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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 ^Zydy  
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  1.audit   审计 }_gCWz-5?  
  2.attestation   鉴证 jo{GPp}  
  3.credibility   可信赖程度 YG"P:d;s  
  4.audit of financial statements 财务报表审计 eP[azC"G[  
  5.agreed-upon procedures 执行商定程序 e! G I<  
  6.high levels of assurance 高水平保证 jyLpe2 S  
  7.compilation 编制 wgzjuTqwBF  
  8.reliability 可靠性 O<."C=1~E  
  9.relevance 相关性 v[35C]gS  
  10.professional skepticism 职业谨慎 &{/ `Q ,  
  11.objectivity 客观性 >Y)jt*vQ  
  12. professional competence 专业胜任能力 X:@nROL^7  
  13.Senior/CPA-in-charge 项目经理 |giK]Z  
  14.audit engagement letter 业务约定书 yhgHwES"  
  15.recurring audit 连续审计 sqj8c)6  
  16.the client 委托人 tezsoR!.ak  
  17.change CPA 更换注册会计 m:II<tv  
  18.the existing CPA 现任注册会计师 ~*THL0]~  
  19.the successor CPA 后任注册会计师 "7Zb)Ocb  
  20.the preceding CPA前任注册会计师 :=UeYm @  
  21.issue the audit report 出具审计报告 X2q$i  
  22.expert 专家 K (Z d-U  
  23.the board of directors 董事会 WLv( K_3Y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L ?4c8!Q  
  25.assess material misstatement risks评估重大错报风险  qRTxg%  
  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 pkjL2U:  
  27.a general knowledge of —— 初步了解―――的情况 +cQ4u4  
  28.a more knowledge of—— 进一步了解的情况 jYO@ %bQ  
  29.the prior year‘s working papers 以前年度工作底稿 WI](a8bm  
  30.minutes of meeting 会议纪要 c*HS#C7'2  
  31.business risks 经营风险 G@ BrU q  
  32.appropriateness 适当性 -Ufd+(   
  33.accounting estimate 会计估计 j#3}nJB%#i  
  34.management representations 管理层声明 2 ,E&}a|;b  
  35.going concern assumption 持续经营假设 hTf]t  
  36.audit plan 审计计划 I6{}S6  
  37.significant audit areas 重点审计领域 P_,f  
  38.error 错误 9@:H9" w  
  39.fraud舞弊 9\R:J"X  
  40.modified or additional procedures 修改或追加审计程序 Rfeiv  
  41.misappropriation of assets 侵占资产 `f8{ ^Rau  
  42.transactions without substance 虚假交易 !+JSguy  
  43.unusual pressures 异常压力 ShF ][v1L  
  44.the suspected noncompliance 涉嫌存在违法行为 Uk6Y6mU V  
  45.materialiy 重要性 'O \YL(j_e  
  46.exceed the materiality level 超过重要性水平 xHZx5GJp9  
  47.approach the materiality level 接近重要性水平 LN" bGe  
  48.an acceptably low level 可接受水平 V0c*M>V  
  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 ?R;5ErZ  
  50.misstatements or omissions 错报或漏报 M)V z9,  
  51.aggregate 总计 }\OLBg/  
  52.subsequent events 期后事项 \ 02j~r`o  
  53.adjust the financial statements 调整财务报表 %4imlP  
  54.perform additional audit procedures 实施追加的审计程序 UN_lK<utF  
  55.audit risk 审计风险 D0~WK stl  
  56.detection risk 检查风险 Ajs<a(,6  
  57.inappropriate audit opinion 不适当的审计意见 >"5^]o2?~l  
  58.material misstatement 重大的错报 8 y/YX  
  59.tolerable misstatement 可容忍错报 QE=Cum  
  60.the acceptable level of detection risk 可接受的检查风险 T5Sa9\`>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -Z4J?b  
  62.simall business 小规模企业 &gIu<*u<  
  63.accounting system 会计系统 7.hVbjy'-  
  64.test of control 控制测试 =LZj6'  
  65.walk-through test 穿行测试 PF1!aAvVb  
  66.communication 沟通 f?2Y np=@  
  67.flow chart 流程图 %*oz~,i  
  68.reperformance of internal control 重新执行 n w Or  
  69.audit evidence 审计证据 mhnD1}9,Ih  
  70.substantive procedures 实质性程序 D$YAi%*H  
  71.assertions 认定 p%]* I?  
  72.esistence 存在 I&q:w\\z8|  
  73.occurrence 发生 zVGjXuNa  
  74.completeness 完整性 JUF[Y^C  
  75.rights and obligations 权利和义务 E`=y9r* Z  
  76.valuation and allocation 计价和分摊 DSizr4R  
  77.cutoff 截止 jF Bq>  
  78.accuracy 准确性 (|bMtT?"x  
  79.classification 分类 vD[@cm  
  80.inspection 检查 1AjsAi,7;2  
  81.supervision of counting 监盘 c<y.Y0  
  82.observation 观察 f8lBxK  
  83.confirmation 函证 o!aKeM~|Es  
  84.computation 计算 - EF(J  
  85.analytical procedures 分析程序 L<1"u.3Z`}  
  86.vouch 核对 ,B5Ptf#  
  87.trace 追查 7 I&7YhFI  
  88.audit sampling 审计抽样 {YcVeCq+N  
  89.error 误差 QKwWX_3%Z]  
  90.expected error 预期误差 gK-:t  
  91.population 总体 Hm-+1Wx  
  92.sampling risk 抽样风险 I{_St8  
  93.non- sampling risk 非抽样风险 A AH-Dj|&l  
  94.sampling unit 抽样单位 t T A6 p  
  95.statistical sampling 统计抽样 {,]BqFXv  
  96.tolerable error 可容忍误差 0`h[| FYV  
  97.the risk of under reliance 信赖不足风险 ga4 gH>4  
  98.the risk of over reliance 信赖过度风险 v|?hc'Fj  
  99.the risk of incorrect rejection 误拒风险 e%R+IH5i  
  100. the risk of incorrect acceptance 误受风险 +&4PGv53J  
  101.working trial balance 试算平衡表 bhOyx  
  102.index and cross-referencing 索引和交叉索引 k]qZOO}  
  103.cash receipt 现金收入 ;}A#ws_CD_  
  104.cash disbursement 现金支出 1 _f Fbb"  
  105.bank statement 银行对账单 Ua5m2&U1  
  106.bank reconciliation 银行存款余额调节表 xGk@BA=0<  
  107.balance sheet date 资产负债表日 ojs&W]r0Z  
  108.net realizable value 可变现净值 Zj<oh8  
  109.storeroom 仓库 lE?e1mz{  
  110.sale invoice 销售发票 L}XERO TR  
  111.price list 价目表 d;m Q=k 1  
  112.positive confirmation request 积极式询证函 \xDu#/^  
  113.negative confirmation request 消极式询证函 !V+5$TsS  
  114.purchase requisition 请购单 ?Ih24>:D  
  115.receiving report 验收报告 9(ZzwkD'>  
  116.gross margin 毛利 Uf4QQ `c#  
  117.manufacturing overhead 制造费用 T55l-.>  
  118.material requisition 领料单 l YH={jJ  
  119.inventory-taking 存货盘点 MeQ(,irr^  
  120.bond certificate 债券 ,\+tvrR4X  
  121.stock certificate 股票 JEdtj1v{O  
  122.audit report 审计报告 DECX18D  
  123.entity 被审计单位 ?9H7Twi+T  
  124.addressee of the audit report 审计报告的收件人 ZNOoyWYi5  
  125.unqualified opinion 无保留意见 c*RZbE9k  
  126.qualified opinion 保留意见 &I'~:nWpt  
  127.disclaimer of opinion 无法表示意见 @ RTQJ+ms  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   s.=)p"pTd  
  A (2)absorbed overhead 已吸收制造费用 2mu~hJ  
  A (3)absorption costing 吸收成本计算 k{c~  
  A (4)account 账户,报表   "'t<R}t!A  
  A (5)accounting postulate 会计假设   4TwU0N+>  
  A (6)accounting series release 会计公告文件   7 aDI6G  
  A (7)accounting valuation 会计计价   +}mj6I  
  A (8)account sale 承销清单  KS*W<_I  
  A (9)accountability concept 经营责任概念   `3pe\s  
  A (10)accountancy 会计职业   QAygr4\X^  
  A (11)accountant 会计师   1Y}gki^F  
  A (12)accounting 会计   =!#D UfQf  
  A (13)agency cost 代理成本   :&?#~NFH  
  A (14)accounting bases 会计基础   lmH!I )5  
  A (15)accounting manual 会计手册   qhK;#<#  
  A (16)accounting period 会计期间   LaN4%[;X1-  
  A (17)accounting policies 会计方针   w2+RX-6Ie  
  A (18)accounting rate of return 会计报酬率   M8KfC!  
  A (19)accounting reference date 会计参照日   \M>AN Z}  
  A (20)accounting reference period 会计参照期间   }s}9@kl;&  
  A (21)accrual concept 应计概念   F<V zVEx  
  A (22)accrual expenses 应计费用   R)<Fqa7Tm  
  A (23)acid test ration 速动比率(酸性测试比率)   hZ2PP ^  
  A (24)acquisition 购置   $ZcmE<7k  
  A (25)acquisition accounting 收购会计   wTIf#y1=9  
  A (26)activity based accounting 作业基础成本计算   et9 c<'  
  A (27)adjusting events 调整事项   D|e6$O5o  
  A (28)administrative expenses 行政管理费   ec=4L@V*  
  A (29)advice note 发货通知   _x UhDu%  
  A (30)amortization 摊销   JiI(?I  
  A (31)analytical review 分析性检查   `Z%XA>  
  A (32)annual equivalent cost 年度等量成本法   9sYX(Fl  
  A (33)annual report and accounts 年度报告和报表   f1=8I_>=  
  A (34)appraisal cost 检验成本   `&pb`P<`  
  A (35)appropriation account 盈余分配账户   .*Hv^_  
  A (36)articles of association 公司章程细则   QO#ZQ~  
  A (37)assets 资产   a#uJzYB0  
  A (38)assets cover 资产保障   /23v]HEPy  
  A (39)asset value per share 每股资产价值   m.V mS7_I  
  A (40)associated company 联营公司   q8kt_&Ij  
  A (41)attainable standard 可达标准   []dRDe;#  
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 A (42)attributable profit 可归属利润   ;P2~cQjD;  
  A (43)audit 审计   gvcT_'  
  A (44)audit report 审计报告   !%Z1" FDm/  
  A (45)auditing standards 审计准则   A=XM(2{aN  
  A (46)authorized share capital 额定股本   FfD2 &(-R  
  A (47)available hours 可用小时   OVj,qL)  
  A (48)avoidable costs 可避免成本 :-6_X<  
  B (49)back-to-back loan 易币贷款   {<kl)}  
  B (50)backflush accounting 倒退成本计算   ?nt6vqaV  
  B (51)bad debts 坏帐   i^QcW!X&  
  B (52)bad debts ratio 坏帐比率   8\I(a]kM`  
  B (53)bank charges 银行手续费   8uI^ B  
  B (54)bank overdraft 银行透支   OcSLRN?t  
  B (55)bank reconciliation 银行存款调节表   ImF/RKI~ "  
  B (56)bank statement 银行对账单   }:jXl!:V  
  B (57)bankruptcy 破产   rzl2Oj"4  
  B (58)basis of apportionment 分摊基础   *-P@|eg  
  B (59)batch 批量   E&[ox[g{  
  B (60)batch costing 分批成本计算   S :1! ) 7  
  B (61)beta factor B(市场)风险因素   ait/|a  
  B (62)bill 账单   [fW:%!Y'  
  B (63)bill of exchange 汇票   D~mGv1t"  
  B (64)bill of landing 提单   /1OhW>W3eH  
  B (65)bill of materials 用料预计单   \lY26'  
  B (66)bill payable 应付票据   _FVIN;!  
  B (67)bill receivable 应收票据   i, )kI  
  B (68)bin card 存货记录卡   DH 9?~|  
  B (69)bonus 红利   ;- cq#8S  
  B (70)book-keeping 薄记   lT(MywNsg  
  B (71)Boston classification 波士顿分类   oa9T3gQ?  
  B (72)breakeven chart 保本图   |f aXl3|  
  B (73)breakeven point 保本点   l[.pI];T  
  B (74)breaking-down time 复位时间   99ZQlX  
  B (75)budget 预算   UhEnW8^bz1  
  B (76)budget center 预算中心   zF{ z_c#3@  
  B (77)budget cost allowance 预算成本折让   (JF\%Yj/  
  B (78)budget manual 预算手册   =E,*8O]  
  B (79)budget period 预算期间    z!F?#L5  
  B (80)budgetary control 预算控制   ?EpY4k8,  
  B (81)budgeted capacity 预算生产能力   FJ2^0s/"  
  B (82)burden 制造费用   A f -{'  
  B (83)business center 经营中心   /Wj9Stj5  
  B (84)business entity 营业个体   TI*uNS;-  
  B (85)business unit 经营单位   k*n5+[U^tP  
 B (86)buy-out management 管理性购买产权   z{%G  
  B (87)by-product 副产品 bF}~9WEa  
  C (88)called-up share capital 催缴股本   f|< *2Mk  
  C (89)capacity 生产能力   : 0%V:B  
  C (90)capacity ratios 生产能力比率   BGA.8qWR4  
  C (91)capital 资本   =UYc~VUYnT  
  C (92)capital assets pricing model资本资产计价模式   Rq\.RR](  
  C (93)capital commitment 承诺资本   R"82=">v  
  C (94)capital employed 已运用的资本   QzV:^!0J  
  C (95)capital expenditure 资本支出   Z&21gN  
  C (96)capital expenditureauthorization 资本支出核准   Wm"W@LPx5  
  C (97)capital expenditure control 资本支出控制   U9;AU] A  
  C (98)capital expenditure proposal资本支出申请   M VsIyP  
  C (99)capital funding planning 资本基金筹集计划   $MP'j9-S?  
  C (100)capital gain 资本收益   4K4?Q+?  
  C (101)capital investment appraisal资本投资评估   PVU(R J  
  C (102)capital maintenance 资本保全   g.,IQ4o  
  C (103)capital resource planning 资本资源计划   -ff*,b$Q/  
  C (104)capital surplus 资本盈余   \Mi y+<8$  
  C (105)capital turnover 资本周转率   \Hy~~Zh2  
  C (106)card 记录卡   W/&cnp\  
  C (107)cash 现金   RE*SdazY?  
  C (108)cash account 现金账户    o,X ?  
  C (109)cash book 现金账薄   Jj([O2Eq$  
  C (110)cash cow 金牛产品   WAob"`8]  
  C (111)cash flow 现金流量   ,c7 8O8|  
  C (112)cash discounted 现金贴现   XRaq\a`=:  
  C (113)cash flow budget 现金流量预算   % +eZ U)N  
  C (114)cash flow statement 现金流量表   !qy/'v4  
  C (115)cash ledger 现金分类账   q5QYp  
  C (116)cash limit 现金限额   ymzlRs1^Ct  
  C (117)CCA 现时成本会计   y&SueU=  
  C (118)center 中心   CRS/qso[Q'  
  C (119)changeover time 变更时间    DMf:u`<  
  C (120)chartered entity 特许经济个体   /<M08ze  
  C (121)cheque 支票   zs7K :OlkA  
  C (122)cheque register 支票登记薄   Qs*g)Yr  
  C (123)coin analysis 零钱分类   IF@)L>-%  
  C (124)classification 分类   F7L+bv   
  C (125)clock card 工时卡   WzZb-F  
  C (126)code 代码   D[9eu>"'9M  
  C (127)commitment accounting 承诺确认会计   U?H!:?,C  
  C (128)common cost 共同成本   S^~GI$  
  C (129)company limited byguarantee 有限担保责任公司   IEO5QV:u:  
C (130)company limited shares 股份有限公司   =cg0o_q8  
  C (131)competitive position 竞争能力状况   *R8q)Q  
  C (132)concept 概念   ^TnBtIU-B  
  C (133)conglomerate 跨行业企业   DmPp&  
  C (134)consistency concept 一致性概念   elw< (<u`  
  C (135)consolidated accounts 合并报表   n Hy|  
  C (136)consolidation accounting 合并会计   Xgc@cwd  
  C (137)consortium 财团   RV7l=G9tq  
  C (138)contingency plan 应急计划   `2U zJ~  
  C (139)contingent liabilities 或有负债   gNN{WFHQX:  
  C (140)continuous operation 连续生产   r1xN U0A  
  C (141)contra 抵消   Ean@GDLz8  
  C (142)contract cost 合同成本   t|d9EC]c(  
  C (143)contract costing 合同成本计算   mmEr2\L  
  C (144)contribution 贡献毛益   vMDV%E S1t  
  C (145)contribution centre 贡献中心   Svy bP&i|  
  C (146)contribution chart 贡献图   jsc1B  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    I=|b3-  
  C (148)contribution to salesration 贡献毛益对销售比率   0I& !a$:  
  C (149)control 控制   b`fPP{mG  
  C (150)control account 控制帐户   ;#cb%e3  
  C (151)control limits 控制限度   OZs^c2 W  
  C (152)controllability concept 可控制概念   ~[isR|>  
  C (153)controllable cost 可控制成本   }M * Oo  
  C (154)conversion cost 加工成本   z4{ H=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   WFULQQ*  
  C (156)corporate appraisal 公司评估   CR&v z3\Q  
  C (157)corporate planning 公司计划   GnkNoaU  
  C (158)corporate social reporting 公司社会报告   i4&"-ujrm  
  C (159)corporation 股份公司   LZ}C{M{=5A  
  C (160)cost 成本   U,~\}$<I  
  C (161)cost account 成本帐户   9JpPas$]  
  C (162)cost accounting 成本会计   CsJw;]dYI  
  C (163)cost accounting manual 成本手册   Ztr,v$  
  C (164)cost accounts calendar 成本报表的日历时间   W{Ine> a'  
  C (165)cost adjustment 成本调整   (%YFcE)SRS  
  C (166)cost allocation 成本分配   p,Qr9p3y  
  C (167)cost apportionment 成本分摊   8|OsVIe%  
  C (168)cost attribution 成本归属   g,r'].Jg  
  C (169)cost audit 成本审计   5ZSV)$t  
  C (170)cost behaviour 成本性态   SBg BZm}%  
  C (171)cost benefit analysis 成本效益分析   #\_N-bVu  
  C (172)cost center 成本中心   .B+R+2uY3  
  C (173)cost driver 成本动因
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