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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 ccgV-'IG9  
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  1.audit   审计 I<hMS6$<LE  
  2.attestation   鉴证 g>_d,#F  
  3.credibility   可信赖程度 ! $fF3^8-  
  4.audit of financial statements 财务报表审计 ;i&t|5y~  
  5.agreed-upon procedures 执行商定程序 q=+wQ[a<  
  6.high levels of assurance 高水平保证 yH.Z%*=xQa  
  7.compilation 编制 .'S_9le  
  8.reliability 可靠性 u(4o#m  
  9.relevance 相关性 'PdUSv|lH  
  10.professional skepticism 职业谨慎 @|@6pXR.  
  11.objectivity 客观性 g HKA:j`c  
  12. professional competence 专业胜任能力 Ej'N !d.  
  13.Senior/CPA-in-charge 项目经理 N0UZ%,h\  
  14.audit engagement letter 业务约定书 u{|^5%)  
  15.recurring audit 连续审计 ?#  )\SQ  
  16.the client 委托人 -7A2@g  
  17.change CPA 更换注册会计 ZnD(RM   
  18.the existing CPA 现任注册会计师 u7bji>j  
  19.the successor CPA 后任注册会计师 &(~"O D  
  20.the preceding CPA前任注册会计师 %?!TqJT?{  
  21.issue the audit report 出具审计报告 Z8WBOf* ~e  
  22.expert 专家 }*56 DX  
  23.the board of directors 董事会 els71t -  
  24.knowledge of the entity‘ s business 了解被审计单位情况 VPOp#;"%  
  25.assess material misstatement risks评估重大错报风险 @;>Xy!G  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 tj[-|h  
  27.a general knowledge of —— 初步了解―――的情况 ' y_2"  
  28.a more knowledge of—— 进一步了解的情况 _ Zzne  
  29.the prior year‘s working papers 以前年度工作底稿 BDPF>lPf<  
  30.minutes of meeting 会议纪要 jQpG7H  
  31.business risks 经营风险 _"- ,ia[D  
  32.appropriateness 适当性 / 2h6  
  33.accounting estimate 会计估计 )!d_Td\-  
  34.management representations 管理层声明 /UiB1-*b  
  35.going concern assumption 持续经营假设 r+}<]?aT>-  
  36.audit plan 审计计划 tMr$N[@r  
  37.significant audit areas 重点审计领域 \$2zF8  
  38.error 错误 O\^D 6\ v  
  39.fraud舞弊 wO"ezQ  
  40.modified or additional procedures 修改或追加审计程序 >~@ABLp 6  
  41.misappropriation of assets 侵占资产 nLBi} T  
  42.transactions without substance 虚假交易 PpR eqm o  
  43.unusual pressures 异常压力 ~{!,ZnO*  
  44.the suspected noncompliance 涉嫌存在违法行为 A|BN >?.t  
  45.materialiy 重要性 .KF(_ 92  
  46.exceed the materiality level 超过重要性水平 Y,d|b V*FH  
  47.approach the materiality level 接近重要性水平 "oT]_WHqo  
  48.an acceptably low level 可接受水平 10$:^  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 wbh^ZMQ  
  50.misstatements or omissions 错报或漏报 WFMQ;  
  51.aggregate 总计 FO?I}G22  
  52.subsequent events 期后事项 !4mAZF b  
  53.adjust the financial statements 调整财务报表 j9 &0/ ~/  
  54.perform additional audit procedures 实施追加的审计程序 Hv|(V3-  
  55.audit risk 审计风险 F1&7m )f$l  
  56.detection risk 检查风险 (eO_]<wmky  
  57.inappropriate audit opinion 不适当的审计意见 eEg> EI_U  
  58.material misstatement 重大的错报 :*)b<:4  
  59.tolerable misstatement 可容忍错报 s:Z1 ZAxv  
  60.the acceptable level of detection risk 可接受的检查风险 <`*v/D7\02  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #5_ pE1  
  62.simall business 小规模企业 l ?gh7m_ej  
  63.accounting system 会计系统 5 OF*PBZ  
  64.test of control 控制测试 zM<yd#`yt8  
  65.walk-through test 穿行测试 <& =3g/Y  
  66.communication 沟通 /V!gF+L  
  67.flow chart 流程图 scR+F'M  
  68.reperformance of internal control 重新执行 3vF-SgCV  
  69.audit evidence 审计证据 ??XtN.]7  
  70.substantive procedures 实质性程序 dsA::jR0P6  
  71.assertions 认定 -/J2;AkGH  
  72.esistence 存在 mW @Z1Plxs  
  73.occurrence 发生 [`=:uUf3  
  74.completeness 完整性 ~Ec@hz]js  
  75.rights and obligations 权利和义务 60%EmX ;  
  76.valuation and allocation 计价和分摊 szD BfGd%j  
  77.cutoff 截止 4mF=A$Q_/  
  78.accuracy 准确性 `;#I_R_K  
  79.classification 分类 StM)lVeF  
  80.inspection 检查 (JeRJ4  
  81.supervision of counting 监盘 }t5pz[zl  
  82.observation 观察 q<?r5H5  
  83.confirmation 函证 ;q" ,Bs  
  84.computation 计算 }o9(Q8  
  85.analytical procedures 分析程序 PoRL35  
  86.vouch 核对 v*EErQML8b  
  87.trace 追查 '2c4 4F)i  
  88.audit sampling 审计抽样 He)dm5#fg  
  89.error 误差 vKNxL^x  
  90.expected error 预期误差 0 +"P 1/  
  91.population 总体 3|.KEJC"  
  92.sampling risk 抽样风险 !8Q9RnGn  
  93.non- sampling risk 非抽样风险 k0!D9tk  
  94.sampling unit 抽样单位 Ix'GP7-m_  
  95.statistical sampling 统计抽样 "AMsBvzgo  
  96.tolerable error 可容忍误差 g;<_GL  
  97.the risk of under reliance 信赖不足风险 +0FmeM&`h_  
  98.the risk of over reliance 信赖过度风险 xm}`6B^f  
  99.the risk of incorrect rejection 误拒风险 Qv:J#uVw?O  
  100. the risk of incorrect acceptance 误受风险 y{1|@?ii  
  101.working trial balance 试算平衡表  Q-Rt  
  102.index and cross-referencing 索引和交叉索引 [[d@P%X&  
  103.cash receipt 现金收入 O,!4 W\s  
  104.cash disbursement 现金支出 [:C!g#o  
  105.bank statement 银行对账单 AJ-~F>gn  
  106.bank reconciliation 银行存款余额调节表 z}*74lhF  
  107.balance sheet date 资产负债表日 cy4V*zwp  
  108.net realizable value 可变现净值 O8S"B6?$~'  
  109.storeroom 仓库 >,%7bq=T!  
  110.sale invoice 销售发票 XW9 [VUW~  
  111.price list 价目表 jRzQ`*KC#  
  112.positive confirmation request 积极式询证函 0qMf6  
  113.negative confirmation request 消极式询证函 .=-K7.X.)  
  114.purchase requisition 请购单 3ZU<u;  
  115.receiving report 验收报告 k84JDPu#  
  116.gross margin 毛利 B|n<{g[-cM  
  117.manufacturing overhead 制造费用 h` $2/%?  
  118.material requisition 领料单 IEJp!P,E  
  119.inventory-taking 存货盘点 $2\k| @)s  
  120.bond certificate 债券 ce P1mO  
  121.stock certificate 股票 v_Y'o _  
  122.audit report 审计报告 OM 5h>\9  
  123.entity 被审计单位 LXQ-J  
  124.addressee of the audit report 审计报告的收件人 Uw5`zl  
  125.unqualified opinion 无保留意见 _w>9Z>PR  
  126.qualified opinion 保留意见 J#'+&D H  
  127.disclaimer of opinion 无法表示意见 4`+hX'  
  128.adverse opinion 否定意见
1u0 NG)*f  
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A (1)ABC 作业基础成本计算   =1Mh %/y  
  A (2)absorbed overhead 已吸收制造费用 9K F`9Y  
  A (3)absorption costing 吸收成本计算 )51H\o  
  A (4)account 账户,报表   v J.sa&\H  
  A (5)accounting postulate 会计假设   ^~%z Plv  
  A (6)accounting series release 会计公告文件   |J#mgA}(  
  A (7)accounting valuation 会计计价   t'0dyQ%u  
  A (8)account sale 承销清单 {|J'd+  
  A (9)accountability concept 经营责任概念   >O&:[CgEF  
  A (10)accountancy 会计职业   zn |/h,.  
  A (11)accountant 会计师   N2^B  
  A (12)accounting 会计   .5x+FHu7  
  A (13)agency cost 代理成本   4aQb+t,  
  A (14)accounting bases 会计基础   13nXvYo'  
  A (15)accounting manual 会计手册   ]o]*&[C  
  A (16)accounting period 会计期间   )gR !G]Y  
  A (17)accounting policies 会计方针   ;eRYgC  
  A (18)accounting rate of return 会计报酬率   ' Z}/3 dp  
  A (19)accounting reference date 会计参照日   R_2JP C  
  A (20)accounting reference period 会计参照期间   s$ 2@|;  
  A (21)accrual concept 应计概念   X4R+Frt8  
  A (22)accrual expenses 应计费用   =pP0d vn  
  A (23)acid test ration 速动比率(酸性测试比率)   Q0j$u[x6s  
  A (24)acquisition 购置   *.DTcV  
  A (25)acquisition accounting 收购会计   D,rs)  
  A (26)activity based accounting 作业基础成本计算   2nRL;[L*.  
  A (27)adjusting events 调整事项   l;dZJ_Ut$  
  A (28)administrative expenses 行政管理费   NN9` jP2  
  A (29)advice note 发货通知   /WJ*ro]Hd$  
  A (30)amortization 摊销   WurpHOJt+  
  A (31)analytical review 分析性检查   93npzpge  
  A (32)annual equivalent cost 年度等量成本法   'B>%5'SdD  
  A (33)annual report and accounts 年度报告和报表   C  +%&!Q  
  A (34)appraisal cost 检验成本   Ge>%?\  
  A (35)appropriation account 盈余分配账户   3S'j uHT e  
  A (36)articles of association 公司章程细则   @{Q[M3l  
  A (37)assets 资产   }bVWV0Aeim  
  A (38)assets cover 资产保障   TKsze]/q  
  A (39)asset value per share 每股资产价值   '}{J;moB  
  A (40)associated company 联营公司   x_oL~~@  
  A (41)attainable standard 可达标准   Sh=Px9'i  
)k8=< =s  
 A (42)attributable profit 可归属利润   |6pNe T[  
  A (43)audit 审计   0pS|t/h0  
  A (44)audit report 审计报告   *8uSy/l  
  A (45)auditing standards 审计准则   v^h \E+@  
  A (46)authorized share capital 额定股本   KGcl o-,  
  A (47)available hours 可用小时   l*|^mx^Q  
  A (48)avoidable costs 可避免成本 "3*Chc  
  B (49)back-to-back loan 易币贷款   oA kF  
  B (50)backflush accounting 倒退成本计算   < }3c%Q1  
  B (51)bad debts 坏帐   6N&S3<c4JO  
  B (52)bad debts ratio 坏帐比率   2@ >04]  
  B (53)bank charges 银行手续费   o Ohm`7iy  
  B (54)bank overdraft 银行透支   .oq!Ys4KA  
  B (55)bank reconciliation 银行存款调节表   {Tp0#fi  
  B (56)bank statement 银行对账单   |yi3y `f  
  B (57)bankruptcy 破产   an 3"y6.8  
  B (58)basis of apportionment 分摊基础   e'oM% G[  
  B (59)batch 批量   ai(<"|(  
  B (60)batch costing 分批成本计算   Vs~^r>  
  B (61)beta factor B(市场)风险因素   B8^tIq  
  B (62)bill 账单   W%f:+s}cI  
  B (63)bill of exchange 汇票   `CI9~h@k  
  B (64)bill of landing 提单   Ek+L"7  
  B (65)bill of materials 用料预计单   9lA@ K[  
  B (66)bill payable 应付票据   HM])m>KeT  
  B (67)bill receivable 应收票据   *Rv eR?kO  
  B (68)bin card 存货记录卡   kyQ%qBv ^  
  B (69)bonus 红利   k[l+~5ix  
  B (70)book-keeping 薄记   )""i"/Mn  
  B (71)Boston classification 波士顿分类   ${#5$U+kI  
  B (72)breakeven chart 保本图   EdA_Hf  
  B (73)breakeven point 保本点   @^y/V@lDm  
  B (74)breaking-down time 复位时间   N7%+n*Z  
  B (75)budget 预算   6u3DxFiTm  
  B (76)budget center 预算中心   5#.uA_Fov  
  B (77)budget cost allowance 预算成本折让   22\Buk}?  
  B (78)budget manual 预算手册   )EYsqj  
  B (79)budget period 预算期间   n*^g^gp  
  B (80)budgetary control 预算控制   K,[g<7X5  
  B (81)budgeted capacity 预算生产能力   jK#y7 E  
  B (82)burden 制造费用   h'<}N  
  B (83)business center 经营中心   p3:x\P<|  
  B (84)business entity 营业个体   .9Bimhc6K  
  B (85)business unit 经营单位   :4h4vp<  
 B (86)buy-out management 管理性购买产权   GA{>=Q _~  
  B (87)by-product 副产品 4:8#&eF  
  C (88)called-up share capital 催缴股本   J.:"yK""  
  C (89)capacity 生产能力   f)q\RJA)X  
  C (90)capacity ratios 生产能力比率   )#MKOsOct  
  C (91)capital 资本   |EaGKC(   
  C (92)capital assets pricing model资本资产计价模式   -vI?b#  
  C (93)capital commitment 承诺资本   -gh',)R   
  C (94)capital employed 已运用的资本   ]nN']?{7PW  
  C (95)capital expenditure 资本支出   =1lKcA[z  
  C (96)capital expenditureauthorization 资本支出核准   tnbaU%;|J  
  C (97)capital expenditure control 资本支出控制   j3VM !/  
  C (98)capital expenditure proposal资本支出申请   ?L#C'Lz2+  
  C (99)capital funding planning 资本基金筹集计划   2](R}  
  C (100)capital gain 资本收益   )_b #c+  
  C (101)capital investment appraisal资本投资评估   MC/$:PV  
  C (102)capital maintenance 资本保全   {o7ibw=E)  
  C (103)capital resource planning 资本资源计划   A6}M F  
  C (104)capital surplus 资本盈余   +&tY&dQQB  
  C (105)capital turnover 资本周转率   it\{#rb=4  
  C (106)card 记录卡   ]y$D@/L@  
  C (107)cash 现金   m?xzx^xs/  
  C (108)cash account 现金账户   |hehROUn  
  C (109)cash book 现金账薄   zzuDI_,/  
  C (110)cash cow 金牛产品   F8Y D:   
  C (111)cash flow 现金流量   (`4^|_gw  
  C (112)cash discounted 现金贴现   O{&5/xBA  
  C (113)cash flow budget 现金流量预算   AynWs5|z=  
  C (114)cash flow statement 现金流量表   "j3Yu4_ks  
  C (115)cash ledger 现金分类账   *%'4.He7V  
  C (116)cash limit 现金限额   pq*b"Jku1  
  C (117)CCA 现时成本会计   \P!v9LX(  
  C (118)center 中心   ^o"9f1s5  
  C (119)changeover time 变更时间   .t xgb  
  C (120)chartered entity 特许经济个体   7*OO k"9  
  C (121)cheque 支票   WDKj)f9cy  
  C (122)cheque register 支票登记薄   e>1^i;f  
  C (123)coin analysis 零钱分类   J$&!Y[0  
  C (124)classification 分类   {O#=%o[  
  C (125)clock card 工时卡   A) p}AEBc  
  C (126)code 代码   QY-P!JD  
  C (127)commitment accounting 承诺确认会计   AZorzQ]s  
  C (128)common cost 共同成本   x 3#1  
  C (129)company limited byguarantee 有限担保责任公司   )rz4IfE  
C (130)company limited shares 股份有限公司   z]Z>+|  
  C (131)competitive position 竞争能力状况   %B3E9<9>U  
  C (132)concept 概念   5bv(J  T  
  C (133)conglomerate 跨行业企业   B[C2uVEX:  
  C (134)consistency concept 一致性概念   !li Q;R&  
  C (135)consolidated accounts 合并报表    }Q`Kg8L  
  C (136)consolidation accounting 合并会计   LcE!e%3  
  C (137)consortium 财团   }k duN0  
  C (138)contingency plan 应急计划   <X j:c2@  
  C (139)contingent liabilities 或有负债   ]ss0~2  
  C (140)continuous operation 连续生产   O9A.WSJ >}  
  C (141)contra 抵消   i5|A\Wv"  
  C (142)contract cost 合同成本   3w ?) H  
  C (143)contract costing 合同成本计算   TuBg4\V  
  C (144)contribution 贡献毛益   :74^?  
  C (145)contribution centre 贡献中心   =nA;,9%  
  C (146)contribution chart 贡献图   Ws4aCH1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]X Jpy-U  
  C (148)contribution to salesration 贡献毛益对销售比率   :doP66["!  
  C (149)control 控制   +kH*BhSj  
  C (150)control account 控制帐户   f'aUo|^?  
  C (151)control limits 控制限度   C $aiOK-]+  
  C (152)controllability concept 可控制概念   0+;.T1?  
  C (153)controllable cost 可控制成本   '7 6}6G%  
  C (154)conversion cost 加工成本   Z5[ t/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   QZ"Lh  
  C (156)corporate appraisal 公司评估   J@H9nw+Q  
  C (157)corporate planning 公司计划   9,82Uta  
  C (158)corporate social reporting 公司社会报告   JV/K ouL  
  C (159)corporation 股份公司   /^DDU!=(<  
  C (160)cost 成本   #_QvnQ?I  
  C (161)cost account 成本帐户   ^] Lr_k  
  C (162)cost accounting 成本会计   0D/j2cT("k  
  C (163)cost accounting manual 成本手册   Bg"b,&/^u  
  C (164)cost accounts calendar 成本报表的日历时间   =:1f 0QF  
  C (165)cost adjustment 成本调整   %xyt4}-)m  
  C (166)cost allocation 成本分配   g*b%  
  C (167)cost apportionment 成本分摊   BGodrb1  
  C (168)cost attribution 成本归属   4NQS'*%D  
  C (169)cost audit 成本审计   ,78 QLh9:  
  C (170)cost behaviour 成本性态   _|wgw^.LJ]  
  C (171)cost benefit analysis 成本效益分析   cA`R~o"  
  C (172)cost center 成本中心   OlRBv foh8  
  C (173)cost driver 成本动因
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