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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 _ x$\E  
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  1.audit   审计 Kk|)N3AV:  
  2.attestation   鉴证 z f >(Y7M  
  3.credibility   可信赖程度 VJ1rU mO~  
  4.audit of financial statements 财务报表审计 Vl'rO _?t  
  5.agreed-upon procedures 执行商定程序 9%m^^OOf  
  6.high levels of assurance 高水平保证 }Nma %6PfV  
  7.compilation 编制 =Q6JXp  
  8.reliability 可靠性 i@ 86Ez  
  9.relevance 相关性 Z4m+GFY  
  10.professional skepticism 职业谨慎 V >~\~H2Y  
  11.objectivity 客观性 6y"T;.FAo  
  12. professional competence 专业胜任能力 iRM ?_|  
  13.Senior/CPA-in-charge 项目经理 7y$U$6  
  14.audit engagement letter 业务约定书 Ri*mu*r\}  
  15.recurring audit 连续审计 g!z &lQnZ  
  16.the client 委托人 m @)Ya*=<  
  17.change CPA 更换注册会计 E5a7p.  
  18.the existing CPA 现任注册会计师 8~O0P=  
  19.the successor CPA 后任注册会计师 Nk1p)V SC  
  20.the preceding CPA前任注册会计师 O(:/ &`)  
  21.issue the audit report 出具审计报告 nj- LG!"a  
  22.expert 专家 e+?;Dc-SJ\  
  23.the board of directors 董事会 6=*n$l# }  
  24.knowledge of the entity‘ s business 了解被审计单位情况 GC(QV}9z"  
  25.assess material misstatement risks评估重大错报风险 dl6Ju  
  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 6QNZ/Ox:  
  27.a general knowledge of —— 初步了解―――的情况 `trcYmR=k  
  28.a more knowledge of—— 进一步了解的情况 Q<yvpT(  
  29.the prior year‘s working papers 以前年度工作底稿 )q[Wzx_ j<  
  30.minutes of meeting 会议纪要 |EY1$qItid  
  31.business risks 经营风险 =<AG}by![  
  32.appropriateness 适当性 V|/N-3M  
  33.accounting estimate 会计估计 `X B$t?xi  
  34.management representations 管理层声明 S7@/d HN  
  35.going concern assumption 持续经营假设 mILCC} K t  
  36.audit plan 审计计划 Cn_r?1{W  
  37.significant audit areas 重点审计领域 zXkq2\GHA  
  38.error 错误 N37CAbw0  
  39.fraud舞弊 f9O_M1=|lo  
  40.modified or additional procedures 修改或追加审计程序 ^,J>=>,1\  
  41.misappropriation of assets 侵占资产 y!|4]/G]?t  
  42.transactions without substance 虚假交易 .sb0|3&  
  43.unusual pressures 异常压力 }{[JS=A^  
  44.the suspected noncompliance 涉嫌存在违法行为 9Fg:   
  45.materialiy 重要性 ?`75ah  
  46.exceed the materiality level 超过重要性水平 7 4hRG~  
  47.approach the materiality level 接近重要性水平 cb/$P!j7  
  48.an acceptably low level 可接受水平 G{zxP%[E  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 gm1RQ^n,@.  
  50.misstatements or omissions 错报或漏报 n>)h9q S  
  51.aggregate 总计 ^Of\l:q*  
  52.subsequent events 期后事项 eu//Q'W  
  53.adjust the financial statements 调整财务报表 j#YVv c%  
  54.perform additional audit procedures 实施追加的审计程序 PK&X | h  
  55.audit risk 审计风险 }}Gkipp  
  56.detection risk 检查风险 3w/z$bj  
  57.inappropriate audit opinion 不适当的审计意见 2<d'!cm  
  58.material misstatement 重大的错报 %2^V.`0T  
  59.tolerable misstatement 可容忍错报 BG6Lky/omz  
  60.the acceptable level of detection risk 可接受的检查风险 "S>VqvH3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V=Z%y$1Bc  
  62.simall business 小规模企业 tv; ?W=&P  
  63.accounting system 会计系统 +^.xLTX`$  
  64.test of control 控制测试 c]|Tg9AW  
  65.walk-through test 穿行测试 ] ^J  
  66.communication 沟通 (.b!kfC  
  67.flow chart 流程图 { 3 "jn  
  68.reperformance of internal control 重新执行 BU|m{YZ$  
  69.audit evidence 审计证据 'Hu+8,xA  
  70.substantive procedures 实质性程序 B|=S-5pv*  
  71.assertions 认定 _6L'}X$)N  
  72.esistence 存在 1\/~>  
  73.occurrence 发生 @scSW5+  
  74.completeness 完整性 46H@z=5  
  75.rights and obligations 权利和义务 fS%B/h=  
  76.valuation and allocation 计价和分摊 @k/|%%uP  
  77.cutoff 截止 Mv:\T%]  
  78.accuracy 准确性 8SCXA9}  
  79.classification 分类 .m xc ~  
  80.inspection 检查 \t? ;p-+ta  
  81.supervision of counting 监盘 <<9|*Tz  
  82.observation 观察 JZqJ&   
  83.confirmation 函证 6 I43a1[s  
  84.computation 计算 "J `#  
  85.analytical procedures 分析程序 vJ;0%;eu[!  
  86.vouch 核对 J@rB rKC  
  87.trace 追查 _9S"rH[  
  88.audit sampling 审计抽样 1`Uu;mz  
  89.error 误差 EV;"]lC 9  
  90.expected error 预期误差 =~q$k  
  91.population 总体 0 Cyus  
  92.sampling risk 抽样风险 B~ j3!?  
  93.non- sampling risk 非抽样风险 &0+Ba[Z ^  
  94.sampling unit 抽样单位 :1~4X  
  95.statistical sampling 统计抽样 9rM#w"E?<  
  96.tolerable error 可容忍误差 %xC}#RDf  
  97.the risk of under reliance 信赖不足风险 j3[kG#  
  98.the risk of over reliance 信赖过度风险 )W1[{?  
  99.the risk of incorrect rejection 误拒风险 p1IN%*IV+o  
  100. the risk of incorrect acceptance 误受风险 '1Ex{$Yk  
  101.working trial balance 试算平衡表 LDDt=HEY4  
  102.index and cross-referencing 索引和交叉索引 Seq ^o=  
  103.cash receipt 现金收入 )1<GSr9  
  104.cash disbursement 现金支出 C~M,N|m+^  
  105.bank statement 银行对账单 8]4 W@~c  
  106.bank reconciliation 银行存款余额调节表 .8wF> 8  
  107.balance sheet date 资产负债表日 LVy (O9g  
  108.net realizable value 可变现净值 Yv[<c!\   
  109.storeroom 仓库 V\AF%=6}  
  110.sale invoice 销售发票 'Xasd3*Py  
  111.price list 价目表 .pblI  
  112.positive confirmation request 积极式询证函 3RI %OCGF  
  113.negative confirmation request 消极式询证函 `mquGk|)  
  114.purchase requisition 请购单 <V|\yH9  
  115.receiving report 验收报告 -r[O_[g w  
  116.gross margin 毛利 /K<>OyR?  
  117.manufacturing overhead 制造费用 l_ LH!Tu  
  118.material requisition 领料单 6dRvx;d  
  119.inventory-taking 存货盘点 P R_| 8H|  
  120.bond certificate 债券 ^[q/w<_j~  
  121.stock certificate 股票 ;20sh^~  
  122.audit report 审计报告 l4^MYwFR{O  
  123.entity 被审计单位 _t6 .9CXl  
  124.addressee of the audit report 审计报告的收件人 Zy>y7O(,  
  125.unqualified opinion 无保留意见 $Ut1vp1$  
  126.qualified opinion 保留意见 TR:4$92:H  
  127.disclaimer of opinion 无法表示意见 U \F ?{/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   z/pxZ B ~"  
  A (2)absorbed overhead 已吸收制造费用 ^fbzlu?G4-  
  A (3)absorption costing 吸收成本计算 Q6CVMYT  
  A (4)account 账户,报表   O/oLQoH  
  A (5)accounting postulate 会计假设   <"7Wb"+  
  A (6)accounting series release 会计公告文件   |doG}C  
  A (7)accounting valuation 会计计价   9 ]|C$;kw@  
  A (8)account sale 承销清单 Qgq VbJP"  
  A (9)accountability concept 经营责任概念   I8\R7s3  
  A (10)accountancy 会计职业   '.7ER  
  A (11)accountant 会计师   ZD<e$PxxCd  
  A (12)accounting 会计   3.Jk-:u %m  
  A (13)agency cost 代理成本   :79u2wSh  
  A (14)accounting bases 会计基础   ",S146Y+  
  A (15)accounting manual 会计手册   kU{a!ca4  
  A (16)accounting period 会计期间   }?9A:&  
  A (17)accounting policies 会计方针   N \woFrG  
  A (18)accounting rate of return 会计报酬率   .Z@iz5  
  A (19)accounting reference date 会计参照日   j!IkU}*c  
  A (20)accounting reference period 会计参照期间    >Xxi2Vy  
  A (21)accrual concept 应计概念   IJLuu@kRm,  
  A (22)accrual expenses 应计费用   ye4GHAm,p  
  A (23)acid test ration 速动比率(酸性测试比率)   i`!>zl+D  
  A (24)acquisition 购置   ^a7a_M  
  A (25)acquisition accounting 收购会计   lXutZ<S[  
  A (26)activity based accounting 作业基础成本计算   bMqFrG  
  A (27)adjusting events 调整事项   aoGns46Y  
  A (28)administrative expenses 行政管理费   k: z)Sw  
  A (29)advice note 发货通知   }RUK?:lEA  
  A (30)amortization 摊销   zw0u|q;#  
  A (31)analytical review 分析性检查   ZSLvr-,D  
  A (32)annual equivalent cost 年度等量成本法   {3``B#}  
  A (33)annual report and accounts 年度报告和报表   JcC2Zn6  
  A (34)appraisal cost 检验成本   I.U=%{.  
  A (35)appropriation account 盈余分配账户   )c<[@ ::i  
  A (36)articles of association 公司章程细则   &_'3(xIO  
  A (37)assets 资产    *1 *i5c  
  A (38)assets cover 资产保障   z -'e<v;w  
  A (39)asset value per share 每股资产价值   m~gcc  
  A (40)associated company 联营公司   <Kk?BRxi  
  A (41)attainable standard 可达标准   (Y  
UTO$L|K  
 A (42)attributable profit 可归属利润   jPs{Mr<  
  A (43)audit 审计   u&e?3qKX(  
  A (44)audit report 审计报告   m:cWnG  
  A (45)auditing standards 审计准则   E*L 5D4Kw  
  A (46)authorized share capital 额定股本   'N\nJz}  
  A (47)available hours 可用小时   FaKZ|~Y e  
  A (48)avoidable costs 可避免成本 +9 .GNu  
  B (49)back-to-back loan 易币贷款   VL$?vI'  
  B (50)backflush accounting 倒退成本计算   )qRE['M  
  B (51)bad debts 坏帐   %Lp#2?*  
  B (52)bad debts ratio 坏帐比率   88l{M[B2  
  B (53)bank charges 银行手续费   ,hCbx #h  
  B (54)bank overdraft 银行透支   {z@a{L:SC  
  B (55)bank reconciliation 银行存款调节表   MTn}]blH  
  B (56)bank statement 银行对账单   %U9f`q E  
  B (57)bankruptcy 破产   :DFtH13qO  
  B (58)basis of apportionment 分摊基础   ,v#3A7"yW  
  B (59)batch 批量   vg5fMH9ZZ  
  B (60)batch costing 分批成本计算   CW,|l0i  
  B (61)beta factor B(市场)风险因素   ;33SUgX  
  B (62)bill 账单   w=[ITQ|W%  
  B (63)bill of exchange 汇票   'K|F{K  
  B (64)bill of landing 提单   w^[:wzF0  
  B (65)bill of materials 用料预计单   sc z8 `%  
  B (66)bill payable 应付票据   A%~t[ H  
  B (67)bill receivable 应收票据   [+qB^6I+P%  
  B (68)bin card 存货记录卡   sRflabl *x  
  B (69)bonus 红利   G~/*!?&z  
  B (70)book-keeping 薄记   Z*.rv t  
  B (71)Boston classification 波士顿分类   f 2k~(@!h  
  B (72)breakeven chart 保本图   ;bFd*8?;  
  B (73)breakeven point 保本点   Pxgal4{6  
  B (74)breaking-down time 复位时间   9!6u Yf+  
  B (75)budget 预算   9 }  ]C  
  B (76)budget center 预算中心   n%6=w9.%c  
  B (77)budget cost allowance 预算成本折让   X|y0pH:S  
  B (78)budget manual 预算手册   Bd[H@oKru  
  B (79)budget period 预算期间   X @X`,/{X  
  B (80)budgetary control 预算控制   J,k.*t:  
  B (81)budgeted capacity 预算生产能力   '<AE%i,  
  B (82)burden 制造费用   jK2gc^"t  
  B (83)business center 经营中心   fF. +{-.  
  B (84)business entity 营业个体   Xet} J@C  
  B (85)business unit 经营单位   $LtCI  
 B (86)buy-out management 管理性购买产权   r<'B\.#tp>  
  B (87)by-product 副产品 |lh&l<=(f  
  C (88)called-up share capital 催缴股本   9<5ii  
  C (89)capacity 生产能力   kMg[YQ]OC  
  C (90)capacity ratios 生产能力比率   )Zrn?KM  
  C (91)capital 资本   @`HW0Y_:  
  C (92)capital assets pricing model资本资产计价模式   _SQ]\Z  
  C (93)capital commitment 承诺资本   /L` +  
  C (94)capital employed 已运用的资本   % xBQX  
  C (95)capital expenditure 资本支出   4!Lj\.!$  
  C (96)capital expenditureauthorization 资本支出核准   QV _a M2  
  C (97)capital expenditure control 资本支出控制   ;p:CrFv  
  C (98)capital expenditure proposal资本支出申请   th+LScOX  
  C (99)capital funding planning 资本基金筹集计划   c\rP"y|S};  
  C (100)capital gain 资本收益   EH]qYF.  
  C (101)capital investment appraisal资本投资评估   && WEBQ  
  C (102)capital maintenance 资本保全   b>nwX9Y/U  
  C (103)capital resource planning 资本资源计划   @y,>cDg  
  C (104)capital surplus 资本盈余   3*oZol/  
  C (105)capital turnover 资本周转率   $Eo-58<q  
  C (106)card 记录卡   {Vf].l:kn  
  C (107)cash 现金   ![m6$G{y  
  C (108)cash account 现金账户   :v^OdW  
  C (109)cash book 现金账薄   I%CrsEo  
  C (110)cash cow 金牛产品   "f-HOd\=  
  C (111)cash flow 现金流量   5B;;{GR  
  C (112)cash discounted 现金贴现   VRUA< x  
  C (113)cash flow budget 现金流量预算   V|pO";%>,  
  C (114)cash flow statement 现金流量表   / &yc?Ui  
  C (115)cash ledger 现金分类账   iL'j9_w,  
  C (116)cash limit 现金限额   Om2w+ yU  
  C (117)CCA 现时成本会计   m|PJwd6  
  C (118)center 中心   A#]78lR  
  C (119)changeover time 变更时间    `dIwBfg_  
  C (120)chartered entity 特许经济个体   `|4k>5k  
  C (121)cheque 支票   6e"Lod_ L  
  C (122)cheque register 支票登记薄   (ZQ?1Qxo  
  C (123)coin analysis 零钱分类   m5cRHo<9Y  
  C (124)classification 分类   `?SLp  
  C (125)clock card 工时卡   eU\_m5xl"  
  C (126)code 代码   eq qnR.0  
  C (127)commitment accounting 承诺确认会计   y_2B@cj  
  C (128)common cost 共同成本   l_P90zm39!  
  C (129)company limited byguarantee 有限担保责任公司   K8h\T4  
C (130)company limited shares 股份有限公司   Y9B"yV  
  C (131)competitive position 竞争能力状况   l _zTpyOZ  
  C (132)concept 概念   t_\&LMD  
  C (133)conglomerate 跨行业企业   c;88Wb<|W  
  C (134)consistency concept 一致性概念   wM! dz&  
  C (135)consolidated accounts 合并报表   ]aYuBoj  
  C (136)consolidation accounting 合并会计   h/*@ML+bB8  
  C (137)consortium 财团   ?B<.d8i  
  C (138)contingency plan 应急计划   S(_ DR 8  
  C (139)contingent liabilities 或有负债   'AZxR4W  
  C (140)continuous operation 连续生产   N: 5 N}am  
  C (141)contra 抵消   7hT@,|(j  
  C (142)contract cost 合同成本   n_*.i1\'w  
  C (143)contract costing 合同成本计算   xggF:El3{  
  C (144)contribution 贡献毛益   C4gzg  
  C (145)contribution centre 贡献中心   ]^<\a=U  
  C (146)contribution chart 贡献图   c~!ETwpHQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =D)ADZ\<r  
  C (148)contribution to salesration 贡献毛益对销售比率   M0%nGpVj>  
  C (149)control 控制   & 5QvUn  
  C (150)control account 控制帐户   0R}hAK+| 4  
  C (151)control limits 控制限度   9rT"_d#  
  C (152)controllability concept 可控制概念   4K,S5^`Gx  
  C (153)controllable cost 可控制成本   g-cg3Vso  
  C (154)conversion cost 加工成本   vILgM\or  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   'a"Uw"/p[  
  C (156)corporate appraisal 公司评估   WnA Y<hZ|  
  C (157)corporate planning 公司计划   Yh{5O3(;  
  C (158)corporate social reporting 公司社会报告   M*aYcIU((  
  C (159)corporation 股份公司   w7 f)v\p  
  C (160)cost 成本   dcfwUjp[  
  C (161)cost account 成本帐户   6sT( t8[  
  C (162)cost accounting 成本会计   JX`>N(K4\  
  C (163)cost accounting manual 成本手册   :bXTV?#0  
  C (164)cost accounts calendar 成本报表的日历时间   nI8zT0o  
  C (165)cost adjustment 成本调整   3A\Z ]L  
  C (166)cost allocation 成本分配   @@=,bO  
  C (167)cost apportionment 成本分摊   <]*Jhnx/  
  C (168)cost attribution 成本归属   'h[7AZ&)#  
  C (169)cost audit 成本审计   ypx`!2Q$  
  C (170)cost behaviour 成本性态   $9Gra#  
  C (171)cost benefit analysis 成本效益分析   " +hUt  
  C (172)cost center 成本中心   )M8@|~~  
  C (173)cost driver 成本动因
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