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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 <~IH`  
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  1.audit   审计 WLg6-@kxXs  
  2.attestation   鉴证 _ Yb Eo+  
  3.credibility   可信赖程度 -D.B J(  
  4.audit of financial statements 财务报表审计 @m !9"QhC  
  5.agreed-upon procedures 执行商定程序 [TiT ff&LV  
  6.high levels of assurance 高水平保证 pgLzFY['  
  7.compilation 编制 d/ 'A\"o+  
  8.reliability 可靠性 &0;{lS[N:L  
  9.relevance 相关性 23B^g  
  10.professional skepticism 职业谨慎 rf1wS*uU+  
  11.objectivity 客观性 CSd9\V  
  12. professional competence 专业胜任能力 C,sD?PcSi+  
  13.Senior/CPA-in-charge 项目经理 i_oro "%yL  
  14.audit engagement letter 业务约定书 ')1}#V /I  
  15.recurring audit 连续审计 S0Rf>Eo4  
  16.the client 委托人 Nqo#sBS  
  17.change CPA 更换注册会计 *@$($<pY&  
  18.the existing CPA 现任注册会计师 "w:\@Jwu(  
  19.the successor CPA 后任注册会计师 e)ZyTuj  
  20.the preceding CPA前任注册会计师 W<cW;mO  
  21.issue the audit report 出具审计报告 (Fbm9(q$d  
  22.expert 专家 h%C Eb<  
  23.the board of directors 董事会 9H !B)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {WM&  
  25.assess material misstatement risks评估重大错报风险 0`g}(}'L  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 eMpEFY  
  27.a general knowledge of —— 初步了解―――的情况 xVh\GU855  
  28.a more knowledge of—— 进一步了解的情况 = C$ @DNEc  
  29.the prior year‘s working papers 以前年度工作底稿 @4 Os?_gJ\  
  30.minutes of meeting 会议纪要 "tg\yem  
  31.business risks 经营风险 @'F8|I 6  
  32.appropriateness 适当性 E,ZB;  
  33.accounting estimate 会计估计 8;+Hou  
  34.management representations 管理层声明 &<fRej]v  
  35.going concern assumption 持续经营假设 fY,@2VxyfA  
  36.audit plan 审计计划 Xn ZX *Y]"  
  37.significant audit areas 重点审计领域 Pi"tQyw39$  
  38.error 错误 M'>D[5;N~  
  39.fraud舞弊 ~Uwr68 9N  
  40.modified or additional procedures 修改或追加审计程序 \Z6gXO_  
  41.misappropriation of assets 侵占资产 BRSgB-Rr7  
  42.transactions without substance 虚假交易 N18diP[C  
  43.unusual pressures 异常压力 Z CQt1;  
  44.the suspected noncompliance 涉嫌存在违法行为 mER8> <  
  45.materialiy 重要性 :xAe<Pq  
  46.exceed the materiality level 超过重要性水平 H8o% H=I%  
  47.approach the materiality level 接近重要性水平 [#P`_hx  
  48.an acceptably low level 可接受水平 ]`/R( "l[  
  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 sBuq  
  50.misstatements or omissions 错报或漏报 5u u2 _B_L  
  51.aggregate 总计 w ;s ]n  
  52.subsequent events 期后事项 c=jI.=mi3  
  53.adjust the financial statements 调整财务报表 mKf>6/s{c  
  54.perform additional audit procedures 实施追加的审计程序 qqz,~EhC  
  55.audit risk 审计风险 t7*H8  
  56.detection risk 检查风险 upEPv .h  
  57.inappropriate audit opinion 不适当的审计意见 E^EU+})Ujr  
  58.material misstatement 重大的错报 ;+TF3av0zq  
  59.tolerable misstatement 可容忍错报 x>8}|ou  
  60.the acceptable level of detection risk 可接受的检查风险 &=6cz$]z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !rsqr32]  
  62.simall business 小规模企业 3>@qQ_8%~  
  63.accounting system 会计系统 BhE~k?$9  
  64.test of control 控制测试 W:+2We@  
  65.walk-through test 穿行测试 S\{^LVXTMd  
  66.communication 沟通 VT.{[Kl  
  67.flow chart 流程图 VATXsD  
  68.reperformance of internal control 重新执行 W_f"Gk  
  69.audit evidence 审计证据 N`|Ab(.  
  70.substantive procedures 实质性程序 @L>NN>?SGQ  
  71.assertions 认定 F)<G]i8n~  
  72.esistence 存在 C$..w80/1  
  73.occurrence 发生 + k(3+b$S-  
  74.completeness 完整性 `S/1U87  
  75.rights and obligations 权利和义务 cJ(zidf_$  
  76.valuation and allocation 计价和分摊 +{Vwz  
  77.cutoff 截止 meM.?kk(  
  78.accuracy 准确性 \Zz= 4 j  
  79.classification 分类 [;V1y`/K1  
  80.inspection 检查 X-ki%jp3  
  81.supervision of counting 监盘 -RqAT1  
  82.observation 观察 n.8A Ka6  
  83.confirmation 函证 ]stLC; nI  
  84.computation 计算 g%q?2Nv  
  85.analytical procedures 分析程序 sh)) [V"8  
  86.vouch 核对 j2{,1hj  
  87.trace 追查 Mp=kZs/  
  88.audit sampling 审计抽样 <{z3p:\  
  89.error 误差 d`],l\o C  
  90.expected error 预期误差 '__3[D  
  91.population 总体 kO`3ENN  
  92.sampling risk 抽样风险 4M<JfD  
  93.non- sampling risk 非抽样风险 #u2&8-Gh  
  94.sampling unit 抽样单位 m9<[bEO<$  
  95.statistical sampling 统计抽样 ^p-e  
  96.tolerable error 可容忍误差 L};;o+5uJD  
  97.the risk of under reliance 信赖不足风险 U37?P7i's  
  98.the risk of over reliance 信赖过度风险 %_@5_S  
  99.the risk of incorrect rejection 误拒风险 Sc"4%L  
  100. the risk of incorrect acceptance 误受风险 O]%m{afM  
  101.working trial balance 试算平衡表 2}#wd J`  
  102.index and cross-referencing 索引和交叉索引 [ |;Zxb:  
  103.cash receipt 现金收入 s3E~X  
  104.cash disbursement 现金支出 ?o(X0  
  105.bank statement 银行对账单 [sY1|eX   
  106.bank reconciliation 银行存款余额调节表 3f2Hjk7,d  
  107.balance sheet date 资产负债表日 &F*QYz[  
  108.net realizable value 可变现净值 uSQ>oi]  
  109.storeroom 仓库 )6R#k8'ERr  
  110.sale invoice 销售发票 >LaL! PnZ  
  111.price list 价目表 DEwtP   
  112.positive confirmation request 积极式询证函 LX?r=_\  
  113.negative confirmation request 消极式询证函 Lv5 ==w}  
  114.purchase requisition 请购单 0) Um W{  
  115.receiving report 验收报告 =wR]X*Pan  
  116.gross margin 毛利 >\oJ&gdc  
  117.manufacturing overhead 制造费用 5iI3u 7Mn1  
  118.material requisition 领料单 {LJ6't 8y:  
  119.inventory-taking 存货盘点 W0T i ^@  
  120.bond certificate 债券 dV=5_wXZ$  
  121.stock certificate 股票 w3bH|VnU8;  
  122.audit report 审计报告 >8fz ?A  
  123.entity 被审计单位 q~dg   
  124.addressee of the audit report 审计报告的收件人 v7OV;e a$  
  125.unqualified opinion 无保留意见 llG#nDe  
  126.qualified opinion 保留意见 "%f5ltut3  
  127.disclaimer of opinion 无法表示意见 W*DIW;8p  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   q {+poV X  
  A (2)absorbed overhead 已吸收制造费用 z&vms   
  A (3)absorption costing 吸收成本计算 #`L}.  
  A (4)account 账户,报表   _NqT8C4C  
  A (5)accounting postulate 会计假设   k42ur)pb  
  A (6)accounting series release 会计公告文件   0V,MDX}#_  
  A (7)accounting valuation 会计计价   pr,1Wp0l  
  A (8)account sale 承销清单 "oXAIfU#T  
  A (9)accountability concept 经营责任概念   H|:)K^o  
  A (10)accountancy 会计职业   2GKU9cV*`  
  A (11)accountant 会计师   _5S$mc8K0  
  A (12)accounting 会计   F*] .  
  A (13)agency cost 代理成本   I \%Lb z  
  A (14)accounting bases 会计基础   )W6- h  
  A (15)accounting manual 会计手册   pfQZ|*>lkb  
  A (16)accounting period 会计期间   od's1'c R  
  A (17)accounting policies 会计方针   U9[A(  
  A (18)accounting rate of return 会计报酬率   |Ge/|;.v`  
  A (19)accounting reference date 会计参照日   c@#zjJhW]  
  A (20)accounting reference period 会计参照期间   59Q Q_#>  
  A (21)accrual concept 应计概念   4kF .  
  A (22)accrual expenses 应计费用   1@z@  
  A (23)acid test ration 速动比率(酸性测试比率)   r~fl=2>yQ  
  A (24)acquisition 购置   jMWwu+w  
  A (25)acquisition accounting 收购会计   vMdhNOU  
  A (26)activity based accounting 作业基础成本计算   ^W[`##,{Od  
  A (27)adjusting events 调整事项   [,$mpJCI  
  A (28)administrative expenses 行政管理费   fQ_8{=<-&X  
  A (29)advice note 发货通知   2/4x]i H*  
  A (30)amortization 摊销   ;xtb2c8HT  
  A (31)analytical review 分析性检查   &r5%WRzpYT  
  A (32)annual equivalent cost 年度等量成本法   -x\l<\*  
  A (33)annual report and accounts 年度报告和报表   _7"W\gn:9  
  A (34)appraisal cost 检验成本   PyxN_agf  
  A (35)appropriation account 盈余分配账户   ~(L+4]  
  A (36)articles of association 公司章程细则   %c/"A8{eb  
  A (37)assets 资产   y* Q-4_%,  
  A (38)assets cover 资产保障   !3 Z|!JY  
  A (39)asset value per share 每股资产价值   ]JPPL4wAT  
  A (40)associated company 联营公司   {ZEXlNPww  
  A (41)attainable standard 可达标准   Y9y*" :&%  
)0d".Q|v4  
 A (42)attributable profit 可归属利润   m:O2_%\l  
  A (43)audit 审计   {!Z_&i5  
  A (44)audit report 审计报告   7^ {hn_%;  
  A (45)auditing standards 审计准则   35kbE'  
  A (46)authorized share capital 额定股本   EjE`S_i=  
  A (47)available hours 可用小时   .LcE^y[V  
  A (48)avoidable costs 可避免成本 Or) c*.|\  
  B (49)back-to-back loan 易币贷款   j?hyN@ns  
  B (50)backflush accounting 倒退成本计算   iSLf:  
  B (51)bad debts 坏帐   7.rZ%1N  
  B (52)bad debts ratio 坏帐比率   HFWm}vA:  
  B (53)bank charges 银行手续费   KBHKcFk  
  B (54)bank overdraft 银行透支   mf[79:90^  
  B (55)bank reconciliation 银行存款调节表   =V]i?31[  
  B (56)bank statement 银行对账单   l"y9XO|  
  B (57)bankruptcy 破产   pYUkd!K"  
  B (58)basis of apportionment 分摊基础   3 Il/3\  
  B (59)batch 批量   sZBO_](S  
  B (60)batch costing 分批成本计算   )^#Zg8L  
  B (61)beta factor B(市场)风险因素   "hY^[@7 W  
  B (62)bill 账单   V="f)'S$  
  B (63)bill of exchange 汇票   -mo ' $1  
  B (64)bill of landing 提单   rB|:r\Z(jG  
  B (65)bill of materials 用料预计单   ~cj:AIF  
  B (66)bill payable 应付票据   y/VmjsN}  
  B (67)bill receivable 应收票据   VZbIU[5  
  B (68)bin card 存货记录卡   xm, yqM!0A  
  B (69)bonus 红利   5<?$/H|7T  
  B (70)book-keeping 薄记   ! -nm7Q  
  B (71)Boston classification 波士顿分类   F ) ~pw  
  B (72)breakeven chart 保本图   [7w_.(f#  
  B (73)breakeven point 保本点   pFRnPOv  
  B (74)breaking-down time 复位时间   L>GYj6D9  
  B (75)budget 预算   &-Er n/[  
  B (76)budget center 预算中心   u`,R0=<4  
  B (77)budget cost allowance 预算成本折让   "dOY_@kg  
  B (78)budget manual 预算手册   zb,`K*Z{  
  B (79)budget period 预算期间   !O_^Rn+<2  
  B (80)budgetary control 预算控制   >(KUYX?p  
  B (81)budgeted capacity 预算生产能力   "E!p1  
  B (82)burden 制造费用   pR>QIZq<gT  
  B (83)business center 经营中心   [N+ruc?)  
  B (84)business entity 营业个体   uxiX"0)g>  
  B (85)business unit 经营单位   %t.IxMY  
 B (86)buy-out management 管理性购买产权   ?+o7Y1 k,  
  B (87)by-product 副产品 LOkDx2@g  
  C (88)called-up share capital 催缴股本   B#n}y  
  C (89)capacity 生产能力   `&7? +s  
  C (90)capacity ratios 生产能力比率   ~2ei+#d!^  
  C (91)capital 资本   [/j-d  
  C (92)capital assets pricing model资本资产计价模式   cNC BbOMr  
  C (93)capital commitment 承诺资本   uW_ /7ex  
  C (94)capital employed 已运用的资本   S^=/}PT'  
  C (95)capital expenditure 资本支出   k rjd:*E  
  C (96)capital expenditureauthorization 资本支出核准   \9Zfu4WR  
  C (97)capital expenditure control 资本支出控制   U<byR!qLie  
  C (98)capital expenditure proposal资本支出申请   e}w!]  
  C (99)capital funding planning 资本基金筹集计划   K%_JQ0`  
  C (100)capital gain 资本收益   [T|1Qq7  
  C (101)capital investment appraisal资本投资评估   ?KW?] o  
  C (102)capital maintenance 资本保全   <WkLwP3^  
  C (103)capital resource planning 资本资源计划   %'5wwl  
  C (104)capital surplus 资本盈余   WLFzLW=PD  
  C (105)capital turnover 资本周转率   0_izTke  
  C (106)card 记录卡   sOenR6J<$  
  C (107)cash 现金   `o'sp9_3  
  C (108)cash account 现金账户   HXo'^^}q;  
  C (109)cash book 现金账薄   2mG?ve%m)  
  C (110)cash cow 金牛产品   hV>Ey^Ty  
  C (111)cash flow 现金流量   J3^Ir [  
  C (112)cash discounted 现金贴现   Y :BrAa[  
  C (113)cash flow budget 现金流量预算   40/[ uW"  
  C (114)cash flow statement 现金流量表   Yy1Pipv  
  C (115)cash ledger 现金分类账   NKYyMHv6  
  C (116)cash limit 现金限额   lph_cY3p  
  C (117)CCA 现时成本会计   THZ3%o=X  
  C (118)center 中心   .1M>KRSr,  
  C (119)changeover time 变更时间   wt,N<L  
  C (120)chartered entity 特许经济个体   i/B"d,=<  
  C (121)cheque 支票   4}j}8y2)H  
  C (122)cheque register 支票登记薄   .<hv &t  
  C (123)coin analysis 零钱分类   Pw1H) <X  
  C (124)classification 分类   UkQocZdZ  
  C (125)clock card 工时卡   ] UTP~2 N  
  C (126)code 代码   AlV2tffY^  
  C (127)commitment accounting 承诺确认会计   F@3,>~[%I  
  C (128)common cost 共同成本   EB,>k1IJ  
  C (129)company limited byguarantee 有限担保责任公司   JOk`emle  
C (130)company limited shares 股份有限公司   jL>r*=K)%  
  C (131)competitive position 竞争能力状况   =B2 =UF  
  C (132)concept 概念   #xB%v  
  C (133)conglomerate 跨行业企业   #{sb>^BF  
  C (134)consistency concept 一致性概念   YSmz)YfX9  
  C (135)consolidated accounts 合并报表   ?c*d z{  
  C (136)consolidation accounting 合并会计   K*[wr@)u  
  C (137)consortium 财团   >dY"B$A>  
  C (138)contingency plan 应急计划   lN" rhZ  
  C (139)contingent liabilities 或有负债   :#;?dMkTY  
  C (140)continuous operation 连续生产   7#QH4$@1P  
  C (141)contra 抵消   Rwk|cqr  
  C (142)contract cost 合同成本   <u\G&cd_tA  
  C (143)contract costing 合同成本计算   L}+!<Ug  
  C (144)contribution 贡献毛益   p6*D^-  
  C (145)contribution centre 贡献中心   (reD  
  C (146)contribution chart 贡献图   LA5rr}<K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %yVZ| d*Q  
  C (148)contribution to salesration 贡献毛益对销售比率   llJ)u!=5  
  C (149)control 控制   __[q`  
  C (150)control account 控制帐户   L3\{{QOA  
  C (151)control limits 控制限度   - Zh+5;8g  
  C (152)controllability concept 可控制概念   ap! <8N  
  C (153)controllable cost 可控制成本   !bg3  
  C (154)conversion cost 加工成本   7[\B{N9&W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @VAhmYz  
  C (156)corporate appraisal 公司评估   usi p>y  
  C (157)corporate planning 公司计划   HN! l-z  
  C (158)corporate social reporting 公司社会报告   (;3jmdJhK  
  C (159)corporation 股份公司    $?YkgK  
  C (160)cost 成本   Qn7e6u@V  
  C (161)cost account 成本帐户   {iv=KF_S_  
  C (162)cost accounting 成本会计   B#}RMFIj  
  C (163)cost accounting manual 成本手册   AJ /_l;  
  C (164)cost accounts calendar 成本报表的日历时间   _ev^5`>p/  
  C (165)cost adjustment 成本调整   FtXEudk  
  C (166)cost allocation 成本分配   /~Iy1L#  
  C (167)cost apportionment 成本分摊   $) $sApB  
  C (168)cost attribution 成本归属   y;H 3g#  
  C (169)cost audit 成本审计   _ U\vHa$#  
  C (170)cost behaviour 成本性态   ZmDr$iU~  
  C (171)cost benefit analysis 成本效益分析   \l~h#1|%;s  
  C (172)cost center 成本中心   &nYmVwi?"Q  
  C (173)cost driver 成本动因
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