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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 a02@CsH  
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  1.audit   审计 +]*4!4MK6  
  2.attestation   鉴证 'Pk ( 1:  
  3.credibility   可信赖程度 id8a#&t]  
  4.audit of financial statements 财务报表审计 yf(VwU, x  
  5.agreed-upon procedures 执行商定程序 ]e@'9`G-'  
  6.high levels of assurance 高水平保证 T52A}vf4  
  7.compilation 编制 YQxVeS(  
  8.reliability 可靠性 s"#>Xc  
  9.relevance 相关性 -bdF=  
  10.professional skepticism 职业谨慎 cd)yj&:?Bt  
  11.objectivity 客观性 6":=p:PT.  
  12. professional competence 专业胜任能力 SxcNr5F   
  13.Senior/CPA-in-charge 项目经理 m!L&_ Z|j  
  14.audit engagement letter 业务约定书 c7.%Bn,  
  15.recurring audit 连续审计 e L[BH8l  
  16.the client 委托人 [vV]lWOp'  
  17.change CPA 更换注册会计 jXB<"bw  
  18.the existing CPA 现任注册会计师 A6YkoYgC  
  19.the successor CPA 后任注册会计师 jk,: IG  
  20.the preceding CPA前任注册会计师 (E )@@p7,:  
  21.issue the audit report 出具审计报告 P#]%C  
  22.expert 专家 ,{MA90!  
  23.the board of directors 董事会 V6)\;c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [GJ_]w^}j  
  25.assess material misstatement risks评估重大错报风险 : &>PN,q>  
  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 3Z;`n,g  
  27.a general knowledge of —— 初步了解―――的情况 }"BXqh"\`  
  28.a more knowledge of—— 进一步了解的情况 *oqQ=#\  
  29.the prior year‘s working papers 以前年度工作底稿 i7v> 9p7  
  30.minutes of meeting 会议纪要 9E~=/Q=  
  31.business risks 经营风险 >/k[6r5  
  32.appropriateness 适当性 >u? pq6;  
  33.accounting estimate 会计估计 Cg^=&1 |  
  34.management representations 管理层声明 BWV)> -V  
  35.going concern assumption 持续经营假设 AAUFX/}8P  
  36.audit plan 审计计划 T!u&r  
  37.significant audit areas 重点审计领域 B%QvFxZz  
  38.error 错误 6OuB}*  
  39.fraud舞弊 ~'k.'O{  
  40.modified or additional procedures 修改或追加审计程序 D&KRJQ/  
  41.misappropriation of assets 侵占资产 *o <S{  
  42.transactions without substance 虚假交易 ]JF>a_2wG  
  43.unusual pressures 异常压力 /@-!JF#g  
  44.the suspected noncompliance 涉嫌存在违法行为 Q]wM WV  
  45.materialiy 重要性 &g%9$*gmT  
  46.exceed the materiality level 超过重要性水平 Y@N-q   
  47.approach the materiality level 接近重要性水平 p(o"K@I  
  48.an acceptably low level 可接受水平 T9N][5\  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 g.$a]pZz  
  50.misstatements or omissions 错报或漏报 {2QCdj46  
  51.aggregate 总计  _dCdyf  
  52.subsequent events 期后事项 } wZ9#Ll  
  53.adjust the financial statements 调整财务报表 FY1 >{Bn  
  54.perform additional audit procedures 实施追加的审计程序 0<Q['l4Ar  
  55.audit risk 审计风险 ?T]3I.3 2^  
  56.detection risk 检查风险 w@,Yj#_9cx  
  57.inappropriate audit opinion 不适当的审计意见 MHNuA,cz  
  58.material misstatement 重大的错报 ^ z!g3  
  59.tolerable misstatement 可容忍错报 6z (7l  
  60.the acceptable level of detection risk 可接受的检查风险 G+&ug`0]5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }Fs;sfH  
  62.simall business 小规模企业 u*LMpTnn  
  63.accounting system 会计系统 L[;U Z)V@  
  64.test of control 控制测试 ,`kag~bZ  
  65.walk-through test 穿行测试 !0i6:2nw  
  66.communication 沟通 ?Vg251-H  
  67.flow chart 流程图 mcbvB5U  
  68.reperformance of internal control 重新执行 ,=!_7'm  
  69.audit evidence 审计证据 |hHj7X <?k  
  70.substantive procedures 实质性程序 U4`6S43ki  
  71.assertions 认定 xv|?;Zf6w  
  72.esistence 存在 v;_m1UpuW  
  73.occurrence 发生 = cQK^$6(  
  74.completeness 完整性 v__n>*x  
  75.rights and obligations 权利和义务 REqQJ7a/  
  76.valuation and allocation 计价和分摊 I_ O8 9Sgn  
  77.cutoff 截止 E<6Fjy  
  78.accuracy 准确性 cP8g. +  
  79.classification 分类 $aIq>vJO9  
  80.inspection 检查 !j8.JP}!)  
  81.supervision of counting 监盘 (@wgNA-P  
  82.observation 观察 o_=t9\:  
  83.confirmation 函证 b2rlj6d  
  84.computation 计算 ?w/i;pp<,  
  85.analytical procedures 分析程序 K,B qVu  
  86.vouch 核对 +r8:t5:/I  
  87.trace 追查 w4I&SLm-b  
  88.audit sampling 审计抽样 \mGx-g6  
  89.error 误差 aYy+iP'$  
  90.expected error 预期误差 {nQ?+o3  
  91.population 总体  8kn> ?  
  92.sampling risk 抽样风险 YF)uAJAk  
  93.non- sampling risk 非抽样风险 5t('H`,2  
  94.sampling unit 抽样单位 tNk.|}  
  95.statistical sampling 统计抽样 >aw`kr  
  96.tolerable error 可容忍误差 jg)+]r/hS  
  97.the risk of under reliance 信赖不足风险 4\? z^^  
  98.the risk of over reliance 信赖过度风险 Ui:WbH<b{  
  99.the risk of incorrect rejection 误拒风险 `LroH>_  
  100. the risk of incorrect acceptance 误受风险 0Wd2Z-I  
  101.working trial balance 试算平衡表 z?Hi u6c-  
  102.index and cross-referencing 索引和交叉索引 5f#N$mh  
  103.cash receipt 现金收入 @la/sd4`  
  104.cash disbursement 现金支出 ,1|Qm8O  
  105.bank statement 银行对账单 p"'knZ G  
  106.bank reconciliation 银行存款余额调节表 3haR/Y N  
  107.balance sheet date 资产负债表日 V= wWY*C  
  108.net realizable value 可变现净值 Chso]N.1  
  109.storeroom 仓库 ~-J!WC==U  
  110.sale invoice 销售发票 W{@,DQ  
  111.price list 价目表 P0 4Q_A  
  112.positive confirmation request 积极式询证函 )c6t`SBwi  
  113.negative confirmation request 消极式询证函 5u5-:#sLy  
  114.purchase requisition 请购单 $V/Hr/0  
  115.receiving report 验收报告 Yo-$Z-ud  
  116.gross margin 毛利 eE=}^6)(*  
  117.manufacturing overhead 制造费用 v~B "Il  
  118.material requisition 领料单 ffH]`N  
  119.inventory-taking 存货盘点 s@$SM,tnn  
  120.bond certificate 债券 "z8iuF  
  121.stock certificate 股票 `T#Jiq E  
  122.audit report 审计报告 a62'\wF>D  
  123.entity 被审计单位 +hZ{/  
  124.addressee of the audit report 审计报告的收件人 /s~(? =qYH  
  125.unqualified opinion 无保留意见 G~ONHXL  
  126.qualified opinion 保留意见 |XrGf2P9u  
  127.disclaimer of opinion 无法表示意见 !_ P-?u  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Jx+e_k$gHO  
  A (2)absorbed overhead 已吸收制造费用 |a|##/  
  A (3)absorption costing 吸收成本计算 ;t xW\iy%Z  
  A (4)account 账户,报表   j 9sLR  
  A (5)accounting postulate 会计假设   &Hj1jM'  
  A (6)accounting series release 会计公告文件   t&>eZ"  
  A (7)accounting valuation 会计计价   eWk W,a  
  A (8)account sale 承销清单 w3>.d(Q  
  A (9)accountability concept 经营责任概念   7`P1=`..  
  A (10)accountancy 会计职业   oC  }  
  A (11)accountant 会计师   IW>\\&pJ  
  A (12)accounting 会计   Io* mFa?  
  A (13)agency cost 代理成本   (?vKe5  
  A (14)accounting bases 会计基础   0l'"idra  
  A (15)accounting manual 会计手册    _(_U=  
  A (16)accounting period 会计期间   aYmN' POi  
  A (17)accounting policies 会计方针   9O{b8=\}  
  A (18)accounting rate of return 会计报酬率   D,,$  
  A (19)accounting reference date 会计参照日   C"cBlru8B  
  A (20)accounting reference period 会计参照期间   na`8ulN_  
  A (21)accrual concept 应计概念   lHc|: vG?  
  A (22)accrual expenses 应计费用   E]&tgZO  
  A (23)acid test ration 速动比率(酸性测试比率)   ( L 8V)1N  
  A (24)acquisition 购置   8b|m66#|  
  A (25)acquisition accounting 收购会计   '-2|GX_ o  
  A (26)activity based accounting 作业基础成本计算   +01bjM6F_1  
  A (27)adjusting events 调整事项   5uAUi=XA>S  
  A (28)administrative expenses 行政管理费   jQ X9KwSP  
  A (29)advice note 发货通知   )J(@e4;Rv  
  A (30)amortization 摊销   #W2#'J:l  
  A (31)analytical review 分析性检查   KkPr08  
  A (32)annual equivalent cost 年度等量成本法   ,AuejMd  
  A (33)annual report and accounts 年度报告和报表   q+1SU6x'm  
  A (34)appraisal cost 检验成本   [E:-$R  
  A (35)appropriation account 盈余分配账户   |QO)x En~  
  A (36)articles of association 公司章程细则   f eA(Rj  
  A (37)assets 资产   eCy]ugsi%  
  A (38)assets cover 资产保障   15Vo_ wD<y  
  A (39)asset value per share 每股资产价值   )%Lgo${[;  
  A (40)associated company 联营公司   K-6+fgeB  
  A (41)attainable standard 可达标准   2O+fjs  
"*oN~&flc  
 A (42)attributable profit 可归属利润   `XK+Y  
  A (43)audit 审计   [h@MA|  
  A (44)audit report 审计报告   r Cn"{.rI  
  A (45)auditing standards 审计准则   ;_D5]kl`  
  A (46)authorized share capital 额定股本   12S[m~L%  
  A (47)available hours 可用小时   e =4k|8G  
  A (48)avoidable costs 可避免成本 wg{Y6X yH  
  B (49)back-to-back loan 易币贷款   B[{Ie G'  
  B (50)backflush accounting 倒退成本计算   Jo9!:2?  
  B (51)bad debts 坏帐   :qxd s>Xm  
  B (52)bad debts ratio 坏帐比率   kOLS<>.  
  B (53)bank charges 银行手续费   idGhWV'  
  B (54)bank overdraft 银行透支   H\RuYCn2G  
  B (55)bank reconciliation 银行存款调节表   !k0t (.  
  B (56)bank statement 银行对账单   zE_t(B(Q  
  B (57)bankruptcy 破产   -^<`v{} Dn  
  B (58)basis of apportionment 分摊基础   w*qmC<D$A  
  B (59)batch 批量   SO}en[()O  
  B (60)batch costing 分批成本计算   bl-t>aO*.V  
  B (61)beta factor B(市场)风险因素   5c+7c@.  
  B (62)bill 账单   8+U':xR  
  B (63)bill of exchange 汇票   /u N3"m5i  
  B (64)bill of landing 提单    0ZpWfL  
  B (65)bill of materials 用料预计单   o](nK5?  
  B (66)bill payable 应付票据   K$Yc!4M  
  B (67)bill receivable 应收票据   '$5o5\  
  B (68)bin card 存货记录卡   ?Ulc`-d  
  B (69)bonus 红利   sAKQ.8$h*  
  B (70)book-keeping 薄记   pgU4>tyD  
  B (71)Boston classification 波士顿分类   Q =cbHDB  
  B (72)breakeven chart 保本图   G##^xFx  
  B (73)breakeven point 保本点   `Ef &h V  
  B (74)breaking-down time 复位时间   Gj(UA1~1  
  B (75)budget 预算   D[iIj_CKQ  
  B (76)budget center 预算中心   hR3Pa'/i  
  B (77)budget cost allowance 预算成本折让   (!&g (l;  
  B (78)budget manual 预算手册   wJF Fg :  
  B (79)budget period 预算期间   S&m5]h!D  
  B (80)budgetary control 预算控制   ?FRQ!R  
  B (81)budgeted capacity 预算生产能力   kzcD}?mSS  
  B (82)burden 制造费用   tf@x}  
  B (83)business center 经营中心   NurbioFL  
  B (84)business entity 营业个体   ^Wz3 q-^  
  B (85)business unit 经营单位   q{t"=@lX01  
 B (86)buy-out management 管理性购买产权   L u?)Rya  
  B (87)by-product 副产品 vXi}B  
  C (88)called-up share capital 催缴股本   !saKAb}d7H  
  C (89)capacity 生产能力   *cn#W]AE  
  C (90)capacity ratios 生产能力比率   |Zo_x} 0  
  C (91)capital 资本   `[J(a u$z  
  C (92)capital assets pricing model资本资产计价模式   3tTz$$-#  
  C (93)capital commitment 承诺资本   ^. i;,  
  C (94)capital employed 已运用的资本   P!)k4n  
  C (95)capital expenditure 资本支出   %C8fv|@:f  
  C (96)capital expenditureauthorization 资本支出核准   TAu*lL(F  
  C (97)capital expenditure control 资本支出控制   .DkDMg1US  
  C (98)capital expenditure proposal资本支出申请   4c_F>Jw[  
  C (99)capital funding planning 资本基金筹集计划   @tLoU%  
  C (100)capital gain 资本收益   y|+ltAK  
  C (101)capital investment appraisal资本投资评估   4';]fmf@[i  
  C (102)capital maintenance 资本保全   ;ckv$S[p  
  C (103)capital resource planning 资本资源计划   6c>tA2G|8  
  C (104)capital surplus 资本盈余   x{|n>3l`b9  
  C (105)capital turnover 资本周转率   9N'um%J3%s  
  C (106)card 记录卡   \T_?<t,UT  
  C (107)cash 现金   m 5NF)eL  
  C (108)cash account 现金账户   &sx|sLw)  
  C (109)cash book 现金账薄   q61 rNOw_  
  C (110)cash cow 金牛产品   Pk; 9\0k7  
  C (111)cash flow 现金流量   "lf_`4  
  C (112)cash discounted 现金贴现   (A*r&Ak[  
  C (113)cash flow budget 现金流量预算   1% )M-io  
  C (114)cash flow statement 现金流量表   ,b@0Qa"  
  C (115)cash ledger 现金分类账   g/q$;cB  
  C (116)cash limit 现金限额   oLn| UWe_  
  C (117)CCA 现时成本会计   e-o s0F  
  C (118)center 中心   9e Dji,  
  C (119)changeover time 变更时间   Y4Z?`TL  
  C (120)chartered entity 特许经济个体   wz!]]EQ!o  
  C (121)cheque 支票   I$`Vw >  
  C (122)cheque register 支票登记薄   '}5}wCLA  
  C (123)coin analysis 零钱分类   Sg<''pUh  
  C (124)classification 分类   #1zWzt|DW  
  C (125)clock card 工时卡   !+M H?A  
  C (126)code 代码   K(plzQ3  
  C (127)commitment accounting 承诺确认会计   I#Tl  
  C (128)common cost 共同成本   ANCgch\  
  C (129)company limited byguarantee 有限担保责任公司   ' U)~|(\i  
C (130)company limited shares 股份有限公司   8}Y( @ %4  
  C (131)competitive position 竞争能力状况   nu$LWC-  
  C (132)concept 概念   7@vc Qv kC  
  C (133)conglomerate 跨行业企业   C_#0Y_O  
  C (134)consistency concept 一致性概念   kkrQ;i)Z  
  C (135)consolidated accounts 合并报表   =dX*:An  
  C (136)consolidation accounting 合并会计   ?k_=?m  
  C (137)consortium 财团   Q$,8yTM  
  C (138)contingency plan 应急计划   M14_w ,  
  C (139)contingent liabilities 或有负债   ~9oS~fP?I  
  C (140)continuous operation 连续生产   ~|J6M  
  C (141)contra 抵消   cp?`\P  
  C (142)contract cost 合同成本   HXdPKS4q  
  C (143)contract costing 合同成本计算   VUF7-C*  
  C (144)contribution 贡献毛益   BJj~fNm1Zr  
  C (145)contribution centre 贡献中心   /,0t,"&Aqa  
  C (146)contribution chart 贡献图   @-b}iP<T  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CsSB'+&{  
  C (148)contribution to salesration 贡献毛益对销售比率   o-O/MS   
  C (149)control 控制   ^s5.jlZr@  
  C (150)control account 控制帐户   Ca BTqo  
  C (151)control limits 控制限度    ]NAPvw#p  
  C (152)controllability concept 可控制概念   RFK N,oB  
  C (153)controllable cost 可控制成本   A{6ZEQAh>  
  C (154)conversion cost 加工成本   $LRFG(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?o.G@-  
  C (156)corporate appraisal 公司评估   9$DVG/  
  C (157)corporate planning 公司计划   xJ&StN/'  
  C (158)corporate social reporting 公司社会报告   7FDraEr#f  
  C (159)corporation 股份公司   1C$^S]v%a  
  C (160)cost 成本   KUyua~tF  
  C (161)cost account 成本帐户   LOida#R  
  C (162)cost accounting 成本会计   yJp& A  
  C (163)cost accounting manual 成本手册   FxZ\)Y   
  C (164)cost accounts calendar 成本报表的日历时间   TVFGonVY  
  C (165)cost adjustment 成本调整   sa#"@j)  
  C (166)cost allocation 成本分配   ,Fr{i1Ky  
  C (167)cost apportionment 成本分摊   QHs]~Ja  
  C (168)cost attribution 成本归属   R9CAw>s  
  C (169)cost audit 成本审计   fRa1m?%s  
  C (170)cost behaviour 成本性态   tIr66'8  
  C (171)cost benefit analysis 成本效益分析   Y*}Sq|y  
  C (172)cost center 成本中心   e;6Sj  
  C (173)cost driver 成本动因
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