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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 S|SV$_ (  
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  1.audit   审计 iP =V8g?L  
  2.attestation   鉴证 ock Te5U  
  3.credibility   可信赖程度 ( }{G`N>.{  
  4.audit of financial statements 财务报表审计 hBS.a6u1'd  
  5.agreed-upon procedures 执行商定程序 zz+$=(T:M  
  6.high levels of assurance 高水平保证 PPb7%2r  
  7.compilation 编制 ;XF:\<+  
  8.reliability 可靠性 %SX|o-B~.o  
  9.relevance 相关性 CnpV:>V=  
  10.professional skepticism 职业谨慎 fKeT,U`W  
  11.objectivity 客观性 6g 5#TpCh  
  12. professional competence 专业胜任能力 H\h3 TdL  
  13.Senior/CPA-in-charge 项目经理 }=%oX}[  
  14.audit engagement letter 业务约定书 r"C  
  15.recurring audit 连续审计 iIMd!Q.)@  
  16.the client 委托人 Lx\ 8Z=  
  17.change CPA 更换注册会计 _2h S";K  
  18.the existing CPA 现任注册会计师 !Fca~31R'  
  19.the successor CPA 后任注册会计师 5]NqRI^0  
  20.the preceding CPA前任注册会计师 j}%ja_9S  
  21.issue the audit report 出具审计报告 S]bmS6#  
  22.expert 专家 k`So -e-  
  23.the board of directors 董事会 BU WqI dg  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :y Ro3c  
  25.assess material misstatement risks评估重大错报风险 q;R],7Re  
  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 + fC=UAZ  
  27.a general knowledge of —— 初步了解―――的情况 )k\H@Dy%$  
  28.a more knowledge of—— 进一步了解的情况 kw#;w=\>R{  
  29.the prior year‘s working papers 以前年度工作底稿 5>CEl2mSl  
  30.minutes of meeting 会议纪要 tmv&U;0Z  
  31.business risks 经营风险 ]"t@-PFX<  
  32.appropriateness 适当性 S0B|#O%Z  
  33.accounting estimate 会计估计 ", ^Mxm{  
  34.management representations 管理层声明 Sx708`/Ep  
  35.going concern assumption 持续经营假设 xAK6pDp  
  36.audit plan 审计计划 w\(.3W7  
  37.significant audit areas 重点审计领域 "Om=N@?  
  38.error 错误 d9B]fi}  
  39.fraud舞弊 |%J{RA  
  40.modified or additional procedures 修改或追加审计程序 ;1:Js0=; H  
  41.misappropriation of assets 侵占资产 T V<'8 L  
  42.transactions without substance 虚假交易 |bq$xp  
  43.unusual pressures 异常压力 V,mw[Hw  
  44.the suspected noncompliance 涉嫌存在违法行为 5k`l $mW{  
  45.materialiy 重要性 [NaN>BZ?  
  46.exceed the materiality level 超过重要性水平 UELy"z R  
  47.approach the materiality level 接近重要性水平 ^Y@\1fX 4e  
  48.an acceptably low level 可接受水平 xC{qV,   
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 :ctu5{"UJ  
  50.misstatements or omissions 错报或漏报 >d,jKlh^.%  
  51.aggregate 总计 Fgp]l2*  
  52.subsequent events 期后事项 .}q&5v  
  53.adjust the financial statements 调整财务报表 A;*d}Xe&J  
  54.perform additional audit procedures 实施追加的审计程序 ;*Ivn@L  
  55.audit risk 审计风险 X WUWY  
  56.detection risk 检查风险 qT%FmX  
  57.inappropriate audit opinion 不适当的审计意见 v*;-yG&  
  58.material misstatement 重大的错报 o$#G0}yn  
  59.tolerable misstatement 可容忍错报 ba[1wFmcL  
  60.the acceptable level of detection risk 可接受的检查风险 e7m*r h%5>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 nSW=LjrO~<  
  62.simall business 小规模企业 .$qnZWcgG  
  63.accounting system 会计系统 F ~^Jmp7Y  
  64.test of control 控制测试 lBK}VU^  
  65.walk-through test 穿行测试 jBgP$g  
  66.communication 沟通 t; 4] cg:_  
  67.flow chart 流程图 S<VSn}vn  
  68.reperformance of internal control 重新执行 3on7~*  
  69.audit evidence 审计证据 \9cG36   
  70.substantive procedures 实质性程序 [3(7  4  
  71.assertions 认定 )Qe~ 8u@?  
  72.esistence 存在 W8ouO+wK  
  73.occurrence 发生 eO?p*"p"F  
  74.completeness 完整性 x c/}#>ED  
  75.rights and obligations 权利和义务 M-1ngI0H;  
  76.valuation and allocation 计价和分摊 EK;YiJ  
  77.cutoff 截止 .@(6Y<dN  
  78.accuracy 准确性 Tw""}|] g  
  79.classification 分类 S 5/R_5  
  80.inspection 检查 {[+mpKq  
  81.supervision of counting 监盘 qAn!RkA  
  82.observation 观察 VHCK2}ps  
  83.confirmation 函证 ;D:9+E<>a  
  84.computation 计算 PcA2/!a  
  85.analytical procedures 分析程序 MRb-H1+Xf  
  86.vouch 核对 P{wF"vf  
  87.trace 追查 hp#W 9@NR  
  88.audit sampling 审计抽样 `(YxI  
  89.error 误差 yf[~Yl>Ogw  
  90.expected error 预期误差 *M:B\ D  
  91.population 总体 N'^&\@)xiU  
  92.sampling risk 抽样风险 )L#i%)+  
  93.non- sampling risk 非抽样风险 Z Uox Mm  
  94.sampling unit 抽样单位 sE:M@`2L  
  95.statistical sampling 统计抽样 N+Y]s t+  
  96.tolerable error 可容忍误差 Xc?&_\. +  
  97.the risk of under reliance 信赖不足风险 RloK,bg  
  98.the risk of over reliance 信赖过度风险 \.-}adKg  
  99.the risk of incorrect rejection 误拒风险 '}fzX2Q#  
  100. the risk of incorrect acceptance 误受风险 Jtr"NS?a]  
  101.working trial balance 试算平衡表 )iYxt:(,  
  102.index and cross-referencing 索引和交叉索引 k@/sn ( x  
  103.cash receipt 现金收入 +kzo*zW$L  
  104.cash disbursement 现金支出 9~p[  
  105.bank statement 银行对账单 W3MU1gl6k{  
  106.bank reconciliation 银行存款余额调节表 n 2)@S0{  
  107.balance sheet date 资产负债表日 :cF[(i/k4  
  108.net realizable value 可变现净值 j!U-'zJ  
  109.storeroom 仓库 [co% :xJu  
  110.sale invoice 销售发票 y#U+c*LB  
  111.price list 价目表 n ~shK<!C  
  112.positive confirmation request 积极式询证函 ] Hztb  
  113.negative confirmation request 消极式询证函 ?QFpv #4  
  114.purchase requisition 请购单 czS+< w  
  115.receiving report 验收报告 ";3zX k[#  
  116.gross margin 毛利 xx#zN0I>-y  
  117.manufacturing overhead 制造费用 :9QZPsL  
  118.material requisition 领料单 _$ +^q-  
  119.inventory-taking 存货盘点 J|~MC7#@q  
  120.bond certificate 债券 BT}!W`  
  121.stock certificate 股票 {bJ`~b9e  
  122.audit report 审计报告 C~o7X^[R\  
  123.entity 被审计单位 a1_GIM0  
  124.addressee of the audit report 审计报告的收件人 ;#vKi0V7  
  125.unqualified opinion 无保留意见 `HZ;NRr  
  126.qualified opinion 保留意见 uVJDne,R  
  127.disclaimer of opinion 无法表示意见 *X+79vG:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   C|}iCB  
  A (2)absorbed overhead 已吸收制造费用 xI($Uu}S  
  A (3)absorption costing 吸收成本计算 Bq D'8zLD  
  A (4)account 账户,报表   _j< K=){  
  A (5)accounting postulate 会计假设   G!>z;5KuS  
  A (6)accounting series release 会计公告文件   t!r A%*  
  A (7)accounting valuation 会计计价   ZWc]$H ?  
  A (8)account sale 承销清单 qz0;p=$8Z  
  A (9)accountability concept 经营责任概念   HY&aV2|A1  
  A (10)accountancy 会计职业   qI#;j%V  
  A (11)accountant 会计师   gcdlT7F)b-  
  A (12)accounting 会计   Wu[&Wv~  
  A (13)agency cost 代理成本   ms*(9l.hOK  
  A (14)accounting bases 会计基础   $a ]_w.@  
  A (15)accounting manual 会计手册   <{V(.=11  
  A (16)accounting period 会计期间   @?yX!_YC  
  A (17)accounting policies 会计方针   Ji>o!  
  A (18)accounting rate of return 会计报酬率   '>cKH$nVC}  
  A (19)accounting reference date 会计参照日   ]:Ns f|C0  
  A (20)accounting reference period 会计参照期间   .L e?T&_  
  A (21)accrual concept 应计概念   G Uon/G8  
  A (22)accrual expenses 应计费用   =cm~vDl[  
  A (23)acid test ration 速动比率(酸性测试比率)   bN]+_ mF  
  A (24)acquisition 购置   Ju96#v+:  
  A (25)acquisition accounting 收购会计   /s@oZ{h  
  A (26)activity based accounting 作业基础成本计算   aMWmLpv4'  
  A (27)adjusting events 调整事项   vms|x wb  
  A (28)administrative expenses 行政管理费   {^CY..3 A  
  A (29)advice note 发货通知   lij.N) E  
  A (30)amortization 摊销   -likj# Z  
  A (31)analytical review 分析性检查   n `&/ D  
  A (32)annual equivalent cost 年度等量成本法   .1KhBgy^K  
  A (33)annual report and accounts 年度报告和报表   S- pV_Ff  
  A (34)appraisal cost 检验成本   ~<_2WQ/$  
  A (35)appropriation account 盈余分配账户   HCyv]LR  
  A (36)articles of association 公司章程细则   D~hg$XzK  
  A (37)assets 资产   \m(VdE  
  A (38)assets cover 资产保障   eg(6^ :z?f  
  A (39)asset value per share 每股资产价值   X*/ho  
  A (40)associated company 联营公司   u%}nw :>  
  A (41)attainable standard 可达标准   D^l%{IG   
Q=AavKn#  
 A (42)attributable profit 可归属利润   'gC_)rK*  
  A (43)audit 审计   bM{s T"  
  A (44)audit report 审计报告   vk77B(u  
  A (45)auditing standards 审计准则   uE%r/:!k4$  
  A (46)authorized share capital 额定股本   Nl^;A> <u  
  A (47)available hours 可用小时   M+U9R@  
  A (48)avoidable costs 可避免成本 q8/MMKCbX  
  B (49)back-to-back loan 易币贷款   =G7m)!  
  B (50)backflush accounting 倒退成本计算   pR(jglm7-  
  B (51)bad debts 坏帐   '*5i)^  
  B (52)bad debts ratio 坏帐比率   wQ^EYKD  
  B (53)bank charges 银行手续费   +S>j0m<*  
  B (54)bank overdraft 银行透支   s5CXwM6cx  
  B (55)bank reconciliation 银行存款调节表   {1 UQ/_  
  B (56)bank statement 银行对账单   ,w {e  
  B (57)bankruptcy 破产   W-mQjJ`,B  
  B (58)basis of apportionment 分摊基础   Fv~20G (O  
  B (59)batch 批量   N5Q[nd  
  B (60)batch costing 分批成本计算   ^hc!FD  
  B (61)beta factor B(市场)风险因素    .E`\MtA  
  B (62)bill 账单   llcb~  
  B (63)bill of exchange 汇票   % tS,}ze  
  B (64)bill of landing 提单   w,#>G07D  
  B (65)bill of materials 用料预计单   zHA!%>%'  
  B (66)bill payable 应付票据   NQBpX  
  B (67)bill receivable 应收票据   D{GfL ib"U  
  B (68)bin card 存货记录卡   1S{D6#bE  
  B (69)bonus 红利   5gYRwuf  
  B (70)book-keeping 薄记   ?}wk.gt>  
  B (71)Boston classification 波士顿分类   +R3k-' >  
  B (72)breakeven chart 保本图   ]A~WIF  
  B (73)breakeven point 保本点   t{xf:~B  
  B (74)breaking-down time 复位时间   rDm~h~u5  
  B (75)budget 预算    ^E;kgED5  
  B (76)budget center 预算中心   5rw 7;'  
  B (77)budget cost allowance 预算成本折让   t^+ik1.  
  B (78)budget manual 预算手册   >0/i[k-dk  
  B (79)budget period 预算期间   C _'%N lJ'  
  B (80)budgetary control 预算控制   t| g4m[kr  
  B (81)budgeted capacity 预算生产能力   tXNm$Cq.|  
  B (82)burden 制造费用   ] eotc2?u  
  B (83)business center 经营中心   v- 2:(I V  
  B (84)business entity 营业个体    7''??X  
  B (85)business unit 经营单位   &XIt5<$~R  
 B (86)buy-out management 管理性购买产权   @$ne{2J3  
  B (87)by-product 副产品 g%sluT[#  
  C (88)called-up share capital 催缴股本   Q_"]+i]s@  
  C (89)capacity 生产能力   uGwm r  
  C (90)capacity ratios 生产能力比率   KaPAa:Q  
  C (91)capital 资本   J%u=Ucdh  
  C (92)capital assets pricing model资本资产计价模式   \y97W&AN  
  C (93)capital commitment 承诺资本   5eLtCsHz  
  C (94)capital employed 已运用的资本   :ci5r;^  
  C (95)capital expenditure 资本支出   x-$&g*<  
  C (96)capital expenditureauthorization 资本支出核准   j'Gt&\4  
  C (97)capital expenditure control 资本支出控制   00(on28b  
  C (98)capital expenditure proposal资本支出申请   <^&ehy:7y  
  C (99)capital funding planning 资本基金筹集计划   #eoome2Q  
  C (100)capital gain 资本收益   Bo)3!wO8  
  C (101)capital investment appraisal资本投资评估   2^r <{0@n  
  C (102)capital maintenance 资本保全   h k] N6+@  
  C (103)capital resource planning 资本资源计划   3 }duG/  
  C (104)capital surplus 资本盈余   GZEc l'h*  
  C (105)capital turnover 资本周转率   " un]Gc   
  C (106)card 记录卡   8[a=OP  
  C (107)cash 现金   "sS}N%!  
  C (108)cash account 现金账户   ?M8dP%&r  
  C (109)cash book 现金账薄   qraSRK5  
  C (110)cash cow 金牛产品   &*##bA"!B  
  C (111)cash flow 现金流量   ( l\1n;s*B  
  C (112)cash discounted 现金贴现   ASKf '\,dV  
  C (113)cash flow budget 现金流量预算   ,vr? 2k  
  C (114)cash flow statement 现金流量表   I@T8Iv=  
  C (115)cash ledger 现金分类账   6c}h(TkB  
  C (116)cash limit 现金限额   Lf16j*}-Q  
  C (117)CCA 现时成本会计   \d 6C%S!  
  C (118)center 中心   *1 uKr9  
  C (119)changeover time 变更时间   o)h_H;  
  C (120)chartered entity 特许经济个体   MV5_L3M  
  C (121)cheque 支票   =m!-m\B/  
  C (122)cheque register 支票登记薄   #*D)Q/k  
  C (123)coin analysis 零钱分类   MX$0Op  
  C (124)classification 分类   ZT'`hK_up  
  C (125)clock card 工时卡   qU+t/C.  
  C (126)code 代码   1#C4;3i,  
  C (127)commitment accounting 承诺确认会计   ,kiv>{  
  C (128)common cost 共同成本   (uXL^oja  
  C (129)company limited byguarantee 有限担保责任公司   <NR#Y%}-V  
C (130)company limited shares 股份有限公司   @:j}Jmg  
  C (131)competitive position 竞争能力状况   ? E1<!~  
  C (132)concept 概念   :y+2*lV  
  C (133)conglomerate 跨行业企业   Hkk/xNP  
  C (134)consistency concept 一致性概念   N nRD|A  
  C (135)consolidated accounts 合并报表   pM+ AjPr  
  C (136)consolidation accounting 合并会计   Tl%`P_J)-S  
  C (137)consortium 财团   ^ UciW  
  C (138)contingency plan 应急计划   H['N  
  C (139)contingent liabilities 或有负债   /$ w%Q-p  
  C (140)continuous operation 连续生产   ,`|3KE9  
  C (141)contra 抵消   6 hw=  
  C (142)contract cost 合同成本   oQLq&zRH`f  
  C (143)contract costing 合同成本计算   tWJZoD6}h  
  C (144)contribution 贡献毛益   S*==aftl(  
  C (145)contribution centre 贡献中心   YpWPz %`:  
  C (146)contribution chart 贡献图   iIvc43YV%  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   s6H]J{1F  
  C (148)contribution to salesration 贡献毛益对销售比率   ?h3Y)5xT  
  C (149)control 控制   ,g%0`SO  
  C (150)control account 控制帐户   $ZUdT  
  C (151)control limits 控制限度   DH[p\Wy'  
  C (152)controllability concept 可控制概念   u#Pa7_zBj]  
  C (153)controllable cost 可控制成本   !F*5M1Kjd  
  C (154)conversion cost 加工成本   q]\:P.x!>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   "fQ~uzg="  
  C (156)corporate appraisal 公司评估   _64A( U  
  C (157)corporate planning 公司计划   %<)2/|lCd  
  C (158)corporate social reporting 公司社会报告   BHIRH mM<Y  
  C (159)corporation 股份公司   ^?-:'<4q$  
  C (160)cost 成本   +M./@U*g  
  C (161)cost account 成本帐户   o@r7 n>G  
  C (162)cost accounting 成本会计   c-x,fS"&W  
  C (163)cost accounting manual 成本手册   4~ q5,^kgB  
  C (164)cost accounts calendar 成本报表的日历时间   )YYf1o[+  
  C (165)cost adjustment 成本调整   :iK(JE`   
  C (166)cost allocation 成本分配   &VhroHO  
  C (167)cost apportionment 成本分摊   [/PR\'|  
  C (168)cost attribution 成本归属   Rvkedb  
  C (169)cost audit 成本审计   \<&m&%Zs  
  C (170)cost behaviour 成本性态   cW~}:;D4  
  C (171)cost benefit analysis 成本效益分析   $'0u|Xy`  
  C (172)cost center 成本中心   *!4Z#Y  
  C (173)cost driver 成本动因
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