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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 p~D}Iyww1_  
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  1.audit   审计 -f+#j=FX  
  2.attestation   鉴证 7'0Vb !(  
  3.credibility   可信赖程度 M0V<Ay\%O  
  4.audit of financial statements 财务报表审计 7J'%;sH  
  5.agreed-upon procedures 执行商定程序 o) )` "^  
  6.high levels of assurance 高水平保证 f ULt4  
  7.compilation 编制 DT-VxF6 h  
  8.reliability 可靠性 )6"}M;v  
  9.relevance 相关性 i]8O?Ab>?  
  10.professional skepticism 职业谨慎 X\^V{v^-  
  11.objectivity 客观性 FI.te3i?7  
  12. professional competence 专业胜任能力 at uqo3  
  13.Senior/CPA-in-charge 项目经理 K<S3gb?0  
  14.audit engagement letter 业务约定书 5pQpzn =  
  15.recurring audit 连续审计  a_?sJ  
  16.the client 委托人 e3I""D{)[=  
  17.change CPA 更换注册会计 DiFLat]X  
  18.the existing CPA 现任注册会计师 'I[?R&j$G  
  19.the successor CPA 后任注册会计师 uwe#& V-  
  20.the preceding CPA前任注册会计师 }b_Ob  
  21.issue the audit report 出具审计报告 .j}]J:{%  
  22.expert 专家 09kR2(nsW/  
  23.the board of directors 董事会 ImXYI7PL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 U]P B)  
  25.assess material misstatement risks评估重大错报风险 )[rVg/m  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "@Vyc6L  
  27.a general knowledge of —— 初步了解―――的情况 =oAS(7o  
  28.a more knowledge of—— 进一步了解的情况 jJ$\WUQ.  
  29.the prior year‘s working papers 以前年度工作底稿 1lw%RM  
  30.minutes of meeting 会议纪要 yRXML\Ge  
  31.business risks 经营风险 `Ba]i)!  
  32.appropriateness 适当性 h"FI]jK|}  
  33.accounting estimate 会计估计 C- .;m  
  34.management representations 管理层声明 h}O tz "  
  35.going concern assumption 持续经营假设 E&U_1D9=L<  
  36.audit plan 审计计划 |{9<%Ok4P  
  37.significant audit areas 重点审计领域 0jTReY-W  
  38.error 错误 qb>ULP0  
  39.fraud舞弊 ,#Z%0NLe  
  40.modified or additional procedures 修改或追加审计程序 a OD h5  
  41.misappropriation of assets 侵占资产 kwjO5 OC8  
  42.transactions without substance 虚假交易 TgiZ % G  
  43.unusual pressures 异常压力 $*q|}Tvl#  
  44.the suspected noncompliance 涉嫌存在违法行为 xf,[F8 2y  
  45.materialiy 重要性 t2[/eM.G  
  46.exceed the materiality level 超过重要性水平 qTJhYxm  
  47.approach the materiality level 接近重要性水平 uw;Sfx,s  
  48.an acceptably low level 可接受水平 1wFu3fh@  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 >|taU8^|G}  
  50.misstatements or omissions 错报或漏报 m8sd2&4  
  51.aggregate 总计 Iz0$T.T  
  52.subsequent events 期后事项 bP18w0>,  
  53.adjust the financial statements 调整财务报表 3FBLCD3  
  54.perform additional audit procedures 实施追加的审计程序 'Lu<2=a~  
  55.audit risk 审计风险 { 4J.  
  56.detection risk 检查风险 1 Pk+zBJ$  
  57.inappropriate audit opinion 不适当的审计意见 7FC!^)x1  
  58.material misstatement 重大的错报 Qs1p  
  59.tolerable misstatement 可容忍错报 56;u 7  
  60.the acceptable level of detection risk 可接受的检查风险 dl4n -*h  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 wf8{v  
  62.simall business 小规模企业 1K Vit{  
  63.accounting system 会计系统 <>HtXn/  
  64.test of control 控制测试 N/tcW  
  65.walk-through test 穿行测试 K(;qd Ir  
  66.communication 沟通 A \/~u"Y  
  67.flow chart 流程图 uu6 JZp  
  68.reperformance of internal control 重新执行 ~F"S]  
  69.audit evidence 审计证据 s= %3`3Fo  
  70.substantive procedures 实质性程序 Xm#W}Y'  
  71.assertions 认定 l7-lXl"%q  
  72.esistence 存在 ?+zFa2J  
  73.occurrence 发生 Z^kE]Ir#EV  
  74.completeness 完整性 M%E<]H2;S  
  75.rights and obligations 权利和义务 D Q.4b  
  76.valuation and allocation 计价和分摊 x,gk]Cf  
  77.cutoff 截止 n0KpKH<&  
  78.accuracy 准确性 Fm`*j/rq  
  79.classification 分类 T]th3*  
  80.inspection 检查 |=0vgwd"S  
  81.supervision of counting 监盘 aC1z.?!U  
  82.observation 观察 ]IV{;{E)  
  83.confirmation 函证 sxT&T=7  
  84.computation 计算 1jKpLTSs  
  85.analytical procedures 分析程序 $;^|]/-  
  86.vouch 核对 )Cy>'l*Og7  
  87.trace 追查 vl:~&I&y;R  
  88.audit sampling 审计抽样 w)7y{ya$  
  89.error 误差 ?UsCSJ1V  
  90.expected error 预期误差 ^yW['H6V  
  91.population 总体 =@U5/J  
  92.sampling risk 抽样风险 }O\IF}X  
  93.non- sampling risk 非抽样风险 =Kj{wA O  
  94.sampling unit 抽样单位 gX" -3w  
  95.statistical sampling 统计抽样 in>+D|q c  
  96.tolerable error 可容忍误差 A4zI1QF  
  97.the risk of under reliance 信赖不足风险 'g%:/lwA  
  98.the risk of over reliance 信赖过度风险 ,C,nNaW  
  99.the risk of incorrect rejection 误拒风险 wO]e%BTO  
  100. the risk of incorrect acceptance 误受风险 J4+K)gWB  
  101.working trial balance 试算平衡表 ;"M6}5dQ4  
  102.index and cross-referencing 索引和交叉索引 C3'xU`=7  
  103.cash receipt 现金收入 t oGiG|L  
  104.cash disbursement 现金支出 8UU L=  
  105.bank statement 银行对账单 jSjC43lh  
  106.bank reconciliation 银行存款余额调节表 2E1`r@L  
  107.balance sheet date 资产负债表日 7qqzL_d>  
  108.net realizable value 可变现净值 9"#C%~=+  
  109.storeroom 仓库 p_I^7 $  
  110.sale invoice 销售发票 f#z:ILG=  
  111.price list 价目表 ,# 2~<  
  112.positive confirmation request 积极式询证函  qNJc*@s  
  113.negative confirmation request 消极式询证函 @T^FOTW  
  114.purchase requisition 请购单 ,IB\1#  
  115.receiving report 验收报告 %,WH*")  
  116.gross margin 毛利 !q+ #JW  
  117.manufacturing overhead 制造费用 7"!`<5o^  
  118.material requisition 领料单 z)M#9oAM  
  119.inventory-taking 存货盘点 t`B@01;8A  
  120.bond certificate 债券 Hs)Cf)8u  
  121.stock certificate 股票 K 4GuOl  
  122.audit report 审计报告 d.? }>jl  
  123.entity 被审计单位 NK qI x  
  124.addressee of the audit report 审计报告的收件人 rfk{$g  
  125.unqualified opinion 无保留意见 m""+ $  
  126.qualified opinion 保留意见 \ ku5%y  
  127.disclaimer of opinion 无法表示意见 [gT}<W  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^=eC1 bQA  
  A (2)absorbed overhead 已吸收制造费用 # >k|^*\  
  A (3)absorption costing 吸收成本计算 JOuyEPy  
  A (4)account 账户,报表   8?iI;(  
  A (5)accounting postulate 会计假设   x`g,>>&C  
  A (6)accounting series release 会计公告文件   ?9t4>xKn  
  A (7)accounting valuation 会计计价   ;qaPK2 a8  
  A (8)account sale 承销清单 Q0(6n8i  
  A (9)accountability concept 经营责任概念   m\qeYI6,Z  
  A (10)accountancy 会计职业   Ah1 9#0  
  A (11)accountant 会计师   g ` s|]VNt  
  A (12)accounting 会计   nG<oae6z"  
  A (13)agency cost 代理成本   *k7BE_&*0Z  
  A (14)accounting bases 会计基础   1(@$bsgu2  
  A (15)accounting manual 会计手册   TVcA%]y{;  
  A (16)accounting period 会计期间   <<!fA ><W  
  A (17)accounting policies 会计方针   OTF/Pu$  
  A (18)accounting rate of return 会计报酬率   wF`Y ,@  
  A (19)accounting reference date 会计参照日   R%KF/1;/  
  A (20)accounting reference period 会计参照期间   S L 5k^|  
  A (21)accrual concept 应计概念   t8-P'3,Q$  
  A (22)accrual expenses 应计费用   6C VH)=%  
  A (23)acid test ration 速动比率(酸性测试比率)   ?JZ$M  
  A (24)acquisition 购置   ;j%I1k%A  
  A (25)acquisition accounting 收购会计   2]vTedSOl  
  A (26)activity based accounting 作业基础成本计算   9:p-F+  
  A (27)adjusting events 调整事项   P7F"#R0QB  
  A (28)administrative expenses 行政管理费   5TJd9:\Af  
  A (29)advice note 发货通知   }`gOfj)?i  
  A (30)amortization 摊销   cCZp6^/<x  
  A (31)analytical review 分析性检查   rnZ $Qk-H  
  A (32)annual equivalent cost 年度等量成本法   4`i8m  
  A (33)annual report and accounts 年度报告和报表   (=^KP7  
  A (34)appraisal cost 检验成本   =sk[I0W  
  A (35)appropriation account 盈余分配账户   d#E&,^@M  
  A (36)articles of association 公司章程细则   #DgHF*GG+>  
  A (37)assets 资产   {3x>kRaKci  
  A (38)assets cover 资产保障   DURWE,W>  
  A (39)asset value per share 每股资产价值   |^l_F1+w  
  A (40)associated company 联营公司   mcQL>7ts  
  A (41)attainable standard 可达标准   l(NQk> w  
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 A (42)attributable profit 可归属利润   T)gulP  
  A (43)audit 审计   ?5EH/yV;  
  A (44)audit report 审计报告   fz^j3'!\  
  A (45)auditing standards 审计准则   5;}W=x^$a  
  A (46)authorized share capital 额定股本   #B5,k|"/,M  
  A (47)available hours 可用小时   ] :;x,$k  
  A (48)avoidable costs 可避免成本 6 ]x?2P%  
  B (49)back-to-back loan 易币贷款   U1r]e%df)  
  B (50)backflush accounting 倒退成本计算   UiG/Rn  
  B (51)bad debts 坏帐   -g~+9/;n  
  B (52)bad debts ratio 坏帐比率   ^i%S}VK  
  B (53)bank charges 银行手续费   gbuh04#~  
  B (54)bank overdraft 银行透支   Wu{=QjgY  
  B (55)bank reconciliation 银行存款调节表    ;v.[aq  
  B (56)bank statement 银行对账单   VVDN3  
  B (57)bankruptcy 破产   tq5 9w  
  B (58)basis of apportionment 分摊基础   bvtpqI QZ  
  B (59)batch 批量   tle`O)&uo  
  B (60)batch costing 分批成本计算   WrGA7&!+  
  B (61)beta factor B(市场)风险因素   L"&T3i  
  B (62)bill 账单   Kd-1EU  
  B (63)bill of exchange 汇票   .v+JV6!u  
  B (64)bill of landing 提单   7Jlkn=9e:  
  B (65)bill of materials 用料预计单   F_*']:p  
  B (66)bill payable 应付票据   OL 0YjU@  
  B (67)bill receivable 应收票据   lndz  
  B (68)bin card 存货记录卡   uHI(-!O  
  B (69)bonus 红利   G[mqLI{q  
  B (70)book-keeping 薄记   2Xl+}M.:Y  
  B (71)Boston classification 波士顿分类   U:TkO=/>:  
  B (72)breakeven chart 保本图   -iiX!@  
  B (73)breakeven point 保本点   Q!P%duO  
  B (74)breaking-down time 复位时间   n>}Y@{<]/  
  B (75)budget 预算   S=k!8]/d|  
  B (76)budget center 预算中心   KdCrI@^  
  B (77)budget cost allowance 预算成本折让   K[y")ooE<j  
  B (78)budget manual 预算手册   ts~VO`  
  B (79)budget period 预算期间   geR :FO;\  
  B (80)budgetary control 预算控制   |E >h*Y  
  B (81)budgeted capacity 预算生产能力   8@rYT5e3c  
  B (82)burden 制造费用   4 "2%mx:  
  B (83)business center 经营中心   <2)AbI+3  
  B (84)business entity 营业个体   zgGysjV  
  B (85)business unit 经营单位   @l CG)Ix<  
 B (86)buy-out management 管理性购买产权   Q(" m*eMRt  
  B (87)by-product 副产品 mEJ7e#  
  C (88)called-up share capital 催缴股本   iL;V5|(sb  
  C (89)capacity 生产能力   1)= H2n4)  
  C (90)capacity ratios 生产能力比率   dCoP qKy  
  C (91)capital 资本   \>5sW8P]H`  
  C (92)capital assets pricing model资本资产计价模式   5b:1+5iF-  
  C (93)capital commitment 承诺资本   ZhY{,sy?QO  
  C (94)capital employed 已运用的资本   zls^JTE  
  C (95)capital expenditure 资本支出   pX_  
  C (96)capital expenditureauthorization 资本支出核准   :Vxt2@p{  
  C (97)capital expenditure control 资本支出控制   ]S%_&ZMCM  
  C (98)capital expenditure proposal资本支出申请   b;VIR,2  
  C (99)capital funding planning 资本基金筹集计划   ~Fb@E0 }!  
  C (100)capital gain 资本收益   %d+Fq=<  
  C (101)capital investment appraisal资本投资评估   ~3 bV~H#~m  
  C (102)capital maintenance 资本保全   ;((t|  
  C (103)capital resource planning 资本资源计划   QT+kCN  
  C (104)capital surplus 资本盈余   \NNA"  
  C (105)capital turnover 资本周转率   l?)>"^  
  C (106)card 记录卡   sR/Y v  
  C (107)cash 现金   *R+M#l9D`  
  C (108)cash account 现金账户   ={xRNNUj_  
  C (109)cash book 现金账薄   _-vlN  
  C (110)cash cow 金牛产品   DPf].i#  
  C (111)cash flow 现金流量   K ar!  
  C (112)cash discounted 现金贴现   %/3+:}@G  
  C (113)cash flow budget 现金流量预算   WuE]pm]c  
  C (114)cash flow statement 现金流量表   igQzL*X  
  C (115)cash ledger 现金分类账   "1gIR^S%9  
  C (116)cash limit 现金限额   g ba1R  
  C (117)CCA 现时成本会计   m u9,vH  
  C (118)center 中心   gN}$$vS  
  C (119)changeover time 变更时间   :WWHEZK  
  C (120)chartered entity 特许经济个体   FZgf"XM >  
  C (121)cheque 支票   ,IhQ%)l  
  C (122)cheque register 支票登记薄   UhJS=YvT  
  C (123)coin analysis 零钱分类   #Tc`W_-  
  C (124)classification 分类   uB+#<F/c  
  C (125)clock card 工时卡   N $>Ml!J  
  C (126)code 代码   J PTLh{/  
  C (127)commitment accounting 承诺确认会计   EJ {vJZO  
  C (128)common cost 共同成本   1CJ1-]S(3  
  C (129)company limited byguarantee 有限担保责任公司   IsT}T}p,t  
C (130)company limited shares 股份有限公司   =eY  
  C (131)competitive position 竞争能力状况   cl`kd)"v  
  C (132)concept 概念   @wD#+Oz  
  C (133)conglomerate 跨行业企业   lFuW8G,-f@  
  C (134)consistency concept 一致性概念   d0T 8Cwc b  
  C (135)consolidated accounts 合并报表   f]10^y5&  
  C (136)consolidation accounting 合并会计   V+y|C[A F  
  C (137)consortium 财团   4%}iKoT   
  C (138)contingency plan 应急计划   BT(eU*m-  
  C (139)contingent liabilities 或有负债   j 7);N  
  C (140)continuous operation 连续生产   \=RV?mI3?  
  C (141)contra 抵消   V9ZM4.,OCN  
  C (142)contract cost 合同成本   Z wKX$(n  
  C (143)contract costing 合同成本计算   vZQraY nJ  
  C (144)contribution 贡献毛益   I5j|\ /Ht  
  C (145)contribution centre 贡献中心   6GAEQ]  
  C (146)contribution chart 贡献图   Jm=3 %H  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   TyO]|Q5  
  C (148)contribution to salesration 贡献毛益对销售比率   D Q4O  
  C (149)control 控制   7lYf+&JZ  
  C (150)control account 控制帐户   , MqoX-+  
  C (151)control limits 控制限度   9[~.{{Y  
  C (152)controllability concept 可控制概念   V9KRA 1  
  C (153)controllable cost 可控制成本   tHqa%  
  C (154)conversion cost 加工成本   dM}c-=w`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ENA"T-p  
  C (156)corporate appraisal 公司评估   iqoMQ7%  
  C (157)corporate planning 公司计划   ~"bBwPI  
  C (158)corporate social reporting 公司社会报告   g9Dynm5  
  C (159)corporation 股份公司   'o= DGm2H  
  C (160)cost 成本   1.,KN:qe  
  C (161)cost account 成本帐户   L09r|g4Z  
  C (162)cost accounting 成本会计   D @wIbU  
  C (163)cost accounting manual 成本手册   6e|uA7i 4  
  C (164)cost accounts calendar 成本报表的日历时间   6[FXgCb  
  C (165)cost adjustment 成本调整   4QC_zyTE  
  C (166)cost allocation 成本分配   3 %BI+1&T_  
  C (167)cost apportionment 成本分摊   CE (zt  
  C (168)cost attribution 成本归属   lV./K;\T  
  C (169)cost audit 成本审计   )`<&~>qp  
  C (170)cost behaviour 成本性态   RHd no C  
  C (171)cost benefit analysis 成本效益分析   lwG)&qyVd  
  C (172)cost center 成本中心   18j>x3tn  
  C (173)cost driver 成本动因
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