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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 !R=@Nr>  
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  1.audit   审计 a YWWln  
  2.attestation   鉴证 Qc; kj  
  3.credibility   可信赖程度 j,.\QwpU  
  4.audit of financial statements 财务报表审计 3 r&  
  5.agreed-upon procedures 执行商定程序 )h8}{*   
  6.high levels of assurance 高水平保证 lH}KFFbp  
  7.compilation 编制 {'5"i?>s0>  
  8.reliability 可靠性 7;s#QqG`I  
  9.relevance 相关性 ]mTBD<3\  
  10.professional skepticism 职业谨慎 .UG`pRC  
  11.objectivity 客观性 -QrC>3xZR  
  12. professional competence 专业胜任能力 0B}4$STOo[  
  13.Senior/CPA-in-charge 项目经理 cJ;Nh>ey  
  14.audit engagement letter 业务约定书 y0%1YY  
  15.recurring audit 连续审计 ']r8q %  
  16.the client 委托人 0NXH449I=  
  17.change CPA 更换注册会计 |A%9c.DG.  
  18.the existing CPA 现任注册会计师 9;E=w+  
  19.the successor CPA 后任注册会计师 CkT(\6B-  
  20.the preceding CPA前任注册会计师 ;2p+i/sVj  
  21.issue the audit report 出具审计报告 s6!6Oqh  
  22.expert 专家 0zaK&]oY0  
  23.the board of directors 董事会 CL|/I:%0  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *MP.YI:h  
  25.assess material misstatement risks评估重大错报风险 ^[M{s(b  
  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 '<R>cN"  
  27.a general knowledge of —— 初步了解―――的情况 ^"WV E["  
  28.a more knowledge of—— 进一步了解的情况 M|WBJ'#x0  
  29.the prior year‘s working papers 以前年度工作底稿 FSIiw#xzH  
  30.minutes of meeting 会议纪要 OT9]{|7  
  31.business risks 经营风险 xN1P#  
  32.appropriateness 适当性 o~Se[p  
  33.accounting estimate 会计估计 E TT46%Y  
  34.management representations 管理层声明 .ZpOYhk  
  35.going concern assumption 持续经营假设 rbZbj#  
  36.audit plan 审计计划 M:S-%aQ_<y  
  37.significant audit areas 重点审计领域 Wg']a/m  
  38.error 错误 gcJ!_KZK  
  39.fraud舞弊 N3%X>*'  
  40.modified or additional procedures 修改或追加审计程序 LeKovt%  
  41.misappropriation of assets 侵占资产 a=iupXre9  
  42.transactions without substance 虚假交易 M/zO|-j&  
  43.unusual pressures 异常压力 b 7UJ  
  44.the suspected noncompliance 涉嫌存在违法行为 " kDiK`i  
  45.materialiy 重要性 YX\vk/[|  
  46.exceed the materiality level 超过重要性水平 ;<[X\;|'  
  47.approach the materiality level 接近重要性水平 r |Ui1f5  
  48.an acceptably low level 可接受水平 fB+L%+mr8  
  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 *g/klK  
  50.misstatements or omissions 错报或漏报 XLN bV?  
  51.aggregate 总计 d1b] +AG4  
  52.subsequent events 期后事项 p4`1^}f&Ie  
  53.adjust the financial statements 调整财务报表 J:xGEa t  
  54.perform additional audit procedures 实施追加的审计程序 YuXJT*  
  55.audit risk 审计风险 p0+^wXi)  
  56.detection risk 检查风险 / ^.|m3  
  57.inappropriate audit opinion 不适当的审计意见 sV\_DP/l  
  58.material misstatement 重大的错报 }E'0vf /  
  59.tolerable misstatement 可容忍错报 *{g3ia  
  60.the acceptable level of detection risk 可接受的检查风险 YR%iZ"`*+O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "6B7EH  
  62.simall business 小规模企业 d9N[f>  
  63.accounting system 会计系统 }>A q<1%  
  64.test of control 控制测试 mk-{@$QJb  
  65.walk-through test 穿行测试 .iXN~*+g  
  66.communication 沟通 __=H"UhWv  
  67.flow chart 流程图 }^ rxsx`  
  68.reperformance of internal control 重新执行 Z_d"<k}I  
  69.audit evidence 审计证据 h9vcN#22D  
  70.substantive procedures 实质性程序 ] lB zpD  
  71.assertions 认定 TdtV (  
  72.esistence 存在 6TtB3;5  
  73.occurrence 发生 xoaO=7\io  
  74.completeness 完整性 HA6tGZP*L  
  75.rights and obligations 权利和义务 k6G _c;V  
  76.valuation and allocation 计价和分摊 5KCB^`|b>t  
  77.cutoff 截止 }F`|_8L*v)  
  78.accuracy 准确性 }z3j7I   
  79.classification 分类 V%Uj\cv  
  80.inspection 检查 YOCEEh?  
  81.supervision of counting 监盘 i? 00!t  
  82.observation 观察 K_7pr~D]@r  
  83.confirmation 函证 |V9[a a*c  
  84.computation 计算 9T,/R1N8  
  85.analytical procedures 分析程序 hHs/Qtq  
  86.vouch 核对 Q8p6n  
  87.trace 追查 ?jx]%n fV  
  88.audit sampling 审计抽样 [$N_YcN?  
  89.error 误差 F:{*4b  
  90.expected error 预期误差 k+<9 45kC  
  91.population 总体 Hbm 4oYN  
  92.sampling risk 抽样风险 L@}PW)#  
  93.non- sampling risk 非抽样风险 9}573M  
  94.sampling unit 抽样单位 _fAgp_)  
  95.statistical sampling 统计抽样 v4$/LUJZp  
  96.tolerable error 可容忍误差 g=*jKSZ  
  97.the risk of under reliance 信赖不足风险 &quY^j  
  98.the risk of over reliance 信赖过度风险 BZR{}Aj4pa  
  99.the risk of incorrect rejection 误拒风险 RNg?o [S  
  100. the risk of incorrect acceptance 误受风险 IqOg{# sm  
  101.working trial balance 试算平衡表 mx c)Wm<4  
  102.index and cross-referencing 索引和交叉索引 z>x@o}#u\|  
  103.cash receipt 现金收入 Nw;qJ58@  
  104.cash disbursement 现金支出 h2l;xt  
  105.bank statement 银行对账单 dcz?5O_{,  
  106.bank reconciliation 银行存款余额调节表 c9(3z0!F ?  
  107.balance sheet date 资产负债表日 }^"6 :;,  
  108.net realizable value 可变现净值 tvkdNMyX%9  
  109.storeroom 仓库 \kADh?phV  
  110.sale invoice 销售发票 +pofN-*%  
  111.price list 价目表 hor 7~u+  
  112.positive confirmation request 积极式询证函 4l D$'`  
  113.negative confirmation request 消极式询证函 TBlSZZ-55]  
  114.purchase requisition 请购单 !avol/*  
  115.receiving report 验收报告 o)`PS w=  
  116.gross margin 毛利 g \mE  
  117.manufacturing overhead 制造费用 1? >P3C  
  118.material requisition 领料单 R@e'=z[%1  
  119.inventory-taking 存货盘点 1.hWgWDP  
  120.bond certificate 债券 )G[byBa  
  121.stock certificate 股票 =BJLj0=N  
  122.audit report 审计报告 b@CB +8 $  
  123.entity 被审计单位 [KDxB>R<{  
  124.addressee of the audit report 审计报告的收件人 b)w cGBS  
  125.unqualified opinion 无保留意见 P_bB{~$4  
  126.qualified opinion 保留意见 kY0HP a  
  127.disclaimer of opinion 无法表示意见 [%W'd9`>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   d;i|s[6ds`  
  A (2)absorbed overhead 已吸收制造费用 0K!3Ny9(  
  A (3)absorption costing 吸收成本计算 iP:i6U]  
  A (4)account 账户,报表   SZ` 7t=I2  
  A (5)accounting postulate 会计假设   h my%X`%j  
  A (6)accounting series release 会计公告文件   ;vx5 =^7P  
  A (7)accounting valuation 会计计价   6opin  
  A (8)account sale 承销清单  tV}!_  
  A (9)accountability concept 经营责任概念   HC`0Ni1  
  A (10)accountancy 会计职业   X>(1fra4  
  A (11)accountant 会计师   5LeZ ?'"c  
  A (12)accounting 会计   q'3{M]Tk  
  A (13)agency cost 代理成本   7h' C"rH  
  A (14)accounting bases 会计基础   /:|vJ|dJ  
  A (15)accounting manual 会计手册   Im]@#X  
  A (16)accounting period 会计期间   4pmeu:26  
  A (17)accounting policies 会计方针   K#"=*p,  
  A (18)accounting rate of return 会计报酬率   zzmC[,u}  
  A (19)accounting reference date 会计参照日   {v={q1  
  A (20)accounting reference period 会计参照期间   h>Kx  
  A (21)accrual concept 应计概念   !R{IEray  
  A (22)accrual expenses 应计费用   DE13x *2  
  A (23)acid test ration 速动比率(酸性测试比率)   # :+ Nr  
  A (24)acquisition 购置   sz7*x{E  
  A (25)acquisition accounting 收购会计   CEfqFn3^  
  A (26)activity based accounting 作业基础成本计算   UmKE]1Yw4r  
  A (27)adjusting events 调整事项   L!f~Am:#  
  A (28)administrative expenses 行政管理费   [9E~=A#  
  A (29)advice note 发货通知   g)Z8WH$;H3  
  A (30)amortization 摊销   2=cx`"a$  
  A (31)analytical review 分析性检查   W'G|sk  
  A (32)annual equivalent cost 年度等量成本法   gC7!cn  
  A (33)annual report and accounts 年度报告和报表   iUkUo x  
  A (34)appraisal cost 检验成本   kBUkE-~  
  A (35)appropriation account 盈余分配账户   A|b iO z  
  A (36)articles of association 公司章程细则   ]:%DDlRb  
  A (37)assets 资产   ixTjXl2g  
  A (38)assets cover 资产保障   "&(/bdah?&  
  A (39)asset value per share 每股资产价值   zCs34=3 D[  
  A (40)associated company 联营公司   )@]%:m!ER  
  A (41)attainable standard 可达标准   Y;w|Fvjj+  
kUBE+a6#  
 A (42)attributable profit 可归属利润   l5z//E}W  
  A (43)audit 审计   t FU4%c7V  
  A (44)audit report 审计报告   fe .=Z&  
  A (45)auditing standards 审计准则   <H64L*,5'7  
  A (46)authorized share capital 额定股本   R~<N*En~  
  A (47)available hours 可用小时   VH7t^fb  
  A (48)avoidable costs 可避免成本 &YFe"C  
  B (49)back-to-back loan 易币贷款   cXXZ'y>FP  
  B (50)backflush accounting 倒退成本计算   G1|1Z5r  
  B (51)bad debts 坏帐   ?XKX&ws  
  B (52)bad debts ratio 坏帐比率   T CT8OU|  
  B (53)bank charges 银行手续费   pl8b&bLzi  
  B (54)bank overdraft 银行透支   |n_N.Z  
  B (55)bank reconciliation 银行存款调节表   py6<QoGV  
  B (56)bank statement 银行对账单   zAB = >v  
  B (57)bankruptcy 破产   4Kqo>|C  
  B (58)basis of apportionment 分摊基础   9.)z]Gav  
  B (59)batch 批量   #H$lBC WI  
  B (60)batch costing 分批成本计算   -TD\?Q  
  B (61)beta factor B(市场)风险因素   ?K$&|w%{3  
  B (62)bill 账单   iXWzIb}CJ-  
  B (63)bill of exchange 汇票   8W3zrnc  
  B (64)bill of landing 提单   B*/!s7c.  
  B (65)bill of materials 用料预计单   fW = N  
  B (66)bill payable 应付票据   he|Q (?  
  B (67)bill receivable 应收票据   %/dOV[/  
  B (68)bin card 存货记录卡   3f =ZNJ>  
  B (69)bonus 红利   .2I?^w&j+  
  B (70)book-keeping 薄记   `2>p#`  
  B (71)Boston classification 波士顿分类   !7t&d  
  B (72)breakeven chart 保本图    |q3X#s72  
  B (73)breakeven point 保本点   m|NZ093d  
  B (74)breaking-down time 复位时间   "DN,1Q lCp  
  B (75)budget 预算   stiF`l  
  B (76)budget center 预算中心   d&3"?2 IQ  
  B (77)budget cost allowance 预算成本折让   +~n:*\  
  B (78)budget manual 预算手册   {@X>!]  
  B (79)budget period 预算期间   ByY^d#oE  
  B (80)budgetary control 预算控制   1zRYd`IPoq  
  B (81)budgeted capacity 预算生产能力   $yU 5WEX  
  B (82)burden 制造费用   7 U7!'xU  
  B (83)business center 经营中心   5V 2ZAYV  
  B (84)business entity 营业个体   (iKJ~bJ  
  B (85)business unit 经营单位   xLed];2G  
 B (86)buy-out management 管理性购买产权   P!-RZEt$  
  B (87)by-product 副产品 Y" =8wNbr  
  C (88)called-up share capital 催缴股本   [IHo ~   
  C (89)capacity 生产能力   v4e4,Nt  
  C (90)capacity ratios 生产能力比率   DN:| s+Lz  
  C (91)capital 资本   B}[CU='P*  
  C (92)capital assets pricing model资本资产计价模式   0"7+;(\1Rk  
  C (93)capital commitment 承诺资本   4eWv).  
  C (94)capital employed 已运用的资本   4?Y7. :x  
  C (95)capital expenditure 资本支出   NL]_;\ h  
  C (96)capital expenditureauthorization 资本支出核准   4dixHpq'  
  C (97)capital expenditure control 资本支出控制   (uX?XX^  
  C (98)capital expenditure proposal资本支出申请   Bq$IBAot  
  C (99)capital funding planning 资本基金筹集计划   ZtZ3I?%U3  
  C (100)capital gain 资本收益   k, N{  
  C (101)capital investment appraisal资本投资评估   HGAi 2+&  
  C (102)capital maintenance 资本保全   DpggZ|J  
  C (103)capital resource planning 资本资源计划   E5i5gE"\  
  C (104)capital surplus 资本盈余   ?OW!D?  
  C (105)capital turnover 资本周转率   ]Ea-MeH  
  C (106)card 记录卡   CUJq [  
  C (107)cash 现金   XQ~Xls%]   
  C (108)cash account 现金账户   Q z(n41@`  
  C (109)cash book 现金账薄   {m!5IR  
  C (110)cash cow 金牛产品   D\M"bf>q1  
  C (111)cash flow 现金流量   5Pf=Uj6D  
  C (112)cash discounted 现金贴现   (F^R9G|  
  C (113)cash flow budget 现金流量预算   /"J 6``MV  
  C (114)cash flow statement 现金流量表   6):1U  
  C (115)cash ledger 现金分类账   SY|K9 $M^  
  C (116)cash limit 现金限额   pO *[~yq5  
  C (117)CCA 现时成本会计   L\UPM+tE  
  C (118)center 中心   ~AjPa}@ f  
  C (119)changeover time 变更时间   Ck#e54gJX  
  C (120)chartered entity 特许经济个体   /=YNkw5   
  C (121)cheque 支票   zG$5g^J  
  C (122)cheque register 支票登记薄   !p$p 7   
  C (123)coin analysis 零钱分类   WOZuFS13  
  C (124)classification 分类   S'5)K  
  C (125)clock card 工时卡   ^?RH<z  
  C (126)code 代码   1UK= t  
  C (127)commitment accounting 承诺确认会计   ^mn!;nu  
  C (128)common cost 共同成本   46]BRL2 G  
  C (129)company limited byguarantee 有限担保责任公司   i.'"`pn_  
C (130)company limited shares 股份有限公司   T; tY7;<  
  C (131)competitive position 竞争能力状况   p _[,P7  
  C (132)concept 概念   .v(GVkE}  
  C (133)conglomerate 跨行业企业   JXL?.{'A  
  C (134)consistency concept 一致性概念   M 6&=-  
  C (135)consolidated accounts 合并报表   <Q(E {c3"  
  C (136)consolidation accounting 合并会计   0)SRLHTY%  
  C (137)consortium 财团   Ho&:Zs  
  C (138)contingency plan 应急计划   M~\dvJ$cH  
  C (139)contingent liabilities 或有负债   Y_Fn)(  
  C (140)continuous operation 连续生产   $ (;:4  
  C (141)contra 抵消   MO$y st?fK  
  C (142)contract cost 合同成本   q83^?0WD  
  C (143)contract costing 合同成本计算   8Azh&c  
  C (144)contribution 贡献毛益   ~bkO8tn  
  C (145)contribution centre 贡献中心   2b7-=/[6  
  C (146)contribution chart 贡献图   ;4!H- qZ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {[#)Q.2  
  C (148)contribution to salesration 贡献毛益对销售比率   nHm29{G0  
  C (149)control 控制   k Nc- @B  
  C (150)control account 控制帐户   Y Iwa =^  
  C (151)control limits 控制限度   [L X/O@  
  C (152)controllability concept 可控制概念   8OZasf  
  C (153)controllable cost 可控制成本   vD@|]@gq  
  C (154)conversion cost 加工成本   e4Nd  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Dx1(} D  
  C (156)corporate appraisal 公司评估   ~\(c;J*Ir  
  C (157)corporate planning 公司计划   <qfAW?tF  
  C (158)corporate social reporting 公司社会报告   27N;>   
  C (159)corporation 股份公司   ]fzXrN_  
  C (160)cost 成本   5H.~pc2y  
  C (161)cost account 成本帐户   w^Y/J4 I0  
  C (162)cost accounting 成本会计   <[\I`kzq  
  C (163)cost accounting manual 成本手册   d7](fw@c  
  C (164)cost accounts calendar 成本报表的日历时间   Q k}RcP  
  C (165)cost adjustment 成本调整   W]/J]O6  
  C (166)cost allocation 成本分配   o3`U;@&u  
  C (167)cost apportionment 成本分摊   r<fcZ)jt|  
  C (168)cost attribution 成本归属   /V09Na,N  
  C (169)cost audit 成本审计   QP.Lq }  
  C (170)cost behaviour 成本性态   (9RfsV4^  
  C (171)cost benefit analysis 成本效益分析   %B\x %e ;P  
  C (172)cost center 成本中心    "x9yb0  
  C (173)cost driver 成本动因
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