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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 T iiWp!mX  
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  1.audit   审计 tL) t"  i  
  2.attestation   鉴证 5Qn '  
  3.credibility   可信赖程度 [knN:{ l  
  4.audit of financial statements 财务报表审计 ,\n&I(  
  5.agreed-upon procedures 执行商定程序 j4`0hnqI  
  6.high levels of assurance 高水平保证 uIZ-#q  
  7.compilation 编制 <Fc;_GG  
  8.reliability 可靠性 +M$Q =6/  
  9.relevance 相关性 "4+ WZR]  
  10.professional skepticism 职业谨慎 {~s DYRX  
  11.objectivity 客观性 t@N= kV  
  12. professional competence 专业胜任能力 @jSYB+D  
  13.Senior/CPA-in-charge 项目经理 kDN:ep{/  
  14.audit engagement letter 业务约定书 72y0/FJ  
  15.recurring audit 连续审计 [@b&? b~K  
  16.the client 委托人 )~] (&  
  17.change CPA 更换注册会计 .=;3d~.]  
  18.the existing CPA 现任注册会计师 ^_u kLzP9  
  19.the successor CPA 后任注册会计师 ^, _w$H  
  20.the preceding CPA前任注册会计师 ,\ k(x>oy  
  21.issue the audit report 出具审计报告 5^lxj~ F  
  22.expert 专家 xt%7@/hiE  
  23.the board of directors 董事会 ;1.,Sn+zO  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }O^zl#  
  25.assess material misstatement risks评估重大错报风险 !&/{E [  
  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 TbGn46!:  
  27.a general knowledge of —— 初步了解―――的情况 ruzspS  
  28.a more knowledge of—— 进一步了解的情况 `~Zs0  
  29.the prior year‘s working papers 以前年度工作底稿 <55 g3>X  
  30.minutes of meeting 会议纪要 LBsluT  
  31.business risks 经营风险 HO%wHiv1X  
  32.appropriateness 适当性 B$!)YD;  
  33.accounting estimate 会计估计 An"</;HU  
  34.management representations 管理层声明 9qz6]-K  
  35.going concern assumption 持续经营假设 5Z\#0":e  
  36.audit plan 审计计划 >JCM.I0_|  
  37.significant audit areas 重点审计领域 #9xd[A : N  
  38.error 错误 7-T{a<g  
  39.fraud舞弊 &[/w_| b  
  40.modified or additional procedures 修改或追加审计程序 fhp<oe>D  
  41.misappropriation of assets 侵占资产 h`k"A7M  
  42.transactions without substance 虚假交易 tj4VWJK  
  43.unusual pressures 异常压力 JSW}*HR  
  44.the suspected noncompliance 涉嫌存在违法行为 O0No'LVu  
  45.materialiy 重要性 3]UUG  
  46.exceed the materiality level 超过重要性水平 ^!z [t\$  
  47.approach the materiality level 接近重要性水平 }J1tdko#  
  48.an acceptably low level 可接受水平 5nO% Ke=  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 M:3h e  
  50.misstatements or omissions 错报或漏报 (B_\TdQ  
  51.aggregate 总计 mvZw  
  52.subsequent events 期后事项 Y2SJ7  
  53.adjust the financial statements 调整财务报表 ;Q[mL(1:  
  54.perform additional audit procedures 实施追加的审计程序 U1RpLkibQ  
  55.audit risk 审计风险 ( %xwl  
  56.detection risk 检查风险 d'$T4yA  
  57.inappropriate audit opinion 不适当的审计意见 c|62jY"$-2  
  58.material misstatement 重大的错报 "7V2lu  
  59.tolerable misstatement 可容忍错报 ;Tc`}2  
  60.the acceptable level of detection risk 可接受的检查风险 ,o,I5>`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 c8>hc V  
  62.simall business 小规模企业 a@*S+3  
  63.accounting system 会计系统 lh D,\3/O  
  64.test of control 控制测试 ]=";IN:SU  
  65.walk-through test 穿行测试 pg%aI,  
  66.communication 沟通 OYmR<x5y/  
  67.flow chart 流程图 WjwLM2<nK7  
  68.reperformance of internal control 重新执行 :WL'cJ9a  
  69.audit evidence 审计证据 Yvjc1  
  70.substantive procedures 实质性程序 `poE6\  
  71.assertions 认定  S"$m]  
  72.esistence 存在 I{ :(z3  
  73.occurrence 发生 1u(.T0j7f  
  74.completeness 完整性 R&';Oro  
  75.rights and obligations 权利和义务 Gz[fG  
  76.valuation and allocation 计价和分摊 c#]q^L\x  
  77.cutoff 截止 P7MeX(Tay  
  78.accuracy 准确性 z;wELz1L{  
  79.classification 分类 ]U7KLUY>:  
  80.inspection 检查 /3:q#2'v  
  81.supervision of counting 监盘 =xJKIu  
  82.observation 观察 7C2&NyWJ  
  83.confirmation 函证 qt^T6+faaQ  
  84.computation 计算 X>. NFB  
  85.analytical procedures 分析程序 ;cz|ss=  
  86.vouch 核对 s)2fG\1  
  87.trace 追查 ['*8IWg  
  88.audit sampling 审计抽样 2hQ>:  
  89.error 误差 'X !?vK^]p  
  90.expected error 预期误差 ;~u{56  
  91.population 总体 H0R&2#YD  
  92.sampling risk 抽样风险 T%n2$  
  93.non- sampling risk 非抽样风险 YxinE`u~  
  94.sampling unit 抽样单位 ]mXLg:3B  
  95.statistical sampling 统计抽样 3LTcEd  
  96.tolerable error 可容忍误差 ,b;{emX h  
  97.the risk of under reliance 信赖不足风险 &o97u4xi  
  98.the risk of over reliance 信赖过度风险 "0k8IVwp  
  99.the risk of incorrect rejection 误拒风险 9Xo[(h)5d  
  100. the risk of incorrect acceptance 误受风险 gzD@cx?V  
  101.working trial balance 试算平衡表 ]B]*/  
  102.index and cross-referencing 索引和交叉索引 `TPOCxM Mo  
  103.cash receipt 现金收入 n[,w f9  
  104.cash disbursement 现金支出 n?urE-_  
  105.bank statement 银行对账单 fb:j%1WF  
  106.bank reconciliation 银行存款余额调节表 dG71*)<)t  
  107.balance sheet date 资产负债表日 STw#lU) %(  
  108.net realizable value 可变现净值 .rJiyED?!  
  109.storeroom 仓库 (nab  
  110.sale invoice 销售发票 I1>N4R-j  
  111.price list 价目表 gxMfu?zk"  
  112.positive confirmation request 积极式询证函 T,OwM\`.X{  
  113.negative confirmation request 消极式询证函 hyT1xa  
  114.purchase requisition 请购单 ;kJA'|GX  
  115.receiving report 验收报告 5 `RiS]IO]  
  116.gross margin 毛利 ?cEskafb>  
  117.manufacturing overhead 制造费用 V@QK  
  118.material requisition 领料单 F5qFYL;  
  119.inventory-taking 存货盘点 z>06hBv(?Y  
  120.bond certificate 债券 cl*PFQp9j  
  121.stock certificate 股票 V)i5=bHC  
  122.audit report 审计报告 Q 9&kJ%Mo  
  123.entity 被审计单位 {?}*1,I  
  124.addressee of the audit report 审计报告的收件人 2{.QjYw^  
  125.unqualified opinion 无保留意见 z|(+|pV(  
  126.qualified opinion 保留意见 nbTVU+  
  127.disclaimer of opinion 无法表示意见 h<\_XJJ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   iIGbHn,/  
  A (2)absorbed overhead 已吸收制造费用 <JwX_\?ln  
  A (3)absorption costing 吸收成本计算 @AYo-gf  
  A (4)account 账户,报表   `O8b1-1q~  
  A (5)accounting postulate 会计假设   ?`Y\)'}   
  A (6)accounting series release 会计公告文件   aRJ>6Q}  
  A (7)accounting valuation 会计计价   A=-F,=k(!/  
  A (8)account sale 承销清单 5I@w~z  
  A (9)accountability concept 经营责任概念   \OpoBXh  
  A (10)accountancy 会计职业   UP{j5gR:_  
  A (11)accountant 会计师   M8b4NF_&  
  A (12)accounting 会计   92'wkS  
  A (13)agency cost 代理成本   ec|/ /  
  A (14)accounting bases 会计基础   Wi}FY }f  
  A (15)accounting manual 会计手册   yRYWch  
  A (16)accounting period 会计期间   *+b6B_u]  
  A (17)accounting policies 会计方针   9lo [&^<  
  A (18)accounting rate of return 会计报酬率   7gS1~Q4\V2  
  A (19)accounting reference date 会计参照日   0J8K9rP;z  
  A (20)accounting reference period 会计参照期间   P~FUS%39"o  
  A (21)accrual concept 应计概念   U\?g*  
  A (22)accrual expenses 应计费用   9=/N|m8.  
  A (23)acid test ration 速动比率(酸性测试比率)   ^R$'eG 4L?  
  A (24)acquisition 购置   JkA|Qdj~Mr  
  A (25)acquisition accounting 收购会计   zK+52jhi  
  A (26)activity based accounting 作业基础成本计算   pNE(n4v  
  A (27)adjusting events 调整事项   Z2bcCIq4  
  A (28)administrative expenses 行政管理费   +"g~"<  
  A (29)advice note 发货通知   rB%$;<`/  
  A (30)amortization 摊销   ^ 2u/n  
  A (31)analytical review 分析性检查   2_t=P|Uo  
  A (32)annual equivalent cost 年度等量成本法   \ U-vI:J_  
  A (33)annual report and accounts 年度报告和报表   Q^Bt1 C  
  A (34)appraisal cost 检验成本   i NWC6y  
  A (35)appropriation account 盈余分配账户   Sb:T*N0gS  
  A (36)articles of association 公司章程细则   0X(]7b&~R  
  A (37)assets 资产   )Os Lrq/  
  A (38)assets cover 资产保障   U~2`P  
  A (39)asset value per share 每股资产价值   #m8sK(#lo  
  A (40)associated company 联营公司   wn11\j&  
  A (41)attainable standard 可达标准   V8z`qEPM  
- n6jG}01b  
 A (42)attributable profit 可归属利润   p&K\]l}  
  A (43)audit 审计   L6i|:D32p  
  A (44)audit report 审计报告    [&P`ak  
  A (45)auditing standards 审计准则   HpexH{.u)  
  A (46)authorized share capital 额定股本   ~tGCLf]c\  
  A (47)available hours 可用小时   | H ;+1  
  A (48)avoidable costs 可避免成本 ^`qPs/b  
  B (49)back-to-back loan 易币贷款   `$z)$VuP  
  B (50)backflush accounting 倒退成本计算   aP>37s  
  B (51)bad debts 坏帐   ,c )g,J9  
  B (52)bad debts ratio 坏帐比率   c~dM`2J,  
  B (53)bank charges 银行手续费   '?Iif#Z1  
  B (54)bank overdraft 银行透支   IdM*5Y>f  
  B (55)bank reconciliation 银行存款调节表   *N/hc  
  B (56)bank statement 银行对账单   9F+P@Kp  
  B (57)bankruptcy 破产   e"+dTq8W  
  B (58)basis of apportionment 分摊基础   Nl8 gK{  
  B (59)batch 批量    c!uW}U_z  
  B (60)batch costing 分批成本计算   0d\~"4 R  
  B (61)beta factor B(市场)风险因素   0D)` 2W  
  B (62)bill 账单   oVB"f  
  B (63)bill of exchange 汇票   }G1&]Wt _  
  B (64)bill of landing 提单   7 7 :'I  
  B (65)bill of materials 用料预计单   8t .dPy<  
  B (66)bill payable 应付票据   RFG$X- .e  
  B (67)bill receivable 应收票据   -'C!"\%  
  B (68)bin card 存货记录卡   MPRO !45Z  
  B (69)bonus 红利   @5}gsC  
  B (70)book-keeping 薄记   ?(im+2  
  B (71)Boston classification 波士顿分类   +CTmcbyOi  
  B (72)breakeven chart 保本图   F1A1@{8bN  
  B (73)breakeven point 保本点   ->yeJTsE9  
  B (74)breaking-down time 复位时间   r7)@M%A  
  B (75)budget 预算   ZcZ;$*  
  B (76)budget center 预算中心   Xi~9&ed#$i  
  B (77)budget cost allowance 预算成本折让   ~/`X*n&  
  B (78)budget manual 预算手册   4-:7 .I(hq  
  B (79)budget period 预算期间   cj(X2L  
  B (80)budgetary control 预算控制   ` X+j2TmS  
  B (81)budgeted capacity 预算生产能力   [{PqV):p  
  B (82)burden 制造费用   "]]q} O?  
  B (83)business center 经营中心   WaYO1*=  
  B (84)business entity 营业个体   =[(1my7  
  B (85)business unit 经营单位   H,>#|F  
 B (86)buy-out management 管理性购买产权   K ~>jApZ%  
  B (87)by-product 副产品 3B,QJ&  
  C (88)called-up share capital 催缴股本   &jJckT  
  C (89)capacity 生产能力   :z~!p~  
  C (90)capacity ratios 生产能力比率   3%M.U)|+  
  C (91)capital 资本   sA_X<>vAKJ  
  C (92)capital assets pricing model资本资产计价模式   <7g Ml  
  C (93)capital commitment 承诺资本   b]`^KTYK  
  C (94)capital employed 已运用的资本   dp^N_9$cdO  
  C (95)capital expenditure 资本支出   dB`b9)Tk0z  
  C (96)capital expenditureauthorization 资本支出核准   M j~${vj  
  C (97)capital expenditure control 资本支出控制   8t9aHla  
  C (98)capital expenditure proposal资本支出申请   *:QXz<_x+  
  C (99)capital funding planning 资本基金筹集计划   gNa#|  
  C (100)capital gain 资本收益   >RR<eYu7m  
  C (101)capital investment appraisal资本投资评估   ~R!gJTO9  
  C (102)capital maintenance 资本保全   uiK:*[  
  C (103)capital resource planning 资本资源计划   Jn,w)Els  
  C (104)capital surplus 资本盈余   deM~[ 1e[  
  C (105)capital turnover 资本周转率   kGD|c=K}  
  C (106)card 记录卡   !3KPwI,  
  C (107)cash 现金   f8!l7{2%q  
  C (108)cash account 现金账户   zH+<bEo=1=  
  C (109)cash book 现金账薄   ]7F)bIG[  
  C (110)cash cow 金牛产品   XZ@ >]P  
  C (111)cash flow 现金流量   s , -*q}  
  C (112)cash discounted 现金贴现   6{^*JC5nj  
  C (113)cash flow budget 现金流量预算   oYq E*mA  
  C (114)cash flow statement 现金流量表   Fd"WlBYy0  
  C (115)cash ledger 现金分类账   aL$j/SC  
  C (116)cash limit 现金限额   n1)'cS5}  
  C (117)CCA 现时成本会计   Y:%"K  
  C (118)center 中心   T{~MiC6A  
  C (119)changeover time 变更时间   ?zE<  
  C (120)chartered entity 特许经济个体   o*)@oU  
  C (121)cheque 支票   *dVD  
  C (122)cheque register 支票登记薄   Ty}R^cy{d  
  C (123)coin analysis 零钱分类   W^ClHQ"Iy  
  C (124)classification 分类   dM gbW<uAu  
  C (125)clock card 工时卡   J=L`]XE  
  C (126)code 代码   G4"lZM  
  C (127)commitment accounting 承诺确认会计   z9fNk%  
  C (128)common cost 共同成本   0hZxN2r  
  C (129)company limited byguarantee 有限担保责任公司   ws().IZ  
C (130)company limited shares 股份有限公司   6)+9G_  
  C (131)competitive position 竞争能力状况   KF4s ee;;  
  C (132)concept 概念   [+7"{UvT  
  C (133)conglomerate 跨行业企业   `^f}$R|  
  C (134)consistency concept 一致性概念   iDR6?fP  
  C (135)consolidated accounts 合并报表   _6J<YQK  
  C (136)consolidation accounting 合并会计   N  I3(  
  C (137)consortium 财团   \ >(zunL  
  C (138)contingency plan 应急计划   intvlki]be  
  C (139)contingent liabilities 或有负债   ,{TQ ~LP  
  C (140)continuous operation 连续生产   9 G((wiE  
  C (141)contra 抵消   x/[8Wi,yB  
  C (142)contract cost 合同成本   Lo5Jb6nm  
  C (143)contract costing 合同成本计算   A<;0L . J  
  C (144)contribution 贡献毛益   >VypE8H]x  
  C (145)contribution centre 贡献中心   e Ri!\Fx  
  C (146)contribution chart 贡献图   g)nXo:)&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   eFes+i(35  
  C (148)contribution to salesration 贡献毛益对销售比率   e)b r`CD%  
  C (149)control 控制   ] :GfOgo  
  C (150)control account 控制帐户   {z-NlH  
  C (151)control limits 控制限度   kEx8+2s=M  
  C (152)controllability concept 可控制概念   dgm+U%E  
  C (153)controllable cost 可控制成本   ~"RQ!&U  
  C (154)conversion cost 加工成本   l4DeX\ly7f  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _i.({s&_9  
  C (156)corporate appraisal 公司评估   `GP3 D~  
  C (157)corporate planning 公司计划   O<Jwaap  
  C (158)corporate social reporting 公司社会报告   B_b8r7Vn`  
  C (159)corporation 股份公司   e=-YP8l  
  C (160)cost 成本   t0+t9w/fTP  
  C (161)cost account 成本帐户   ltP   
  C (162)cost accounting 成本会计    s"#CkG  
  C (163)cost accounting manual 成本手册   _82<| NN:  
  C (164)cost accounts calendar 成本报表的日历时间   ?! _u,sT  
  C (165)cost adjustment 成本调整   dV$3u"9  
  C (166)cost allocation 成本分配   !OV|I  
  C (167)cost apportionment 成本分摊   M2a}x+5'  
  C (168)cost attribution 成本归属   -.^@9 a>  
  C (169)cost audit 成本审计   IBzHR[#,^  
  C (170)cost behaviour 成本性态   i:\bqK  
  C (171)cost benefit analysis 成本效益分析   '/n\Tg+  
  C (172)cost center 成本中心   j}i,G!-u  
  C (173)cost driver 成本动因
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