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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 q~:k[@`.  
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  1.audit   审计 8!{F6DG  
  2.attestation   鉴证 0SLS;s.GX  
  3.credibility   可信赖程度 Mk@%Wuxg2  
  4.audit of financial statements 财务报表审计 .#y.:Pb|e  
  5.agreed-upon procedures 执行商定程序 Y5Jrkr)k  
  6.high levels of assurance 高水平保证 %) 8 UyZG  
  7.compilation 编制 BiUbg6T.G  
  8.reliability 可靠性 +\n8##oAI  
  9.relevance 相关性 U(cV#@Y  
  10.professional skepticism 职业谨慎 w qLY \  
  11.objectivity 客观性 z<c@<M=Q*  
  12. professional competence 专业胜任能力 >|22%YVX  
  13.Senior/CPA-in-charge 项目经理 \d#|n u  
  14.audit engagement letter 业务约定书 k&PxhDf  
  15.recurring audit 连续审计 L<**J\=7M  
  16.the client 委托人 }?jL;CCe  
  17.change CPA 更换注册会计 ~4fjFo&_\  
  18.the existing CPA 现任注册会计师 `Al( AT(p  
  19.the successor CPA 后任注册会计师 0R%R2p'wG  
  20.the preceding CPA前任注册会计师 &k4)&LQJ  
  21.issue the audit report 出具审计报告 R4Vi*H  
  22.expert 专家 H jm  
  23.the board of directors 董事会 >F~]r$G  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0HRLTgIC  
  25.assess material misstatement risks评估重大错报风险 8QN#PaY  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 OZ6g u$ n*  
  27.a general knowledge of —— 初步了解―――的情况 6Tn.56X  
  28.a more knowledge of—— 进一步了解的情况 pIy+3&\e;  
  29.the prior year‘s working papers 以前年度工作底稿 G 'sEbw'[  
  30.minutes of meeting 会议纪要 W7QcDR y6  
  31.business risks 经营风险 - W5ml @  
  32.appropriateness 适当性 HTz&h#)JQ  
  33.accounting estimate 会计估计 Z;6v`;[  
  34.management representations 管理层声明 uIkB&  
  35.going concern assumption 持续经营假设 VnB"0 "%w  
  36.audit plan 审计计划 `}YCUm[SI  
  37.significant audit areas 重点审计领域 e-dpk^-  
  38.error 错误 5P'<X p  
  39.fraud舞弊 @3hA\3ot^  
  40.modified or additional procedures 修改或追加审计程序 ~al4`:rRx1  
  41.misappropriation of assets 侵占资产 Qyr^\a;k'  
  42.transactions without substance 虚假交易 W9ZfD~(3-  
  43.unusual pressures 异常压力 wua`e <"  
  44.the suspected noncompliance 涉嫌存在违法行为 CE19V:zp  
  45.materialiy 重要性 t`6R)'  
  46.exceed the materiality level 超过重要性水平 kCO`JAH#  
  47.approach the materiality level 接近重要性水平 e==} qQ  
  48.an acceptably low level 可接受水平 cZ{-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 T(E$0a)#  
  50.misstatements or omissions 错报或漏报 G:HPd.ay  
  51.aggregate 总计 k/&~8l.$  
  52.subsequent events 期后事项 ]YP J.[n  
  53.adjust the financial statements 调整财务报表 %B&y^mZv*\  
  54.perform additional audit procedures 实施追加的审计程序 H +O7+=&  
  55.audit risk 审计风险 *-gd k9  
  56.detection risk 检查风险 y3 vDKZ  
  57.inappropriate audit opinion 不适当的审计意见 $y\\ ?  
  58.material misstatement 重大的错报 Dl2`b">u  
  59.tolerable misstatement 可容忍错报 ~9N n8g6  
  60.the acceptable level of detection risk 可接受的检查风险 gn>qd6P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fZQC'Z>EX  
  62.simall business 小规模企业 MY]Z@  
  63.accounting system 会计系统 s%K 9;(RWI  
  64.test of control 控制测试 pDlU*&  
  65.walk-through test 穿行测试 FOAy'76p  
  66.communication 沟通 SL9]$MmJn  
  67.flow chart 流程图 M PhG:^g  
  68.reperformance of internal control 重新执行 %z}{jqD&:X  
  69.audit evidence 审计证据 A.@S>H'P  
  70.substantive procedures 实质性程序 OaeGukhX&  
  71.assertions 认定 {_GhS%  
  72.esistence 存在 >}tm8|IHoo  
  73.occurrence 发生 aXAV`%b  
  74.completeness 完整性 .</`#   
  75.rights and obligations 权利和义务 dX4"o?KD>  
  76.valuation and allocation 计价和分摊 5.KhI<[  
  77.cutoff 截止 Z= P]U D  
  78.accuracy 准确性 vN`2KCl~3  
  79.classification 分类 =i_ s#v[Y  
  80.inspection 检查 o(=\FN e  
  81.supervision of counting 监盘 HAof,* h$  
  82.observation 观察 _sEkKh8x  
  83.confirmation 函证 sYQ=nL  
  84.computation 计算 |~'PEY  
  85.analytical procedures 分析程序 ?pS,?>J f  
  86.vouch 核对 VM 3~W  
  87.trace 追查 E;Akm':  
  88.audit sampling 审计抽样 _O76Aw-@l  
  89.error 误差 h[|c?\E z  
  90.expected error 预期误差 +HGPn0As  
  91.population 总体 v1s.j2T  
  92.sampling risk 抽样风险 @2>A\0U  
  93.non- sampling risk 非抽样风险 [8F1rZ&  
  94.sampling unit 抽样单位 lr>P/W\  
  95.statistical sampling 统计抽样 D%CKkQ<u2  
  96.tolerable error 可容忍误差 oCw >b]S  
  97.the risk of under reliance 信赖不足风险 Y8 c#"vm(  
  98.the risk of over reliance 信赖过度风险 Pz+2(Z  
  99.the risk of incorrect rejection 误拒风险 ws!pp\F  
  100. the risk of incorrect acceptance 误受风险 FaNr}$Pe  
  101.working trial balance 试算平衡表 c Z 6Zx]  
  102.index and cross-referencing 索引和交叉索引 %XX(x'^4  
  103.cash receipt 现金收入 ) =KD   
  104.cash disbursement 现金支出 &:K!$W  
  105.bank statement 银行对账单 ! p&[:+qN  
  106.bank reconciliation 银行存款余额调节表 ?AMn>v  
  107.balance sheet date 资产负债表日 f6\`eLGi1  
  108.net realizable value 可变现净值 ! ^~ ^D<  
  109.storeroom 仓库 /I`A wCx  
  110.sale invoice 销售发票 = ;hz,+  
  111.price list 价目表 4f)B@A-  
  112.positive confirmation request 积极式询证函 |ia#Elavo  
  113.negative confirmation request 消极式询证函 P2U^%_~  
  114.purchase requisition 请购单 ~F gxhK2+  
  115.receiving report 验收报告 d) i:-#Q  
  116.gross margin 毛利 Q L0  
  117.manufacturing overhead 制造费用 4^3}+cJ7j  
  118.material requisition 领料单 <'{* 6f@n  
  119.inventory-taking 存货盘点 7gX#^YkE+k  
  120.bond certificate 债券 ]Alv5?E60  
  121.stock certificate 股票 t)!(s,;T  
  122.audit report 审计报告 J>@T'#  
  123.entity 被审计单位 zWN<"[agc  
  124.addressee of the audit report 审计报告的收件人 O)bc8DyI  
  125.unqualified opinion 无保留意见 0j}!4D+  
  126.qualified opinion 保留意见 hH&A1vUv  
  127.disclaimer of opinion 无法表示意见 zl a^j,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ECZ`I Z.  
  A (2)absorbed overhead 已吸收制造费用 gK_^RE9~  
  A (3)absorption costing 吸收成本计算 /AT2<w  
  A (4)account 账户,报表   v(|Arm?  
  A (5)accounting postulate 会计假设   No|T#=BZ[  
  A (6)accounting series release 会计公告文件    S2;u!f  
  A (7)accounting valuation 会计计价   t<F*ODn  
  A (8)account sale 承销清单 ZOAHM1ci  
  A (9)accountability concept 经营责任概念   #N?VbDK9_  
  A (10)accountancy 会计职业   E.V lz^B  
  A (11)accountant 会计师   ,Y) 7M3I  
  A (12)accounting 会计   3PLYC}Jq  
  A (13)agency cost 代理成本   0*=[1tdWY  
  A (14)accounting bases 会计基础   bfE4.YF  
  A (15)accounting manual 会计手册   !R`E+G@   
  A (16)accounting period 会计期间   4r+@7hnK  
  A (17)accounting policies 会计方针   b.N$eJlQ&  
  A (18)accounting rate of return 会计报酬率   3ql Y=5Y  
  A (19)accounting reference date 会计参照日   uK6'TJ  
  A (20)accounting reference period 会计参照期间   y-.<iq  
  A (21)accrual concept 应计概念   ro %Jg  
  A (22)accrual expenses 应计费用   Q\QSnMM&]  
  A (23)acid test ration 速动比率(酸性测试比率)   R^hlfKnt  
  A (24)acquisition 购置   %X5p\VS\7  
  A (25)acquisition accounting 收购会计   wr) \GJ#>  
  A (26)activity based accounting 作业基础成本计算   v,[E*qMN  
  A (27)adjusting events 调整事项   eBZ94rA]  
  A (28)administrative expenses 行政管理费   io[>`@=  
  A (29)advice note 发货通知   !l(O$T9 T  
  A (30)amortization 摊销   :{g;J  
  A (31)analytical review 分析性检查   '{ $7Dbo  
  A (32)annual equivalent cost 年度等量成本法   #CV;Np  
  A (33)annual report and accounts 年度报告和报表   ?LwBF;Y  
  A (34)appraisal cost 检验成本   I2&R+~ktR  
  A (35)appropriation account 盈余分配账户   z]49dCN  
  A (36)articles of association 公司章程细则   k#oe:u`<  
  A (37)assets 资产   {%&!x;%  
  A (38)assets cover 资产保障   B - 1Kfc  
  A (39)asset value per share 每股资产价值   kMz*10$gn  
  A (40)associated company 联营公司   =$w QA  
  A (41)attainable standard 可达标准   Q?g#?z&Pu\  
(i1q".  
 A (42)attributable profit 可归属利润   O30eq 7(  
  A (43)audit 审计   )w_hbU_Pb&  
  A (44)audit report 审计报告   ~VKuRli|m  
  A (45)auditing standards 审计准则   qlNB\~HCe  
  A (46)authorized share capital 额定股本    >7$h  
  A (47)available hours 可用小时   nu6p{_M  
  A (48)avoidable costs 可避免成本 %(X^G L  
  B (49)back-to-back loan 易币贷款   r,r"?}Z  
  B (50)backflush accounting 倒退成本计算   8 U<$u,WS  
  B (51)bad debts 坏帐   _kZ&t_]  
  B (52)bad debts ratio 坏帐比率   a !yBEpMo  
  B (53)bank charges 银行手续费   k^{}p8;3  
  B (54)bank overdraft 银行透支   qydRmi  
  B (55)bank reconciliation 银行存款调节表   cHAq[Ebp2!  
  B (56)bank statement 银行对账单   W [G5+*i  
  B (57)bankruptcy 破产   n w  
  B (58)basis of apportionment 分摊基础   =e"RE/q2  
  B (59)batch 批量   x,fX mgE  
  B (60)batch costing 分批成本计算   tJa *(%Z?f  
  B (61)beta factor B(市场)风险因素   ml1My1  
  B (62)bill 账单   B;A< pNT  
  B (63)bill of exchange 汇票   UfNcI[xr  
  B (64)bill of landing 提单   ']:>Ww.S  
  B (65)bill of materials 用料预计单   ,{jF)NQaP  
  B (66)bill payable 应付票据   +UX~TT:  
  B (67)bill receivable 应收票据   +=Y$v2BZA3  
  B (68)bin card 存货记录卡   f{w[H S,z  
  B (69)bonus 红利   @#>YU  
  B (70)book-keeping 薄记   1Xkl.FcFw  
  B (71)Boston classification 波士顿分类   nkO4~p  
  B (72)breakeven chart 保本图   f~R`RBZ]9  
  B (73)breakeven point 保本点   89YG `  
  B (74)breaking-down time 复位时间   zL Sha\X  
  B (75)budget 预算   }08Sv=XM  
  B (76)budget center 预算中心   'h#>@v> }  
  B (77)budget cost allowance 预算成本折让   A5IW[Gu!  
  B (78)budget manual 预算手册   _x]q`[Dih  
  B (79)budget period 预算期间   [2.;gZj  
  B (80)budgetary control 预算控制   [+wLy3_  
  B (81)budgeted capacity 预算生产能力   ,KaO8^PB  
  B (82)burden 制造费用   x4CSUcKb  
  B (83)business center 经营中心   R/\qDY,@  
  B (84)business entity 营业个体   ayZWt| iHA  
  B (85)business unit 经营单位   8FJPw"9  
 B (86)buy-out management 管理性购买产权   v m.%)F#@  
  B (87)by-product 副产品 Z5 Tu*u=  
  C (88)called-up share capital 催缴股本   bcUa'ZfN<  
  C (89)capacity 生产能力   C,) e7  
  C (90)capacity ratios 生产能力比率   lbj_ if;  
  C (91)capital 资本   |H'wDw8  
  C (92)capital assets pricing model资本资产计价模式   Kwo0%2Onkd  
  C (93)capital commitment 承诺资本   >f:OU,"  
  C (94)capital employed 已运用的资本   .F]"%RK[  
  C (95)capital expenditure 资本支出   d:g0XP  
  C (96)capital expenditureauthorization 资本支出核准   h/NI5   
  C (97)capital expenditure control 资本支出控制   |o#pd\  
  C (98)capital expenditure proposal资本支出申请   @0D  
  C (99)capital funding planning 资本基金筹集计划   L rhQG  
  C (100)capital gain 资本收益   0[92&:c,  
  C (101)capital investment appraisal资本投资评估   $|o[l.q2  
  C (102)capital maintenance 资本保全   )P#xny2  
  C (103)capital resource planning 资本资源计划   %T DY &@i=  
  C (104)capital surplus 资本盈余   uX8G<7O^  
  C (105)capital turnover 资本周转率   n yx(0  
  C (106)card 记录卡   jP )VTk_  
  C (107)cash 现金   r}|a*dh'R  
  C (108)cash account 现金账户   9D @}(t !  
  C (109)cash book 现金账薄   ;BW-ag \9  
  C (110)cash cow 金牛产品   "q7pkxEuJ  
  C (111)cash flow 现金流量   D%h_V>#z  
  C (112)cash discounted 现金贴现   S20E}bS:>  
  C (113)cash flow budget 现金流量预算   `e }6/~R`  
  C (114)cash flow statement 现金流量表   xF` O ehVA  
  C (115)cash ledger 现金分类账   c{\x< AwO  
  C (116)cash limit 现金限额   a9p6[qOcd  
  C (117)CCA 现时成本会计   Df}3^J~JX  
  C (118)center 中心   ]Vd1fkXO0  
  C (119)changeover time 变更时间   zxy/V^mu  
  C (120)chartered entity 特许经济个体   qR^i5JH}u  
  C (121)cheque 支票   wmaj[e,h  
  C (122)cheque register 支票登记薄   T-.Bof(?w  
  C (123)coin analysis 零钱分类   |K'7BK_^J  
  C (124)classification 分类   o(Q='kK  
  C (125)clock card 工时卡   : G0^t  
  C (126)code 代码   Yzih-$g  
  C (127)commitment accounting 承诺确认会计   0Rz",Mu>  
  C (128)common cost 共同成本   7s2e> 6Q[  
  C (129)company limited byguarantee 有限担保责任公司   JA "  
C (130)company limited shares 股份有限公司   xj. ) iegQ  
  C (131)competitive position 竞争能力状况   f4+}k GJN  
  C (132)concept 概念   M<3m/l%`Y  
  C (133)conglomerate 跨行业企业   &` weW  
  C (134)consistency concept 一致性概念   ntD8:%m  
  C (135)consolidated accounts 合并报表   rE4qPzL  
  C (136)consolidation accounting 合并会计   H  2UR  
  C (137)consortium 财团   giu8EjzK  
  C (138)contingency plan 应急计划   FS6I?q#t Q  
  C (139)contingent liabilities 或有负债   "xE;IpO[  
  C (140)continuous operation 连续生产   G-G\l?R(  
  C (141)contra 抵消   oU)HxV   
  C (142)contract cost 合同成本   W%P0X5YQ  
  C (143)contract costing 合同成本计算   5dEek7wnf  
  C (144)contribution 贡献毛益   G/?j$T  
  C (145)contribution centre 贡献中心   IK|W^hH\8  
  C (146)contribution chart 贡献图   m95;NT1N/g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \++#adN:K  
  C (148)contribution to salesration 贡献毛益对销售比率   W*Ce1  
  C (149)control 控制   Y%YPR=j~ &  
  C (150)control account 控制帐户   RiCzH  
  C (151)control limits 控制限度   XFcIBWS  
  C (152)controllability concept 可控制概念   E@S5|CM  
  C (153)controllable cost 可控制成本   :~B'6b  
  C (154)conversion cost 加工成本   "(^1Dm$(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5JA5:4aev  
  C (156)corporate appraisal 公司评估   g TqtTd~L  
  C (157)corporate planning 公司计划   5wGc"JHm  
  C (158)corporate social reporting 公司社会报告   H_+!.  
  C (159)corporation 股份公司   Czt>?8x`  
  C (160)cost 成本   DX4"}w  
  C (161)cost account 成本帐户   `|g*T~; kC  
  C (162)cost accounting 成本会计   =U<6TP]{  
  C (163)cost accounting manual 成本手册   7|$ H}$  
  C (164)cost accounts calendar 成本报表的日历时间   q NE( @at  
  C (165)cost adjustment 成本调整   gj<Y+Dv>  
  C (166)cost allocation 成本分配   rw]*Nxgr  
  C (167)cost apportionment 成本分摊   '3V?M;3|K  
  C (168)cost attribution 成本归属   S1a}9Z|  
  C (169)cost audit 成本审计   4XsKOv  
  C (170)cost behaviour 成本性态   62z"cFN  
  C (171)cost benefit analysis 成本效益分析   6$"0!fl>  
  C (172)cost center 成本中心   09C[B+>h  
  C (173)cost driver 成本动因
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