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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 ,=pn}\ R  
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  1.audit   审计 B$q5/L$}  
  2.attestation   鉴证 oh:.iL}j  
  3.credibility   可信赖程度 -lfbn =3  
  4.audit of financial statements 财务报表审计 nh+h3"-d  
  5.agreed-upon procedures 执行商定程序 |@B|o-  
  6.high levels of assurance 高水平保证 yJw.z#bB#  
  7.compilation 编制 OSJL,F,  
  8.reliability 可靠性 4y)6!p  
  9.relevance 相关性 uowdzJ7  
  10.professional skepticism 职业谨慎 1yS: `  
  11.objectivity 客观性 D;:p6q}hT  
  12. professional competence 专业胜任能力 wgQx.8 h>  
  13.Senior/CPA-in-charge 项目经理 *I9O63  
  14.audit engagement letter 业务约定书 9+Wf*:*EW  
  15.recurring audit 连续审计 HbCcROl(  
  16.the client 委托人 Z0 c|;  
  17.change CPA 更换注册会计 _GoFwVO  
  18.the existing CPA 现任注册会计师 PmE 8O  
  19.the successor CPA 后任注册会计师 +wGvY r  
  20.the preceding CPA前任注册会计师 /BS yanro  
  21.issue the audit report 出具审计报告 $m-@ICG#  
  22.expert 专家 f?QP(+M5.  
  23.the board of directors 董事会 WQ{^+C9g'1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 z wn#E  
  25.assess material misstatement risks评估重大错报风险 TD/ 4lL~(x  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *y~~~ 'J/  
  27.a general knowledge of —— 初步了解―――的情况 7<*g'6JG[  
  28.a more knowledge of—— 进一步了解的情况 4`sW_ ks  
  29.the prior year‘s working papers 以前年度工作底稿 B;<zA' 1  
  30.minutes of meeting 会议纪要 H=XdgOui  
  31.business risks 经营风险 Eh *u6K)Z  
  32.appropriateness 适当性 0 \1g-kc!v  
  33.accounting estimate 会计估计 [t?:CgI)E  
  34.management representations 管理层声明 XCGK&O GI  
  35.going concern assumption 持续经营假设 i66/2BUh.  
  36.audit plan 审计计划 Pp;OkI``[  
  37.significant audit areas 重点审计领域 ) '/xNR  
  38.error 错误 E, /nK  
  39.fraud舞弊 N.V 5>2  
  40.modified or additional procedures 修改或追加审计程序 L7yEgYB  
  41.misappropriation of assets 侵占资产 K;R!>p}t  
  42.transactions without substance 虚假交易 ;IT'6m`@W  
  43.unusual pressures 异常压力 3'55!DE  
  44.the suspected noncompliance 涉嫌存在违法行为 5hDm[*83  
  45.materialiy 重要性 !#4b#l(e6  
  46.exceed the materiality level 超过重要性水平 =>e> r~cW  
  47.approach the materiality level 接近重要性水平 Tog'3k9Uw  
  48.an acceptably low level 可接受水平 Ibv`/8xh  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 cmp@Ow"c  
  50.misstatements or omissions 错报或漏报 A4)TJY 3g  
  51.aggregate 总计 m*14n_m'  
  52.subsequent events 期后事项 !3ji]q;uF  
  53.adjust the financial statements 调整财务报表 C5TC@w1*  
  54.perform additional audit procedures 实施追加的审计程序 nKch:g  
  55.audit risk 审计风险 AD7&-=p&w  
  56.detection risk 检查风险 ;(Z9.  
  57.inappropriate audit opinion 不适当的审计意见 : TP\pH7E  
  58.material misstatement 重大的错报 ( n!8>>+1C  
  59.tolerable misstatement 可容忍错报 rL/H{.@$`  
  60.the acceptable level of detection risk 可接受的检查风险 e'3y^Vg  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 MwD8a<2Dg  
  62.simall business 小规模企业 SM.KM_%K  
  63.accounting system 会计系统  %d0BQ|  
  64.test of control 控制测试 EuKkIr/(  
  65.walk-through test 穿行测试 T?*f}J  
  66.communication 沟通 }4q1"iMlO  
  67.flow chart 流程图 cE*d(g  
  68.reperformance of internal control 重新执行 r rs0|=  
  69.audit evidence 审计证据 C!|Yz=e  
  70.substantive procedures 实质性程序 ._6Q "JAB  
  71.assertions 认定 /kqa|=-`q  
  72.esistence 存在 CH0Nkf  
  73.occurrence 发生 o}Q3mCB  
  74.completeness 完整性 p|w0 i[hc  
  75.rights and obligations 权利和义务 tf>"fU\P  
  76.valuation and allocation 计价和分摊 To,*H OP  
  77.cutoff 截止 %vRCs]  
  78.accuracy 准确性 +DYsBCVbag  
  79.classification 分类 .|KBQ MI  
  80.inspection 检查 w u0q.]  
  81.supervision of counting 监盘 {Lsl2@22  
  82.observation 观察 be HEAQ  
  83.confirmation 函证 +EH"A  
  84.computation 计算 ,b t j6hg  
  85.analytical procedures 分析程序 KAnq8B! h  
  86.vouch 核对 |+Tq[5&R  
  87.trace 追查 Bm +Ca:p%  
  88.audit sampling 审计抽样 }`+9ie7]/  
  89.error 误差 Lv<vMIr  
  90.expected error 预期误差 SnY{|  
  91.population 总体 z6 .^a-sU5  
  92.sampling risk 抽样风险 }qBmt>#  
  93.non- sampling risk 非抽样风险 pzeCdHF  
  94.sampling unit 抽样单位 QVkrhwp  
  95.statistical sampling 统计抽样 o`Q.;1(Y'  
  96.tolerable error 可容忍误差 aqv'c j>  
  97.the risk of under reliance 信赖不足风险 1/J6<FVq  
  98.the risk of over reliance 信赖过度风险 >LW}N!IBy  
  99.the risk of incorrect rejection 误拒风险 FQ u c}A  
  100. the risk of incorrect acceptance 误受风险 nNh5f]]  
  101.working trial balance 试算平衡表 rXq{WS`  
  102.index and cross-referencing 索引和交叉索引 4-oaq'//BT  
  103.cash receipt 现金收入 y N,grU(  
  104.cash disbursement 现金支出 HbJ^L:/  
  105.bank statement 银行对账单 No*[@D]g  
  106.bank reconciliation 银行存款余额调节表 Yzw[.(jc}  
  107.balance sheet date 资产负债表日 ipS:)4QFxJ  
  108.net realizable value 可变现净值 s133N?  
  109.storeroom 仓库 `pqTiV  
  110.sale invoice 销售发票 ]#vi/6\J  
  111.price list 价目表 WF<3 7"A@  
  112.positive confirmation request 积极式询证函 xcH&B %;f  
  113.negative confirmation request 消极式询证函 H^M>(kT#&  
  114.purchase requisition 请购单 jW>K#vj  
  115.receiving report 验收报告 a`>H69(bU  
  116.gross margin 毛利 6!wk5#  
  117.manufacturing overhead 制造费用 D THWL  
  118.material requisition 领料单 rl]K :8*  
  119.inventory-taking 存货盘点 \J(kM,ZJ  
  120.bond certificate 债券 $CZ'[`+  
  121.stock certificate 股票 `i<Z< <c>  
  122.audit report 审计报告 h=B= J  
  123.entity 被审计单位 %a!gN  
  124.addressee of the audit report 审计报告的收件人 G"h}6Za;DO  
  125.unqualified opinion 无保留意见 ygQe'S{!S\  
  126.qualified opinion 保留意见 I:("f+ H  
  127.disclaimer of opinion 无法表示意见 B lqISyrY  
  128.adverse opinion 否定意见
^,aI2vC  
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A (1)ABC 作业基础成本计算   !@ {s M6U  
  A (2)absorbed overhead 已吸收制造费用 Zpz3 ?VM(  
  A (3)absorption costing 吸收成本计算 <,D*m+BWn  
  A (4)account 账户,报表   LL==2KNUo  
  A (5)accounting postulate 会计假设   qQ 8+gZG$R  
  A (6)accounting series release 会计公告文件   ^9kx3Pw?8  
  A (7)accounting valuation 会计计价   dg_w$#  
  A (8)account sale 承销清单 8{_lB#<[E  
  A (9)accountability concept 经营责任概念   M{4XNE]m  
  A (10)accountancy 会计职业   iUk#hLLC  
  A (11)accountant 会计师   !;0K=~(Y^  
  A (12)accounting 会计   K D?b|y @  
  A (13)agency cost 代理成本   Udq!YXE0  
  A (14)accounting bases 会计基础   I5 qrHBJ >  
  A (15)accounting manual 会计手册   =}.gU WV  
  A (16)accounting period 会计期间   F~eY'~&H}  
  A (17)accounting policies 会计方针   $tej~xZK  
  A (18)accounting rate of return 会计报酬率   RGrQ>'RL  
  A (19)accounting reference date 会计参照日   opMnLor  
  A (20)accounting reference period 会计参照期间   iu3L9UfL[  
  A (21)accrual concept 应计概念   nv\K!wZI=b  
  A (22)accrual expenses 应计费用   7Gy:T47T\@  
  A (23)acid test ration 速动比率(酸性测试比率)   ?'_6M4UKa  
  A (24)acquisition 购置   AQmHa2P  
  A (25)acquisition accounting 收购会计   W1EYVXN  
  A (26)activity based accounting 作业基础成本计算   5JHEBw5W%  
  A (27)adjusting events 调整事项   -:E~Z_J`  
  A (28)administrative expenses 行政管理费   k8 1%$E  
  A (29)advice note 发货通知   #'0Yzh]qc  
  A (30)amortization 摊销   *QV"o{V  
  A (31)analytical review 分析性检查   :q?#$?  
  A (32)annual equivalent cost 年度等量成本法   D:/ q<<|  
  A (33)annual report and accounts 年度报告和报表   2;0eW&e   
  A (34)appraisal cost 检验成本   Rc &m4|cw7  
  A (35)appropriation account 盈余分配账户   6|~^P!&  
  A (36)articles of association 公司章程细则   ^3 9lUKL  
  A (37)assets 资产   xiDgQTDz  
  A (38)assets cover 资产保障   Fk^N7EJ:$  
  A (39)asset value per share 每股资产价值   ;S '?l0  
  A (40)associated company 联营公司   dvU{U@:sz  
  A (41)attainable standard 可达标准   /;Hr{f jl{  
*3r s+0  
 A (42)attributable profit 可归属利润   |`t 6lVO,Z  
  A (43)audit 审计   H!&_Tv[  
  A (44)audit report 审计报告   cR_pC 9z  
  A (45)auditing standards 审计准则   OF+4Mq  
  A (46)authorized share capital 额定股本   D>-r `  
  A (47)available hours 可用小时   x7U=1y(  
  A (48)avoidable costs 可避免成本 iER@_?  
  B (49)back-to-back loan 易币贷款   >6HGh#0(p  
  B (50)backflush accounting 倒退成本计算    zQG{j\  
  B (51)bad debts 坏帐   N+@ Ff3M  
  B (52)bad debts ratio 坏帐比率   R$8{f:Pj  
  B (53)bank charges 银行手续费   3 h d30o  
  B (54)bank overdraft 银行透支   $`55 E(  
  B (55)bank reconciliation 银行存款调节表   N)G HQlgH  
  B (56)bank statement 银行对账单   b&mA1w[W]  
  B (57)bankruptcy 破产   }#7rg_O]>  
  B (58)basis of apportionment 分摊基础   D 2kmBZ3  
  B (59)batch 批量   {MSE }|A\V  
  B (60)batch costing 分批成本计算   #Uu,yHMv:;  
  B (61)beta factor B(市场)风险因素   YnRO>`  
  B (62)bill 账单   V< W;[#"  
  B (63)bill of exchange 汇票   jD6HCIjd'  
  B (64)bill of landing 提单   %DYh<U4N  
  B (65)bill of materials 用料预计单    }o*A>le  
  B (66)bill payable 应付票据   abQ. N  
  B (67)bill receivable 应收票据   t]@>kAA>2L  
  B (68)bin card 存货记录卡   }7[]d7  
  B (69)bonus 红利   uR5+")r@S  
  B (70)book-keeping 薄记   <1l%|   
  B (71)Boston classification 波士顿分类   r|u[36NmA  
  B (72)breakeven chart 保本图   jRU : un4  
  B (73)breakeven point 保本点   >5Yn`Fc5  
  B (74)breaking-down time 复位时间   )|xu5.F  
  B (75)budget 预算   Sk cK>i.[  
  B (76)budget center 预算中心   9 A ?{}c  
  B (77)budget cost allowance 预算成本折让   R+Hu?Dv&F  
  B (78)budget manual 预算手册   BZ?3=S1*  
  B (79)budget period 预算期间   &/]en|f"  
  B (80)budgetary control 预算控制   ]O"f%   
  B (81)budgeted capacity 预算生产能力   ly17FLJ].  
  B (82)burden 制造费用   hhy+bA}  
  B (83)business center 经营中心   l5{60$g  
  B (84)business entity 营业个体   0]|`*f&p;  
  B (85)business unit 经营单位   UJI2L-;Ul  
 B (86)buy-out management 管理性购买产权   E{u6<B*  
  B (87)by-product 副产品 pD%(Y^h?  
  C (88)called-up share capital 催缴股本   ?[Lk]A&"L2  
  C (89)capacity 生产能力   uGMzU&+  
  C (90)capacity ratios 生产能力比率   &L+uu',M0c  
  C (91)capital 资本   [ ulub|  
  C (92)capital assets pricing model资本资产计价模式   eUA]OF @  
  C (93)capital commitment 承诺资本   z!"vez  
  C (94)capital employed 已运用的资本   ~Kw#^.$3T  
  C (95)capital expenditure 资本支出   7EE{*}?0E  
  C (96)capital expenditureauthorization 资本支出核准   Q6qW?*Y  
  C (97)capital expenditure control 资本支出控制   f$xXR$mjf  
  C (98)capital expenditure proposal资本支出申请   *vD.\e~  
  C (99)capital funding planning 资本基金筹集计划   W7qh1}_%  
  C (100)capital gain 资本收益   A9MM^j V8  
  C (101)capital investment appraisal资本投资评估   v745F Iy<  
  C (102)capital maintenance 资本保全   ]$@a.#}  
  C (103)capital resource planning 资本资源计划   =b%}x >>  
  C (104)capital surplus 资本盈余   F}nwTras  
  C (105)capital turnover 资本周转率   EnM  
  C (106)card 记录卡   @Dh2@2`>  
  C (107)cash 现金   M/?,Qii  
  C (108)cash account 现金账户   1#A$&'&\J;  
  C (109)cash book 现金账薄   }<04\t?  
  C (110)cash cow 金牛产品   2FIL@f|\7z  
  C (111)cash flow 现金流量   faQmkO  
  C (112)cash discounted 现金贴现   =8\.fp  
  C (113)cash flow budget 现金流量预算   X2|~(*  
  C (114)cash flow statement 现金流量表   l ^lb ^"o  
  C (115)cash ledger 现金分类账   G\@pg;0|y  
  C (116)cash limit 现金限额   bE_8NA"2  
  C (117)CCA 现时成本会计   tqGrhOt  
  C (118)center 中心   K;R H,o1  
  C (119)changeover time 变更时间   ~#pATPW@(  
  C (120)chartered entity 特许经济个体   SGAzeymw  
  C (121)cheque 支票   *LEy# N  
  C (122)cheque register 支票登记薄   *&NP?-E  
  C (123)coin analysis 零钱分类   RuPnWx!  
  C (124)classification 分类   .e~"+Pe6b  
  C (125)clock card 工时卡   L' = \|r  
  C (126)code 代码   4Z)s8sDKW  
  C (127)commitment accounting 承诺确认会计   $'J3 /C7  
  C (128)common cost 共同成本   h aAY=:  
  C (129)company limited byguarantee 有限担保责任公司   ;g|Vt}a&4  
C (130)company limited shares 股份有限公司   hYW9a` Ht/  
  C (131)competitive position 竞争能力状况   3 z8i0  
  C (132)concept 概念   4ijtx)SA  
  C (133)conglomerate 跨行业企业   UkL1h7}a\  
  C (134)consistency concept 一致性概念   Q\$3l'W  
  C (135)consolidated accounts 合并报表   }Pcm'o_wT  
  C (136)consolidation accounting 合并会计   rW{!8FhI  
  C (137)consortium 财团   .IeO+RDQ  
  C (138)contingency plan 应急计划   :7v'[b  
  C (139)contingent liabilities 或有负债   [4z,hob  
  C (140)continuous operation 连续生产   >+2&7u  
  C (141)contra 抵消   aGD< #]  
  C (142)contract cost 合同成本   U+Y(:  
  C (143)contract costing 合同成本计算   IO%kXF.[  
  C (144)contribution 贡献毛益   Xh9QfT,  
  C (145)contribution centre 贡献中心   c[h~=0UtJ  
  C (146)contribution chart 贡献图   r_T)| ||v  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @-$8)?`q  
  C (148)contribution to salesration 贡献毛益对销售比率   HlGSt$woX  
  C (149)control 控制   t3;Zx+Br  
  C (150)control account 控制帐户   UqP{Cyy{  
  C (151)control limits 控制限度   Yuv i{ 0  
  C (152)controllability concept 可控制概念   GK@OdurAR  
  C (153)controllable cost 可控制成本   n7Ao.b%uk-  
  C (154)conversion cost 加工成本   'cD?0ou`o  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M+/G>U  
  C (156)corporate appraisal 公司评估   6D;N.wDZ  
  C (157)corporate planning 公司计划   H1bR+2s  
  C (158)corporate social reporting 公司社会报告   xRh 22z  
  C (159)corporation 股份公司   =X$ieXq|  
  C (160)cost 成本   hOj{y2sc  
  C (161)cost account 成本帐户   $Z]&3VxxY  
  C (162)cost accounting 成本会计   8 x{Owj:Q  
  C (163)cost accounting manual 成本手册    W2vL<  
  C (164)cost accounts calendar 成本报表的日历时间   gaF6 j!p  
  C (165)cost adjustment 成本调整   hG1:E:}  
  C (166)cost allocation 成本分配   K`4lL5oH  
  C (167)cost apportionment 成本分摊   9zp!lw~;+  
  C (168)cost attribution 成本归属   4E$MhP  
  C (169)cost audit 成本审计   wI.aV>  
  C (170)cost behaviour 成本性态   /5@YZ?|#2  
  C (171)cost benefit analysis 成本效益分析   y'R}  
  C (172)cost center 成本中心   LP vp (1  
  C (173)cost driver 成本动因
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