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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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NTWy1  
注会《审计》英语常用词汇 (/gv U80  
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  1.audit   审计 U_Jchi,!  
  2.attestation   鉴证 r{cmw`WA/P  
  3.credibility   可信赖程度 +P! ibHfP  
  4.audit of financial statements 财务报表审计 VdL*"i  
  5.agreed-upon procedures 执行商定程序 lQl!TW"aO  
  6.high levels of assurance 高水平保证 pq"Z,9,F%  
  7.compilation 编制 ThvgYv--B  
  8.reliability 可靠性 2t7P| b~V1  
  9.relevance 相关性 yopC <k  
  10.professional skepticism 职业谨慎 ^%n]_[RUn4  
  11.objectivity 客观性 fV#,<JG  
  12. professional competence 专业胜任能力 Z)&!ZlM  
  13.Senior/CPA-in-charge 项目经理 -=cxUDB  
  14.audit engagement letter 业务约定书 gU&y5s~  
  15.recurring audit 连续审计 a`e'HQ  
  16.the client 委托人 CM%Rz-c  
  17.change CPA 更换注册会计 9r. h^  
  18.the existing CPA 现任注册会计师 #My14u  
  19.the successor CPA 后任注册会计师 % }IrZrh  
  20.the preceding CPA前任注册会计师 T>hrKn.!D:  
  21.issue the audit report 出具审计报告 [I?[N.v  
  22.expert 专家 5rb<u>e{  
  23.the board of directors 董事会 2U|"]tpM&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u\{MQB{T  
  25.assess material misstatement risks评估重大错报风险 $l $p|  
  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 q4ttmL8  
  27.a general knowledge of —— 初步了解―――的情况 F;bkV}^  
  28.a more knowledge of—— 进一步了解的情况 4Ei8G]O $_  
  29.the prior year‘s working papers 以前年度工作底稿 s\zY^(v4  
  30.minutes of meeting 会议纪要 b>-h4{B[  
  31.business risks 经营风险 (#?O3z1@"  
  32.appropriateness 适当性 XJ!?>)N .  
  33.accounting estimate 会计估计 " Tk,  
  34.management representations 管理层声明 E~@&&d U8  
  35.going concern assumption 持续经营假设 \G#_z|'dN  
  36.audit plan 审计计划 ~GE|,Np  
  37.significant audit areas 重点审计领域 )K8 ^}L,  
  38.error 错误 U!{~L$S  
  39.fraud舞弊 7Ll? #eun  
  40.modified or additional procedures 修改或追加审计程序 @HzK)%@  
  41.misappropriation of assets 侵占资产 9u)p9)^-.v  
  42.transactions without substance 虚假交易 97[wz C,  
  43.unusual pressures 异常压力 <0VC`+p<)  
  44.the suspected noncompliance 涉嫌存在违法行为 ^F'~|zc"C  
  45.materialiy 重要性 Jk v!]C  
  46.exceed the materiality level 超过重要性水平 &pf"35ll  
  47.approach the materiality level 接近重要性水平 `$Um  
  48.an acceptably low level 可接受水平 u/<ZGW(&s(  
  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  x<`^4|<  
  50.misstatements or omissions 错报或漏报 {qGXv@ I6  
  51.aggregate 总计 g:O/~L0Xb  
  52.subsequent events 期后事项 pIV |hb!G  
  53.adjust the financial statements 调整财务报表 >k ==7#P  
  54.perform additional audit procedures 实施追加的审计程序 G1-r$7\  
  55.audit risk 审计风险 b*W,8HF4,  
  56.detection risk 检查风险 [,MaAB  
  57.inappropriate audit opinion 不适当的审计意见 ,PoG=W  
  58.material misstatement 重大的错报 8[.&ca/[  
  59.tolerable misstatement 可容忍错报 GSs?!BIC  
  60.the acceptable level of detection risk 可接受的检查风险 d U*$V7  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 k.7!)jL7  
  62.simall business 小规模企业 TMD\=8Na  
  63.accounting system 会计系统 !rs }83w!  
  64.test of control 控制测试 A ;5_/ 2  
  65.walk-through test 穿行测试 pTaC$Ne  
  66.communication 沟通 /Xj{]i3{  
  67.flow chart 流程图 M3elog:M  
  68.reperformance of internal control 重新执行 {sxdDl  
  69.audit evidence 审计证据 "@5qjLz]  
  70.substantive procedures 实质性程序 E2 FnC}#W  
  71.assertions 认定 '%ByFZ zi  
  72.esistence 存在 =`*@OJHH  
  73.occurrence 发生 Y4w]jIv  
  74.completeness 完整性 7NT0]j(w-  
  75.rights and obligations 权利和义务 3-E-\5I  
  76.valuation and allocation 计价和分摊 =E$bZe8  
  77.cutoff 截止 GGo ~39G  
  78.accuracy 准确性 CzY18-L@EX  
  79.classification 分类 U'msHF  
  80.inspection 检查 RX%)@e/@  
  81.supervision of counting 监盘 C:t?HLY)fG  
  82.observation 观察 FA>.1EI  
  83.confirmation 函证 g_n_Qlo  
  84.computation 计算 tK@7t0  
  85.analytical procedures 分析程序 N p*T[J  
  86.vouch 核对 R:(i}g<3  
  87.trace 追查  Lagk   
  88.audit sampling 审计抽样 S>b 3_D  
  89.error 误差 dl3;A_ 2  
  90.expected error 预期误差 p^}`^>OL  
  91.population 总体 i#^YQCy  
  92.sampling risk 抽样风险 ~ o2Z5,H  
  93.non- sampling risk 非抽样风险 gG@4MXq.  
  94.sampling unit 抽样单位 GqNOWK2O  
  95.statistical sampling 统计抽样 XZ{rKf2  
  96.tolerable error 可容忍误差 E24SD'|)  
  97.the risk of under reliance 信赖不足风险 0'THL%lK  
  98.the risk of over reliance 信赖过度风险 WUjRnzVM  
  99.the risk of incorrect rejection 误拒风险 YM#MfL#  
  100. the risk of incorrect acceptance 误受风险 T{^P  
  101.working trial balance 试算平衡表 .I EHjy\+  
  102.index and cross-referencing 索引和交叉索引 E%;$vj'2  
  103.cash receipt 现金收入 $=,pQ q  
  104.cash disbursement 现金支出 i-;#FT+ Xc  
  105.bank statement 银行对账单 ,\X ! :y~  
  106.bank reconciliation 银行存款余额调节表 SOX7  
  107.balance sheet date 资产负债表日 [mQ1r*[j  
  108.net realizable value 可变现净值 5073Q~  
  109.storeroom 仓库 ?9O#b1f N  
  110.sale invoice 销售发票 (]\p'%A)  
  111.price list 价目表 &;p M<h  
  112.positive confirmation request 积极式询证函 2LR y/ah  
  113.negative confirmation request 消极式询证函 L1I1SFG  
  114.purchase requisition 请购单 _ yJz:pa  
  115.receiving report 验收报告 F-b]>3r  
  116.gross margin 毛利 wkPjMmW+!  
  117.manufacturing overhead 制造费用 po'b((q  
  118.material requisition 领料单 U,p'<rmS  
  119.inventory-taking 存货盘点 IY8< ^Q']  
  120.bond certificate 债券 JIw?]xa*  
  121.stock certificate 股票 z;P#  
  122.audit report 审计报告 T iL.py,  
  123.entity 被审计单位 i$p2am8f  
  124.addressee of the audit report 审计报告的收件人 AG}j'   
  125.unqualified opinion 无保留意见 ?>{u@tYL  
  126.qualified opinion 保留意见 #"~\/sb   
  127.disclaimer of opinion 无法表示意见 9d^m 7}2  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Dq<DW2It>  
  A (2)absorbed overhead 已吸收制造费用 4h_YVG]ur  
  A (3)absorption costing 吸收成本计算 9B;WjXSe  
  A (4)account 账户,报表   Z3YKG{g  
  A (5)accounting postulate 会计假设   &4KUXn[F  
  A (6)accounting series release 会计公告文件   J5F@<vi  
  A (7)accounting valuation 会计计价   1kpw*$P0  
  A (8)account sale 承销清单 ZO/Jf Jn~  
  A (9)accountability concept 经营责任概念   ~E((n  
  A (10)accountancy 会计职业   n"aF#HR?0d  
  A (11)accountant 会计师   !wQ?+ :6  
  A (12)accounting 会计   $0K@= 7ms  
  A (13)agency cost 代理成本   T [xIn+w  
  A (14)accounting bases 会计基础   0>BI[x@  
  A (15)accounting manual 会计手册   %qo.n v  
  A (16)accounting period 会计期间   G/FDD{y  
  A (17)accounting policies 会计方针   iX{2U lF7  
  A (18)accounting rate of return 会计报酬率   ~Gmt,l! b  
  A (19)accounting reference date 会计参照日   I}o} # OJ  
  A (20)accounting reference period 会计参照期间   6{^\7`  
  A (21)accrual concept 应计概念   t3?I4HQ  
  A (22)accrual expenses 应计费用   D iOd!8Y  
  A (23)acid test ration 速动比率(酸性测试比率)   (0#$%US\  
  A (24)acquisition 购置   jQ'g'c!  
  A (25)acquisition accounting 收购会计   Q|{b8K  
  A (26)activity based accounting 作业基础成本计算   =bja\r{  
  A (27)adjusting events 调整事项   M^8zqAA  
  A (28)administrative expenses 行政管理费   l3 ogMRq@  
  A (29)advice note 发货通知   B0gD4MX/  
  A (30)amortization 摊销   `:~Wu/Ogr  
  A (31)analytical review 分析性检查   PKntz7  
  A (32)annual equivalent cost 年度等量成本法   rjWtioZEa  
  A (33)annual report and accounts 年度报告和报表   %Rf9 KQ  
  A (34)appraisal cost 检验成本   O9d"Z$~n=j  
  A (35)appropriation account 盈余分配账户   0iZeU:FE  
  A (36)articles of association 公司章程细则   r ~UDK]?V  
  A (37)assets 资产   ogQfzk  
  A (38)assets cover 资产保障   .TdFI"Yn  
  A (39)asset value per share 每股资产价值   e21J9e6z   
  A (40)associated company 联营公司   L[9Kh&c  
  A (41)attainable standard 可达标准   LI3L~6A>  
- A@<zqu  
 A (42)attributable profit 可归属利润   a?nK |Q=e  
  A (43)audit 审计   *A8*FX>\F  
  A (44)audit report 审计报告   Spx%`O<  
  A (45)auditing standards 审计准则   ]g ;+7  
  A (46)authorized share capital 额定股本   \/j,  
  A (47)available hours 可用小时   "|dhmV[;  
  A (48)avoidable costs 可避免成本 |5dNJF8;Q  
  B (49)back-to-back loan 易币贷款   b/m.VL  
  B (50)backflush accounting 倒退成本计算   `5h^!="  
  B (51)bad debts 坏帐   f V Y I  
  B (52)bad debts ratio 坏帐比率   D6?h 6`J  
  B (53)bank charges 银行手续费   #"!ga)a%L  
  B (54)bank overdraft 银行透支   d7r!<u&/  
  B (55)bank reconciliation 银行存款调节表   z8"1*V  
  B (56)bank statement 银行对账单   ^?(#%~NS  
  B (57)bankruptcy 破产   O.QR1  
  B (58)basis of apportionment 分摊基础   uQn 1kI[y  
  B (59)batch 批量   ({C[RsY=6  
  B (60)batch costing 分批成本计算   ?yj g\S?L  
  B (61)beta factor B(市场)风险因素   F."ZCEb  
  B (62)bill 账单   ?qSwV.l]d  
  B (63)bill of exchange 汇票   j #: ARb  
  B (64)bill of landing 提单   H c >yZ:c;  
  B (65)bill of materials 用料预计单   Zazs".  
  B (66)bill payable 应付票据   c;"e&tW  
  B (67)bill receivable 应收票据   9)S3{i6w  
  B (68)bin card 存货记录卡   "\}h  
  B (69)bonus 红利   %>9L}OAm  
  B (70)book-keeping 薄记   `S-l.zSZ4B  
  B (71)Boston classification 波士顿分类   -V~Fj~b#  
  B (72)breakeven chart 保本图   Twd*HH  
  B (73)breakeven point 保本点   #W8?E_iu  
  B (74)breaking-down time 复位时间   N;-%:nC  
  B (75)budget 预算   MbInXv$q2/  
  B (76)budget center 预算中心   6QT&{|q=  
  B (77)budget cost allowance 预算成本折让   Cc{{9Ud  
  B (78)budget manual 预算手册   wN%lc3[/z2  
  B (79)budget period 预算期间   -R]~kGa6m<  
  B (80)budgetary control 预算控制   H?Sv6W.~  
  B (81)budgeted capacity 预算生产能力   nu1XT 1q1  
  B (82)burden 制造费用   aj1,h)P  
  B (83)business center 经营中心   0',buJncV  
  B (84)business entity 营业个体   s1::\&`za  
  B (85)business unit 经营单位   &{<hY|%  
 B (86)buy-out management 管理性购买产权   Ths~8{dMb  
  B (87)by-product 副产品 <Rn-B).3bs  
  C (88)called-up share capital 催缴股本   B-KMlHe  
  C (89)capacity 生产能力   7R79[:uwJ  
  C (90)capacity ratios 生产能力比率   R6Md_t\  
  C (91)capital 资本   (=WYi~2v  
  C (92)capital assets pricing model资本资产计价模式   d*6/1vyjT  
  C (93)capital commitment 承诺资本   _e>N3fT  
  C (94)capital employed 已运用的资本   @uV]7d"z(  
  C (95)capital expenditure 资本支出   McS]aJfrk  
  C (96)capital expenditureauthorization 资本支出核准   /E\04Bs  
  C (97)capital expenditure control 资本支出控制   EHhc2^e  
  C (98)capital expenditure proposal资本支出申请   zd$?2y8  
  C (99)capital funding planning 资本基金筹集计划   wM7 Iu86  
  C (100)capital gain 资本收益   y*sVimx  
  C (101)capital investment appraisal资本投资评估   Qt>kythi  
  C (102)capital maintenance 资本保全   5+ oY c-   
  C (103)capital resource planning 资本资源计划   $")Gd@aR  
  C (104)capital surplus 资本盈余   q&9]4j  
  C (105)capital turnover 资本周转率   1c]{rO=taN  
  C (106)card 记录卡   i!UT =  
  C (107)cash 现金   W" vkmk  
  C (108)cash account 现金账户   (Ly^+Hjg  
  C (109)cash book 现金账薄   p8-$MF]] 6  
  C (110)cash cow 金牛产品   `5 Z'8^  
  C (111)cash flow 现金流量   *3={s"a.(  
  C (112)cash discounted 现金贴现   EJ<L,QH3  
  C (113)cash flow budget 现金流量预算   "m6G;cv  
  C (114)cash flow statement 现金流量表   +IbV  
  C (115)cash ledger 现金分类账   b5]<!~Fv:`  
  C (116)cash limit 现金限额   "0 %f R"  
  C (117)CCA 现时成本会计   9yTDuhJ6  
  C (118)center 中心   |k]]dP|:'  
  C (119)changeover time 变更时间   :a2[d1  
  C (120)chartered entity 特许经济个体   Dmy=_j?ej  
  C (121)cheque 支票   kiyKL:6D|  
  C (122)cheque register 支票登记薄   K+M\E[1W  
  C (123)coin analysis 零钱分类   >)*d/^  
  C (124)classification 分类   |unvDXx-  
  C (125)clock card 工时卡   qHyOaK Md  
  C (126)code 代码   #l-zY}&  
  C (127)commitment accounting 承诺确认会计   baTd;`Pn  
  C (128)common cost 共同成本   [hH>BEtm  
  C (129)company limited byguarantee 有限担保责任公司   8tjWVo  
C (130)company limited shares 股份有限公司   5$> buYF  
  C (131)competitive position 竞争能力状况   .L1[Rv3  
  C (132)concept 概念   0(u}z  
  C (133)conglomerate 跨行业企业   !UP B4I  
  C (134)consistency concept 一致性概念   FxK!h.C.  
  C (135)consolidated accounts 合并报表   0i8\Lu6   
  C (136)consolidation accounting 合并会计   r7}KV| M  
  C (137)consortium 财团   nB  :iG  
  C (138)contingency plan 应急计划   G[>CBh5  
  C (139)contingent liabilities 或有负债   L$!2<eK  
  C (140)continuous operation 连续生产   1lA? 5:  
  C (141)contra 抵消   @Ss  W  
  C (142)contract cost 合同成本   e~># M $  
  C (143)contract costing 合同成本计算   9)=bBQyr:  
  C (144)contribution 贡献毛益   G#NbLj`h  
  C (145)contribution centre 贡献中心   NgsEEPu?  
  C (146)contribution chart 贡献图   \0;w7tdo  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   zd$iD i($  
  C (148)contribution to salesration 贡献毛益对销售比率   G i(  
  C (149)control 控制   ${ DSH  
  C (150)control account 控制帐户   *Ev8f11i&  
  C (151)control limits 控制限度   S_??G:i  
  C (152)controllability concept 可控制概念   @J^ Oy 3z  
  C (153)controllable cost 可控制成本   qyy .&+  
  C (154)conversion cost 加工成本   mxJe\[I  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \YF;/KwX$  
  C (156)corporate appraisal 公司评估   5=9Eb  
  C (157)corporate planning 公司计划   5BLBcw\;  
  C (158)corporate social reporting 公司社会报告   gth_Sz5!#  
  C (159)corporation 股份公司   ;.$vDin6  
  C (160)cost 成本   HKOSS-`5  
  C (161)cost account 成本帐户   g.8^ )u  
  C (162)cost accounting 成本会计   -<T> paE9  
  C (163)cost accounting manual 成本手册   #\xy,C'Y  
  C (164)cost accounts calendar 成本报表的日历时间   %g>k0~TRf#  
  C (165)cost adjustment 成本调整   |KPNl\%ID  
  C (166)cost allocation 成本分配   #-"C_~-MH  
  C (167)cost apportionment 成本分摊   l;aO"_E1m  
  C (168)cost attribution 成本归属   aDLlL?r3  
  C (169)cost audit 成本审计   ,PKUgL}w  
  C (170)cost behaviour 成本性态   CSWA/#&8>  
  C (171)cost benefit analysis 成本效益分析   wJgGw5  
  C (172)cost center 成本中心   A+\rGVNH'S  
  C (173)cost driver 成本动因
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