论坛风格切换切换到宽版
  • 1868阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
D[M?27  
!yrHVc  
注会《审计》英语常用词汇 cU|jT8Q4H  
#jiq Rhm  
i]pG}SJ  
  1.audit   审计 &S]v+wF  
  2.attestation   鉴证 MX,0gap  
  3.credibility   可信赖程度 GJPZ[bo  
  4.audit of financial statements 财务报表审计 F9r*ZyNlx  
  5.agreed-upon procedures 执行商定程序 o#/iR]3  
  6.high levels of assurance 高水平保证 sb.SpF>   
  7.compilation 编制 ifZNl,  
  8.reliability 可靠性 I xBO$ 2  
  9.relevance 相关性 FoCkTp+/  
  10.professional skepticism 职业谨慎 b0 `9wn  
  11.objectivity 客观性 B)8Hj).@B  
  12. professional competence 专业胜任能力 }* JMc+!9@  
  13.Senior/CPA-in-charge 项目经理 zAJUL  
  14.audit engagement letter 业务约定书 v"~I( kf$  
  15.recurring audit 连续审计 !Jl0Eu  
  16.the client 委托人 %Oqe7Cx>+  
  17.change CPA 更换注册会计 T]-~?;Jh8  
  18.the existing CPA 现任注册会计师 o1+]6s+j}  
  19.the successor CPA 后任注册会计师 ^?[<!VBI  
  20.the preceding CPA前任注册会计师 Q@VnJ,  
  21.issue the audit report 出具审计报告 UROi.976D  
  22.expert 专家 olh3 R.M<  
  23.the board of directors 董事会 ][#*h`I  
  24.knowledge of the entity‘ s business 了解被审计单位情况 tdF[2@?+  
  25.assess material misstatement risks评估重大错报风险 KBA%  
  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 \zL 7 j 4  
  27.a general knowledge of —— 初步了解―――的情况 f`=T@nA  
  28.a more knowledge of—— 进一步了解的情况 N o\&~  
  29.the prior year‘s working papers 以前年度工作底稿 "e<. n  
  30.minutes of meeting 会议纪要 ODA#vAc!  
  31.business risks 经营风险 m-92G8'  
  32.appropriateness 适当性 6FMW g:{  
  33.accounting estimate 会计估计 -GVG1#5  
  34.management representations 管理层声明 Y_hRL&u3W  
  35.going concern assumption 持续经营假设 tN> B$sv  
  36.audit plan 审计计划 6 <S& ~q  
  37.significant audit areas 重点审计领域 X>8?p'*  
  38.error 错误 G>>u#>0  
  39.fraud舞弊 3eP0v  
  40.modified or additional procedures 修改或追加审计程序 kA=~ 8N  
  41.misappropriation of assets 侵占资产 v} ;qMceJ  
  42.transactions without substance 虚假交易 wN hR(M7  
  43.unusual pressures 异常压力 5THS5'  
  44.the suspected noncompliance 涉嫌存在违法行为 <dPxy`_  
  45.materialiy 重要性 WTs[Sud/  
  46.exceed the materiality level 超过重要性水平 f<p4P kv  
  47.approach the materiality level 接近重要性水平 r ;8z"*  
  48.an acceptably low level 可接受水平 a;(zH*/XK  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 BG0M j2  
  50.misstatements or omissions 错报或漏报 X`QW(rq   
  51.aggregate 总计 ~7WXjVZ  
  52.subsequent events 期后事项 '?3z6%  
  53.adjust the financial statements 调整财务报表 h^$}1[  
  54.perform additional audit procedures 实施追加的审计程序 qpqz. {\  
  55.audit risk 审计风险 H<7DcwXv  
  56.detection risk 检查风险 z TT  
  57.inappropriate audit opinion 不适当的审计意见 C_ZD<UPA\  
  58.material misstatement 重大的错报 RXS|-_$  
  59.tolerable misstatement 可容忍错报 ^J~A+CEf"W  
  60.the acceptable level of detection risk 可接受的检查风险 Zbh]SF{3F  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m&0BbyE.z  
  62.simall business 小规模企业 M2P@ &  
  63.accounting system 会计系统 C!k9JAa$Z  
  64.test of control 控制测试 $"{3yLg  
  65.walk-through test 穿行测试 EZumJ."  
  66.communication 沟通 iZ6C8HK&&  
  67.flow chart 流程图 VSpt&19  
  68.reperformance of internal control 重新执行 3]OP9!\6  
  69.audit evidence 审计证据  `pd   
  70.substantive procedures 实质性程序 39aCwhh7v  
  71.assertions 认定 SA+%c)j29  
  72.esistence 存在 yki51rOI*  
  73.occurrence 发生 s?x>Yl %  
  74.completeness 完整性 %i -X@.P  
  75.rights and obligations 权利和义务 skD k/-*R  
  76.valuation and allocation 计价和分摊  QXxLe*  
  77.cutoff 截止 >{qK ]xj  
  78.accuracy 准确性 VIYksv   
  79.classification 分类 }A)36  
  80.inspection 检查 jw(> @SXz  
  81.supervision of counting 监盘 %*6oUb  
  82.observation 观察 6SBvn%  
  83.confirmation 函证 j YIV^o 0  
  84.computation 计算 j_'rhEdLP  
  85.analytical procedures 分析程序 %3c|  
  86.vouch 核对 M?~<w)L}  
  87.trace 追查 K l0t yeT  
  88.audit sampling 审计抽样 +fP/|A8P  
  89.error 误差 L+~YCat|$U  
  90.expected error 预期误差 VXc+Wm*W  
  91.population 总体 ,*nZf|  
  92.sampling risk 抽样风险 *&dW\fx  
  93.non- sampling risk 非抽样风险 Ce5w0&VlS  
  94.sampling unit 抽样单位 k# Ez  
  95.statistical sampling 统计抽样 M o"JV  
  96.tolerable error 可容忍误差 zdjM%l);  
  97.the risk of under reliance 信赖不足风险 $v'Y:  
  98.the risk of over reliance 信赖过度风险 s\Pt,I@Y_  
  99.the risk of incorrect rejection 误拒风险 k BiBXRt  
  100. the risk of incorrect acceptance 误受风险 x*R8^BA]pR  
  101.working trial balance 试算平衡表 1ntkM?  
  102.index and cross-referencing 索引和交叉索引 =2nn "YVP  
  103.cash receipt 现金收入 S\3AW,c]w  
  104.cash disbursement 现金支出 ,bVS.A'o  
  105.bank statement 银行对账单 q1TW?\pjb:  
  106.bank reconciliation 银行存款余额调节表 2l)9Lz=;L  
  107.balance sheet date 资产负债表日 ;N$0)2w  
  108.net realizable value 可变现净值 A`x -L  
  109.storeroom 仓库 5@UC c  
  110.sale invoice 销售发票 5rfH;`  
  111.price list 价目表 .A*VLF*m  
  112.positive confirmation request 积极式询证函 NlF0\+h  
  113.negative confirmation request 消极式询证函 2B9 i R  
  114.purchase requisition 请购单 =CKuiO.j  
  115.receiving report 验收报告 #6N+5Yx_[  
  116.gross margin 毛利 4z9#M;q T  
  117.manufacturing overhead 制造费用 ~3'RW0  
  118.material requisition 领料单 vcw>v={x  
  119.inventory-taking 存货盘点 p2Dh3)&  
  120.bond certificate 债券 . Z*j!{@c  
  121.stock certificate 股票 &SjHrOG?  
  122.audit report 审计报告 5 PGlR!^  
  123.entity 被审计单位 c/<Sa|'  
  124.addressee of the audit report 审计报告的收件人 \]T=j#.S$  
  125.unqualified opinion 无保留意见 ~MhgAC  
  126.qualified opinion 保留意见 ]>)u+|  
  127.disclaimer of opinion 无法表示意见 p<=(GY-  
  128.adverse opinion 否定意见
z/ Ns5  
.# 6n  
A (1)ABC 作业基础成本计算   g5tjj.  
  A (2)absorbed overhead 已吸收制造费用 @e! Zc3  
  A (3)absorption costing 吸收成本计算 't|Un G  
  A (4)account 账户,报表   cBLR#Yu;O5  
  A (5)accounting postulate 会计假设   la\zaKC;>  
  A (6)accounting series release 会计公告文件   UCn*UX  
  A (7)accounting valuation 会计计价   MX!u$ei  
  A (8)account sale 承销清单 SZ5O89  
  A (9)accountability concept 经营责任概念   F l_dzh,E  
  A (10)accountancy 会计职业   n+{HNr  
  A (11)accountant 会计师   I*A0?{  
  A (12)accounting 会计   *xE"8pN/  
  A (13)agency cost 代理成本   m]FaEQVoE  
  A (14)accounting bases 会计基础   9Z,*h-o  
  A (15)accounting manual 会计手册   [=F>#8=  
  A (16)accounting period 会计期间   aho'|%y)  
  A (17)accounting policies 会计方针   t&GA6ML#s  
  A (18)accounting rate of return 会计报酬率   hrs#ZZ:E  
  A (19)accounting reference date 会计参照日   &1z)fD2  
  A (20)accounting reference period 会计参照期间   `fBG~NDw  
  A (21)accrual concept 应计概念   ;wij}y-6  
  A (22)accrual expenses 应计费用   mje<d"bW  
  A (23)acid test ration 速动比率(酸性测试比率)   q2x|%H RF  
  A (24)acquisition 购置   (Wd_G-da  
  A (25)acquisition accounting 收购会计   @+'c+  
  A (26)activity based accounting 作业基础成本计算   op hH9D  
  A (27)adjusting events 调整事项   uY^v"cw/F  
  A (28)administrative expenses 行政管理费   (^sh  
  A (29)advice note 发货通知   \Fj5v$J-  
  A (30)amortization 摊销   "?apgx 6  
  A (31)analytical review 分析性检查   9=t#5J#O  
  A (32)annual equivalent cost 年度等量成本法   <^lJr82  
  A (33)annual report and accounts 年度报告和报表   -O|&c9W.O  
  A (34)appraisal cost 检验成本   EY+/.=$x  
  A (35)appropriation account 盈余分配账户   3@^MvoC  
  A (36)articles of association 公司章程细则   t)-*.qZh  
  A (37)assets 资产   WnD^F>  
  A (38)assets cover 资产保障   %1Bn_  
  A (39)asset value per share 每股资产价值   Ua):y) A  
  A (40)associated company 联营公司   9$Ig~W)  
  A (41)attainable standard 可达标准   wL4Z W8_  
tIq>Oojdx  
 A (42)attributable profit 可归属利润   J+Q+&-a  
  A (43)audit 审计   FH)t:!#  
  A (44)audit report 审计报告   CF]i}xpWV  
  A (45)auditing standards 审计准则   yGU .AM  
  A (46)authorized share capital 额定股本   sK+ (v  
  A (47)available hours 可用小时   ^vJ"-{  
  A (48)avoidable costs 可避免成本 hf;S]8|F  
  B (49)back-to-back loan 易币贷款   OE_ QInb<  
  B (50)backflush accounting 倒退成本计算   yJ%t^ X_  
  B (51)bad debts 坏帐   !C Vuw  
  B (52)bad debts ratio 坏帐比率   L2KG0i`+  
  B (53)bank charges 银行手续费   z< z*Wz  
  B (54)bank overdraft 银行透支   EQ4#fAM)  
  B (55)bank reconciliation 银行存款调节表   ]b3/Es+  
  B (56)bank statement 银行对账单   >A-<ZS*N  
  B (57)bankruptcy 破产   R)ERx z#  
  B (58)basis of apportionment 分摊基础   kr%2w  
  B (59)batch 批量   &~RR&MdZ2  
  B (60)batch costing 分批成本计算   BR+nL6sU  
  B (61)beta factor B(市场)风险因素   z9[[C^C  
  B (62)bill 账单   l :/&E 6 9  
  B (63)bill of exchange 汇票   ~A6"sb=  
  B (64)bill of landing 提单   lWW+5  
  B (65)bill of materials 用料预计单   / /'Tck  
  B (66)bill payable 应付票据   {9L5Q  
  B (67)bill receivable 应收票据   yQ9ZhdQS  
  B (68)bin card 存货记录卡   *n8%F9F  
  B (69)bonus 红利   P` #QGZ>  
  B (70)book-keeping 薄记   /D<"wF }@J  
  B (71)Boston classification 波士顿分类   2K;#Evn'j  
  B (72)breakeven chart 保本图   )l_@t(_  
  B (73)breakeven point 保本点   'l~6ErBSg  
  B (74)breaking-down time 复位时间   r!7Y'|  
  B (75)budget 预算   Z,K7Ot0  
  B (76)budget center 预算中心   []|;qHhC~(  
  B (77)budget cost allowance 预算成本折让   0n.S,3|  
  B (78)budget manual 预算手册   !YiuwFt  
  B (79)budget period 预算期间   =+Im*mgNn  
  B (80)budgetary control 预算控制   'n0 .#E_  
  B (81)budgeted capacity 预算生产能力   P"1 S$oc  
  B (82)burden 制造费用   p,F^0OU2}:  
  B (83)business center 经营中心   #O~XVuvF0  
  B (84)business entity 营业个体   k@V#HC{t  
  B (85)business unit 经营单位   M`vyTuO3SO  
 B (86)buy-out management 管理性购买产权   r [s!F=^  
  B (87)by-product 副产品 m*Lo|F  
  C (88)called-up share capital 催缴股本   AVG>_$<  
  C (89)capacity 生产能力   JS2nXs1  
  C (90)capacity ratios 生产能力比率   HG%Z "d  
  C (91)capital 资本   >E:<E'L  
  C (92)capital assets pricing model资本资产计价模式   MAqLIf<G  
  C (93)capital commitment 承诺资本   '7*=`q{  
  C (94)capital employed 已运用的资本   w%dL 8k  
  C (95)capital expenditure 资本支出   y,=du  
  C (96)capital expenditureauthorization 资本支出核准   >xu [q\:"  
  C (97)capital expenditure control 资本支出控制   fr[3:2g-_  
  C (98)capital expenditure proposal资本支出申请   /\Z J   
  C (99)capital funding planning 资本基金筹集计划   1zftrX~v!X  
  C (100)capital gain 资本收益   ow6*Xr8eQ  
  C (101)capital investment appraisal资本投资评估   y#v"GblM  
  C (102)capital maintenance 资本保全   0:&ZnE}##  
  C (103)capital resource planning 资本资源计划   b.F^vv"]]  
  C (104)capital surplus 资本盈余   {f/]5x(_  
  C (105)capital turnover 资本周转率   LZ U$  
  C (106)card 记录卡   4 o(bxs"  
  C (107)cash 现金   :jEPu3E:  
  C (108)cash account 现金账户   DNkWOY#{  
  C (109)cash book 现金账薄   ?":'O#E  
  C (110)cash cow 金牛产品    U47}QDh  
  C (111)cash flow 现金流量   8' K0L(3[  
  C (112)cash discounted 现金贴现   ,FZT~?  
  C (113)cash flow budget 现金流量预算   C+{l7QT$t  
  C (114)cash flow statement 现金流量表   93O;+Z5J  
  C (115)cash ledger 现金分类账   uj|BQ`k  
  C (116)cash limit 现金限额   kforu!C  
  C (117)CCA 现时成本会计   bU54-3Ox*  
  C (118)center 中心   wGsRS[  
  C (119)changeover time 变更时间   k(%QIJH  
  C (120)chartered entity 特许经济个体   7v7G[n  
  C (121)cheque 支票   x;\wY'  
  C (122)cheque register 支票登记薄   S/[E 8T"  
  C (123)coin analysis 零钱分类   %ZP+zh n}  
  C (124)classification 分类   /mM2 M-  
  C (125)clock card 工时卡   4~ z?"  
  C (126)code 代码   &<pKx!  
  C (127)commitment accounting 承诺确认会计   3WY$WRv  
  C (128)common cost 共同成本   ?7MqeR4/E  
  C (129)company limited byguarantee 有限担保责任公司   |=a}iU8  
C (130)company limited shares 股份有限公司   v"^~&q0x  
  C (131)competitive position 竞争能力状况   "xRBE\B  
  C (132)concept 概念   Zm ogM7B  
  C (133)conglomerate 跨行业企业   !0,Mp@ j/  
  C (134)consistency concept 一致性概念   EGq;7l6u&?  
  C (135)consolidated accounts 合并报表   D]s]"QQ8  
  C (136)consolidation accounting 合并会计   sj?3M@l95W  
  C (137)consortium 财团   V DS23Bo  
  C (138)contingency plan 应急计划   *Vw\' %p*  
  C (139)contingent liabilities 或有负债   \C^;k%{LV  
  C (140)continuous operation 连续生产   Wu6<\^A  
  C (141)contra 抵消   f:B>zp;N  
  C (142)contract cost 合同成本   q .4A(,  
  C (143)contract costing 合同成本计算   +;}#B~:  
  C (144)contribution 贡献毛益   {<>K]P~wD  
  C (145)contribution centre 贡献中心   X|D!VX>#!  
  C (146)contribution chart 贡献图   0c^>eq]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U$dh1;  
  C (148)contribution to salesration 贡献毛益对销售比率   dsx]/49<  
  C (149)control 控制   F}GPZ=T;  
  C (150)control account 控制帐户   F0vM0 e-  
  C (151)control limits 控制限度    ^YdcAHjK  
  C (152)controllability concept 可控制概念   C[!MS5  
  C (153)controllable cost 可控制成本   W1B)]IHc  
  C (154)conversion cost 加工成本   `+:.L>5([  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   iJ' xh n  
  C (156)corporate appraisal 公司评估   b1XRC`Gy  
  C (157)corporate planning 公司计划   S& #U!#@  
  C (158)corporate social reporting 公司社会报告   (+<1*5BEkT  
  C (159)corporation 股份公司   @H>@[+S#  
  C (160)cost 成本   73#x|lY  
  C (161)cost account 成本帐户   m!z|h9Ed  
  C (162)cost accounting 成本会计   Eodn/  
  C (163)cost accounting manual 成本手册   ps .]N   
  C (164)cost accounts calendar 成本报表的日历时间   #rO8Kf  
  C (165)cost adjustment 成本调整   !o=U19)  
  C (166)cost allocation 成本分配   r0d35  
  C (167)cost apportionment 成本分摊   cKb)VG^  
  C (168)cost attribution 成本归属   Z+j\a5d?,  
  C (169)cost audit 成本审计   e!Y0-=?nf#  
  C (170)cost behaviour 成本性态   jcNT<}k C  
  C (171)cost benefit analysis 成本效益分析   iy.2A!f^.  
  C (172)cost center 成本中心   ]lw|pvtd  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个