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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 |/X+2K}3  
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  1.audit   审计 no,b_0@N  
  2.attestation   鉴证 Tl L,dPM  
  3.credibility   可信赖程度 sZ> 0*S  
  4.audit of financial statements 财务报表审计 2AXf'IOqE  
  5.agreed-upon procedures 执行商定程序 uC|bC#;  
  6.high levels of assurance 高水平保证 cS%;JV>C  
  7.compilation 编制 J(5#fo{Q.g  
  8.reliability 可靠性 ncpNesB  
  9.relevance 相关性 sdBB (  
  10.professional skepticism 职业谨慎 qm6X5T   
  11.objectivity 客观性 9*S9~  
  12. professional competence 专业胜任能力 avY<~-44B  
  13.Senior/CPA-in-charge 项目经理 ( z:qj/|  
  14.audit engagement letter 业务约定书 6f^IAa|  
  15.recurring audit 连续审计 Q"QZ^!zRl  
  16.the client 委托人 hf:\^w  
  17.change CPA 更换注册会计 ^g=j`f[T  
  18.the existing CPA 现任注册会计师 G4^6o[x  
  19.the successor CPA 后任注册会计师 ;0o% hx  
  20.the preceding CPA前任注册会计师 L5 wR4Ue)  
  21.issue the audit report 出具审计报告 AEd9H +I  
  22.expert 专家 0|| 5 r#  
  23.the board of directors 董事会 YJ}9VY<}1K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #s{EIj~YR_  
  25.assess material misstatement risks评估重大错报风险 D%= j@  
  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 WJ/X`?k  
  27.a general knowledge of —— 初步了解―――的情况 bb}Fu/S  
  28.a more knowledge of—— 进一步了解的情况 {$I1(DYN  
  29.the prior year‘s working papers 以前年度工作底稿 ujr"_ofI  
  30.minutes of meeting 会议纪要 )T@?.J`  
  31.business risks 经营风险 ?(Xy 2%v  
  32.appropriateness 适当性 V6& 6I  
  33.accounting estimate 会计估计 T%yGSk  
  34.management representations 管理层声明 CQs,G8 \/  
  35.going concern assumption 持续经营假设 -Np}<O`./  
  36.audit plan 审计计划 QsBC[7<jd-  
  37.significant audit areas 重点审计领域 Bo; { QoB  
  38.error 错误 #i=m%>zjN  
  39.fraud舞弊 'u9y\vUy  
  40.modified or additional procedures 修改或追加审计程序 %GGSd0 g  
  41.misappropriation of assets 侵占资产 Zfd `Fu  
  42.transactions without substance 虚假交易 = O|}R  
  43.unusual pressures 异常压力 M63t4; 0A  
  44.the suspected noncompliance 涉嫌存在违法行为 d wku6lCk  
  45.materialiy 重要性 QTU $mC]  
  46.exceed the materiality level 超过重要性水平 hX:yn:P~  
  47.approach the materiality level 接近重要性水平 |(=b  
  48.an acceptably low level 可接受水平 n2Y a'YF  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Pk&$ #J_  
  50.misstatements or omissions 错报或漏报 _e "  
  51.aggregate 总计 6('CB|ga  
  52.subsequent events 期后事项 )B Z6QO`5n  
  53.adjust the financial statements 调整财务报表 zh5ovA%  
  54.perform additional audit procedures 实施追加的审计程序 w& )ApfL  
  55.audit risk 审计风险 }?*$AVs2q  
  56.detection risk 检查风险 x,c\q$8yH  
  57.inappropriate audit opinion 不适当的审计意见 >VJ"e`  
  58.material misstatement 重大的错报 19i=kdH  
  59.tolerable misstatement 可容忍错报 cRWYS[O?-  
  60.the acceptable level of detection risk 可接受的检查风险 {[bB$~7Eu  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 SP4(yJy&  
  62.simall business 小规模企业 WH<\f |xR  
  63.accounting system 会计系统 F1/BtGvQE  
  64.test of control 控制测试 |$[.X3i  
  65.walk-through test 穿行测试 xu@+b~C\  
  66.communication 沟通 sW&h?jdf  
  67.flow chart 流程图 'OU`$K7n  
  68.reperformance of internal control 重新执行 :Aj[#4-=   
  69.audit evidence 审计证据 @&GY5<&b  
  70.substantive procedures 实质性程序 \^dYmU  
  71.assertions 认定 [j?<&^SW  
  72.esistence 存在 2^)_XVX1  
  73.occurrence 发生 Ue=1NnRDkA  
  74.completeness 完整性 !Y*O0_  
  75.rights and obligations 权利和义务 1cV0TUrz  
  76.valuation and allocation 计价和分摊 <1<0odB  
  77.cutoff 截止 {(Ba  
  78.accuracy 准确性 K<v:RbU|[1  
  79.classification 分类 T/tCX[}  
  80.inspection 检查 G4%dah 5  
  81.supervision of counting 监盘 o97*3W]  
  82.observation 观察 b<BkI""b  
  83.confirmation 函证 cK75Chsu  
  84.computation 计算 #KDN  
  85.analytical procedures 分析程序 Wqe0m_7  
  86.vouch 核对 !!6g<S7)  
  87.trace 追查 )!5"\eys  
  88.audit sampling 审计抽样 2 ;Q|h$ n  
  89.error 误差 :MGIp%3  
  90.expected error 预期误差 0QBK(_O`  
  91.population 总体 kQ|phtbI  
  92.sampling risk 抽样风险 q)N^  
  93.non- sampling risk 非抽样风险 c LfPSA  
  94.sampling unit 抽样单位 ]:Pkh./  
  95.statistical sampling 统计抽样 .K+5k`kd  
  96.tolerable error 可容忍误差 >[g.8'hI  
  97.the risk of under reliance 信赖不足风险 Y r8gKhv W  
  98.the risk of over reliance 信赖过度风险 G5UNW<P2C  
  99.the risk of incorrect rejection 误拒风险 `m\ ?gsw7  
  100. the risk of incorrect acceptance 误受风险 dZ Ab' :  
  101.working trial balance 试算平衡表 y 27MG  
  102.index and cross-referencing 索引和交叉索引 |&~);>Cq2  
  103.cash receipt 现金收入 V5+|H1=  
  104.cash disbursement 现金支出 ;W3c|5CE  
  105.bank statement 银行对账单 BLb'7`t  
  106.bank reconciliation 银行存款余额调节表 72dd%  
  107.balance sheet date 资产负债表日 ^geY Ay  
  108.net realizable value 可变现净值 lN7YU-ygz  
  109.storeroom 仓库 @"afEMd  
  110.sale invoice 销售发票 $HAwd6NI  
  111.price list 价目表 >(W\Eh{J  
  112.positive confirmation request 积极式询证函 &7KX`%K"D  
  113.negative confirmation request 消极式询证函 d V3R)  
  114.purchase requisition 请购单 |^O3~!JP(>  
  115.receiving report 验收报告 VW:Voc  
  116.gross margin 毛利 -uB*E1|Q  
  117.manufacturing overhead 制造费用 SA~oGgk=P  
  118.material requisition 领料单 uy([>8uu  
  119.inventory-taking 存货盘点 <H|]^An!H  
  120.bond certificate 债券 >t4<2|!(M  
  121.stock certificate 股票 vZIx>  
  122.audit report 审计报告 hmv*IF.  
  123.entity 被审计单位 DK<}q1xi  
  124.addressee of the audit report 审计报告的收件人 Obc wmL  
  125.unqualified opinion 无保留意见 -IL' (vx  
  126.qualified opinion 保留意见 [L?WM>]%  
  127.disclaimer of opinion 无法表示意见 I}\`l+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   C{YTHN n  
  A (2)absorbed overhead 已吸收制造费用 ]gVW&3ZW  
  A (3)absorption costing 吸收成本计算 dDqT#N?Y  
  A (4)account 账户,报表   [-1Yyy1}  
  A (5)accounting postulate 会计假设   Pa/2])w  
  A (6)accounting series release 会计公告文件   <4*)J9V^s=  
  A (7)accounting valuation 会计计价   sf C/Q"Zs  
  A (8)account sale 承销清单 8CRwHDB  
  A (9)accountability concept 经营责任概念   qO>A 6  
  A (10)accountancy 会计职业   Jy0 (g T  
  A (11)accountant 会计师   {QIdeB[  
  A (12)accounting 会计   K# h7{RE  
  A (13)agency cost 代理成本   cFoeyI#v  
  A (14)accounting bases 会计基础   {QT:1U \.  
  A (15)accounting manual 会计手册   - V:7j8  
  A (16)accounting period 会计期间   2~@Cj@P]  
  A (17)accounting policies 会计方针   xUIH,Fp-9  
  A (18)accounting rate of return 会计报酬率   _x<7^^VT  
  A (19)accounting reference date 会计参照日   vH{JLN2  
  A (20)accounting reference period 会计参照期间   jk5C2dy  
  A (21)accrual concept 应计概念   l6 T5]$  
  A (22)accrual expenses 应计费用   3EyVoS6D  
  A (23)acid test ration 速动比率(酸性测试比率)   $WbfRyXi7'  
  A (24)acquisition 购置   j8?rMD~  
  A (25)acquisition accounting 收购会计   y&2O)z!B  
  A (26)activity based accounting 作业基础成本计算   3NrWt2?  
  A (27)adjusting events 调整事项   }?Tz=hP  
  A (28)administrative expenses 行政管理费   CPu~^ik  
  A (29)advice note 发货通知   ^ ]SU (kY  
  A (30)amortization 摊销   D__*?frWpW  
  A (31)analytical review 分析性检查   BtKbX)R$J  
  A (32)annual equivalent cost 年度等量成本法   S{JBV@@tC  
  A (33)annual report and accounts 年度报告和报表   7niI65  
  A (34)appraisal cost 检验成本   h\*I*I8C  
  A (35)appropriation account 盈余分配账户   ;})s o  
  A (36)articles of association 公司章程细则   kDWvjT  
  A (37)assets 资产   <nF1f(ky  
  A (38)assets cover 资产保障   qZX\riR  
  A (39)asset value per share 每股资产价值   nY _+V{F  
  A (40)associated company 联营公司   \_|r>vQ  
  A (41)attainable standard 可达标准   [K`d?&  
]]|vQA^  
 A (42)attributable profit 可归属利润   CDWchY  
  A (43)audit 审计   jNP%BNd1f  
  A (44)audit report 审计报告   DZV U!J  
  A (45)auditing standards 审计准则   2$ ?j'i!  
  A (46)authorized share capital 额定股本   ]}BT'fky#  
  A (47)available hours 可用小时   d7v_>  
  A (48)avoidable costs 可避免成本 =kn-F T  
  B (49)back-to-back loan 易币贷款   T :X A  
  B (50)backflush accounting 倒退成本计算   hi9@U]H#  
  B (51)bad debts 坏帐   1lf]}V  
  B (52)bad debts ratio 坏帐比率   x: 2 o$+v3  
  B (53)bank charges 银行手续费   -\}Ix>  
  B (54)bank overdraft 银行透支   A]OVmw  
  B (55)bank reconciliation 银行存款调节表   &y.6Hiy&  
  B (56)bank statement 银行对账单   "y=AVO   
  B (57)bankruptcy 破产   k_7agW  
  B (58)basis of apportionment 分摊基础   &(rR)cG  
  B (59)batch 批量   sQ%gf  
  B (60)batch costing 分批成本计算   _eMY ?  
  B (61)beta factor B(市场)风险因素   9E]7Etfw  
  B (62)bill 账单   A{a`%FAV  
  B (63)bill of exchange 汇票   ,98`tB0  
  B (64)bill of landing 提单   4GqE%n+ta~  
  B (65)bill of materials 用料预计单   LArfX,x3i  
  B (66)bill payable 应付票据    ~b LhI  
  B (67)bill receivable 应收票据   H?j!f$sw  
  B (68)bin card 存货记录卡   pc/]t^]p  
  B (69)bonus 红利   .l~g`._  
  B (70)book-keeping 薄记   (Kaunp5_`  
  B (71)Boston classification 波士顿分类   `i3fC&?C  
  B (72)breakeven chart 保本图   7|q _JdKoU  
  B (73)breakeven point 保本点   u YJL^I8M'  
  B (74)breaking-down time 复位时间   RTvzS]  
  B (75)budget 预算   y7Y g$)sL  
  B (76)budget center 预算中心   T>pz?e^5&  
  B (77)budget cost allowance 预算成本折让   3dC ;B@  
  B (78)budget manual 预算手册   Q)}z$h55  
  B (79)budget period 预算期间   1IV R4:a  
  B (80)budgetary control 预算控制   v(z2,?/4  
  B (81)budgeted capacity 预算生产能力   1U~yu&  
  B (82)burden 制造费用   "3:TrM$|A  
  B (83)business center 经营中心   glP W9q,f  
  B (84)business entity 营业个体   Y!lc/[8  
  B (85)business unit 经营单位   dE|luN~  
 B (86)buy-out management 管理性购买产权   ,{u'7p  
  B (87)by-product 副产品 + +G %~)S:  
  C (88)called-up share capital 催缴股本   Com`4>0>I  
  C (89)capacity 生产能力   Shb"Jc_i  
  C (90)capacity ratios 生产能力比率   ,N`D{H"F  
  C (91)capital 资本   gPg2Ve0Qy  
  C (92)capital assets pricing model资本资产计价模式   IRl(H_.  
  C (93)capital commitment 承诺资本   $(eqZ<y  
  C (94)capital employed 已运用的资本   bdkxCt  
  C (95)capital expenditure 资本支出   6`;+|H<$  
  C (96)capital expenditureauthorization 资本支出核准   :Y2J7p[+  
  C (97)capital expenditure control 资本支出控制   T&~7*j(|e  
  C (98)capital expenditure proposal资本支出申请   #~`]eM5`J  
  C (99)capital funding planning 资本基金筹集计划   Ve^rzGU  
  C (100)capital gain 资本收益   c9)5G+   
  C (101)capital investment appraisal资本投资评估   ;OfZEy>7  
  C (102)capital maintenance 资本保全   >PMLjXK  
  C (103)capital resource planning 资本资源计划   (w{C*iB  
  C (104)capital surplus 资本盈余   c-hhA%@Wq  
  C (105)capital turnover 资本周转率   _f@, >l  
  C (106)card 记录卡   &%`Y>\@f  
  C (107)cash 现金   !`EhVV8u-_  
  C (108)cash account 现金账户   Z@b GLS  
  C (109)cash book 现金账薄   N"rZK/@}  
  C (110)cash cow 金牛产品   7__?1n~{  
  C (111)cash flow 现金流量   #Ez+1  
  C (112)cash discounted 现金贴现   u#`Fk uE\}  
  C (113)cash flow budget 现金流量预算   zCdzxb_h"  
  C (114)cash flow statement 现金流量表   ZP^7`q)6  
  C (115)cash ledger 现金分类账   2OQDG7#Kc  
  C (116)cash limit 现金限额   Y]>Qu f.!  
  C (117)CCA 现时成本会计   za oC  
  C (118)center 中心   ?sm@lD Z\  
  C (119)changeover time 变更时间   e3b|z.^8  
  C (120)chartered entity 特许经济个体   W^AY:#eX~Q  
  C (121)cheque 支票   "[BDa}Il  
  C (122)cheque register 支票登记薄   JOm6Zc  
  C (123)coin analysis 零钱分类   {r2fIj~V  
  C (124)classification 分类   &i %1\ o  
  C (125)clock card 工时卡   s/J/kKj*s  
  C (126)code 代码   e<[0H 8  
  C (127)commitment accounting 承诺确认会计   K{x FhdW  
  C (128)common cost 共同成本   %:WM]dc  
  C (129)company limited byguarantee 有限担保责任公司   ;_hL  
C (130)company limited shares 股份有限公司   I~.d/!>Z  
  C (131)competitive position 竞争能力状况   .a *^6TC.  
  C (132)concept 概念   lTn~VsoRZ  
  C (133)conglomerate 跨行业企业   8x9$6HO  
  C (134)consistency concept 一致性概念   KGoHn6jM  
  C (135)consolidated accounts 合并报表   V9Gk``F<RZ  
  C (136)consolidation accounting 合并会计   q=40  l  
  C (137)consortium 财团    ?Ok@1  
  C (138)contingency plan 应急计划   XU19+mW=P  
  C (139)contingent liabilities 或有负债   3 JR1If  
  C (140)continuous operation 连续生产   5};$>47m  
  C (141)contra 抵消   `Ufv,_n  
  C (142)contract cost 合同成本   C5^eD^[c  
  C (143)contract costing 合同成本计算   mv+K!T6  
  C (144)contribution 贡献毛益   M?fRiOj  
  C (145)contribution centre 贡献中心   ,@'M'S  
  C (146)contribution chart 贡献图   p>@S61 & [  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Y!tjaL 9D  
  C (148)contribution to salesration 贡献毛益对销售比率   QP?Deltp  
  C (149)control 控制   11Hf)]M   
  C (150)control account 控制帐户   "Nn+Zw43  
  C (151)control limits 控制限度   ) "o+wSI1  
  C (152)controllability concept 可控制概念   qm&Z_6Pw  
  C (153)controllable cost 可控制成本   "=B O,see9  
  C (154)conversion cost 加工成本   }_{QsPx9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X&qa3C})  
  C (156)corporate appraisal 公司评估   Jqt&TqX@s  
  C (157)corporate planning 公司计划   * (4TasQu  
  C (158)corporate social reporting 公司社会报告   6Q6l?!|W4  
  C (159)corporation 股份公司   +.b@rU6H  
  C (160)cost 成本   ?$T39 U^  
  C (161)cost account 成本帐户   _2,e S[wP  
  C (162)cost accounting 成本会计   Q$(0Nx<  
  C (163)cost accounting manual 成本手册   J '^xDIZX  
  C (164)cost accounts calendar 成本报表的日历时间   7q] @Jx9  
  C (165)cost adjustment 成本调整   Twj?SV  
  C (166)cost allocation 成本分配   ;5.o;|w?!  
  C (167)cost apportionment 成本分摊   {vJ)!'Eh  
  C (168)cost attribution 成本归属   C;jV{sb9c  
  C (169)cost audit 成本审计   u8wZ2j4S  
  C (170)cost behaviour 成本性态   /@H2m\vBX  
  C (171)cost benefit analysis 成本效益分析   !^|%Z  
  C (172)cost center 成本中心   weOzs]uc  
  C (173)cost driver 成本动因
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