论坛风格切换切换到宽版
  • 3344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
?[ xgt )  
i9;  
注会《审计》英语常用词汇 z5E%*]  
`q^#u  
uoS:-v}/Y~  
  1.audit   审计 +V3mF_s|z  
  2.attestation   鉴证 ^4dE8Ve"@  
  3.credibility   可信赖程度 :<QknU}dwy  
  4.audit of financial statements 财务报表审计 {213/@,  
  5.agreed-upon procedures 执行商定程序 X3.zNHN5  
  6.high levels of assurance 高水平保证 Pq;OShU_  
  7.compilation 编制 b6D;98p  
  8.reliability 可靠性 )4yP(6|lx  
  9.relevance 相关性 )PX VR T  
  10.professional skepticism 职业谨慎 D)d]o&  
  11.objectivity 客观性 sh<Q2X  
  12. professional competence 专业胜任能力 ^q:-ZgM>  
  13.Senior/CPA-in-charge 项目经理 17LhgZs&  
  14.audit engagement letter 业务约定书 mMAN* }`O  
  15.recurring audit 连续审计 ?:(y  
  16.the client 委托人 m2(>KMbi  
  17.change CPA 更换注册会计 l5[5Y6c>  
  18.the existing CPA 现任注册会计师 to={q CqU  
  19.the successor CPA 后任注册会计师 yPN'@{ 5#  
  20.the preceding CPA前任注册会计师 F9K%f&0 a  
  21.issue the audit report 出具审计报告 M<vPE4TIr*  
  22.expert 专家 NXW*{b  
  23.the board of directors 董事会 ,"v&r(  
  24.knowledge of the entity‘ s business 了解被审计单位情况 K@JZ$  
  25.assess material misstatement risks评估重大错报风险 FY1iY/\Cn  
  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 GEc6;uz<  
  27.a general knowledge of —— 初步了解―――的情况 8Q'Emw |  
  28.a more knowledge of—— 进一步了解的情况 >Bt82ibN  
  29.the prior year‘s working papers 以前年度工作底稿 P`Np +E#I  
  30.minutes of meeting 会议纪要 YvR bM  
  31.business risks 经营风险 ]}2)U  
  32.appropriateness 适当性 /0s1;?  
  33.accounting estimate 会计估计 zF1!a  
  34.management representations 管理层声明 uo9#(6  
  35.going concern assumption 持续经营假设 A_xC@$1e<  
  36.audit plan 审计计划 E/;t6& 6  
  37.significant audit areas 重点审计领域 Hfcp qa  
  38.error 错误 @@65t'3S  
  39.fraud舞弊 u`pTFy  
  40.modified or additional procedures 修改或追加审计程序 jLAEHEs  
  41.misappropriation of assets 侵占资产 u47<J?!Q  
  42.transactions without substance 虚假交易 ~6G `k^!  
  43.unusual pressures 异常压力 As:O|!F  
  44.the suspected noncompliance 涉嫌存在违法行为 Iy<>-e"|  
  45.materialiy 重要性 MmF&jd-=  
  46.exceed the materiality level 超过重要性水平 [!'+}  
  47.approach the materiality level 接近重要性水平 !~ox;I }S  
  48.an acceptably low level 可接受水平 -F5B Jk  
  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  vy<W4  
  50.misstatements or omissions 错报或漏报 =pH2V^<<#  
  51.aggregate 总计 R9J!}az'  
  52.subsequent events 期后事项 $7x2TiAL  
  53.adjust the financial statements 调整财务报表 iRQ!J1SGcG  
  54.perform additional audit procedures 实施追加的审计程序 JcAsrtrG]  
  55.audit risk 审计风险 U3(+8}Q  
  56.detection risk 检查风险 8z=# 0+0  
  57.inappropriate audit opinion 不适当的审计意见 Y|Iq~Qy~  
  58.material misstatement 重大的错报 YQMWhC,8hy  
  59.tolerable misstatement 可容忍错报 N /4E ~^2  
  60.the acceptable level of detection risk 可接受的检查风险 }EK{UM9y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 I^NDJdxd  
  62.simall business 小规模企业 #<{v~sVp&  
  63.accounting system 会计系统 `TrWtSwv  
  64.test of control 控制测试 Ge^`f<f  
  65.walk-through test 穿行测试 PR:k--)D  
  66.communication 沟通 )Z7Vm2a  
  67.flow chart 流程图 2W AeSUX  
  68.reperformance of internal control 重新执行 O]N/(pe:d  
  69.audit evidence 审计证据 _CwTe=K}  
  70.substantive procedures 实质性程序 -3Kh >b)  
  71.assertions 认定 WAu>p3   
  72.esistence 存在 7;>|9k  
  73.occurrence 发生 <BR^Dv07U  
  74.completeness 完整性 i%2u>N i^  
  75.rights and obligations 权利和义务 SUS=sR/N  
  76.valuation and allocation 计价和分摊 y|`-)fY  
  77.cutoff 截止 5.rA xdP  
  78.accuracy 准确性 -/f$s1  
  79.classification 分类 %rwvY`\  
  80.inspection 检查 vDjH $ U  
  81.supervision of counting 监盘 ZW4f "  
  82.observation 观察 N>mW64_H)  
  83.confirmation 函证 [WwoGg*)mn  
  84.computation 计算 f"6W ;b2L.  
  85.analytical procedures 分析程序 a5*r1 ,  
  86.vouch 核对 3j7FG%\  
  87.trace 追查 H0l1=y  
  88.audit sampling 审计抽样 ">V1II 7  
  89.error 误差 d NACE*g;q  
  90.expected error 预期误差 4XkI? l  
  91.population 总体 [F-R*}&x  
  92.sampling risk 抽样风险 sd%j&Su#4  
  93.non- sampling risk 非抽样风险 7=-Yxt  
  94.sampling unit 抽样单位 `TBXJ(Y  
  95.statistical sampling 统计抽样 ?sN{U\  
  96.tolerable error 可容忍误差 )+ .=z  
  97.the risk of under reliance 信赖不足风险 65E MB%  
  98.the risk of over reliance 信赖过度风险 p2vN=[g9)  
  99.the risk of incorrect rejection 误拒风险 !%>RHh[  
  100. the risk of incorrect acceptance 误受风险 Yy*=@qu>g  
  101.working trial balance 试算平衡表 "\4W])30  
  102.index and cross-referencing 索引和交叉索引 mx Nd_{ n  
  103.cash receipt 现金收入 ;1k& }v&  
  104.cash disbursement 现金支出 C`5'5/-.  
  105.bank statement 银行对账单 EU[\D;  
  106.bank reconciliation 银行存款余额调节表 S<Dbv?  
  107.balance sheet date 资产负债表日 &@i OB #H  
  108.net realizable value 可变现净值 oe<i\uX8z  
  109.storeroom 仓库 Xa[k=qFo  
  110.sale invoice 销售发票 kwjO5 OC8  
  111.price list 价目表 g~hMOI?KK^  
  112.positive confirmation request 积极式询证函 c'oiW )8;A  
  113.negative confirmation request 消极式询证函 !M^O\C)  
  114.purchase requisition 请购单 'ZbWr*bo  
  115.receiving report 验收报告 3h7RQ:lUi  
  116.gross margin 毛利 <)7aNW.  
  117.manufacturing overhead 制造费用 /,\V}`Lx"  
  118.material requisition 领料单 jTa\I&s,A  
  119.inventory-taking 存货盘点 :[0 R F^2}  
  120.bond certificate 债券 F0$w9p  
  121.stock certificate 股票 JFT$1^n  
  122.audit report 审计报告 *5)UIRd  
  123.entity 被审计单位 Q'OtXs 80  
  124.addressee of the audit report 审计报告的收件人 2KLMFI.F  
  125.unqualified opinion 无保留意见 !se1W5ke#  
  126.qualified opinion 保留意见 )vW'g3u_  
  127.disclaimer of opinion 无法表示意见 "6B@V=d  
  128.adverse opinion 否定意见
mnm ZO}   
sT^R0Q'>  
A (1)ABC 作业基础成本计算   \.Lj A_  
  A (2)absorbed overhead 已吸收制造费用 "&6vFmr  
  A (3)absorption costing 吸收成本计算 DU^.5f  
  A (4)account 账户,报表   lV\iYX2#  
  A (5)accounting postulate 会计假设   4=Th<,<  
  A (6)accounting series release 会计公告文件   s~M$Wo8  
  A (7)accounting valuation 会计计价   b A+_/1C  
  A (8)account sale 承销清单 LG[N\%<!H  
  A (9)accountability concept 经营责任概念   9$)&b\D  
  A (10)accountancy 会计职业   63l3WvoK  
  A (11)accountant 会计师   }e\"VhAl/  
  A (12)accounting 会计   -1Q24jrO-  
  A (13)agency cost 代理成本   H^d?(Svh  
  A (14)accounting bases 会计基础   "OLg2O^  
  A (15)accounting manual 会计手册   nxZz{&  
  A (16)accounting period 会计期间   +|/0sPW(  
  A (17)accounting policies 会计方针   %o?)`z9-  
  A (18)accounting rate of return 会计报酬率   P~a@{n*8  
  A (19)accounting reference date 会计参照日   u W]gBhO$O  
  A (20)accounting reference period 会计参照期间   qPDNDkjDD  
  A (21)accrual concept 应计概念   Ohm{m^VD"  
  A (22)accrual expenses 应计费用   =u2 z3$  
  A (23)acid test ration 速动比率(酸性测试比率)   78l);/E{v  
  A (24)acquisition 购置   `2f/4]fY  
  A (25)acquisition accounting 收购会计   wAHuPQ&_Q  
  A (26)activity based accounting 作业基础成本计算   o `YBz~2  
  A (27)adjusting events 调整事项   u@Hz7Q} P  
  A (28)administrative expenses 行政管理费   7O55mc>cF  
  A (29)advice note 发货通知   #Z1%XCt  
  A (30)amortization 摊销   d6n_Hpxw^  
  A (31)analytical review 分析性检查   yrxX[Hg?@  
  A (32)annual equivalent cost 年度等量成本法   =Kj{wA O  
  A (33)annual report and accounts 年度报告和报表   e]~p:  
  A (34)appraisal cost 检验成本   )+N{D=YM  
  A (35)appropriation account 盈余分配账户   )U~|QdZ  
  A (36)articles of association 公司章程细则   pS$9mzY  
  A (37)assets 资产   cKTjQJ#  
  A (38)assets cover 资产保障   cN@_5  
  A (39)asset value per share 每股资产价值   .i*oZ'[X  
  A (40)associated company 联营公司   'V]C.`9c  
  A (41)attainable standard 可达标准   2"D4q(@  
9~hW8{#  
 A (42)attributable profit 可归属利润   U p@^C"  
  A (43)audit 审计   8UU L=  
  A (44)audit report 审计报告   KKC%!Xy  
  A (45)auditing standards 审计准则   {0,b[  
  A (46)authorized share capital 额定股本   g+B7~Z5,  
  A (47)available hours 可用小时   0OO[@Ht  
  A (48)avoidable costs 可避免成本 t=B1yvE "  
  B (49)back-to-back loan 易币贷款   (_ G>dP_  
  B (50)backflush accounting 倒退成本计算   .57p4{  
  B (51)bad debts 坏帐   $b`nV4p  
  B (52)bad debts ratio 坏帐比率   t+v %%N_  
  B (53)bank charges 银行手续费   A:m+v{*`4  
  B (54)bank overdraft 银行透支   nP%U<$,+  
  B (55)bank reconciliation 银行存款调节表   ao)';[%9s  
  B (56)bank statement 银行对账单   xX-r<:'tmi  
  B (57)bankruptcy 破产   kWW2N0~$  
  B (58)basis of apportionment 分摊基础   `df!-\#  
  B (59)batch 批量   V/#Ra  
  B (60)batch costing 分批成本计算   {&+M.Xn  
  B (61)beta factor B(市场)风险因素   NF0_D1Goi  
  B (62)bill 账单   XP)^81i|  
  B (63)bill of exchange 汇票   8&U Mmbgy  
  B (64)bill of landing 提单   ?z>J7 }w*=  
  B (65)bill of materials 用料预计单   o8X_uKEI  
  B (66)bill payable 应付票据   \-yI dKj  
  B (67)bill receivable 应收票据   f-18nF7{  
  B (68)bin card 存货记录卡   /0}Z>i K  
  B (69)bonus 红利   lpXGsK H2  
  B (70)book-keeping 薄记   [gT}<W  
  B (71)Boston classification 波士顿分类   W{-g?)Tou  
  B (72)breakeven chart 保本图   SMrfEmdH+  
  B (73)breakeven point 保本点   <&m50pq  
  B (74)breaking-down time 复位时间   vCP[7KhGj  
  B (75)budget 预算   +j{Cfv$do  
  B (76)budget center 预算中心   !dT+c Zsf  
  B (77)budget cost allowance 预算成本折让   Xqw}O2Q Q1  
  B (78)budget manual 预算手册   _^W;J/H e  
  B (79)budget period 预算期间   %tP*_d:  
  B (80)budgetary control 预算控制   J$}]p  
  B (81)budgeted capacity 预算生产能力   ]A2E2~ ~G  
  B (82)burden 制造费用    igo9~.  
  B (83)business center 经营中心   l/={aF7+  
  B (84)business entity 营业个体   :.5l  
  B (85)business unit 经营单位   KRL.TLgq)  
 B (86)buy-out management 管理性购买产权   q;,lv3I  
  B (87)by-product 副产品 SE\?8cs]-  
  C (88)called-up share capital 催缴股本   0Fb ];:a  
  C (89)capacity 生产能力   OTF/Pu$  
  C (90)capacity ratios 生产能力比率   '^TeV=  
  C (91)capital 资本   i2Wvu3,D3-  
  C (92)capital assets pricing model资本资产计价模式   A1/@KC"&{G  
  C (93)capital commitment 承诺资本   QdgJNT<=H,  
  C (94)capital employed 已运用的资本   s|WwB T  
  C (95)capital expenditure 资本支出   Dnd; N/9  
  C (96)capital expenditureauthorization 资本支出核准   <yipy[D  
  C (97)capital expenditure control 资本支出控制   RiQ ]AsTtl  
  C (98)capital expenditure proposal资本支出申请   42]7N3:'  
  C (99)capital funding planning 资本基金筹集计划   P7F"#R0QB  
  C (100)capital gain 资本收益   5TJd9:\Af  
  C (101)capital investment appraisal资本投资评估   }`gOfj)?i  
  C (102)capital maintenance 资本保全   cCZp6^/<x  
  C (103)capital resource planning 资本资源计划   rnZ $Qk-H  
  C (104)capital surplus 资本盈余   Os<E7l zqO  
  C (105)capital turnover 资本周转率   >[Vc$[62  
  C (106)card 记录卡   e ymv/  
  C (107)cash 现金   FGi7KV=N  
  C (108)cash account 现金账户   ,jRAVt +{N  
  C (109)cash book 现金账薄   5hmfdj6  
  C (110)cash cow 金牛产品   XHU$&t`7>g  
  C (111)cash flow 现金流量   sex\dg<  
  C (112)cash discounted 现金贴现   {V />5pz4e  
  C (113)cash flow budget 现金流量预算   SO6)FiPy!n  
  C (114)cash flow statement 现金流量表   XSC=qg$  
  C (115)cash ledger 现金分类账   @?<[//1  
  C (116)cash limit 现金限额   kL1<H%1'  
  C (117)CCA 现时成本会计   ^Oi L&p;r  
  C (118)center 中心   >g<Y H'U{  
  C (119)changeover time 变更时间   |BFzTz,o  
  C (120)chartered entity 特许经济个体   / :F^*]  
  C (121)cheque 支票   os{ iY  
  C (122)cheque register 支票登记薄   !Q[v"6?  
  C (123)coin analysis 零钱分类   qA GjR!=^  
  C (124)classification 分类   XY| y1L 3[  
  C (125)clock card 工时卡   YJv$,Z&;HO  
  C (126)code 代码   $ztsbV}  
  C (127)commitment accounting 承诺确认会计   _94 W@dW  
  C (128)common cost 共同成本   eMRH*MyD  
  C (129)company limited byguarantee 有限担保责任公司   i3,.E]/wX@  
C (130)company limited shares 股份有限公司   @F 5Af/  
  C (131)competitive position 竞争能力状况   d AcSG  
  C (132)concept 概念   XX/gS=NE#.  
  C (133)conglomerate 跨行业企业   }>h n  
  C (134)consistency concept 一致性概念   ~snj92K  
  C (135)consolidated accounts 合并报表   ~gpxK{  
  C (136)consolidation accounting 合并会计   ?z1v_Jh  
  C (137)consortium 财团   MOD&3>NI  
  C (138)contingency plan 应急计划   LH4A!a]  
  C (139)contingent liabilities 或有负债   ZwDL  
  C (140)continuous operation 连续生产   Q7uJ9Y{X  
  C (141)contra 抵消   OPNRBMD  
  C (142)contract cost 合同成本   -F7F 6!s  
  C (143)contract costing 合同成本计算   1*8;)#%&  
  C (144)contribution 贡献毛益   ]B3](TH"  
  C (145)contribution centre 贡献中心   ~W21%T+  
  C (146)contribution chart 贡献图   `xzKRId0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Qx4)'n  
  C (148)contribution to salesration 贡献毛益对销售比率   ,m<YS MKX  
  C (149)control 控制   {J==y;dK  
  C (150)control account 控制帐户   ` 2 <:$]  
  C (151)control limits 控制限度   x1eC r_  
  C (152)controllability concept 可控制概念   NVb}uH*i  
  C (153)controllable cost 可控制成本   R@K\   
  C (154)conversion cost 加工成本   6nk }k]Ji  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fi HE`]0  
  C (156)corporate appraisal 公司评估   ;}+M2Ec51  
  C (157)corporate planning 公司计划   NTt4sWP!I  
  C (158)corporate social reporting 公司社会报告   hH`x*:Qja  
  C (159)corporation 股份公司   VwI  
  C (160)cost 成本   \( s `=(t  
  C (161)cost account 成本帐户   w80X~  
  C (162)cost accounting 成本会计   LWM<[8wJ4  
  C (163)cost accounting manual 成本手册   naaKAZ!S  
  C (164)cost accounts calendar 成本报表的日历时间   >B{qPrmI  
  C (165)cost adjustment 成本调整   Z^V;B _  
  C (166)cost allocation 成本分配   n0=]C%wr  
  C (167)cost apportionment 成本分摊   1)= H2n4)  
  C (168)cost attribution 成本归属   "IU}>y>J  
  C (169)cost audit 成本审计   f![] :L  
  C (170)cost behaviour 成本性态   %"f85VfZ  
  C (171)cost benefit analysis 成本效益分析   5b:1+5iF-  
  C (172)cost center 成本中心   ZhY{,sy?QO  
  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