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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! WiX|P  
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  1.audit   审计 _opB,,G  
  2.attestation   鉴证 QO %;%p*  
  3.credibility   可信赖程度 4$+/7I \  
  4.audit of financial statements 财务报表审计 _ Gkb[H&RZ  
  5.agreed-upon procedures 执行商定程序 S<g~VK!Tt  
  6.high levels of assurance 高水平保证 WH<\f |xR  
  7.compilation 编制 @%8$k[  
  8.reliability 可靠性 |$[.X3i  
  9.relevance 相关性 xu@+b~C\  
  10.professional skepticism 职业谨慎 sW&h?jdf  
  11.objectivity 客观性 'OU`$K7n  
  12. professional competence 专业胜任能力 :Aj[#4-=   
  13.Senior/CPA-in-charge 项目经理 @&GY5<&b  
  14.audit engagement letter 业务约定书 Fnuheb'&m  
  15.recurring audit 连续审计 ' /3\bvZ  
  16.the client 委托人 =00 sB  
  17.change CPA 更换注册会计 lr=quWDY  
  18.the existing CPA 现任注册会计师 Sc:)H2k`$  
  19.the successor CPA 后任注册会计师 mcWN.  
  20.the preceding CPA前任注册会计师 P}vk5o'  
  21.issue the audit report 出具审计报告 OpmPw4?}  
  22.expert 专家 ,vB nr_D#  
  23.the board of directors 董事会 ^2nH6,LPS  
  24.knowledge of the entity‘ s business 了解被审计单位情况 pwl7aC+6d  
  25.assess material misstatement risks评估重大错报风险 B-wF1! Jv  
  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 `82^!7!  
  27.a general knowledge of —— 初步了解―――的情况 4{%-r[C9k  
  28.a more knowledge of—— 进一步了解的情况  5s<.qDc  
  29.the prior year‘s working papers 以前年度工作底稿 ,#hNHFa'JH  
  30.minutes of meeting 会议纪要 -ug -rdXV  
  31.business risks 经营风险 jWK>=|)=c  
  32.appropriateness 适当性 =/ 19 -Y:  
  33.accounting estimate 会计估计 ^39 ?@xc@  
  34.management representations 管理层声明 1%7zCM0s  
  35.going concern assumption 持续经营假设 ~sT n?~  
  36.audit plan 审计计划 gyob q'o-  
  37.significant audit areas 重点审计领域 1n#{c5T  
  38.error 错误 *rC%nmJwk!  
  39.fraud舞弊 ,<;.'r  
  40.modified or additional procedures 修改或追加审计程序 \cQ+9e)  
  41.misappropriation of assets 侵占资产 hmI> 7@&  
  42.transactions without substance 虚假交易 ZFtN~Tg  
  43.unusual pressures 异常压力 =_[Ich,}  
  44.the suspected noncompliance 涉嫌存在违法行为 Fyc":{Jd  
  45.materialiy 重要性 `eKFs0M.  
  46.exceed the materiality level 超过重要性水平 fwSI"cfM  
  47.approach the materiality level 接近重要性水平 u+ 8wBb5!  
  48.an acceptably low level 可接受水平 k"+/DK,:  
  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 ^geY Ay  
  50.misstatements or omissions 错报或漏报 lN7YU-ygz  
  51.aggregate 总计 /p) y!5e  
  52.subsequent events 期后事项 nr%P11U\c  
  53.adjust the financial statements 调整财务报表 W\O.[7JP  
  54.perform additional audit procedures 实施追加的审计程序 I9YMxf>nI  
  55.audit risk 审计风险 d V3R)  
  56.detection risk 检查风险 |^O3~!JP(>  
  57.inappropriate audit opinion 不适当的审计意见 VW:Voc  
  58.material misstatement 重大的错报 -uB*E1|Q  
  59.tolerable misstatement 可容忍错报 SA~oGgk=P  
  60.the acceptable level of detection risk 可接受的检查风险 uy([>8uu  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .19_EQ>+  
  62.simall business 小规模企业 D;Y2yc[v  
  63.accounting system 会计系统 WDh*8!)  
  64.test of control 控制测试 87hU#nVYh  
  65.walk-through test 穿行测试 +[#^c3x2  
  66.communication 沟通 Z )X(  
  67.flow chart 流程图 qcfg 55]'c  
  68.reperformance of internal control 重新执行 }LX.gm  
  69.audit evidence 审计证据 lht :%Ts$  
  70.substantive procedures 实质性程序 _J0(GuG=~  
  71.assertions 认定 <\L=F8[  
  72.esistence 存在 &izk$~  
  73.occurrence 发生 !{XVaQ?x  
  74.completeness 完整性 Yz>8 Nn'_  
  75.rights and obligations 权利和义务 XpdjWLO]C<  
  76.valuation and allocation 计价和分摊 Jg@eGs\*  
  77.cutoff 截止 nDXy$f8  
  78.accuracy 准确性 Cp#}x1{  
  79.classification 分类 K?=g IC:  
  80.inspection 检查 8e_9u@p+w  
  81.supervision of counting 监盘  8%;]]{(B  
  82.observation 观察 NZuylQ )0  
  83.confirmation 函证 t=n@<1d  
  84.computation 计算 /[|A(,N}{  
  85.analytical procedures 分析程序 - V:7j8  
  86.vouch 核对 UL3u2g;d  
  87.trace 追查 da$ErN '{  
  88.audit sampling 审计抽样 Bacmrf  
  89.error 误差 sDXQ{*6a  
  90.expected error 预期误差 *m&(h @l  
  91.population 总体 nc:K!7:  
  92.sampling risk 抽样风险 MQVEO5   
  93.non- sampling risk 非抽样风险 nk+9 J#Gs  
  94.sampling unit 抽样单位 - S%8  
  95.statistical sampling 统计抽样 =2d h}8Mz  
  96.tolerable error 可容忍误差 S~{ }j vc  
  97.the risk of under reliance 信赖不足风险 l8d } g  
  98.the risk of over reliance 信赖过度风险 ]Waa7)}DM  
  99.the risk of incorrect rejection 误拒风险 6{2 9cX.  
  100. the risk of incorrect acceptance 误受风险 &DWSu`z  
  101.working trial balance 试算平衡表 A )xfO-  
  102.index and cross-referencing 索引和交叉索引 vVH*\&H\T  
  103.cash receipt 现金收入 S oB6 F9  
  104.cash disbursement 现金支出 m"~),QwF9  
  105.bank statement 银行对账单 S[RVk=A1  
  106.bank reconciliation 银行存款余额调节表 )IGx3+I ,  
  107.balance sheet date 资产负债表日 _8OSDW*D5t  
  108.net realizable value 可变现净值 <s5s<q2  
  109.storeroom 仓库 - s0QEQ  
  110.sale invoice 销售发票 ''B}^yKEW  
  111.price list 价目表 nPjN\Es6  
  112.positive confirmation request 积极式询证函 6"La`}B(T8  
  113.negative confirmation request 消极式询证函 /Xw wB  
  114.purchase requisition 请购单 %>,Kd6bdg  
  115.receiving report 验收报告 %~qY\>  
  116.gross margin 毛利 J\\o# -H  
  117.manufacturing overhead 制造费用 ^vo]bq7  
  118.material requisition 领料单 tN&X1  
  119.inventory-taking 存货盘点 s6_[H  
  120.bond certificate 债券 3!u:*ibt  
  121.stock certificate 股票 D<xDj#Z~1  
  122.audit report 审计报告 e`Tssa+  
  123.entity 被审计单位 pv,I_"  
  124.addressee of the audit report 审计报告的收件人 F vHd `  
  125.unqualified opinion 无保留意见 _E xd:  
  126.qualified opinion 保留意见 P6;Cohfh  
  127.disclaimer of opinion 无法表示意见 N"2P]Z r  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   m/NXifi8l  
  A (2)absorbed overhead 已吸收制造费用 ?4lDoP{  
  A (3)absorption costing 吸收成本计算 X8( WsN  
  A (4)account 账户,报表   d ]Mjr2h  
  A (5)accounting postulate 会计假设   oCuKmK8  
  A (6)accounting series release 会计公告文件   yx/.4DW1Ua  
  A (7)accounting valuation 会计计价   w&LL-~KI+  
  A (8)account sale 承销清单 *gN)a%9  
  A (9)accountability concept 经营责任概念   O:W4W=K  
  A (10)accountancy 会计职业   x-@6U  
  A (11)accountant 会计师   IsP!ZcV;  
  A (12)accounting 会计   R?+:Js/  
  A (13)agency cost 代理成本   Dhp|%_>  
  A (14)accounting bases 会计基础   XB\n4 |4  
  A (15)accounting manual 会计手册   3ypf_]<  
  A (16)accounting period 会计期间   JiCy77H  
  A (17)accounting policies 会计方针   =idZvD  
  A (18)accounting rate of return 会计报酬率   5gY9D!;:0D  
  A (19)accounting reference date 会计参照日   u YJL^I8M'  
  A (20)accounting reference period 会计参照期间   )` 90*  
  A (21)accrual concept 应计概念   y7Y g$)sL  
  A (22)accrual expenses 应计费用   [Xo}CU  
  A (23)acid test ration 速动比率(酸性测试比率)   3dC ;B@  
  A (24)acquisition 购置   kIYV%O   
  A (25)acquisition accounting 收购会计   g(F? qP_K  
  A (26)activity based accounting 作业基础成本计算   v(z2,?/4  
  A (27)adjusting events 调整事项   1U~yu&  
  A (28)administrative expenses 行政管理费   ;U$EM+9  
  A (29)advice note 发货通知   glP W9q,f  
  A (30)amortization 摊销   BH`GUIk  
  A (31)analytical review 分析性检查   5 _ a-nWQ  
  A (32)annual equivalent cost 年度等量成本法   jd?NN: 7  
  A (33)annual report and accounts 年度报告和报表   ^ l9NF  
  A (34)appraisal cost 检验成本   PU^@BZ_m  
  A (35)appropriation account 盈余分配账户   xzTF| Z\  
  A (36)articles of association 公司章程细则   ex-W{k$  
  A (37)assets 资产   n W `EBs  
  A (38)assets cover 资产保障   txXt<]N  
  A (39)asset value per share 每股资产价值   oY0`igH  
  A (40)associated company 联营公司   Blnc y  
  A (41)attainable standard 可达标准   d]w%zo,yr  
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 A (42)attributable profit 可归属利润   c %.v I  
  A (43)audit 审计   ?tFsSU  
  A (44)audit report 审计报告   "4e{Cq  
  A (45)auditing standards 审计准则   2@#`x"0  
  A (46)authorized share capital 额定股本   088"7 s  
  A (47)available hours 可用小时   ##clReS  
  A (48)avoidable costs 可避免成本 1rQKHC:|  
  B (49)back-to-back loan 易币贷款   Ug,23  
  B (50)backflush accounting 倒退成本计算   %t<ba[9F  
  B (51)bad debts 坏帐   A J"/T+g_  
  B (52)bad debts ratio 坏帐比率   caC( KK#<  
  B (53)bank charges 银行手续费   F_C_K"[s  
  B (54)bank overdraft 银行透支   ;m cu (J  
  B (55)bank reconciliation 银行存款调节表   vQIN#;m4  
  B (56)bank statement 银行对账单   2rJeON  
  B (57)bankruptcy 破产   E5F0C]hq  
  B (58)basis of apportionment 分摊基础   f6zS_y9gn  
  B (59)batch 批量   Z* L{;  
  B (60)batch costing 分批成本计算   cJ!C=J  
  B (61)beta factor B(市场)风险因素   "/}cV5=Z  
  B (62)bill 账单   S2*ER  
  B (63)bill of exchange 汇票   hpOUz%  
  B (64)bill of landing 提单   T&PLvyBL  
  B (65)bill of materials 用料预计单   y OLqIvN  
  B (66)bill payable 应付票据   t?:Q  
  B (67)bill receivable 应收票据   {f<\ `  
  B (68)bin card 存货记录卡    @M E .  
  B (69)bonus 红利   @CU~3Md*  
  B (70)book-keeping 薄记   U?d4 ^  
  B (71)Boston classification 波士顿分类   O F CA~sR  
  B (72)breakeven chart 保本图   <OC|z3na_  
  B (73)breakeven point 保本点   j}$Up7pW  
  B (74)breaking-down time 复位时间    ~ok i s  
  B (75)budget 预算   yL>wCD,L  
  B (76)budget center 预算中心   V9Gk``F<RZ  
  B (77)budget cost allowance 预算成本折让   q=40  l  
  B (78)budget manual 预算手册   n%YG)5 ;  
  B (79)budget period 预算期间   |U4t 8  
  B (80)budgetary control 预算控制   5pI=K/-  
  B (81)budgeted capacity 预算生产能力   ';0NWFP  
  B (82)burden 制造费用   t@O4 !mFH  
  B (83)business center 经营中心   g2'Q)w  
  B (84)business entity 营业个体   U\\nSU  
  B (85)business unit 经营单位   &`J?`l X  
 B (86)buy-out management 管理性购买产权   p/f!\  
  B (87)by-product 副产品 WgK|r~  
  C (88)called-up share capital 催缴股本   bn$}U.m$-  
  C (89)capacity 生产能力   >7^+ag~&  
  C (90)capacity ratios 生产能力比率   Vt!<.8&`  
  C (91)capital 资本   t|Ipxk.)  
  C (92)capital assets pricing model资本资产计价模式   w>W`8P_b@  
  C (93)capital commitment 承诺资本   +#d}3^_]  
  C (94)capital employed 已运用的资本   Y[yw8a  
  C (95)capital expenditure 资本支出   6(X5n5C  
  C (96)capital expenditureauthorization 资本支出核准   }lzQMT  
  C (97)capital expenditure control 资本支出控制   _,i+gI[  
  C (98)capital expenditure proposal资本支出申请   4JD 8w3u/  
  C (99)capital funding planning 资本基金筹集计划   2iM8V  
  C (100)capital gain 资本收益   |_P-  
  C (101)capital investment appraisal资本投资评估   ]$vJK  
  C (102)capital maintenance 资本保全   GK/Q]}Q8pZ  
  C (103)capital resource planning 资本资源计划   !tNJLOYf  
  C (104)capital surplus 资本盈余   pM i w9}  
  C (105)capital turnover 资本周转率   F|DKp[<]8  
  C (106)card 记录卡   qWzzUM1=  
  C (107)cash 现金   d$G<g78D  
  C (108)cash account 现金账户   (3=(g  
  C (109)cash book 现金账薄   o,sw[  
  C (110)cash cow 金牛产品   s;0eD5b>x  
  C (111)cash flow 现金流量   %ycCNS  
  C (112)cash discounted 现金贴现   weOzs]uc  
  C (113)cash flow budget 现金流量预算   z]YP  
  C (114)cash flow statement 现金流量表   <9s=K\-  
  C (115)cash ledger 现金分类账   L#`9# Q  
  C (116)cash limit 现金限额   s\`Vr;R:|  
  C (117)CCA 现时成本会计   .2b) rKo~  
  C (118)center 中心   2 8j=q-9Z  
  C (119)changeover time 变更时间   Bn"r;pqWiT  
  C (120)chartered entity 特许经济个体   WLAJqmC]  
  C (121)cheque 支票   lK? Z38  
  C (122)cheque register 支票登记薄   /Jc?;@{  
  C (123)coin analysis 零钱分类   LxGE<xj|V%  
  C (124)classification 分类   D k'EKT-  
  C (125)clock card 工时卡   0)8QOTeT  
  C (126)code 代码   8O]U&A@  
  C (127)commitment accounting 承诺确认会计   =oF6|\]{ ;  
  C (128)common cost 共同成本   I@=h|GM  
  C (129)company limited byguarantee 有限担保责任公司   rI:KZ}GZ  
C (130)company limited shares 股份有限公司   1 ]@}+H  
  C (131)competitive position 竞争能力状况   RTSR-<{z  
  C (132)concept 概念   -%=StWdb   
  C (133)conglomerate 跨行业企业   fxDY:l  
  C (134)consistency concept 一致性概念   t#y   
  C (135)consolidated accounts 合并报表    afEp4(X~  
  C (136)consolidation accounting 合并会计   kC R)k=*  
  C (137)consortium 财团   G5Ci"0  
  C (138)contingency plan 应急计划   v`hv5wQ  
  C (139)contingent liabilities 或有负债   n;"4`6L~  
  C (140)continuous operation 连续生产   L!L/QG|wdf  
  C (141)contra 抵消   UZdE ^Q[  
  C (142)contract cost 合同成本   g )'tr '  
  C (143)contract costing 合同成本计算   'D-#,X C  
  C (144)contribution 贡献毛益   K]bS:[34 R  
  C (145)contribution centre 贡献中心   tji,by#E/%  
  C (146)contribution chart 贡献图   @"s\eL,r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    hh"0z]  
  C (148)contribution to salesration 贡献毛益对销售比率   Q ;P~'  
  C (149)control 控制   YF{K9M!  
  C (150)control account 控制帐户   +k"dN^K]D  
  C (151)control limits 控制限度   \i-jME(sN  
  C (152)controllability concept 可控制概念    &1Fcwj  
  C (153)controllable cost 可控制成本   N, ik&NIWy  
  C (154)conversion cost 加工成本   ABV\:u  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   B>?Y(" E  
  C (156)corporate appraisal 公司评估   p _e-u-  
  C (157)corporate planning 公司计划   ^BM/K&7^  
  C (158)corporate social reporting 公司社会报告   +29;T0>a  
  C (159)corporation 股份公司   6\,^MI  
  C (160)cost 成本   J'O`3!Oy/  
  C (161)cost account 成本帐户   >V(2Ke Y  
  C (162)cost accounting 成本会计   SEchF"KJQF  
  C (163)cost accounting manual 成本手册   W7A'5  
  C (164)cost accounts calendar 成本报表的日历时间   (r[<g*+3  
  C (165)cost adjustment 成本调整   >`NY[Mn  
  C (166)cost allocation 成本分配   )O- x1U  
  C (167)cost apportionment 成本分摊   +$>ut r  
  C (168)cost attribution 成本归属   ID+'$u &  
  C (169)cost audit 成本审计   &SN$D5U'  
  C (170)cost behaviour 成本性态   /&j4IlT  
  C (171)cost benefit analysis 成本效益分析   %,,h )9  
  C (172)cost center 成本中心   b+p!{  
  C (173)cost driver 成本动因
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