论坛风格切换切换到宽版
  • 2303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
\DDR l{  
8Qwn  
注会《审计》英语常用词汇  xRTr@  
=r?#,'a  
.+.BNS   
  1.audit   审计 #RN"Ul-B|  
  2.attestation   鉴证 xoT|fgb  
  3.credibility   可信赖程度 szZ8-Y  
  4.audit of financial statements 财务报表审计 M2{AaYgD  
  5.agreed-upon procedures 执行商定程序 |_ChK6Q?v  
  6.high levels of assurance 高水平保证 -n>JlfCd2  
  7.compilation 编制 C VyYV &U,  
  8.reliability 可靠性 O /S:S  
  9.relevance 相关性 8D)I~ 0\  
  10.professional skepticism 职业谨慎 q-k~L\Ys  
  11.objectivity 客观性 f\/'Fy0  
  12. professional competence 专业胜任能力 \os iY ^  
  13.Senior/CPA-in-charge 项目经理  + f+#W  
  14.audit engagement letter 业务约定书 BZdryk:S  
  15.recurring audit 连续审计 < .\2 Ec  
  16.the client 委托人 IegZ )&_n  
  17.change CPA 更换注册会计 Z` ;.62S  
  18.the existing CPA 现任注册会计师 BS(XEmJn&j  
  19.the successor CPA 后任注册会计师 df'xx)kW  
  20.the preceding CPA前任注册会计师 2{`[<w  
  21.issue the audit report 出具审计报告 jdEqa$CXG  
  22.expert 专家 $h)VKW^\  
  23.the board of directors 董事会 zA<Hj;9SM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [Y %H8}  
  25.assess material misstatement risks评估重大错报风险 _7^4sR8=  
  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 (*XSr Q  
  27.a general knowledge of —— 初步了解―――的情况 "&Y5Nh  
  28.a more knowledge of—— 进一步了解的情况 u`j9m @`  
  29.the prior year‘s working papers 以前年度工作底稿 *!W<yNrR  
  30.minutes of meeting 会议纪要 |cBeyqr  
  31.business risks 经营风险 <dd(i  
  32.appropriateness 适当性 Y, ?- []  
  33.accounting estimate 会计估计 vz^w %67&  
  34.management representations 管理层声明 4!3mSWNV  
  35.going concern assumption 持续经营假设 $%%K9Y  
  36.audit plan 审计计划 E+tV7xa~  
  37.significant audit areas 重点审计领域 pT=YV k  
  38.error 错误 vT&xM  
  39.fraud舞弊 >axf_k  
  40.modified or additional procedures 修改或追加审计程序 (:TZ~"VY  
  41.misappropriation of assets 侵占资产 ?F! ='6D}b  
  42.transactions without substance 虚假交易 \i}:Vb(^  
  43.unusual pressures 异常压力 [=otgVteN"  
  44.the suspected noncompliance 涉嫌存在违法行为 #xlT,:_:)  
  45.materialiy 重要性 # $dk  
  46.exceed the materiality level 超过重要性水平 >U2[]fu  
  47.approach the materiality level 接近重要性水平 3r]m8Hp  
  48.an acceptably low level 可接受水平 ry Kc7<  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 O0i)Iu(J7;  
  50.misstatements or omissions 错报或漏报 2rG;j52))a  
  51.aggregate 总计 %^){)#6w  
  52.subsequent events 期后事项 HpQuro'Qh  
  53.adjust the financial statements 调整财务报表 b5Sgf'B^  
  54.perform additional audit procedures 实施追加的审计程序 {dk%j~w8  
  55.audit risk 审计风险 Hyj<Fqr!.  
  56.detection risk 检查风险 -9(9LU2  
  57.inappropriate audit opinion 不适当的审计意见 SZ*Nr=X  
  58.material misstatement 重大的错报 `62iW3y  
  59.tolerable misstatement 可容忍错报 F^xhhz&e  
  60.the acceptable level of detection risk 可接受的检查风险 `1Cg)\&[e0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |oL}c!0vs  
  62.simall business 小规模企业 Alh"ZT^*  
  63.accounting system 会计系统 c[n4{q1  
  64.test of control 控制测试 c8"9Lv  
  65.walk-through test 穿行测试 QUSyVp{$  
  66.communication 沟通 E/Ng   
  67.flow chart 流程图 k>ERU]7[  
  68.reperformance of internal control 重新执行 8=!BtMd"  
  69.audit evidence 审计证据 H`XE5Hk)P%  
  70.substantive procedures 实质性程序 W ^MF3  
  71.assertions 认定 vp#AD9h1  
  72.esistence 存在 At?]FjL6S  
  73.occurrence 发生 XLeQxp=  
  74.completeness 完整性 %xH2jf  
  75.rights and obligations 权利和义务 o U`J~6.&S  
  76.valuation and allocation 计价和分摊 7[)IP:I>  
  77.cutoff 截止 U11bQ4ak  
  78.accuracy 准确性 nJ]oApb/-  
  79.classification 分类 T/b%,!N)  
  80.inspection 检查 -#e 3aXe  
  81.supervision of counting 监盘 tzKIi_2  
  82.observation 观察 yGN2/>]   
  83.confirmation 函证 M y v yp  
  84.computation 计算 Xc!0'P0T  
  85.analytical procedures 分析程序 3a_=e B  
  86.vouch 核对 rda/  
  87.trace 追查 Tw{}Ht_Qq  
  88.audit sampling 审计抽样 ]3%( '8/  
  89.error 误差 1_aUU,|.  
  90.expected error 预期误差 eMDO;q  
  91.population 总体 Hfw*\=p  
  92.sampling risk 抽样风险 5,;>b^gXY`  
  93.non- sampling risk 非抽样风险 Q=+*OQV29  
  94.sampling unit 抽样单位 +5>*$L%8T`  
  95.statistical sampling 统计抽样 "; PW#VHC  
  96.tolerable error 可容忍误差 B]""%&! O  
  97.the risk of under reliance 信赖不足风险 3b#eB  
  98.the risk of over reliance 信赖过度风险 +Ui @3Q  
  99.the risk of incorrect rejection 误拒风险 {4%B^+}T  
  100. the risk of incorrect acceptance 误受风险 )e1&[0  
  101.working trial balance 试算平衡表 6~t;&)6J  
  102.index and cross-referencing 索引和交叉索引 C1V@\mRi  
  103.cash receipt 现金收入 M`~U H\  
  104.cash disbursement 现金支出 pel{ ;r  
  105.bank statement 银行对账单 hS?pc<~`#  
  106.bank reconciliation 银行存款余额调节表 L7}dvdtZ0  
  107.balance sheet date 资产负债表日 }#0i1]n$D  
  108.net realizable value 可变现净值 5Q9nJC{'NN  
  109.storeroom 仓库 ? _>L<Y  
  110.sale invoice 销售发票 N3Yf3r K  
  111.price list 价目表 WFYbmfmV  
  112.positive confirmation request 积极式询证函 6w )mo)<X  
  113.negative confirmation request 消极式询证函 ~eVq Fc  
  114.purchase requisition 请购单 8~~*/oCoJt  
  115.receiving report 验收报告 ,/XeG`vk  
  116.gross margin 毛利 rQuozbBb  
  117.manufacturing overhead 制造费用 </ . 9QV  
  118.material requisition 领料单 3t*e|Ih&j5  
  119.inventory-taking 存货盘点 WPN4mEow  
  120.bond certificate 债券 Rfk8trD B  
  121.stock certificate 股票 9HtzBS  
  122.audit report 审计报告 sghQ!ux  
  123.entity 被审计单位 ^iHwv*ss  
  124.addressee of the audit report 审计报告的收件人 s"7$SxMT  
  125.unqualified opinion 无保留意见 '#;%=+=;  
  126.qualified opinion 保留意见 ]WO0v`xh  
  127.disclaimer of opinion 无法表示意见 d&@>P&AT  
  128.adverse opinion 否定意见
OIqisQ7ZB  
h^)R}jy+f  
A (1)ABC 作业基础成本计算   x3`b5^  
  A (2)absorbed overhead 已吸收制造费用 MHm= X8eg  
  A (3)absorption costing 吸收成本计算 3>+9Rru  
  A (4)account 账户,报表   e\[z Q 2Z3  
  A (5)accounting postulate 会计假设   <fZ?F=  
  A (6)accounting series release 会计公告文件   >`3wEJ"<  
  A (7)accounting valuation 会计计价   %/K'VE6pb  
  A (8)account sale 承销清单 lU}y%J@  
  A (9)accountability concept 经营责任概念   T[z}^"  
  A (10)accountancy 会计职业   S m%\,/3  
  A (11)accountant 会计师   $wQkTx  
  A (12)accounting 会计   }:b6WN;c  
  A (13)agency cost 代理成本   z`?{5v -Qs  
  A (14)accounting bases 会计基础   Gl4(-e'b  
  A (15)accounting manual 会计手册   ib3 u:  
  A (16)accounting period 会计期间   5q.d$K |  
  A (17)accounting policies 会计方针   &7}\mnhB  
  A (18)accounting rate of return 会计报酬率   BJ c'4>  
  A (19)accounting reference date 会计参照日   E!,+#%O>  
  A (20)accounting reference period 会计参照期间   +# 38  
  A (21)accrual concept 应计概念   Zgw;AY.R>  
  A (22)accrual expenses 应计费用   mr4W2Z@L  
  A (23)acid test ration 速动比率(酸性测试比率)   cIm_~HH  
  A (24)acquisition 购置   TSl:a &  
  A (25)acquisition accounting 收购会计   -$@$  
  A (26)activity based accounting 作业基础成本计算   4)cQU.(*k  
  A (27)adjusting events 调整事项   NB["U"1[^E  
  A (28)administrative expenses 行政管理费   yX {CV7%O  
  A (29)advice note 发货通知   =&5^[:ksB  
  A (30)amortization 摊销   e]1&f.K  
  A (31)analytical review 分析性检查   ({R-JkW: ;  
  A (32)annual equivalent cost 年度等量成本法   TIs~?wb$  
  A (33)annual report and accounts 年度报告和报表   fku\O<1  
  A (34)appraisal cost 检验成本   o!\Q,  
  A (35)appropriation account 盈余分配账户   M;96 Wm  
  A (36)articles of association 公司章程细则   \A{ [2  
  A (37)assets 资产   (.CEEWj%{  
  A (38)assets cover 资产保障   \NiW(!Z}  
  A (39)asset value per share 每股资产价值   61XLL/=P  
  A (40)associated company 联营公司   *FINNNARB  
  A (41)attainable standard 可达标准   AM[#AZv  
f>*D@TrU  
 A (42)attributable profit 可归属利润   k2"DFXsv  
  A (43)audit 审计   + *O$ ]Hh  
  A (44)audit report 审计报告   i42M.M6D$  
  A (45)auditing standards 审计准则   J'Z!`R|  
  A (46)authorized share capital 额定股本   jGeil qPC  
  A (47)available hours 可用小时   L,(H(GeX  
  A (48)avoidable costs 可避免成本 ^P NE6  
  B (49)back-to-back loan 易币贷款   CQ 4MQ<BJ.  
  B (50)backflush accounting 倒退成本计算   (}1:]D{)@V  
  B (51)bad debts 坏帐   ]uikE2nn  
  B (52)bad debts ratio 坏帐比率   YqJ `eLu  
  B (53)bank charges 银行手续费   /M0A9ZT[  
  B (54)bank overdraft 银行透支   oPqWL9]  
  B (55)bank reconciliation 银行存款调节表   !XJvhsKXy  
  B (56)bank statement 银行对账单   y1oQ4|KSI  
  B (57)bankruptcy 破产   K;,_P5J%  
  B (58)basis of apportionment 分摊基础   IbC8DDTD  
  B (59)batch 批量   F+c4v A})  
  B (60)batch costing 分批成本计算   BA5b;+o-  
  B (61)beta factor B(市场)风险因素   6t,_Xqg*  
  B (62)bill 账单   rz@FUU:&  
  B (63)bill of exchange 汇票   ( <Abw{BTm  
  B (64)bill of landing 提单   o_( @v2G`  
  B (65)bill of materials 用料预计单   ]c Or$O*  
  B (66)bill payable 应付票据   c,v?2*<  
  B (67)bill receivable 应收票据   >dr34=(  
  B (68)bin card 存货记录卡   *-zOQ=Y  
  B (69)bonus 红利   + YjK#  
  B (70)book-keeping 薄记   RF#S=X6  
  B (71)Boston classification 波士顿分类   bm</qF'T6  
  B (72)breakeven chart 保本图   M6j!_0j  
  B (73)breakeven point 保本点   e"){B  
  B (74)breaking-down time 复位时间   w;p: 4`  
  B (75)budget 预算   G1X${x7  
  B (76)budget center 预算中心   <r8sZrY  
  B (77)budget cost allowance 预算成本折让   o>#ue<Bc6  
  B (78)budget manual 预算手册   =vpXYj  
  B (79)budget period 预算期间   N084k}io  
  B (80)budgetary control 预算控制   /qKO9M5A  
  B (81)budgeted capacity 预算生产能力   dYEsSFB m  
  B (82)burden 制造费用   /^2&@P7  
  B (83)business center 经营中心   w@jC#E\  
  B (84)business entity 营业个体   LGau !\  
  B (85)business unit 经营单位   <%SG <|t  
 B (86)buy-out management 管理性购买产权   'X$J+s}6&  
  B (87)by-product 副产品 2fa1jl  
  C (88)called-up share capital 催缴股本   0+iaO"%  
  C (89)capacity 生产能力   R)>F*GsR  
  C (90)capacity ratios 生产能力比率   jQV.U~25Q  
  C (91)capital 资本   %mO.ur>21  
  C (92)capital assets pricing model资本资产计价模式   e2}5< 7  
  C (93)capital commitment 承诺资本   q[wVC h  
  C (94)capital employed 已运用的资本   R9!GDKts%  
  C (95)capital expenditure 资本支出   L] syD n  
  C (96)capital expenditureauthorization 资本支出核准   /'ukeK+'  
  C (97)capital expenditure control 资本支出控制   fx"~WeVcO  
  C (98)capital expenditure proposal资本支出申请   GY3g`M   
  C (99)capital funding planning 资本基金筹集计划   Wf}x"*  
  C (100)capital gain 资本收益   }OJ,<!v2pc  
  C (101)capital investment appraisal资本投资评估   kf Xg\6uKc  
  C (102)capital maintenance 资本保全   TA~FP#.  
  C (103)capital resource planning 资本资源计划   -Y{=bZS u  
  C (104)capital surplus 资本盈余   d4r@Gx%BE  
  C (105)capital turnover 资本周转率   Za>0&Fnf  
  C (106)card 记录卡   |E(`9  
  C (107)cash 现金   u> @ Yoyc  
  C (108)cash account 现金账户   4(hHp6}b  
  C (109)cash book 现金账薄   <* vWcCS1  
  C (110)cash cow 金牛产品   *oW^P~m/  
  C (111)cash flow 现金流量   m,qMRcDF  
  C (112)cash discounted 现金贴现   QrX 5Kwq  
  C (113)cash flow budget 现金流量预算   ({5`C dVi  
  C (114)cash flow statement 现金流量表   F4#^jat{  
  C (115)cash ledger 现金分类账   k7R}]hq]""  
  C (116)cash limit 现金限额   E[nJ'h<h  
  C (117)CCA 现时成本会计   "h84D&V  
  C (118)center 中心   Ln4zy*v{  
  C (119)changeover time 变更时间   ^(:Z*+X~>  
  C (120)chartered entity 特许经济个体   ($vaj;  
  C (121)cheque 支票   #K4lnC2qz  
  C (122)cheque register 支票登记薄   $7'K]'UJXO  
  C (123)coin analysis 零钱分类   ^=1:!'*3D  
  C (124)classification 分类   <jk.9$\$A  
  C (125)clock card 工时卡   i+Fk  
  C (126)code 代码   U~} cib5W5  
  C (127)commitment accounting 承诺确认会计   $Rd]e C  
  C (128)common cost 共同成本   rmq^P;At  
  C (129)company limited byguarantee 有限担保责任公司   {0ozpE*(  
C (130)company limited shares 股份有限公司   !ot$Q  
  C (131)competitive position 竞争能力状况   FZi'#(y  
  C (132)concept 概念   `+c8;p'q  
  C (133)conglomerate 跨行业企业   g3h:oQCS  
  C (134)consistency concept 一致性概念   ?04$1n:  
  C (135)consolidated accounts 合并报表   -IP3I  
  C (136)consolidation accounting 合并会计   /BaXWrd+  
  C (137)consortium 财团   c1 ~=   
  C (138)contingency plan 应急计划   Bt? .8H6Y  
  C (139)contingent liabilities 或有负债   G#f(oGn :  
  C (140)continuous operation 连续生产   M6 MtE_E  
  C (141)contra 抵消   XVRtfo  
  C (142)contract cost 合同成本   hj*Fn  
  C (143)contract costing 合同成本计算   /iwL$xQQ  
  C (144)contribution 贡献毛益   _ITA$ #  
  C (145)contribution centre 贡献中心   q_gsYb  
  C (146)contribution chart 贡献图   c9<&+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   d=$1Z. ]  
  C (148)contribution to salesration 贡献毛益对销售比率   M,WC+")Z=  
  C (149)control 控制   yrgb6)]nm@  
  C (150)control account 控制帐户   4or8fG  
  C (151)control limits 控制限度   k@RIM(^t  
  C (152)controllability concept 可控制概念   i4p2]Nr t  
  C (153)controllable cost 可控制成本   ->0OqVQA  
  C (154)conversion cost 加工成本    M .J  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   km[ PbC  
  C (156)corporate appraisal 公司评估   zB@@Gs>  
  C (157)corporate planning 公司计划   BGSq fr1F  
  C (158)corporate social reporting 公司社会报告   D,)^l@UP  
  C (159)corporation 股份公司   ;i,:F`b~  
  C (160)cost 成本   rf:C B&u  
  C (161)cost account 成本帐户   ^;xO-;q  
  C (162)cost accounting 成本会计   rjJ-ZRs\  
  C (163)cost accounting manual 成本手册   EvJ"%:bp  
  C (164)cost accounts calendar 成本报表的日历时间   J]=2] oI2  
  C (165)cost adjustment 成本调整   t&^cYPRfY'  
  C (166)cost allocation 成本分配   I8]q~Q<-P  
  C (167)cost apportionment 成本分摊   o@!!I w  
  C (168)cost attribution 成本归属   .:(N1n'>1  
  C (169)cost audit 成本审计   CNRiK;nQ  
  C (170)cost behaviour 成本性态   DdG*eKC  
  C (171)cost benefit analysis 成本效益分析   1r-#QuV#  
  C (172)cost center 成本中心   Zt7G f  
  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