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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 ;_|4c7  
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  1.audit   审计 5ug|crX  
  2.attestation   鉴证 H!OX1F  
  3.credibility   可信赖程度 FZZO-,xa  
  4.audit of financial statements 财务报表审计 9vwm RVN  
  5.agreed-upon procedures 执行商定程序 261? 8&c  
  6.high levels of assurance 高水平保证 "M\rO!f:  
  7.compilation 编制 ;cPPx`0$9  
  8.reliability 可靠性 jAv3qMQA  
  9.relevance 相关性 bhbTloCR  
  10.professional skepticism 职业谨慎 f1elzANy  
  11.objectivity 客观性 r ?<kWR?w  
  12. professional competence 专业胜任能力 B9KBq $e  
  13.Senior/CPA-in-charge 项目经理 JRZp 'Ln  
  14.audit engagement letter 业务约定书 gu~R4 @3  
  15.recurring audit 连续审计 nt-_)4Fm  
  16.the client 委托人 XzqB=iX  
  17.change CPA 更换注册会计 a^E>LJL  
  18.the existing CPA 现任注册会计师 %6Vb1?x  
  19.the successor CPA 后任注册会计师 W=LJhCpRHj  
  20.the preceding CPA前任注册会计师 gy~2LY!}  
  21.issue the audit report 出具审计报告 @'G PZpbvZ  
  22.expert 专家 %|^,Q -i,  
  23.the board of directors 董事会 7#oq|5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;*9<lUvu  
  25.assess material misstatement risks评估重大错报风险 J7aYi]vI  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /"m#mh L  
  27.a general knowledge of —— 初步了解―――的情况 |:4?K*w",  
  28.a more knowledge of—— 进一步了解的情况 1[#sHj$Na`  
  29.the prior year‘s working papers 以前年度工作底稿 NXDkGO/*  
  30.minutes of meeting 会议纪要 }|N88PN  
  31.business risks 经营风险 2Ub-ufkU  
  32.appropriateness 适当性 5} ur,0{  
  33.accounting estimate 会计估计 1@|%{c&+9  
  34.management representations 管理层声明 55UPd#E'  
  35.going concern assumption 持续经营假设 _3wK: T{:  
  36.audit plan 审计计划 q #7Nk)<.  
  37.significant audit areas 重点审计领域 t%5bDdo  
  38.error 错误 }LQV2 hKTG  
  39.fraud舞弊 !$ii*}  
  40.modified or additional procedures 修改或追加审计程序 8;c\} D  
  41.misappropriation of assets 侵占资产 wq!9wk9  
  42.transactions without substance 虚假交易 0R `>F">  
  43.unusual pressures 异常压力 ^,vFxN--q  
  44.the suspected noncompliance 涉嫌存在违法行为 r!eW]M  
  45.materialiy 重要性 PYs0w6o  
  46.exceed the materiality level 超过重要性水平 m_Z(osoE#W  
  47.approach the materiality level 接近重要性水平 L;L_$hu)  
  48.an acceptably low level 可接受水平 )Y'g;  
  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 Nq\)o{<1  
  50.misstatements or omissions 错报或漏报 Q=vo5)t   
  51.aggregate 总计 ;L#RFdh  
  52.subsequent events 期后事项 I@O9bxR?  
  53.adjust the financial statements 调整财务报表 "x HK*  
  54.perform additional audit procedures 实施追加的审计程序 /-m)  
  55.audit risk 审计风险 F9r/ M"5  
  56.detection risk 检查风险 Eyk:pnKJb  
  57.inappropriate audit opinion 不适当的审计意见 }NG P!  
  58.material misstatement 重大的错报 qwnVtD  
  59.tolerable misstatement 可容忍错报 f8qDmk5s  
  60.the acceptable level of detection risk 可接受的检查风险 9=/4}!.  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 UzIE,A  
  62.simall business 小规模企业 <RbfW'<G  
  63.accounting system 会计系统 \w1',"l`  
  64.test of control 控制测试 |M t2  
  65.walk-through test 穿行测试 f<nK;  
  66.communication 沟通 _s5FYb#  
  67.flow chart 流程图 i ps)-1  
  68.reperformance of internal control 重新执行 f\q5{#"z  
  69.audit evidence 审计证据 !O}e)t  
  70.substantive procedures 实质性程序 Vkd_&z7  
  71.assertions 认定 =A{'57yP  
  72.esistence 存在 "AKr;|m  
  73.occurrence 发生 Q8QB{*4  
  74.completeness 完整性 ht>/7.p]  
  75.rights and obligations 权利和义务 JdUdl_D z  
  76.valuation and allocation 计价和分摊 }Y!s:w#  
  77.cutoff 截止 Rbr:Q]zGN  
  78.accuracy 准确性 Mw-L?j0o[k  
  79.classification 分类 j%Z5[{!/,X  
  80.inspection 检查 (vzYgU,  
  81.supervision of counting 监盘 QJi H^KY6  
  82.observation 观察 $FX$nY  
  83.confirmation 函证 c(FGW7L<  
  84.computation 计算 (a-Lx2T  
  85.analytical procedures 分析程序 0pW;H|h  
  86.vouch 核对 AFvv+ ss  
  87.trace 追查 YPq:z"`-y4  
  88.audit sampling 审计抽样 (4yXr|to}  
  89.error 误差 |wQ3+WN|  
  90.expected error 预期误差 6-/W4L)?>  
  91.population 总体 KydAFxUb  
  92.sampling risk 抽样风险 3$ :F/H  
  93.non- sampling risk 非抽样风险 t]]Ig  
  94.sampling unit 抽样单位 |JWYsqJ0U  
  95.statistical sampling 统计抽样 kRbJK  
  96.tolerable error 可容忍误差 Otq1CD9  
  97.the risk of under reliance 信赖不足风险 g+QIhur  
  98.the risk of over reliance 信赖过度风险 -a~n_Z>_  
  99.the risk of incorrect rejection 误拒风险 O\Z!7UQ$  
  100. the risk of incorrect acceptance 误受风险 SAf)#HXa  
  101.working trial balance 试算平衡表 `v<S  
  102.index and cross-referencing 索引和交叉索引 1uG)U)y/Q  
  103.cash receipt 现金收入 N=T}  
  104.cash disbursement 现金支出 w\N\J^5,Q  
  105.bank statement 银行对账单 v''J@F7  
  106.bank reconciliation 银行存款余额调节表 $ dK430_B  
  107.balance sheet date 资产负债表日 `nEqw/I  
  108.net realizable value 可变现净值 eX}aa0  
  109.storeroom 仓库 /kRCCs8t}  
  110.sale invoice 销售发票 Z(R0IW  
  111.price list 价目表 <ME>#,  
  112.positive confirmation request 积极式询证函 }0@@_Y]CC  
  113.negative confirmation request 消极式询证函 v.TgB)  
  114.purchase requisition 请购单 Y9vi&G?Jl  
  115.receiving report 验收报告  ggM~Chr  
  116.gross margin 毛利 @W$ha y  
  117.manufacturing overhead 制造费用 ed_+bCNy  
  118.material requisition 领料单 ZfVY:U:o>  
  119.inventory-taking 存货盘点 #<sK3PT  
  120.bond certificate 债券 60A!Gob  
  121.stock certificate 股票 $MNJsc^n  
  122.audit report 审计报告 S<'_{uz  
  123.entity 被审计单位 3b_/QT5!  
  124.addressee of the audit report 审计报告的收件人 =OPX9oG  
  125.unqualified opinion 无保留意见 ~Jw84U{$  
  126.qualified opinion 保留意见 R~[~(`/S  
  127.disclaimer of opinion 无法表示意见 JTBt=u{6^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o~"Y_dLsW  
  A (2)absorbed overhead 已吸收制造费用 CAom4 Sp'  
  A (3)absorption costing 吸收成本计算 @o'L!5Y  
  A (4)account 账户,报表   Ya!e8 3-r  
  A (5)accounting postulate 会计假设   ,1~zMzw^  
  A (6)accounting series release 会计公告文件   `T7TWv"M  
  A (7)accounting valuation 会计计价   c9CFGo?)N  
  A (8)account sale 承销清单 7w8UnPuM  
  A (9)accountability concept 经营责任概念   mQ`2c:Rn&7  
  A (10)accountancy 会计职业   v.>K )%`#  
  A (11)accountant 会计师   8+".r2*_iO  
  A (12)accounting 会计   y3QS! 3I  
  A (13)agency cost 代理成本   `jTB9A"  
  A (14)accounting bases 会计基础   !dh:jPpKq  
  A (15)accounting manual 会计手册   /7p(%vr  
  A (16)accounting period 会计期间   HyKA+ 7}  
  A (17)accounting policies 会计方针   ^>Z7."uGY  
  A (18)accounting rate of return 会计报酬率   g&EK^q  
  A (19)accounting reference date 会计参照日   GJ2ZK=/  
  A (20)accounting reference period 会计参照期间   a;-%C{S9r  
  A (21)accrual concept 应计概念   *vIP\NL?H  
  A (22)accrual expenses 应计费用   shy[>\w  
  A (23)acid test ration 速动比率(酸性测试比率)   zF{~Md1  
  A (24)acquisition 购置   /]-yZ0hX0O  
  A (25)acquisition accounting 收购会计   XD0a :T)  
  A (26)activity based accounting 作业基础成本计算   +_bxza(ma{  
  A (27)adjusting events 调整事项   x^pt^KR;  
  A (28)administrative expenses 行政管理费   e<a*@ P,  
  A (29)advice note 发货通知   (&r` l&0  
  A (30)amortization 摊销   %, iAn gF'  
  A (31)analytical review 分析性检查   L+ XAbL)  
  A (32)annual equivalent cost 年度等量成本法   zks7wt]A  
  A (33)annual report and accounts 年度报告和报表   P?n4B \!  
  A (34)appraisal cost 检验成本   B)L0hi  
  A (35)appropriation account 盈余分配账户   J-uQF|   
  A (36)articles of association 公司章程细则   M l@F  
  A (37)assets 资产   mT UoFXX[  
  A (38)assets cover 资产保障   Buh}+n2]5  
  A (39)asset value per share 每股资产价值    &.s.g\  
  A (40)associated company 联营公司   +,$pcf<[V  
  A (41)attainable standard 可达标准   -KfK~P3PF  
7[mfI?*m  
 A (42)attributable profit 可归属利润   f>4|>kS  
  A (43)audit 审计   PeqW+Q.  
  A (44)audit report 审计报告   >G%oWRk  
  A (45)auditing standards 审计准则   F.1u9)   
  A (46)authorized share capital 额定股本   nTwJR  
  A (47)available hours 可用小时   rKFnivGT  
  A (48)avoidable costs 可避免成本 FPF$~ sX  
  B (49)back-to-back loan 易币贷款   >qr/1mW  
  B (50)backflush accounting 倒退成本计算   w{k^O7~  
  B (51)bad debts 坏帐   y06* *f)  
  B (52)bad debts ratio 坏帐比率   :FH&#Eq~4  
  B (53)bank charges 银行手续费   9Oq(` 4  
  B (54)bank overdraft 银行透支   #>,E"-]f  
  B (55)bank reconciliation 银行存款调节表   AJ & j|/  
  B (56)bank statement 银行对账单   ~x<?Pj  
  B (57)bankruptcy 破产   WcY_w`*L  
  B (58)basis of apportionment 分摊基础   Rf>)#hn%  
  B (59)batch 批量   EQd<!)HZ  
  B (60)batch costing 分批成本计算   Yo' Y-h#  
  B (61)beta factor B(市场)风险因素   !!V1#?0jw  
  B (62)bill 账单   P:vp/x!  
  B (63)bill of exchange 汇票   FBB<1({A  
  B (64)bill of landing 提单   *) T"-}F  
  B (65)bill of materials 用料预计单   8HJ,6Lr;  
  B (66)bill payable 应付票据   GI,TE  
  B (67)bill receivable 应收票据   [XDV-6KCE.  
  B (68)bin card 存货记录卡   \-[bU6\A\  
  B (69)bonus 红利   ~"J1 @<  
  B (70)book-keeping 薄记   %D:VcY9OC  
  B (71)Boston classification 波士顿分类   Yk?q\1  
  B (72)breakeven chart 保本图   zp}pS2DU  
  B (73)breakeven point 保本点   ^dhx/e%s  
  B (74)breaking-down time 复位时间   }d>.Nj#zh  
  B (75)budget 预算   ~TS!5Wiv  
  B (76)budget center 预算中心   Qox/abC h  
  B (77)budget cost allowance 预算成本折让   Q3&D A1b`  
  B (78)budget manual 预算手册   DbFe;3  
  B (79)budget period 预算期间   Y`eF9Im,  
  B (80)budgetary control 预算控制   3BD&;.<r  
  B (81)budgeted capacity 预算生产能力   6m(? (6+;K  
  B (82)burden 制造费用   vWM&4|Q1~  
  B (83)business center 经营中心   AH/o- $C&  
  B (84)business entity 营业个体   r6 3l (  
  B (85)business unit 经营单位   +75"Q:I  
 B (86)buy-out management 管理性购买产权   Kb{&a  
  B (87)by-product 副产品 00dY?d{[D  
  C (88)called-up share capital 催缴股本   3F!)7  
  C (89)capacity 生产能力   h%W,O,K/  
  C (90)capacity ratios 生产能力比率   )AR- b8..o  
  C (91)capital 资本   Tsb}\  
  C (92)capital assets pricing model资本资产计价模式   \#J q%nd  
  C (93)capital commitment 承诺资本   S(xs;tZ  
  C (94)capital employed 已运用的资本   Z8Y& #cB  
  C (95)capital expenditure 资本支出   X`WS&!C<  
  C (96)capital expenditureauthorization 资本支出核准   >4kQ9lXL  
  C (97)capital expenditure control 资本支出控制   Wex2Fd?DO  
  C (98)capital expenditure proposal资本支出申请   U\qbr.<  
  C (99)capital funding planning 资本基金筹集计划   $|J+  
  C (100)capital gain 资本收益   6Y,&q|K  
  C (101)capital investment appraisal资本投资评估   %k['<BYG<  
  C (102)capital maintenance 资本保全   pt3)yj&XE  
  C (103)capital resource planning 资本资源计划   CdmpKkq#  
  C (104)capital surplus 资本盈余   Al8Dw)uG{  
  C (105)capital turnover 资本周转率   SG\ /m'F  
  C (106)card 记录卡   8,[ *BgeX  
  C (107)cash 现金   q. Jx|x  
  C (108)cash account 现金账户   -=8f*K[W  
  C (109)cash book 现金账薄   8J$1N*J|  
  C (110)cash cow 金牛产品   YlG#sBzl  
  C (111)cash flow 现金流量   *WJK&  
  C (112)cash discounted 现金贴现   biS[GyQ  
  C (113)cash flow budget 现金流量预算   mk!8>XvM  
  C (114)cash flow statement 现金流量表   uE(5q!/  
  C (115)cash ledger 现金分类账   O{\<Izm`D  
  C (116)cash limit 现金限额   Hf_ p e  
  C (117)CCA 现时成本会计   t g-(e=S4P  
  C (118)center 中心   ',WJ'g  
  C (119)changeover time 变更时间   {Ke IYjE  
  C (120)chartered entity 特许经济个体   ;y@zvec4  
  C (121)cheque 支票   ^OIo  
  C (122)cheque register 支票登记薄   dnwzf=+>e  
  C (123)coin analysis 零钱分类   W? E,"z  
  C (124)classification 分类   |IzL4>m:;  
  C (125)clock card 工时卡   ~p n$'1Q  
  C (126)code 代码   0]'  2i  
  C (127)commitment accounting 承诺确认会计   -UzWLVB^  
  C (128)common cost 共同成本   zZRLFfz<9  
  C (129)company limited byguarantee 有限担保责任公司   o~9*J)X5i  
C (130)company limited shares 股份有限公司   ]:?S}DRG  
  C (131)competitive position 竞争能力状况   4 Sk@ v  
  C (132)concept 概念   ,%xat`d3,3  
  C (133)conglomerate 跨行业企业   J>#yA0QD2  
  C (134)consistency concept 一致性概念   K3tW Y 4-  
  C (135)consolidated accounts 合并报表   iWr #H  
  C (136)consolidation accounting 合并会计   eX"Ecl{  
  C (137)consortium 财团   ELMz~vp  
  C (138)contingency plan 应急计划   |4 j6}g\  
  C (139)contingent liabilities 或有负债   #<m2Xo?d]  
  C (140)continuous operation 连续生产   04v ~ K  
  C (141)contra 抵消   +N+117m  
  C (142)contract cost 合同成本   [qkW/qS  
  C (143)contract costing 合同成本计算   g +gcH  
  C (144)contribution 贡献毛益   !- QB>`7$  
  C (145)contribution centre 贡献中心   *9=}f;~  
  C (146)contribution chart 贡献图   <im}R9eJ1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   uBg# zx  
  C (148)contribution to salesration 贡献毛益对销售比率   'w72i/  
  C (149)control 控制   :]Om4Q\-#  
  C (150)control account 控制帐户   gYGoJH1  
  C (151)control limits 控制限度   (]I=';\  
  C (152)controllability concept 可控制概念   R N@)nc_  
  C (153)controllable cost 可控制成本   Xg_l4!T_l  
  C (154)conversion cost 加工成本   *,O3@,+>H  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }.9a!/@Aj  
  C (156)corporate appraisal 公司评估   qyKR]%yzi  
  C (157)corporate planning 公司计划   4Jc~I  
  C (158)corporate social reporting 公司社会报告   4s_5>r4  
  C (159)corporation 股份公司   &K[~Ab_  
  C (160)cost 成本   BLqK5~  
  C (161)cost account 成本帐户   iRG6Cw2  
  C (162)cost accounting 成本会计   b|kL*{;  
  C (163)cost accounting manual 成本手册   |G6'GTwZD  
  C (164)cost accounts calendar 成本报表的日历时间   I D-I<Ev  
  C (165)cost adjustment 成本调整   xpuTh"ED  
  C (166)cost allocation 成本分配   N:+EGmp  
  C (167)cost apportionment 成本分摊   $;=?[Cn  
  C (168)cost attribution 成本归属   xmC5uT6L3M  
  C (169)cost audit 成本审计   |)%H_TXTy  
  C (170)cost behaviour 成本性态   -}oH],C  
  C (171)cost benefit analysis 成本效益分析   :cXN Fu\C  
  C (172)cost center 成本中心   *x p_#  
  C (173)cost driver 成本动因
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