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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 TL%2?'G  
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  1.audit   审计 # tN#_<W  
  2.attestation   鉴证 `/WX!4eR,  
  3.credibility   可信赖程度 Ns^[Hb[b'  
  4.audit of financial statements 财务报表审计 1 +P&O4>  
  5.agreed-upon procedures 执行商定程序 BT?)-wS  
  6.high levels of assurance 高水平保证 %!_okf   
  7.compilation 编制 &~ =q1?  
  8.reliability 可靠性 a>1_|QB.  
  9.relevance 相关性 _0Mt*]L }  
  10.professional skepticism 职业谨慎 "?_r?~sJx  
  11.objectivity 客观性 51:NL[[6  
  12. professional competence 专业胜任能力 r!DUsE  
  13.Senior/CPA-in-charge 项目经理 2(5HPRQ  
  14.audit engagement letter 业务约定书 Q]9g  
  15.recurring audit 连续审计 1trk  
  16.the client 委托人 B2}|b^'I  
  17.change CPA 更换注册会计 9rO,h|L   
  18.the existing CPA 现任注册会计师 lRIS&9vA3  
  19.the successor CPA 后任注册会计师 u$A*Vsmr  
  20.the preceding CPA前任注册会计师 "RZV v~BD  
  21.issue the audit report 出具审计报告 u ##.t  
  22.expert 专家 <$#;J>{WV  
  23.the board of directors 董事会 q-3,p.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^Q)&lxlxpx  
  25.assess material misstatement risks评估重大错报风险 t)O8ON  
  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 9eA2v{!S  
  27.a general knowledge of —— 初步了解―――的情况 <{ Z$!]i1  
  28.a more knowledge of—— 进一步了解的情况 r-Nv<oH;  
  29.the prior year‘s working papers 以前年度工作底稿 e MX?x7  
  30.minutes of meeting 会议纪要 F\Qukn  
  31.business risks 经营风险 @"B"*z-d  
  32.appropriateness 适当性 3bMQ[G  
  33.accounting estimate 会计估计 U_1syaY!  
  34.management representations 管理层声明 _z`g@[m :t  
  35.going concern assumption 持续经营假设 X- xN<S q  
  36.audit plan 审计计划 8OYw72&  
  37.significant audit areas 重点审计领域 o;d><  
  38.error 错误 `%PU_;Y5Q  
  39.fraud舞弊 3_AVJv ;N  
  40.modified or additional procedures 修改或追加审计程序 +:JyXF u  
  41.misappropriation of assets 侵占资产 5Z2tTw'i  
  42.transactions without substance 虚假交易 ?8{x/y:  
  43.unusual pressures 异常压力 ^xB=d S~  
  44.the suspected noncompliance 涉嫌存在违法行为 h5vvizruy  
  45.materialiy 重要性 STfcx] L  
  46.exceed the materiality level 超过重要性水平 m[k@\xS4e  
  47.approach the materiality level 接近重要性水平 G-vBJlt=t  
  48.an acceptably low level 可接受水平 Klw\  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 GIo7- 6kvm  
  50.misstatements or omissions 错报或漏报 85QVj] nr  
  51.aggregate 总计 Q db~I#}m'  
  52.subsequent events 期后事项 !|SVRaS  
  53.adjust the financial statements 调整财务报表 3,Dc}$t  
  54.perform additional audit procedures 实施追加的审计程序 p2(U'x c  
  55.audit risk 审计风险 -!p +^wC  
  56.detection risk 检查风险 "`QI2{!l  
  57.inappropriate audit opinion 不适当的审计意见 Wr3).m52}P  
  58.material misstatement 重大的错报 `i'72\(  
  59.tolerable misstatement 可容忍错报 -d|Q|zF^x  
  60.the acceptable level of detection risk 可接受的检查风险 GI]sE]tZ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 f{m,?[1C,  
  62.simall business 小规模企业 WAzYnl'p  
  63.accounting system 会计系统 }ZP;kM$g  
  64.test of control 控制测试 ~M>EB6  
  65.walk-through test 穿行测试 BtPUUy.  
  66.communication 沟通 |H.i$8_A  
  67.flow chart 流程图 n0/H2>I[  
  68.reperformance of internal control 重新执行 Py&DnG'H  
  69.audit evidence 审计证据 ZmJ!ZKKch  
  70.substantive procedures 实质性程序 A,P_|  
  71.assertions 认定 S 5 4N  
  72.esistence 存在 Y? 1 3_~ K  
  73.occurrence 发生 2HxT+|~d6  
  74.completeness 完整性 ,wyfMOGLt  
  75.rights and obligations 权利和义务 "kYzgi  
  76.valuation and allocation 计价和分摊 ]8Eci^i  
  77.cutoff 截止 7K*\F}2)q  
  78.accuracy 准确性 LjE@[@d  
  79.classification 分类 f3g #(1  
  80.inspection 检查 @L p;p$G`  
  81.supervision of counting 监盘 p "J^  
  82.observation 观察 RB\0o,mw4  
  83.confirmation 函证 ucVWvXCr  
  84.computation 计算 K`BNSdEN>  
  85.analytical procedures 分析程序 hI&ugdf  
  86.vouch 核对 CY"iP,nHl  
  87.trace 追查 j@j%)CCM  
  88.audit sampling 审计抽样 R')D~JJ<8a  
  89.error 误差 y<53xZi  
  90.expected error 预期误差 t *8k3"  
  91.population 总体 c h_1 -  
  92.sampling risk 抽样风险 QG|KZ8uO  
  93.non- sampling risk 非抽样风险 APfD y  
  94.sampling unit 抽样单位 !I 7bxDzK$  
  95.statistical sampling 统计抽样  1#G(  
  96.tolerable error 可容忍误差 Vy+%sG q"  
  97.the risk of under reliance 信赖不足风险 ,>:   
  98.the risk of over reliance 信赖过度风险 0v~Eu>Rg  
  99.the risk of incorrect rejection 误拒风险 jJX-S  
  100. the risk of incorrect acceptance 误受风险 rh8.kW-K_  
  101.working trial balance 试算平衡表 Sxj _gn  
  102.index and cross-referencing 索引和交叉索引 rO_|_nV[  
  103.cash receipt 现金收入 fs43\m4= m  
  104.cash disbursement 现金支出 ^KBE2C  
  105.bank statement 银行对账单 |Lq -vs?  
  106.bank reconciliation 银行存款余额调节表 #6jdv|fu  
  107.balance sheet date 资产负债表日 &ye,A(4  
  108.net realizable value 可变现净值 FqvMi:F  
  109.storeroom 仓库 3?}W0dZ$d  
  110.sale invoice 销售发票 {3jV ,S  
  111.price list 价目表 QGWfF,q  
  112.positive confirmation request 积极式询证函 S$=e %c  
  113.negative confirmation request 消极式询证函 IT.'`!T  
  114.purchase requisition 请购单 34@f(^d +^  
  115.receiving report 验收报告 L>,j*a_[  
  116.gross margin 毛利 ylV.ZoY6  
  117.manufacturing overhead 制造费用 8-A * Jc  
  118.material requisition 领料单 ;AFF7N> &  
  119.inventory-taking 存货盘点 Kb<^Wdy4T  
  120.bond certificate 债券 ^kS44pr\Q  
  121.stock certificate 股票 q,<AW>  
  122.audit report 审计报告 6{XdLI  
  123.entity 被审计单位 w""5T|  
  124.addressee of the audit report 审计报告的收件人 R^fk :3  
  125.unqualified opinion 无保留意见 v(H CnC  
  126.qualified opinion 保留意见 dHcGe{T^(  
  127.disclaimer of opinion 无法表示意见 "8bxb  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {29x5J  
  A (2)absorbed overhead 已吸收制造费用 1pUIZ$@?`  
  A (3)absorption costing 吸收成本计算 4z~%gt74O]  
  A (4)account 账户,报表   nvJ2V $  
  A (5)accounting postulate 会计假设    qep<7 QO  
  A (6)accounting series release 会计公告文件   dIOj]5H3F  
  A (7)accounting valuation 会计计价   >=|;2*9v  
  A (8)account sale 承销清单 UF g N@  
  A (9)accountability concept 经营责任概念    N+<`Er  
  A (10)accountancy 会计职业   )$# Ku2X  
  A (11)accountant 会计师   X(b"b:j'  
  A (12)accounting 会计   1I'ep\`"X  
  A (13)agency cost 代理成本   3$R^tY2UU  
  A (14)accounting bases 会计基础   `kx+Kc  
  A (15)accounting manual 会计手册   jh3LD6|s}  
  A (16)accounting period 会计期间   bt$+l[U^J  
  A (17)accounting policies 会计方针   STC'j1U  
  A (18)accounting rate of return 会计报酬率   W6Os|z9&|  
  A (19)accounting reference date 会计参照日   :&]THUw  
  A (20)accounting reference period 会计参照期间   .kBZ(`K  
  A (21)accrual concept 应计概念   ^:b%Q O  
  A (22)accrual expenses 应计费用   8:BPXdiK  
  A (23)acid test ration 速动比率(酸性测试比率)    2iUdTy$  
  A (24)acquisition 购置   c'9-SY1'~  
  A (25)acquisition accounting 收购会计   %H-(-v^T*  
  A (26)activity based accounting 作业基础成本计算   ~(TS>ck@  
  A (27)adjusting events 调整事项   fP>K!@!8  
  A (28)administrative expenses 行政管理费   =4;GIi F@  
  A (29)advice note 发货通知   ([-xM%BI6  
  A (30)amortization 摊销   Q~5!c#r  
  A (31)analytical review 分析性检查   W^c> (d</  
  A (32)annual equivalent cost 年度等量成本法   nDR)UR  
  A (33)annual report and accounts 年度报告和报表   u -CCUMR  
  A (34)appraisal cost 检验成本   t=`bXBX1  
  A (35)appropriation account 盈余分配账户   I|6wPV?  
  A (36)articles of association 公司章程细则   p'2ZDd =v  
  A (37)assets 资产   ]LvpYRU$P  
  A (38)assets cover 资产保障   ]M"l-A  
  A (39)asset value per share 每股资产价值   ;tS4 h  
  A (40)associated company 联营公司   uZyR{~-C  
  A (41)attainable standard 可达标准   [qHLo> HaL  
0n <t/74  
 A (42)attributable profit 可归属利润    oQrkd:  
  A (43)audit 审计   F5CV<-jB  
  A (44)audit report 审计报告   htn"rY(  
  A (45)auditing standards 审计准则   D4:c)}  
  A (46)authorized share capital 额定股本   2?]NQE9lA  
  A (47)available hours 可用小时   d 83K;Ryd  
  A (48)avoidable costs 可避免成本 Bn7~p+N  
  B (49)back-to-back loan 易币贷款   FW)G5^Tf  
  B (50)backflush accounting 倒退成本计算   YN\!I  
  B (51)bad debts 坏帐   NqsIMCl  
  B (52)bad debts ratio 坏帐比率   /4\!zPPj.  
  B (53)bank charges 银行手续费   ?i.]|#{Z  
  B (54)bank overdraft 银行透支   =[O;/~J%:  
  B (55)bank reconciliation 银行存款调节表   J?ljq A}i  
  B (56)bank statement 银行对账单   z0;+.E!  
  B (57)bankruptcy 破产   t83n`LC  
  B (58)basis of apportionment 分摊基础   0Ywqv)gg  
  B (59)batch 批量   * /S=9n0  
  B (60)batch costing 分批成本计算   @"*8nV#  
  B (61)beta factor B(市场)风险因素   ^]He]FW':G  
  B (62)bill 账单   >?b9Xh  
  B (63)bill of exchange 汇票   0Hz*L,Bh4  
  B (64)bill of landing 提单   H];QDix?  
  B (65)bill of materials 用料预计单   1D /{Y  
  B (66)bill payable 应付票据   qg;[~JZYKi  
  B (67)bill receivable 应收票据   *D: wwJ  
  B (68)bin card 存货记录卡   qb+vptg@I  
  B (69)bonus 红利   aqTMOWyeu  
  B (70)book-keeping 薄记   i,=CnZCh  
  B (71)Boston classification 波士顿分类   fJ[(zjk  
  B (72)breakeven chart 保本图   3P1OyB  
  B (73)breakeven point 保本点   Pv.z~~l Y  
  B (74)breaking-down time 复位时间   [.}-nAN  
  B (75)budget 预算   w5I +5/I  
  B (76)budget center 预算中心   z6tH2Wxf  
  B (77)budget cost allowance 预算成本折让   ,+0>p  
  B (78)budget manual 预算手册   N?d4Pu1m  
  B (79)budget period 预算期间   lGa'Y  
  B (80)budgetary control 预算控制   Nl_Sgyx,\  
  B (81)budgeted capacity 预算生产能力   p[*NekE6-  
  B (82)burden 制造费用   +zpmy3Q  
  B (83)business center 经营中心   pn6 e{   
  B (84)business entity 营业个体   Vi~9[&.E\!  
  B (85)business unit 经营单位   a7#J af  
 B (86)buy-out management 管理性购买产权   ~F`t[p  
  B (87)by-product 副产品 $7{V+>  
  C (88)called-up share capital 催缴股本   9}`A_KzFx  
  C (89)capacity 生产能力   Ju$vuEO  
  C (90)capacity ratios 生产能力比率   g;U f?  
  C (91)capital 资本   jiPV ]aVN  
  C (92)capital assets pricing model资本资产计价模式   b {e nD  
  C (93)capital commitment 承诺资本   h' OLj#H  
  C (94)capital employed 已运用的资本   *)c,~R^  
  C (95)capital expenditure 资本支出   2M>Y3Q2Yv  
  C (96)capital expenditureauthorization 资本支出核准   (ilU<Ht  
  C (97)capital expenditure control 资本支出控制   Zy2@1-z6  
  C (98)capital expenditure proposal资本支出申请   {0fQ"))"  
  C (99)capital funding planning 资本基金筹集计划   pIh%5Z U  
  C (100)capital gain 资本收益   j|f$: j  
  C (101)capital investment appraisal资本投资评估   v4}kmH1  
  C (102)capital maintenance 资本保全   T,h,)|:I^  
  C (103)capital resource planning 资本资源计划   $wa )e  
  C (104)capital surplus 资本盈余   f!}c0nb  
  C (105)capital turnover 资本周转率   |q?I(b4Q@  
  C (106)card 记录卡   ,*fvA?  
  C (107)cash 现金   C[$uf  
  C (108)cash account 现金账户   DXAA[hUjF  
  C (109)cash book 现金账薄   Hh=D:kE  
  C (110)cash cow 金牛产品   DiF=<} >x  
  C (111)cash flow 现金流量   S8+Xk= x  
  C (112)cash discounted 现金贴现   L 6){wQ%c  
  C (113)cash flow budget 现金流量预算   X*Mw0;+T  
  C (114)cash flow statement 现金流量表   }Y(yDg;"  
  C (115)cash ledger 现金分类账   tk5B b`a  
  C (116)cash limit 现金限额   ^'DrU< o  
  C (117)CCA 现时成本会计   2U6j?MyH2  
  C (118)center 中心   dq?q(_9  
  C (119)changeover time 变更时间   7kM_Ijd$  
  C (120)chartered entity 特许经济个体   T!o 4k  
  C (121)cheque 支票   q2}<n 'o+  
  C (122)cheque register 支票登记薄   ': Gk~   
  C (123)coin analysis 零钱分类   =4 &/P r  
  C (124)classification 分类   F kas*79  
  C (125)clock card 工时卡   .IYE+XzV  
  C (126)code 代码   : 0Nd4hA  
  C (127)commitment accounting 承诺确认会计   Ue|]M36  
  C (128)common cost 共同成本   4 Yq|Z  
  C (129)company limited byguarantee 有限担保责任公司   O&93QN0  
C (130)company limited shares 股份有限公司   Fl GKy9k  
  C (131)competitive position 竞争能力状况   '\dau>  
  C (132)concept 概念   ~SkdP7 )  
  C (133)conglomerate 跨行业企业   >\b=bT@iM  
  C (134)consistency concept 一致性概念   5Bw  
  C (135)consolidated accounts 合并报表   Qz;2RELz  
  C (136)consolidation accounting 合并会计   95giqQ(N  
  C (137)consortium 财团   RRy3N )HR  
  C (138)contingency plan 应急计划   DJlY~}v#_  
  C (139)contingent liabilities 或有负债   @W|}|V5  
  C (140)continuous operation 连续生产   WF<0QH  
  C (141)contra 抵消   V ^=o@I  
  C (142)contract cost 合同成本   9PEjV$0E2  
  C (143)contract costing 合同成本计算   fRJSo%  
  C (144)contribution 贡献毛益   HPs$R [  
  C (145)contribution centre 贡献中心   v`B7[B4K3  
  C (146)contribution chart 贡献图   Y[x9c0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pDD0 QO  
  C (148)contribution to salesration 贡献毛益对销售比率   4f~hd-z  
  C (149)control 控制   +ib72j%A  
  C (150)control account 控制帐户   d|5u<f5  
  C (151)control limits 控制限度   6sl*Ko[  
  C (152)controllability concept 可控制概念   < 2w@5qL  
  C (153)controllable cost 可控制成本   uj_u j!  
  C (154)conversion cost 加工成本   94"R&|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C\UD0r'p?  
  C (156)corporate appraisal 公司评估   0Ph,E   
  C (157)corporate planning 公司计划   <1]# E@  
  C (158)corporate social reporting 公司社会报告   5n zk Zw  
  C (159)corporation 股份公司   72} MspzUt  
  C (160)cost 成本   z7F~;IB*u  
  C (161)cost account 成本帐户   /kyuL]6  
  C (162)cost accounting 成本会计   XXacWdh \  
  C (163)cost accounting manual 成本手册   3/o-\wWO  
  C (164)cost accounts calendar 成本报表的日历时间   S'vi +_  
  C (165)cost adjustment 成本调整   YD$fN"}-  
  C (166)cost allocation 成本分配   xtN%v0ZZ  
  C (167)cost apportionment 成本分摊   Zr'VA,v  
  C (168)cost attribution 成本归属   M~;Ww-./  
  C (169)cost audit 成本审计   v#:#w.]-Y  
  C (170)cost behaviour 成本性态   `p9h$d  
  C (171)cost benefit analysis 成本效益分析   +](^gaDw<L  
  C (172)cost center 成本中心   MTBN&4[  
  C (173)cost driver 成本动因
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