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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 ,#BD/dF  
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:I"2 2EH  
  1.audit   审计 E3p$^['vx  
  2.attestation   鉴证 OH`zeI,[*  
  3.credibility   可信赖程度 RLex#j  
  4.audit of financial statements 财务报表审计 o_=4Ex "  
  5.agreed-upon procedures 执行商定程序 ye(av&Hn  
  6.high levels of assurance 高水平保证 z2Wblh"_  
  7.compilation 编制 A#']e8  
  8.reliability 可靠性 Jm)7!W%3  
  9.relevance 相关性 }s?w-u+(c6  
  10.professional skepticism 职业谨慎 +MHIZ I  
  11.objectivity 客观性 wvisu\V  
  12. professional competence 专业胜任能力 oH4zW5  
  13.Senior/CPA-in-charge 项目经理 &b,A-1`w_  
  14.audit engagement letter 业务约定书 2A|mXWG}~  
  15.recurring audit 连续审计 fup?Mg-  
  16.the client 委托人 78:x{1nUM[  
  17.change CPA 更换注册会计 cV1E<CM  
  18.the existing CPA 现任注册会计师 ,_V/W'  
  19.the successor CPA 后任注册会计师 (qR;6l  
  20.the preceding CPA前任注册会计师 ~C>;0a;<:  
  21.issue the audit report 出具审计报告 zN5};e}^v  
  22.expert 专家 V/DMkO#a  
  23.the board of directors 董事会 @N[<<k7g  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r/':^Ex  
  25.assess material misstatement risks评估重大错报风险 <#"_Qgdix  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 h 8M_Uk  
  27.a general knowledge of —— 初步了解―――的情况 @\gE{;a8  
  28.a more knowledge of—— 进一步了解的情况 3&E@#I^] ,  
  29.the prior year‘s working papers 以前年度工作底稿 hN0h'JJ[7  
  30.minutes of meeting 会议纪要 _7u&.l<;  
  31.business risks 经营风险 ~ m vv :u  
  32.appropriateness 适当性 e\aW~zs 2  
  33.accounting estimate 会计估计 r9 1i :  
  34.management representations 管理层声明 3NZK$d=4  
  35.going concern assumption 持续经营假设 }jce5E  
  36.audit plan 审计计划 pHoxw|'Y  
  37.significant audit areas 重点审计领域 &xUCXj2-z  
  38.error 错误 !]7b31$M_  
  39.fraud舞弊 N`,,sw  
  40.modified or additional procedures 修改或追加审计程序 Omn $O>  
  41.misappropriation of assets 侵占资产 wZCboQ ,  
  42.transactions without substance 虚假交易 c3rj :QK6I  
  43.unusual pressures 异常压力 B k\K G  
  44.the suspected noncompliance 涉嫌存在违法行为 QA~F  
  45.materialiy 重要性 8?'=Aeo  
  46.exceed the materiality level 超过重要性水平 m=COF$<  
  47.approach the materiality level 接近重要性水平 h(~of (  
  48.an acceptably low level 可接受水平 2YQBw,gG  
  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 xrY >Or  
  50.misstatements or omissions 错报或漏报 dR>$vbjh1Z  
  51.aggregate 总计 vd^Z^cpi p  
  52.subsequent events 期后事项 YsiH=x  
  53.adjust the financial statements 调整财务报表 b s% RWwn  
  54.perform additional audit procedures 实施追加的审计程序 `B8`<3k/(  
  55.audit risk 审计风险 o&k,aCQC  
  56.detection risk 检查风险 \%}]wf}  
  57.inappropriate audit opinion 不适当的审计意见 3 AP=  
  58.material misstatement 重大的错报 2RqV\Jik  
  59.tolerable misstatement 可容忍错报 :KRNLhWb  
  60.the acceptable level of detection risk 可接受的检查风险 yO\bVu5V  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R vU'8Y?>w  
  62.simall business 小规模企业 l.;^w  
  63.accounting system 会计系统 )FA:wsy~E  
  64.test of control 控制测试 &F;bg  
  65.walk-through test 穿行测试  Hi\z-P-  
  66.communication 沟通 eLHhfu;k  
  67.flow chart 流程图 I3Z\]BI  
  68.reperformance of internal control 重新执行 }43qpJe8U  
  69.audit evidence 审计证据 )VG>6x  
  70.substantive procedures 实质性程序 it>l?h7I  
  71.assertions 认定 ?hp,h3s;n$  
  72.esistence 存在 ?mVSc/  
  73.occurrence 发生 l]R7A_|  
  74.completeness 完整性 n# ?y;Y\  
  75.rights and obligations 权利和义务 - ?  i  
  76.valuation and allocation 计价和分摊 zrE{CdG%y  
  77.cutoff 截止 A 3q#,%  
  78.accuracy 准确性 By*YBZ  
  79.classification 分类 hSps9*y  
  80.inspection 检查 UpQda`rb  
  81.supervision of counting 监盘 l8%B RG  
  82.observation 观察 <O-R  
  83.confirmation 函证 ?c_:S]^  
  84.computation 计算 D^t: R?+  
  85.analytical procedures 分析程序 'c/8|9jX  
  86.vouch 核对 X*Q<REDB  
  87.trace 追查 ZRr.kN+F  
  88.audit sampling 审计抽样 WkpHe  
  89.error 误差 r M}o)  
  90.expected error 预期误差 u?z,Vs"  
  91.population 总体 &u<%%b|  
  92.sampling risk 抽样风险 ~Kt +j  
  93.non- sampling risk 非抽样风险 x A*6Z)Y  
  94.sampling unit 抽样单位 v}!^RW 'X  
  95.statistical sampling 统计抽样 (v0Q.Q@ <  
  96.tolerable error 可容忍误差 yS?5&oMl  
  97.the risk of under reliance 信赖不足风险 Cnu])R  
  98.the risk of over reliance 信赖过度风险 I&&;a.  
  99.the risk of incorrect rejection 误拒风险 ( Y Z2&  
  100. the risk of incorrect acceptance 误受风险 .%0a  
  101.working trial balance 试算平衡表 Qo(<>d  
  102.index and cross-referencing 索引和交叉索引 ;D(6Gy9~  
  103.cash receipt 现金收入 {?cF2K#  
  104.cash disbursement 现金支出  ME5M;bz(  
  105.bank statement 银行对账单 79jnYjk  
  106.bank reconciliation 银行存款余额调节表 3^)c5kcI  
  107.balance sheet date 资产负债表日 ']^]z".H  
  108.net realizable value 可变现净值 J'&K  
  109.storeroom 仓库 Smh=Q4,W  
  110.sale invoice 销售发票 1:|o7`  
  111.price list 价目表 \4fuC6d2  
  112.positive confirmation request 积极式询证函 PVQn$-aq1  
  113.negative confirmation request 消极式询证函 %?/vC 6  
  114.purchase requisition 请购单 m.5@q mQ  
  115.receiving report 验收报告 B\ZCJaMb  
  116.gross margin 毛利 G]Im.x3O-  
  117.manufacturing overhead 制造费用 +QSH*(,  
  118.material requisition 领料单 =|c7#GaiF  
  119.inventory-taking 存货盘点 wr>6Go%  
  120.bond certificate 债券 ,a0RI<D  
  121.stock certificate 股票 9zLeyw\  
  122.audit report 审计报告 !bX   
  123.entity 被审计单位 j97K\]tQ  
  124.addressee of the audit report 审计报告的收件人 BISH34  
  125.unqualified opinion 无保留意见 2c*}1 _  
  126.qualified opinion 保留意见 $P #KL//  
  127.disclaimer of opinion 无法表示意见 SK@lr  
  128.adverse opinion 否定意见
z4]z3U<}3]  
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A (1)ABC 作业基础成本计算   W6u(+P]("  
  A (2)absorbed overhead 已吸收制造费用 ,o3`O|PiK  
  A (3)absorption costing 吸收成本计算 W yP]]I.  
  A (4)account 账户,报表   L5wFbc"u  
  A (5)accounting postulate 会计假设   b>} )G7b}  
  A (6)accounting series release 会计公告文件   NR^3 1&}It  
  A (7)accounting valuation 会计计价   ,OkI 0[  
  A (8)account sale 承销清单 90=gP  
  A (9)accountability concept 经营责任概念   Gy'/)}}Z  
  A (10)accountancy 会计职业   c11;(  
  A (11)accountant 会计师   vcP_gJz  
  A (12)accounting 会计   btDTC 9O  
  A (13)agency cost 代理成本   $?OQtz@  
  A (14)accounting bases 会计基础   vhU#<59a1  
  A (15)accounting manual 会计手册   ?uF3Q)rCk  
  A (16)accounting period 会计期间   |uJjO>8]|  
  A (17)accounting policies 会计方针   o RmA\R*  
  A (18)accounting rate of return 会计报酬率   1_@vxi~aW_  
  A (19)accounting reference date 会计参照日   ,GtN6?  
  A (20)accounting reference period 会计参照期间   T!1XL7  
  A (21)accrual concept 应计概念   |Fx~M,Pzg  
  A (22)accrual expenses 应计费用   Gw+pjSJL`  
  A (23)acid test ration 速动比率(酸性测试比率)   f^G-ba  
  A (24)acquisition 购置   9rgvwko  
  A (25)acquisition accounting 收购会计   1i;#cIG  
  A (26)activity based accounting 作业基础成本计算   x+,:k=JMT  
  A (27)adjusting events 调整事项   E[c6*I  
  A (28)administrative expenses 行政管理费   P$&l1Mp  
  A (29)advice note 发货通知   'oF('uR  
  A (30)amortization 摊销   :d wP  
  A (31)analytical review 分析性检查   %8?XOkH)  
  A (32)annual equivalent cost 年度等量成本法   YGOhUT |  
  A (33)annual report and accounts 年度报告和报表   Ui`#B  
  A (34)appraisal cost 检验成本   =JN{j 2xY  
  A (35)appropriation account 盈余分配账户   lec3rv0)  
  A (36)articles of association 公司章程细则   H}g p`YW:4  
  A (37)assets 资产   ;e6- *  
  A (38)assets cover 资产保障   _a  zJ>  
  A (39)asset value per share 每股资产价值   G$;cA:p-j  
  A (40)associated company 联营公司   -{NP3zy  
  A (41)attainable standard 可达标准   Nu@dMG <5  
-v$ q8_$m"  
 A (42)attributable profit 可归属利润   $aHHXd}@t2  
  A (43)audit 审计   VI?kbq jo  
  A (44)audit report 审计报告   8+8L'Yv;  
  A (45)auditing standards 审计准则   t@q==VHF  
  A (46)authorized share capital 额定股本   gB]jLe  
  A (47)available hours 可用小时   T%w5%{dqJ  
  A (48)avoidable costs 可避免成本 [R<>3}50Y  
  B (49)back-to-back loan 易币贷款   > O~   
  B (50)backflush accounting 倒退成本计算   ,91n  
  B (51)bad debts 坏帐   gpogv -  
  B (52)bad debts ratio 坏帐比率   j8;Uny9  
  B (53)bank charges 银行手续费   =A(Az  
  B (54)bank overdraft 银行透支   sCE%./h]  
  B (55)bank reconciliation 银行存款调节表   W6V((84(O  
  B (56)bank statement 银行对账单   X~Hm.qIR  
  B (57)bankruptcy 破产   +QeA*L$~  
  B (58)basis of apportionment 分摊基础   uj+{ tc  
  B (59)batch 批量   H/ar: j  
  B (60)batch costing 分批成本计算   +g_m|LF  
  B (61)beta factor B(市场)风险因素   Op:$7hv  
  B (62)bill 账单   PCnu?e3F  
  B (63)bill of exchange 汇票   -@.FnFa  
  B (64)bill of landing 提单   '~zi~Q7M  
  B (65)bill of materials 用料预计单   _}tPtHPa/  
  B (66)bill payable 应付票据   :-oMkBS  
  B (67)bill receivable 应收票据   >.-4CJ])d  
  B (68)bin card 存货记录卡   -?NAA]P5c@  
  B (69)bonus 红利   F12$BK DH  
  B (70)book-keeping 薄记   T9uOOI  
  B (71)Boston classification 波士顿分类   ub M  N  
  B (72)breakeven chart 保本图   ?*'0;K13  
  B (73)breakeven point 保本点   gi$'x^]#  
  B (74)breaking-down time 复位时间   /q) H0b  
  B (75)budget 预算   W=Mdh}u_I  
  B (76)budget center 预算中心   FIx|4[&>S  
  B (77)budget cost allowance 预算成本折让   Tt4Q|"CJA  
  B (78)budget manual 预算手册   -FW^fGS+  
  B (79)budget period 预算期间   eu'~(_2  
  B (80)budgetary control 预算控制   S }qGf%  
  B (81)budgeted capacity 预算生产能力   m;!X{CV  
  B (82)burden 制造费用   ha7mXGN%  
  B (83)business center 经营中心   ]d.e(yCuE  
  B (84)business entity 营业个体   B_>r|^Vh  
  B (85)business unit 经营单位   <,Mf[R2N>  
 B (86)buy-out management 管理性购买产权   ~cV";cD5  
  B (87)by-product 副产品 *'@ sm*  
  C (88)called-up share capital 催缴股本   "bz]5c~  
  C (89)capacity 生产能力   -B#K}xL|x  
  C (90)capacity ratios 生产能力比率   (S2E'L L{  
  C (91)capital 资本   3AAciMq}  
  C (92)capital assets pricing model资本资产计价模式   Q=Liy@/+!  
  C (93)capital commitment 承诺资本   B qLL]%F  
  C (94)capital employed 已运用的资本   Adgfo)X5  
  C (95)capital expenditure 资本支出   ay]l\d2!3  
  C (96)capital expenditureauthorization 资本支出核准   rp|A88Q/!  
  C (97)capital expenditure control 资本支出控制   9+ |W;  
  C (98)capital expenditure proposal资本支出申请   U5p3b;  
  C (99)capital funding planning 资本基金筹集计划   O`T_'.Lk  
  C (100)capital gain 资本收益   |Qn>K   
  C (101)capital investment appraisal资本投资评估   b*ja,I4  
  C (102)capital maintenance 资本保全   KyBtt47\  
  C (103)capital resource planning 资本资源计划   4/OmgBo '  
  C (104)capital surplus 资本盈余   g!OcWy)7  
  C (105)capital turnover 资本周转率   '*^9'=  
  C (106)card 记录卡   JL>DRIR%NV  
  C (107)cash 现金   N%%trlDXD  
  C (108)cash account 现金账户   E6M*o+Y  
  C (109)cash book 现金账薄   q *kLi~ Oe  
  C (110)cash cow 金牛产品   .o]9 HbIk5  
  C (111)cash flow 现金流量   Y*IKPnPot2  
  C (112)cash discounted 现金贴现   n3j_=(  
  C (113)cash flow budget 现金流量预算   Uyxn+j 5  
  C (114)cash flow statement 现金流量表   BCtKxtbS  
  C (115)cash ledger 现金分类账   4p%^?L?  
  C (116)cash limit 现金限额   m#4h5_N  
  C (117)CCA 现时成本会计   }<&?t;  
  C (118)center 中心   oDayfyy4y)  
  C (119)changeover time 变更时间   (G(M"S SC  
  C (120)chartered entity 特许经济个体   ^m AxV7k  
  C (121)cheque 支票   HMDuP2Y  
  C (122)cheque register 支票登记薄   0.2stBw  
  C (123)coin analysis 零钱分类   \:+ NVIN  
  C (124)classification 分类   M ^Tm{`O!  
  C (125)clock card 工时卡   db&!t!#,  
  C (126)code 代码   WD! " $  
  C (127)commitment accounting 承诺确认会计   Zr=B8wuT  
  C (128)common cost 共同成本   <[u(il  
  C (129)company limited byguarantee 有限担保责任公司   &eqqgLz  
C (130)company limited shares 股份有限公司   o-JB,^TE  
  C (131)competitive position 竞争能力状况   Rt5pl,Nf  
  C (132)concept 概念   &Pc.[k  
  C (133)conglomerate 跨行业企业   m/,80J8L+f  
  C (134)consistency concept 一致性概念   i0*Cs#(=h  
  C (135)consolidated accounts 合并报表   >V4r '9I  
  C (136)consolidation accounting 合并会计   J _q  
  C (137)consortium 财团   pG'?>]Rt4  
  C (138)contingency plan 应急计划   ]2YC7  
  C (139)contingent liabilities 或有负债   Mpco8b-b  
  C (140)continuous operation 连续生产   DLD9  
  C (141)contra 抵消   p.b#RY  
  C (142)contract cost 合同成本   fjY:u,5V_  
  C (143)contract costing 合同成本计算   P1Eg%Y6  
  C (144)contribution 贡献毛益   ^bfU>02Q6p  
  C (145)contribution centre 贡献中心   H328I}7  
  C (146)contribution chart 贡献图   %UhLCyC/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   e/# 6qCE  
  C (148)contribution to salesration 贡献毛益对销售比率   |WSpWsr,  
  C (149)control 控制   ?GqH/ (O  
  C (150)control account 控制帐户   _18Z]XtX  
  C (151)control limits 控制限度   rY8(` a  
  C (152)controllability concept 可控制概念   /I{K_G@  
  C (153)controllable cost 可控制成本   ov daK"q2  
  C (154)conversion cost 加工成本   o6:bmKWE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2.]d~\  
  C (156)corporate appraisal 公司评估   RLzqpE<rJ  
  C (157)corporate planning 公司计划   pp(?rE$S  
  C (158)corporate social reporting 公司社会报告   d|)ARRW  
  C (159)corporation 股份公司   2aX$7E?  
  C (160)cost 成本   D,|TQ Q  
  C (161)cost account 成本帐户   {47Uu%XT  
  C (162)cost accounting 成本会计   ~ wOMT  
  C (163)cost accounting manual 成本手册   7G*rxn"d  
  C (164)cost accounts calendar 成本报表的日历时间   E1dhj3+3  
  C (165)cost adjustment 成本调整   ma!C:C9#J  
  C (166)cost allocation 成本分配   B9$pG  
  C (167)cost apportionment 成本分摊   f9 :=6  
  C (168)cost attribution 成本归属   ~b0l?P*Ff  
  C (169)cost audit 成本审计   2I& dTxIa  
  C (170)cost behaviour 成本性态   QDVSFGwr  
  C (171)cost benefit analysis 成本效益分析   a dRIg:2  
  C (172)cost center 成本中心   m,J IId%O  
  C (173)cost driver 成本动因
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