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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 kAbT&Rm"  
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  1.audit   审计 i' |S g  
  2.attestation   鉴证 Ra_6}k  
  3.credibility   可信赖程度 .Fh5:W N  
  4.audit of financial statements 财务报表审计 vC J  
  5.agreed-upon procedures 执行商定程序 A"z')   
  6.high levels of assurance 高水平保证 fX} dh 9  
  7.compilation 编制 Cg21-G .  
  8.reliability 可靠性 >&U]j*'4  
  9.relevance 相关性 6z=:x+m  
  10.professional skepticism 职业谨慎 \kWceu}H,  
  11.objectivity 客观性 yNY1g?E  
  12. professional competence 专业胜任能力 vM\8>p*U  
  13.Senior/CPA-in-charge 项目经理 t_@%4Wn!1L  
  14.audit engagement letter 业务约定书 jPA?0h  
  15.recurring audit 连续审计 oOe5IczS(  
  16.the client 委托人 AytHnp\H  
  17.change CPA 更换注册会计  R0\E?9P  
  18.the existing CPA 现任注册会计师 "PJ@Q9n__  
  19.the successor CPA 后任注册会计师  O,xU+j~)  
  20.the preceding CPA前任注册会计师 cKK 1$x  
  21.issue the audit report 出具审计报告 <(@m913|  
  22.expert 专家 M*+_E8Lh  
  23.the board of directors 董事会 W/{HZ< :.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cD2}EqZ 9  
  25.assess material misstatement risks评估重大错报风险 @ou g^]a  
  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 ](- :l6  
  27.a general knowledge of —— 初步了解―――的情况 PGu6hV{  
  28.a more knowledge of—— 进一步了解的情况 )0RH"#, 2L  
  29.the prior year‘s working papers 以前年度工作底稿 .wS' Xn&  
  30.minutes of meeting 会议纪要 o& $Fc8bH  
  31.business risks 经营风险 1c+[S]7rY  
  32.appropriateness 适当性 LYavth`@h  
  33.accounting estimate 会计估计 9)T;.O  
  34.management representations 管理层声明 (K>5DU  
  35.going concern assumption 持续经营假设 OZLU >LU  
  36.audit plan 审计计划 @y)-!MHN(8  
  37.significant audit areas 重点审计领域 ~n|*-rca  
  38.error 错误 ~N_\ V  
  39.fraud舞弊 6#.z:_  
  40.modified or additional procedures 修改或追加审计程序 zn>*^h0B  
  41.misappropriation of assets 侵占资产 I`E9]b(w  
  42.transactions without substance 虚假交易 hU+sg~E  
  43.unusual pressures 异常压力 #ra:^9;Es:  
  44.the suspected noncompliance 涉嫌存在违法行为 O\B_=KWDO  
  45.materialiy 重要性 oC.:mI  
  46.exceed the materiality level 超过重要性水平 K  )1K ]  
  47.approach the materiality level 接近重要性水平 %nP13V]  
  48.an acceptably low level 可接受水平 pvP|.sw5G  
  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 # TC x8]F  
  50.misstatements or omissions 错报或漏报 nXk<DlTws  
  51.aggregate 总计 Iz!Blk  
  52.subsequent events 期后事项 N 0& h5  
  53.adjust the financial statements 调整财务报表 .0cm mpUNq  
  54.perform additional audit procedures 实施追加的审计程序 Zz,E4+'Rm  
  55.audit risk 审计风险 2|kx:^D p  
  56.detection risk 检查风险 xv9SQ,n<  
  57.inappropriate audit opinion 不适当的审计意见 4U~[ 8U}g  
  58.material misstatement 重大的错报 *>9#a0cp  
  59.tolerable misstatement 可容忍错报 J/M 1#sE  
  60.the acceptable level of detection risk 可接受的检查风险 @q],pD  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4)*8&  
  62.simall business 小规模企业 D%Hz'G0|  
  63.accounting system 会计系统 b;Pqq@P|g  
  64.test of control 控制测试 %#yCp2  
  65.walk-through test 穿行测试 QO cB ]G  
  66.communication 沟通 ePa1 @dI  
  67.flow chart 流程图 "<t/*$42  
  68.reperformance of internal control 重新执行 Bk?3lwCT  
  69.audit evidence 审计证据 8BhLO.(<O  
  70.substantive procedures 实质性程序 tB'F`HM:mq  
  71.assertions 认定 TfDx> F$  
  72.esistence 存在 pZuYmMP  
  73.occurrence 发生 +kd88Fx  
  74.completeness 完整性 ,/C<GFae  
  75.rights and obligations 权利和义务 mfIY7DP  
  76.valuation and allocation 计价和分摊 `BmAu[(e&  
  77.cutoff 截止 >mgbs>  
  78.accuracy 准确性 T8JM4F  
  79.classification 分类 KFkKr>S :  
  80.inspection 检查 5<<e_n.2q  
  81.supervision of counting 监盘 q<>LK  
  82.observation 观察 U z>5!_  
  83.confirmation 函证 w6'o<=  
  84.computation 计算 z0t6}E<VIR  
  85.analytical procedures 分析程序 WhMr'l/e  
  86.vouch 核对 S92'\2  
  87.trace 追查 Ts:3_4-k  
  88.audit sampling 审计抽样 K@Twiw~rB  
  89.error 误差 5^t68 WOl  
  90.expected error 预期误差 xYtY}?!"  
  91.population 总体 xiX~*Zs  
  92.sampling risk 抽样风险 Ny /bNQS  
  93.non- sampling risk 非抽样风险 Hz`rw\\Xq  
  94.sampling unit 抽样单位 $h`?l$jC(@  
  95.statistical sampling 统计抽样 E%:!* 9  
  96.tolerable error 可容忍误差 - (VV  
  97.the risk of under reliance 信赖不足风险 muwXzN(KX  
  98.the risk of over reliance 信赖过度风险 Psp3~Kg  
  99.the risk of incorrect rejection 误拒风险 f"~+mO  
  100. the risk of incorrect acceptance 误受风险 JR<#el  
  101.working trial balance 试算平衡表 : CV!:sUm  
  102.index and cross-referencing 索引和交叉索引 p{"p<XFyO  
  103.cash receipt 现金收入 c BQ|m A  
  104.cash disbursement 现金支出 2^Tj7@  
  105.bank statement 银行对账单 mR,p?[P  
  106.bank reconciliation 银行存款余额调节表 LS{g=3P0  
  107.balance sheet date 资产负债表日 %qcBM~efT  
  108.net realizable value 可变现净值 yK+76\} I  
  109.storeroom 仓库 a\$PqOB!  
  110.sale invoice 销售发票 6d&BN7B  
  111.price list 价目表 zO<EbqNe!  
  112.positive confirmation request 积极式询证函 UR ck#5  
  113.negative confirmation request 消极式询证函 L}ud+Wfox  
  114.purchase requisition 请购单 c2Ua!p(c  
  115.receiving report 验收报告 8c\mm 0n  
  116.gross margin 毛利 hun L V8z  
  117.manufacturing overhead 制造费用 s03 DL  
  118.material requisition 领料单 [CGvM {  
  119.inventory-taking 存货盘点 !T@>Ld:  
  120.bond certificate 债券 -@b&qi7&S  
  121.stock certificate 股票 S3PW[R@=  
  122.audit report 审计报告 >|KfO>  
  123.entity 被审计单位 5m&{ f>]T  
  124.addressee of the audit report 审计报告的收件人 f(=yC} si  
  125.unqualified opinion 无保留意见 41>Bm*if  
  126.qualified opinion 保留意见 X&0m$x  
  127.disclaimer of opinion 无法表示意见 ICo_O] Ke  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   XA5gosq  
  A (2)absorbed overhead 已吸收制造费用 z kYl IUD  
  A (3)absorption costing 吸收成本计算 <~!7?ak  
  A (4)account 账户,报表   ~j" aJ /  
  A (5)accounting postulate 会计假设   81 V,yq]  
  A (6)accounting series release 会计公告文件   )p4o4 aM  
  A (7)accounting valuation 会计计价   #dE#w#=r  
  A (8)account sale 承销清单 ,Ej2]iO\7  
  A (9)accountability concept 经营责任概念   Jg/l<4,K,  
  A (10)accountancy 会计职业   q]=. Aik  
  A (11)accountant 会计师   @g(N!n~  
  A (12)accounting 会计   Na=9 ju  
  A (13)agency cost 代理成本   JXUnhjB,B  
  A (14)accounting bases 会计基础   ;'!U/N;-  
  A (15)accounting manual 会计手册   EC&t+"=R  
  A (16)accounting period 会计期间   x~!B.4gT2  
  A (17)accounting policies 会计方针   hi"[R@UG  
  A (18)accounting rate of return 会计报酬率   m=Y9sB  
  A (19)accounting reference date 会计参照日   }OJ*o  
  A (20)accounting reference period 会计参照期间   73P=<3  
  A (21)accrual concept 应计概念   <.CO{L\e  
  A (22)accrual expenses 应计费用   7W5FHZd'  
  A (23)acid test ration 速动比率(酸性测试比率)   g=o)=sQd  
  A (24)acquisition 购置   ^r}^-  
  A (25)acquisition accounting 收购会计   .v/s9'lB  
  A (26)activity based accounting 作业基础成本计算   !@W1d|{lu  
  A (27)adjusting events 调整事项   ~bdADVH  
  A (28)administrative expenses 行政管理费   .Rd@,3  
  A (29)advice note 发货通知   TPvS+_<oL{  
  A (30)amortization 摊销   %_KNAuM  
  A (31)analytical review 分析性检查   ZV,n-M =  
  A (32)annual equivalent cost 年度等量成本法   2oGl"3/p  
  A (33)annual report and accounts 年度报告和报表   `k a!`nfo  
  A (34)appraisal cost 检验成本   H}dsd=yO  
  A (35)appropriation account 盈余分配账户   /V$ [M  
  A (36)articles of association 公司章程细则   6^if%62l&  
  A (37)assets 资产   5d*k[fZ  
  A (38)assets cover 资产保障   a4 O   
  A (39)asset value per share 每股资产价值   vz#rbBY*;  
  A (40)associated company 联营公司   h<$Vry}  
  A (41)attainable standard 可达标准   [ 3]!*Cd  
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 A (42)attributable profit 可归属利润   }ytc oIuLf  
  A (43)audit 审计   YaFQy0t%/5  
  A (44)audit report 审计报告   #T99p+O  
  A (45)auditing standards 审计准则   A+iQH1C0h  
  A (46)authorized share capital 额定股本   .%M=dL>  
  A (47)available hours 可用小时   H9x xId?3u  
  A (48)avoidable costs 可避免成本 [6FCbzS_W  
  B (49)back-to-back loan 易币贷款   rPv+eM" >  
  B (50)backflush accounting 倒退成本计算   iKv{)5  
  B (51)bad debts 坏帐   U*(m'Ea  
  B (52)bad debts ratio 坏帐比率   )67Kd]  
  B (53)bank charges 银行手续费   8]YFlW9  
  B (54)bank overdraft 银行透支   Yih^ZTf]O?  
  B (55)bank reconciliation 银行存款调节表   z%hB=V!~91  
  B (56)bank statement 银行对账单   ]mn(lK  
  B (57)bankruptcy 破产   V2^(qpM!  
  B (58)basis of apportionment 分摊基础   pV=X  
  B (59)batch 批量   vAy`8Q  
  B (60)batch costing 分批成本计算   "o*F$7D!  
  B (61)beta factor B(市场)风险因素   (=j]fnH?  
  B (62)bill 账单   Y 'Yoc  
  B (63)bill of exchange 汇票   /E2/ 3z  
  B (64)bill of landing 提单   MV-fDqA(  
  B (65)bill of materials 用料预计单   @-NdgM<  
  B (66)bill payable 应付票据   THi*'D/  
  B (67)bill receivable 应收票据   N>z_uPy{A  
  B (68)bin card 存货记录卡   XTG* 56IzL  
  B (69)bonus 红利   B+ud-M0  
  B (70)book-keeping 薄记   c]P`U(q9TV  
  B (71)Boston classification 波士顿分类   p,* rVz[Y  
  B (72)breakeven chart 保本图   4l@*x^F  
  B (73)breakeven point 保本点   Dr^#e  
  B (74)breaking-down time 复位时间   7i`@`0   
  B (75)budget 预算   razVO]]E  
  B (76)budget center 预算中心   .,)NDG4Q  
  B (77)budget cost allowance 预算成本折让   :D-My28'  
  B (78)budget manual 预算手册   G +o)s  
  B (79)budget period 预算期间   6 wYd)MDLL  
  B (80)budgetary control 预算控制   n-be8p)-  
  B (81)budgeted capacity 预算生产能力   |bk.gh  
  B (82)burden 制造费用   2ro4{^(_  
  B (83)business center 经营中心   U!r2`2LY  
  B (84)business entity 营业个体   V*@pmOhz  
  B (85)business unit 经营单位   Pn\ Lg8  
 B (86)buy-out management 管理性购买产权   x=pq-&9>B  
  B (87)by-product 副产品 B<SuNbR  
  C (88)called-up share capital 催缴股本   ,]gYy00w0s  
  C (89)capacity 生产能力   G1K5J`"*  
  C (90)capacity ratios 生产能力比率   qgbp-A!2zF  
  C (91)capital 资本   bF;g.-.2  
  C (92)capital assets pricing model资本资产计价模式   OGw =e{  
  C (93)capital commitment 承诺资本   ftw\oGrS  
  C (94)capital employed 已运用的资本   Kr3L~4>  
  C (95)capital expenditure 资本支出   _Qs=v0B//  
  C (96)capital expenditureauthorization 资本支出核准   l~kxt2&  
  C (97)capital expenditure control 资本支出控制   v}XMFC !  
  C (98)capital expenditure proposal资本支出申请   ~5<-&Dyp7  
  C (99)capital funding planning 资本基金筹集计划   v) mO"\  
  C (100)capital gain 资本收益   O~N0JK_>  
  C (101)capital investment appraisal资本投资评估   _5 Zhv-7  
  C (102)capital maintenance 资本保全   ?x u5/r<  
  C (103)capital resource planning 资本资源计划   $TyV< G  
  C (104)capital surplus 资本盈余   ?B3   
  C (105)capital turnover 资本周转率   'te4mY}  
  C (106)card 记录卡   u )cc  
  C (107)cash 现金   4loG$l+a1  
  C (108)cash account 现金账户    3=@94i  
  C (109)cash book 现金账薄   59A@~;.F  
  C (110)cash cow 金牛产品   pJ!:mt  
  C (111)cash flow 现金流量   p0U4#dD6  
  C (112)cash discounted 现金贴现   NI_.wB{  
  C (113)cash flow budget 现金流量预算   Ea#wtow|-  
  C (114)cash flow statement 现金流量表   {gT2G*Ed^Z  
  C (115)cash ledger 现金分类账   ?s/]k#H  
  C (116)cash limit 现金限额   ;WxE0Q:!~  
  C (117)CCA 现时成本会计   ;L (dmx?  
  C (118)center 中心   D|lp3\`%  
  C (119)changeover time 变更时间   T{-<G13  
  C (120)chartered entity 特许经济个体   =oz$uD}?  
  C (121)cheque 支票   Qxr&zT7f  
  C (122)cheque register 支票登记薄   oKjQ? 4  
  C (123)coin analysis 零钱分类   ~ HFDX@m*  
  C (124)classification 分类   5xKo(XNp  
  C (125)clock card 工时卡   P/uk]5H^  
  C (126)code 代码   uf4C+ci  
  C (127)commitment accounting 承诺确认会计   !cS A|C  
  C (128)common cost 共同成本   Nr 5h%<` I  
  C (129)company limited byguarantee 有限担保责任公司   X/Umfci  
C (130)company limited shares 股份有限公司   r/E'#5 Q  
  C (131)competitive position 竞争能力状况   F*Lm=^:  
  C (132)concept 概念   >S/m(98  
  C (133)conglomerate 跨行业企业   _ T ;+*  
  C (134)consistency concept 一致性概念   Qv=F'  
  C (135)consolidated accounts 合并报表   ], Xva`"  
  C (136)consolidation accounting 合并会计   fy&vo~4i;  
  C (137)consortium 财团   X.TsOoy  
  C (138)contingency plan 应急计划   ~Iw7Xq E2  
  C (139)contingent liabilities 或有负债   DMO8~5  
  C (140)continuous operation 连续生产   mT  enzIp  
  C (141)contra 抵消   h ^QicvZ  
  C (142)contract cost 合同成本   *Xm$w  
  C (143)contract costing 合同成本计算   ?VVtEmIN  
  C (144)contribution 贡献毛益   RE~:+.eB  
  C (145)contribution centre 贡献中心   Y v22,|:  
  C (146)contribution chart 贡献图   }s i{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   . KH3.v/c|  
  C (148)contribution to salesration 贡献毛益对销售比率   b3Nr>(Z<}  
  C (149)control 控制   q Ry< W  
  C (150)control account 控制帐户   P,1[NW  
  C (151)control limits 控制限度   |cK o#nfzZ  
  C (152)controllability concept 可控制概念   N pu#.)G  
  C (153)controllable cost 可控制成本   w#ha ^4  
  C (154)conversion cost 加工成本   |j3fS[.$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   v(PwE B]  
  C (156)corporate appraisal 公司评估   ="X2AuK%1$  
  C (157)corporate planning 公司计划   9a4Xf%!F>z  
  C (158)corporate social reporting 公司社会报告   Ci{,e%  
  C (159)corporation 股份公司   dS9L(&  
  C (160)cost 成本   rDr3)*H?0  
  C (161)cost account 成本帐户   ean_/E  
  C (162)cost accounting 成本会计   `` !BE"yN  
  C (163)cost accounting manual 成本手册   e}V3dC^pU  
  C (164)cost accounts calendar 成本报表的日历时间   ZY N HVR  
  C (165)cost adjustment 成本调整   b=Rw=K.  
  C (166)cost allocation 成本分配   + Xc s<+b  
  C (167)cost apportionment 成本分摊   |Dz$OZP  
  C (168)cost attribution 成本归属   .aJ\^Fx  
  C (169)cost audit 成本审计   QPL6cU$&R  
  C (170)cost behaviour 成本性态   qyA%_;ReMY  
  C (171)cost benefit analysis 成本效益分析   .& |Ivz6  
  C (172)cost center 成本中心   TV^m1uC  
  C (173)cost driver 成本动因
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