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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 E>LZw>^Y J  
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  1.audit   审计 78M%[7Cq<i  
  2.attestation   鉴证 {7d(B1[1  
  3.credibility   可信赖程度 iA.:{^_)09  
  4.audit of financial statements 财务报表审计 F:$*0!  
  5.agreed-upon procedures 执行商定程序 `L~gERW#  
  6.high levels of assurance 高水平保证 T-MC|>pv  
  7.compilation 编制 s!73To}>  
  8.reliability 可靠性 ,8.Fd|#L  
  9.relevance 相关性 IKo,P$ PE  
  10.professional skepticism 职业谨慎 B1^9mV'O  
  11.objectivity 客观性 MS5X#B  
  12. professional competence 专业胜任能力 MZIZ"b  
  13.Senior/CPA-in-charge 项目经理 ZNfQM&<d  
  14.audit engagement letter 业务约定书 kB#;s  
  15.recurring audit 连续审计 M{GT$Q  
  16.the client 委托人 ]v2%hX  
  17.change CPA 更换注册会计 cnw?3/J  
  18.the existing CPA 现任注册会计师 ZuLW%z.  
  19.the successor CPA 后任注册会计师 E;1QD/E$  
  20.the preceding CPA前任注册会计师 wXR7Ifrv  
  21.issue the audit report 出具审计报告 #'y4UN  
  22.expert 专家 q%S^3C&  
  23.the board of directors 董事会 r;n^\[Ov0,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 "!S7D >2y#  
  25.assess material misstatement risks评估重大错报风险  K P@bz  
  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 /Fj*sS8  
  27.a general knowledge of —— 初步了解―――的情况 %ztv.K(8  
  28.a more knowledge of—— 进一步了解的情况 to9X2^  
  29.the prior year‘s working papers 以前年度工作底稿 ,7:? Du}  
  30.minutes of meeting 会议纪要 !8Y $}  
  31.business risks 经营风险 yDapl(  
  32.appropriateness 适当性 ZrNBkfe :  
  33.accounting estimate 会计估计 MSqW {  
  34.management representations 管理层声明 sq rY<@%  
  35.going concern assumption 持续经营假设 S1I# qb  
  36.audit plan 审计计划 q<XleC  
  37.significant audit areas 重点审计领域 =w;~1i% .k  
  38.error 错误  u> @@  
  39.fraud舞弊 `RlMfd  
  40.modified or additional procedures 修改或追加审计程序 a&z$4!wQB  
  41.misappropriation of assets 侵占资产 b[U;P=;=  
  42.transactions without substance 虚假交易 \yhj{QS.k  
  43.unusual pressures 异常压力 <dWms`Qc O  
  44.the suspected noncompliance 涉嫌存在违法行为 jR[b7s  
  45.materialiy 重要性 gmUX 2x(  
  46.exceed the materiality level 超过重要性水平 g0-~ %A,  
  47.approach the materiality level 接近重要性水平 c BcZ@e;  
  48.an acceptably low level 可接受水平 u>\u}c  
  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 A$jf#,  
  50.misstatements or omissions 错报或漏报 GIM'H;XG  
  51.aggregate 总计 Ud:;kI%Vj  
  52.subsequent events 期后事项 X..<U}e  
  53.adjust the financial statements 调整财务报表 _aP 2gH  
  54.perform additional audit procedures 实施追加的审计程序 T9NTL\;  
  55.audit risk 审计风险 cI\&&<>SlG  
  56.detection risk 检查风险 ET0^_yk  
  57.inappropriate audit opinion 不适当的审计意见 jn]:*i;i  
  58.material misstatement 重大的错报 2n3!p Z8  
  59.tolerable misstatement 可容忍错报 frRO?  
  60.the acceptable level of detection risk 可接受的检查风险 .b|!FWHNS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 gP2<L5&Z,  
  62.simall business 小规模企业 U|~IJU3-  
  63.accounting system 会计系统 2Tcc Iv  
  64.test of control 控制测试 WRqpQEY  
  65.walk-through test 穿行测试 jZgCDA8Mr!  
  66.communication 沟通 fq?MnWc  
  67.flow chart 流程图 yvCX is  
  68.reperformance of internal control 重新执行 rI#,FZ  
  69.audit evidence 审计证据 P`L, eYc  
  70.substantive procedures 实质性程序 4?33t] "  
  71.assertions 认定 ^&7gUH*v  
  72.esistence 存在 3~EPX`#[W  
  73.occurrence 发生 *J3Z.fq%:i  
  74.completeness 完整性 sTmdoqTK!  
  75.rights and obligations 权利和义务 }B`T%(11=  
  76.valuation and allocation 计价和分摊 \C kb:  
  77.cutoff 截止 VmON}bb[zz  
  78.accuracy 准确性 Hrg -5_  
  79.classification 分类 9Pql\]9"o  
  80.inspection 检查 3of0f{ZTj  
  81.supervision of counting 监盘 !BDJU  
  82.observation 观察 z7!@^!r  
  83.confirmation 函证 q0*d*j F0u  
  84.computation 计算 .#{m1mr  
  85.analytical procedures 分析程序 ],F@.pg  
  86.vouch 核对 f {j`d&|  
  87.trace 追查 (R]b'3,E$  
  88.audit sampling 审计抽样 FO:k >F  
  89.error 误差 tHmV4H$  
  90.expected error 预期误差 Y' O3RA5E  
  91.population 总体 Zvkb=  
  92.sampling risk 抽样风险 v[]&yD  
  93.non- sampling risk 非抽样风险 L=&dJpyfT  
  94.sampling unit 抽样单位 (9KiIRN   
  95.statistical sampling 统计抽样 i#I7ncX  
  96.tolerable error 可容忍误差 " +A8w  
  97.the risk of under reliance 信赖不足风险 _F`RwBOjs  
  98.the risk of over reliance 信赖过度风险 /Jc54d  
  99.the risk of incorrect rejection 误拒风险 '_ l5Br73=  
  100. the risk of incorrect acceptance 误受风险 #{g6'9PMz  
  101.working trial balance 试算平衡表 ebiOR1)sN  
  102.index and cross-referencing 索引和交叉索引 | $D`*  
  103.cash receipt 现金收入 aa&\HDh*  
  104.cash disbursement 现金支出 nEgYypwr  
  105.bank statement 银行对账单 ~\UAxB=  
  106.bank reconciliation 银行存款余额调节表 BM[jF=0  
  107.balance sheet date 资产负债表日 |3C5"R3ZGO  
  108.net realizable value 可变现净值 FvVM}l'  
  109.storeroom 仓库 Xz!O}M{4  
  110.sale invoice 销售发票 Yu: !l>  
  111.price list 价目表 -'uz%2 {  
  112.positive confirmation request 积极式询证函 ;:aCZ8e  
  113.negative confirmation request 消极式询证函 H|z:j35\  
  114.purchase requisition 请购单 &+")~2 +  
  115.receiving report 验收报告 -d *je{c |  
  116.gross margin 毛利 LLPbZ9q  
  117.manufacturing overhead 制造费用 8F/JOtkGMt  
  118.material requisition 领料单 7gQ 2dp  
  119.inventory-taking 存货盘点 k3UKGP1  
  120.bond certificate 债券 [&+5E1%L  
  121.stock certificate 股票 MNoc XK  
  122.audit report 审计报告 .&rL>A2U  
  123.entity 被审计单位 )|B3TjH C  
  124.addressee of the audit report 审计报告的收件人 HME`7dw?  
  125.unqualified opinion 无保留意见 (3N;-   
  126.qualified opinion 保留意见 /{!?e<N>  
  127.disclaimer of opinion 无法表示意见 Ja{[T  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |g!3f  
  A (2)absorbed overhead 已吸收制造费用 wY*tq{7  
  A (3)absorption costing 吸收成本计算 -op(26:W<  
  A (4)account 账户,报表   `|e3OCU  
  A (5)accounting postulate 会计假设   c4iGtW  
  A (6)accounting series release 会计公告文件   Cn.x:I@r  
  A (7)accounting valuation 会计计价   6$ ag<  
  A (8)account sale 承销清单 : \KJw  
  A (9)accountability concept 经营责任概念   lO=~&_  
  A (10)accountancy 会计职业   OFn#C!  
  A (11)accountant 会计师   b 2XUZ5  
  A (12)accounting 会计    p]x9hZ  
  A (13)agency cost 代理成本   F1NYpCR  
  A (14)accounting bases 会计基础   6.k>J{GG  
  A (15)accounting manual 会计手册   M"E7= J  
  A (16)accounting period 会计期间   @WICAC=  
  A (17)accounting policies 会计方针   Mcqym8,q|3  
  A (18)accounting rate of return 会计报酬率   qx`)M3Mu|<  
  A (19)accounting reference date 会计参照日   >=d%t6 %(  
  A (20)accounting reference period 会计参照期间   fu{.Ir  
  A (21)accrual concept 应计概念   T*qSk!  
  A (22)accrual expenses 应计费用   6Jd.Eg ~A7  
  A (23)acid test ration 速动比率(酸性测试比率)   ,7ZV;f 81  
  A (24)acquisition 购置   Kq;s${ |G  
  A (25)acquisition accounting 收购会计   ab^>_xD<  
  A (26)activity based accounting 作业基础成本计算   NH;.!x q:  
  A (27)adjusting events 调整事项   DGO\&^GT^  
  A (28)administrative expenses 行政管理费   siD/`T&  
  A (29)advice note 发货通知   Kd;)E 9Ti  
  A (30)amortization 摊销   ;0-Y),  
  A (31)analytical review 分析性检查   tVhf1TH#  
  A (32)annual equivalent cost 年度等量成本法   ~JG\b?s  
  A (33)annual report and accounts 年度报告和报表   eY8rm  
  A (34)appraisal cost 检验成本   ev9ltl{  
  A (35)appropriation account 盈余分配账户   y28 e=i  
  A (36)articles of association 公司章程细则   y\zRv(T=  
  A (37)assets 资产   i]}`e>fF  
  A (38)assets cover 资产保障   1[4 0\sM  
  A (39)asset value per share 每股资产价值   /Bp5^(s  
  A (40)associated company 联营公司   FwqaWEk  
  A (41)attainable standard 可达标准   ;l c/FV[/  
Q[MWzsx  
 A (42)attributable profit 可归属利润   i?B(I4a!G  
  A (43)audit 审计   zaG1  
  A (44)audit report 审计报告   LW*v/`@  
  A (45)auditing standards 审计准则   6 B*,Mu4A  
  A (46)authorized share capital 额定股本   N~+ e\K6  
  A (47)available hours 可用小时   maVfLVx-  
  A (48)avoidable costs 可避免成本 y-lBaTE9  
  B (49)back-to-back loan 易币贷款   F-PQ`@ZNW  
  B (50)backflush accounting 倒退成本计算   _7b' i6-  
  B (51)bad debts 坏帐   ")D5ulb\  
  B (52)bad debts ratio 坏帐比率   ?V' zG&n@  
  B (53)bank charges 银行手续费   VQ^}f/A  
  B (54)bank overdraft 银行透支   GDY=^r  
  B (55)bank reconciliation 银行存款调节表   MP$9W)  
  B (56)bank statement 银行对账单   uO5y{O2W  
  B (57)bankruptcy 破产   90UZ\{">  
  B (58)basis of apportionment 分摊基础   bz|-x "qk  
  B (59)batch 批量   lB*HL C  
  B (60)batch costing 分批成本计算   I8Q!`K J  
  B (61)beta factor B(市场)风险因素   n 'E:uXv"  
  B (62)bill 账单   Qz`v0"'w  
  B (63)bill of exchange 汇票   4^_'LiX3[  
  B (64)bill of landing 提单   f]48>LRE8  
  B (65)bill of materials 用料预计单   ]? % *3I  
  B (66)bill payable 应付票据   =H;F{J "  
  B (67)bill receivable 应收票据   % 9} ?*U  
  B (68)bin card 存货记录卡   _p;=]#+c&  
  B (69)bonus 红利   !z2KQ 4C  
  B (70)book-keeping 薄记   [( *?  
  B (71)Boston classification 波士顿分类   PgdHH:v)  
  B (72)breakeven chart 保本图    1fqJtP6  
  B (73)breakeven point 保本点   T,/:5L9  
  B (74)breaking-down time 复位时间   >b2wFo/em  
  B (75)budget 预算    P@FE3g  
  B (76)budget center 预算中心   #D-Ttla  
  B (77)budget cost allowance 预算成本折让   PauF)p  
  B (78)budget manual 预算手册   'f-8P  
  B (79)budget period 预算期间   'q\[aKEX=  
  B (80)budgetary control 预算控制   8 DPn5E#M1  
  B (81)budgeted capacity 预算生产能力   Y+!z]S/x  
  B (82)burden 制造费用   Sy"!Q%+ |  
  B (83)business center 经营中心   OCEhwB0  
  B (84)business entity 营业个体   GD0Q`gWNe  
  B (85)business unit 经营单位   +d=w%r)  
 B (86)buy-out management 管理性购买产权   2Z+:^5  
  B (87)by-product 副产品 Ni>!b6 Z`[  
  C (88)called-up share capital 催缴股本   ~_a$5Y  
  C (89)capacity 生产能力   +*Zjo&pc  
  C (90)capacity ratios 生产能力比率   *AJ YSa,z  
  C (91)capital 资本   "Pa  y2  
  C (92)capital assets pricing model资本资产计价模式   kK/( [!  
  C (93)capital commitment 承诺资本   odKdpa Zc[  
  C (94)capital employed 已运用的资本   Mb=j'H<N@  
  C (95)capital expenditure 资本支出   8 `}I]  
  C (96)capital expenditureauthorization 资本支出核准   -lS(W^r4  
  C (97)capital expenditure control 资本支出控制   ZKt`>K Z  
  C (98)capital expenditure proposal资本支出申请   ;k (M4?  
  C (99)capital funding planning 资本基金筹集计划   0DX)%s,KO  
  C (100)capital gain 资本收益   YnlZyw!  
  C (101)capital investment appraisal资本投资评估   t&Jrch k  
  C (102)capital maintenance 资本保全   %+@<T<>J<k  
  C (103)capital resource planning 资本资源计划   ET;-'vd  
  C (104)capital surplus 资本盈余   z[WdJN{  
  C (105)capital turnover 资本周转率   D[dI_|59a  
  C (106)card 记录卡   m1Xc3=Y  
  C (107)cash 现金   l7#2 e ORm  
  C (108)cash account 现金账户   cC]lO  
  C (109)cash book 现金账薄   b<j*;n.  
  C (110)cash cow 金牛产品   v(;n|=O  
  C (111)cash flow 现金流量   sp6A* mwl  
  C (112)cash discounted 现金贴现   <&l@ ):a  
  C (113)cash flow budget 现金流量预算   s[#_sR`y  
  C (114)cash flow statement 现金流量表   X3m)  
  C (115)cash ledger 现金分类账   Y'yGhpT~  
  C (116)cash limit 现金限额   M8${&&[;  
  C (117)CCA 现时成本会计   e\.  
  C (118)center 中心   (} wMU]!_  
  C (119)changeover time 变更时间   %xdyG Al:  
  C (120)chartered entity 特许经济个体   lBLL45%BIN  
  C (121)cheque 支票   up2wkc8  
  C (122)cheque register 支票登记薄   t'[`"pp=  
  C (123)coin analysis 零钱分类   Y%^qt]u.8  
  C (124)classification 分类   5%"sv+iO  
  C (125)clock card 工时卡   BBa!l e9P  
  C (126)code 代码   R%"'k<`#  
  C (127)commitment accounting 承诺确认会计   Bo0f`EC I  
  C (128)common cost 共同成本   6*:U1{Gl)  
  C (129)company limited byguarantee 有限担保责任公司   vF9fXY=  
C (130)company limited shares 股份有限公司   Qn}M  
  C (131)competitive position 竞争能力状况   \: R Akf<  
  C (132)concept 概念   Sb^o`~ Eh  
  C (133)conglomerate 跨行业企业   H@'u$qr$:  
  C (134)consistency concept 一致性概念   |eK^Yhym  
  C (135)consolidated accounts 合并报表   vf-8DB  
  C (136)consolidation accounting 合并会计   0zE(:K  
  C (137)consortium 财团   G%>M@nYUE  
  C (138)contingency plan 应急计划   |eqp3@Y1E  
  C (139)contingent liabilities 或有负债   _Uhl4Mh  
  C (140)continuous operation 连续生产   A'n{K#  
  C (141)contra 抵消   \7G.a nY  
  C (142)contract cost 合同成本   mXI'=Vo!S  
  C (143)contract costing 合同成本计算   @4Lol2  
  C (144)contribution 贡献毛益   Va^(cnwa  
  C (145)contribution centre 贡献中心   4P?@NJp  
  C (146)contribution chart 贡献图   *fI\|%K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (};/,t1#$  
  C (148)contribution to salesration 贡献毛益对销售比率   +|qw>1J(  
  C (149)control 控制   P?J\p J1|7  
  C (150)control account 控制帐户   uP.dCs9-  
  C (151)control limits 控制限度   n&8SB'-r  
  C (152)controllability concept 可控制概念   W8M(@* T  
  C (153)controllable cost 可控制成本   f=- R<l  
  C (154)conversion cost 加工成本   9>= S@hVMd  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?@7Reh\  
  C (156)corporate appraisal 公司评估   T3PwM2em_`  
  C (157)corporate planning 公司计划   zGa V^X  
  C (158)corporate social reporting 公司社会报告   {Gw{W&<  
  C (159)corporation 股份公司   =nv/ r  
  C (160)cost 成本   ne%(`XY{Q]  
  C (161)cost account 成本帐户   NtkZ\3  
  C (162)cost accounting 成本会计   [0lO0ik>G  
  C (163)cost accounting manual 成本手册   E+J+fi  
  C (164)cost accounts calendar 成本报表的日历时间   ]>[ 0DX]j  
  C (165)cost adjustment 成本调整   7#C3E$gn?  
  C (166)cost allocation 成本分配   av~kF  
  C (167)cost apportionment 成本分摊   ,3Nna:~f  
  C (168)cost attribution 成本归属   y<PQ$D)  
  C (169)cost audit 成本审计   lqvP Dz  
  C (170)cost behaviour 成本性态   0B"_St}3D  
  C (171)cost benefit analysis 成本效益分析   8d(l)[GZt  
  C (172)cost center 成本中心   );{7 6  
  C (173)cost driver 成本动因
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