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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 CGlEc  
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  1.audit   审计 QV HI}3~  
  2.attestation   鉴证 !iNwJ|0  
  3.credibility   可信赖程度 J Eo;Fx]  
  4.audit of financial statements 财务报表审计 #NGtba  
  5.agreed-upon procedures 执行商定程序 Z<^EZX3N  
  6.high levels of assurance 高水平保证 a#i|)[  
  7.compilation 编制 64mD%URT  
  8.reliability 可靠性 8>LDo" <  
  9.relevance 相关性 B8"c+< b  
  10.professional skepticism 职业谨慎 ]s^+/8d=  
  11.objectivity 客观性 F[%k ;aJ  
  12. professional competence 专业胜任能力 RSbq<f>BFo  
  13.Senior/CPA-in-charge 项目经理 _?cum ~A@  
  14.audit engagement letter 业务约定书 L@=$0p41;  
  15.recurring audit 连续审计 F=w:!tqA  
  16.the client 委托人 )*XWe|H_  
  17.change CPA 更换注册会计 *QWOW g4w  
  18.the existing CPA 现任注册会计师  ,dK)I1"C  
  19.the successor CPA 后任注册会计师 xP9h$!  
  20.the preceding CPA前任注册会计师 ,ayJgAD  
  21.issue the audit report 出具审计报告 #_aq@)Fd  
  22.expert 专家 j<~T:Tk  
  23.the board of directors 董事会 0gW{6BtPWm  
  24.knowledge of the entity‘ s business 了解被审计单位情况 m a@V>*u  
  25.assess material misstatement risks评估重大错报风险 _->+Hjj ^  
  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 "u^vBd[}  
  27.a general knowledge of —— 初步了解―――的情况 cuumQQ  
  28.a more knowledge of—— 进一步了解的情况 i^iu #WC  
  29.the prior year‘s working papers 以前年度工作底稿 |4 \2,M#  
  30.minutes of meeting 会议纪要 kSc~gJrne  
  31.business risks 经营风险 @R%qP>_  
  32.appropriateness 适当性 1P1h);*Z  
  33.accounting estimate 会计估计 3)#Nc|  
  34.management representations 管理层声明 l4U*Lv>   
  35.going concern assumption 持续经营假设 ^, ^MW  
  36.audit plan 审计计划 ^xNzppz`]C  
  37.significant audit areas 重点审计领域 "+7E9m6I  
  38.error 错误 9_jiUZFje  
  39.fraud舞弊 WwZ3hd  
  40.modified or additional procedures 修改或追加审计程序 7=u Gf$/  
  41.misappropriation of assets 侵占资产 V>Z4gZp5sc  
  42.transactions without substance 虚假交易 SJh~4R\  
  43.unusual pressures 异常压力 y9R %%i  
  44.the suspected noncompliance 涉嫌存在违法行为 ru9@|FgAE  
  45.materialiy 重要性 3<M yb  
  46.exceed the materiality level 超过重要性水平 x*'H@!!G  
  47.approach the materiality level 接近重要性水平 >K4Nn(~ys  
  48.an acceptably low level 可接受水平 `o }+2Cb  
  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 X"q[rsB  
  50.misstatements or omissions 错报或漏报 nh@JGy*L  
  51.aggregate 总计 %Gyn.9\  
  52.subsequent events 期后事项 !1i-"rR  
  53.adjust the financial statements 调整财务报表 ,lvG5B\0  
  54.perform additional audit procedures 实施追加的审计程序 : -#w  
  55.audit risk 审计风险 [ei~Xkzkj  
  56.detection risk 检查风险 ys`oHS f  
  57.inappropriate audit opinion 不适当的审计意见 hF@%k ;I  
  58.material misstatement 重大的错报 DW9MX`!Xc  
  59.tolerable misstatement 可容忍错报 4TPdq&';C:  
  60.the acceptable level of detection risk 可接受的检查风险 *<67h*|)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >2pxl(i  
  62.simall business 小规模企业 Nr$78] o9  
  63.accounting system 会计系统 6.KEe^[-  
  64.test of control 控制测试 =$gBWS  
  65.walk-through test 穿行测试 *'A*!=5(  
  66.communication 沟通 7 rRI-w Z  
  67.flow chart 流程图 B'(zhjV  
  68.reperformance of internal control 重新执行 L8h!%56s  
  69.audit evidence 审计证据 ^ J MG'@x  
  70.substantive procedures 实质性程序 }}]Lf3;  
  71.assertions 认定 T"za|Fo  
  72.esistence 存在 Lhux~,EH  
  73.occurrence 发生 F09%f"9  
  74.completeness 完整性 j xkQ #Y  
  75.rights and obligations 权利和义务 EZI#CLT[  
  76.valuation and allocation 计价和分摊 )LKJfoo PY  
  77.cutoff 截止 %} zkmEY.e  
  78.accuracy 准确性 yc3/5]E&  
  79.classification 分类 yUo8-OaL7  
  80.inspection 检查 e<1Ewml(]  
  81.supervision of counting 监盘 |36% B7H  
  82.observation 观察 c,;VnZ 9wC  
  83.confirmation 函证 x X3I`  
  84.computation 计算 H9ES|ZJs  
  85.analytical procedures 分析程序 :X'B K4EN  
  86.vouch 核对 2>k*9kyp  
  87.trace 追查 wS9V@  
  88.audit sampling 审计抽样 I9+h-t  
  89.error 误差 f9>pMfi:@  
  90.expected error 预期误差 Q0jg(=9wP  
  91.population 总体 gAztdA sLM  
  92.sampling risk 抽样风险 $},XRo&R  
  93.non- sampling risk 非抽样风险  weu+$Kr  
  94.sampling unit 抽样单位 p\;8?x  
  95.statistical sampling 统计抽样 D- C]0Jf3  
  96.tolerable error 可容忍误差 srN7  
  97.the risk of under reliance 信赖不足风险 3$YbEl@#  
  98.the risk of over reliance 信赖过度风险 I|&DXF  
  99.the risk of incorrect rejection 误拒风险 rBQ<5.  
  100. the risk of incorrect acceptance 误受风险 Ty{ SZU J  
  101.working trial balance 试算平衡表 K{DmMi];I  
  102.index and cross-referencing 索引和交叉索引 &XcPHZy'  
  103.cash receipt 现金收入 )Z/w|5<  
  104.cash disbursement 现金支出 ySiZ@i4  
  105.bank statement 银行对账单 Z>y6[o  
  106.bank reconciliation 银行存款余额调节表 u e  
  107.balance sheet date 资产负债表日 sj/k';#g  
  108.net realizable value 可变现净值 H6K8.  
  109.storeroom 仓库 V 1d#7rP  
  110.sale invoice 销售发票 Fyw X  
  111.price list 价目表 9QHj$)?k,  
  112.positive confirmation request 积极式询证函 af @a /  
  113.negative confirmation request 消极式询证函 .J @mpJdY  
  114.purchase requisition 请购单 )_j(NX-C:  
  115.receiving report 验收报告 T`]%$$1s  
  116.gross margin 毛利 ^}vf  
  117.manufacturing overhead 制造费用 (fl$$$  
  118.material requisition 领料单 c9jS !uDMK  
  119.inventory-taking 存货盘点 G/3T0d+-  
  120.bond certificate 债券 A*+gWn,4Y_  
  121.stock certificate 股票 *^ G,  
  122.audit report 审计报告 cj GN=|`u  
  123.entity 被审计单位 +\ "NPK@3  
  124.addressee of the audit report 审计报告的收件人 }L|B@fW  
  125.unqualified opinion 无保留意见 ;! ?l8R  
  126.qualified opinion 保留意见 ^.@%n1I"5y  
  127.disclaimer of opinion 无法表示意见 ipGxi[Vav  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   g.62XZF@  
  A (2)absorbed overhead 已吸收制造费用 fsEQ4xN'  
  A (3)absorption costing 吸收成本计算 w]h8KNt  
  A (4)account 账户,报表   l0t(t*[Mj  
  A (5)accounting postulate 会计假设   C]JK'K<7-  
  A (6)accounting series release 会计公告文件   mc2uI-W  
  A (7)accounting valuation 会计计价   1]0;2THx  
  A (8)account sale 承销清单 w1zMY:9  
  A (9)accountability concept 经营责任概念   |[#Qk 4Ttf  
  A (10)accountancy 会计职业   {*8G<&  
  A (11)accountant 会计师   -\%5aXr  
  A (12)accounting 会计   r~QE}00@^  
  A (13)agency cost 代理成本   1D [>oK\  
  A (14)accounting bases 会计基础   *a|575e< z  
  A (15)accounting manual 会计手册   ^a /q6{  
  A (16)accounting period 会计期间   XGe;v~L  
  A (17)accounting policies 会计方针   W<^t2j'  
  A (18)accounting rate of return 会计报酬率   M(\{U"%@?  
  A (19)accounting reference date 会计参照日   6Xo "?f  
  A (20)accounting reference period 会计参照期间   7J6Z?  
  A (21)accrual concept 应计概念   ->IZZ5G<  
  A (22)accrual expenses 应计费用   /4 Kd  
  A (23)acid test ration 速动比率(酸性测试比率)   *a8<cf  
  A (24)acquisition 购置   RiQg]3oY  
  A (25)acquisition accounting 收购会计   nW\W<[O9  
  A (26)activity based accounting 作业基础成本计算   Hiwij,1  
  A (27)adjusting events 调整事项   d+ ]=l+&  
  A (28)administrative expenses 行政管理费   ^  ~1QA  
  A (29)advice note 发货通知   ui`EODhA(  
  A (30)amortization 摊销    o4yl3o  
  A (31)analytical review 分析性检查   (w"(RM~  
  A (32)annual equivalent cost 年度等量成本法   |9FrVO$M  
  A (33)annual report and accounts 年度报告和报表   "8?Fl&=Q  
  A (34)appraisal cost 检验成本   sL\ {.ad5  
  A (35)appropriation account 盈余分配账户   ]^wr+9zd  
  A (36)articles of association 公司章程细则   tfm3IX  
  A (37)assets 资产   y#`;[!  
  A (38)assets cover 资产保障   t3^`:T\  
  A (39)asset value per share 每股资产价值   jVoD9H F/  
  A (40)associated company 联营公司   h G<[F@d  
  A (41)attainable standard 可达标准   k}}' f A  
c 8Q2H  
 A (42)attributable profit 可归属利润   'T qF}a7  
  A (43)audit 审计   *""W`x  
  A (44)audit report 审计报告   ([rSYKpi  
  A (45)auditing standards 审计准则   ld({1jpX,  
  A (46)authorized share capital 额定股本   !.pcldx  
  A (47)available hours 可用小时   {^;7DV:  
  A (48)avoidable costs 可避免成本 DMp@B]>  
  B (49)back-to-back loan 易币贷款   fJk'5kv  
  B (50)backflush accounting 倒退成本计算   #bG6+"g{=L  
  B (51)bad debts 坏帐   b&_Ifx_YF  
  B (52)bad debts ratio 坏帐比率   R/E6n &R  
  B (53)bank charges 银行手续费   #CyqiOM\*  
  B (54)bank overdraft 银行透支   lMg#zT!?  
  B (55)bank reconciliation 银行存款调节表   P&: [pPG  
  B (56)bank statement 银行对账单   lS p"(&  
  B (57)bankruptcy 破产   .EjR<UU  
  B (58)basis of apportionment 分摊基础   {;u+?uY  
  B (59)batch 批量   fsnZHL}=n  
  B (60)batch costing 分批成本计算   #D{Eq8dp  
  B (61)beta factor B(市场)风险因素   B` +, 8  
  B (62)bill 账单   $XkO\6kh  
  B (63)bill of exchange 汇票   ){eQ.yW  
  B (64)bill of landing 提单   8uW%jG3/  
  B (65)bill of materials 用料预计单   bNm]h.  
  B (66)bill payable 应付票据   ` ` Yk  
  B (67)bill receivable 应收票据   &U}8@;  
  B (68)bin card 存货记录卡   n6Z!~W8  
  B (69)bonus 红利   N@!PhP  
  B (70)book-keeping 薄记   <X& fs*x&  
  B (71)Boston classification 波士顿分类   GM)q\Hx{  
  B (72)breakeven chart 保本图   r[GH#vF;7  
  B (73)breakeven point 保本点   :kwDa a  
  B (74)breaking-down time 复位时间   1:@ScHS  
  B (75)budget 预算   Lh.-*H  
  B (76)budget center 预算中心   9!Xp+<  
  B (77)budget cost allowance 预算成本折让   CW/L(RQ  
  B (78)budget manual 预算手册   ^\J-LU|"B  
  B (79)budget period 预算期间   tuuwoiQ*`  
  B (80)budgetary control 预算控制   y; <}`  
  B (81)budgeted capacity 预算生产能力   !)W#|sys&  
  B (82)burden 制造费用   Y(?SE< 4R  
  B (83)business center 经营中心   -O-?hsV)y  
  B (84)business entity 营业个体   ?gvu E1  
  B (85)business unit 经营单位   _RZ"WA^[  
 B (86)buy-out management 管理性购买产权   v? Cakwu  
  B (87)by-product 副产品 O2="'w'kR  
  C (88)called-up share capital 催缴股本   nvNF~)mu  
  C (89)capacity 生产能力   R1<$VR  
  C (90)capacity ratios 生产能力比率   y+{)4ptg$<  
  C (91)capital 资本   Q&?0 ^;r  
  C (92)capital assets pricing model资本资产计价模式   -:J<JX)o  
  C (93)capital commitment 承诺资本   r=A A /n<  
  C (94)capital employed 已运用的资本   u!F\`Gfm_  
  C (95)capital expenditure 资本支出   734n1-F?I%  
  C (96)capital expenditureauthorization 资本支出核准   e-\/1N84  
  C (97)capital expenditure control 资本支出控制   ]f U&?z#  
  C (98)capital expenditure proposal资本支出申请   } _^ vvu  
  C (99)capital funding planning 资本基金筹集计划   X-TGrdoX  
  C (100)capital gain 资本收益   19!;0fe=  
  C (101)capital investment appraisal资本投资评估   {Ja(+NQ  
  C (102)capital maintenance 资本保全   Ld/6{w4ir  
  C (103)capital resource planning 资本资源计划   EYC ZuJxv  
  C (104)capital surplus 资本盈余   DQ[7p(  
  C (105)capital turnover 资本周转率   G#6Z@|kVw  
  C (106)card 记录卡   KtH^k&z.f  
  C (107)cash 现金   7y)Ar 8!D  
  C (108)cash account 现金账户   qfxEo76'  
  C (109)cash book 现金账薄   ;'08-Et  
  C (110)cash cow 金牛产品   p|dn&<kd  
  C (111)cash flow 现金流量   P4eH:0=#  
  C (112)cash discounted 现金贴现   ki/Cpfq40*  
  C (113)cash flow budget 现金流量预算   YG8)`X qC  
  C (114)cash flow statement 现金流量表   u GqeT#dP  
  C (115)cash ledger 现金分类账   r3-<~k-  
  C (116)cash limit 现金限额   IA[:-2_  
  C (117)CCA 现时成本会计   J2! Q09 }5  
  C (118)center 中心   U,61 3G  
  C (119)changeover time 变更时间   $ Y^0l  
  C (120)chartered entity 特许经济个体   =NI?Jk*iAq  
  C (121)cheque 支票   m.! M#x2!  
  C (122)cheque register 支票登记薄   iF837ng5  
  C (123)coin analysis 零钱分类   3]9Rmx  
  C (124)classification 分类   g`fMHU7  
  C (125)clock card 工时卡   :l1-s]  
  C (126)code 代码   B$x@I\ (M  
  C (127)commitment accounting 承诺确认会计   BT_XqO  
  C (128)common cost 共同成本   \@N~{72:k  
  C (129)company limited byguarantee 有限担保责任公司   ]7yx Xg  
C (130)company limited shares 股份有限公司   tY!l}:E[  
  C (131)competitive position 竞争能力状况   CmBgay  
  C (132)concept 概念   o|c6=77043  
  C (133)conglomerate 跨行业企业   Gau@RX:O  
  C (134)consistency concept 一致性概念   [[6" qq  
  C (135)consolidated accounts 合并报表   "e8EA!Ipte  
  C (136)consolidation accounting 合并会计   o9]32l  
  C (137)consortium 财团   ?CC.xE  
  C (138)contingency plan 应急计划   &ni#(   
  C (139)contingent liabilities 或有负债   tgi%#8ZDpz  
  C (140)continuous operation 连续生产   XBkaum4j  
  C (141)contra 抵消   KF1iYo>p  
  C (142)contract cost 合同成本   $;Iz7:#jN  
  C (143)contract costing 合同成本计算   ~_N,zw{x  
  C (144)contribution 贡献毛益   f5b|,JJ  
  C (145)contribution centre 贡献中心   _5~|z$GW  
  C (146)contribution chart 贡献图   r^<,f[yH  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~_ZK93o(  
  C (148)contribution to salesration 贡献毛益对销售比率   SOM? 0.  
  C (149)control 控制   YGLq ~A  
  C (150)control account 控制帐户   z 5(5\j]  
  C (151)control limits 控制限度   R LF6Bc  
  C (152)controllability concept 可控制概念   p I 8z.JD  
  C (153)controllable cost 可控制成本   HQ" trV  
  C (154)conversion cost 加工成本   /HhA2 (g%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   L8f+uI   
  C (156)corporate appraisal 公司评估   0Ui_Trlc  
  C (157)corporate planning 公司计划   R%\3[  
  C (158)corporate social reporting 公司社会报告   Ax;?~v4Z  
  C (159)corporation 股份公司   n_RZ:<Gr  
  C (160)cost 成本   _|0#  
  C (161)cost account 成本帐户   iQ8{N:58DN  
  C (162)cost accounting 成本会计    p#]9^oA  
  C (163)cost accounting manual 成本手册   R+(f~ j'  
  C (164)cost accounts calendar 成本报表的日历时间   FZ+2{wIV^  
  C (165)cost adjustment 成本调整   RMT9tXe*5  
  C (166)cost allocation 成本分配   rA B=H*|6  
  C (167)cost apportionment 成本分摊   stUv!   
  C (168)cost attribution 成本归属   [m h>N$  
  C (169)cost audit 成本审计   Oy=0Hsh@x  
  C (170)cost behaviour 成本性态   f>C+l(  
  C (171)cost benefit analysis 成本效益分析   5 0-7L,  
  C (172)cost center 成本中心   Cy6!?Mik  
  C (173)cost driver 成本动因
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