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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
0 i76(2  
@Axwj   
注会《审计》英语常用词汇 Im NTk  
*, /ADtL  
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  1.audit   审计 o%!8t_1mR  
  2.attestation   鉴证 px@:t}  
  3.credibility   可信赖程度 a(+.rf;  
  4.audit of financial statements 财务报表审计 P /BWFN1  
  5.agreed-upon procedures 执行商定程序 [ n[!RddY  
  6.high levels of assurance 高水平保证 :8}iZ.  
  7.compilation 编制 6Un61s  
  8.reliability 可靠性 &P+7Um(  
  9.relevance 相关性 mSn>  
  10.professional skepticism 职业谨慎 q*^Y8s~3I  
  11.objectivity 客观性 K$S:V=y%r7  
  12. professional competence 专业胜任能力 `MMh"# xN  
  13.Senior/CPA-in-charge 项目经理 dQ4VpR9|;  
  14.audit engagement letter 业务约定书 T gpf0(  
  15.recurring audit 连续审计 ;#3l&HRKH1  
  16.the client 委托人 iKy_DV;J  
  17.change CPA 更换注册会计 0K\Xxo.=  
  18.the existing CPA 现任注册会计师 !"*!du28jo  
  19.the successor CPA 后任注册会计师 k{*IR  
  20.the preceding CPA前任注册会计师 ~$#"'Tl4J  
  21.issue the audit report 出具审计报告 f0uzoeL<%  
  22.expert 专家 CNC3">Dk~9  
  23.the board of directors 董事会 jv:!vi:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6m#V=4e*  
  25.assess material misstatement risks评估重大错报风险  8>Y  
  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 3Un{Q~6h  
  27.a general knowledge of —— 初步了解―――的情况 0mJvoz\j8  
  28.a more knowledge of—— 进一步了解的情况 EXlmIY4  
  29.the prior year‘s working papers 以前年度工作底稿 4!'1o`8vs  
  30.minutes of meeting 会议纪要 5XSr K  
  31.business risks 经营风险 JArSJ:}  
  32.appropriateness 适当性 Hzr<i4Y=w9  
  33.accounting estimate 会计估计 \a:#e%]qz9  
  34.management representations 管理层声明 Y\7>> ?  
  35.going concern assumption 持续经营假设 kz|2PP  
  36.audit plan 审计计划 ^/|agQ7D2  
  37.significant audit areas 重点审计领域 OH`| c  
  38.error 错误 W|IMnK-  
  39.fraud舞弊 nXgnlb=  
  40.modified or additional procedures 修改或追加审计程序 Ls8@@b,t2  
  41.misappropriation of assets 侵占资产 # ) eI]  
  42.transactions without substance 虚假交易 .A;e` cKb  
  43.unusual pressures 异常压力 VO _! +  
  44.the suspected noncompliance 涉嫌存在违法行为 z 6~cm6j  
  45.materialiy 重要性 V3%" z  
  46.exceed the materiality level 超过重要性水平 r-M:YB  
  47.approach the materiality level 接近重要性水平 *R] Ob9X  
  48.an acceptably low level 可接受水平 >]6f!;Rt  
  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 #6<  X  
  50.misstatements or omissions 错报或漏报  yN9k-IPI  
  51.aggregate 总计 d~bZOy  
  52.subsequent events 期后事项 CqMm'6;$a}  
  53.adjust the financial statements 调整财务报表 \8Mn[G9TL  
  54.perform additional audit procedures 实施追加的审计程序 yc4?'k!  
  55.audit risk 审计风险 l@ +lUx8  
  56.detection risk 检查风险 K? ;_T$^K  
  57.inappropriate audit opinion 不适当的审计意见 Tr}z&efY  
  58.material misstatement 重大的错报 j]-0m4QF  
  59.tolerable misstatement 可容忍错报 Lk?%B)z  
  60.the acceptable level of detection risk 可接受的检查风险 k q;1Ax0 {  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 H .F-mm  
  62.simall business 小规模企业 ~r/"w'dB  
  63.accounting system 会计系统 G?:{9. (  
  64.test of control 控制测试 ]Gk;n/! B  
  65.walk-through test 穿行测试 q|An  
  66.communication 沟通 ~SI`%^L  
  67.flow chart 流程图 .YV{wL@cB  
  68.reperformance of internal control 重新执行 1&zvf4  
  69.audit evidence 审计证据  ]/l"  
  70.substantive procedures 实质性程序 i!H)@4jX  
  71.assertions 认定 j_` [Z  
  72.esistence 存在 sK)fEx  
  73.occurrence 发生 +iS'$2)@  
  74.completeness 完整性 4( Q_J4}P  
  75.rights and obligations 权利和义务 #w%d  
  76.valuation and allocation 计价和分摊 U3Fa.bC6}  
  77.cutoff 截止 p~Tp=d)/  
  78.accuracy 准确性 7_OC&hhL  
  79.classification 分类 U GA_^?4  
  80.inspection 检查 xC3h m  
  81.supervision of counting 监盘 ChvSUaCS  
  82.observation 观察 t=,ZR}M1`  
  83.confirmation 函证 nWfzwX P>_  
  84.computation 计算 $w,?%i97  
  85.analytical procedures 分析程序 V=$ pXpro%  
  86.vouch 核对 W<f-  
  87.trace 追查 zD#$]?@ b  
  88.audit sampling 审计抽样 D-{;;<nIr`  
  89.error 误差 @uh^)6i]/  
  90.expected error 预期误差 fQW1&lFT  
  91.population 总体 #&V7CYJ  
  92.sampling risk 抽样风险 OQlmzg  
  93.non- sampling risk 非抽样风险 noSkKqP  
  94.sampling unit 抽样单位 [&_7w\m  
  95.statistical sampling 统计抽样 [ B{F(~O  
  96.tolerable error 可容忍误差 i-.]onR  
  97.the risk of under reliance 信赖不足风险 xq6 eu 9   
  98.the risk of over reliance 信赖过度风险 \9H pbCHr  
  99.the risk of incorrect rejection 误拒风险 {Ad4H[]|]  
  100. the risk of incorrect acceptance 误受风险 \ a#{Y/j3  
  101.working trial balance 试算平衡表 )b%t4~7  
  102.index and cross-referencing 索引和交叉索引 /KU9sIE;  
  103.cash receipt 现金收入 mu#I F'|b  
  104.cash disbursement 现金支出 6tx5{Xl-o  
  105.bank statement 银行对账单 hgYi ,e  
  106.bank reconciliation 银行存款余额调节表 gxKL yZO!  
  107.balance sheet date 资产负债表日 FUt{-H!<  
  108.net realizable value 可变现净值 y?6J%~\WP  
  109.storeroom 仓库 EZ,Tc ;f=  
  110.sale invoice 销售发票 HZINsIm!?  
  111.price list 价目表 B$=oU   
  112.positive confirmation request 积极式询证函 q8m {zSr  
  113.negative confirmation request 消极式询证函 Kw%to9 eh)  
  114.purchase requisition 请购单 _4#Mdnh}[  
  115.receiving report 验收报告 }3825  
  116.gross margin 毛利 dd+hX$,  
  117.manufacturing overhead 制造费用 ojc m%yd  
  118.material requisition 领料单 ;[qA?<GJ  
  119.inventory-taking 存货盘点 N8[ &1  
  120.bond certificate 债券 OO?;??  
  121.stock certificate 股票 xK*G'3Ge  
  122.audit report 审计报告 c-`'`L^J  
  123.entity 被审计单位 o+],L_Ab  
  124.addressee of the audit report 审计报告的收件人 ;\'d9C  
  125.unqualified opinion 无保留意见  YW14X  
  126.qualified opinion 保留意见 B*OEG*t  
  127.disclaimer of opinion 无法表示意见 +YJpVxYmZ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ]$7yB3S,B  
  A (2)absorbed overhead 已吸收制造费用 .4[\%r\i  
  A (3)absorption costing 吸收成本计算 qjm6\ii:)  
  A (4)account 账户,报表   = (==aP  
  A (5)accounting postulate 会计假设   MdC}!&W  
  A (6)accounting series release 会计公告文件   eu MJ c  
  A (7)accounting valuation 会计计价   qWdob>u  
  A (8)account sale 承销清单 'bQjJRq!  
  A (9)accountability concept 经营责任概念   J 16t&Ha`  
  A (10)accountancy 会计职业   K^5f  
  A (11)accountant 会计师   yI{4h $c  
  A (12)accounting 会计   W>_K+: t  
  A (13)agency cost 代理成本   _:1s7EC  
  A (14)accounting bases 会计基础   v:IpZ;^  
  A (15)accounting manual 会计手册   c]/X >8;  
  A (16)accounting period 会计期间   ^XgBkC~  
  A (17)accounting policies 会计方针   ;RW0Dn)Q  
  A (18)accounting rate of return 会计报酬率   ?3_^SRW&a  
  A (19)accounting reference date 会计参照日   -=InGm\Y  
  A (20)accounting reference period 会计参照期间   r`\6+Ntb.  
  A (21)accrual concept 应计概念   r}\m%(i  
  A (22)accrual expenses 应计费用   WvoJ^{\4N*  
  A (23)acid test ration 速动比率(酸性测试比率)   !h ugn6  
  A (24)acquisition 购置   O>@ ChQF  
  A (25)acquisition accounting 收购会计   Q{o]^tN  
  A (26)activity based accounting 作业基础成本计算   HhZ>/5'(  
  A (27)adjusting events 调整事项   \S_o{0ZY}  
  A (28)administrative expenses 行政管理费   jt v<{7a  
  A (29)advice note 发货通知   PL|ea~/  
  A (30)amortization 摊销   B9: i.rQ  
  A (31)analytical review 分析性检查   0{'m":D9  
  A (32)annual equivalent cost 年度等量成本法   ?:Sqh1-z  
  A (33)annual report and accounts 年度报告和报表   =c ;.cW  
  A (34)appraisal cost 检验成本   I_s*pT  
  A (35)appropriation account 盈余分配账户    rY CIU  
  A (36)articles of association 公司章程细则   X|'[\v2ld  
  A (37)assets 资产   Vv&GyqoO]  
  A (38)assets cover 资产保障   {00Qg{;K|  
  A (39)asset value per share 每股资产价值   >c@jl  
  A (40)associated company 联营公司   p f`vH`r  
  A (41)attainable standard 可达标准   n`X}&(O  
ce<88dL  
 A (42)attributable profit 可归属利润   L2Fi/UWM  
  A (43)audit 审计   sh/4ui{  
  A (44)audit report 审计报告   3rj7]:Vr  
  A (45)auditing standards 审计准则   gl~9|$ivj>  
  A (46)authorized share capital 额定股本   |/%X8\  
  A (47)available hours 可用小时   n[gc`#7|{e  
  A (48)avoidable costs 可避免成本 IMSLHwZ  
  B (49)back-to-back loan 易币贷款   q\G7T{t$.  
  B (50)backflush accounting 倒退成本计算   ?&JK q^9\I  
  B (51)bad debts 坏帐   O?f?{Jsx  
  B (52)bad debts ratio 坏帐比率   f;%=S:3  
  B (53)bank charges 银行手续费   C/ !7E:  
  B (54)bank overdraft 银行透支   9>6?tb"f*H  
  B (55)bank reconciliation 银行存款调节表   uC|bC#;  
  B (56)bank statement 银行对账单   d$HPpi1LL  
  B (57)bankruptcy 破产   QKIg5I-  
  B (58)basis of apportionment 分摊基础   @Yw>s9X  
  B (59)batch 批量   K*P:FCz  
  B (60)batch costing 分批成本计算   6SF29[&  
  B (61)beta factor B(市场)风险因素   GGU>={D)  
  B (62)bill 账单   he|.Ow  
  B (63)bill of exchange 汇票   E /hO0Ox6  
  B (64)bill of landing 提单   tfdb9# &?  
  B (65)bill of materials 用料预计单   !}hG|Y6s  
  B (66)bill payable 应付票据   629ogJo8  
  B (67)bill receivable 应收票据   .naSK`J,`  
  B (68)bin card 存货记录卡   r8Z.}<j  
  B (69)bonus 红利   &&7&/   
  B (70)book-keeping 薄记   t+#vcg,G  
  B (71)Boston classification 波士顿分类   pwVaSnre`  
  B (72)breakeven chart 保本图   7;a  
  B (73)breakeven point 保本点   Z=be ki]  
  B (74)breaking-down time 复位时间   'F^1)Ga$  
  B (75)budget 预算   skF}_  
  B (76)budget center 预算中心   q4SEvP}fLx  
  B (77)budget cost allowance 预算成本折让   0*,] `A=  
  B (78)budget manual 预算手册   bh+m_$X~  
  B (79)budget period 预算期间   0|| 5 r#  
  B (80)budgetary control 预算控制   +t8#rT ^B  
  B (81)budgeted capacity 预算生产能力   FK @Gd)(  
  B (82)burden 制造费用   0.&-1pw  
  B (83)business center 经营中心   H`4KhdqR  
  B (84)business entity 营业个体   S])*LUi  
  B (85)business unit 经营单位   `(xzCRX  
 B (86)buy-out management 管理性购买产权   > .K  
  B (87)by-product 副产品 ! u9LZ  
  C (88)called-up share capital 催缴股本   ?>NX}~2cf  
  C (89)capacity 生产能力   Q>I7.c-M|  
  C (90)capacity ratios 生产能力比率   Jo\karp b  
  C (91)capital 资本   |#sY( 1  
  C (92)capital assets pricing model资本资产计价模式   U^kk0OT^  
  C (93)capital commitment 承诺资本   mM'uRhO+  
  C (94)capital employed 已运用的资本   ^@)*voP#G  
  C (95)capital expenditure 资本支出   M%OUkcWCk  
  C (96)capital expenditureauthorization 资本支出核准   47)\\n_\z  
  C (97)capital expenditure control 资本支出控制   U lPhW~F)  
  C (98)capital expenditure proposal资本支出申请   _FCg5F2U  
  C (99)capital funding planning 资本基金筹集计划   x b!&'cw  
  C (100)capital gain 资本收益   !$p E=~1C  
  C (101)capital investment appraisal资本投资评估   -0+h&CO  
  C (102)capital maintenance 资本保全   !`dMTW  
  C (103)capital resource planning 资本资源计划   s8;*Wt  
  C (104)capital surplus 资本盈余   0 *]ZC'pm  
  C (105)capital turnover 资本周转率   y>c Yw!  
  C (106)card 记录卡   W$J@|i  
  C (107)cash 现金   eC@b-q   
  C (108)cash account 现金账户   ~&WBA]w'+  
  C (109)cash book 现金账薄   sY* qf=  
  C (110)cash cow 金牛产品   F.AP)`6+*  
  C (111)cash flow 现金流量   4veXg/l  
  C (112)cash discounted 现金贴现   C8y[B1Y  
  C (113)cash flow budget 现金流量预算   2p~G][  
  C (114)cash flow statement 现金流量表   7 b{y  
  C (115)cash ledger 现金分类账   C?]+(P  
  C (116)cash limit 现金限额   QtLd(& !v  
  C (117)CCA 现时成本会计   %>1C ($^  
  C (118)center 中心   J I E0O`  
  C (119)changeover time 变更时间   (8(P12l  
  C (120)chartered entity 特许经济个体   |P-kyY34  
  C (121)cheque 支票   \)cbg#v  
  C (122)cheque register 支票登记薄   jpZ 7p ;  
  C (123)coin analysis 零钱分类   zor  
  C (124)classification 分类   f.:0T&%G  
  C (125)clock card 工时卡   PJAM_K;  
  C (126)code 代码   [j?<&^SW  
  C (127)commitment accounting 承诺确认会计   2^)_XVX1  
  C (128)common cost 共同成本   } a!HbH  
  C (129)company limited byguarantee 有限担保责任公司   Y8/&1s_  
C (130)company limited shares 股份有限公司   }^`5$HE i  
  C (131)competitive position 竞争能力状况   26MoYO!k  
  C (132)concept 概念   |AS9^w  
  C (133)conglomerate 跨行业企业   {(Ba  
  C (134)consistency concept 一致性概念   EQX?Zs?C  
  C (135)consolidated accounts 合并报表   ~JB4s%&  
  C (136)consolidation accounting 合并会计   %-an\.a.  
  C (137)consortium 财团   G4%dah 5  
  C (138)contingency plan 应急计划   o97*3W]  
  C (139)contingent liabilities 或有负债   b<BkI""b  
  C (140)continuous operation 连续生产   cK75Chsu  
  C (141)contra 抵消   $ Zj3#l:rK  
  C (142)contract cost 合同成本   Ci?RuZ"  
  C (143)contract costing 合同成本计算   ,#hNHFa'JH  
  C (144)contribution 贡献毛益   OKnpG*)u=g  
  C (145)contribution centre 贡献中心   fz rH}^  
  C (146)contribution chart 贡献图   <-HWs@8#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o),@I#fM  
  C (148)contribution to salesration 贡献毛益对销售比率   UW&K\P  
  C (149)control 控制   /a\]Dwj5  
  C (150)control account 控制帐户   ?Skv2!X|  
  C (151)control limits 控制限度   =- !B4G$  
  C (152)controllability concept 可控制概念    kZ=yb-~  
  C (153)controllable cost 可控制成本   6>[J^k%~w)  
  C (154)conversion cost 加工成本   <<&SyP  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ew,g'$drD  
  C (156)corporate appraisal 公司评估   W,.Exh  
  C (157)corporate planning 公司计划   pEY zB;  
  C (158)corporate social reporting 公司社会报告   Q7_#k66gb7  
  C (159)corporation 股份公司   3m"9q  
  C (160)cost 成本   <q=]n%nX  
  C (161)cost account 成本帐户   n M `pnR_  
  C (162)cost accounting 成本会计   `rpmh7*WV  
  C (163)cost accounting manual 成本手册   b7HT<$Wg  
  C (164)cost accounts calendar 成本报表的日历时间   MpJ]1  
  C (165)cost adjustment 成本调整   5G=fJAG  
  C (166)cost allocation 成本分配   9w-;d=(Q  
  C (167)cost apportionment 成本分摊   *a` _,Q{x  
  C (168)cost attribution 成本归属   *7C l1o  
  C (169)cost audit 成本审计   rji<g>GQ  
  C (170)cost behaviour 成本性态   T5aeO^x  
  C (171)cost benefit analysis 成本效益分析   e*39/B0S  
  C (172)cost center 成本中心   1r<'&f5  
  C (173)cost driver 成本动因
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