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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 O#vn)+Y,*  
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  1.audit   审计 ZT6V/MD7T.  
  2.attestation   鉴证 eI^gV'UK  
  3.credibility   可信赖程度 b\:~;  
  4.audit of financial statements 财务报表审计 $`pd|K`  
  5.agreed-upon procedures 执行商定程序 j? xk&  
  6.high levels of assurance 高水平保证 {&-#s#&  
  7.compilation 编制 0E-pA3M6  
  8.reliability 可靠性 S.: 7k9  
  9.relevance 相关性 zDB" r  
  10.professional skepticism 职业谨慎 7Re-5vz R  
  11.objectivity 客观性 8"x9#kyU<3  
  12. professional competence 专业胜任能力 A#(`9  
  13.Senior/CPA-in-charge 项目经理 '@bJlJB9>  
  14.audit engagement letter 业务约定书 gY!N3 *:  
  15.recurring audit 连续审计 \ZMP_UU (  
  16.the client 委托人 wZ jlHe  
  17.change CPA 更换注册会计 oCVku:.  
  18.the existing CPA 现任注册会计师 {SJsA)9:#  
  19.the successor CPA 后任注册会计师 4@6 <  
  20.the preceding CPA前任注册会计师 )|pU.K9qZ  
  21.issue the audit report 出具审计报告 }%$OU =T  
  22.expert 专家 ys%zlbj[  
  23.the board of directors 董事会 =p q:m  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \]8VwsP  
  25.assess material misstatement risks评估重大错报风险 :=9<  
  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 mZ7B<F[qV  
  27.a general knowledge of —— 初步了解―――的情况 F}'wH-qp  
  28.a more knowledge of—— 进一步了解的情况 +"8}R~`!  
  29.the prior year‘s working papers 以前年度工作底稿 :m K xa  
  30.minutes of meeting 会议纪要 P`EgA  
  31.business risks 经营风险 0 _A23.Y  
  32.appropriateness 适当性 &cc9}V)M  
  33.accounting estimate 会计估计 T#@ {G,N  
  34.management representations 管理层声明 *g_w I%l  
  35.going concern assumption 持续经营假设 IE;\7 r+h  
  36.audit plan 审计计划 > H BJk:  
  37.significant audit areas 重点审计领域 :3^dF}>  
  38.error 错误 hbI;Hd  
  39.fraud舞弊 =IZ[_ /@  
  40.modified or additional procedures 修改或追加审计程序 90fs:.  
  41.misappropriation of assets 侵占资产 &s8<6P7  
  42.transactions without substance 虚假交易 < bFy(+  
  43.unusual pressures 异常压力 z]=8eV\  
  44.the suspected noncompliance 涉嫌存在违法行为   WK==j1  
  45.materialiy 重要性 [jrq zB  
  46.exceed the materiality level 超过重要性水平 $7NCb7%/L  
  47.approach the materiality level 接近重要性水平 `\N]wlB2/b  
  48.an acceptably low level 可接受水平 3z3_7XI  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Nqc p1J"  
  50.misstatements or omissions 错报或漏报 l^W uS|G[  
  51.aggregate 总计 JoJukoy}F  
  52.subsequent events 期后事项 ]-:6T0JuS  
  53.adjust the financial statements 调整财务报表 jj,r <T  
  54.perform additional audit procedures 实施追加的审计程序 GoIQ>n  
  55.audit risk 审计风险 ~}Z'0W)Q`z  
  56.detection risk 检查风险 fx)KNm8Lx  
  57.inappropriate audit opinion 不适当的审计意见 xE1'&!4O  
  58.material misstatement 重大的错报 E'EcP4eL  
  59.tolerable misstatement 可容忍错报 aQUGNa0+d  
  60.the acceptable level of detection risk 可接受的检查风险 }pawIf4V  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ()\j CNLT  
  62.simall business 小规模企业 |4mVT&63(  
  63.accounting system 会计系统 {kL&Rv%'  
  64.test of control 控制测试 Z\ )C_p\-  
  65.walk-through test 穿行测试 >zngJ$  
  66.communication 沟通 ]Blf9h7  
  67.flow chart 流程图 YQd:M%$  
  68.reperformance of internal control 重新执行 W5SNI>|E  
  69.audit evidence 审计证据 0V`[Zgf  
  70.substantive procedures 实质性程序 %e? fH.)  
  71.assertions 认定 BzN@gQo  
  72.esistence 存在 xu\eXx6H  
  73.occurrence 发生 e |V]  
  74.completeness 完整性 VagT_D  
  75.rights and obligations 权利和义务 XAuI7e  
  76.valuation and allocation 计价和分摊 V%NeZ1{ e  
  77.cutoff 截止 =a$Oecg?  
  78.accuracy 准确性 5=L} \ankn  
  79.classification 分类 N3%*7{X 9  
  80.inspection 检查 VkZ.6kV  
  81.supervision of counting 监盘 U|5-0u5  
  82.observation 观察 hXB|g[zT  
  83.confirmation 函证 vt1lR5  
  84.computation 计算 O{]9hm(tN  
  85.analytical procedures 分析程序 ` A)"%~  
  86.vouch 核对  tR)H~l7q  
  87.trace 追查 ~h)&&' a  
  88.audit sampling 审计抽样 : ]WqfR)#  
  89.error 误差  {mTytT  
  90.expected error 预期误差 i9A~<  
  91.population 总体 |+}G|hx@9  
  92.sampling risk 抽样风险 s_Wyh !@M  
  93.non- sampling risk 非抽样风险 )T|L,Lp  
  94.sampling unit 抽样单位 j0mM>X HB  
  95.statistical sampling 统计抽样 z|N3G E(.@  
  96.tolerable error 可容忍误差 m3.sVI0I  
  97.the risk of under reliance 信赖不足风险 <1"+,}'x  
  98.the risk of over reliance 信赖过度风险 2+Rv{%  
  99.the risk of incorrect rejection 误拒风险 d@ J a}`  
  100. the risk of incorrect acceptance 误受风险 ,}SCa'PB  
  101.working trial balance 试算平衡表 f_=~H<j!  
  102.index and cross-referencing 索引和交叉索引 k)7{Y9_No  
  103.cash receipt 现金收入 KbW9s,:p  
  104.cash disbursement 现金支出 d~9!,6XM  
  105.bank statement 银行对账单 >:1P/U  
  106.bank reconciliation 银行存款余额调节表 v=?2S  
  107.balance sheet date 资产负债表日 ](jFwxU  
  108.net realizable value 可变现净值 {38bv. 3'  
  109.storeroom 仓库 w_wslN,)  
  110.sale invoice 销售发票 'LSz f/w  
  111.price list 价目表 pA}S5x  
  112.positive confirmation request 积极式询证函 ~E5z"o6$  
  113.negative confirmation request 消极式询证函 H/fUM  
  114.purchase requisition 请购单 _NZ@4+aW  
  115.receiving report 验收报告 z-T{~{q  
  116.gross margin 毛利 L.'}e{ldW  
  117.manufacturing overhead 制造费用 e'9r"<>i  
  118.material requisition 领料单 =E*Gb[r_7  
  119.inventory-taking 存货盘点 BS 1A p  
  120.bond certificate 债券 c&nh>oN  
  121.stock certificate 股票 PnYBy| yl  
  122.audit report 审计报告 G }nO@  
  123.entity 被审计单位 [wnDHy6W  
  124.addressee of the audit report 审计报告的收件人 /)3Lnn{W  
  125.unqualified opinion 无保留意见 #UP~iHbt\  
  126.qualified opinion 保留意见 8|^CK|m6*  
  127.disclaimer of opinion 无法表示意见 c1XX~8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   gABr@>Vv  
  A (2)absorbed overhead 已吸收制造费用 Zu*K-ep"  
  A (3)absorption costing 吸收成本计算 #q\x$   
  A (4)account 账户,报表   %;xOB^H^  
  A (5)accounting postulate 会计假设    C})'\1O%  
  A (6)accounting series release 会计公告文件   Wr?'$:  
  A (7)accounting valuation 会计计价   c3TKl/  
  A (8)account sale 承销清单 yYZxLJ='  
  A (9)accountability concept 经营责任概念   OQ&'Dti  
  A (10)accountancy 会计职业   ~FU@wV^   
  A (11)accountant 会计师   kFLB> j97  
  A (12)accounting 会计   Vr.Y/3N&'  
  A (13)agency cost 代理成本   rf &M!d}!  
  A (14)accounting bases 会计基础    ;q>9W,jy  
  A (15)accounting manual 会计手册   muON> ^MbC  
  A (16)accounting period 会计期间   RW'nUL?_\  
  A (17)accounting policies 会计方针   }f}}A=  
  A (18)accounting rate of return 会计报酬率   5e8AmY 8;  
  A (19)accounting reference date 会计参照日   k?GD/$1t  
  A (20)accounting reference period 会计参照期间   ),}AI/j;zY  
  A (21)accrual concept 应计概念   ?#A]{l  
  A (22)accrual expenses 应计费用   8+Llx  
  A (23)acid test ration 速动比率(酸性测试比率)   $.%rAa_H  
  A (24)acquisition 购置   E0n6$5Uc?  
  A (25)acquisition accounting 收购会计   2/ rt@{V(  
  A (26)activity based accounting 作业基础成本计算   Z~  
  A (27)adjusting events 调整事项   @C_KV0i  
  A (28)administrative expenses 行政管理费   ,5 j"ruZ  
  A (29)advice note 发货通知   B=f,QU  
  A (30)amortization 摊销   /#NYi,<{X  
  A (31)analytical review 分析性检查   nk"NmIf  
  A (32)annual equivalent cost 年度等量成本法   OWq'[T4  
  A (33)annual report and accounts 年度报告和报表   !A3-0zN!  
  A (34)appraisal cost 检验成本   K>:]Bx#F7  
  A (35)appropriation account 盈余分配账户   }n:?7  
  A (36)articles of association 公司章程细则   m7c*)"^  
  A (37)assets 资产   hB;VCg8  
  A (38)assets cover 资产保障   Hy:V`>  
  A (39)asset value per share 每股资产价值   &C<yfRDu  
  A (40)associated company 联营公司   {y=W6uP  
  A (41)attainable standard 可达标准   J5Z%ImiT^O  
[( kB 5 a  
 A (42)attributable profit 可归属利润   Ga>uFb}W~  
  A (43)audit 审计   "ICC B1N|  
  A (44)audit report 审计报告   PXoz* )tk  
  A (45)auditing standards 审计准则   EI>l-N2  
  A (46)authorized share capital 额定股本   k*rZ*sSp  
  A (47)available hours 可用小时   38ES($  
  A (48)avoidable costs 可避免成本 CbBSFKM  
  B (49)back-to-back loan 易币贷款   e!-,PU9+  
  B (50)backflush accounting 倒退成本计算   3\O |ii  
  B (51)bad debts 坏帐   ^>x|z.  
  B (52)bad debts ratio 坏帐比率   Rgy- OA  
  B (53)bank charges 银行手续费   xiF7}]d+  
  B (54)bank overdraft 银行透支   ( lm&*tKm  
  B (55)bank reconciliation 银行存款调节表   $q?$]k|M`  
  B (56)bank statement 银行对账单   o Pci66  
  B (57)bankruptcy 破产   d$ACDX2  
  B (58)basis of apportionment 分摊基础   u9woEe?  
  B (59)batch 批量   85:NFa@J  
  B (60)batch costing 分批成本计算   620%Z*   
  B (61)beta factor B(市场)风险因素   MB ju![n  
  B (62)bill 账单   bu7'oB~:V^  
  B (63)bill of exchange 汇票   #eZ6)i<  
  B (64)bill of landing 提单   9h90huyKF  
  B (65)bill of materials 用料预计单   '+>fFM,*B  
  B (66)bill payable 应付票据   =WdaxjenZ/  
  B (67)bill receivable 应收票据   W1Lr_z6  
  B (68)bin card 存货记录卡   O%~jop7# 6  
  B (69)bonus 红利   :AdDLpk3j  
  B (70)book-keeping 薄记   5<pftTcZ  
  B (71)Boston classification 波士顿分类   54;J8XT7  
  B (72)breakeven chart 保本图    kqYa*| l  
  B (73)breakeven point 保本点   b i y4 d  
  B (74)breaking-down time 复位时间   ]?1Y e8>Y<  
  B (75)budget 预算   >Iewx Gb>  
  B (76)budget center 预算中心   >7`<!YJkK  
  B (77)budget cost allowance 预算成本折让   1 2++RkL#  
  B (78)budget manual 预算手册   sbkQ71T:  
  B (79)budget period 预算期间   `i) 2 nNJ"  
  B (80)budgetary control 预算控制   LH 3}d<{  
  B (81)budgeted capacity 预算生产能力   1axQ)},o@p  
  B (82)burden 制造费用   &c(WE RW?-  
  B (83)business center 经营中心   5AS[\CB4  
  B (84)business entity 营业个体   ev0oO+u  
  B (85)business unit 经营单位   jr7C}B-Fb^  
 B (86)buy-out management 管理性购买产权   .roqEasu8  
  B (87)by-product 副产品 /){KOCBl;  
  C (88)called-up share capital 催缴股本   UtB6V)YI  
  C (89)capacity 生产能力   OdWou|Gz  
  C (90)capacity ratios 生产能力比率   OH^N" L  
  C (91)capital 资本   jN-vY<?h]  
  C (92)capital assets pricing model资本资产计价模式   U-k+9f 0  
  C (93)capital commitment 承诺资本   f'Iz G.R  
  C (94)capital employed 已运用的资本   Q-Ux<#  
  C (95)capital expenditure 资本支出   JjpRHw8\  
  C (96)capital expenditureauthorization 资本支出核准   9 3+"D`  
  C (97)capital expenditure control 资本支出控制   $WYbm}j  
  C (98)capital expenditure proposal资本支出申请   - K%,^6  
  C (99)capital funding planning 资本基金筹集计划   !UOCJj.cA  
  C (100)capital gain 资本收益   {8,<ZZ_  
  C (101)capital investment appraisal资本投资评估   )#a[-.OI  
  C (102)capital maintenance 资本保全   6iEhsL&K  
  C (103)capital resource planning 资本资源计划   Mypc3  
  C (104)capital surplus 资本盈余   @D-AO_  
  C (105)capital turnover 资本周转率   +')f6P;t>=  
  C (106)card 记录卡   Qu5UVjbE,  
  C (107)cash 现金   #j#_cImE  
  C (108)cash account 现金账户    nVu&/  
  C (109)cash book 现金账薄   v5;I]?72l~  
  C (110)cash cow 金牛产品   _LAS~x7,  
  C (111)cash flow 现金流量   W"{v2xi  
  C (112)cash discounted 现金贴现   !3i Gz_y  
  C (113)cash flow budget 现金流量预算   svelYe#9z  
  C (114)cash flow statement 现金流量表   ~^u16z,  
  C (115)cash ledger 现金分类账   [S.ZJUns  
  C (116)cash limit 现金限额   4L-:*b_v\  
  C (117)CCA 现时成本会计   AM"Nn L"  
  C (118)center 中心   Q'+MFld   
  C (119)changeover time 变更时间   B QcE9~H  
  C (120)chartered entity 特许经济个体   ZT02"3F  
  C (121)cheque 支票   `r5 $LaD  
  C (122)cheque register 支票登记薄   87 }&`  
  C (123)coin analysis 零钱分类   5qg2Zc~  
  C (124)classification 分类   nd;fy$<J\  
  C (125)clock card 工时卡   hlu:=<B  
  C (126)code 代码   pA{ 5V9  
  C (127)commitment accounting 承诺确认会计   )$w*V9d  
  C (128)common cost 共同成本   +\li*G]:J  
  C (129)company limited byguarantee 有限担保责任公司   ZpUCfS)|&  
C (130)company limited shares 股份有限公司   Q^p|Ldj  
  C (131)competitive position 竞争能力状况   Ggh.dZI4  
  C (132)concept 概念   \MxoZ  
  C (133)conglomerate 跨行业企业   QDpEb=|S  
  C (134)consistency concept 一致性概念   2=?tJ2E  
  C (135)consolidated accounts 合并报表   b }T6v  
  C (136)consolidation accounting 合并会计   ?JV|dM  
  C (137)consortium 财团   Lokl2o `  
  C (138)contingency plan 应急计划   /h v4x9  
  C (139)contingent liabilities 或有负债   nR4y`oP+  
  C (140)continuous operation 连续生产   AtR?J" 3E  
  C (141)contra 抵消   }SIGPVM  
  C (142)contract cost 合同成本   ;"O&X<BX-  
  C (143)contract costing 合同成本计算   izKfU?2]X@  
  C (144)contribution 贡献毛益   X7,PEA  
  C (145)contribution centre 贡献中心   R*|LI  
  C (146)contribution chart 贡献图   pV6d Id  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   J$~<V IX  
  C (148)contribution to salesration 贡献毛益对销售比率   L< zD<M  
  C (149)control 控制   -XRn~=5   
  C (150)control account 控制帐户   2+Px'U\  
  C (151)control limits 控制限度   <foCb%$(?  
  C (152)controllability concept 可控制概念   LqdY Qd51  
  C (153)controllable cost 可控制成本   .(J?a"  
  C (154)conversion cost 加工成本   {lth+{&L#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    tpy>OT$  
  C (156)corporate appraisal 公司评估   ;['[?wk  
  C (157)corporate planning 公司计划   a[lY S{  
  C (158)corporate social reporting 公司社会报告   GE>[*zN  
  C (159)corporation 股份公司   7iJ&6=/  
  C (160)cost 成本   JQ :Ri  
  C (161)cost account 成本帐户   "EU{8b  
  C (162)cost accounting 成本会计   OMwsbp&  
  C (163)cost accounting manual 成本手册   /ywD{*  
  C (164)cost accounts calendar 成本报表的日历时间   [~:-&   
  C (165)cost adjustment 成本调整   fYE(n8W3  
  C (166)cost allocation 成本分配   _(m't n>   
  C (167)cost apportionment 成本分摊   0A{/B/r   
  C (168)cost attribution 成本归属   56 l@a{  
  C (169)cost audit 成本审计   v(OBXa9  
  C (170)cost behaviour 成本性态   lnE+Au'  
  C (171)cost benefit analysis 成本效益分析   1<ro7A4hK  
  C (172)cost center 成本中心   &C>/L;  
  C (173)cost driver 成本动因
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