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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 XZ7Lk)IR  
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  1.audit   审计 ]/Pn EU[  
  2.attestation   鉴证 8=l%5r^cq  
  3.credibility   可信赖程度 \e;iT\=.(  
  4.audit of financial statements 财务报表审计 <YY14p  
  5.agreed-upon procedures 执行商定程序 {mg2pfhB!  
  6.high levels of assurance 高水平保证 b;n[mk  
  7.compilation 编制 xp t:BBo  
  8.reliability 可靠性 CrLrw T  
  9.relevance 相关性 ^sw?gH*  
  10.professional skepticism 职业谨慎 [WmM6UEVS  
  11.objectivity 客观性 ~Y;*u]^  
  12. professional competence 专业胜任能力 icg fB-1|i  
  13.Senior/CPA-in-charge 项目经理 O-^Ma- }  
  14.audit engagement letter 业务约定书 z_HdISy0  
  15.recurring audit 连续审计 HfVZ~PP  
  16.the client 委托人 CTb%(<r  
  17.change CPA 更换注册会计 5O% {{J  
  18.the existing CPA 现任注册会计师 aUp g u"  
  19.the successor CPA 后任注册会计师 d0D] Q  
  20.the preceding CPA前任注册会计师 r p$'L7lrX  
  21.issue the audit report 出具审计报告 kmW4:EA%  
  22.expert 专家 7 I}uZ/N  
  23.the board of directors 董事会 d=(mw_-?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _)8s'MjA:&  
  25.assess material misstatement risks评估重大错报风险 x:Y1P:  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 R_C)  
  27.a general knowledge of —— 初步了解―――的情况 4 KiY6)  
  28.a more knowledge of—— 进一步了解的情况 Nb\4 /;#  
  29.the prior year‘s working papers 以前年度工作底稿 h{Y",7] !  
  30.minutes of meeting 会议纪要 ]kSGR  
  31.business risks 经营风险 .Mbz3;i0  
  32.appropriateness 适当性 ]M=&+c>H~  
  33.accounting estimate 会计估计 *@5@,=d  
  34.management representations 管理层声明 f|5co>Hk  
  35.going concern assumption 持续经营假设 ]Ze1s02(  
  36.audit plan 审计计划 X'srL j.  
  37.significant audit areas 重点审计领域 M%HU4pTW#o  
  38.error 错误 la!~\wpa  
  39.fraud舞弊 "jZ-,P =  
  40.modified or additional procedures 修改或追加审计程序 P:c w|Q  
  41.misappropriation of assets 侵占资产 @"A4$`Xi3  
  42.transactions without substance 虚假交易 N8jIMb'<  
  43.unusual pressures 异常压力 +(Ae4{z"1+  
  44.the suspected noncompliance 涉嫌存在违法行为 Y2AJ+ |  
  45.materialiy 重要性 4( +PD&_J  
  46.exceed the materiality level 超过重要性水平 Z@HEj_n  
  47.approach the materiality level 接近重要性水平 B\~ }3!j  
  48.an acceptably low level 可接受水平 4?kcv59  
  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 .v K-LHs  
  50.misstatements or omissions 错报或漏报 /uc>@!F  
  51.aggregate 总计 I7onX,U+  
  52.subsequent events 期后事项 3] Ct6  
  53.adjust the financial statements 调整财务报表 ?uu*L6  
  54.perform additional audit procedures 实施追加的审计程序 BGSw~6  
  55.audit risk 审计风险 wk^B"+Uhy  
  56.detection risk 检查风险 6k%f  
  57.inappropriate audit opinion 不适当的审计意见 {7[Ox<Ho  
  58.material misstatement 重大的错报 x2xRBkRg=  
  59.tolerable misstatement 可容忍错报 sJZ iI}Xc  
  60.the acceptable level of detection risk 可接受的检查风险 f*Hr^b }`8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /~1+i'7V.,  
  62.simall business 小规模企业 5BIY<B+i  
  63.accounting system 会计系统 1 MFbQs^  
  64.test of control 控制测试 }BEB1Q}L  
  65.walk-through test 穿行测试 _a, s )  
  66.communication 沟通 \bXa&Lq  
  67.flow chart 流程图 10&8-p1/mc  
  68.reperformance of internal control 重新执行 Rq-ZL{LR7  
  69.audit evidence 审计证据 -"x$ZnHU  
  70.substantive procedures 实质性程序 _ q"Gix  
  71.assertions 认定 F,kZU$  
  72.esistence 存在 a?1Wq  
  73.occurrence 发生 KNl$3n X  
  74.completeness 完整性 0GLM(JmK  
  75.rights and obligations 权利和义务 ".%k6W<n  
  76.valuation and allocation 计价和分摊 WJi]t93  
  77.cutoff 截止 =pNY eR_[  
  78.accuracy 准确性 Uo49*Mr  
  79.classification 分类 ctQ/wrkU  
  80.inspection 检查 '/p4O2b,  
  81.supervision of counting 监盘 tbr=aY$jY  
  82.observation 观察 e-;}366}  
  83.confirmation 函证 G@0& 8  
  84.computation 计算 (Ldi|jL  
  85.analytical procedures 分析程序 bA 2pbjg=  
  86.vouch 核对 ?dTD\)%A  
  87.trace 追查 (7Qo  
  88.audit sampling 审计抽样 %T[]zJ(  
  89.error 误差 x`s>*^  
  90.expected error 预期误差 }V>T M{  
  91.population 总体 st*gs-8jJ;  
  92.sampling risk 抽样风险 /v}`l  
  93.non- sampling risk 非抽样风险 z:O8Ls^\T  
  94.sampling unit 抽样单位 l;U?Z'n  
  95.statistical sampling 统计抽样 ZCw]m#lS  
  96.tolerable error 可容忍误差 f$( e\+ +  
  97.the risk of under reliance 信赖不足风险 ]:;&1h3'7  
  98.the risk of over reliance 信赖过度风险 buC{ r,  
  99.the risk of incorrect rejection 误拒风险 7)m9"InDI  
  100. the risk of incorrect acceptance 误受风险 \e_O4  
  101.working trial balance 试算平衡表 jIyQ]:*p  
  102.index and cross-referencing 索引和交叉索引  _F{C\}  
  103.cash receipt 现金收入 -Za/p@gM  
  104.cash disbursement 现金支出 rqq1TRg  
  105.bank statement 银行对账单 ~[: 2I  
  106.bank reconciliation 银行存款余额调节表 yZ:qU({KhD  
  107.balance sheet date 资产负债表日 =Qq+4F)MD  
  108.net realizable value 可变现净值 Xj*Wu_  
  109.storeroom 仓库 |ZBw<f  
  110.sale invoice 销售发票 2 c}E(8e]  
  111.price list 价目表 ^Cmyx3O^  
  112.positive confirmation request 积极式询证函 $>gFf}#C  
  113.negative confirmation request 消极式询证函 rNM;ZPF#  
  114.purchase requisition 请购单 a.'*G6~Qgw  
  115.receiving report 验收报告 c> af  
  116.gross margin 毛利 mOSv9w#,  
  117.manufacturing overhead 制造费用 $kgVa^  
  118.material requisition 领料单 /?!u{(h}  
  119.inventory-taking 存货盘点 C~[,z.FvO  
  120.bond certificate 债券 )"LJ hLg  
  121.stock certificate 股票 l:% GH  
  122.audit report 审计报告 PH"%kCI:  
  123.entity 被审计单位 Vi}_{ Cy  
  124.addressee of the audit report 审计报告的收件人 ax2B ]L2  
  125.unqualified opinion 无保留意见 l%ZhA=TKQ  
  126.qualified opinion 保留意见 b -y  
  127.disclaimer of opinion 无法表示意见 ;jPXs  
  128.adverse opinion 否定意见
e )ZUO_Q$  
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A (1)ABC 作业基础成本计算   iE{&*.q_}>  
  A (2)absorbed overhead 已吸收制造费用 Mtv?:q  
  A (3)absorption costing 吸收成本计算 H]!"Zq k  
  A (4)account 账户,报表   U.TA^S]`g  
  A (5)accounting postulate 会计假设   Jwp7gYZ  
  A (6)accounting series release 会计公告文件   'S~5"6r  
  A (7)accounting valuation 会计计价   #g=XUZ/"  
  A (8)account sale 承销清单 u>$t'  
  A (9)accountability concept 经营责任概念   t5zKW _J7  
  A (10)accountancy 会计职业   )+M0Y_r  
  A (11)accountant 会计师   E9}C  #  
  A (12)accounting 会计   ^.G$Q#y,  
  A (13)agency cost 代理成本   zL it  
  A (14)accounting bases 会计基础   ckn~#UE=  
  A (15)accounting manual 会计手册   }Lv;!  
  A (16)accounting period 会计期间   23?rEhKe  
  A (17)accounting policies 会计方针   y]im Z4{/  
  A (18)accounting rate of return 会计报酬率   D0C y^_  
  A (19)accounting reference date 会计参照日   1}37Q&2  
  A (20)accounting reference period 会计参照期间   R3! t$5HG  
  A (21)accrual concept 应计概念   C?Ucu]cW  
  A (22)accrual expenses 应计费用   2oU_2P  
  A (23)acid test ration 速动比率(酸性测试比率)   m,S{p<-h  
  A (24)acquisition 购置   zJXplvaL;  
  A (25)acquisition accounting 收购会计   C7vxw-o|&p  
  A (26)activity based accounting 作业基础成本计算   6#yUc_5 \  
  A (27)adjusting events 调整事项   b\ PgVBf9  
  A (28)administrative expenses 行政管理费   iUwzs&frd  
  A (29)advice note 发货通知   S$k&vc(0  
  A (30)amortization 摊销   ExM,g'7  
  A (31)analytical review 分析性检查   bfO=;S]b!  
  A (32)annual equivalent cost 年度等量成本法   {U1m.30n  
  A (33)annual report and accounts 年度报告和报表   i&k7-<  
  A (34)appraisal cost 检验成本   W l1 6`9  
  A (35)appropriation account 盈余分配账户    9 a kH  
  A (36)articles of association 公司章程细则   CNIsZ v@Q  
  A (37)assets 资产   aP`P)3O6)1  
  A (38)assets cover 资产保障   H:G1BZjq  
  A (39)asset value per share 每股资产价值   +>9Q/E  
  A (40)associated company 联营公司   rH>)oThA#  
  A (41)attainable standard 可达标准   [r-p]"R  
iO[<1?  
 A (42)attributable profit 可归属利润   p8Q1-T3v  
  A (43)audit 审计   vI]N^j2%  
  A (44)audit report 审计报告   v3qA":(w+(  
  A (45)auditing standards 审计准则   rs.M]8a2{&  
  A (46)authorized share capital 额定股本    XlJZhc  
  A (47)available hours 可用小时   {e5= &A  
  A (48)avoidable costs 可避免成本 KYP!Rs/j.  
  B (49)back-to-back loan 易币贷款   FC*[*  
  B (50)backflush accounting 倒退成本计算   "] iB6  
  B (51)bad debts 坏帐   Ev P{p  
  B (52)bad debts ratio 坏帐比率   X jX2]  
  B (53)bank charges 银行手续费   L-\GHu~)  
  B (54)bank overdraft 银行透支   +"6`q;p 3)  
  B (55)bank reconciliation 银行存款调节表   qFNes)_r  
  B (56)bank statement 银行对账单   9/7u*>:  
  B (57)bankruptcy 破产   iX\X>W$P  
  B (58)basis of apportionment 分摊基础    bF(f*u  
  B (59)batch 批量   5Ph4<f` L~  
  B (60)batch costing 分批成本计算   wf $s*|z  
  B (61)beta factor B(市场)风险因素   0RK!/:'  
  B (62)bill 账单   m`_ONm'T&  
  B (63)bill of exchange 汇票   UDni]P!E  
  B (64)bill of landing 提单   km40qO@3  
  B (65)bill of materials 用料预计单   @o6L6Y0Naa  
  B (66)bill payable 应付票据   EZj9wd"u  
  B (67)bill receivable 应收票据   ^H' \"9;7  
  B (68)bin card 存货记录卡   jSAjcLR  
  B (69)bonus 红利   Q|L~=9  
  B (70)book-keeping 薄记   .6V}3q$-@  
  B (71)Boston classification 波士顿分类   x;')9/3  
  B (72)breakeven chart 保本图   PuO&wI]:  
  B (73)breakeven point 保本点   j)GtEP<n#  
  B (74)breaking-down time 复位时间   HdG2X  
  B (75)budget 预算   n}V_,:Z  
  B (76)budget center 预算中心   'ah[(F<*@e  
  B (77)budget cost allowance 预算成本折让   P2*<GjV`S/  
  B (78)budget manual 预算手册   ^KELKv,_  
  B (79)budget period 预算期间   d M-%{  
  B (80)budgetary control 预算控制   #=v~8  
  B (81)budgeted capacity 预算生产能力   (M ~e?s  
  B (82)burden 制造费用   J'2X&2  
  B (83)business center 经营中心   w\brVnt  
  B (84)business entity 营业个体   BCcjK6'  
  B (85)business unit 经营单位   _,d~}_$`i  
 B (86)buy-out management 管理性购买产权   3{h_&Gbo'D  
  B (87)by-product 副产品 ,u g@f-T  
  C (88)called-up share capital 催缴股本   2>H24F  
  C (89)capacity 生产能力   l0hlM#  
  C (90)capacity ratios 生产能力比率   PY0j 9$i?  
  C (91)capital 资本   p6WX9\qS(  
  C (92)capital assets pricing model资本资产计价模式   Ydy9  
  C (93)capital commitment 承诺资本   w'3iY,_ufC  
  C (94)capital employed 已运用的资本   Z`BK/:vo3H  
  C (95)capital expenditure 资本支出   XS BA$y  
  C (96)capital expenditureauthorization 资本支出核准   }#E[vRf  
  C (97)capital expenditure control 资本支出控制   GDy9qUV  
  C (98)capital expenditure proposal资本支出申请   \r>6`-cs]  
  C (99)capital funding planning 资本基金筹集计划   "x /OIf  
  C (100)capital gain 资本收益   _]*>*XfF(  
  C (101)capital investment appraisal资本投资评估   Zsh9>]M L  
  C (102)capital maintenance 资本保全   I)W`sBL  
  C (103)capital resource planning 资本资源计划   (Clkv  
  C (104)capital surplus 资本盈余   i@R 1/M  
  C (105)capital turnover 资本周转率   |B2+{@R  
  C (106)card 记录卡   7`hP?a=  
  C (107)cash 现金   ,i@:5X/t  
  C (108)cash account 现金账户   f f1c/c/  
  C (109)cash book 现金账薄   /[>sf[X\I9  
  C (110)cash cow 金牛产品   a+PzI x2  
  C (111)cash flow 现金流量   9!DQ~k%  
  C (112)cash discounted 现金贴现   @Pzu^  
  C (113)cash flow budget 现金流量预算   9?3&?i2-  
  C (114)cash flow statement 现金流量表   o\)F}j&b#=  
  C (115)cash ledger 现金分类账   O5t[  
  C (116)cash limit 现金限额   g|Fn7]G  
  C (117)CCA 现时成本会计   FjI`uP  
  C (118)center 中心   PIpi1v*qz  
  C (119)changeover time 变更时间   <kd1Nrr!p  
  C (120)chartered entity 特许经济个体   [=]4-q6UN  
  C (121)cheque 支票   lo!+f"7ym\  
  C (122)cheque register 支票登记薄   ")HFYqP>9  
  C (123)coin analysis 零钱分类   E1U",CMU  
  C (124)classification 分类   aCLqk'  
  C (125)clock card 工时卡   ;l-!)0 U  
  C (126)code 代码   G<^{&E+=  
  C (127)commitment accounting 承诺确认会计   78H'ax9m  
  C (128)common cost 共同成本   QS]1daMIK<  
  C (129)company limited byguarantee 有限担保责任公司   lR6x3C H@  
C (130)company limited shares 股份有限公司   = +?7''{>  
  C (131)competitive position 竞争能力状况   d6sye^P  
  C (132)concept 概念   ZEO,]$Yi7  
  C (133)conglomerate 跨行业企业   {3{"8-18  
  C (134)consistency concept 一致性概念   _W '-+,  
  C (135)consolidated accounts 合并报表   td 3D=Y  
  C (136)consolidation accounting 合并会计   bB;5s`-  
  C (137)consortium 财团   ^Uh BH@ti  
  C (138)contingency plan 应急计划   1s@+;QUib  
  C (139)contingent liabilities 或有负债   L4|`;WP  
  C (140)continuous operation 连续生产   v+=BCyT  
  C (141)contra 抵消   Uwx E<=z  
  C (142)contract cost 合同成本   {Z5nGG  
  C (143)contract costing 合同成本计算   2oRg 2R}  
  C (144)contribution 贡献毛益   fCobzDy  
  C (145)contribution centre 贡献中心   rkY[E(SY  
  C (146)contribution chart 贡献图   :7?FF'u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   n`&U~s8w  
  C (148)contribution to salesration 贡献毛益对销售比率   TSWM |#u':  
  C (149)control 控制   &&RimoIeo  
  C (150)control account 控制帐户   xZF}D/S?Ov  
  C (151)control limits 控制限度   JyOo1E.  
  C (152)controllability concept 可控制概念   tlp@?(u  
  C (153)controllable cost 可控制成本   oW Nh@C  
  C (154)conversion cost 加工成本   ;<2 G  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M8b;d}XL  
  C (156)corporate appraisal 公司评估   gH7|=W  
  C (157)corporate planning 公司计划   'V=P*#|SR  
  C (158)corporate social reporting 公司社会报告   'B0{_RaTb  
  C (159)corporation 股份公司   o\pVpbB  
  C (160)cost 成本   -FQ 'agf@&  
  C (161)cost account 成本帐户   V0XvJ  
  C (162)cost accounting 成本会计   4l45N6"  
  C (163)cost accounting manual 成本手册   |(LZ9I  
  C (164)cost accounts calendar 成本报表的日历时间   oVe|M ss6  
  C (165)cost adjustment 成本调整   !|S43i&p  
  C (166)cost allocation 成本分配   j578)!aJ  
  C (167)cost apportionment 成本分摊   !pdb'*,n  
  C (168)cost attribution 成本归属   Rn I&8  
  C (169)cost audit 成本审计   >R! jB]5  
  C (170)cost behaviour 成本性态   //<nr\oP  
  C (171)cost benefit analysis 成本效益分析   ,.1Psz^U  
  C (172)cost center 成本中心   H_X [t*2  
  C (173)cost driver 成本动因
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