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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 O<h`[1eUjS  
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  1.audit   审计 9Kyr/6w4-k  
  2.attestation   鉴证 U;4:F{3m   
  3.credibility   可信赖程度 ef!V EtEOv  
  4.audit of financial statements 财务报表审计 ;wz YZ5=Di  
  5.agreed-upon procedures 执行商定程序  g=:C/>g  
  6.high levels of assurance 高水平保证 I Xf@YV  
  7.compilation 编制 N LC}XL  
  8.reliability 可靠性 vf(\?Js ,  
  9.relevance 相关性 &`63"^y  
  10.professional skepticism 职业谨慎 |L7 `7!Z  
  11.objectivity 客观性 c>r0 N[  
  12. professional competence 专业胜任能力 j=d@Ih*  
  13.Senior/CPA-in-charge 项目经理 ZuF-$]oL&  
  14.audit engagement letter 业务约定书 /cDla5eej  
  15.recurring audit 连续审计 #x&1kHu<  
  16.the client 委托人 e p;_'  
  17.change CPA 更换注册会计 :nw4K(:f  
  18.the existing CPA 现任注册会计师 %c(':vI#  
  19.the successor CPA 后任注册会计师 b07 MTDFH7  
  20.the preceding CPA前任注册会计师 6 9 ,;=  
  21.issue the audit report 出具审计报告 t1.5hsp  
  22.expert 专家 A=|&N%lP'  
  23.the board of directors 董事会 ?+b )=Z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >+f et ,  
  25.assess material misstatement risks评估重大错报风险 :\48=>  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <$HP"f+<S5  
  27.a general knowledge of —— 初步了解―――的情况 W04-D  
  28.a more knowledge of—— 进一步了解的情况 U w][U  
  29.the prior year‘s working papers 以前年度工作底稿 dGcG7*EX  
  30.minutes of meeting 会议纪要 UMw1&"0:  
  31.business risks 经营风险 -mG3#88*  
  32.appropriateness 适当性 !B(6  
  33.accounting estimate 会计估计 4RNB\D  
  34.management representations 管理层声明 zrG&p Z  
  35.going concern assumption 持续经营假设 a! P?RbW  
  36.audit plan 审计计划 k| nv[xY0  
  37.significant audit areas 重点审计领域 m Fwx},dl  
  38.error 错误 +=^10D  
  39.fraud舞弊 V\WqA8  
  40.modified or additional procedures 修改或追加审计程序 iz ow=}  
  41.misappropriation of assets 侵占资产 aDTNr/I  
  42.transactions without substance 虚假交易 ,)nO   
  43.unusual pressures 异常压力 ](@Tbm8  
  44.the suspected noncompliance 涉嫌存在违法行为 c:4M|t=  
  45.materialiy 重要性 c63DuHA*C  
  46.exceed the materiality level 超过重要性水平 ZPY#<^WOzr  
  47.approach the materiality level 接近重要性水平 8AVM(d@  
  48.an acceptably low level 可接受水平 ; 7[5%xM  
  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 4E}/{1  
  50.misstatements or omissions 错报或漏报 Lt.a@\J'_  
  51.aggregate 总计 frk(2C8T  
  52.subsequent events 期后事项 Q\Fgc ;.U  
  53.adjust the financial statements 调整财务报表 &hEtVkK  
  54.perform additional audit procedures 实施追加的审计程序 Je[wGF:%:$  
  55.audit risk 审计风险 vu;pILN  
  56.detection risk 检查风险 a8FC#kfq  
  57.inappropriate audit opinion 不适当的审计意见 uMtq4.  
  58.material misstatement 重大的错报 u!];RHOp|  
  59.tolerable misstatement 可容忍错报 lh&Q{t(+8  
  60.the acceptable level of detection risk 可接受的检查风险 &%}6&PW i  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (qnzz!s  
  62.simall business 小规模企业 3@*J=LGhKc  
  63.accounting system 会计系统 &[}b HX /  
  64.test of control 控制测试 I1S*=^Z_U  
  65.walk-through test 穿行测试 {Tl5,CAz  
  66.communication 沟通 %vDN{%h8  
  67.flow chart 流程图 VlXUrJ9&  
  68.reperformance of internal control 重新执行 X<m#:0iD  
  69.audit evidence 审计证据 _<|NVweFS  
  70.substantive procedures 实质性程序 )'KkO$^&  
  71.assertions 认定 [84ss;.$  
  72.esistence 存在 +LCpE$H  
  73.occurrence 发生 M3c-/7  
  74.completeness 完整性 ,8nu%zcVn  
  75.rights and obligations 权利和义务 Lqb9gUJ:U  
  76.valuation and allocation 计价和分摊 d:.S]OI0  
  77.cutoff 截止 D.9qxM"Z>  
  78.accuracy 准确性 UR44 iA]  
  79.classification 分类 {M96jjiInf  
  80.inspection 检查 L}pMjyM  
  81.supervision of counting 监盘 4!64S5(7t  
  82.observation 观察 \wEHYz  
  83.confirmation 函证 _SC{nZ[  
  84.computation 计算 : a @_GIC  
  85.analytical procedures 分析程序 GuPxN}n 5  
  86.vouch 核对 $8vZi B!"  
  87.trace 追查 9AO`Zk{/Ez  
  88.audit sampling 审计抽样 zgXg-cr  
  89.error 误差 a,i k=g  
  90.expected error 预期误差 ~v"4;A 6  
  91.population 总体 jT>G8}h  
  92.sampling risk 抽样风险 6e0tA()F  
  93.non- sampling risk 非抽样风险 FD:3;nUY7  
  94.sampling unit 抽样单位 E1IT>_  
  95.statistical sampling 统计抽样 5gYv CW&~  
  96.tolerable error 可容忍误差 tBC`(7E}  
  97.the risk of under reliance 信赖不足风险 mQdF+b1o  
  98.the risk of over reliance 信赖过度风险 S-l<+O1fy  
  99.the risk of incorrect rejection 误拒风险 ^)oBa=jL4  
  100. the risk of incorrect acceptance 误受风险 'c7C*6;a  
  101.working trial balance 试算平衡表 `Y>'*4a\  
  102.index and cross-referencing 索引和交叉索引 Z0HfrK#oU  
  103.cash receipt 现金收入 blO(Th&  
  104.cash disbursement 现金支出 R8LJC]6Bh  
  105.bank statement 银行对账单 3m%oXT  
  106.bank reconciliation 银行存款余额调节表 D1hy:KkAv]  
  107.balance sheet date 资产负债表日 E/[>#%@i  
  108.net realizable value 可变现净值 3/_rbPr  
  109.storeroom 仓库 N~H!6N W  
  110.sale invoice 销售发票 czNi)4x  
  111.price list 价目表 prtNfwJz1j  
  112.positive confirmation request 积极式询证函 >T84NFdz+  
  113.negative confirmation request 消极式询证函 rlxZ,]ul  
  114.purchase requisition 请购单 <O:}dXqZ  
  115.receiving report 验收报告 1eHU!{<fqm  
  116.gross margin 毛利 NxY B)`~  
  117.manufacturing overhead 制造费用 9o%k [n  
  118.material requisition 领料单 'Ur1I "  
  119.inventory-taking 存货盘点 AXnRA W  
  120.bond certificate 债券 DO*rVs3'p[  
  121.stock certificate 股票 ^m0nInH  
  122.audit report 审计报告 Uh[MB wK  
  123.entity 被审计单位 `/ <y0H  
  124.addressee of the audit report 审计报告的收件人 zF: :?L~  
  125.unqualified opinion 无保留意见 de7 \~$  
  126.qualified opinion 保留意见 Qa`+-W u8  
  127.disclaimer of opinion 无法表示意见 x[u4>f  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   F8xz^UQ O  
  A (2)absorbed overhead 已吸收制造费用 pLYLHS`*  
  A (3)absorption costing 吸收成本计算 e={ ?d6  
  A (4)account 账户,报表   ^^ >j2=  
  A (5)accounting postulate 会计假设   6roq 1=   
  A (6)accounting series release 会计公告文件   p1F{ v^  
  A (7)accounting valuation 会计计价   \ -n&z;`  
  A (8)account sale 承销清单 U:r^4,Mz*  
  A (9)accountability concept 经营责任概念   Q|KD$2rB  
  A (10)accountancy 会计职业   8 8x2Hf5I  
  A (11)accountant 会计师   q@i>)nC R  
  A (12)accounting 会计   i.Rxx, *?  
  A (13)agency cost 代理成本   @L SfP  
  A (14)accounting bases 会计基础   b=@H5XTZyK  
  A (15)accounting manual 会计手册   ,#Pp_f<  
  A (16)accounting period 会计期间   O0l1AX"  
  A (17)accounting policies 会计方针   \jmT#Gt`9  
  A (18)accounting rate of return 会计报酬率   (N"9C+S}  
  A (19)accounting reference date 会计参照日   xe"A;6H  
  A (20)accounting reference period 会计参照期间   Six2{b)p  
  A (21)accrual concept 应计概念   PGd?c#v#  
  A (22)accrual expenses 应计费用   D :)HK D.  
  A (23)acid test ration 速动比率(酸性测试比率)   Xr."C(`w  
  A (24)acquisition 购置   u+lNcyp"MW  
  A (25)acquisition accounting 收购会计   }A}cq!I^  
  A (26)activity based accounting 作业基础成本计算   ^O.` P  
  A (27)adjusting events 调整事项   V~#8lu7;  
  A (28)administrative expenses 行政管理费   xWK0p'E0  
  A (29)advice note 发货通知   Y sDai<  
  A (30)amortization 摊销   !L[$t~z  
  A (31)analytical review 分析性检查   y(<+=  
  A (32)annual equivalent cost 年度等量成本法   5Vc~yM z  
  A (33)annual report and accounts 年度报告和报表   c( _R xLJ  
  A (34)appraisal cost 检验成本   ffW-R)U|3  
  A (35)appropriation account 盈余分配账户   bZ#KfR  
  A (36)articles of association 公司章程细则   "!Nu A  
  A (37)assets 资产   uF ;8B]"  
  A (38)assets cover 资产保障   {z9,CwJan?  
  A (39)asset value per share 每股资产价值   ?Ld:HE  
  A (40)associated company 联营公司   - i{1h"  
  A (41)attainable standard 可达标准   R|k!w ]  
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 A (42)attributable profit 可归属利润   v+i==vxg  
  A (43)audit 审计   (S?qxW?  
  A (44)audit report 审计报告   ?y@;=x!'  
  A (45)auditing standards 审计准则   R2qz>kyyB  
  A (46)authorized share capital 额定股本   [U$`nnp  
  A (47)available hours 可用小时   mC$ te  
  A (48)avoidable costs 可避免成本 M=fhRCUB  
  B (49)back-to-back loan 易币贷款   f*EDSJu\  
  B (50)backflush accounting 倒退成本计算   H? %I((+  
  B (51)bad debts 坏帐   + jN)$Y3Ya  
  B (52)bad debts ratio 坏帐比率   5! ]T% .rM  
  B (53)bank charges 银行手续费   J! "m{ 8-  
  B (54)bank overdraft 银行透支   x} f)P  
  B (55)bank reconciliation 银行存款调节表   vos-[$  
  B (56)bank statement 银行对账单   a ~k*Gd(  
  B (57)bankruptcy 破产   6J965eM'[  
  B (58)basis of apportionment 分摊基础   8SBa w'a  
  B (59)batch 批量   PKev)M;C+  
  B (60)batch costing 分批成本计算   SbobXTbG  
  B (61)beta factor B(市场)风险因素   CX7eCo  
  B (62)bill 账单   "Z"`X3,-z  
  B (63)bill of exchange 汇票   rm<`H(cT  
  B (64)bill of landing 提单    ?QcS$i  
  B (65)bill of materials 用料预计单   S,s") )A1  
  B (66)bill payable 应付票据   yn2k!2]&T<  
  B (67)bill receivable 应收票据   xw*/8.Md6f  
  B (68)bin card 存货记录卡   L(/wsw~y*  
  B (69)bonus 红利   $wcV~'f M  
  B (70)book-keeping 薄记   W,%qL6qV  
  B (71)Boston classification 波士顿分类   "9RW<+  
  B (72)breakeven chart 保本图   V'AZs;  
  B (73)breakeven point 保本点   3ZAzv en  
  B (74)breaking-down time 复位时间   x&gS.b*  
  B (75)budget 预算   nB |fw"  
  B (76)budget center 预算中心   >SS979  
  B (77)budget cost allowance 预算成本折让   Lf,C5 0  
  B (78)budget manual 预算手册   .Zx7+`i  
  B (79)budget period 预算期间   v8THJf  
  B (80)budgetary control 预算控制   ,`(Qs7)Xx  
  B (81)budgeted capacity 预算生产能力   2yV {y#\   
  B (82)burden 制造费用   )7F$:*e  
  B (83)business center 经营中心   tTe: Oq  
  B (84)business entity 营业个体   #~6X9,x=  
  B (85)business unit 经营单位   w.Kp[  
 B (86)buy-out management 管理性购买产权   :5zO !~\  
  B (87)by-product 副产品 zQtx !k=  
  C (88)called-up share capital 催缴股本   EkP(] F  
  C (89)capacity 生产能力   B 3eNvUFZg  
  C (90)capacity ratios 生产能力比率   jAD{?/RB}  
  C (91)capital 资本   +B OuU#  
  C (92)capital assets pricing model资本资产计价模式   {Yt i  
  C (93)capital commitment 承诺资本   zh4m`}p  
  C (94)capital employed 已运用的资本   M5B?`mTl  
  C (95)capital expenditure 资本支出   T) cbpkH4  
  C (96)capital expenditureauthorization 资本支出核准   84-7!< 6i  
  C (97)capital expenditure control 资本支出控制   g@S?5S.Av  
  C (98)capital expenditure proposal资本支出申请   ": ^cb =  
  C (99)capital funding planning 资本基金筹集计划   ;7yt,b5&C  
  C (100)capital gain 资本收益   V[">SiOg  
  C (101)capital investment appraisal资本投资评估   I=V]_Ik4 N  
  C (102)capital maintenance 资本保全   }/z\%Y  
  C (103)capital resource planning 资本资源计划   W.<I:q`eO  
  C (104)capital surplus 资本盈余   ;Z#DB$o\  
  C (105)capital turnover 资本周转率   @xAfD{}f!  
  C (106)card 记录卡   ZQDw|*a@  
  C (107)cash 现金   mr`EcO0  
  C (108)cash account 现金账户   N:rnH:g+:  
  C (109)cash book 现金账薄   CA ,0Fe3  
  C (110)cash cow 金牛产品   qgsKbsl  
  C (111)cash flow 现金流量   -\fn\n  
  C (112)cash discounted 现金贴现   CFx$r_!~  
  C (113)cash flow budget 现金流量预算   4+r26S,T  
  C (114)cash flow statement 现金流量表   y :8Oc?  
  C (115)cash ledger 现金分类账   ESv&x6H  
  C (116)cash limit 现金限额   2o-Ie/"d\  
  C (117)CCA 现时成本会计   t>%J3S>'ZV  
  C (118)center 中心   KfLp cV  
  C (119)changeover time 变更时间   Uzd\#edxJ  
  C (120)chartered entity 特许经济个体   nK|WzUtp  
  C (121)cheque 支票   6\?< :Qto  
  C (122)cheque register 支票登记薄   ,(CIcDJ2U_  
  C (123)coin analysis 零钱分类   i^DZK&B@u  
  C (124)classification 分类   . xdSUe  
  C (125)clock card 工时卡   $v+t ~b  
  C (126)code 代码   :w 4Sba3  
  C (127)commitment accounting 承诺确认会计   g"L$}#iTsl  
  C (128)common cost 共同成本   - AxO1 qO  
  C (129)company limited byguarantee 有限担保责任公司   tsu Mt  
C (130)company limited shares 股份有限公司   )k|_ CW~  
  C (131)competitive position 竞争能力状况   F]~>qt<ia  
  C (132)concept 概念   #Y9~ Xp^.  
  C (133)conglomerate 跨行业企业   O9]+Jd4W  
  C (134)consistency concept 一致性概念   o@KK/f  
  C (135)consolidated accounts 合并报表   |Ptv)D  
  C (136)consolidation accounting 合并会计   JA~v:ec  
  C (137)consortium 财团   V0x;*)\PYm  
  C (138)contingency plan 应急计划   cfd7)(6  
  C (139)contingent liabilities 或有负债   $,~D-~-  
  C (140)continuous operation 连续生产   J M,ndl  
  C (141)contra 抵消   pT`oC&  
  C (142)contract cost 合同成本   aM| ^t:  
  C (143)contract costing 合同成本计算   Cl5l+I\1  
  C (144)contribution 贡献毛益   11(:#4Y,  
  C (145)contribution centre 贡献中心   f?A1=lm~  
  C (146)contribution chart 贡献图   7U\GX  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $kef_*BQg  
  C (148)contribution to salesration 贡献毛益对销售比率   jRP9 e  
  C (149)control 控制   N3J;_=<4  
  C (150)control account 控制帐户   '{?7\+o.x  
  C (151)control limits 控制限度   3B5GsI  
  C (152)controllability concept 可控制概念   V>&WZY  
  C (153)controllable cost 可控制成本   ==\Qj{ 7`  
  C (154)conversion cost 加工成本   @H^Yf  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a.yCd/  
  C (156)corporate appraisal 公司评估   vC9 Qe ]f  
  C (157)corporate planning 公司计划   af<R.  
  C (158)corporate social reporting 公司社会报告   MIJ^ n(-G  
  C (159)corporation 股份公司   x4C}AyR  
  C (160)cost 成本   i/%+x-#  
  C (161)cost account 成本帐户   \'gb{JO  
  C (162)cost accounting 成本会计   fGtUr _D  
  C (163)cost accounting manual 成本手册   VNcxST15a  
  C (164)cost accounts calendar 成本报表的日历时间   YxUC.2V|7$  
  C (165)cost adjustment 成本调整   LzW8)<N  
  C (166)cost allocation 成本分配   <!s+X_^  
  C (167)cost apportionment 成本分摊   eiV[y^?  
  C (168)cost attribution 成本归属   5QR=$?K  
  C (169)cost audit 成本审计   vO#=]J8`  
  C (170)cost behaviour 成本性态   $6ev K~  
  C (171)cost benefit analysis 成本效益分析    ju-tx :  
  C (172)cost center 成本中心   [%alnY  
  C (173)cost driver 成本动因
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