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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 ZA> p~Zt  
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  1.audit   审计 Vy6A]U\%  
  2.attestation   鉴证 e_iXR#bZc  
  3.credibility   可信赖程度 gs?=yNL  
  4.audit of financial statements 财务报表审计 iJH;OV;P  
  5.agreed-upon procedures 执行商定程序 p(J,fus  
  6.high levels of assurance 高水平保证 A"$UU6Z4  
  7.compilation 编制 N%:)MT,&g  
  8.reliability 可靠性 &y~EEh|  
  9.relevance 相关性 AR}q<k6E  
  10.professional skepticism 职业谨慎 +2WvGRC  
  11.objectivity 客观性 KTzkJx  
  12. professional competence 专业胜任能力 7 g2@RKo  
  13.Senior/CPA-in-charge 项目经理 V/; / &  
  14.audit engagement letter 业务约定书 } eL*gy  
  15.recurring audit 连续审计 4IEF{"c_8  
  16.the client 委托人 _h2s(u >\  
  17.change CPA 更换注册会计 COC6H'F  
  18.the existing CPA 现任注册会计师 %?`TyVt&0  
  19.the successor CPA 后任注册会计师 H|]~(.w 1}  
  20.the preceding CPA前任注册会计师 ,cg%t9  
  21.issue the audit report 出具审计报告 IW1+^F9NEw  
  22.expert 专家 iCK p"(kf  
  23.the board of directors 董事会 2:>|zmh_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 hrt ]Qn&  
  25.assess material misstatement risks评估重大错报风险 Xgs 31#K  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `z?6.+C  
  27.a general knowledge of —— 初步了解―――的情况 {8YNmxF#  
  28.a more knowledge of—— 进一步了解的情况 _r6aLm2n  
  29.the prior year‘s working papers 以前年度工作底稿 |i-d#x8  
  30.minutes of meeting 会议纪要 5/m^9@A  
  31.business risks 经营风险 Fo0 dz  
  32.appropriateness 适当性 HU='Hk!  
  33.accounting estimate 会计估计 4z$}e-  
  34.management representations 管理层声明 g/2eY$6Z  
  35.going concern assumption 持续经营假设 p O ~lVM  
  36.audit plan 审计计划 JkiMrpkuk  
  37.significant audit areas 重点审计领域 @ fML.AT  
  38.error 错误 P<1ZpL  
  39.fraud舞弊 5NT?A,r"  
  40.modified or additional procedures 修改或追加审计程序 P%-@AmO^_  
  41.misappropriation of assets 侵占资产 u\,("2ZW9+  
  42.transactions without substance 虚假交易 ELlTR/NW  
  43.unusual pressures 异常压力 v;r!rZX  
  44.the suspected noncompliance 涉嫌存在违法行为 in/ITy-  
  45.materialiy 重要性 ,2I8,MOg  
  46.exceed the materiality level 超过重要性水平 H+VKWGmfG  
  47.approach the materiality level 接近重要性水平 HalkNR-eEm  
  48.an acceptably low level 可接受水平 $xWebz0  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 6tKm'`^z4  
  50.misstatements or omissions 错报或漏报 Xw|t.0  
  51.aggregate 总计 l_Ffbs_6t  
  52.subsequent events 期后事项 f"8!uE*;  
  53.adjust the financial statements 调整财务报表 ]I|3v]6qR  
  54.perform additional audit procedures 实施追加的审计程序 e!:/enQo  
  55.audit risk 审计风险 ]nEZ Q+F  
  56.detection risk 检查风险 ~BSE8M+r  
  57.inappropriate audit opinion 不适当的审计意见 `k>h2(@9S  
  58.material misstatement 重大的错报 AhjUFz  
  59.tolerable misstatement 可容忍错报 ]B;\?Tim  
  60.the acceptable level of detection risk 可接受的检查风险 g7-=kmr|V  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 v@6TC1M,  
  62.simall business 小规模企业 _ B5t)7I  
  63.accounting system 会计系统 e>:bV7h j~  
  64.test of control 控制测试 R-8/BTls7  
  65.walk-through test 穿行测试 :n4X>YL)  
  66.communication 沟通 <}^W9 >u<  
  67.flow chart 流程图 ,s?7EHtC  
  68.reperformance of internal control 重新执行 PhS`,I^Z  
  69.audit evidence 审计证据 8, >YB+Hb  
  70.substantive procedures 实质性程序 {APsi7HYBr  
  71.assertions 认定 v0ng M)^q  
  72.esistence 存在 GCf3'u  
  73.occurrence 发生 J5J$qCJq  
  74.completeness 完整性 UP@a ?w  
  75.rights and obligations 权利和义务 yWs_Z6b  
  76.valuation and allocation 计价和分摊 2(, `9  
  77.cutoff 截止  QTN _Z#'  
  78.accuracy 准确性 D~;hIt*  
  79.classification 分类 Pmj]"7Vd[  
  80.inspection 检查 q*<Fy4j  
  81.supervision of counting 监盘 1D,$Az~.  
  82.observation 观察 78s:~|WB<{  
  83.confirmation 函证 B"-gK20vY  
  84.computation 计算 31w9$H N  
  85.analytical procedures 分析程序 ]m#.MZe  
  86.vouch 核对 nbnbG0r:  
  87.trace 追查 jf&LSK;2  
  88.audit sampling 审计抽样 Pgy&/-u  
  89.error 误差 WhO;4-q)2  
  90.expected error 预期误差 kH!I&4d&  
  91.population 总体 iaqhP7!  
  92.sampling risk 抽样风险 FN#6pM']|  
  93.non- sampling risk 非抽样风险 X[frL)k]  
  94.sampling unit 抽样单位 e$k ]z HlQ  
  95.statistical sampling 统计抽样 vZdn  
  96.tolerable error 可容忍误差 /\%K7\  
  97.the risk of under reliance 信赖不足风险 6AZJ,Q\E@  
  98.the risk of over reliance 信赖过度风险 #xqeCX 4p  
  99.the risk of incorrect rejection 误拒风险 6,"fH{Bd  
  100. the risk of incorrect acceptance 误受风险 Ek [V A\G  
  101.working trial balance 试算平衡表 i<uWLhgh1$  
  102.index and cross-referencing 索引和交叉索引 u iEAi  
  103.cash receipt 现金收入 Z;4pI@ u  
  104.cash disbursement 现金支出 bL9EX$P  
  105.bank statement 银行对账单 Wo[*P\8  
  106.bank reconciliation 银行存款余额调节表 xHo iu$i6  
  107.balance sheet date 资产负债表日 ,OilGTQ#  
  108.net realizable value 可变现净值 =i:6&Y~VGq  
  109.storeroom 仓库 O!=ae|  
  110.sale invoice 销售发票 pg :1AAhT[  
  111.price list 价目表 k~+(X|!5w  
  112.positive confirmation request 积极式询证函 @& vtY._  
  113.negative confirmation request 消极式询证函 dX8N7{"[  
  114.purchase requisition 请购单 3duWk sERC  
  115.receiving report 验收报告 yQ{xRtNO  
  116.gross margin 毛利 C\WU<!  
  117.manufacturing overhead 制造费用 K)!Nf.r$9  
  118.material requisition 领料单 k ICZc{} `  
  119.inventory-taking 存货盘点 6}aH>(3!A  
  120.bond certificate 债券 c5f8pa *  
  121.stock certificate 股票 .o?"=Epo  
  122.audit report 审计报告 g k.c"$2  
  123.entity 被审计单位 j9XRC9   
  124.addressee of the audit report 审计报告的收件人 X;D"}X4(E  
  125.unqualified opinion 无保留意见 +_h1JE_}D  
  126.qualified opinion 保留意见 Y Cbt(nmr  
  127.disclaimer of opinion 无法表示意见 tF@hH}{;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   O?I~XM'S  
  A (2)absorbed overhead 已吸收制造费用 4gRt^T-?  
  A (3)absorption costing 吸收成本计算 /^F$cQX(  
  A (4)account 账户,报表   O^W.5SaR  
  A (5)accounting postulate 会计假设   {vL4:K  
  A (6)accounting series release 会计公告文件   ?'L3B4  
  A (7)accounting valuation 会计计价   7Ne`F(c  
  A (8)account sale 承销清单 MsL*\)*s  
  A (9)accountability concept 经营责任概念   B-`,h pp  
  A (10)accountancy 会计职业   a?]"|tQ'  
  A (11)accountant 会计师   hQT  p&  
  A (12)accounting 会计   !qjIhZi  
  A (13)agency cost 代理成本   lNw8eT~2  
  A (14)accounting bases 会计基础   ZI8*PX%2  
  A (15)accounting manual 会计手册   r6#It$NU  
  A (16)accounting period 会计期间   ^3B&E^R  
  A (17)accounting policies 会计方针   <E`Ygac  
  A (18)accounting rate of return 会计报酬率   j$TTLFK1  
  A (19)accounting reference date 会计参照日   jZX2)#a!  
  A (20)accounting reference period 会计参照期间   i{9_C/  
  A (21)accrual concept 应计概念   & 1:_+  
  A (22)accrual expenses 应计费用   $aFCe}3b<  
  A (23)acid test ration 速动比率(酸性测试比率)   uR:@7n  
  A (24)acquisition 购置   WHM|kt  
  A (25)acquisition accounting 收购会计   /I>o6CI  
  A (26)activity based accounting 作业基础成本计算   !N@d51T=N  
  A (27)adjusting events 调整事项   9Un3La8PX  
  A (28)administrative expenses 行政管理费   H(~:Ajj+zQ  
  A (29)advice note 发货通知   S1B^FLe7X  
  A (30)amortization 摊销   {M.OOEcIp  
  A (31)analytical review 分析性检查   \UF/_'=K  
  A (32)annual equivalent cost 年度等量成本法   l; . _ ?H  
  A (33)annual report and accounts 年度报告和报表   o JLpFL  
  A (34)appraisal cost 检验成本   &H`AS6  
  A (35)appropriation account 盈余分配账户   Wt%+q{  
  A (36)articles of association 公司章程细则   _7#9nJ3|  
  A (37)assets 资产   \:To> A32  
  A (38)assets cover 资产保障   ZB5:FtW4  
  A (39)asset value per share 每股资产价值   "GTlJqhk  
  A (40)associated company 联营公司   b,8\i|*!f  
  A (41)attainable standard 可达标准   ~rN:4Q]/  
W8$ky[2R  
 A (42)attributable profit 可归属利润   ]hPu  
  A (43)audit 审计   /g_cz&luR  
  A (44)audit report 审计报告   b AsoIra  
  A (45)auditing standards 审计准则   ~T{^7"q\  
  A (46)authorized share capital 额定股本   Lcx)wof  
  A (47)available hours 可用小时   w4m)lQM  
  A (48)avoidable costs 可避免成本 '>wr _ f  
  B (49)back-to-back loan 易币贷款   r^m8kYezQ  
  B (50)backflush accounting 倒退成本计算   - DO  
  B (51)bad debts 坏帐   jOYa}jm?  
  B (52)bad debts ratio 坏帐比率   O_M2Axm  
  B (53)bank charges 银行手续费   :?*|Dp1  
  B (54)bank overdraft 银行透支   ODbEL/  
  B (55)bank reconciliation 银行存款调节表   kT jx.  
  B (56)bank statement 银行对账单   94>EA/+Ek  
  B (57)bankruptcy 破产   xejQ!MAB  
  B (58)basis of apportionment 分摊基础   8K]5fkC|  
  B (59)batch 批量   3($cBC  
  B (60)batch costing 分批成本计算   +4N7 _Y  
  B (61)beta factor B(市场)风险因素   =41g9UQ  
  B (62)bill 账单   5 +Ei! E89  
  B (63)bill of exchange 汇票   k`5jy~;  
  B (64)bill of landing 提单   c,K)*HB  
  B (65)bill of materials 用料预计单   X4c|*U=4  
  B (66)bill payable 应付票据   3u)NkS=  
  B (67)bill receivable 应收票据   [%);N\o2Y  
  B (68)bin card 存货记录卡   *Va;ra(V2  
  B (69)bonus 红利   _\d[`7#  
  B (70)book-keeping 薄记   hLqRF4>L  
  B (71)Boston classification 波士顿分类   T ke3X\|  
  B (72)breakeven chart 保本图   n7J6YtUwP  
  B (73)breakeven point 保本点   zmw <y2`  
  B (74)breaking-down time 复位时间   @Nm;lZK  
  B (75)budget 预算   y .O%  
  B (76)budget center 预算中心   X{ZcJ8K  
  B (77)budget cost allowance 预算成本折让   :?2@qWaL  
  B (78)budget manual 预算手册   zA ; 7Nv$3  
  B (79)budget period 预算期间   &!xePKvO6k  
  B (80)budgetary control 预算控制   J|uxn<E<>  
  B (81)budgeted capacity 预算生产能力   l8Xgz aW  
  B (82)burden 制造费用   mM[!g'*  
  B (83)business center 经营中心   OzVCqq"]  
  B (84)business entity 营业个体   Cggu#//Z}Q  
  B (85)business unit 经营单位   a'[Ah2}3r<  
 B (86)buy-out management 管理性购买产权   WS!:w'rzr  
  B (87)by-product 副产品 %`M IGi#  
  C (88)called-up share capital 催缴股本   @%oHt*u  
  C (89)capacity 生产能力   o#D;H[' A  
  C (90)capacity ratios 生产能力比率   /#lqv)s'  
  C (91)capital 资本   0:CIM  
  C (92)capital assets pricing model资本资产计价模式   zeHf(N  
  C (93)capital commitment 承诺资本   %OIJ.  
  C (94)capital employed 已运用的资本   >{v,H Oxl  
  C (95)capital expenditure 资本支出   ""; Bq*Y#  
  C (96)capital expenditureauthorization 资本支出核准   Qb.Ve7c  
  C (97)capital expenditure control 资本支出控制   .+@;gVZx1  
  C (98)capital expenditure proposal资本支出申请   THVF(M4v  
  C (99)capital funding planning 资本基金筹集计划   &}:]uC  
  C (100)capital gain 资本收益   u6B,V  
  C (101)capital investment appraisal资本投资评估   x %hV5KW  
  C (102)capital maintenance 资本保全   ;ewqGDe'3  
  C (103)capital resource planning 资本资源计划   fLtN-w6t  
  C (104)capital surplus 资本盈余   K+s@.D9J  
  C (105)capital turnover 资本周转率   R2e":`0I  
  C (106)card 记录卡   v_ U$jjO1  
  C (107)cash 现金   D(' w<9.  
  C (108)cash account 现金账户   >8* 0"Q  
  C (109)cash book 现金账薄   ep$C nBwE  
  C (110)cash cow 金牛产品   LA837P  
  C (111)cash flow 现金流量   Az`c? W%  
  C (112)cash discounted 现金贴现   ;v*J:Mn/=  
  C (113)cash flow budget 现金流量预算   $+P6R`K  
  C (114)cash flow statement 现金流量表   b-`=^ny)K  
  C (115)cash ledger 现金分类账   }Ai_peO0a  
  C (116)cash limit 现金限额   =o!1}'1}}  
  C (117)CCA 现时成本会计   _ s1pif  
  C (118)center 中心   Un~8N  
  C (119)changeover time 变更时间   t1Zcr#b>  
  C (120)chartered entity 特许经济个体   tF/)DZ.to  
  C (121)cheque 支票   ,Vc>'4E-  
  C (122)cheque register 支票登记薄   e}PJN6"5  
  C (123)coin analysis 零钱分类   v7h!'U[/  
  C (124)classification 分类   6XFLWN-)  
  C (125)clock card 工时卡   Fu z'!  
  C (126)code 代码   WLy%| {/  
  C (127)commitment accounting 承诺确认会计   *K57($F  
  C (128)common cost 共同成本   ~fht [S?@M  
  C (129)company limited byguarantee 有限担保责任公司   Ik\n/EE  
C (130)company limited shares 股份有限公司   xsO "H8  
  C (131)competitive position 竞争能力状况   &c|3v!  
  C (132)concept 概念   xnR;#Yc  
  C (133)conglomerate 跨行业企业   '#oNOU  
  C (134)consistency concept 一致性概念   ;!C~_{/t  
  C (135)consolidated accounts 合并报表   O-=~ Bn _  
  C (136)consolidation accounting 合并会计   P4VMGP  
  C (137)consortium 财团   B&M-em=  
  C (138)contingency plan 应急计划   XHh !Q0v;  
  C (139)contingent liabilities 或有负债   ROWI.|  
  C (140)continuous operation 连续生产   l!d |luqbA  
  C (141)contra 抵消   dPm_jX  
  C (142)contract cost 合同成本   t/kMV6  
  C (143)contract costing 合同成本计算   % 3:[0o={d  
  C (144)contribution 贡献毛益   m-v0=+~&  
  C (145)contribution centre 贡献中心   Gkr]8J  
  C (146)contribution chart 贡献图   *B3 4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   auai@)v6  
  C (148)contribution to salesration 贡献毛益对销售比率   _1hiNh$  
  C (149)control 控制   .,9e~6}  
  C (150)control account 控制帐户   0 D s W1  
  C (151)control limits 控制限度   =-m"y~{>3  
  C (152)controllability concept 可控制概念   :,@\q0j"=  
  C (153)controllable cost 可控制成本   c{,VU.5/  
  C (154)conversion cost 加工成本   Po1/_# mu  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T!yI+<  
  C (156)corporate appraisal 公司评估   zgnZ72%  
  C (157)corporate planning 公司计划   ]Uu:t  
  C (158)corporate social reporting 公司社会报告   v\3 \n3[u  
  C (159)corporation 股份公司   TpH-_ft  
  C (160)cost 成本   TS Ev^ u)3  
  C (161)cost account 成本帐户   }|j \QjH  
  C (162)cost accounting 成本会计   0^m`jD  
  C (163)cost accounting manual 成本手册   ~ubcD6f  
  C (164)cost accounts calendar 成本报表的日历时间   #1z/rUh`Cr  
  C (165)cost adjustment 成本调整   (rE.ft5$9  
  C (166)cost allocation 成本分配   G &QGQ  
  C (167)cost apportionment 成本分摊   wR%F>[ 6.{  
  C (168)cost attribution 成本归属   us7t>EMmB  
  C (169)cost audit 成本审计   2N}UB=J  
  C (170)cost behaviour 成本性态   E|K|AdL  
  C (171)cost benefit analysis 成本效益分析   1Uaj}= @M  
  C (172)cost center 成本中心   J P1XH k  
  C (173)cost driver 成本动因
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