  
  A (18)accounting rate of return 会计报酬率   EVVP]ND  
  A (19)accounting reference date 会计参照日   [I$ BmGQ  
  A (20)accounting reference period 会计参照期间   8qu2iPOcZ  
  A (21)accrual concept 应计概念   Tp-l^?O-p  
  A (22)accrual expenses 应计费用   `^FGwx@  
  A (23)acid test ration 速动比率(酸性测试比率)   RQ'H$r.7g  
  A (24)acquisition 购置   _;~,Cgfi  
  A (25)acquisition accounting 收购会计   , 'ZD=4_  
  A (26)activity based accounting 作业基础成本计算   G_k~X"  
  A (27)adjusting events 调整事项   o(r\E0 I  
  A (28)administrative expenses 行政管理费   {6c2{@  
  A (29)advice note 发货通知   2GWMlI  
  A (30)amortization 摊销   ;r>snJ=M  
  A (31)analytical review 分析性检查   L.2/*H#  
  A (32)annual equivalent cost 年度等量成本法   W'.s\e?gh  
  A (33)annual report and accounts 年度报告和报表   }f8Uc+  
  A (34)appraisal cost 检验成本   J]G? Rc  
  A (35)appropriation account 盈余分配账户   A%D7bQ  
  A (36)articles of association 公司章程细则   nM-h&na{s  
  A (37)assets 资产   -Gw$#!  
  A (38)assets cover 资产保障   )d$glI+  
  A (39)asset value per share 每股资产价值   Lv'D^'I  
  A (40)associated company 联营公司   dz *7gL;7G  
  A (41)attainable standard 可达标准   Nv/v$Z{k  
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 A (42)attributable profit 可归属利润    k7>|q"0C  
  A (43)audit 审计   ae*Mf7  
  A (44)audit report 审计报告   \yd s5g!:  
  A (45)auditing standards 审计准则   @:U+9[  
  A (46)authorized share capital 额定股本   |/2y-[;:  
  A (47)available hours 可用小时   P  '>SmQ  
  A (48)avoidable costs 可避免成本 ~d%Pnw|  
  B (49)back-to-back loan 易币贷款   =7C%P%yt  
  B (50)backflush accounting 倒退成本计算   :bWUuXVtJ  
  B (51)bad debts 坏帐   gOr%!QaF  
  B (52)bad debts ratio 坏帐比率   8g:;)u4$P  
  B (53)bank charges 银行手续费   C!R1})_^  
  B (54)bank overdraft 银行透支   $`wMX{  
  B (55)bank reconciliation 银行存款调节表   1 29q`u;  
  B (56)bank statement 银行对账单   1\g6)|R-+  
  B (57)bankruptcy 破产   "=+ 7-`  
  B (58)basis of apportionment 分摊基础   )EL!D%<A  
  B (59)batch 批量   r ; xLP  
  B (60)batch costing 分批成本计算   ` bdZ/*E  
  B (61)beta factor B(市场)风险因素   Q<KvBgmT  
  B (62)bill 账单   r4QxoaM  
  B (63)bill of exchange 汇票   +\|Iu;w  
  B (64)bill of landing 提单   wQiX<)O  
  B (65)bill of materials 用料预计单   )QG<f{wS  
  B (66)bill payable 应付票据   7hi"6,  
  B (67)bill receivable 应收票据   ]6{*^4kX  
  B (68)bin card 存货记录卡   ~-dV^SO  
  B (69)bonus 红利   ']>Mp#j  
  B (70)book-keeping 薄记   qqu.EE  
  B (71)Boston classification 波士顿分类   s.x&LG  
  B (72)breakeven chart 保本图   ~,BIf+ \XF  
  B (73)breakeven point 保本点   +{/*z  
  B (74)breaking-down time 复位时间   El o Me~a3  
  B (75)budget 预算   ?APe R,"V  
  B (76)budget center 预算中心   ?@6/E<-Z$  
  B (77)budget cost allowance 预算成本折让   0%Z]h?EYy|  
  B (78)budget manual 预算手册   #Ap;_XcKw  
  B (79)budget period 预算期间   ]miy/V }5  
  B (80)budgetary control 预算控制   >NKe'q<)3  
  B (81)budgeted capacity 预算生产能力   qKE:3g35  
  B (82)burden 制造费用   MUA%^)#u4Q  
  B (83)business center 经营中心   GQl$yZaK{  
  B (84)business entity 营业个体   ^kgBa27  
  B (85)business unit 经营单位   KMV=%o  
 B (86)buy-out management 管理性购买产权   Xu>r~^w=S  
  B (87)by-product 副产品 q~5 9F@  
  C (88)called-up share capital 催缴股本   PmR~c,  
  C (89)capacity 生产能力   Da v PYg  
  C (90)capacity ratios 生产能力比率   :T._ba3|  
  C (91)capital 资本   m1IKVa7-\}  
  C (92)capital assets pricing model资本资产计价模式   =e}H'5?!  
  C (93)capital commitment 承诺资本   gi-Yqco  
  C (94)capital employed 已运用的资本   -YjA+XP  
  C (95)capital expenditure 资本支出   U TSL  
  C (96)capital expenditureauthorization 资本支出核准   yY&3p1AxW]  
  C (97)capital expenditure control 资本支出控制   qBQ`~4s  
  C (98)capital expenditure proposal资本支出申请   tBm_YP[  
  C (99)capital funding planning 资本基金筹集计划   ]/!<PF  
  C (100)capital gain 资本收益   +E;2d-x*p  
  C (101)capital investment appraisal资本投资评估   X5]TY]  
  C (102)capital maintenance 资本保全   `zR+tbm  
  C (103)capital resource planning 资本资源计划   :KKa4=5L  
  C (104)capital surplus 资本盈余   Z1h ]  
  C (105)capital turnover 资本周转率   e{A9r @p!  
  C (106)card 记录卡   RC^9HuR&  
  C (107)cash 现金   T /mI[*1xI  
  C (108)cash account 现金账户   rx5B=M  
  C (109)cash book 现金账薄   v"MX>^/<  
  C (110)cash cow 金牛产品   .iQT5c  
  C (111)cash flow 现金流量   >^OC{~Az  
  C (112)cash discounted 现金贴现   V=X:=  
  C (113)cash flow budget 现金流量预算   TP}h~8 /;  
  C (114)cash flow statement 现金流量表   _6k*'aT~FK  
  C (115)cash ledger 现金分类账   if)Y9:{r^  
  C (116)cash limit 现金限额   2o9$4{}rG  
  C (117)CCA 现时成本会计   g!`3{ /4  
  C (118)center 中心   6AP~]e 8  
  C (119)changeover time 变更时间   =B];?%  
  C (120)chartered entity 特许经济个体   VN 'Wq7>6  
  C (121)cheque 支票   >z%Q>(F  
  C (122)cheque register 支票登记薄   P1U*g!  
  C (123)coin analysis 零钱分类   >F@qpjoQE  
  C (124)classification 分类   t9_E$w^U  
  C (125)clock card 工时卡   4#(ZNP  
  C (126)code 代码   WA$>pG5s  
  C (127)commitment accounting 承诺确认会计   )g|xpb   
  C (128)common cost 共同成本   j6,ZEm  
  C (129)company limited byguarantee 有限担保责任公司   ;oxAe<VIj  
C (130)company limited shares 股份有限公司   <|*'O5B  
  C (131)competitive position 竞争能力状况   #-Z8Z i"44  
  C (132)concept 概念   ycJg%]F*5  
  C (133)conglomerate 跨行业企业   $f pq 3  
  C (134)consistency concept 一致性概念   !~ZP{IXyo  
  C (135)consolidated accounts 合并报表   m3 ^/: <  
  C (136)consolidation accounting 合并会计   r{sebE\ ;  
  C (137)consortium 财团   1 Vy,&[c~"  
  C (138)contingency plan 应急计划   }6-ZE9H-v  
  C (139)contingent liabilities 或有负债   Dw 2Q 'E  
  C (140)continuous operation 连续生产   fRvAKz|rL  
  C (141)contra 抵消   !'f3>W\   
  C (142)contract cost 合同成本   e/8z+H^H  
  C (143)contract costing 合同成本计算   OI0B:()  
  C (144)contribution 贡献毛益   k{AyD`'Q  
  C (145)contribution centre 贡献中心   f7hXQ|$  
  C (146)contribution chart 贡献图   QR> Y%4 ;h  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   W0zbxJKjd  
  C (148)contribution to salesration 贡献毛益对销售比率   ;XC@ =RpX  
  C (149)control 控制   Y e+Ay  
  C (150)control account 控制帐户   _ OaRY]  
  C (151)control limits 控制限度   m9md| yS  
  C (152)controllability concept 可控制概念   +<.\5+  
  C (153)controllable cost 可控制成本   }sxn72,  
  C (154)conversion cost 加工成本   CodSJ,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kz q29S  
  C (156)corporate appraisal 公司评估    jAND7&W  
  C (157)corporate planning 公司计划   a45 ss7  
  C (158)corporate social reporting 公司社会报告   gLL\F1|0x  
  C (159)corporation 股份公司   [WB{T3j  
  C (160)cost 成本   2uk x (Z  
  C (161)cost account 成本帐户   1j\aH&)GH  
  C (162)cost accounting 成本会计   (vJ2z =z  
  C (163)cost accounting manual 成本手册   &,i~cG?  
  C (164)cost accounts calendar 成本报表的日历时间   nN3$\gHp8i  
  C (165)cost adjustment 成本调整   O4No0xeWo  
  C (166)cost allocation 成本分配   IC{F.2D  
  C (167)cost apportionment 成本分摊   ,}C8;/V  
  C (168)cost attribution 成本归属   vtMJ@!MN;  
  C (169)cost audit 成本审计   WA)Ij(M8 p  
  C (170)cost behaviour 成本性态   g6sjc,`  
  C (171)cost benefit analysis 成本效益分析   \m@Y WO?L  
  C (172)cost center 成本中心   *mBJ? { !  
  C (173)cost driver 成本动因
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