论坛风格切换切换到宽版
  • 3081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
f mf(5  
#}o*1  
注会《审计》英语常用词汇 3:s!0t y"  
i6aM}p<  
q>t#5Z81  
  1.audit   审计 m)V%l0  
  2.attestation   鉴证 A\LMmg  
  3.credibility   可信赖程度 k*J0K=U|  
  4.audit of financial statements 财务报表审计 RK< uAiU  
  5.agreed-upon procedures 执行商定程序 umI@ej+D  
  6.high levels of assurance 高水平保证 #V@[<S2  
  7.compilation 编制 xtyOG  
  8.reliability 可靠性 ,VI2dNst\  
  9.relevance 相关性 f-^JI*hj  
  10.professional skepticism 职业谨慎 %AaZc=a[c  
  11.objectivity 客观性 1GE[*$vuq  
  12. professional competence 专业胜任能力 ,XU<2jv]  
  13.Senior/CPA-in-charge 项目经理 X3@Uih}|  
  14.audit engagement letter 业务约定书 3v\}4)A[  
  15.recurring audit 连续审计 Ko: <@h  
  16.the client 委托人 !#3v<_]#d  
  17.change CPA 更换注册会计 ',P$m&z  
  18.the existing CPA 现任注册会计师 ,?S1e#  
  19.the successor CPA 后任注册会计师 JD9)Qelw^$  
  20.the preceding CPA前任注册会计师 I|(r1.[K  
  21.issue the audit report 出具审计报告 Fsz;T;  
  22.expert 专家 ;X, A|m$(  
  23.the board of directors 董事会 ;0FfP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 s+DOr$\  
  25.assess material misstatement risks评估重大错报风险 vhvFBx0  
  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 "Doz~R\\  
  27.a general knowledge of —— 初步了解―――的情况 7v't# =  
  28.a more knowledge of—— 进一步了解的情况 k..AP<hH  
  29.the prior year‘s working papers 以前年度工作底稿 zc K`hS  
  30.minutes of meeting 会议纪要 Zjd9@  
  31.business risks 经营风险 l|v`B6(  
  32.appropriateness 适当性 qz95)  
  33.accounting estimate 会计估计 }p5_JXBV  
  34.management representations 管理层声明 Y7BmW+  
  35.going concern assumption 持续经营假设 |h%=a8  
  36.audit plan 审计计划 H%pD9'q~  
  37.significant audit areas 重点审计领域 iSbPOC7  
  38.error 错误 VkFMr8@|  
  39.fraud舞弊 ?.Q$@Ih0  
  40.modified or additional procedures 修改或追加审计程序 41g "7Mk  
  41.misappropriation of assets 侵占资产 xu\s2x$  
  42.transactions without substance 虚假交易 R"W5R-  
  43.unusual pressures 异常压力 =U'!<w<-  
  44.the suspected noncompliance 涉嫌存在违法行为 T[Lz4;TRk5  
  45.materialiy 重要性 'h R0JXy  
  46.exceed the materiality level 超过重要性水平 9:R3+,ZN  
  47.approach the materiality level 接近重要性水平 zG{P5@:.R  
  48.an acceptably low level 可接受水平 iYD5~pK8  
  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 ;6:9EEd  
  50.misstatements or omissions 错报或漏报 xpX<iT>5u  
  51.aggregate 总计 o%7-< \qS  
  52.subsequent events 期后事项 ,BUrZA2\U$  
  53.adjust the financial statements 调整财务报表 P?p]sLrP  
  54.perform additional audit procedures 实施追加的审计程序 t0,=U8]w  
  55.audit risk 审计风险 90#* el  
  56.detection risk 检查风险 @Bds0t  
  57.inappropriate audit opinion 不适当的审计意见 $GP66Ev  
  58.material misstatement 重大的错报 x$;RfK2&p  
  59.tolerable misstatement 可容忍错报 :{+~i.*  
  60.the acceptable level of detection risk 可接受的检查风险 {xx}xib3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |sdG<+  
  62.simall business 小规模企业 'Lq+ONX5  
  63.accounting system 会计系统 ]VL} eHZ  
  64.test of control 控制测试 nrHC;R.nE  
  65.walk-through test 穿行测试 Unvl~lm6  
  66.communication 沟通 9 ,:#Q<UM  
  67.flow chart 流程图 zOd* >  
  68.reperformance of internal control 重新执行 ~7 `,}) d  
  69.audit evidence 审计证据 r0!')?#Z  
  70.substantive procedures 实质性程序 ?7}ybw3t]  
  71.assertions 认定 .fbY2b([  
  72.esistence 存在 !( >U3N  
  73.occurrence 发生 }4N'as/ZO  
  74.completeness 完整性 ]DKRug5  
  75.rights and obligations 权利和义务 M6mgJonN|  
  76.valuation and allocation 计价和分摊 "\i H/  
  77.cutoff 截止 Q, :{(R  
  78.accuracy 准确性 T%% 0W J  
  79.classification 分类 v^ "qr?3V  
  80.inspection 检查 A|GtF3:G  
  81.supervision of counting 监盘 ,A'| Z  
  82.observation 观察 "MU-&**  
  83.confirmation 函证 Da615d  
  84.computation 计算 u$ yXuFj/  
  85.analytical procedures 分析程序 U$mDAi$  
  86.vouch 核对 1aQm r=,  
  87.trace 追查 D%~tU70a  
  88.audit sampling 审计抽样 ,VS(4  
  89.error 误差 vn+XY =Qnr  
  90.expected error 预期误差 aX`uF<c9  
  91.population 总体 :`e#I/,  
  92.sampling risk 抽样风险 +}O -WX?  
  93.non- sampling risk 非抽样风险 "]#Ij6ml  
  94.sampling unit 抽样单位 WW+xU0  
  95.statistical sampling 统计抽样 OKAU*}_  
  96.tolerable error 可容忍误差 Ym 1vq=  
  97.the risk of under reliance 信赖不足风险 ;Ax-f04gG  
  98.the risk of over reliance 信赖过度风险 4^uSW&`;/  
  99.the risk of incorrect rejection 误拒风险 h~7#$i  
  100. the risk of incorrect acceptance 误受风险 VxBBZsZO~  
  101.working trial balance 试算平衡表 XjF@kQeM=  
  102.index and cross-referencing 索引和交叉索引 *#'j0;2F  
  103.cash receipt 现金收入 M#; ks9  
  104.cash disbursement 现金支出 I<O$);DV'  
  105.bank statement 银行对账单 n1J u =C  
  106.bank reconciliation 银行存款余额调节表 wn.~Dx  
  107.balance sheet date 资产负债表日 3l%Qd<  
  108.net realizable value 可变现净值 g35!a<JW  
  109.storeroom 仓库 nm@ h5ON_  
  110.sale invoice 销售发票 @>HTbs6W  
  111.price list 价目表 9T;4aP>6j#  
  112.positive confirmation request 积极式询证函 k?Z:=.YW  
  113.negative confirmation request 消极式询证函 2uOYuM[7gH  
  114.purchase requisition 请购单 ?D6uviQg  
  115.receiving report 验收报告 |]4!WBK  
  116.gross margin 毛利 4d`YZNvZW/  
  117.manufacturing overhead 制造费用 =}0Uw4ub(u  
  118.material requisition 领料单 uR ?W|a  
  119.inventory-taking 存货盘点 pASX-rb  
  120.bond certificate 债券 l::q F 0  
  121.stock certificate 股票 4p,:}h  
  122.audit report 审计报告 8@;]@c)m  
  123.entity 被审计单位 cc|W1,q  
  124.addressee of the audit report 审计报告的收件人 -NXxxK  
  125.unqualified opinion 无保留意见 q7X#LYk  
  126.qualified opinion 保留意见 $DoR@2 ~y  
  127.disclaimer of opinion 无法表示意见 [3jJQ3O,  
  128.adverse opinion 否定意见
U?#wWbE1  
-g@!\{  
A (1)ABC 作业基础成本计算   /~Y\KOH|  
  A (2)absorbed overhead 已吸收制造费用 WeM38&dWY  
  A (3)absorption costing 吸收成本计算 T&lgWOls  
  A (4)account 账户,报表   )O]6dd  
  A (5)accounting postulate 会计假设   ]xQv\u  
  A (6)accounting series release 会计公告文件   k ucbI_  
  A (7)accounting valuation 会计计价   YIg(^>sq  
  A (8)account sale 承销清单 }T@=I&g;  
  A (9)accountability concept 经营责任概念   +nE>)ZH  
  A (10)accountancy 会计职业   nF@**,C Q  
  A (11)accountant 会计师   vkIIuNdDlx  
  A (12)accounting 会计   inWLIXC,  
  A (13)agency cost 代理成本   t>[W]%op  
  A (14)accounting bases 会计基础   p?i.<Z  
  A (15)accounting manual 会计手册   L}`/v]E"eU  
  A (16)accounting period 会计期间   *4}_2"[  
  A (17)accounting policies 会计方针   Nap[=[rv  
  A (18)accounting rate of return 会计报酬率   w}ji]V}  
  A (19)accounting reference date 会计参照日   (9Zvr4.f7  
  A (20)accounting reference period 会计参照期间   G:<f(Gy  
  A (21)accrual concept 应计概念   <rBW6o7  
  A (22)accrual expenses 应计费用   G&ck98  
  A (23)acid test ration 速动比率(酸性测试比率)   (QDKw}O2b  
  A (24)acquisition 购置   w\)K0RN  
  A (25)acquisition accounting 收购会计   4yyw:"  
  A (26)activity based accounting 作业基础成本计算   i "h\*B=  
  A (27)adjusting events 调整事项   J8 qFdNK  
  A (28)administrative expenses 行政管理费   (`1i o  
  A (29)advice note 发货通知   )0VL$A  
  A (30)amortization 摊销   "+(|]q"W  
  A (31)analytical review 分析性检查   h p]J> i.  
  A (32)annual equivalent cost 年度等量成本法   A7% d  
  A (33)annual report and accounts 年度报告和报表   { ADd[V  
  A (34)appraisal cost 检验成本   {DRk{>K,  
  A (35)appropriation account 盈余分配账户   YzESV Th  
  A (36)articles of association 公司章程细则   /65YHXg,  
  A (37)assets 资产   <tD,Uu {P  
  A (38)assets cover 资产保障   gXxi; g  
  A (39)asset value per share 每股资产价值   Y4rxnXGw  
  A (40)associated company 联营公司   BU:;;iV8  
  A (41)attainable standard 可达标准   w"j>^#8  
V$?6%\M^*  
 A (42)attributable profit 可归属利润   S(gr>eC5  
  A (43)audit 审计   DpRMXo[  
  A (44)audit report 审计报告   C%z)D1-  
  A (45)auditing standards 审计准则   j%6p:wDl  
  A (46)authorized share capital 额定股本   731Lz*IFg  
  A (47)available hours 可用小时   '(.5!7?Qc  
  A (48)avoidable costs 可避免成本 ,"EaZ/Bl/  
  B (49)back-to-back loan 易币贷款   > Vm}u`x  
  B (50)backflush accounting 倒退成本计算   q`9.@u@a  
  B (51)bad debts 坏帐   -8 uS#  
  B (52)bad debts ratio 坏帐比率   zjmo IE  
  B (53)bank charges 银行手续费   \u,CixV=  
  B (54)bank overdraft 银行透支   y\T$) XGV  
  B (55)bank reconciliation 银行存款调节表   ZC?~RXL(  
  B (56)bank statement 银行对账单   +F)EGB%LXs  
  B (57)bankruptcy 破产   vNSUrf,r  
  B (58)basis of apportionment 分摊基础   ,X|Oe@/  
  B (59)batch 批量   Rw?w7?I  
  B (60)batch costing 分批成本计算   K2xB%m1LK  
  B (61)beta factor B(市场)风险因素   %g9y m@s  
  B (62)bill 账单   Jh-yIk  
  B (63)bill of exchange 汇票   }>{R<[I!G  
  B (64)bill of landing 提单   hIV 9.{J  
  B (65)bill of materials 用料预计单   U1YqyG8  
  B (66)bill payable 应付票据   n9Fq^^?  
  B (67)bill receivable 应收票据   SY,ns*>1F  
  B (68)bin card 存货记录卡   7nB4(A2[S4  
  B (69)bonus 红利   Qw0k-t0=4  
  B (70)book-keeping 薄记   Va?]:Q  
  B (71)Boston classification 波士顿分类   m6i ,xn  
  B (72)breakeven chart 保本图   TAYh#T=S  
  B (73)breakeven point 保本点    tj;47UtH  
  B (74)breaking-down time 复位时间   5iw\F!op:  
  B (75)budget 预算   9C7Npf?~M  
  B (76)budget center 预算中心   <Y`(J#  
  B (77)budget cost allowance 预算成本折让   iHv+I~/  
  B (78)budget manual 预算手册   y6$a :6  
  B (79)budget period 预算期间   HM% +Y47a  
  B (80)budgetary control 预算控制   (dg,w*t '  
  B (81)budgeted capacity 预算生产能力   gt8dFcm|s  
  B (82)burden 制造费用   WOO3z5 La  
  B (83)business center 经营中心   n*[ZS[I  
  B (84)business entity 营业个体   z};|.N}  
  B (85)business unit 经营单位   _WS8I>  
 B (86)buy-out management 管理性购买产权   Mi.#x_  
  B (87)by-product 副产品 fM.#FT??  
  C (88)called-up share capital 催缴股本   /`m* PgJ  
  C (89)capacity 生产能力   Qb {[xmc  
  C (90)capacity ratios 生产能力比率   7&id(&y/  
  C (91)capital 资本   LH54J;7 Y  
  C (92)capital assets pricing model资本资产计价模式   |eRE'Wd0  
  C (93)capital commitment 承诺资本   T={!/y+  
  C (94)capital employed 已运用的资本   :}NheRi  
  C (95)capital expenditure 资本支出   y(DT ^>0  
  C (96)capital expenditureauthorization 资本支出核准   H^'%$F?Ss  
  C (97)capital expenditure control 资本支出控制   1tY +0R  
  C (98)capital expenditure proposal资本支出申请   @x1cV_s[  
  C (99)capital funding planning 资本基金筹集计划   d./R;Z- I{  
  C (100)capital gain 资本收益   GbLHzw   
  C (101)capital investment appraisal资本投资评估   Kb ]}p  
  C (102)capital maintenance 资本保全   ,#XXwm ^I  
  C (103)capital resource planning 资本资源计划   "`;-5dg  
  C (104)capital surplus 资本盈余   Xm# +Z`|N  
  C (105)capital turnover 资本周转率   6?x F!VIL  
  C (106)card 记录卡   reR@@O  
  C (107)cash 现金   9 m8KDB[N  
  C (108)cash account 现金账户   @tSB^&jUWu  
  C (109)cash book 现金账薄   \dQc!)&C9  
  C (110)cash cow 金牛产品   w<~[ad}  
  C (111)cash flow 现金流量   2=?3MXcjy  
  C (112)cash discounted 现金贴现   o_}?aI~H  
  C (113)cash flow budget 现金流量预算   %<^^ Mw  
  C (114)cash flow statement 现金流量表   N4 x5!00  
  C (115)cash ledger 现金分类账   jwjLxt  
  C (116)cash limit 现金限额   GLIY!BU<C  
  C (117)CCA 现时成本会计   ^U?Ac=  
  C (118)center 中心   =oV C*b  
  C (119)changeover time 变更时间   3rK\ f4'  
  C (120)chartered entity 特许经济个体   u"zR_CzYc  
  C (121)cheque 支票   0xZ^ f}@L  
  C (122)cheque register 支票登记薄   B.=n U  
  C (123)coin analysis 零钱分类   @|cHDltH  
  C (124)classification 分类   2c]751  
  C (125)clock card 工时卡   H*G(`Zl}  
  C (126)code 代码   ; o'>`=Y  
  C (127)commitment accounting 承诺确认会计   xq.kH|bH  
  C (128)common cost 共同成本   r?u4[ Oe#  
  C (129)company limited byguarantee 有限担保责任公司   +8xT}mX  
C (130)company limited shares 股份有限公司   FI:H/e5[  
  C (131)competitive position 竞争能力状况   X> 98`  
  C (132)concept 概念   onmpMU7w  
  C (133)conglomerate 跨行业企业   _<]0hC  
  C (134)consistency concept 一致性概念   &~;M16XM,e  
  C (135)consolidated accounts 合并报表   db_Qt'>  
  C (136)consolidation accounting 合并会计   &3IkC(yD  
  C (137)consortium 财团   0,-]O=   
  C (138)contingency plan 应急计划   9_==C"F  
  C (139)contingent liabilities 或有负债   {Y/0BS2D  
  C (140)continuous operation 连续生产   r]- n,  
  C (141)contra 抵消   kI a16m  
  C (142)contract cost 合同成本   //N="9)@  
  C (143)contract costing 合同成本计算   'DXT7|Df  
  C (144)contribution 贡献毛益   u`wD6&y*  
  C (145)contribution centre 贡献中心   D5xQ  
  C (146)contribution chart 贡献图   : ' 5J[]J  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   4r83;3WXs  
  C (148)contribution to salesration 贡献毛益对销售比率   rRe^7xGe7  
  C (149)control 控制   ?f9M59(l  
  C (150)control account 控制帐户   Q7e4MKy7  
  C (151)control limits 控制限度   q.R(>ZcV  
  C (152)controllability concept 可控制概念   Kn3Xn`P?  
  C (153)controllable cost 可控制成本   3=U#v<  
  C (154)conversion cost 加工成本   ysi=}+F.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   s]e `q4ip  
  C (156)corporate appraisal 公司评估   tq,^!RSbZ  
  C (157)corporate planning 公司计划   w:nH_x#C4  
  C (158)corporate social reporting 公司社会报告   *.eeiSi{  
  C (159)corporation 股份公司   @C^x&Sjm  
  C (160)cost 成本   PSv 5tQhm  
  C (161)cost account 成本帐户   oj.J;[-  
  C (162)cost accounting 成本会计   I@z@s}x>  
  C (163)cost accounting manual 成本手册   {/)i}V#RE  
  C (164)cost accounts calendar 成本报表的日历时间   >Q<XyAH~  
  C (165)cost adjustment 成本调整   b00$3,L   
  C (166)cost allocation 成本分配   zOA~<fhT  
  C (167)cost apportionment 成本分摊   %CYo, e  
  C (168)cost attribution 成本归属   D1+1j:m  
  C (169)cost audit 成本审计   @i> r(X  
  C (170)cost behaviour 成本性态   $bp$[fX(e  
  C (171)cost benefit analysis 成本效益分析   zqrqbqK5R  
  C (172)cost center 成本中心   WI| -pzg  
  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