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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 nr9#3 Lb  
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  1.audit   审计 CIs1*:Q9  
  2.attestation   鉴证 j9 &AMg  
  3.credibility   可信赖程度 U Bk 5O&  
  4.audit of financial statements 财务报表审计 sMpC4E  
  5.agreed-upon procedures 执行商定程序 tFP;CW!E  
  6.high levels of assurance 高水平保证 #Ew eG^!#  
  7.compilation 编制 K &~#@ I;  
  8.reliability 可靠性 9g,L1 W*  
  9.relevance 相关性 KV&_^xSoh|  
  10.professional skepticism 职业谨慎 p 7E{es|J  
  11.objectivity 客观性 g7q]Vj  
  12. professional competence 专业胜任能力 2|H'j~  
  13.Senior/CPA-in-charge 项目经理 lNp :2P  
  14.audit engagement letter 业务约定书 ^xu)~:} i  
  15.recurring audit 连续审计 Q~8&pP8 I!  
  16.the client 委托人 VH1c)FI  
  17.change CPA 更换注册会计 ve/6-J!5Y.  
  18.the existing CPA 现任注册会计师 -tdON  
  19.the successor CPA 后任注册会计师 BE@H~<E J  
  20.the preceding CPA前任注册会计师 {*P7)  
  21.issue the audit report 出具审计报告 \\pyu]z  
  22.expert 专家 f#-T%jqnK  
  23.the board of directors 董事会 T{J`t*Ym  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ku,A}5-6  
  25.assess material misstatement risks评估重大错报风险 DB= cc  
  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;PnjCD<`  
  27.a general knowledge of —— 初步了解―――的情况 ?fX8WRdh  
  28.a more knowledge of—— 进一步了解的情况 fi@+swfc  
  29.the prior year‘s working papers 以前年度工作底稿 K OHH74}_  
  30.minutes of meeting 会议纪要 {mr)n3  
  31.business risks 经营风险 BGYm]b\j[  
  32.appropriateness 适当性 z_0lMX`  
  33.accounting estimate 会计估计 @z?.P;f9#  
  34.management representations 管理层声明 xI),0 db  
  35.going concern assumption 持续经营假设 AS-t][m#  
  36.audit plan 审计计划 ,]N%(>ot  
  37.significant audit areas 重点审计领域 G:s:NXy^  
  38.error 错误 yX Q;LQ;  
  39.fraud舞弊 L6}x3  
  40.modified or additional procedures 修改或追加审计程序 o5A_j?t  
  41.misappropriation of assets 侵占资产 xb_:9   
  42.transactions without substance 虚假交易 ,TA [el%#  
  43.unusual pressures 异常压力 @+vTGjHA  
  44.the suspected noncompliance 涉嫌存在违法行为 Nm.>C4  
  45.materialiy 重要性 1VsEic  
  46.exceed the materiality level 超过重要性水平 s3%8W==rBW  
  47.approach the materiality level 接近重要性水平 hWe}(Ks  
  48.an acceptably low level 可接受水平 LjAIB(*  
  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 85~h+Q;  
  50.misstatements or omissions 错报或漏报 6spk* 8e  
  51.aggregate 总计 (:muxby%  
  52.subsequent events 期后事项 dNt|"9~&  
  53.adjust the financial statements 调整财务报表 c324@o^V  
  54.perform additional audit procedures 实施追加的审计程序 QQ8W;x  
  55.audit risk 审计风险 /Day5\Q#  
  56.detection risk 检查风险 "x^bl+_"  
  57.inappropriate audit opinion 不适当的审计意见 BC[d={_-  
  58.material misstatement 重大的错报 *<j@+Ch  
  59.tolerable misstatement 可容忍错报 3k0%H]wt  
  60.the acceptable level of detection risk 可接受的检查风险 T#f@8 -XUE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \Y 4Z Q"0Q  
  62.simall business 小规模企业 n?tAa|_  
  63.accounting system 会计系统 K9Fnb6J$u  
  64.test of control 控制测试 ea+rjvm  
  65.walk-through test 穿行测试 0)4 4*T  
  66.communication 沟通 3]'z8i({7Y  
  67.flow chart 流程图 )5OU!c  
  68.reperformance of internal control 重新执行 I]$d,N!.  
  69.audit evidence 审计证据 <}1%">RA  
  70.substantive procedures 实质性程序 |O2PcYNu  
  71.assertions 认定 ?8m/]P/~  
  72.esistence 存在 _x{x#d;L3  
  73.occurrence 发生 7rg[5hP T  
  74.completeness 完整性 F'*&-l  
  75.rights and obligations 权利和义务 0-HE, lv  
  76.valuation and allocation 计价和分摊 @>j \~<%  
  77.cutoff 截止 *xC '  
  78.accuracy 准确性 4BtdN-T}b  
  79.classification 分类 o>tT!8rH  
  80.inspection 检查 `:4cb $  
  81.supervision of counting 监盘  8[OiG9b  
  82.observation 观察 mm`3-F|  
  83.confirmation 函证 UQ~rVUo.c  
  84.computation 计算 Q(3x"+  
  85.analytical procedures 分析程序 {r8CzJ'f  
  86.vouch 核对 es]m 6A  
  87.trace 追查 }YO}LQ-|  
  88.audit sampling 审计抽样 `pUArqf  
  89.error 误差 %"2B1^o>  
  90.expected error 预期误差 uy{KV"%"^g  
  91.population 总体 vm4oaVi  
  92.sampling risk 抽样风险 o3kj7U:'x  
  93.non- sampling risk 非抽样风险 x6tY _lzJ  
  94.sampling unit 抽样单位 9@B+$~:}7  
  95.statistical sampling 统计抽样 -9"Ls?Cu  
  96.tolerable error 可容忍误差 i=+6R  
  97.the risk of under reliance 信赖不足风险 q4N$.hpb  
  98.the risk of over reliance 信赖过度风险 D ]eF3a.G  
  99.the risk of incorrect rejection 误拒风险 P|U>(9;P,  
  100. the risk of incorrect acceptance 误受风险 ')V5hKb^  
  101.working trial balance 试算平衡表 GAlO<Mu  
  102.index and cross-referencing 索引和交叉索引 }D O#{@af  
  103.cash receipt 现金收入 '*; rm*n  
  104.cash disbursement 现金支出 1P_bG47  
  105.bank statement 银行对账单 3!L)7Z/  
  106.bank reconciliation 银行存款余额调节表 iz(+(M   
  107.balance sheet date 资产负债表日 =qvU9p2o  
  108.net realizable value 可变现净值 5KSsRq/8"  
  109.storeroom 仓库 8ic_|hfY  
  110.sale invoice 销售发票 K~>kruO";  
  111.price list 价目表 = Yk$Q\c  
  112.positive confirmation request 积极式询证函 V'$ eun  
  113.negative confirmation request 消极式询证函 fZO /HzX  
  114.purchase requisition 请购单 }2@$2YR[  
  115.receiving report 验收报告 8Bvjj|~ (@  
  116.gross margin 毛利 DI7trR`  
  117.manufacturing overhead 制造费用 f@mM&e=f  
  118.material requisition 领料单 b4wJnmC8  
  119.inventory-taking 存货盘点 6eD[)_?]y  
  120.bond certificate 债券 n'H\*9t  
  121.stock certificate 股票 "e"`Or  
  122.audit report 审计报告 k*Kq:$9"  
  123.entity 被审计单位 :EjIV]e  
  124.addressee of the audit report 审计报告的收件人 hbK+\X  
  125.unqualified opinion 无保留意见 4 C:YEX~  
  126.qualified opinion 保留意见 )".gjW8{#L  
  127.disclaimer of opinion 无法表示意见 1"k@O)?JP  
  128.adverse opinion 否定意见
h(sD]N  
P,w J@8lv  
A (1)ABC 作业基础成本计算   8z-Td-R6  
  A (2)absorbed overhead 已吸收制造费用 /%7eo?@,  
  A (3)absorption costing 吸收成本计算 u=[oo @Rk`  
  A (4)account 账户,报表   `dK\VK^  
  A (5)accounting postulate 会计假设   M: 6 cma5  
  A (6)accounting series release 会计公告文件   ^ =ikxZyO  
  A (7)accounting valuation 会计计价   vIJdl2(^E  
  A (8)account sale 承销清单 `3-j%H2R  
  A (9)accountability concept 经营责任概念   UgP5^3F2  
  A (10)accountancy 会计职业   lFcC Wy  
  A (11)accountant 会计师   SZPu"O\  
  A (12)accounting 会计   kLhtkuS4  
  A (13)agency cost 代理成本   ]V_ 9[=%  
  A (14)accounting bases 会计基础   580t@?  
  A (15)accounting manual 会计手册   8yo9$~u;  
  A (16)accounting period 会计期间   'a}{s>{O  
  A (17)accounting policies 会计方针   R Mm`<:H_  
  A (18)accounting rate of return 会计报酬率   e.T5F`Du  
  A (19)accounting reference date 会计参照日   a AuQw  
  A (20)accounting reference period 会计参照期间   x>@U qUJV  
  A (21)accrual concept 应计概念   gLH(Wr~(a  
  A (22)accrual expenses 应计费用   JnZxP> 2B  
  A (23)acid test ration 速动比率(酸性测试比率)   YpL}R#  
  A (24)acquisition 购置   ZBGI_9wZ  
  A (25)acquisition accounting 收购会计   ~-6;h.x=  
  A (26)activity based accounting 作业基础成本计算   4aRYz\yT=  
  A (27)adjusting events 调整事项   F ;D_zo?  
  A (28)administrative expenses 行政管理费   r?Vob}'Pt]  
  A (29)advice note 发货通知   7mN?;X33  
  A (30)amortization 摊销   Dt ?Fs  
  A (31)analytical review 分析性检查   01Aa.i^d(  
  A (32)annual equivalent cost 年度等量成本法   ^c5(MR7LD  
  A (33)annual report and accounts 年度报告和报表   L*Y}pO  
  A (34)appraisal cost 检验成本   P'K')]D=!  
  A (35)appropriation account 盈余分配账户   (xTHin$  
  A (36)articles of association 公司章程细则   5s>9v  
  A (37)assets 资产   LF0~H}S;6B  
  A (38)assets cover 资产保障   T:ck/:ZH  
  A (39)asset value per share 每股资产价值   Ort\J~ O  
  A (40)associated company 联营公司   xQ[YQ!l  
  A (41)attainable standard 可达标准   x83XJFPWL  
0nS6<:  
 A (42)attributable profit 可归属利润   @dXf_2T v=  
  A (43)audit 审计   zQ [mO  
  A (44)audit report 审计报告   4k#6)e  
  A (45)auditing standards 审计准则   N 8OPeY  
  A (46)authorized share capital 额定股本   S `[8TZ  
  A (47)available hours 可用小时   uC3$iY:_e  
  A (48)avoidable costs 可避免成本 o;J;k_[MX  
  B (49)back-to-back loan 易币贷款   V.VJcx  
  B (50)backflush accounting 倒退成本计算   FYl3c   
  B (51)bad debts 坏帐   mb{q(WEPP  
  B (52)bad debts ratio 坏帐比率   @GeHWv  
  B (53)bank charges 银行手续费   <5IQc[3]aP  
  B (54)bank overdraft 银行透支   p6[ (81  
  B (55)bank reconciliation 银行存款调节表   A[JM4x   
  B (56)bank statement 银行对账单   kEP<[K  
  B (57)bankruptcy 破产   C6^j#rl  
  B (58)basis of apportionment 分摊基础   ch })ivFP[  
  B (59)batch 批量   u)~s4tP4  
  B (60)batch costing 分批成本计算   qm%nIU \*  
  B (61)beta factor B(市场)风险因素   A*i_|]Q  
  B (62)bill 账单   mH\@QdF  
  B (63)bill of exchange 汇票   1;&T^Gdj  
  B (64)bill of landing 提单   e U;jP]FA  
  B (65)bill of materials 用料预计单   M-Sv1ZLh  
  B (66)bill payable 应付票据   6+PGwCS  
  B (67)bill receivable 应收票据   vr4S9`,  
  B (68)bin card 存货记录卡   ] .5O X84  
  B (69)bonus 红利   '9q6aM/&  
  B (70)book-keeping 薄记   m UgRm]  
  B (71)Boston classification 波士顿分类   z_l. V/G)  
  B (72)breakeven chart 保本图    AP w6  
  B (73)breakeven point 保本点   HJ@5B"  
  B (74)breaking-down time 复位时间   ( 3;`bvYH"  
  B (75)budget 预算   (oYW]c}G,  
  B (76)budget center 预算中心   2C1+_IL   
  B (77)budget cost allowance 预算成本折让   c #pj:f*H  
  B (78)budget manual 预算手册   TB#N k5  
  B (79)budget period 预算期间   D^$OCj\  
  B (80)budgetary control 预算控制   oD0EOT/E  
  B (81)budgeted capacity 预算生产能力   K\^&+7&zVg  
  B (82)burden 制造费用   &yLc1#H  
  B (83)business center 经营中心   Z*eoA  
  B (84)business entity 营业个体   ?D=8{!R3  
  B (85)business unit 经营单位   7cw]v"iv  
 B (86)buy-out management 管理性购买产权   5\S&)ZA@  
  B (87)by-product 副产品 ]>8)|]O 6n  
  C (88)called-up share capital 催缴股本   )4uq iA6  
  C (89)capacity 生产能力   9L"?wv  
  C (90)capacity ratios 生产能力比率   * nCx[  
  C (91)capital 资本   =l,#iYJP8  
  C (92)capital assets pricing model资本资产计价模式   fl)zQcA  
  C (93)capital commitment 承诺资本   4_Y!elH)  
  C (94)capital employed 已运用的资本   v<&v] !nF  
  C (95)capital expenditure 资本支出   X9~p4ys9{  
  C (96)capital expenditureauthorization 资本支出核准   8 u:2,l  
  C (97)capital expenditure control 资本支出控制   oAz<G  
  C (98)capital expenditure proposal资本支出申请   hdj%|~Fj  
  C (99)capital funding planning 资本基金筹集计划   O<X )p`,`  
  C (100)capital gain 资本收益   .bfST.OA  
  C (101)capital investment appraisal资本投资评估   &7Kb]Ti  
  C (102)capital maintenance 资本保全   nh;y:Bi  
  C (103)capital resource planning 资本资源计划   sHsg_6~  
  C (104)capital surplus 资本盈余   $G3@< BIN  
  C (105)capital turnover 资本周转率   6~@5X}^<0  
  C (106)card 记录卡   \EI#az=I  
  C (107)cash 现金   ^Y 7U1I  
  C (108)cash account 现金账户   j^ I!6j=ZX  
  C (109)cash book 现金账薄   ]M\q0>HoJ  
  C (110)cash cow 金牛产品   e5OVq ,  
  C (111)cash flow 现金流量   FL&dv  
  C (112)cash discounted 现金贴现   P` ]ps?l  
  C (113)cash flow budget 现金流量预算   =|V" #3$f  
  C (114)cash flow statement 现金流量表   OjATSmZ@@  
  C (115)cash ledger 现金分类账   JqEb;NiP)5  
  C (116)cash limit 现金限额   4Py3I9  
  C (117)CCA 现时成本会计   f{_)rsqf  
  C (118)center 中心   x4 hO$3o  
  C (119)changeover time 变更时间   |j# ^@R  
  C (120)chartered entity 特许经济个体   VIg\]%qse  
  C (121)cheque 支票   {AgBwBCE  
  C (122)cheque register 支票登记薄   0BDS_Rx  
  C (123)coin analysis 零钱分类   rKIRNc#d  
  C (124)classification 分类   +XQP jg  
  C (125)clock card 工时卡   '!@A}&]  
  C (126)code 代码   mu>] 9ZW  
  C (127)commitment accounting 承诺确认会计   xB,/dMdTj  
  C (128)common cost 共同成本   {*fUJmao"  
  C (129)company limited byguarantee 有限担保责任公司   W5X7FEW  
C (130)company limited shares 股份有限公司   pN+I]NgQ  
  C (131)competitive position 竞争能力状况   #JFYws  
  C (132)concept 概念   TrQm]9@  
  C (133)conglomerate 跨行业企业   ~'{VaYk]v  
  C (134)consistency concept 一致性概念   }5hZo%w[n  
  C (135)consolidated accounts 合并报表   dk:xnX%  
  C (136)consolidation accounting 合并会计   Om6Mmoqh  
  C (137)consortium 财团   2-7Z(7G{ F  
  C (138)contingency plan 应急计划   Wl TpX`  
  C (139)contingent liabilities 或有负债   C *Xik9n  
  C (140)continuous operation 连续生产   wPQ&Di*X}  
  C (141)contra 抵消   nF|Oy0  
  C (142)contract cost 合同成本   UO J*a1BM  
  C (143)contract costing 合同成本计算   X2{`l8%Ek  
  C (144)contribution 贡献毛益   /N%zwj/*  
  C (145)contribution centre 贡献中心   pJ6Jx(  
  C (146)contribution chart 贡献图   C (U  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cqjl5UB  
  C (148)contribution to salesration 贡献毛益对销售比率   4znH$M>bU  
  C (149)control 控制   Z*Zc]hD  
  C (150)control account 控制帐户   F {/>u(@3  
  C (151)control limits 控制限度   ,zoB0([  
  C (152)controllability concept 可控制概念   ?-S8yqe  
  C (153)controllable cost 可控制成本   $':JI#  
  C (154)conversion cost 加工成本   bw0 20@O*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?61L|vr  
  C (156)corporate appraisal 公司评估   L9$&-A9ix  
  C (157)corporate planning 公司计划   Eo Ko   
  C (158)corporate social reporting 公司社会报告   1]Lhk?4t  
  C (159)corporation 股份公司   C$t.C rxx  
  C (160)cost 成本   |zh +  
  C (161)cost account 成本帐户   V07VwVD  
  C (162)cost accounting 成本会计   l[Tt[n  
  C (163)cost accounting manual 成本手册   73VQ@J n  
  C (164)cost accounts calendar 成本报表的日历时间   L7<+LA)s0  
  C (165)cost adjustment 成本调整   'H! V54 \j  
  C (166)cost allocation 成本分配   2'Y{FY_Z  
  C (167)cost apportionment 成本分摊   a^(2q{*  
  C (168)cost attribution 成本归属   l\_x(BH  
  C (169)cost audit 成本审计   8<Xq=*J+  
  C (170)cost behaviour 成本性态   }|SIHz!R  
  C (171)cost benefit analysis 成本效益分析   3hH>U%`-  
  C (172)cost center 成本中心   JBvk)ogM  
  C (173)cost driver 成本动因
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