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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 ]UpHD.Of[t  
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  1.audit   审计 +Fkx")  
  2.attestation   鉴证 epY;1,; >  
  3.credibility   可信赖程度 HzO0K=Z=R0  
  4.audit of financial statements 财务报表审计 Eb{4.17b  
  5.agreed-upon procedures 执行商定程序 6|(7G64{  
  6.high levels of assurance 高水平保证 [{.\UkV@  
  7.compilation 编制 o^.s!C% j  
  8.reliability 可靠性 'Rar>oU  
  9.relevance 相关性 Z?G 3d(YT  
  10.professional skepticism 职业谨慎 ggYIq*4  
  11.objectivity 客观性 #L1yL<'  
  12. professional competence 专业胜任能力 5]2!B b6>  
  13.Senior/CPA-in-charge 项目经理 .Q6{$Y%l   
  14.audit engagement letter 业务约定书 8xGkh?%  
  15.recurring audit 连续审计 |[n|=ORI'  
  16.the client 委托人 Tl0+Bq  
  17.change CPA 更换注册会计 tg m{gR  
  18.the existing CPA 现任注册会计师 JY,l#?lM{  
  19.the successor CPA 后任注册会计师 brhJ&|QDE  
  20.the preceding CPA前任注册会计师 [wpt[zG  
  21.issue the audit report 出具审计报告 Z!5m'yZO  
  22.expert 专家 Zqe[2()  
  23.the board of directors 董事会 KG./<"c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^ _#gIT\  
  25.assess material misstatement risks评估重大错报风险 kY |=a  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {t IoC;Y  
  27.a general knowledge of —— 初步了解―――的情况 khO<Z^wi[  
  28.a more knowledge of—— 进一步了解的情况 4VL!U?dk  
  29.the prior year‘s working papers 以前年度工作底稿 TJGKQyG$L  
  30.minutes of meeting 会议纪要 `&&6-/  
  31.business risks 经营风险 b ffml  
  32.appropriateness 适当性 -<V F6k<  
  33.accounting estimate 会计估计 HpgN$$\@  
  34.management representations 管理层声明 [4 (A458H  
  35.going concern assumption 持续经营假设 {7MgN'4  
  36.audit plan 审计计划 ]a@v)aa-  
  37.significant audit areas 重点审计领域 cB{;Nh6"  
  38.error 错误 6`PGV+3j  
  39.fraud舞弊 3By>t!~Q  
  40.modified or additional procedures 修改或追加审计程序 -B++V  
  41.misappropriation of assets 侵占资产 ~'YSVx& )  
  42.transactions without substance 虚假交易 FK,r<+h  
  43.unusual pressures 异常压力 , ?s k J  
  44.the suspected noncompliance 涉嫌存在违法行为 C&MqU j"]  
  45.materialiy 重要性 M`g Kt (3  
  46.exceed the materiality level 超过重要性水平 '&L   
  47.approach the materiality level 接近重要性水平 oeqJ?1=!  
  48.an acceptably low level 可接受水平 1PjX:]:  
  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 C @[9 LB  
  50.misstatements or omissions 错报或漏报 [}g5Z=l  
  51.aggregate 总计 f \%X 7.  
  52.subsequent events 期后事项 IU"!oM^  
  53.adjust the financial statements 调整财务报表 (h(ZL9!  
  54.perform additional audit procedures 实施追加的审计程序 kTe<1^,m  
  55.audit risk 审计风险 ,2L,>?r6  
  56.detection risk 检查风险 Q?'W >^*J  
  57.inappropriate audit opinion 不适当的审计意见 a*ixs'MJ  
  58.material misstatement 重大的错报 ^ZZ@!Udy  
  59.tolerable misstatement 可容忍错报 ="PywZ  
  60.the acceptable level of detection risk 可接受的检查风险 %4g4 C#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 N pIlQaMo4  
  62.simall business 小规模企业 AT8,9  
  63.accounting system 会计系统 zqE Z+|c=  
  64.test of control 控制测试 JL*]9$o  
  65.walk-through test 穿行测试 ,}xC) >  
  66.communication 沟通 P_}_D{G  
  67.flow chart 流程图 D2mAyU -  
  68.reperformance of internal control 重新执行 /?<9,7#i  
  69.audit evidence 审计证据 wB 0WR  
  70.substantive procedures 实质性程序 fwGz00C/U  
  71.assertions 认定 YH6 K-}  
  72.esistence 存在 I,q~*d  
  73.occurrence 发生 e}@J?tJK.L  
  74.completeness 完整性 (Y?yGq/  
  75.rights and obligations 权利和义务 (#>5j7i8#  
  76.valuation and allocation 计价和分摊 2Uw}'J_N  
  77.cutoff 截止 {:!SH6 ff  
  78.accuracy 准确性 iDe0 5f1R  
  79.classification 分类 [+2^n7R  
  80.inspection 检查 Ts *'f  
  81.supervision of counting 监盘 @o. i2iG  
  82.observation 观察 Z-=7QK.\{  
  83.confirmation 函证 _-nN( ${{  
  84.computation 计算 /IR5[67  
  85.analytical procedures 分析程序 0R{R=r]  
  86.vouch 核对 o`]FH _  
  87.trace 追查 8IcQpn#  
  88.audit sampling 审计抽样 5_T>HHR 6  
  89.error 误差 #k]0[;1os  
  90.expected error 预期误差 S`PSFetC  
  91.population 总体 ;5S7_p2]j  
  92.sampling risk 抽样风险 9d|7#)a;  
  93.non- sampling risk 非抽样风险 :)S4MoG  
  94.sampling unit 抽样单位 p_ y*-,W (  
  95.statistical sampling 统计抽样 %Y[/Ucdm  
  96.tolerable error 可容忍误差 c8 fb)`,k  
  97.the risk of under reliance 信赖不足风险 *8HxJ+[,[  
  98.the risk of over reliance 信赖过度风险 ?~9X:~6\  
  99.the risk of incorrect rejection 误拒风险 \YyU5f7';  
  100. the risk of incorrect acceptance 误受风险 t$Ji{t-  
  101.working trial balance 试算平衡表 zT zG&B-  
  102.index and cross-referencing 索引和交叉索引 k3eN;3#&  
  103.cash receipt 现金收入 YtKX\q^.  
  104.cash disbursement 现金支出 {:+^[rer j  
  105.bank statement 银行对账单 KV(W|~+rM  
  106.bank reconciliation 银行存款余额调节表 "K=)J'/n  
  107.balance sheet date 资产负债表日 eJdQ7g[>  
  108.net realizable value 可变现净值 7E t(p'  
  109.storeroom 仓库 0|k[Wha#  
  110.sale invoice 销售发票 ;qQzF  
  111.price list 价目表 at nbM:t  
  112.positive confirmation request 积极式询证函 eesLTy D2_  
  113.negative confirmation request 消极式询证函 DEuW'.o>  
  114.purchase requisition 请购单 \M^4DdAy  
  115.receiving report 验收报告 4& WzG nK  
  116.gross margin 毛利 tG&B D\  
  117.manufacturing overhead 制造费用 -B! TA0=oJ  
  118.material requisition 领料单 TW? MS em  
  119.inventory-taking 存货盘点 ?XrTZ{5'  
  120.bond certificate 债券 ZSf+5{2m  
  121.stock certificate 股票 G->@   
  122.audit report 审计报告 1a4$. {  
  123.entity 被审计单位 uU"s50m  
  124.addressee of the audit report 审计报告的收件人 K~N[^pF  
  125.unqualified opinion 无保留意见 <\ c8q3N  
  126.qualified opinion 保留意见 'v5gg2  
  127.disclaimer of opinion 无法表示意见 61 |xv_/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   eeZ9 w~<  
  A (2)absorbed overhead 已吸收制造费用 qa#F}aGd  
  A (3)absorption costing 吸收成本计算 %gB0D8,vo  
  A (4)account 账户,报表   x=+H@YO\  
  A (5)accounting postulate 会计假设   SpQ6A]M gm  
  A (6)accounting series release 会计公告文件   x $4'a~E  
  A (7)accounting valuation 会计计价   < duM8   
  A (8)account sale 承销清单 gW%(_H mX  
  A (9)accountability concept 经营责任概念   g*9>z)  
  A (10)accountancy 会计职业   l;i u`  
  A (11)accountant 会计师   zh#uwT1u  
  A (12)accounting 会计   =-T etp  
  A (13)agency cost 代理成本   cV,URUD  
  A (14)accounting bases 会计基础   WVFy ZpB  
  A (15)accounting manual 会计手册   A}O9e  
  A (16)accounting period 会计期间   -': tpJk  
  A (17)accounting policies 会计方针   <Z_`^~!  
  A (18)accounting rate of return 会计报酬率   /zAx`H  
  A (19)accounting reference date 会计参照日   SesO$=y  
  A (20)accounting reference period 会计参照期间   bBL"F!.  
  A (21)accrual concept 应计概念   1Tkz!  
  A (22)accrual expenses 应计费用   eZo%q,L  
  A (23)acid test ration 速动比率(酸性测试比率)   WR%iUO40  
  A (24)acquisition 购置   *8+YR  
  A (25)acquisition accounting 收购会计   w?"l4.E%  
  A (26)activity based accounting 作业基础成本计算   3 Q;l*xu  
  A (27)adjusting events 调整事项   efm< bJB2  
  A (28)administrative expenses 行政管理费   ^\;5O(9  
  A (29)advice note 发货通知   7 |A,GH  
  A (30)amortization 摊销   |&.)_+w  
  A (31)analytical review 分析性检查   C5?M/xj  
  A (32)annual equivalent cost 年度等量成本法   4G2V{(@QiZ  
  A (33)annual report and accounts 年度报告和报表   %hh8\5l.:  
  A (34)appraisal cost 检验成本   '-qc \6UY  
  A (35)appropriation account 盈余分配账户   C7:Ry)8'I  
  A (36)articles of association 公司章程细则   Fh;(1X75I  
  A (37)assets 资产   ;E_{Zji_e  
  A (38)assets cover 资产保障   [)?3Dp|MH  
  A (39)asset value per share 每股资产价值   )i>KgX  
  A (40)associated company 联营公司   ujedvw;sO  
  A (41)attainable standard 可达标准   it@s(1EO#  
FB`HwE<  
 A (42)attributable profit 可归属利润   vhW '2<(  
  A (43)audit 审计   1-fz564  
  A (44)audit report 审计报告   ~1oD7=WN  
  A (45)auditing standards 审计准则   {,ljIhc,  
  A (46)authorized share capital 额定股本   ycN_<  
  A (47)available hours 可用小时   OX2\H  
  A (48)avoidable costs 可避免成本 QO%K`}Q}  
  B (49)back-to-back loan 易币贷款   ,v+SD\7|  
  B (50)backflush accounting 倒退成本计算   -mF9Skj  
  B (51)bad debts 坏帐   .[! ^ L  
  B (52)bad debts ratio 坏帐比率   5;*C0m2%i  
  B (53)bank charges 银行手续费   "lt[ )3*  
  B (54)bank overdraft 银行透支   lAQ&PPQ  
  B (55)bank reconciliation 银行存款调节表   ub&1L_K  
  B (56)bank statement 银行对账单   L.'N'-BV  
  B (57)bankruptcy 破产   wl4yN C  
  B (58)basis of apportionment 分摊基础   &}ow-u9c3  
  B (59)batch 批量   g`1i[Iu2  
  B (60)batch costing 分批成本计算   Syb:i(Y  
  B (61)beta factor B(市场)风险因素   idq= US  
  B (62)bill 账单   YH9BJ  
  B (63)bill of exchange 汇票   o/xE O=AW  
  B (64)bill of landing 提单   ~[{| s' )  
  B (65)bill of materials 用料预计单   e0P1FD<@  
  B (66)bill payable 应付票据   ,>Q,0bVhH0  
  B (67)bill receivable 应收票据   *4bV8T>0Z  
  B (68)bin card 存货记录卡   *MNY1+RJ  
  B (69)bonus 红利   ur|2FS7  
  B (70)book-keeping 薄记   #"|Ey6 &  
  B (71)Boston classification 波士顿分类   _1 a2Z\  
  B (72)breakeven chart 保本图   wFD .3!  
  B (73)breakeven point 保本点   E4Sp^,  
  B (74)breaking-down time 复位时间   R?(j#bk  
  B (75)budget 预算   Z,z^[Jz  
  B (76)budget center 预算中心   !Kis,e  
  B (77)budget cost allowance 预算成本折让   QB7< $Bp  
  B (78)budget manual 预算手册   F=#Wfl-o  
  B (79)budget period 预算期间   Ni`qU(I'|  
  B (80)budgetary control 预算控制   `'/8ifKz  
  B (81)budgeted capacity 预算生产能力   R *U>T$  
  B (82)burden 制造费用   31}6dg8?n  
  B (83)business center 经营中心   eP)RP6ON{  
  B (84)business entity 营业个体   Y 4U $?%j  
  B (85)business unit 经营单位   8447hb? W$  
 B (86)buy-out management 管理性购买产权   -(jcsqDk  
  B (87)by-product 副产品 E4{8 $:q=  
  C (88)called-up share capital 催缴股本   z K&`&("4C  
  C (89)capacity 生产能力   v{9eEk1  
  C (90)capacity ratios 生产能力比率   pd|s7  
  C (91)capital 资本   yC -4wn*  
  C (92)capital assets pricing model资本资产计价模式   h(9K7  
  C (93)capital commitment 承诺资本   b(yY.L=K  
  C (94)capital employed 已运用的资本   QxK%ZaFZA  
  C (95)capital expenditure 资本支出   xn-n{U"  
  C (96)capital expenditureauthorization 资本支出核准   B\Uj  
  C (97)capital expenditure control 资本支出控制   ~Oq(JM $M  
  C (98)capital expenditure proposal资本支出申请   J-U}iU|  
  C (99)capital funding planning 资本基金筹集计划   Dbgw )n*2  
  C (100)capital gain 资本收益   7}Gy%SJ`  
  C (101)capital investment appraisal资本投资评估   4x:fOhtP  
  C (102)capital maintenance 资本保全   w$pv  
  C (103)capital resource planning 资本资源计划   @c/~qP4  
  C (104)capital surplus 资本盈余   6|zA,-=  
  C (105)capital turnover 资本周转率   'F@'4[uda  
  C (106)card 记录卡   " m!Cl-+u  
  C (107)cash 现金   UZyo:*yB  
  C (108)cash account 现金账户   ]!/1qF  
  C (109)cash book 现金账薄   # RtrHm  
  C (110)cash cow 金牛产品   $ZA71TzMV  
  C (111)cash flow 现金流量   @~"0|,6VC  
  C (112)cash discounted 现金贴现   <+6)E@Y  
  C (113)cash flow budget 现金流量预算   rIXAn4,dTv  
  C (114)cash flow statement 现金流量表   WPPmh~:  
  C (115)cash ledger 现金分类账   5n_<)Ycj  
  C (116)cash limit 现金限额   *_ "j"{  
  C (117)CCA 现时成本会计   !Ed';yfz\(  
  C (118)center 中心   LB>!%Vx  
  C (119)changeover time 变更时间   ? xy~N?N  
  C (120)chartered entity 特许经济个体   :wIbKs.r  
  C (121)cheque 支票   |[*b[O 1W  
  C (122)cheque register 支票登记薄   s)}C&T$Y.  
  C (123)coin analysis 零钱分类   k'm!|  
  C (124)classification 分类   6JJ%`Uojh  
  C (125)clock card 工时卡   }%%| '8  
  C (126)code 代码   Z yIn>]{  
  C (127)commitment accounting 承诺确认会计   Pd>hd0!.%  
  C (128)common cost 共同成本   [ z?<'Tj  
  C (129)company limited byguarantee 有限担保责任公司   =|H/[",gg  
C (130)company limited shares 股份有限公司   y0Ag px  
  C (131)competitive position 竞争能力状况   s{gdTG6v`  
  C (132)concept 概念   Up8#Nz T  
  C (133)conglomerate 跨行业企业   "BK&C6]  
  C (134)consistency concept 一致性概念   =>4,/g3  
  C (135)consolidated accounts 合并报表   KX{S8_  
  C (136)consolidation accounting 合并会计   GR/ p%Y(  
  C (137)consortium 财团   9'}m797I'  
  C (138)contingency plan 应急计划   9=:!XkT.  
  C (139)contingent liabilities 或有负债   {4 *ob@w*  
  C (140)continuous operation 连续生产   Ur_~yX]Mo  
  C (141)contra 抵消   ibEQ52  
  C (142)contract cost 合同成本   #*5A]"k  
  C (143)contract costing 合同成本计算   _Nw-|N.  
  C (144)contribution 贡献毛益   sq*sbdE  
  C (145)contribution centre 贡献中心   lE /"  
  C (146)contribution chart 贡献图   @zE_fL  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   J3C"W7 94}  
  C (148)contribution to salesration 贡献毛益对销售比率   A07FjT5w8  
  C (149)control 控制   i: 1V\q%  
  C (150)control account 控制帐户   oveW)~4  
  C (151)control limits 控制限度   wF }/7b54  
  C (152)controllability concept 可控制概念   kZfO`BVL  
  C (153)controllable cost 可控制成本   [5>0om5  
  C (154)conversion cost 加工成本   `*N2x\+X  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   !x[ +rf  
  C (156)corporate appraisal 公司评估   >wZ!1Jq  
  C (157)corporate planning 公司计划   k}~|jLu@g  
  C (158)corporate social reporting 公司社会报告   uYF_sf  
  C (159)corporation 股份公司   Y!}BmRLh2  
  C (160)cost 成本   $kg!XT{ V  
  C (161)cost account 成本帐户   D[ny%9 :  
  C (162)cost accounting 成本会计   T~_+\w  
  C (163)cost accounting manual 成本手册   0Bb amU  
  C (164)cost accounts calendar 成本报表的日历时间   7h,SX]4Q  
  C (165)cost adjustment 成本调整   a>6!?:Rj  
  C (166)cost allocation 成本分配   qHklu2_%  
  C (167)cost apportionment 成本分摊   |K7JU^"OQ  
  C (168)cost attribution 成本归属   YaDr6)  
  C (169)cost audit 成本审计   qpFFvZ W  
  C (170)cost behaviour 成本性态   LC2t,!RRl&  
  C (171)cost benefit analysis 成本效益分析   L=?Yc*vg  
  C (172)cost center 成本中心   Vf,t=$.[Q  
  C (173)cost driver 成本动因
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