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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-("S|A-  
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  1.audit   审计 YZr^;jfP  
  2.attestation   鉴证 :1hp_XfJb  
  3.credibility   可信赖程度 |jEKUTv,G  
  4.audit of financial statements 财务报表审计 O >n L ;I  
  5.agreed-upon procedures 执行商定程序 ]^8:"Ky'  
  6.high levels of assurance 高水平保证 [B+ o4+K3  
  7.compilation 编制 !}l)okQH<#  
  8.reliability 可靠性 P-7!\[];te  
  9.relevance 相关性 X.j#??  
  10.professional skepticism 职业谨慎 v?K X Tc%Z  
  11.objectivity 客观性 \X Nb9-  
  12. professional competence 专业胜任能力 L)y}  
  13.Senior/CPA-in-charge 项目经理 qWw@6VvoQ  
  14.audit engagement letter 业务约定书 y!blp>V6  
  15.recurring audit 连续审计 'gI58#v  
  16.the client 委托人 [|ky~sRr  
  17.change CPA 更换注册会计 r1}7Q7-z  
  18.the existing CPA 现任注册会计师 )#xd]~ <  
  19.the successor CPA 后任注册会计师 jdXkU  
  20.the preceding CPA前任注册会计师 Dr7,>Yx  
  21.issue the audit report 出具审计报告 87YT;Z;U&  
  22.expert 专家 ENA8o}n  
  23.the board of directors 董事会 0=t_ a]+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0b?9LFd  
  25.assess material misstatement risks评估重大错报风险 j 9y,UT  
  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 ugVsp&i#  
  27.a general knowledge of —— 初步了解―――的情况 N]KqSpPh  
  28.a more knowledge of—— 进一步了解的情况 q/m}+v]  
  29.the prior year‘s working papers 以前年度工作底稿 BL]!j#''KE  
  30.minutes of meeting 会议纪要 MCz +l0  
  31.business risks 经营风险 ]9R?2{"K  
  32.appropriateness 适当性 EpOVrk  
  33.accounting estimate 会计估计 "y_$!KY%  
  34.management representations 管理层声明 G U0zlG] C  
  35.going concern assumption 持续经营假设 4w2V["?X1  
  36.audit plan 审计计划 &y3_>!L  
  37.significant audit areas 重点审计领域 \<i#Jn+)  
  38.error 错误 3j]La  
  39.fraud舞弊 (0Hhn2JA  
  40.modified or additional procedures 修改或追加审计程序 F] M3/M  
  41.misappropriation of assets 侵占资产 |n01T_Z)P  
  42.transactions without substance 虚假交易 %do|>7MO@  
  43.unusual pressures 异常压力 Fe"0Hp+  
  44.the suspected noncompliance 涉嫌存在违法行为 n." j0kc7=  
  45.materialiy 重要性 hYb!RRGn  
  46.exceed the materiality level 超过重要性水平 |PI.xl:ch  
  47.approach the materiality level 接近重要性水平 _$MoMg{uJH  
  48.an acceptably low level 可接受水平 lJ}G"RTm  
  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 C [=/40D  
  50.misstatements or omissions 错报或漏报 ~4XJ" d3L  
  51.aggregate 总计 GrVvOJr  
  52.subsequent events 期后事项 AGLzA+6M  
  53.adjust the financial statements 调整财务报表 {3_ M&$jN  
  54.perform additional audit procedures 实施追加的审计程序 zT!JHG  
  55.audit risk 审计风险 <9\_b 6  
  56.detection risk 检查风险 s8 .oS);`  
  57.inappropriate audit opinion 不适当的审计意见 FZj tQ{M  
  58.material misstatement 重大的错报 3zs~ Y3M?i  
  59.tolerable misstatement 可容忍错报 \DeZY97p%  
  60.the acceptable level of detection risk 可接受的检查风险 &NHIX(b6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 dRWp/3 }  
  62.simall business 小规模企业 wQPjo!FEX  
  63.accounting system 会计系统 #V4_.t#  
  64.test of control 控制测试 wy:.  
  65.walk-through test 穿行测试  M"X/([G  
  66.communication 沟通 Vu~mi%UH  
  67.flow chart 流程图 J*a`qU   
  68.reperformance of internal control 重新执行 dYf Vox;  
  69.audit evidence 审计证据 pf] sL/g  
  70.substantive procedures 实质性程序 >jN)9}3>-#  
  71.assertions 认定 `A&64D  
  72.esistence 存在 s x`C<c~u  
  73.occurrence 发生 pBK[j ([  
  74.completeness 完整性 ={#r/x  
  75.rights and obligations 权利和义务 "9>#Q3<N  
  76.valuation and allocation 计价和分摊 -_b}b)2iYN  
  77.cutoff 截止 2MtaOG2l&q  
  78.accuracy 准确性 8I@= ?  
  79.classification 分类 s7a\L=#p(  
  80.inspection 检查 {^MR^4&}(  
  81.supervision of counting 监盘 @ B+  
  82.observation 观察 ,((5|MbM/  
  83.confirmation 函证 DC[ -<:B  
  84.computation 计算 Mtt VgNV  
  85.analytical procedures 分析程序 ]C5JP~ #z  
  86.vouch 核对 K<Iz5+oD  
  87.trace 追查 ``>WFLWTn  
  88.audit sampling 审计抽样 JK[7&C-O  
  89.error 误差 G78rpp  
  90.expected error 预期误差 &W".fRH_O  
  91.population 总体 Dc #iM0  
  92.sampling risk 抽样风险 ywi Shvi8  
  93.non- sampling risk 非抽样风险 !{Y$5)Xh`]  
  94.sampling unit 抽样单位 c @2s!bs  
  95.statistical sampling 统计抽样 /+02 BP  
  96.tolerable error 可容忍误差 BR"*-$u0;  
  97.the risk of under reliance 信赖不足风险 hj 0uv6t.c  
  98.the risk of over reliance 信赖过度风险 9-}&znLZe  
  99.the risk of incorrect rejection 误拒风险 a&PoUwG  
  100. the risk of incorrect acceptance 误受风险 iwrdZLE  
  101.working trial balance 试算平衡表 '3%!Gi!g  
  102.index and cross-referencing 索引和交叉索引 s {$c8  
  103.cash receipt 现金收入 VpTp*[8O  
  104.cash disbursement 现金支出 |iO2,99i  
  105.bank statement 银行对账单 =0x[Sa$&,  
  106.bank reconciliation 银行存款余额调节表 s&8QRI.  
  107.balance sheet date 资产负债表日 *K-,<hJ#L  
  108.net realizable value 可变现净值 Yx XDRb\kW  
  109.storeroom 仓库 D/@:wY  
  110.sale invoice 销售发票 Q :=s99  
  111.price list 价目表 0D$+WX  
  112.positive confirmation request 积极式询证函 w;>]L.n  
  113.negative confirmation request 消极式询证函 >q[Elz=dI  
  114.purchase requisition 请购单 j_p.KF'[?  
  115.receiving report 验收报告 mxP{"6  
  116.gross margin 毛利 Ww)qBsi8  
  117.manufacturing overhead 制造费用 ]yCmGt+b  
  118.material requisition 领料单 NoDq4>   
  119.inventory-taking 存货盘点 [x-Z)Q. 5  
  120.bond certificate 债券 =We}&80 x  
  121.stock certificate 股票 3#0nus|=S  
  122.audit report 审计报告 fwXk{P/  
  123.entity 被审计单位 d3^LalAp  
  124.addressee of the audit report 审计报告的收件人 BD,~M*%z  
  125.unqualified opinion 无保留意见 jG{xFz>x  
  126.qualified opinion 保留意见 vEn12s(lj  
  127.disclaimer of opinion 无法表示意见 =2->1<!x6<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   IxgnZX4N  
  A (2)absorbed overhead 已吸收制造费用 _%Mu{Ni&  
  A (3)absorption costing 吸收成本计算 &k : |  
  A (4)account 账户,报表   %oC]Rpdu  
  A (5)accounting postulate 会计假设   z\fD}`^8  
  A (6)accounting series release 会计公告文件   /M B0%6m  
  A (7)accounting valuation 会计计价   *!l q1h  
  A (8)account sale 承销清单 bpKMQrwd  
  A (9)accountability concept 经营责任概念   lE=Q(QUr  
  A (10)accountancy 会计职业   Njz,y}\  
  A (11)accountant 会计师   zS|%+er~zO  
  A (12)accounting 会计   D zl#[|q  
  A (13)agency cost 代理成本   \!z=x#!O$  
  A (14)accounting bases 会计基础   ^'v6 ,*:4  
  A (15)accounting manual 会计手册   49Ht I9@  
  A (16)accounting period 会计期间   [- vd]ob  
  A (17)accounting policies 会计方针   jVk|(  
  A (18)accounting rate of return 会计报酬率   +z(" 'Cv  
  A (19)accounting reference date 会计参照日   P|_?{1eO2  
  A (20)accounting reference period 会计参照期间   $T]1<3\G  
  A (21)accrual concept 应计概念   <fs2;  
  A (22)accrual expenses 应计费用   (WN'wp  
  A (23)acid test ration 速动比率(酸性测试比率)   U5izOFc  
  A (24)acquisition 购置   BniFEW:<  
  A (25)acquisition accounting 收购会计   3)42EM'9(  
  A (26)activity based accounting 作业基础成本计算   jwAO{.}T1r  
  A (27)adjusting events 调整事项   +apIp(E+  
  A (28)administrative expenses 行政管理费   C2ToT\^  
  A (29)advice note 发货通知   >JCSOI  
  A (30)amortization 摊销   ,MOB+i(3*u  
  A (31)analytical review 分析性检查   JL;H:`x  
  A (32)annual equivalent cost 年度等量成本法    6~$ <  
  A (33)annual report and accounts 年度报告和报表   g<}EL[9  
  A (34)appraisal cost 检验成本   ^/Gjk  
  A (35)appropriation account 盈余分配账户   AVNB)K"  
  A (36)articles of association 公司章程细则   ]WyV~Dzz<  
  A (37)assets 资产   ]DC]=F.  
  A (38)assets cover 资产保障   :M|bw{P*  
  A (39)asset value per share 每股资产价值   ,ulNap"R  
  A (40)associated company 联营公司   rw_&t>Ri;  
  A (41)attainable standard 可达标准   /x-Ja[kL  
d'Gv\i&e  
 A (42)attributable profit 可归属利润   3S'V>:  
  A (43)audit 审计   Ob0=ZW`+&  
  A (44)audit report 审计报告   Q7c_;z_  
  A (45)auditing standards 审计准则   z-$?.?d  
  A (46)authorized share capital 额定股本   pMa 3R3a  
  A (47)available hours 可用小时   jnH44  
  A (48)avoidable costs 可避免成本 t'm]E2/  
  B (49)back-to-back loan 易币贷款   B>a`mFM  
  B (50)backflush accounting 倒退成本计算   >{Lfrc1  
  B (51)bad debts 坏帐   <uv{/L b  
  B (52)bad debts ratio 坏帐比率   { H9pF2C  
  B (53)bank charges 银行手续费   NF&\<2kX  
  B (54)bank overdraft 银行透支   HzbO#)Id-I  
  B (55)bank reconciliation 银行存款调节表   ufEt"P-X.  
  B (56)bank statement 银行对账单   8 _`Lx_R  
  B (57)bankruptcy 破产   [HQ17  
  B (58)basis of apportionment 分摊基础   pklcRrx,a  
  B (59)batch 批量   mn0QVkb}lc  
  B (60)batch costing 分批成本计算   l*%voKZG  
  B (61)beta factor B(市场)风险因素   \4zvknk<  
  B (62)bill 账单   =7Tbu'O;  
  B (63)bill of exchange 汇票   q. BqOa:  
  B (64)bill of landing 提单   8Bhot,u'T  
  B (65)bill of materials 用料预计单   jGt'S{  
  B (66)bill payable 应付票据   5\QNGRu"  
  B (67)bill receivable 应收票据   z{!wQ~ j  
  B (68)bin card 存货记录卡   F<IqKgGzH  
  B (69)bonus 红利   vkbB~gr@*  
  B (70)book-keeping 薄记   mO> [kb"V'  
  B (71)Boston classification 波士顿分类    ] mP-HFl  
  B (72)breakeven chart 保本图   z^B!-FcIz>  
  B (73)breakeven point 保本点   rD$7;  
  B (74)breaking-down time 复位时间   5bZ`YO  
  B (75)budget 预算   ' P-K}Y  
  B (76)budget center 预算中心   \ 0<e#0-V  
  B (77)budget cost allowance 预算成本折让   |S>nfL{TQe  
  B (78)budget manual 预算手册   j#!J hi  
  B (79)budget period 预算期间   mYt(`S*q  
  B (80)budgetary control 预算控制   kAy.o  
  B (81)budgeted capacity 预算生产能力   1egryp  
  B (82)burden 制造费用   .iew5.eB+  
  B (83)business center 经营中心   ,FBF;zED  
  B (84)business entity 营业个体   `I m;@_J  
  B (85)business unit 经营单位   8oA6'%.e  
 B (86)buy-out management 管理性购买产权   -t*C-C'"|  
  B (87)by-product 副产品 YT&_{nL#\  
  C (88)called-up share capital 催缴股本   Z|wZyt$$  
  C (89)capacity 生产能力   \N"K^kR4  
  C (90)capacity ratios 生产能力比率   4S"K%2'O  
  C (91)capital 资本   3_Oq4/  
  C (92)capital assets pricing model资本资产计价模式   Oa@X! \  
  C (93)capital commitment 承诺资本   Y6{p|F?&"  
  C (94)capital employed 已运用的资本   R 8Iac[N  
  C (95)capital expenditure 资本支出   L ~ 1Lv?  
  C (96)capital expenditureauthorization 资本支出核准   .v;2Q7X  
  C (97)capital expenditure control 资本支出控制   _f34p:B%s  
  C (98)capital expenditure proposal资本支出申请   df8rf8 B-  
  C (99)capital funding planning 资本基金筹集计划   e,1Jxz4QH  
  C (100)capital gain 资本收益   tbOe,-U-@  
  C (101)capital investment appraisal资本投资评估   U*a!Gn7l  
  C (102)capital maintenance 资本保全   !7bC\ {  
  C (103)capital resource planning 资本资源计划   %Yd}},X_E  
  C (104)capital surplus 资本盈余   mX|AptND  
  C (105)capital turnover 资本周转率   QAb[M\G  
  C (106)card 记录卡   (iWNvVGS  
  C (107)cash 现金   :; ??!V  
  C (108)cash account 现金账户   p=405~  
  C (109)cash book 现金账薄   .!9]I'9M  
  C (110)cash cow 金牛产品   AKAAb~{  
  C (111)cash flow 现金流量   u)Y#&qA  
  C (112)cash discounted 现金贴现   cUy6/x9&  
  C (113)cash flow budget 现金流量预算   -,5g cD  
  C (114)cash flow statement 现金流量表   ?TzN?\   
  C (115)cash ledger 现金分类账   CQtd%'rt6  
  C (116)cash limit 现金限额   Hs -NP#I  
  C (117)CCA 现时成本会计   d3n TJX  
  C (118)center 中心   {z.}u5N  
  C (119)changeover time 变更时间   %FF  S&vd  
  C (120)chartered entity 特许经济个体   \sRRLDj%  
  C (121)cheque 支票   I [e7Up  
  C (122)cheque register 支票登记薄   {[Yv@CpN  
  C (123)coin analysis 零钱分类   .3HC*E.e  
  C (124)classification 分类   5h20\b?=$  
  C (125)clock card 工时卡   f-{ [ushj  
  C (126)code 代码   Q&F@[k  
  C (127)commitment accounting 承诺确认会计   9Z+@i:_}  
  C (128)common cost 共同成本   1eb1Lvn  
  C (129)company limited byguarantee 有限担保责任公司   cAktSoF  
C (130)company limited shares 股份有限公司   N!Y'W)i16  
  C (131)competitive position 竞争能力状况   wh~~g qi9  
  C (132)concept 概念   LI nN-b#  
  C (133)conglomerate 跨行业企业   xaeY^"L  
  C (134)consistency concept 一致性概念   YDQV,`S7  
  C (135)consolidated accounts 合并报表   9r8{9h:  
  C (136)consolidation accounting 合并会计   oY0 *T9vv+  
  C (137)consortium 财团   o[cKh7&+  
  C (138)contingency plan 应急计划   }]n&"=Zk-  
  C (139)contingent liabilities 或有负债   C ]r$   
  C (140)continuous operation 连续生产   kbMIMZC/G  
  C (141)contra 抵消   U7ajDw  
  C (142)contract cost 合同成本   T`WFY  
  C (143)contract costing 合同成本计算   Qy3e ,9nS  
  C (144)contribution 贡献毛益   |Ec$%  
  C (145)contribution centre 贡献中心   j+c)%  
  C (146)contribution chart 贡献图   cF/FretoO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   A: @=?(lI3  
  C (148)contribution to salesration 贡献毛益对销售比率   -D(Ubk Pw  
  C (149)control 控制   `__CL )N|  
  C (150)control account 控制帐户   Ok*:;G @  
  C (151)control limits 控制限度   O~t5qnu/}  
  C (152)controllability concept 可控制概念   wCI.jGSBW  
  C (153)controllable cost 可控制成本   3cfkJ|fuwe  
  C (154)conversion cost 加工成本    Stp??  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GN~:rdd  
  C (156)corporate appraisal 公司评估   S$$:G$j  
  C (157)corporate planning 公司计划   |]`+@K,S  
  C (158)corporate social reporting 公司社会报告   NGxi i$F  
  C (159)corporation 股份公司   [J*)r8ys  
  C (160)cost 成本   H$[--_dI{  
  C (161)cost account 成本帐户   }7C{:H2d  
  C (162)cost accounting 成本会计   z2 dM*NMK  
  C (163)cost accounting manual 成本手册   UW>~C  
  C (164)cost accounts calendar 成本报表的日历时间   glv(`cQ  
  C (165)cost adjustment 成本调整   Vy5Q+gw  
  C (166)cost allocation 成本分配   6l>G>)  
  C (167)cost apportionment 成本分摊   }'Z(J)Bg  
  C (168)cost attribution 成本归属   gVI*`$  
  C (169)cost audit 成本审计   Ri-I+7(n!  
  C (170)cost behaviour 成本性态   <4! w2vxG  
  C (171)cost benefit analysis 成本效益分析   G UcuD^Fe  
  C (172)cost center 成本中心   i3Ffk+ |b  
  C (173)cost driver 成本动因
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