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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 正序阅读 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/ mF #  
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  1.audit   审计 @a>2c$%  
  2.attestation   鉴证 s/e"'Hz  
  3.credibility   可信赖程度 xc:!cA{V  
  4.audit of financial statements 财务报表审计 j0GMTri3  
  5.agreed-upon procedures 执行商定程序 9W>Y#V~|v!  
  6.high levels of assurance 高水平保证 l  Js <  
  7.compilation 编制 16EVl~LN  
  8.reliability 可靠性 T y@=yA17  
  9.relevance 相关性 C"qU-&*v  
  10.professional skepticism 职业谨慎 qXW} )(  
  11.objectivity 客观性 <0.$'M~E  
  12. professional competence 专业胜任能力 %77p5ctW  
  13.Senior/CPA-in-charge 项目经理 X$b={]b  
  14.audit engagement letter 业务约定书 q7m6&2$[  
  15.recurring audit 连续审计 \cJ-Dd  
  16.the client 委托人 ]:$ O{y  
  17.change CPA 更换注册会计 C#=bW'C  
  18.the existing CPA 现任注册会计师 ZC 4*{  
  19.the successor CPA 后任注册会计师 #W2[  
  20.the preceding CPA前任注册会计师 XC3Kh^  
  21.issue the audit report 出具审计报告 W*:,m8wk  
  22.expert 专家 %T=A{<[`  
  23.the board of directors 董事会 O:/y Ac`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 25|8nfeC5  
  25.assess material misstatement risks评估重大错报风险 @l (vYJ:f  
  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 Na,_  
  27.a general knowledge of —— 初步了解―――的情况 nCvPB/-  
  28.a more knowledge of—— 进一步了解的情况 )g@S%Yu  
  29.the prior year‘s working papers 以前年度工作底稿 ?Jusl8Sm  
  30.minutes of meeting 会议纪要 JH]K/sC>  
  31.business risks 经营风险 l  n }}5Q  
  32.appropriateness 适当性 qy!Ou3^  
  33.accounting estimate 会计估计 ]AS"z<  
  34.management representations 管理层声明 qG9+/u)\  
  35.going concern assumption 持续经营假设 '7B"(dA&C  
  36.audit plan 审计计划 tNmy& nsA  
  37.significant audit areas 重点审计领域 - ?!:{UXl  
  38.error 错误 8?Y['  
  39.fraud舞弊 rt+..t\  
  40.modified or additional procedures 修改或追加审计程序 Qc{RaMwD  
  41.misappropriation of assets 侵占资产 W;Jx<-#1  
  42.transactions without substance 虚假交易 L1)@z8]   
  43.unusual pressures 异常压力 <;t)6:N\  
  44.the suspected noncompliance 涉嫌存在违法行为 Ei@M$Fd  
  45.materialiy 重要性 }98>5%Uv  
  46.exceed the materiality level 超过重要性水平 bv dR"G  
  47.approach the materiality level 接近重要性水平 q1hMmMi  
  48.an acceptably low level 可接受水平 ;;gK@?hJ  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 rp :wQ H7  
  50.misstatements or omissions 错报或漏报 dow^*{fqZ  
  51.aggregate 总计 snp v z1iS  
  52.subsequent events 期后事项 YY4-bNj[p  
  53.adjust the financial statements 调整财务报表  QI!i  
  54.perform additional audit procedures 实施追加的审计程序 M_D6i%b^  
  55.audit risk 审计风险 N\1/JW+  
  56.detection risk 检查风险 <3O T>E[  
  57.inappropriate audit opinion 不适当的审计意见 6=PiVwI  
  58.material misstatement 重大的错报 gKb0)4 AK  
  59.tolerable misstatement 可容忍错报 I/COqU7~  
  60.the acceptable level of detection risk 可接受的检查风险 jV7&Y.$zF]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 vU/ D7  
  62.simall business 小规模企业 K2/E#}/  
  63.accounting system 会计系统 +ydm,aKk  
  64.test of control 控制测试 azb=(l-  
  65.walk-through test 穿行测试 EH+~].PJd  
  66.communication 沟通 %bX0 mN  
  67.flow chart 流程图 ~k4W<   
  68.reperformance of internal control 重新执行 GZ0aOpUWVq  
  69.audit evidence 审计证据  ?9u4a_x  
  70.substantive procedures 实质性程序 =!-5+I#e  
  71.assertions 认定 ~j,TVY  
  72.esistence 存在 ]~a_d)  
  73.occurrence 发生 %XXkVK`  
  74.completeness 完整性 8gmn6dCf  
  75.rights and obligations 权利和义务 j [S`^2  
  76.valuation and allocation 计价和分摊 ~'  =lo u  
  77.cutoff 截止 ?SUQk55w  
  78.accuracy 准确性 i@<~"~>]7  
  79.classification 分类 n'64;J5  
  80.inspection 检查 6|;0ax4:P  
  81.supervision of counting 监盘 hZNEv|  
  82.observation 观察 5&4F,v[zp  
  83.confirmation 函证 oG_~3Kt  
  84.computation 计算 A"/aGCG0z  
  85.analytical procedures 分析程序 hrM"Zg  
  86.vouch 核对 Z[,`"}}hv=  
  87.trace 追查 12r` )  
  88.audit sampling 审计抽样 m(3);)d  
  89.error 误差 CT5Y/E? }  
  90.expected error 预期误差 6hbEO-(  
  91.population 总体 JY4_v>Aob  
  92.sampling risk 抽样风险 g+Ph6W  
  93.non- sampling risk 非抽样风险 .g-3e"@  
  94.sampling unit 抽样单位 (4)3W^/kk?  
  95.statistical sampling 统计抽样 l:tpL(%  
  96.tolerable error 可容忍误差 /;UTC)cJ  
  97.the risk of under reliance 信赖不足风险 `QCD$=  
  98.the risk of over reliance 信赖过度风险 Nz]aaoO4  
  99.the risk of incorrect rejection 误拒风险 X"J%R/f  
  100. the risk of incorrect acceptance 误受风险 @bQ!zCI  
  101.working trial balance 试算平衡表 s}b*5@8|tA  
  102.index and cross-referencing 索引和交叉索引 !yCl(XT  
  103.cash receipt 现金收入 5K(n3?1z)  
  104.cash disbursement 现金支出 x9*ys;~w  
  105.bank statement 银行对账单 @c"yAy^t  
  106.bank reconciliation 银行存款余额调节表 iy 3DX|]  
  107.balance sheet date 资产负债表日 r|8V @.@i  
  108.net realizable value 可变现净值 A1!:BC  
  109.storeroom 仓库 $wXih#7  
  110.sale invoice 销售发票 z`9l<Q/  
  111.price list 价目表 ag/u8  
  112.positive confirmation request 积极式询证函 GHrBK&  
  113.negative confirmation request 消极式询证函 vadM1c*z  
  114.purchase requisition 请购单 n^Au*'  
  115.receiving report 验收报告 pFH?/D /q  
  116.gross margin 毛利 0N1' $K$\  
  117.manufacturing overhead 制造费用 :A$wX$H01  
  118.material requisition 领料单 Ard J."  
  119.inventory-taking 存货盘点 kO M-  
  120.bond certificate 债券 l_sg)Vr/b  
  121.stock certificate 股票 WA$ p_% r=  
  122.audit report 审计报告 "w1(g=n  
  123.entity 被审计单位 6(5c7R#  
  124.addressee of the audit report 审计报告的收件人 zuj ;T,R;  
  125.unqualified opinion 无保留意见 NQ3|\<Wt  
  126.qualified opinion 保留意见 &@oq~j_7  
  127.disclaimer of opinion 无法表示意见 o;'4c  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Gm*Uv6?H?  
  A (2)absorbed overhead 已吸收制造费用 v7$9QVze  
  A (3)absorption costing 吸收成本计算 _9qEZV  
  A (4)account 账户,报表   L3' \r  
  A (5)accounting postulate 会计假设   {G]`1Q1DR  
  A (6)accounting series release 会计公告文件   "x.88,T6  
  A (7)accounting valuation 会计计价   G32_FQ$ b  
  A (8)account sale 承销清单 1#kawU6[]  
  A (9)accountability concept 经营责任概念   Ty iU1,oO  
  A (10)accountancy 会计职业   o9^$hDs,si  
  A (11)accountant 会计师   <e^6.!;W  
  A (12)accounting 会计   "$%{}{#W0  
  A (13)agency cost 代理成本   F_~6n]Sr  
  A (14)accounting bases 会计基础   a#6,#Q"  
  A (15)accounting manual 会计手册   9M19 UP&  
  A (16)accounting period 会计期间   pJ$(ozV  
  A (17)accounting policies 会计方针   %L.rcbg:<c  
  A (18)accounting rate of return 会计报酬率   f#2#g%x  
  A (19)accounting reference date 会计参照日   G:){^Z?  
  A (20)accounting reference period 会计参照期间   _fe0,  
  A (21)accrual concept 应计概念   ]qF<Zw7  
  A (22)accrual expenses 应计费用   dnLo(<{<U  
  A (23)acid test ration 速动比率(酸性测试比率)   's/27=o  
  A (24)acquisition 购置   )<tzm'Rc  
  A (25)acquisition accounting 收购会计   paUyS1i  
  A (26)activity based accounting 作业基础成本计算   Ld'EABM  
  A (27)adjusting events 调整事项   `,Q<YT ~  
  A (28)administrative expenses 行政管理费   ~ |J*E38  
  A (29)advice note 发货通知   GZ}*r{  
  A (30)amortization 摊销   L_`Xbky  
  A (31)analytical review 分析性检查   la1D2 lM  
  A (32)annual equivalent cost 年度等量成本法   )OS>9 kFH  
  A (33)annual report and accounts 年度报告和报表   W=!F8g |Qz  
  A (34)appraisal cost 检验成本   R0z?)uU#  
  A (35)appropriation account 盈余分配账户   939]8BERt  
  A (36)articles of association 公司章程细则   L)j]~^P$-  
  A (37)assets 资产   s-Q7uohK  
  A (38)assets cover 资产保障   8dYk3 sk  
  A (39)asset value per share 每股资产价值   T;xHIg4  
  A (40)associated company 联营公司   W'm!f  
  A (41)attainable standard 可达标准   QGu7D #%|  
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 A (42)attributable profit 可归属利润   o x03c   
  A (43)audit 审计   o$^O<zL  
  A (44)audit report 审计报告   -DbH6u3  
  A (45)auditing standards 审计准则   IH*U!_ `  
  A (46)authorized share capital 额定股本   6eW1<p  
  A (47)available hours 可用小时   vEX|Q\b6'  
  A (48)avoidable costs 可避免成本 1 yxZ  
  B (49)back-to-back loan 易币贷款   :4Id7Ce  
  B (50)backflush accounting 倒退成本计算   e@6RC bj  
  B (51)bad debts 坏帐   7/[TE  
  B (52)bad debts ratio 坏帐比率   ktkn2Twa/  
  B (53)bank charges 银行手续费   w50.gr7  
  B (54)bank overdraft 银行透支   &zaW"uy3T  
  B (55)bank reconciliation 银行存款调节表   K*J4&5?/  
  B (56)bank statement 银行对账单   00$ @0  
  B (57)bankruptcy 破产   A8CIP:Z  
  B (58)basis of apportionment 分摊基础   g!~-^_F  
  B (59)batch 批量   } D&"z8mP  
  B (60)batch costing 分批成本计算   Ew)n~!s  
  B (61)beta factor B(市场)风险因素   7<Z~\3x  
  B (62)bill 账单   a 5~G  
  B (63)bill of exchange 汇票   ^\Ue 7,H-  
  B (64)bill of landing 提单   )M&I)In'  
  B (65)bill of materials 用料预计单   #3 }5cC8_  
  B (66)bill payable 应付票据    <Hq6]\<  
  B (67)bill receivable 应收票据   `!5tH?bX  
  B (68)bin card 存货记录卡   8YT_DM5iI  
  B (69)bonus 红利   'b?#4rq}  
  B (70)book-keeping 薄记   Cw9@2E'b  
  B (71)Boston classification 波士顿分类   uyS^W'fF  
  B (72)breakeven chart 保本图   %B*<BgJ;4F  
  B (73)breakeven point 保本点   6&/ Ew4 e  
  B (74)breaking-down time 复位时间   "W3n BaG  
  B (75)budget 预算   BXKlO(7  
  B (76)budget center 预算中心   4w?]dDyc%  
  B (77)budget cost allowance 预算成本折让   fwar8 i1  
  B (78)budget manual 预算手册   \ (3Qqbw  
  B (79)budget period 预算期间   2Mv)0%,c  
  B (80)budgetary control 预算控制   9!Q $GE?vl  
  B (81)budgeted capacity 预算生产能力   +S:u[x  
  B (82)burden 制造费用   8\W3Fv Q  
  B (83)business center 经营中心   6_ 33*/>=c  
  B (84)business entity 营业个体   `W.vW8 !#  
  B (85)business unit 经营单位   9~Y)wz  
 B (86)buy-out management 管理性购买产权   7>c 0V&  
  B (87)by-product 副产品 2:6Y83  
  C (88)called-up share capital 催缴股本   +lk\oj$S+  
  C (89)capacity 生产能力   6@ (k8<3  
  C (90)capacity ratios 生产能力比率   ,/[dmoe  
  C (91)capital 资本   =%#$HQ=  
  C (92)capital assets pricing model资本资产计价模式   +Y>cBSO  
  C (93)capital commitment 承诺资本   y:^>(l#;  
  C (94)capital employed 已运用的资本   zd*W5~xKg  
  C (95)capital expenditure 资本支出   }. Na{]<gh  
  C (96)capital expenditureauthorization 资本支出核准   =km-` }I,  
  C (97)capital expenditure control 资本支出控制   I1}{~@  
  C (98)capital expenditure proposal资本支出申请   L`VQ{|&3V  
  C (99)capital funding planning 资本基金筹集计划   WMdz+^\(  
  C (100)capital gain 资本收益   {XVf|zM,  
  C (101)capital investment appraisal资本投资评估   ~[ ks|  
  C (102)capital maintenance 资本保全   I,`D &   
  C (103)capital resource planning 资本资源计划   Ej{eq^n  
  C (104)capital surplus 资本盈余   \8@[bpI@g  
  C (105)capital turnover 资本周转率    4.Jaw+  
  C (106)card 记录卡   "*H'bzK  
  C (107)cash 现金   V+"*A  
  C (108)cash account 现金账户   A$9_aqbj  
  C (109)cash book 现金账薄   ;29XvhS8  
  C (110)cash cow 金牛产品   07G*M ]  
  C (111)cash flow 现金流量   *t]&b ;=gE  
  C (112)cash discounted 现金贴现   R y*I~<m  
  C (113)cash flow budget 现金流量预算   +%cr ?g  
  C (114)cash flow statement 现金流量表   "n2xn%t{  
  C (115)cash ledger 现金分类账   VdN+~+A:  
  C (116)cash limit 现金限额   cO"Xg<#y  
  C (117)CCA 现时成本会计   g`f6gxc  
  C (118)center 中心   JNA}EY^2I.  
  C (119)changeover time 变更时间   d8y =.  
  C (120)chartered entity 特许经济个体   S  tp*JU  
  C (121)cheque 支票    kAe-d  
  C (122)cheque register 支票登记薄   /{#_Um0.  
  C (123)coin analysis 零钱分类   ~sU! 1  
  C (124)classification 分类   J9KLO=  
  C (125)clock card 工时卡   l4BO@   
  C (126)code 代码   ur"e F  
  C (127)commitment accounting 承诺确认会计   7.1E mJ  
  C (128)common cost 共同成本   +/UXy2VRt$  
  C (129)company limited byguarantee 有限担保责任公司   C,e$g  
C (130)company limited shares 股份有限公司   & b^*N5<Z  
  C (131)competitive position 竞争能力状况   '>lPq tdZ  
  C (132)concept 概念   X-) ]lAP  
  C (133)conglomerate 跨行业企业   0tm "kzy  
  C (134)consistency concept 一致性概念   &.bR1wX  
  C (135)consolidated accounts 合并报表   CR|&VxA  
  C (136)consolidation accounting 合并会计   ?}>Z_ ("  
  C (137)consortium 财团   i:N^:%  
  C (138)contingency plan 应急计划   ,I:m*.q  
  C (139)contingent liabilities 或有负债   @Y<ZT;J  
  C (140)continuous operation 连续生产   y2ws* IZ"  
  C (141)contra 抵消   =K< I)2   
  C (142)contract cost 合同成本   y2hFUq  
  C (143)contract costing 合同成本计算   Hn]n]wsLy  
  C (144)contribution 贡献毛益   "jN-Yd,z  
  C (145)contribution centre 贡献中心   Appz1q  
  C (146)contribution chart 贡献图   >b"z`{tE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E1 gTrMo  
  C (148)contribution to salesration 贡献毛益对销售比率   ~9'4w-Sy  
  C (149)control 控制   k)GuMw  
  C (150)control account 控制帐户   1AkHig,  
  C (151)control limits 控制限度   t=\[J+  
  C (152)controllability concept 可控制概念   z&J ow/  
  C (153)controllable cost 可控制成本   1^"aR#  
  C (154)conversion cost 加工成本   ydFhw}1>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   48NXj\L[y  
  C (156)corporate appraisal 公司评估   Am`A [rV0  
  C (157)corporate planning 公司计划   )B5gs%u]  
  C (158)corporate social reporting 公司社会报告   3V!&y/c<  
  C (159)corporation 股份公司   W[Ew6)1T  
  C (160)cost 成本   ^9f`3~!#bc  
  C (161)cost account 成本帐户   lNeF>zz  
  C (162)cost accounting 成本会计   U.sPFt  
  C (163)cost accounting manual 成本手册   KGLhl;a  
  C (164)cost accounts calendar 成本报表的日历时间   bFx J|  
  C (165)cost adjustment 成本调整   &)}:Y!qiu  
  C (166)cost allocation 成本分配   + d)~;I$  
  C (167)cost apportionment 成本分摊   |[7$) $  
  C (168)cost attribution 成本归属   X ^ ]$/rI)  
  C (169)cost audit 成本审计   `Ta(P30  
  C (170)cost behaviour 成本性态   >{) #|pWU  
  C (171)cost benefit analysis 成本效益分析   +dpj?  
  C (172)cost center 成本中心   ){|Lh(  
  C (173)cost driver 成本动因
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