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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 suJ_nb  
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  1.audit   审计 UgHf*m  
  2.attestation   鉴证 4|J[Jdj  
  3.credibility   可信赖程度 Y8s;w!/  
  4.audit of financial statements 财务报表审计 4 (?MUc  
  5.agreed-upon procedures 执行商定程序 j28_Hh T  
  6.high levels of assurance 高水平保证 dFW=9ru+MQ  
  7.compilation 编制 _v5t<_^N  
  8.reliability 可靠性 >X}{BDMb.  
  9.relevance 相关性 )-P!Ae_.v  
  10.professional skepticism 职业谨慎 5vp|?-\h>  
  11.objectivity 客观性 dT@UK^\  
  12. professional competence 专业胜任能力 *3{J#Q6fk3  
  13.Senior/CPA-in-charge 项目经理 {5:Zl<0  
  14.audit engagement letter 业务约定书 >mu)/kl  
  15.recurring audit 连续审计 O??vm?eo  
  16.the client 委托人 ,krS-.  
  17.change CPA 更换注册会计 uF(k[[qaiN  
  18.the existing CPA 现任注册会计师 x2wg^$F*oO  
  19.the successor CPA 后任注册会计师 '8`T|2   
  20.the preceding CPA前任注册会计师 % +Pl+`? E  
  21.issue the audit report 出具审计报告 :Z`4j  
  22.expert 专家 `"y`AY/N  
  23.the board of directors 董事会 e=f.y<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 zok D:c  
  25.assess material misstatement risks评估重大错报风险 _+QwREP  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 QEJGnl676  
  27.a general knowledge of —— 初步了解―――的情况 4KpL>'Q=  
  28.a more knowledge of—— 进一步了解的情况 a<Uqyilm  
  29.the prior year‘s working papers 以前年度工作底稿 q=c/B(II!  
  30.minutes of meeting 会议纪要 Ueyw;Y  
  31.business risks 经营风险 W|c.l{A5Q  
  32.appropriateness 适当性 s"#]L44N  
  33.accounting estimate 会计估计 lglYJ,  
  34.management representations 管理层声明 I@Z)<5Zf  
  35.going concern assumption 持续经营假设 90:K#nW;  
  36.audit plan 审计计划 )^;DGzG  
  37.significant audit areas 重点审计领域 vE\lp8j+  
  38.error 错误 D!FaEN  
  39.fraud舞弊 `| 9Ku  
  40.modified or additional procedures 修改或追加审计程序 NrJzVGeS  
  41.misappropriation of assets 侵占资产  WR.x&m>  
  42.transactions without substance 虚假交易 rg& +  
  43.unusual pressures 异常压力 n.$(}A  
  44.the suspected noncompliance 涉嫌存在违法行为 (O5)wej   
  45.materialiy 重要性 ey1Z/|  
  46.exceed the materiality level 超过重要性水平 Q_P5MLU>  
  47.approach the materiality level 接近重要性水平 xfHyC'?  
  48.an acceptably low level 可接受水平 Ti= 3y497S  
  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 ?ApRJm:T  
  50.misstatements or omissions 错报或漏报 T0 |H9>M  
  51.aggregate 总计 RsSXhPk?  
  52.subsequent events 期后事项 jMU9{Si  
  53.adjust the financial statements 调整财务报表 jXIEp01  
  54.perform additional audit procedures 实施追加的审计程序 = HE m)  
  55.audit risk 审计风险 n6f3H\/P&  
  56.detection risk 检查风险 -J$g(sikt  
  57.inappropriate audit opinion 不适当的审计意见 |-kEGLH[*V  
  58.material misstatement 重大的错报 pCt}66k}  
  59.tolerable misstatement 可容忍错报 P^IY: -s  
  60.the acceptable level of detection risk 可接受的检查风险 * BOBH;s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +WF.wP?y  
  62.simall business 小规模企业 B=zMYi  
  63.accounting system 会计系统 S<oQ}+4[~  
  64.test of control 控制测试 *SZ>upg  
  65.walk-through test 穿行测试 %W;u}`  
  66.communication 沟通 g _ M-F  
  67.flow chart 流程图 -9G]x{>  
  68.reperformance of internal control 重新执行 9*pG?3*I  
  69.audit evidence 审计证据 4 X`^{~  
  70.substantive procedures 实质性程序 YNM\pX'  
  71.assertions 认定 Ak=UtDN[  
  72.esistence 存在 Z{}+)Q*Q  
  73.occurrence 发生 8XbR  
  74.completeness 完整性 @hT;Bo2G]  
  75.rights and obligations 权利和义务 < l[` "0  
  76.valuation and allocation 计价和分摊 |R~;&x:  
  77.cutoff 截止 37>MJ  
  78.accuracy 准确性  c!D> {N  
  79.classification 分类 O,9X8$5H-a  
  80.inspection 检查 ^Kw(& v  
  81.supervision of counting 监盘 L?f qcW{  
  82.observation 观察 3wNN<R  
  83.confirmation 函证 6y@<?08Q  
  84.computation 计算 Y'_ D<Mp  
  85.analytical procedures 分析程序 %HEmi;  
  86.vouch 核对 tc/jY]'32  
  87.trace 追查 #NF+UJYJ&'  
  88.audit sampling 审计抽样 Y n>{4BZ>#  
  89.error 误差 Gg+YfY_  
  90.expected error 预期误差 eCL?mhK  
  91.population 总体 I"V3+2e  
  92.sampling risk 抽样风险 XI g|G}i.  
  93.non- sampling risk 非抽样风险 \>[gl!B_Rr  
  94.sampling unit 抽样单位 >@Khm"/T  
  95.statistical sampling 统计抽样 }85#[~m'  
  96.tolerable error 可容忍误差 & =sayP  
  97.the risk of under reliance 信赖不足风险 APuu_!ez1  
  98.the risk of over reliance 信赖过度风险 , CW%JIM  
  99.the risk of incorrect rejection 误拒风险 *]9XDc]{j1  
  100. the risk of incorrect acceptance 误受风险 N[{]iQ  
  101.working trial balance 试算平衡表 )`RZkCe  
  102.index and cross-referencing 索引和交叉索引 ST4(|K  
  103.cash receipt 现金收入 },3R%?8 9%  
  104.cash disbursement 现金支出 JOHp?3"4  
  105.bank statement 银行对账单 j)@oRWL<  
  106.bank reconciliation 银行存款余额调节表 <Am^z~[  
  107.balance sheet date 资产负债表日 | VRq$^g  
  108.net realizable value 可变现净值 <^'{ G  
  109.storeroom 仓库 (QhAGk&lu  
  110.sale invoice 销售发票 `R ]&F$i(E  
  111.price list 价目表 Z{16S=0  
  112.positive confirmation request 积极式询证函 ZArf;&8  
  113.negative confirmation request 消极式询证函 )XZ,bz*jn  
  114.purchase requisition 请购单 Ug `   
  115.receiving report 验收报告 Q,TaJ]  
  116.gross margin 毛利 &`5 :G LV  
  117.manufacturing overhead 制造费用 Ua!Odju*w  
  118.material requisition 领料单 ?/L1tX)  
  119.inventory-taking 存货盘点 >hesxC!  
  120.bond certificate 债券 @%7/2k  
  121.stock certificate 股票 2X +7b M  
  122.audit report 审计报告 "p2u+ 8?  
  123.entity 被审计单位  m"1 ?  
  124.addressee of the audit report 审计报告的收件人 ],#ZPUn  
  125.unqualified opinion 无保留意见 n%Rjt!9  
  126.qualified opinion 保留意见 '4Y*-!9  
  127.disclaimer of opinion 无法表示意见 4t(QvIydA  
  128.adverse opinion 否定意见
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M{y|7e%K  
A (1)ABC 作业基础成本计算   "URVX1#(r  
  A (2)absorbed overhead 已吸收制造费用 {)GQ V`y  
  A (3)absorption costing 吸收成本计算 m R"9&wq  
  A (4)account 账户,报表   wf^cyCR0  
  A (5)accounting postulate 会计假设   m';|}z'  
  A (6)accounting series release 会计公告文件   Kjvs@~6t  
  A (7)accounting valuation 会计计价   $M%}Oz3*  
  A (8)account sale 承销清单 p@`4 Qz  
  A (9)accountability concept 经营责任概念   34^Q5B~^J  
  A (10)accountancy 会计职业   !DCVoc]pV  
  A (11)accountant 会计师   f61]`@Bk  
  A (12)accounting 会计   pzYG?9cwz  
  A (13)agency cost 代理成本   | eK,Td%  
  A (14)accounting bases 会计基础   <kk'v'GW@  
  A (15)accounting manual 会计手册   `jt(DKB+J  
  A (16)accounting period 会计期间   a:wJ/ p  
  A (17)accounting policies 会计方针   H==X0  
  A (18)accounting rate of return 会计报酬率   :K5V/-[|V1  
  A (19)accounting reference date 会计参照日   rUhWZta  
  A (20)accounting reference period 会计参照期间   ],WwqD=  
  A (21)accrual concept 应计概念   1Z=;Uy\  
  A (22)accrual expenses 应计费用   | H5Ync[s  
  A (23)acid test ration 速动比率(酸性测试比率)   q rOB_Nz  
  A (24)acquisition 购置   A Z]Z,s6  
  A (25)acquisition accounting 收购会计   1j8/4:  
  A (26)activity based accounting 作业基础成本计算   ">rsA&hN-  
  A (27)adjusting events 调整事项   :Fq2x_IUE  
  A (28)administrative expenses 行政管理费   d;IJ0xB+by  
  A (29)advice note 发货通知   %YsRm%q  
  A (30)amortization 摊销   `\6 +z  
  A (31)analytical review 分析性检查   9Vh_XBgP  
  A (32)annual equivalent cost 年度等量成本法   #zh6=.,7  
  A (33)annual report and accounts 年度报告和报表   * N2#{eF&]  
  A (34)appraisal cost 检验成本   h:eN>yW  
  A (35)appropriation account 盈余分配账户   }"!6Xm  
  A (36)articles of association 公司章程细则   8Fyc#Xo8  
  A (37)assets 资产   #p ;4:IT  
  A (38)assets cover 资产保障   wK/}E h\^  
  A (39)asset value per share 每股资产价值   &n,xGIG  
  A (40)associated company 联营公司   xow6@M,  
  A (41)attainable standard 可达标准   C8O7i[uc  
gogl[gHO  
 A (42)attributable profit 可归属利润   f4qS OVv  
  A (43)audit 审计   UzP@{?  
  A (44)audit report 审计报告   ci#Zvhtk r  
  A (45)auditing standards 审计准则   ,=x.aX Spz  
  A (46)authorized share capital 额定股本   %> oT7|x  
  A (47)available hours 可用小时   O p!  
  A (48)avoidable costs 可避免成本 =+kvL2nx-  
  B (49)back-to-back loan 易币贷款   }j]<&I}  
  B (50)backflush accounting 倒退成本计算   y81#UD9[  
  B (51)bad debts 坏帐   [0( E>vm  
  B (52)bad debts ratio 坏帐比率   UeIqAG8  
  B (53)bank charges 银行手续费   C{U[w^X  
  B (54)bank overdraft 银行透支   P W0q71  
  B (55)bank reconciliation 银行存款调节表   uk>q\ j  
  B (56)bank statement 银行对账单   vgd}09y  
  B (57)bankruptcy 破产   )4VL m  
  B (58)basis of apportionment 分摊基础   W,L>'$#pM  
  B (59)batch 批量   l[ZQ7$kL  
  B (60)batch costing 分批成本计算   D~t"9Z\  
  B (61)beta factor B(市场)风险因素   y'i:%n}I  
  B (62)bill 账单   3(XHF3q  
  B (63)bill of exchange 汇票   NG4eEnic!a  
  B (64)bill of landing 提单   AOq9v~)z-  
  B (65)bill of materials 用料预计单   o %9Ua9|RR  
  B (66)bill payable 应付票据   y"%iD`{  
  B (67)bill receivable 应收票据   s0`]!7D<  
  B (68)bin card 存货记录卡   _AsHw  
  B (69)bonus 红利   v{\n^|=])  
  B (70)book-keeping 薄记   bRY4yT  
  B (71)Boston classification 波士顿分类   C_g"omw40  
  B (72)breakeven chart 保本图   +)''l  
  B (73)breakeven point 保本点   .jrR4@  
  B (74)breaking-down time 复位时间   @8x6#|D  
  B (75)budget 预算   -hJ>wGI  
  B (76)budget center 预算中心   vi()1LS/!  
  B (77)budget cost allowance 预算成本折让   2!"\;/  
  B (78)budget manual 预算手册   LmT[N @>"  
  B (79)budget period 预算期间   EzeDShN=J  
  B (80)budgetary control 预算控制   Sj=69>m]5  
  B (81)budgeted capacity 预算生产能力   av| 6r#  
  B (82)burden 制造费用   V"D<)VVA  
  B (83)business center 经营中心   AU${0#WV_  
  B (84)business entity 营业个体   {O3oUE+  
  B (85)business unit 经营单位   d"e%tsj  
 B (86)buy-out management 管理性购买产权   $=S'#^Z  
  B (87)by-product 副产品 wb}N-8x  
  C (88)called-up share capital 催缴股本   nP3;<*T P0  
  C (89)capacity 生产能力   CzDR%vx  
  C (90)capacity ratios 生产能力比率   5;i!PuL  
  C (91)capital 资本   HK,G8:T  
  C (92)capital assets pricing model资本资产计价模式   %I2xK.8=  
  C (93)capital commitment 承诺资本   olQ8s *  
  C (94)capital employed 已运用的资本   `!>dbR&1  
  C (95)capital expenditure 资本支出   S<bz7 k9  
  C (96)capital expenditureauthorization 资本支出核准   GwIfGixqH  
  C (97)capital expenditure control 资本支出控制   wshp{ y  
  C (98)capital expenditure proposal资本支出申请   Rs( CrB/M  
  C (99)capital funding planning 资本基金筹集计划   Gh>fp  
  C (100)capital gain 资本收益   7! A%6  
  C (101)capital investment appraisal资本投资评估   (fI&(";t  
  C (102)capital maintenance 资本保全   BD-c 0-+m  
  C (103)capital resource planning 资本资源计划   I}]@e ^ ~  
  C (104)capital surplus 资本盈余   \i;~~;D  
  C (105)capital turnover 资本周转率   "3KSmb   
  C (106)card 记录卡   DJ2]NA$Q*  
  C (107)cash 现金   ^Hhw(@`qf  
  C (108)cash account 现金账户   %(7wZ0Z  
  C (109)cash book 现金账薄   Hr8$1I$=  
  C (110)cash cow 金牛产品    lN`_0  
  C (111)cash flow 现金流量   5}l#zj  
  C (112)cash discounted 现金贴现   :pF]TY"K.  
  C (113)cash flow budget 现金流量预算   ^TCJh^4na  
  C (114)cash flow statement 现金流量表   S&)) 0d  
  C (115)cash ledger 现金分类账   q9]^+8UP  
  C (116)cash limit 现金限额   g:3'x/a1  
  C (117)CCA 现时成本会计   1&dsQ, VDl  
  C (118)center 中心   -L4G WJ~.-  
  C (119)changeover time 变更时间   UC LjR<}  
  C (120)chartered entity 特许经济个体   ))+9 8iU1s  
  C (121)cheque 支票   {uQ)p=  
  C (122)cheque register 支票登记薄   SAxa7B/U2  
  C (123)coin analysis 零钱分类   sz2SWk^&  
  C (124)classification 分类   I3rnCd(  
  C (125)clock card 工时卡   i,b7Ft:F&  
  C (126)code 代码   ';CuJ XAj  
  C (127)commitment accounting 承诺确认会计   )D-.7m.v]  
  C (128)common cost 共同成本   6Cv2>'{S  
  C (129)company limited byguarantee 有限担保责任公司   ?`*-QG}  
C (130)company limited shares 股份有限公司   0jZ{?  
  C (131)competitive position 竞争能力状况   X.4ZLwX=  
  C (132)concept 概念   j{w,<Wt>  
  C (133)conglomerate 跨行业企业   SUi1*S  
  C (134)consistency concept 一致性概念   JE:n`l/p  
  C (135)consolidated accounts 合并报表   !}Ou|r4_  
  C (136)consolidation accounting 合并会计   D>#v 6XI  
  C (137)consortium 财团   po$ynp756  
  C (138)contingency plan 应急计划   gwB> oi*OE  
  C (139)contingent liabilities 或有负债   Rc.<0#  
  C (140)continuous operation 连续生产   0}7Rm>  
  C (141)contra 抵消   ?;#3U5$v  
  C (142)contract cost 合同成本   {F9Qy0.*u  
  C (143)contract costing 合同成本计算   A%8`zR  
  C (144)contribution 贡献毛益   6l]?%0[*  
  C (145)contribution centre 贡献中心   8\V>6^3CD$  
  C (146)contribution chart 贡献图   cyP* QW[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   JO6vzoS3  
  C (148)contribution to salesration 贡献毛益对销售比率   e2o9)=y  
  C (149)control 控制   Oi&w_ Z0  
  C (150)control account 控制帐户   pmD-]0  
  C (151)control limits 控制限度   LOG*K;v3  
  C (152)controllability concept 可控制概念   oYm{I ~"  
  C (153)controllable cost 可控制成本   V5@[7ncVf  
  C (154)conversion cost 加工成本   MdboWE5i  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   hA1hE?c`  
  C (156)corporate appraisal 公司评估   9X&qdA/q  
  C (157)corporate planning 公司计划   86 /i~s  
  C (158)corporate social reporting 公司社会报告   xr3PO?:  
  C (159)corporation 股份公司   #cF8)GC  
  C (160)cost 成本   Py0 i%pZ  
  C (161)cost account 成本帐户   x4A~MuGU  
  C (162)cost accounting 成本会计   b0=AQ/:  
  C (163)cost accounting manual 成本手册   ;Kb[UZ1  
  C (164)cost accounts calendar 成本报表的日历时间   \bl,_{z?  
  C (165)cost adjustment 成本调整   +/lj~5:y  
  C (166)cost allocation 成本分配   eKti+n.  
  C (167)cost apportionment 成本分摊   kc']g:*]Y  
  C (168)cost attribution 成本归属   HPCA$LD  
  C (169)cost audit 成本审计   4qcIoO  
  C (170)cost behaviour 成本性态   MC)W?  
  C (171)cost benefit analysis 成本效益分析   0bL=l0N$W  
  C (172)cost center 成本中心   m]}"FMH$  
  C (173)cost driver 成本动因
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