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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 M7neOQHq  
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  1.audit   审计 ~B`H5#  
  2.attestation   鉴证 Kq:vTz&<  
  3.credibility   可信赖程度 _147d5  
  4.audit of financial statements 财务报表审计 _No<fz8  
  5.agreed-upon procedures 执行商定程序 fc%C!^7  
  6.high levels of assurance 高水平保证 Bo/i =/7%  
  7.compilation 编制 [ _&z+  
  8.reliability 可靠性 %v]-:5g'|  
  9.relevance 相关性 :) T#.(mR  
  10.professional skepticism 职业谨慎 et`rPK~m  
  11.objectivity 客观性 EOf*1/Ih  
  12. professional competence 专业胜任能力 t;lK=m|  
  13.Senior/CPA-in-charge 项目经理 4TaHS!9  
  14.audit engagement letter 业务约定书 8b+%:eJ  
  15.recurring audit 连续审计 tU>4?`)E  
  16.the client 委托人 KocNJ TB  
  17.change CPA 更换注册会计 w# ;y  
  18.the existing CPA 现任注册会计师 w-``kID  
  19.the successor CPA 后任注册会计师 *YTv"  
  20.the preceding CPA前任注册会计师 .H5^N\V|  
  21.issue the audit report 出具审计报告 [uu<aRAg3O  
  22.expert 专家 3:gF4(.  
  23.the board of directors 董事会 2%j"E{J&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 iD:T KB_r  
  25.assess material misstatement risks评估重大错报风险 aOW$H:b  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 oh >0}Gc8  
  27.a general knowledge of —— 初步了解―――的情况 <J!?eH9f  
  28.a more knowledge of—— 进一步了解的情况 "^Vfo$q  
  29.the prior year‘s working papers 以前年度工作底稿 7T=:dv  
  30.minutes of meeting 会议纪要 ]DI%7kw'  
  31.business risks 经营风险 R%;dt<Dh  
  32.appropriateness 适当性 ]#J-itO  
  33.accounting estimate 会计估计 xc$jG?83#  
  34.management representations 管理层声明 \p J<@  
  35.going concern assumption 持续经营假设 c)17[9"  
  36.audit plan 审计计划 `w% Qs)2  
  37.significant audit areas 重点审计领域 C0'_bTfB  
  38.error 错误 M}9PicI?7  
  39.fraud舞弊 NQ\<~a`Eq  
  40.modified or additional procedures 修改或追加审计程序 {7 nz:f  
  41.misappropriation of assets 侵占资产 ImI, q:[67  
  42.transactions without substance 虚假交易 rd}|^&e!Dy  
  43.unusual pressures 异常压力 N`5 mPE  
  44.the suspected noncompliance 涉嫌存在违法行为 [L>AU; :  
  45.materialiy 重要性 ngH_p>  
  46.exceed the materiality level 超过重要性水平 -2y>X`1Y  
  47.approach the materiality level 接近重要性水平 ~ 6Hi"w  
  48.an acceptably low level 可接受水平 -@`!p  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /@K1"/fqH  
  50.misstatements or omissions 错报或漏报 rNX]tp{j  
  51.aggregate 总计 -&r A<j  
  52.subsequent events 期后事项 RMBPm*H  
  53.adjust the financial statements 调整财务报表 b'G!)n  
  54.perform additional audit procedures 实施追加的审计程序 >3y:cPTM5  
  55.audit risk 审计风险 o$,e#q)8  
  56.detection risk 检查风险 (hIy31Pf  
  57.inappropriate audit opinion 不适当的审计意见 SR { KL#NC  
  58.material misstatement 重大的错报 YRJw,xl  
  59.tolerable misstatement 可容忍错报 |(rTz!!-  
  60.the acceptable level of detection risk 可接受的检查风险 .T^e8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 CWM_J9f  
  62.simall business 小规模企业 9K_p4 mq  
  63.accounting system 会计系统 Z=>#|pW,)  
  64.test of control 控制测试 A$ o?_  
  65.walk-through test 穿行测试 lag%} ^  
  66.communication 沟通 n Sh}1Arp/  
  67.flow chart 流程图 EnXTL]=0S  
  68.reperformance of internal control 重新执行 2k"!o~s^  
  69.audit evidence 审计证据 A\~tr   
  70.substantive procedures 实质性程序 SFa~j)9'n  
  71.assertions 认定 .06[*S  
  72.esistence 存在 "9yQDS:  
  73.occurrence 发生 I0 C$  
  74.completeness 完整性 @(LEuYq}  
  75.rights and obligations 权利和义务 BFMINq>  
  76.valuation and allocation 计价和分摊 h$q=NTV  
  77.cutoff 截止 ?DKwKt  
  78.accuracy 准确性 KJN{p~Q  
  79.classification 分类 }`$Sr&n 1  
  80.inspection 检查 [78^:q-/0  
  81.supervision of counting 监盘 eEMU,zCl  
  82.observation 观察 B&c*KaK;~  
  83.confirmation 函证 >TZyax<:  
  84.computation 计算 ':_1z5  
  85.analytical procedures 分析程序 haIH `S Y  
  86.vouch 核对 B]5G"4,  
  87.trace 追查 W&8)yog.  
  88.audit sampling 审计抽样  K na  
  89.error 误差 TSAVXng  
  90.expected error 预期误差 8^6dK  
  91.population 总体 B]|"ePj-  
  92.sampling risk 抽样风险 h[I~D`q)v  
  93.non- sampling risk 非抽样风险  w#\*{EN  
  94.sampling unit 抽样单位 z\ ?cazQ  
  95.statistical sampling 统计抽样 uP veAK}h  
  96.tolerable error 可容忍误差 0'4V*Y  
  97.the risk of under reliance 信赖不足风险 eNw9" X}g  
  98.the risk of over reliance 信赖过度风险 \dw*yZ^  
  99.the risk of incorrect rejection 误拒风险 ~V<imF  
  100. the risk of incorrect acceptance 误受风险 7!"OF  
  101.working trial balance 试算平衡表 .3yxg}E>{  
  102.index and cross-referencing 索引和交叉索引 t^-yK;`?q:  
  103.cash receipt 现金收入 ;UG]ckV-  
  104.cash disbursement 现金支出 $M 1/74  
  105.bank statement 银行对账单 x7 l3&;yDv  
  106.bank reconciliation 银行存款余额调节表 1Ydym2  
  107.balance sheet date 资产负债表日 Foc) u~  
  108.net realizable value 可变现净值 beCTOmC  
  109.storeroom 仓库 Z 7s (g]  
  110.sale invoice 销售发票 ts3BmfR?  
  111.price list 价目表 9>na3ISh  
  112.positive confirmation request 积极式询证函 c>nXnN  
  113.negative confirmation request 消极式询证函 W_ hckq.  
  114.purchase requisition 请购单 0755;26Bx  
  115.receiving report 验收报告 O4i5 fVy{  
  116.gross margin 毛利 @,{', =L6  
  117.manufacturing overhead 制造费用 _.y0 QkwV  
  118.material requisition 领料单 3>t^Xu~  
  119.inventory-taking 存货盘点 jk'.Gz  
  120.bond certificate 债券 G 0;5I_D/  
  121.stock certificate 股票 '8b/TL  
  122.audit report 审计报告 w0i v\yIRQ  
  123.entity 被审计单位 \$] V#@F  
  124.addressee of the audit report 审计报告的收件人 amY\1quD|  
  125.unqualified opinion 无保留意见 Mk~]0d  
  126.qualified opinion 保留意见 r|>a;n Y  
  127.disclaimer of opinion 无法表示意见 W{!GL  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   -$js5 Gx1  
  A (2)absorbed overhead 已吸收制造费用 $<(FZb=  
  A (3)absorption costing 吸收成本计算 {Bb:S"7NX  
  A (4)account 账户,报表   ZH<:YOQ  
  A (5)accounting postulate 会计假设    mOkf   
  A (6)accounting series release 会计公告文件   !K~:crUV|S  
  A (7)accounting valuation 会计计价   d!i#@XZ^  
  A (8)account sale 承销清单 H=j&uv8  
  A (9)accountability concept 经营责任概念   5_MqpCL  
  A (10)accountancy 会计职业   b=Y:`&o=[  
  A (11)accountant 会计师   G$B( AWL  
  A (12)accounting 会计   ,>rr|O  
  A (13)agency cost 代理成本   c{dge/2yb  
  A (14)accounting bases 会计基础   *$I5_A8,.  
  A (15)accounting manual 会计手册   8- U1Y  
  A (16)accounting period 会计期间   ~;*SW[4  
  A (17)accounting policies 会计方针   0*F{=X~L  
  A (18)accounting rate of return 会计报酬率   LK1 r@  
  A (19)accounting reference date 会计参照日   " tUS>c/  
  A (20)accounting reference period 会计参照期间   dM nJ)R  
  A (21)accrual concept 应计概念   P~5[.6gW  
  A (22)accrual expenses 应计费用   3. kP,  
  A (23)acid test ration 速动比率(酸性测试比率)   D~i m1h;>  
  A (24)acquisition 购置   >K2Md*[P3q  
  A (25)acquisition accounting 收购会计   ^}gQh#  
  A (26)activity based accounting 作业基础成本计算   cx(aMcX6  
  A (27)adjusting events 调整事项   ` 5.PPI\h2  
  A (28)administrative expenses 行政管理费   !u0qF!/W  
  A (29)advice note 发货通知   :q x d])-  
  A (30)amortization 摊销   61W ms@D%  
  A (31)analytical review 分析性检查   ;%j1'VI  
  A (32)annual equivalent cost 年度等量成本法   j JxV)AIY  
  A (33)annual report and accounts 年度报告和报表   ^MUSq(  
  A (34)appraisal cost 检验成本   ,(6U3W*bu  
  A (35)appropriation account 盈余分配账户   _ZnVQ,zY  
  A (36)articles of association 公司章程细则   $~[k?D  
  A (37)assets 资产   KfO$bmwmx  
  A (38)assets cover 资产保障   %$)[qa3  
  A (39)asset value per share 每股资产价值   *P#okwp  
  A (40)associated company 联营公司   5gPcsn"D  
  A (41)attainable standard 可达标准   MMZdF{5@G  
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 A (42)attributable profit 可归属利润   B~ o;,}  
  A (43)audit 审计   wIv_Z^% V  
  A (44)audit report 审计报告   V?a+u7*U&  
  A (45)auditing standards 审计准则   l 4zl|6%  
  A (46)authorized share capital 额定股本   xMAfa>]{n  
  A (47)available hours 可用小时   Q!%4Iq%jr  
  A (48)avoidable costs 可避免成本 hpxqL% r  
  B (49)back-to-back loan 易币贷款   ndIf1}   
  B (50)backflush accounting 倒退成本计算   nty^De%  
  B (51)bad debts 坏帐   c Bl F  
  B (52)bad debts ratio 坏帐比率   '8Q:}{  
  B (53)bank charges 银行手续费   jb!R  
  B (54)bank overdraft 银行透支   \ B0,?_i  
  B (55)bank reconciliation 银行存款调节表   ],lrT0_cT  
  B (56)bank statement 银行对账单   ?Mb 'l4  
  B (57)bankruptcy 破产   fgs){ Ng`  
  B (58)basis of apportionment 分摊基础   TV~ <1vj  
  B (59)batch 批量   1e 8J-Nkj  
  B (60)batch costing 分批成本计算   s<i& q {r  
  B (61)beta factor B(市场)风险因素   ^ di[J^  
  B (62)bill 账单   _%M5 T  
  B (63)bill of exchange 汇票   d+1q[,-  
  B (64)bill of landing 提单   y5d=r]_S:  
  B (65)bill of materials 用料预计单   om`x"x&6  
  B (66)bill payable 应付票据   I.[2-~yf  
  B (67)bill receivable 应收票据   U;Iqz1S  
  B (68)bin card 存货记录卡   +bG^SH2ke  
  B (69)bonus 红利   /kl41gx  
  B (70)book-keeping 薄记   /AJ#ngXz  
  B (71)Boston classification 波士顿分类   woctnT%"Q/  
  B (72)breakeven chart 保本图   a@E+/9  
  B (73)breakeven point 保本点   2VrO8q(  
  B (74)breaking-down time 复位时间   ?R  4sH  
  B (75)budget 预算   vtvF)jlX  
  B (76)budget center 预算中心   b h%@Lo  
  B (77)budget cost allowance 预算成本折让   l\PDou@5  
  B (78)budget manual 预算手册   @a08*"lbp  
  B (79)budget period 预算期间   PdUlwT? 8C  
  B (80)budgetary control 预算控制   [jPUAr}  
  B (81)budgeted capacity 预算生产能力   0Q81$% @<  
  B (82)burden 制造费用   dM%#DN8 l  
  B (83)business center 经营中心   i8F^ N=  
  B (84)business entity 营业个体   Qi 3di  
  B (85)business unit 经营单位   BO#XQ,  
 B (86)buy-out management 管理性购买产权   .?L&k|wX-  
  B (87)by-product 副产品 )20jZm*  
  C (88)called-up share capital 催缴股本   *hhPCYOm  
  C (89)capacity 生产能力   9] i$`y  
  C (90)capacity ratios 生产能力比率   5pF4{Jd1  
  C (91)capital 资本   tE i-0J  
  C (92)capital assets pricing model资本资产计价模式   8oM]gW;J~  
  C (93)capital commitment 承诺资本   }:5_vH0  
  C (94)capital employed 已运用的资本   =Kq/E De  
  C (95)capital expenditure 资本支出   a J%&Y5L  
  C (96)capital expenditureauthorization 资本支出核准   [^rT: %Z  
  C (97)capital expenditure control 资本支出控制   <Yzk]98W5.  
  C (98)capital expenditure proposal资本支出申请   MIblx  
  C (99)capital funding planning 资本基金筹集计划   l98.Hb7  
  C (100)capital gain 资本收益   >zYO1.~  
  C (101)capital investment appraisal资本投资评估   ]}KoW?M  
  C (102)capital maintenance 资本保全   So&an !  
  C (103)capital resource planning 资本资源计划   YL(7l|^!  
  C (104)capital surplus 资本盈余   -Wp69DP6q  
  C (105)capital turnover 资本周转率   6`/nA4S4.  
  C (106)card 记录卡   *h+@a  
  C (107)cash 现金   koi QJdK  
  C (108)cash account 现金账户   f L @rv  
  C (109)cash book 现金账薄   $$U Mc-Pq  
  C (110)cash cow 金牛产品   ~hubh!d=  
  C (111)cash flow 现金流量   z:RclDm  
  C (112)cash discounted 现金贴现   wz!a;]agg  
  C (113)cash flow budget 现金流量预算   0* G5Vd  
  C (114)cash flow statement 现金流量表   }LXS!Ff:  
  C (115)cash ledger 现金分类账   v35wlt^}  
  C (116)cash limit 现金限额   0FA N9u2  
  C (117)CCA 现时成本会计   ']nB_x7  
  C (118)center 中心   ~ VNN  
  C (119)changeover time 变更时间   5|&:l8=  
  C (120)chartered entity 特许经济个体   \,:3bY_d  
  C (121)cheque 支票   l[KFK%?  
  C (122)cheque register 支票登记薄   4>q^W$  
  C (123)coin analysis 零钱分类   L@ ,-V  
  C (124)classification 分类   eY3l^Su1  
  C (125)clock card 工时卡   HPc7Vo(  
  C (126)code 代码   R|7yhsJq,  
  C (127)commitment accounting 承诺确认会计   K\Oz ~,z  
  C (128)common cost 共同成本   4vri=P 2%  
  C (129)company limited byguarantee 有限担保责任公司   h'{}eYb+   
C (130)company limited shares 股份有限公司   5F@7A2ZR  
  C (131)competitive position 竞争能力状况   9fk@C/$  
  C (132)concept 概念   VieX 5  
  C (133)conglomerate 跨行业企业   |K},f ,  
  C (134)consistency concept 一致性概念   czMu<@c [  
  C (135)consolidated accounts 合并报表   #+mt}w/  
  C (136)consolidation accounting 合并会计   s%tPGjMq  
  C (137)consortium 财团   E0K'|*  
  C (138)contingency plan 应急计划   Ql1HaC/5)-  
  C (139)contingent liabilities 或有负债   E)eRi"a46  
  C (140)continuous operation 连续生产   <+MNv#1:w  
  C (141)contra 抵消   yY,O=yOjq  
  C (142)contract cost 合同成本   _%g}d/v}pO  
  C (143)contract costing 合同成本计算   Yg 8AMi  
  C (144)contribution 贡献毛益   W)3IS&;P  
  C (145)contribution centre 贡献中心   ~vD7BO`  
  C (146)contribution chart 贡献图   44 H# 8kV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]LFY2w<  
  C (148)contribution to salesration 贡献毛益对销售比率   ,| gX?[o  
  C (149)control 控制   1WGcv O)<  
  C (150)control account 控制帐户   [Z2:3*5r.  
  C (151)control limits 控制限度   zYf `o0U  
  C (152)controllability concept 可控制概念   i^c  
  C (153)controllable cost 可控制成本   3"2 8=)o  
  C (154)conversion cost 加工成本   >KjyxJ7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   OiB*,TWV  
  C (156)corporate appraisal 公司评估   gTz66a@i  
  C (157)corporate planning 公司计划   R[eQ}7;+  
  C (158)corporate social reporting 公司社会报告   e:9CD-  
  C (159)corporation 股份公司   y %dUry%>  
  C (160)cost 成本   SHw%u~[hu  
  C (161)cost account 成本帐户   VGbuEC[Y  
  C (162)cost accounting 成本会计   19)fN-0Z  
  C (163)cost accounting manual 成本手册   I(6k.PQ  
  C (164)cost accounts calendar 成本报表的日历时间   >QwZt  
  C (165)cost adjustment 成本调整   kyQUaFG  
  C (166)cost allocation 成本分配   LOY+^  
  C (167)cost apportionment 成本分摊   SK2nxZOH  
  C (168)cost attribution 成本归属   ?b',kN,(  
  C (169)cost audit 成本审计   P8DT2|Z6f]  
  C (170)cost behaviour 成本性态   "0pH@_8o{  
  C (171)cost benefit analysis 成本效益分析   8 '=8!V  
  C (172)cost center 成本中心   1jdv<\U   
  C (173)cost driver 成本动因
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