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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 YB/A0J  
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  1.audit   审计 QLYb>8?"C  
  2.attestation   鉴证 > ;}np F>  
  3.credibility   可信赖程度 #/zPAcV:  
  4.audit of financial statements 财务报表审计 8munw  
  5.agreed-upon procedures 执行商定程序 mAh0xgm  
  6.high levels of assurance 高水平保证 W!pLk/|ls  
  7.compilation 编制 S 8mqz.  
  8.reliability 可靠性 )=TD}Xb  
  9.relevance 相关性 ^'Wkb7L  
  10.professional skepticism 职业谨慎 4Y5Q>2D}  
  11.objectivity 客观性 l$D]*_ jc,  
  12. professional competence 专业胜任能力 Mp*")N,  
  13.Senior/CPA-in-charge 项目经理 9E^IEwq'  
  14.audit engagement letter 业务约定书 }R:eKj  
  15.recurring audit 连续审计 6]^; s1!  
  16.the client 委托人 h(!x&kZq.  
  17.change CPA 更换注册会计 z5-vx`  
  18.the existing CPA 现任注册会计师 y6ntGrZ}$  
  19.the successor CPA 后任注册会计师 09<O b[%h  
  20.the preceding CPA前任注册会计师 dxbP'2~  
  21.issue the audit report 出具审计报告 -M}#-qwf  
  22.expert 专家 S0nBX"$u  
  23.the board of directors 董事会 pOQ'k>!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9,=3D2x&  
  25.assess material misstatement risks评估重大错报风险 0qXd?z$  
  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 v# ab2  
  27.a general knowledge of —— 初步了解―――的情况 l`8S1~j  
  28.a more knowledge of—— 进一步了解的情况 v;" [1w}  
  29.the prior year‘s working papers 以前年度工作底稿 .|XIF   
  30.minutes of meeting 会议纪要 Reca5r1O  
  31.business risks 经营风险 j(mbUB*  
  32.appropriateness 适当性 #y13(u,dN  
  33.accounting estimate 会计估计 yS0YWqv]6@  
  34.management representations 管理层声明 (yWU9q)5  
  35.going concern assumption 持续经营假设 M7{w7}B0@  
  36.audit plan 审计计划 P]:r'^Yn  
  37.significant audit areas 重点审计领域 4VINu9\V  
  38.error 错误 @.ebQR-:H  
  39.fraud舞弊 e`ti*1]q  
  40.modified or additional procedures 修改或追加审计程序 r=6-kC!T9  
  41.misappropriation of assets 侵占资产 h}fz`ti U  
  42.transactions without substance 虚假交易 ^Ts|/+}'i  
  43.unusual pressures 异常压力 V.5gxr3QqW  
  44.the suspected noncompliance 涉嫌存在违法行为 AFO g*{1  
  45.materialiy 重要性 57IAH$n8o  
  46.exceed the materiality level 超过重要性水平 %[ 0V>  
  47.approach the materiality level 接近重要性水平 H%NIdgo}  
  48.an acceptably low level 可接受水平 6j{9\ R  
  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 MIvAugUOl  
  50.misstatements or omissions 错报或漏报 ^T`)ltI]V  
  51.aggregate 总计 n[ip'*2L  
  52.subsequent events 期后事项 W|J8QNL?jm  
  53.adjust the financial statements 调整财务报表 j#d=V@=a  
  54.perform additional audit procedures 实施追加的审计程序 9 lE[oAC  
  55.audit risk 审计风险 W]MKc&R  
  56.detection risk 检查风险 fCTdM+t  
  57.inappropriate audit opinion 不适当的审计意见 8 hx4N  
  58.material misstatement 重大的错报 fH? e9E4l  
  59.tolerable misstatement 可容忍错报 Pn|A>.)z  
  60.the acceptable level of detection risk 可接受的检查风险 j*@^O`^v  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $j*%}x~[  
  62.simall business 小规模企业 S 4uX utd  
  63.accounting system 会计系统 c jfYE]  
  64.test of control 控制测试 1o\P7P Le  
  65.walk-through test 穿行测试 >aXyi3B  
  66.communication 沟通  " Mzb  
  67.flow chart 流程图 [ sJ f)<  
  68.reperformance of internal control 重新执行 jY'svD~  
  69.audit evidence 审计证据 )8]O|Z-CU  
  70.substantive procedures 实质性程序 i356m9j  
  71.assertions 认定 {]1o($.u  
  72.esistence 存在 s<VN W  
  73.occurrence 发生 }SYR)eE\  
  74.completeness 完整性 0zfh:O  
  75.rights and obligations 权利和义务 rZ`ob x\S  
  76.valuation and allocation 计价和分摊  gSQq  
  77.cutoff 截止 | Qo`K%8  
  78.accuracy 准确性 i"mN0%   
  79.classification 分类 ;0DT f  
  80.inspection 检查 0dxEV]  
  81.supervision of counting 监盘 l"^'uGB'  
  82.observation 观察 U@21N3_@_  
  83.confirmation 函证 :VpRpj4f  
  84.computation 计算 m  "'  
  85.analytical procedures 分析程序 -t~l!! N(  
  86.vouch 核对 !$N^Ak5#  
  87.trace 追查 /f_w@TR\{  
  88.audit sampling 审计抽样 i]&C=X  
  89.error 误差 Hx[YHu KL^  
  90.expected error 预期误差 As0E'n85  
  91.population 总体 $SAq/VHI1]  
  92.sampling risk 抽样风险 ("07t/||  
  93.non- sampling risk 非抽样风险 ssaEAm:  
  94.sampling unit 抽样单位 u6^cLQO+  
  95.statistical sampling 统计抽样 5{nERKaPf  
  96.tolerable error 可容忍误差 xR;>n[ 6  
  97.the risk of under reliance 信赖不足风险 4po zTe  
  98.the risk of over reliance 信赖过度风险 {a aI<u  
  99.the risk of incorrect rejection 误拒风险 Vb^P{F  
  100. the risk of incorrect acceptance 误受风险 }jHS  
  101.working trial balance 试算平衡表 G J"S*30  
  102.index and cross-referencing 索引和交叉索引 l~P%mVC3m  
  103.cash receipt 现金收入 278:5yC  
  104.cash disbursement 现金支出 iAD'MB  
  105.bank statement 银行对账单 50r3Kl0  
  106.bank reconciliation 银行存款余额调节表 Tbf't^Ot$  
  107.balance sheet date 资产负债表日 w#|uR^~  
  108.net realizable value 可变现净值 K|JpkEw  
  109.storeroom 仓库 ]@E_Hx{S  
  110.sale invoice 销售发票  v?Dc3  
  111.price list 价目表 O@.C.5Ep  
  112.positive confirmation request 积极式询证函 n;&08M5an}  
  113.negative confirmation request 消极式询证函 >np!f8+d"q  
  114.purchase requisition 请购单 .Z%y 16)T  
  115.receiving report 验收报告 y4sKe:@2  
  116.gross margin 毛利 '}#=I 9=ss  
  117.manufacturing overhead 制造费用 ; kPx@C   
  118.material requisition 领料单 OpFe=1Q  
  119.inventory-taking 存货盘点 :/YHU3~Y  
  120.bond certificate 债券 W^j;"qj  
  121.stock certificate 股票 eS(hLXE!7  
  122.audit report 审计报告 cGF_|1`  
  123.entity 被审计单位 0u[Vd:()v(  
  124.addressee of the audit report 审计报告的收件人 9C&Xs nk  
  125.unqualified opinion 无保留意见 ay~c@RXW  
  126.qualified opinion 保留意见 t~vOm   
  127.disclaimer of opinion 无法表示意见 +/xmxh$ $  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   0 D^d-R,  
  A (2)absorbed overhead 已吸收制造费用 ogD 8qrZ6J  
  A (3)absorption costing 吸收成本计算 Y9V%eFY5E  
  A (4)account 账户,报表   bY` b3  
  A (5)accounting postulate 会计假设   ]b5E_/P  
  A (6)accounting series release 会计公告文件   r~f*aD  
  A (7)accounting valuation 会计计价   'T=$Q%Qv  
  A (8)account sale 承销清单 VpmwN`  
  A (9)accountability concept 经营责任概念   F)fCj^ zL  
  A (10)accountancy 会计职业   =QdHji/sB  
  A (11)accountant 会计师   `FS)i7-o6  
  A (12)accounting 会计   $D;/b+a  
  A (13)agency cost 代理成本   HC1jN8WDY  
  A (14)accounting bases 会计基础   nV`n=x  
  A (15)accounting manual 会计手册   _(A9k{  
  A (16)accounting period 会计期间   sKE7U>mz|  
  A (17)accounting policies 会计方针   dKk\"6 o  
  A (18)accounting rate of return 会计报酬率   ~|y$^qy?U  
  A (19)accounting reference date 会计参照日   sA^_I6>M"  
  A (20)accounting reference period 会计参照期间   `)i'1E[9  
  A (21)accrual concept 应计概念   W^U6O&-K  
  A (22)accrual expenses 应计费用   p7SX,kpt>  
  A (23)acid test ration 速动比率(酸性测试比率)   ^7b[s pqE  
  A (24)acquisition 购置   [\i0@  
  A (25)acquisition accounting 收购会计   -@*[   
  A (26)activity based accounting 作业基础成本计算   sd(Yr6~..  
  A (27)adjusting events 调整事项   ~vL7$-:  
  A (28)administrative expenses 行政管理费   0EWov~Y?  
  A (29)advice note 发货通知   o 8fB  
  A (30)amortization 摊销   R\i8O^[  
  A (31)analytical review 分析性检查   !u)>XS^E  
  A (32)annual equivalent cost 年度等量成本法   MxXf.iX&  
  A (33)annual report and accounts 年度报告和报表   aC!e#(q  
  A (34)appraisal cost 检验成本   4c})LAwd&  
  A (35)appropriation account 盈余分配账户   #:q$sKQ_$  
  A (36)articles of association 公司章程细则   a"ct"g=  
  A (37)assets 资产   b\{34z ,  
  A (38)assets cover 资产保障   Z~X\Z.  
  A (39)asset value per share 每股资产价值   /Kw}R5l  
  A (40)associated company 联营公司   ;JpsRf!  
  A (41)attainable standard 可达标准   4O I''i  
K[,d9j`^  
 A (42)attributable profit 可归属利润   ^4G%*-   
  A (43)audit 审计   p* '%<3ml  
  A (44)audit report 审计报告    !' }  
  A (45)auditing standards 审计准则   DHI %R<  
  A (46)authorized share capital 额定股本   +ConK>;  
  A (47)available hours 可用小时   yW =I*f  
  A (48)avoidable costs 可避免成本 !sTOo  
  B (49)back-to-back loan 易币贷款   vk:k~   
  B (50)backflush accounting 倒退成本计算   jH5VrN*Q  
  B (51)bad debts 坏帐   N}|<P[LW  
  B (52)bad debts ratio 坏帐比率   /JcfAY  
  B (53)bank charges 银行手续费   X=1Po|  
  B (54)bank overdraft 银行透支   {zck Y  
  B (55)bank reconciliation 银行存款调节表   yuef84~  
  B (56)bank statement 银行对账单   6np  
  B (57)bankruptcy 破产   ^X?D4a|;#g  
  B (58)basis of apportionment 分摊基础   J2_~iC&;s  
  B (59)batch 批量   rd )_*{  
  B (60)batch costing 分批成本计算   ]3KMFV}  
  B (61)beta factor B(市场)风险因素   5YV3pFz$)  
  B (62)bill 账单   +VSq[P  
  B (63)bill of exchange 汇票   V/t/uNm  
  B (64)bill of landing 提单   "VIoV u  
  B (65)bill of materials 用料预计单   -22]|$f  
  B (66)bill payable 应付票据   _N @ h  
  B (67)bill receivable 应收票据   ^CBc~um2  
  B (68)bin card 存货记录卡   c>$PLO^  
  B (69)bonus 红利   mJ #|~I*Z-  
  B (70)book-keeping 薄记   w7#9t  
  B (71)Boston classification 波士顿分类   Yl$R$u)  
  B (72)breakeven chart 保本图   n)<S5P?  
  B (73)breakeven point 保本点   $n><p>`  
  B (74)breaking-down time 复位时间   ?'8(']/  
  B (75)budget 预算   w;OvZo|  
  B (76)budget center 预算中心    /N8>>g  
  B (77)budget cost allowance 预算成本折让   ~K 2.T7=  
  B (78)budget manual 预算手册   :lfUVa{HN  
  B (79)budget period 预算期间   RE<s$B$[  
  B (80)budgetary control 预算控制   kq4ii`zi8  
  B (81)budgeted capacity 预算生产能力   id?B<OM  
  B (82)burden 制造费用   Gi+ZI{)  
  B (83)business center 经营中心   A &tMj?  
  B (84)business entity 营业个体    ob_*fP  
  B (85)business unit 经营单位   /19ZyQw9  
 B (86)buy-out management 管理性购买产权   ZzO^IZ KlC  
  B (87)by-product 副产品 !H^e$BA  
  C (88)called-up share capital 催缴股本   RxB9c(s^@  
  C (89)capacity 生产能力   e[ ($rsx  
  C (90)capacity ratios 生产能力比率   O;6am++M@  
  C (91)capital 资本   3UNmUDl[~  
  C (92)capital assets pricing model资本资产计价模式   %7wN S  
  C (93)capital commitment 承诺资本   ~lQ<#*wl  
  C (94)capital employed 已运用的资本   |y%M";MI  
  C (95)capital expenditure 资本支出   #,5v#| u|7  
  C (96)capital expenditureauthorization 资本支出核准   dR GgiQO  
  C (97)capital expenditure control 资本支出控制   oro^'#ki  
  C (98)capital expenditure proposal资本支出申请   !uc"|S?  
  C (99)capital funding planning 资本基金筹集计划   |Bhj L,  
  C (100)capital gain 资本收益   GF/!@N  
  C (101)capital investment appraisal资本投资评估   - %'ys  
  C (102)capital maintenance 资本保全   #wS/QrRE  
  C (103)capital resource planning 资本资源计划   /l b"g_  
  C (104)capital surplus 资本盈余   R^f-j-$o]  
  C (105)capital turnover 资本周转率   [h0.k"&[  
  C (106)card 记录卡   @s % !R  
  C (107)cash 现金   ,3,(/%=k  
  C (108)cash account 现金账户   %NH{%K,  
  C (109)cash book 现金账薄   -L6V)aK&  
  C (110)cash cow 金牛产品   aWk1D.  
  C (111)cash flow 现金流量   uG^RU\(  
  C (112)cash discounted 现金贴现   A>Y#-e;<d  
  C (113)cash flow budget 现金流量预算   zqlg Jn  
  C (114)cash flow statement 现金流量表   B.Y8O^rx  
  C (115)cash ledger 现金分类账   .Gcs/PN   
  C (116)cash limit 现金限额   9NEL[J|  
  C (117)CCA 现时成本会计   -VafN   
  C (118)center 中心   y3Q2d7G  
  C (119)changeover time 变更时间   B(ZK\]  
  C (120)chartered entity 特许经济个体   cKe{ ]a  
  C (121)cheque 支票   1$RUhxT  
  C (122)cheque register 支票登记薄   *t_JR  
  C (123)coin analysis 零钱分类   !g2 ~|G  
  C (124)classification 分类   B 4 RP~^  
  C (125)clock card 工时卡   J5#shs[M:  
  C (126)code 代码   D=_FrEM_IA  
  C (127)commitment accounting 承诺确认会计   ,xOOR   
  C (128)common cost 共同成本   >mCS`D8  
  C (129)company limited byguarantee 有限担保责任公司   ,1ceNF#oL  
C (130)company limited shares 股份有限公司   +2 x|j>  
  C (131)competitive position 竞争能力状况   /DE`>eJY  
  C (132)concept 概念   }HLV'^"k  
  C (133)conglomerate 跨行业企业   d3&l!DoX  
  C (134)consistency concept 一致性概念   zi?G wh ~  
  C (135)consolidated accounts 合并报表   bPMkBm  
  C (136)consolidation accounting 合并会计   %$ ^ eY'-'  
  C (137)consortium 财团   4<<T#oW.:G  
  C (138)contingency plan 应急计划   v[!ZRwk4w3  
  C (139)contingent liabilities 或有负债   !wr2OxK*  
  C (140)continuous operation 连续生产   i}e4P>ADD  
  C (141)contra 抵消   C|g]Y 7  
  C (142)contract cost 合同成本   U%4 s@{7  
  C (143)contract costing 合同成本计算   586lN22xM  
  C (144)contribution 贡献毛益   0UN65JBuD  
  C (145)contribution centre 贡献中心   Br}0dha3E  
  C (146)contribution chart 贡献图   >pj)va[Q  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Cp!Qd e  
  C (148)contribution to salesration 贡献毛益对销售比率   >,A&(\rO  
  C (149)control 控制   w<$0n#5  
  C (150)control account 控制帐户   ~0T ,_N  
  C (151)control limits 控制限度   )2g-{cYv  
  C (152)controllability concept 可控制概念   oeF0t'%  
  C (153)controllable cost 可控制成本   }:xj%?ki  
  C (154)conversion cost 加工成本   q 7aH=dhw  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2|:x_rcj  
  C (156)corporate appraisal 公司评估   @3WI7q4  
  C (157)corporate planning 公司计划   ;Sw % t(@  
  C (158)corporate social reporting 公司社会报告   ,4Qct=%L_  
  C (159)corporation 股份公司   0s o27k  
  C (160)cost 成本   N*6lyF cg  
  C (161)cost account 成本帐户   .u ^4vVz  
  C (162)cost accounting 成本会计   TBu[3X%  
  C (163)cost accounting manual 成本手册   Xb\de_8!  
  C (164)cost accounts calendar 成本报表的日历时间   "[Hn G(gA  
  C (165)cost adjustment 成本调整   dW} m44X  
  C (166)cost allocation 成本分配   >O/1Lpl.3  
  C (167)cost apportionment 成本分摊   ]h 4r@L3  
  C (168)cost attribution 成本归属    c FV3  
  C (169)cost audit 成本审计   wpV)y Q^  
  C (170)cost behaviour 成本性态   QvvH/u  
  C (171)cost benefit analysis 成本效益分析   "S^ ""5  
  C (172)cost center 成本中心   w[hT,$n  
  C (173)cost driver 成本动因
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