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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 -g`3;1EV^  
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  1.audit   审计 MG6 y  
  2.attestation   鉴证 erQ0fW  
  3.credibility   可信赖程度 ;p U=>  
  4.audit of financial statements 财务报表审计 'CkN  
  5.agreed-upon procedures 执行商定程序 60`4 _Uy]_  
  6.high levels of assurance 高水平保证 |Vq&IfP  
  7.compilation 编制 w:~Y@ b~D  
  8.reliability 可靠性 Pu-/*Fx  
  9.relevance 相关性 <F7g;s'q9  
  10.professional skepticism 职业谨慎 =O?#>3A}  
  11.objectivity 客观性 hExw}c  
  12. professional competence 专业胜任能力 P O{1u%P  
  13.Senior/CPA-in-charge 项目经理 vxrRkOU1  
  14.audit engagement letter 业务约定书 FJj #  
  15.recurring audit 连续审计 ['l.]k-b}  
  16.the client 委托人 PiTe/  
  17.change CPA 更换注册会计 OYC\+ =  
  18.the existing CPA 现任注册会计师 @uaf&my,P  
  19.the successor CPA 后任注册会计师 kk*:S*,  
  20.the preceding CPA前任注册会计师 b5v6Y:f&fK  
  21.issue the audit report 出具审计报告 lxvRF93a.  
  22.expert 专家 RaNz)]+7`  
  23.the board of directors 董事会 z%pD3J?>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 EE<^q?[3^  
  25.assess material misstatement risks评估重大错报风险 5_}e?T&s  
  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 ju= +!nGUa  
  27.a general knowledge of —— 初步了解―――的情况 _\y%u_W  
  28.a more knowledge of—— 进一步了解的情况 V&>\U?q:  
  29.the prior year‘s working papers 以前年度工作底稿 dU4G!  
  30.minutes of meeting 会议纪要 xQetAYP`  
  31.business risks 经营风险 6uAo0+-k  
  32.appropriateness 适当性 5cza0CriJ  
  33.accounting estimate 会计估计 S ;; Z  
  34.management representations 管理层声明  p@se 5~  
  35.going concern assumption 持续经营假设 53w@  
  36.audit plan 审计计划 ~il{6Z+#n  
  37.significant audit areas 重点审计领域 %j=xLV\  
  38.error 错误 % 488"  
  39.fraud舞弊 ctzaqsr  
  40.modified or additional procedures 修改或追加审计程序 .PhH|jrCW^  
  41.misappropriation of assets 侵占资产 1`X- O>  
  42.transactions without substance 虚假交易 ( ^Q:zU  
  43.unusual pressures 异常压力 YsHZF F  
  44.the suspected noncompliance 涉嫌存在违法行为 i(k]}Di:  
  45.materialiy 重要性 =CE(M},d  
  46.exceed the materiality level 超过重要性水平 N%,!&\L  
  47.approach the materiality level 接近重要性水平 +&p}iZp  
  48.an acceptably low level 可接受水平 vj23j[!|  
  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 h6Vm;{ ~  
  50.misstatements or omissions 错报或漏报 DG&[.dR+  
  51.aggregate 总计 ,VM)ZK=Tr  
  52.subsequent events 期后事项 rkW2_UTZE  
  53.adjust the financial statements 调整财务报表 :gNTQZR  
  54.perform additional audit procedures 实施追加的审计程序 Ve1O<i  
  55.audit risk 审计风险 a V4p0s6ZZ  
  56.detection risk 检查风险 !QB(M@1  
  57.inappropriate audit opinion 不适当的审计意见 8?S)>-mwv  
  58.material misstatement 重大的错报 ~ }<!ON;  
  59.tolerable misstatement 可容忍错报 A?q9(n|A"  
  60.the acceptable level of detection risk 可接受的检查风险 d/57;6I_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P K]$D[a0  
  62.simall business 小规模企业 x-e?94}^  
  63.accounting system 会计系统 onuhNn_=>  
  64.test of control 控制测试 r9a?Y!(  
  65.walk-through test 穿行测试 u{o!j7  
  66.communication 沟通 \9S&j(I  
  67.flow chart 流程图 H9^DlIv('  
  68.reperformance of internal control 重新执行  pzMli ^  
  69.audit evidence 审计证据 B`/c Kfg  
  70.substantive procedures 实质性程序 $1CAfSgKw  
  71.assertions 认定 vIoV(rc+  
  72.esistence 存在 ~\ 9bh6%R  
  73.occurrence 发生 3']yjj(gHr  
  74.completeness 完整性 _l`s }yC  
  75.rights and obligations 权利和义务 D&xb tJd  
  76.valuation and allocation 计价和分摊 nj7wc9z4  
  77.cutoff 截止 IkU:D "n7  
  78.accuracy 准确性 r] +V:l3  
  79.classification 分类 ,AC+s"VS  
  80.inspection 检查 =/k*w#j  
  81.supervision of counting 监盘 ;(kU:b|j  
  82.observation 观察 \?bp^BrI  
  83.confirmation 函证 NY5?T0/[  
  84.computation 计算 |$r|DX1[  
  85.analytical procedures 分析程序 6E!CxXUX  
  86.vouch 核对 @+v;B:  
  87.trace 追查 4DL;/Z :  
  88.audit sampling 审计抽样 OOEmXb]8  
  89.error 误差 n%Vt r  
  90.expected error 预期误差 O1.a=O  
  91.population 总体 *CA7 {2CX  
  92.sampling risk 抽样风险 Lmy ^/P%  
  93.non- sampling risk 非抽样风险 5"Ibm D>D  
  94.sampling unit 抽样单位 g2=5IU<  
  95.statistical sampling 统计抽样 4s!rrDN  
  96.tolerable error 可容忍误差 }NMkL l]J  
  97.the risk of under reliance 信赖不足风险 V01-n{~G  
  98.the risk of over reliance 信赖过度风险 Z7eD+4gD  
  99.the risk of incorrect rejection 误拒风险 He4sP` &I  
  100. the risk of incorrect acceptance 误受风险 Tm8c:S^uq)  
  101.working trial balance 试算平衡表 MSm vQ  
  102.index and cross-referencing 索引和交叉索引 C} #:<Jx  
  103.cash receipt 现金收入 2VOdI  
  104.cash disbursement 现金支出 t} E 1NXW  
  105.bank statement 银行对账单 rurC! -  
  106.bank reconciliation 银行存款余额调节表 e ,_b  
  107.balance sheet date 资产负债表日 acWm+  
  108.net realizable value 可变现净值 ndkV(#wQS  
  109.storeroom 仓库 )+[{MR '  
  110.sale invoice 销售发票 (ia( y(=C  
  111.price list 价目表 U$J l5[`F^  
  112.positive confirmation request 积极式询证函 eD0Rv0BV^  
  113.negative confirmation request 消极式询证函 MorR&K  
  114.purchase requisition 请购单 5@$b@jTd  
  115.receiving report 验收报告 +"!,rZ7,A  
  116.gross margin 毛利 aDx{Q&  
  117.manufacturing overhead 制造费用 zMT0ToG  
  118.material requisition 领料单 Xj;nh? \u  
  119.inventory-taking 存货盘点 V~+{douq  
  120.bond certificate 债券 .[1"Med J  
  121.stock certificate 股票 ~M 6^%  
  122.audit report 审计报告 Kq|L: Z  
  123.entity 被审计单位 ;4E0%@R  
  124.addressee of the audit report 审计报告的收件人 M"OX NPkc  
  125.unqualified opinion 无保留意见 m8F-#?~  
  126.qualified opinion 保留意见 eKlh }v  
  127.disclaimer of opinion 无法表示意见 %3ecV$  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Gw6*0& 3')  
  A (2)absorbed overhead 已吸收制造费用 }LNpr  
  A (3)absorption costing 吸收成本计算 T`{W$ 4XS  
  A (4)account 账户,报表   bz[+g,e2oA  
  A (5)accounting postulate 会计假设   3QDz0ct  
  A (6)accounting series release 会计公告文件   ~_P,z ?  
  A (7)accounting valuation 会计计价   qlJP2Ig~  
  A (8)account sale 承销清单 j+:q:6=  
  A (9)accountability concept 经营责任概念   DfFsCTu  
  A (10)accountancy 会计职业   sgDlT=c'  
  A (11)accountant 会计师   uh UC m  
  A (12)accounting 会计   CUB=T]  
  A (13)agency cost 代理成本   @x">e][B  
  A (14)accounting bases 会计基础   m'$]lf;*  
  A (15)accounting manual 会计手册   O $uXQ.r  
  A (16)accounting period 会计期间   Ij hC@5qk  
  A (17)accounting policies 会计方针   u>j:8lhtV  
  A (18)accounting rate of return 会计报酬率   D +/27#  
  A (19)accounting reference date 会计参照日   IZczHHEL`b  
  A (20)accounting reference period 会计参照期间   *5iNw_&  
  A (21)accrual concept 应计概念   2H8,&lY.p  
  A (22)accrual expenses 应计费用   A-vK0l+  
  A (23)acid test ration 速动比率(酸性测试比率)   95;q ] =U  
  A (24)acquisition 购置   N5 SK_+  
  A (25)acquisition accounting 收购会计   v V:eU-a  
  A (26)activity based accounting 作业基础成本计算   S(jbPQT  
  A (27)adjusting events 调整事项   N^A&DrMF  
  A (28)administrative expenses 行政管理费   ,~t{Q*#_h  
  A (29)advice note 发货通知   8V%(SV  
  A (30)amortization 摊销   @cNX\$J  
  A (31)analytical review 分析性检查   8Letpygm  
  A (32)annual equivalent cost 年度等量成本法   h >w4{u0  
  A (33)annual report and accounts 年度报告和报表   dOArXp`s  
  A (34)appraisal cost 检验成本   2E^zQ>;01  
  A (35)appropriation account 盈余分配账户   m/sAYF"  
  A (36)articles of association 公司章程细则   zp>q$e40  
  A (37)assets 资产   <;:M:{RZY  
  A (38)assets cover 资产保障   I ;N)jj`b  
  A (39)asset value per share 每股资产价值   dV<|ztv  
  A (40)associated company 联营公司   s4bLL  
  A (41)attainable standard 可达标准   MzRURH,  
+rbj%v}Fh  
 A (42)attributable profit 可归属利润   r#wMd9])  
  A (43)audit 审计   0n+Wv @/  
  A (44)audit report 审计报告   +Gi~VW.  
  A (45)auditing standards 审计准则   }wrZP}zM>  
  A (46)authorized share capital 额定股本   RuDn1h#u{  
  A (47)available hours 可用小时   S+A'\{f  
  A (48)avoidable costs 可避免成本 ZKyK#\v<  
  B (49)back-to-back loan 易币贷款   Q+E%"`3V4l  
  B (50)backflush accounting 倒退成本计算   !.mMO_4}  
  B (51)bad debts 坏帐   VL"!.^'c  
  B (52)bad debts ratio 坏帐比率   ,9gyHQ~  
  B (53)bank charges 银行手续费   S`TP#uzKu]  
  B (54)bank overdraft 银行透支   ymSGB`CP  
  B (55)bank reconciliation 银行存款调节表   ce&)djC7U  
  B (56)bank statement 银行对账单   E~]8>U?V  
  B (57)bankruptcy 破产   SlI0p&2,  
  B (58)basis of apportionment 分摊基础   Wq8Uq}~_g  
  B (59)batch 批量   TjGe8L:  
  B (60)batch costing 分批成本计算   .asHFT7]9  
  B (61)beta factor B(市场)风险因素   ]Qe;+p9vU  
  B (62)bill 账单   /|Za[  
  B (63)bill of exchange 汇票   &yv%"BPV  
  B (64)bill of landing 提单   ma>{((N  
  B (65)bill of materials 用料预计单    Ok[y3S  
  B (66)bill payable 应付票据   r Ip84}  
  B (67)bill receivable 应收票据   ,#rl"  
  B (68)bin card 存货记录卡   6,)!\1k  
  B (69)bonus 红利   ^?(A|krFg  
  B (70)book-keeping 薄记   6*Jd8Bva\o  
  B (71)Boston classification 波士顿分类   M0DdrL/ L  
  B (72)breakeven chart 保本图   |&WeXVH E  
  B (73)breakeven point 保本点   x F7C1g(  
  B (74)breaking-down time 复位时间   4]RGLN  
  B (75)budget 预算   jftoqK- p  
  B (76)budget center 预算中心   6W."h PP  
  B (77)budget cost allowance 预算成本折让   *; . l/  
  B (78)budget manual 预算手册   Ath^UKO"  
  B (79)budget period 预算期间   S#dkJu]]#  
  B (80)budgetary control 预算控制   g nJe!E  
  B (81)budgeted capacity 预算生产能力   !1K<iz_8  
  B (82)burden 制造费用   7$'%*|C.  
  B (83)business center 经营中心   IwhZzw w  
  B (84)business entity 营业个体   n! ~mdI&  
  B (85)business unit 经营单位   sF^3KJ |  
 B (86)buy-out management 管理性购买产权   \^vf`-uG  
  B (87)by-product 副产品 _@jBz"aq\  
  C (88)called-up share capital 催缴股本   y-O# +{7  
  C (89)capacity 生产能力   6b4Kcl<i  
  C (90)capacity ratios 生产能力比率   12v5*G[X  
  C (91)capital 资本   fg"@qE-;  
  C (92)capital assets pricing model资本资产计价模式   '$*d:1  
  C (93)capital commitment 承诺资本   /\*,|y\<  
  C (94)capital employed 已运用的资本   <n< @ O5  
  C (95)capital expenditure 资本支出   J Sz'oA5  
  C (96)capital expenditureauthorization 资本支出核准   YG$2ySkDhE  
  C (97)capital expenditure control 资本支出控制   _;",7bT80  
  C (98)capital expenditure proposal资本支出申请   2 |w;4  
  C (99)capital funding planning 资本基金筹集计划   I <`9ANe  
  C (100)capital gain 资本收益   |2(z<b&y=  
  C (101)capital investment appraisal资本投资评估   "I?sz)pxG  
  C (102)capital maintenance 资本保全   WH2?_U-8h  
  C (103)capital resource planning 资本资源计划   !/, 6+2Ru  
  C (104)capital surplus 资本盈余   \dSMF,E  
  C (105)capital turnover 资本周转率   ~f B}v  
  C (106)card 记录卡   L {(\k$>'  
  C (107)cash 现金   ) \Mwv&k1  
  C (108)cash account 现金账户   pe=Ou0  
  C (109)cash book 现金账薄   3 G/#OJ  
  C (110)cash cow 金牛产品   t_ 5b  
  C (111)cash flow 现金流量   q 1a}o%  
  C (112)cash discounted 现金贴现   ;xaOv e;9  
  C (113)cash flow budget 现金流量预算   FU/yJy  
  C (114)cash flow statement 现金流量表   \)859x&(  
  C (115)cash ledger 现金分类账   L+2!Sc,>  
  C (116)cash limit 现金限额   7q?u`3l  
  C (117)CCA 现时成本会计   zlzr;7m  
  C (118)center 中心   g=.~_&O  
  C (119)changeover time 变更时间    c'?4*O  
  C (120)chartered entity 特许经济个体   4Z>hP]7  
  C (121)cheque 支票   &WAO.* :y  
  C (122)cheque register 支票登记薄   E;\XZ<E  
  C (123)coin analysis 零钱分类   c(Zar&z,E  
  C (124)classification 分类   0mo^I==J1  
  C (125)clock card 工时卡   2T/C!^iJ)  
  C (126)code 代码   bG=CIa&@  
  C (127)commitment accounting 承诺确认会计   6=o@X  
  C (128)common cost 共同成本   8$a4[s  
  C (129)company limited byguarantee 有限担保责任公司   $by-?z((  
C (130)company limited shares 股份有限公司   D ODo !  
  C (131)competitive position 竞争能力状况   Gs%IZo_  
  C (132)concept 概念   :UMg5e Z  
  C (133)conglomerate 跨行业企业   }LQ*vD-Jj  
  C (134)consistency concept 一致性概念   4q o4g+  
  C (135)consolidated accounts 合并报表   B$qmXA)ze  
  C (136)consolidation accounting 合并会计   ?P4@U9i  
  C (137)consortium 财团   <S I& e/  
  C (138)contingency plan 应急计划   2xRb$QF  
  C (139)contingent liabilities 或有负债   $+P9@Q$  
  C (140)continuous operation 连续生产   %J4]T35^2  
  C (141)contra 抵消   U*F|Z4{W  
  C (142)contract cost 合同成本   E< nXkqD  
  C (143)contract costing 合同成本计算   [C d"@!yA  
  C (144)contribution 贡献毛益   oZ95)'L,  
  C (145)contribution centre 贡献中心   |eL&hwqzG  
  C (146)contribution chart 贡献图   `C"Slz::  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   J7X-=E D  
  C (148)contribution to salesration 贡献毛益对销售比率   Et~b^8$>  
  C (149)control 控制   lQQXV5NV  
  C (150)control account 控制帐户   )\_xB_K\  
  C (151)control limits 控制限度   0-cqux2U  
  C (152)controllability concept 可控制概念   ' 8`{u[:  
  C (153)controllable cost 可控制成本   OD<0,r0f,  
  C (154)conversion cost 加工成本   Xm`s=5%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   %98F>wl  
  C (156)corporate appraisal 公司评估   `EVTlq@<  
  C (157)corporate planning 公司计划   pj>b6^TI6C  
  C (158)corporate social reporting 公司社会报告   'Y3>+7bI  
  C (159)corporation 股份公司   q:sDNj)R\  
  C (160)cost 成本   Y W_E,A>h  
  C (161)cost account 成本帐户   {V%ZOdg9  
  C (162)cost accounting 成本会计   @-~YQ@08`  
  C (163)cost accounting manual 成本手册   mLX1w)=r  
  C (164)cost accounts calendar 成本报表的日历时间   pv039~Sud  
  C (165)cost adjustment 成本调整   Frn#?n)S9  
  C (166)cost allocation 成本分配   /G`&k{SiK  
  C (167)cost apportionment 成本分摊   TN3, \qgV  
  C (168)cost attribution 成本归属   2pFOC;tl  
  C (169)cost audit 成本审计   ~L Gkc t  
  C (170)cost behaviour 成本性态   =MO2M~e!  
  C (171)cost benefit analysis 成本效益分析   :7%JD.;W  
  C (172)cost center 成本中心   K6=-Zf  
  C (173)cost driver 成本动因
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