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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 :3Z"Qk$uR  
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  1.audit   审计 J5Tl62}  
  2.attestation   鉴证 DNaU mz  
  3.credibility   可信赖程度 S)*eA ON9  
  4.audit of financial statements 财务报表审计 ' RjFWHAp  
  5.agreed-upon procedures 执行商定程序 d98ZC+q  
  6.high levels of assurance 高水平保证 b1;80P/:D  
  7.compilation 编制 B6b {hsO  
  8.reliability 可靠性 x+9aTsZ  
  9.relevance 相关性 hQfxz,X  
  10.professional skepticism 职业谨慎 7Jm9,4]  
  11.objectivity 客观性 WVf>>E^1  
  12. professional competence 专业胜任能力 xCV3HnZ  
  13.Senior/CPA-in-charge 项目经理 c.PPVqx  
  14.audit engagement letter 业务约定书 z<jWy$Ta;  
  15.recurring audit 连续审计 l~M86 h  
  16.the client 委托人 J,E'F! {  
  17.change CPA 更换注册会计 M+ gYKPP  
  18.the existing CPA 现任注册会计师 Q[y75 [  
  19.the successor CPA 后任注册会计师 g<Sa{<0  
  20.the preceding CPA前任注册会计师 <5~} !N X`  
  21.issue the audit report 出具审计报告 zKWcDbj  
  22.expert 专家 W/uaNp  
  23.the board of directors 董事会 yl%F}kBR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~J6c1jG  
  25.assess material misstatement risks评估重大错报风险 7b,u|F  
  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 j%KLp4J/e  
  27.a general knowledge of —— 初步了解―――的情况 xxm1Nog6  
  28.a more knowledge of—— 进一步了解的情况 4 |N&Y  
  29.the prior year‘s working papers 以前年度工作底稿 QP?Z+P<  
  30.minutes of meeting 会议纪要 l 49)Cv/  
  31.business risks 经营风险 !_cT_ WHty  
  32.appropriateness 适当性 E#T-2^nD  
  33.accounting estimate 会计估计 U&/Jh^Yy  
  34.management representations 管理层声明 t  HPC  
  35.going concern assumption 持续经营假设 !G#3jh:kiY  
  36.audit plan 审计计划 d]k >7.  
  37.significant audit areas 重点审计领域 @M"h_Z1#  
  38.error 错误 c|Nv^V*2  
  39.fraud舞弊 ~OEP)c\k  
  40.modified or additional procedures 修改或追加审计程序 `W8GfbL  
  41.misappropriation of assets 侵占资产 )=X8kuB~  
  42.transactions without substance 虚假交易 Ajhr sa\~a  
  43.unusual pressures 异常压力 L;'+O u  
  44.the suspected noncompliance 涉嫌存在违法行为 ewk62 {  
  45.materialiy 重要性 UtiS?w6  
  46.exceed the materiality level 超过重要性水平 JF_\A)<ki  
  47.approach the materiality level 接近重要性水平 Bj J$I^  
  48.an acceptably low level 可接受水平 Z| +/Wl-h  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5Y)!q?#H  
  50.misstatements or omissions 错报或漏报 -X Bh\w  
  51.aggregate 总计 h.g11xa  
  52.subsequent events 期后事项 .)B_~tct  
  53.adjust the financial statements 调整财务报表 !o&Mw:d  
  54.perform additional audit procedures 实施追加的审计程序 Q/=L(_1l  
  55.audit risk 审计风险 7+j@0v\  
  56.detection risk 检查风险 (9$/r/-a  
  57.inappropriate audit opinion 不适当的审计意见 +tOBt("5/  
  58.material misstatement 重大的错报 z_< 7T4  
  59.tolerable misstatement 可容忍错报  vu  YH+  
  60.the acceptable level of detection risk 可接受的检查风险 kkFE9:[-c&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 6A/Nlk.  
  62.simall business 小规模企业 ID5?x8o#k  
  63.accounting system 会计系统 ^gh/$my;  
  64.test of control 控制测试 VD +8 j29  
  65.walk-through test 穿行测试 W9Bl'e  
  66.communication 沟通 q=}Lm;r  
  67.flow chart 流程图 _pKW($\  
  68.reperformance of internal control 重新执行 IX^k<Jqr  
  69.audit evidence 审计证据 >3X!c"#l  
  70.substantive procedures 实质性程序 #=b_!~:%  
  71.assertions 认定 W==HV0n  
  72.esistence 存在 MlsF?"H p  
  73.occurrence 发生 @=b0>^\m  
  74.completeness 完整性 <0R7uH  
  75.rights and obligations 权利和义务 f| 3`8JU  
  76.valuation and allocation 计价和分摊 )-[ 2vhXz  
  77.cutoff 截止 z(>{"t<C  
  78.accuracy 准确性 QO7 > XHn  
  79.classification 分类 0;3;Rs  
  80.inspection 检查 }vxb, [#  
  81.supervision of counting 监盘 $ah, $B  
  82.observation 观察 } ` Q'!_`  
  83.confirmation 函证 9.lSF  
  84.computation 计算 }!& w<wR  
  85.analytical procedures 分析程序 hn.9j"  
  86.vouch 核对 0d:t$2~C  
  87.trace 追查 z> &Py(  
  88.audit sampling 审计抽样 RV^2[Gdi  
  89.error 误差 zV4%F"-  
  90.expected error 预期误差 <= cj)  
  91.population 总体 LlRvm/  
  92.sampling risk 抽样风险 }`IN5NdYp  
  93.non- sampling risk 非抽样风险 ^;NM'Z  
  94.sampling unit 抽样单位 r1-?mMSU&  
  95.statistical sampling 统计抽样 e&7GW9FSg  
  96.tolerable error 可容忍误差 7l7eUy/z  
  97.the risk of under reliance 信赖不足风险 _w^p~To^  
  98.the risk of over reliance 信赖过度风险 8:L%-   
  99.the risk of incorrect rejection 误拒风险 }%y_Lc L  
  100. the risk of incorrect acceptance 误受风险 ?Hf^& yo  
  101.working trial balance 试算平衡表 y*\ M7}](  
  102.index and cross-referencing 索引和交叉索引 Otn,(j;u  
  103.cash receipt 现金收入 eOD;@4lR  
  104.cash disbursement 现金支出 WaN0$66[:  
  105.bank statement 银行对账单 gO4J[_  
  106.bank reconciliation 银行存款余额调节表 7u!R 'D  
  107.balance sheet date 资产负债表日 vp4!p~C{  
  108.net realizable value 可变现净值 6H VS0  
  109.storeroom 仓库 vV#Jl) A  
  110.sale invoice 销售发票 zEF3B  
  111.price list 价目表 EZIMp8^  
  112.positive confirmation request 积极式询证函 t{!}^{ "5  
  113.negative confirmation request 消极式询证函 "KW\:uc /  
  114.purchase requisition 请购单 8_Y{7;<ey  
  115.receiving report 验收报告 ]Vl * !,(i  
  116.gross margin 毛利 }N2T/U  
  117.manufacturing overhead 制造费用 =:6Y<ftC  
  118.material requisition 领料单 mV`Z]-$$i  
  119.inventory-taking 存货盘点 N~\1yQT  
  120.bond certificate 债券 AvEJX0"\df  
  121.stock certificate 股票 z6|P]u  
  122.audit report 审计报告 U&w Ve$  
  123.entity 被审计单位 .4_EaQ;jX  
  124.addressee of the audit report 审计报告的收件人 Bu>srX9f  
  125.unqualified opinion 无保留意见 m {_\@'q  
  126.qualified opinion 保留意见 vj[ .`fY  
  127.disclaimer of opinion 无法表示意见 Cg}cD.  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   }n:'@}  
  A (2)absorbed overhead 已吸收制造费用 zJ3{!E}`v  
  A (3)absorption costing 吸收成本计算 '"~|L>F%G  
  A (4)account 账户,报表   R7ZxS  
  A (5)accounting postulate 会计假设   ,Ztj  
  A (6)accounting series release 会计公告文件   lY.FmF}k  
  A (7)accounting valuation 会计计价   yew9bn0a=  
  A (8)account sale 承销清单 Rw^4S@~T  
  A (9)accountability concept 经营责任概念   -AD3Pd|Y[  
  A (10)accountancy 会计职业   opte)=]J  
  A (11)accountant 会计师   _D$|l k-  
  A (12)accounting 会计   B6MMn.  
  A (13)agency cost 代理成本   ,hT t]w  
  A (14)accounting bases 会计基础   4 FGcCE3  
  A (15)accounting manual 会计手册   =MB[v/M59w  
  A (16)accounting period 会计期间   d01bt$8>  
  A (17)accounting policies 会计方针   _9Iz'-LgB  
  A (18)accounting rate of return 会计报酬率   HS="t3  
  A (19)accounting reference date 会计参照日   y''`73U"  
  A (20)accounting reference period 会计参照期间   5mnIQ~psR  
  A (21)accrual concept 应计概念   -XkCbxZ  
  A (22)accrual expenses 应计费用   Iy8Ehwejd  
  A (23)acid test ration 速动比率(酸性测试比率)   ~U~KUL|  
  A (24)acquisition 购置   Pqo"~&Y|~  
  A (25)acquisition accounting 收购会计   +sQ=Uw#e  
  A (26)activity based accounting 作业基础成本计算   J6n@|L!yO  
  A (27)adjusting events 调整事项   ,l&Dt,  
  A (28)administrative expenses 行政管理费   <^ @1wg  
  A (29)advice note 发货通知   zp!{u{  
  A (30)amortization 摊销   < :<E~anH  
  A (31)analytical review 分析性检查   &}OaiTzEmc  
  A (32)annual equivalent cost 年度等量成本法   l<(MC R*  
  A (33)annual report and accounts 年度报告和报表   Fv.}w_  
  A (34)appraisal cost 检验成本   ht!o_0{~  
  A (35)appropriation account 盈余分配账户   Wf-i)oc4I  
  A (36)articles of association 公司章程细则   9 =ns.r  
  A (37)assets 资产   C6M|A3^T  
  A (38)assets cover 资产保障   BCJo/m  
  A (39)asset value per share 每股资产价值   % E3  
  A (40)associated company 联营公司   *6df|q  
  A (41)attainable standard 可达标准   =v:vc~G6  
J)x-Yhe  
 A (42)attributable profit 可归属利润   c/^} =t(  
  A (43)audit 审计   i`z1if6O  
  A (44)audit report 审计报告   -iR}kP|  
  A (45)auditing standards 审计准则   ;8'hvc3i$  
  A (46)authorized share capital 额定股本   ]p\7s  
  A (47)available hours 可用小时   4fT,/[k?  
  A (48)avoidable costs 可避免成本 3PIZay  
  B (49)back-to-back loan 易币贷款   W.r0W2))(  
  B (50)backflush accounting 倒退成本计算   Rf^$?D&^  
  B (51)bad debts 坏帐   9 ]c2ub7  
  B (52)bad debts ratio 坏帐比率   *Cz>r}W  
  B (53)bank charges 银行手续费   re2M!m6k5  
  B (54)bank overdraft 银行透支   _<6 ^r  
  B (55)bank reconciliation 银行存款调节表   A0m  
  B (56)bank statement 银行对账单   9s>q 4_D  
  B (57)bankruptcy 破产   3%bCv_6B  
  B (58)basis of apportionment 分摊基础   6y)TXp  
  B (59)batch 批量   Pv17wUB  
  B (60)batch costing 分批成本计算   |F=!0Id<  
  B (61)beta factor B(市场)风险因素   F=7X,hK  
  B (62)bill 账单   A5S9F8Q /]  
  B (63)bill of exchange 汇票   GPONCL8(0  
  B (64)bill of landing 提单   *T-+Pm-Cq  
  B (65)bill of materials 用料预计单   6}6;%{p"Gu  
  B (66)bill payable 应付票据   0M7Or)qN  
  B (67)bill receivable 应收票据   umaF}}-Q{  
  B (68)bin card 存货记录卡   Nj$3Ig"l  
  B (69)bonus 红利   k@L},Td  
  B (70)book-keeping 薄记   N7Kq$G2O  
  B (71)Boston classification 波士顿分类   JR8 b[Oj.S  
  B (72)breakeven chart 保本图   eee77.@y-p  
  B (73)breakeven point 保本点   (OwAhjHE  
  B (74)breaking-down time 复位时间   {F6>XuS=u  
  B (75)budget 预算   ;IZ*o<_  
  B (76)budget center 预算中心   9UsA>m.  
  B (77)budget cost allowance 预算成本折让   ##+|zka!U  
  B (78)budget manual 预算手册   ]-QY, k  
  B (79)budget period 预算期间   \3JZ =/  
  B (80)budgetary control 预算控制   b`){f\#t  
  B (81)budgeted capacity 预算生产能力   hiq7e*Nsb  
  B (82)burden 制造费用   dw#K!,g  
  B (83)business center 经营中心   `% IzW2v6  
  B (84)business entity 营业个体   Ydm 0  
  B (85)business unit 经营单位   2~dUnskyy  
 B (86)buy-out management 管理性购买产权   ,V1/( |[h  
  B (87)by-product 副产品 B>Tfyo  
  C (88)called-up share capital 催缴股本   #5)0~4%l  
  C (89)capacity 生产能力   7r;7'X5  
  C (90)capacity ratios 生产能力比率   Rah"La  
  C (91)capital 资本   $0$'co"  
  C (92)capital assets pricing model资本资产计价模式   O#LG$Y n*  
  C (93)capital commitment 承诺资本   HK&Ul=^VN|  
  C (94)capital employed 已运用的资本   #hG0{_d7  
  C (95)capital expenditure 资本支出   Uc%n{ a-a  
  C (96)capital expenditureauthorization 资本支出核准    ?QxI2J  
  C (97)capital expenditure control 资本支出控制   W!vN (1:(  
  C (98)capital expenditure proposal资本支出申请   M8dv y!D  
  C (99)capital funding planning 资本基金筹集计划   5 .m&93P  
  C (100)capital gain 资本收益   /kV3[Rw+  
  C (101)capital investment appraisal资本投资评估   x\PZ.o  
  C (102)capital maintenance 资本保全   j5Kw0Wy7  
  C (103)capital resource planning 资本资源计划   rQmDpoy=  
  C (104)capital surplus 资本盈余   b3R1L|@  
  C (105)capital turnover 资本周转率   wpgO09  
  C (106)card 记录卡   CD]hi,B_J  
  C (107)cash 现金   Dl=9<:6FW  
  C (108)cash account 现金账户   9{ [I|  
  C (109)cash book 现金账薄   \9"   
  C (110)cash cow 金牛产品   <A|X4;  
  C (111)cash flow 现金流量   loRT+u$&  
  C (112)cash discounted 现金贴现   < z':_,  
  C (113)cash flow budget 现金流量预算   kw)( "SQ  
  C (114)cash flow statement 现金流量表   0lpkG ="&r  
  C (115)cash ledger 现金分类账   w>#{Nl7gz  
  C (116)cash limit 现金限额   h?_Cv *0q  
  C (117)CCA 现时成本会计   #1Zqq([@  
  C (118)center 中心   xgDd5`W  
  C (119)changeover time 变更时间   +85#`{ D  
  C (120)chartered entity 特许经济个体   jfmHc(fX4  
  C (121)cheque 支票   p7{2/m j  
  C (122)cheque register 支票登记薄   yS#)F.  
  C (123)coin analysis 零钱分类   42/MBP`\Y  
  C (124)classification 分类   z$g cK>@l  
  C (125)clock card 工时卡   MB7UI8  
  C (126)code 代码   _{j'` #  
  C (127)commitment accounting 承诺确认会计   /ILj}g'  
  C (128)common cost 共同成本   w8=&rzr8  
  C (129)company limited byguarantee 有限担保责任公司   s!k7Wwj  
C (130)company limited shares 股份有限公司   `iHyGfm  
  C (131)competitive position 竞争能力状况   @!p bR(8  
  C (132)concept 概念   &f=O`*I'+!  
  C (133)conglomerate 跨行业企业   ;x<5F+b  
  C (134)consistency concept 一致性概念   {F!/\ 2a  
  C (135)consolidated accounts 合并报表   ak,KHA6u  
  C (136)consolidation accounting 合并会计   4^r4O#  
  C (137)consortium 财团   oX=dJJ E  
  C (138)contingency plan 应急计划   )Ehi 8  
  C (139)contingent liabilities 或有负债   o*MiKgQ&  
  C (140)continuous operation 连续生产   &}'FC7}  
  C (141)contra 抵消   9Lus,l\  
  C (142)contract cost 合同成本   '/OcJVSR  
  C (143)contract costing 合同成本计算   J\@|c.ws  
  C (144)contribution 贡献毛益   *wk?{ U  
  C (145)contribution centre 贡献中心   sKy3('5;  
  C (146)contribution chart 贡献图   YD3jP}Ym  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   }VU^ 8D  
  C (148)contribution to salesration 贡献毛益对销售比率   7xF)\um  
  C (149)control 控制   "D\>oFu  
  C (150)control account 控制帐户   oACbZ#/@n  
  C (151)control limits 控制限度   SFu]*II;{  
  C (152)controllability concept 可控制概念   xzi_u.iOP  
  C (153)controllable cost 可控制成本   ^ps6\>=0cW  
  C (154)conversion cost 加工成本   kzE<Y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Ux,?\Vd  
  C (156)corporate appraisal 公司评估   eOoqH$ i  
  C (157)corporate planning 公司计划   H(hE;|q/  
  C (158)corporate social reporting 公司社会报告   0g 2?  
  C (159)corporation 股份公司   pV8_i7\  
  C (160)cost 成本   ! k[JP+;  
  C (161)cost account 成本帐户   ^ h$^j  
  C (162)cost accounting 成本会计   '[Sm w'n6-  
  C (163)cost accounting manual 成本手册   LR "=(  
  C (164)cost accounts calendar 成本报表的日历时间   T_)g/,5>  
  C (165)cost adjustment 成本调整   3F?7oMNIh  
  C (166)cost allocation 成本分配   YdZ9##IU3  
  C (167)cost apportionment 成本分摊    )[S#:PP  
  C (168)cost attribution 成本归属   rp '^]Zx  
  C (169)cost audit 成本审计   /78zs-  
  C (170)cost behaviour 成本性态   KqN;a i,F  
  C (171)cost benefit analysis 成本效益分析   uTdx`>M,O  
  C (172)cost center 成本中心   J$W4AT  
  C (173)cost driver 成本动因
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