论坛风格切换切换到宽版
  • 3297阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
KArf:d  
 {3yzC  
注会《审计》英语常用词汇 :35J<oG  
^TVy :5Ag  
SEr\ u#  
  1.audit   审计 +Nv&Qu%  
  2.attestation   鉴证 eg~$WB ;1  
  3.credibility   可信赖程度 !-2nIY!  
  4.audit of financial statements 财务报表审计 %FT F  
  5.agreed-upon procedures 执行商定程序 {G&K_~Vj  
  6.high levels of assurance 高水平保证 ~ bL(mq  
  7.compilation 编制 j^llO1i/  
  8.reliability 可靠性 1m|Oi%i4  
  9.relevance 相关性 TmH#  
  10.professional skepticism 职业谨慎 [ 8N1tZ{`  
  11.objectivity 客观性 jeN_ sm81b  
  12. professional competence 专业胜任能力 q-/A_5>!;f  
  13.Senior/CPA-in-charge 项目经理 3*CF!Y%  
  14.audit engagement letter 业务约定书 @{@x2 '-A  
  15.recurring audit 连续审计 ?#ndMv!$  
  16.the client 委托人 & oZI. Qeo  
  17.change CPA 更换注册会计  h#^IT  
  18.the existing CPA 现任注册会计师 KNC!T@O|{#  
  19.the successor CPA 后任注册会计师 ~)tIO<$U  
  20.the preceding CPA前任注册会计师 } !pC}m  
  21.issue the audit report 出具审计报告 /(BQzCP9O;  
  22.expert 专家 bnWIB+%_  
  23.the board of directors 董事会  .r[DqC  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cm%QV?  
  25.assess material misstatement risks评估重大错报风险 @Q !f^  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~/! Zh  
  27.a general knowledge of —— 初步了解―――的情况 _p?lRU8  
  28.a more knowledge of—— 进一步了解的情况 (nbqL+  
  29.the prior year‘s working papers 以前年度工作底稿 zbddn4bW9  
  30.minutes of meeting 会议纪要 Q pz01x  
  31.business risks 经营风险 ]d9;YVAU  
  32.appropriateness 适当性 JiDX|Q<c  
  33.accounting estimate 会计估计 x/~V ZO  
  34.management representations 管理层声明  L/%3_,  
  35.going concern assumption 持续经营假设 'dQ2"x?4  
  36.audit plan 审计计划 1jh^-d5  
  37.significant audit areas 重点审计领域 w)&]k#r  
  38.error 错误 OC#oJwC  
  39.fraud舞弊 2Q|Vg*x \U  
  40.modified or additional procedures 修改或追加审计程序 n/p M[gI  
  41.misappropriation of assets 侵占资产 9:!n'mn  
  42.transactions without substance 虚假交易 |ZJ]`qmZ  
  43.unusual pressures 异常压力 J *.Nf)i  
  44.the suspected noncompliance 涉嫌存在违法行为 8{6KWqG\  
  45.materialiy 重要性 }bIEWho  
  46.exceed the materiality level 超过重要性水平 J}i$ny_3OB  
  47.approach the materiality level 接近重要性水平 pHsp]a  
  48.an acceptably low level 可接受水平 W ;,Uh E  
  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 NJz8ANpro$  
  50.misstatements or omissions 错报或漏报 uB 6`e!Q  
  51.aggregate 总计 -[~{c]/c  
  52.subsequent events 期后事项 :)q/8 0@  
  53.adjust the financial statements 调整财务报表 A_{QY&%m  
  54.perform additional audit procedures 实施追加的审计程序 U2ecvq[T  
  55.audit risk 审计风险 uCNQ.Nbf C  
  56.detection risk 检查风险 hnvn&{|  
  57.inappropriate audit opinion 不适当的审计意见 @H@& B`Kd  
  58.material misstatement 重大的错报 TqKL(Qw E  
  59.tolerable misstatement 可容忍错报 > 9JzYI^  
  60.the acceptable level of detection risk 可接受的检查风险 JR$Dp&]I  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 )cUc}Avg}  
  62.simall business 小规模企业 Z2PLm0%:  
  63.accounting system 会计系统 Fng":28o  
  64.test of control 控制测试 er+m:XuV  
  65.walk-through test 穿行测试 3`n5[RV  
  66.communication 沟通 NqkR R$O  
  67.flow chart 流程图  3iV/7~ O  
  68.reperformance of internal control 重新执行 2OAh7'8<  
  69.audit evidence 审计证据 aP cO9  
  70.substantive procedures 实质性程序 ~Msee+ZZ :  
  71.assertions 认定 }qc[ysDK]  
  72.esistence 存在 "2'nLQ""q  
  73.occurrence 发生 [@rZ.Hsl  
  74.completeness 完整性 Y_p   
  75.rights and obligations 权利和义务 }f^K}*sK$5  
  76.valuation and allocation 计价和分摊 [9z<*@$-  
  77.cutoff 截止 hAfRHd  
  78.accuracy 准确性 pk}*0 Y-  
  79.classification 分类 .m;1V6  
  80.inspection 检查 ok-sm~bp  
  81.supervision of counting 监盘 {h&*H[Z z  
  82.observation 观察 6b-d#H/1Y  
  83.confirmation 函证 M q[;:  
  84.computation 计算 5EFow-AH  
  85.analytical procedures 分析程序 }}cVPB7   
  86.vouch 核对 k:m~'r8z  
  87.trace 追查 b\U Q6 V  
  88.audit sampling 审计抽样 q0 `Vw%  
  89.error 误差 | (v/>t  
  90.expected error 预期误差 p %  3B^  
  91.population 总体 viD+~j18  
  92.sampling risk 抽样风险 5}*aP  
  93.non- sampling risk 非抽样风险 }UXj|SY  
  94.sampling unit 抽样单位 _UjAct]6  
  95.statistical sampling 统计抽样 H#m)`=nZSZ  
  96.tolerable error 可容忍误差 vFL3eu#  
  97.the risk of under reliance 信赖不足风险 mrqCW]#u  
  98.the risk of over reliance 信赖过度风险 /B|#GJ\\3  
  99.the risk of incorrect rejection 误拒风险 ]v rpr%K  
  100. the risk of incorrect acceptance 误受风险 A. U<  
  101.working trial balance 试算平衡表 #T#&qo#  
  102.index and cross-referencing 索引和交叉索引 v^[tK2&v  
  103.cash receipt 现金收入 &^ =t%A%#  
  104.cash disbursement 现金支出 #8;^ys1f  
  105.bank statement 银行对账单 I y8gQdI  
  106.bank reconciliation 银行存款余额调节表 y<BiR@%,7  
  107.balance sheet date 资产负债表日 m?;)C~[  
  108.net realizable value 可变现净值 E2X KhW  
  109.storeroom 仓库 7R7g $  
  110.sale invoice 销售发票 9^v|~f  
  111.price list 价目表 jn]hqTy8  
  112.positive confirmation request 积极式询证函 r$k *:A$%  
  113.negative confirmation request 消极式询证函 q{yz]H,  
  114.purchase requisition 请购单 %lv2;-  
  115.receiving report 验收报告 w]tv<U={  
  116.gross margin 毛利 fR6ot#b  
  117.manufacturing overhead 制造费用 %[lX  H  
  118.material requisition 领料单 x"8(j8e  
  119.inventory-taking 存货盘点 F m h;d*IT  
  120.bond certificate 债券 nLto=tNUO  
  121.stock certificate 股票 @ew Qx|  
  122.audit report 审计报告 r.-NfK4  
  123.entity 被审计单位 :/~`"`#1  
  124.addressee of the audit report 审计报告的收件人 *r:8=^C7S  
  125.unqualified opinion 无保留意见 MA(\ r  
  126.qualified opinion 保留意见 <~"qz*_  
  127.disclaimer of opinion 无法表示意见 HY5g>wv@  
  128.adverse opinion 否定意见
Tud[VS?99  
jGR_EE  
A (1)ABC 作业基础成本计算   [p}J=1S  
  A (2)absorbed overhead 已吸收制造费用 {* >$aI  
  A (3)absorption costing 吸收成本计算 %?X~,  
  A (4)account 账户,报表   E|6X.Ny]   
  A (5)accounting postulate 会计假设   K JPB-  
  A (6)accounting series release 会计公告文件   J:#B,2F+^  
  A (7)accounting valuation 会计计价   e`k 2g ^  
  A (8)account sale 承销清单 n$5 ,B*  
  A (9)accountability concept 经营责任概念   3t68cdFlz  
  A (10)accountancy 会计职业   Z(/jQ=ozQ  
  A (11)accountant 会计师   NjYpNd?g  
  A (12)accounting 会计   "E/F{6NH  
  A (13)agency cost 代理成本   [m3G%PO@Da  
  A (14)accounting bases 会计基础   jl3RE|M\<  
  A (15)accounting manual 会计手册   u;!CQ w/  
  A (16)accounting period 会计期间   }k\a~<'X  
  A (17)accounting policies 会计方针   Pk~P  
  A (18)accounting rate of return 会计报酬率   sb4 r\[?  
  A (19)accounting reference date 会计参照日   "*%=k%'  
  A (20)accounting reference period 会计参照期间   HQ/PHUg2  
  A (21)accrual concept 应计概念   Iimz  
  A (22)accrual expenses 应计费用   ofcoNLX5c  
  A (23)acid test ration 速动比率(酸性测试比率)   +;:i,`Lmg  
  A (24)acquisition 购置   7S2Bm]fP  
  A (25)acquisition accounting 收购会计   B`"-~4YAf  
  A (26)activity based accounting 作业基础成本计算   j,EE`g&  
  A (27)adjusting events 调整事项   [g&Q_+,j  
  A (28)administrative expenses 行政管理费   :V}8a!3h  
  A (29)advice note 发货通知   sw{EV0&>m  
  A (30)amortization 摊销   c!{.BgGN  
  A (31)analytical review 分析性检查   >9<h?F%S  
  A (32)annual equivalent cost 年度等量成本法   ;P5\EJo  
  A (33)annual report and accounts 年度报告和报表   RX?Nv4-  
  A (34)appraisal cost 检验成本   <wj2:Z0  
  A (35)appropriation account 盈余分配账户   |= N8X  
  A (36)articles of association 公司章程细则   WQiEQ>6(t(  
  A (37)assets 资产   ]~3wq[O  
  A (38)assets cover 资产保障   5T8X2fS:  
  A (39)asset value per share 每股资产价值   Mgcq'{[~Y=  
  A (40)associated company 联营公司   J>!p^|S{  
  A (41)attainable standard 可达标准   5xTm]  
isWB)$q  
 A (42)attributable profit 可归属利润   gOgG23 x  
  A (43)audit 审计   1MfRF v  
  A (44)audit report 审计报告   s8@fZ4  
  A (45)auditing standards 审计准则   47`{ e_YP0  
  A (46)authorized share capital 额定股本   akJ{-   
  A (47)available hours 可用小时   j(/"}d3osm  
  A (48)avoidable costs 可避免成本 YDs/BF Z  
  B (49)back-to-back loan 易币贷款   .Zf# L'Rf  
  B (50)backflush accounting 倒退成本计算   6NJ La|&n  
  B (51)bad debts 坏帐   UO<uG#FB  
  B (52)bad debts ratio 坏帐比率   $ AG.<  
  B (53)bank charges 银行手续费   )ckx&e  
  B (54)bank overdraft 银行透支   <C# s0UX  
  B (55)bank reconciliation 银行存款调节表   6st(s@>  
  B (56)bank statement 银行对账单   5A~w_p*}  
  B (57)bankruptcy 破产   vQ u) uml  
  B (58)basis of apportionment 分摊基础   a ^4(7  
  B (59)batch 批量   LEyn1d  
  B (60)batch costing 分批成本计算   if#$wm%  
  B (61)beta factor B(市场)风险因素   (Clf]\_II  
  B (62)bill 账单   ~NU~jmT2  
  B (63)bill of exchange 汇票   ax>en]rNP  
  B (64)bill of landing 提单   >[ lj8n  
  B (65)bill of materials 用料预计单   cX *  
  B (66)bill payable 应付票据   L?Wl#wP\;*  
  B (67)bill receivable 应收票据   )bPNL$O  
  B (68)bin card 存货记录卡   PM%./  
  B (69)bonus 红利   >tib21*  
  B (70)book-keeping 薄记   2kCJqyWy  
  B (71)Boston classification 波士顿分类   IGu*#>h  
  B (72)breakeven chart 保本图   n$#^gzU4  
  B (73)breakeven point 保本点   pA+Qb.z5z  
  B (74)breaking-down time 复位时间   >%Y.X38Z[  
  B (75)budget 预算   ^6J*yV%  
  B (76)budget center 预算中心   Pbm ;@ V  
  B (77)budget cost allowance 预算成本折让   bTHJbpt*-  
  B (78)budget manual 预算手册   `Bkba:  
  B (79)budget period 预算期间   e<iTU?eJM  
  B (80)budgetary control 预算控制   Nm OQ7T  
  B (81)budgeted capacity 预算生产能力   $Cc4Sggq  
  B (82)burden 制造费用   8ne5 B4  
  B (83)business center 经营中心   D=9x/ ) *G  
  B (84)business entity 营业个体   ELY$ ]^T  
  B (85)business unit 经营单位   P5] cEZ n  
 B (86)buy-out management 管理性购买产权   pxDZ}4mOh  
  B (87)by-product 副产品 V!]e#QH;  
  C (88)called-up share capital 催缴股本   {) Y &Vr5  
  C (89)capacity 生产能力   {n j\dU  
  C (90)capacity ratios 生产能力比率   El"XF?OgpP  
  C (91)capital 资本   TN/I(pkt1B  
  C (92)capital assets pricing model资本资产计价模式   {oz04KGsH  
  C (93)capital commitment 承诺资本   2<u vz<B  
  C (94)capital employed 已运用的资本   Lc<Gn y^  
  C (95)capital expenditure 资本支出   >A2& Mjo  
  C (96)capital expenditureauthorization 资本支出核准   F\,3z7s  
  C (97)capital expenditure control 资本支出控制   LNg[fF^:  
  C (98)capital expenditure proposal资本支出申请   60X B  
  C (99)capital funding planning 资本基金筹集计划   ~POe0!}  
  C (100)capital gain 资本收益   H~x0-q<8  
  C (101)capital investment appraisal资本投资评估   'e{e>>03  
  C (102)capital maintenance 资本保全   $t}L|"=8X  
  C (103)capital resource planning 资本资源计划   *dUnP{6g  
  C (104)capital surplus 资本盈余   $2;YJjz(  
  C (105)capital turnover 资本周转率   _|*3uGo:  
  C (106)card 记录卡   U$0#j  
  C (107)cash 现金   (">! vz  
  C (108)cash account 现金账户   sjShm  
  C (109)cash book 现金账薄   ckhW?T>l  
  C (110)cash cow 金牛产品   IGv>0LOd@  
  C (111)cash flow 现金流量   d&R/fIm  
  C (112)cash discounted 现金贴现   iW)FjDTP  
  C (113)cash flow budget 现金流量预算   ?*}V>h 8m)  
  C (114)cash flow statement 现金流量表   J5|Dduv  
  C (115)cash ledger 现金分类账   T*A_F [  
  C (116)cash limit 现金限额   !t;$n!7<  
  C (117)CCA 现时成本会计   yVh]hL#4+w  
  C (118)center 中心   m[Zz(tL  
  C (119)changeover time 变更时间   '<1T>|`/t  
  C (120)chartered entity 特许经济个体   1j0yON  
  C (121)cheque 支票   ;=UrIA@y;=  
  C (122)cheque register 支票登记薄   ~!)_3o  
  C (123)coin analysis 零钱分类   6PJ0iten  
  C (124)classification 分类   =;@5Ue J  
  C (125)clock card 工时卡   TS=p8@w}  
  C (126)code 代码   xx9qi^  
  C (127)commitment accounting 承诺确认会计   yt_?4Hc"  
  C (128)common cost 共同成本   c*1B*_08  
  C (129)company limited byguarantee 有限担保责任公司   'lIT7MK  
C (130)company limited shares 股份有限公司   )(75dUl  
  C (131)competitive position 竞争能力状况   `n5|4yaG~  
  C (132)concept 概念   w6#hsRq[C  
  C (133)conglomerate 跨行业企业   k[G?22t  
  C (134)consistency concept 一致性概念   <VgnrqF6:  
  C (135)consolidated accounts 合并报表   ApS/,cV  
  C (136)consolidation accounting 合并会计   w l5!f|  
  C (137)consortium 财团   *K m%V l  
  C (138)contingency plan 应急计划   (*"R"Y  
  C (139)contingent liabilities 或有负债   X}Fc0Oo  
  C (140)continuous operation 连续生产   ds7I .Q'  
  C (141)contra 抵消   xmq~:fcU=  
  C (142)contract cost 合同成本   HjV83S;  
  C (143)contract costing 合同成本计算   }$iH 3#E8  
  C (144)contribution 贡献毛益   r7w&p.?  
  C (145)contribution centre 贡献中心   H#w n3O  
  C (146)contribution chart 贡献图   .c~;/@{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :5h&f  
  C (148)contribution to salesration 贡献毛益对销售比率   n%Nf\z  
  C (149)control 控制   Pi)`[\{  
  C (150)control account 控制帐户   T#er5WOH  
  C (151)control limits 控制限度   zy5@K)  
  C (152)controllability concept 可控制概念   g-')|0py  
  C (153)controllable cost 可控制成本   wf8vKl#Kfw  
  C (154)conversion cost 加工成本   s u![ST(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   JUwP<C[  
  C (156)corporate appraisal 公司评估   hDVD@b  
  C (157)corporate planning 公司计划   &o:ZOD.  
  C (158)corporate social reporting 公司社会报告   MLa]s* ; d  
  C (159)corporation 股份公司   {b]WLBy  
  C (160)cost 成本   DB%=/ \U  
  C (161)cost account 成本帐户   S>cT(q_&  
  C (162)cost accounting 成本会计   "kf7??Z  
  C (163)cost accounting manual 成本手册   rmWG9&coW  
  C (164)cost accounts calendar 成本报表的日历时间   8+gSn  
  C (165)cost adjustment 成本调整   D~2,0K  
  C (166)cost allocation 成本分配   1VJE+3  
  C (167)cost apportionment 成本分摊   183'1Z$KA  
  C (168)cost attribution 成本归属   ScM2_k`D  
  C (169)cost audit 成本审计   /Q{Jf+>R>  
  C (170)cost behaviour 成本性态   tTQ>pg1{qh  
  C (171)cost benefit analysis 成本效益分析   M# S:'WN  
  C (172)cost center 成本中心   Wq"pKI#x  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个