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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 v;" pc)i  
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  1.audit   审计 rT{ 2  
  2.attestation   鉴证 1[". z{V3*  
  3.credibility   可信赖程度 j<vU[J+gx~  
  4.audit of financial statements 财务报表审计 dQAo~] B  
  5.agreed-upon procedures 执行商定程序 @ ])}+4D(S  
  6.high levels of assurance 高水平保证 Wp= &nh  
  7.compilation 编制 42 rIIJ1A  
  8.reliability 可靠性 DJH,#re>  
  9.relevance 相关性 CWE^:kr6  
  10.professional skepticism 职业谨慎 c=IjR3F  
  11.objectivity 客观性 j1dz'G}hj  
  12. professional competence 专业胜任能力 I#CS;Yh95  
  13.Senior/CPA-in-charge 项目经理 ,,V uvn  
  14.audit engagement letter 业务约定书 *18J$  
  15.recurring audit 连续审计 }ev+WIERQV  
  16.the client 委托人 OKNGV,{`  
  17.change CPA 更换注册会计 zXeBUbVi  
  18.the existing CPA 现任注册会计师 S)A;!}RK6  
  19.the successor CPA 后任注册会计师 3;EBKGg|  
  20.the preceding CPA前任注册会计师 3WY:Fn+#  
  21.issue the audit report 出具审计报告 bY=Yb  
  22.expert 专家 $/P\@|MqYQ  
  23.the board of directors 董事会 9!vimu)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 j!?bE3r~  
  25.assess material misstatement risks评估重大错报风险 ] iiB|xT  
  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 hmtDw,j  
  27.a general knowledge of —— 初步了解―――的情况 /C[XC7^4'  
  28.a more knowledge of—— 进一步了解的情况 Z , 98  
  29.the prior year‘s working papers 以前年度工作底稿 $s5D/60nO  
  30.minutes of meeting 会议纪要 %A;s 3 ]V  
  31.business risks 经营风险 2H`;?#Uq:  
  32.appropriateness 适当性 )0 i$Bo  
  33.accounting estimate 会计估计 ]\J(  
  34.management representations 管理层声明 @|Hx >|p  
  35.going concern assumption 持续经营假设 #0/^v*  
  36.audit plan 审计计划 VN<baK%]  
  37.significant audit areas 重点审计领域 4ak} "Z  
  38.error 错误 _." X# }W  
  39.fraud舞弊 6)#%36rP  
  40.modified or additional procedures 修改或追加审计程序 _1HEGX\  
  41.misappropriation of assets 侵占资产 P, SI0$Z  
  42.transactions without substance 虚假交易 (I(k$g[>  
  43.unusual pressures 异常压力 SCD;(I~4  
  44.the suspected noncompliance 涉嫌存在违法行为 \AB*C_Ri  
  45.materialiy 重要性 ~2?U Ev6  
  46.exceed the materiality level 超过重要性水平 Gjf1Ba  
  47.approach the materiality level 接近重要性水平 3a6  
  48.an acceptably low level 可接受水平 Hbz,3{o5  
  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 yg@}j   
  50.misstatements or omissions 错报或漏报 29h_oNO  
  51.aggregate 总计 ~Uaz;<"j0  
  52.subsequent events 期后事项 F5f1j]c  
  53.adjust the financial statements 调整财务报表 ("j*!Dsd  
  54.perform additional audit procedures 实施追加的审计程序 3})0p  
  55.audit risk 审计风险 ? 1b*9G%i  
  56.detection risk 检查风险 zH?&FtO  
  57.inappropriate audit opinion 不适当的审计意见 82Nw 6om6i  
  58.material misstatement 重大的错报 Qx !! Ttd{  
  59.tolerable misstatement 可容忍错报 R{Qvpd$y  
  60.the acceptable level of detection risk 可接受的检查风险 1"HSM =p  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 rZ7)sE5L  
  62.simall business 小规模企业 u&ozc  
  63.accounting system 会计系统 ?VT ]bxb  
  64.test of control 控制测试 %c,CfhEV%&  
  65.walk-through test 穿行测试 D z5(v1I9A  
  66.communication 沟通 >CPoeIHK  
  67.flow chart 流程图 9mH+Ol#(  
  68.reperformance of internal control 重新执行 =)y=39&;/  
  69.audit evidence 审计证据 >dqeGM7Np>  
  70.substantive procedures 实质性程序 Y@M l}43  
  71.assertions 认定 {:d9q  
  72.esistence 存在 [=I==?2`X  
  73.occurrence 发生 mnWbV\VY  
  74.completeness 完整性 vE+OL8V  
  75.rights and obligations 权利和义务 z[ N_3n  
  76.valuation and allocation 计价和分摊 >iB-gj}>X  
  77.cutoff 截止 )v?-[ oR  
  78.accuracy 准确性 J*CfG;Y:  
  79.classification 分类 _79 ?,U]  
  80.inspection 检查 )VCRbz"[g  
  81.supervision of counting 监盘 QG=&{-I~[3  
  82.observation 观察 H) &pay  
  83.confirmation 函证 LC:bHM, e  
  84.computation 计算 s|=.L&"   
  85.analytical procedures 分析程序 * E3 c--  
  86.vouch 核对 o+Kh2;$)  
  87.trace 追查 -,# LTW<.  
  88.audit sampling 审计抽样 hV4B?##O  
  89.error 误差 Eq?d+s>  
  90.expected error 预期误差 9d!}]+"d42  
  91.population 总体 C]+T5W\"<B  
  92.sampling risk 抽样风险 M.R] hI  
  93.non- sampling risk 非抽样风险 g?caE)  
  94.sampling unit 抽样单位 zE NlL  
  95.statistical sampling 统计抽样 n/] $k4h  
  96.tolerable error 可容忍误差 ZM%z"hO9R  
  97.the risk of under reliance 信赖不足风险 A/"p PO  
  98.the risk of over reliance 信赖过度风险 xiPP&$mg  
  99.the risk of incorrect rejection 误拒风险 *!y.!v*  
  100. the risk of incorrect acceptance 误受风险 R9z^=QKcH  
  101.working trial balance 试算平衡表 J]| lCwF  
  102.index and cross-referencing 索引和交叉索引 #GHLF  
  103.cash receipt 现金收入 A?xb u*zV,  
  104.cash disbursement 现金支出 NCM&6<_  
  105.bank statement 银行对账单 /y"Y o  
  106.bank reconciliation 银行存款余额调节表 /RmHG H!  
  107.balance sheet date 资产负债表日 h}_1cev?  
  108.net realizable value 可变现净值 8oj-5|ct  
  109.storeroom 仓库 <KDl2>O  
  110.sale invoice 销售发票 -f-2!1&<3h  
  111.price list 价目表 ;|LS$O1c  
  112.positive confirmation request 积极式询证函 h}U\2$5  
  113.negative confirmation request 消极式询证函 wB;'+d&  
  114.purchase requisition 请购单 @pD']=d}t  
  115.receiving report 验收报告 o[!g,Gmoh  
  116.gross margin 毛利 6A& f  
  117.manufacturing overhead 制造费用 XHlx89v7  
  118.material requisition 领料单 mTzzF9n"Y  
  119.inventory-taking 存货盘点 emV@kN.  
  120.bond certificate 债券 L. xzI-I@D  
  121.stock certificate 股票 4%I(Z'*Cx  
  122.audit report 审计报告 &,Xs=Lv mq  
  123.entity 被审计单位 %8V/QimHU  
  124.addressee of the audit report 审计报告的收件人 i%~4>k  
  125.unqualified opinion 无保留意见 .#b! #   
  126.qualified opinion 保留意见 h,V#V1>Hu  
  127.disclaimer of opinion 无法表示意见 TvWhy`RQ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $[Fh|%\  
  A (2)absorbed overhead 已吸收制造费用 {Z_Pry$6  
  A (3)absorption costing 吸收成本计算 ~qiSkG  
  A (4)account 账户,报表   ^J>jU`)CJ  
  A (5)accounting postulate 会计假设   |j i}LWcD  
  A (6)accounting series release 会计公告文件   %L./U$  
  A (7)accounting valuation 会计计价   pA V}hB  
  A (8)account sale 承销清单 <L__;j1Wx  
  A (9)accountability concept 经营责任概念   I$neE"wW  
  A (10)accountancy 会计职业   WQ]~TGW  
  A (11)accountant 会计师   {=,?]Z+  
  A (12)accounting 会计   k:w\4Oqd  
  A (13)agency cost 代理成本   F~ n}Ep~1  
  A (14)accounting bases 会计基础   h<9h 2  
  A (15)accounting manual 会计手册   5}R /C{fs  
  A (16)accounting period 会计期间   BcT|TX+ct  
  A (17)accounting policies 会计方针   ]*^mT&$7  
  A (18)accounting rate of return 会计报酬率   [PrR 3 0:  
  A (19)accounting reference date 会计参照日   x c-= ;|s  
  A (20)accounting reference period 会计参照期间   O329Bkg  
  A (21)accrual concept 应计概念   (0q dU;  
  A (22)accrual expenses 应计费用   'B"kUh%3$5  
  A (23)acid test ration 速动比率(酸性测试比率)   t?v0ylN  
  A (24)acquisition 购置   3Nh;^  
  A (25)acquisition accounting 收购会计   fwIZr~l  
  A (26)activity based accounting 作业基础成本计算   w<awCp  
  A (27)adjusting events 调整事项   zk4yh%Cd_  
  A (28)administrative expenses 行政管理费   Fa9]!bW  
  A (29)advice note 发货通知   ^AD/N|X^  
  A (30)amortization 摊销   q5[%B K  
  A (31)analytical review 分析性检查   ;1cX|N=  
  A (32)annual equivalent cost 年度等量成本法   8jjJ/Mz`  
  A (33)annual report and accounts 年度报告和报表   oS$&jd  
  A (34)appraisal cost 检验成本   cJm!3X  
  A (35)appropriation account 盈余分配账户   R$*{@U  
  A (36)articles of association 公司章程细则   fh \<tnY  
  A (37)assets 资产   7fl'nCo\"  
  A (38)assets cover 资产保障   @)m+O#a  
  A (39)asset value per share 每股资产价值   ;X\>oV3#  
  A (40)associated company 联营公司   {61NLF\0H  
  A (41)attainable standard 可达标准   %.b)%=  
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 A (42)attributable profit 可归属利润   /PIU@$DV  
  A (43)audit 审计   HF5aU :M  
  A (44)audit report 审计报告   $+ZO{ (  
  A (45)auditing standards 审计准则   DnaG$a<  
  A (46)authorized share capital 额定股本   5in6Y5ckj  
  A (47)available hours 可用小时   FQ?H%UcW  
  A (48)avoidable costs 可避免成本 5gV8=Ml"V  
  B (49)back-to-back loan 易币贷款   qrNW\ME  
  B (50)backflush accounting 倒退成本计算   @}x)>tqD  
  B (51)bad debts 坏帐   S]1+tj  
  B (52)bad debts ratio 坏帐比率   \GbT^!d j  
  B (53)bank charges 银行手续费   m5zP|s1`['  
  B (54)bank overdraft 银行透支   FWdSpaas Q  
  B (55)bank reconciliation 银行存款调节表   q?Q"Ab  
  B (56)bank statement 银行对账单   r#]gAG4t\  
  B (57)bankruptcy 破产   w])bQ7)  
  B (58)basis of apportionment 分摊基础   Z[AJat@H  
  B (59)batch 批量   *H&a_s/{Nb  
  B (60)batch costing 分批成本计算   \Ul*Nsw  
  B (61)beta factor B(市场)风险因素   Sd^e!? bp  
  B (62)bill 账单   $z{HNY* 2  
  B (63)bill of exchange 汇票   _QBd3B %  
  B (64)bill of landing 提单   ;myu8B7&  
  B (65)bill of materials 用料预计单   BaiC;&(   
  B (66)bill payable 应付票据   klUxt?-  
  B (67)bill receivable 应收票据   \p@,+ -gX  
  B (68)bin card 存货记录卡    h:#  
  B (69)bonus 红利   ',6QL4qV/  
  B (70)book-keeping 薄记   F!`.y7hY@  
  B (71)Boston classification 波士顿分类   nf /iZ &  
  B (72)breakeven chart 保本图   m2{z  
  B (73)breakeven point 保本点   v2EM| Q xp  
  B (74)breaking-down time 复位时间   Si*Pi  
  B (75)budget 预算   jfqWcX.X=  
  B (76)budget center 预算中心   zmf5!77  
  B (77)budget cost allowance 预算成本折让   4VaUa8 D  
  B (78)budget manual 预算手册   .XURI#b  
  B (79)budget period 预算期间   <s+=v!  
  B (80)budgetary control 预算控制   `W?aq]4x5  
  B (81)budgeted capacity 预算生产能力   Ej'a G   
  B (82)burden 制造费用   `z5j  
  B (83)business center 经营中心   #B`"B  
  B (84)business entity 营业个体   +#1WOQfAD  
  B (85)business unit 经营单位    wx o(  
 B (86)buy-out management 管理性购买产权   } %S1OQC  
  B (87)by-product 副产品 M29[\ @zL  
  C (88)called-up share capital 催缴股本   _4zlEo-.gU  
  C (89)capacity 生产能力   ^o:0 Y}v=  
  C (90)capacity ratios 生产能力比率   XV%L6x  
  C (91)capital 资本   I g-VSQ  
  C (92)capital assets pricing model资本资产计价模式   MZ+8wr/y  
  C (93)capital commitment 承诺资本   Kj}hb)HU  
  C (94)capital employed 已运用的资本   IH[/fd0  
  C (95)capital expenditure 资本支出   6$)Yqg`X  
  C (96)capital expenditureauthorization 资本支出核准   }S s#0Gee  
  C (97)capital expenditure control 资本支出控制   }#EiL !Pv  
  C (98)capital expenditure proposal资本支出申请   [ "J  
  C (99)capital funding planning 资本基金筹集计划   jc Ie<i;  
  C (100)capital gain 资本收益   #1u4Hi(x5  
  C (101)capital investment appraisal资本投资评估   &ks>.l\  
  C (102)capital maintenance 资本保全   ^"6xE nA]  
  C (103)capital resource planning 资本资源计划   kfm8F8sxl  
  C (104)capital surplus 资本盈余   \^N9Q9{7]  
  C (105)capital turnover 资本周转率   1ZhJ?PI,9{  
  C (106)card 记录卡   ;?zb (2  
  C (107)cash 现金   nm %ka4  
  C (108)cash account 现金账户   <diI*H<G  
  C (109)cash book 现金账薄   $Xz9xzOR  
  C (110)cash cow 金牛产品   cQgmRHZ]  
  C (111)cash flow 现金流量   )u\"xxcV  
  C (112)cash discounted 现金贴现   X?4tOsd  
  C (113)cash flow budget 现金流量预算   _~Lhc'^p*  
  C (114)cash flow statement 现金流量表   ,589/xTA@  
  C (115)cash ledger 现金分类账   )]>=Uo  
  C (116)cash limit 现金限额   h5Qxa$Oq  
  C (117)CCA 现时成本会计   8"8sI  
  C (118)center 中心   e *;"$7o9  
  C (119)changeover time 变更时间   ,W{Qv<oo  
  C (120)chartered entity 特许经济个体   1vl~[  
  C (121)cheque 支票   ZW+{<XTof4  
  C (122)cheque register 支票登记薄   quGb;)3  
  C (123)coin analysis 零钱分类   "vU :qwm  
  C (124)classification 分类   x-y=Jor  
  C (125)clock card 工时卡   7zR 7v  
  C (126)code 代码   Uy_`=JZ  
  C (127)commitment accounting 承诺确认会计   jn)~@~c  
  C (128)common cost 共同成本   ]>R`]U9*O  
  C (129)company limited byguarantee 有限担保责任公司   g[H7.  
C (130)company limited shares 股份有限公司   db.iMBki  
  C (131)competitive position 竞争能力状况   ^Y #?@  
  C (132)concept 概念   >L&>B5)9  
  C (133)conglomerate 跨行业企业   nfrC@Av  
  C (134)consistency concept 一致性概念   l<7 b  
  C (135)consolidated accounts 合并报表   PJA 1/"  
  C (136)consolidation accounting 合并会计   J"6_H =s   
  C (137)consortium 财团   AU-/-h=Mr  
  C (138)contingency plan 应急计划   z%*ZmF^K  
  C (139)contingent liabilities 或有负债   "28x-F+J  
  C (140)continuous operation 连续生产   %0:  (''  
  C (141)contra 抵消    &h4(lM  
  C (142)contract cost 合同成本   V)N9V|O'  
  C (143)contract costing 合同成本计算   dBobVT'  
  C (144)contribution 贡献毛益   Gt6$@ji4u  
  C (145)contribution centre 贡献中心   $ZQPf  
  C (146)contribution chart 贡献图   UnW,|n8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o5Pq>Y2T  
  C (148)contribution to salesration 贡献毛益对销售比率   .f(x9|K^  
  C (149)control 控制   ~73YOGiGJH  
  C (150)control account 控制帐户   zpg*hlv   
  C (151)control limits 控制限度   1C.<@IZ  
  C (152)controllability concept 可控制概念   M5 Pvc  
  C (153)controllable cost 可控制成本   5G\vV]RR&  
  C (154)conversion cost 加工成本   $qIMYX  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _h@e.BtDs  
  C (156)corporate appraisal 公司评估   YM1@B`yWE  
  C (157)corporate planning 公司计划   /7P4[~vw  
  C (158)corporate social reporting 公司社会报告   U&`M G1uHe  
  C (159)corporation 股份公司   @BW~A@8  
  C (160)cost 成本   ~2rZL  
  C (161)cost account 成本帐户   (F$q|qZ%  
  C (162)cost accounting 成本会计   G+\2Aj  
  C (163)cost accounting manual 成本手册   Eer rIV  
  C (164)cost accounts calendar 成本报表的日历时间   =P0~=UP  
  C (165)cost adjustment 成本调整   , Y9lp)w  
  C (166)cost allocation 成本分配   7*@qd&  
  C (167)cost apportionment 成本分摊   i'`Z$3EF)  
  C (168)cost attribution 成本归属   ^(UL$cQ>  
  C (169)cost audit 成本审计   =GnDiI  
  C (170)cost behaviour 成本性态   bS* "C,b~s  
  C (171)cost benefit analysis 成本效益分析   SC86+  
  C (172)cost center 成本中心   ;znIY&Z  
  C (173)cost driver 成本动因
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