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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  jjvm<;lv  
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  1.audit   审计 t2OX m  
  2.attestation   鉴证 8Mg4y1)RU  
  3.credibility   可信赖程度 ^V_acAuS^  
  4.audit of financial statements 财务报表审计 l4F4o6:]n  
  5.agreed-upon procedures 执行商定程序 $EviGZFAaR  
  6.high levels of assurance 高水平保证 W\U zw,vI  
  7.compilation 编制 ~A 8lvuw3  
  8.reliability 可靠性 WGG|d)'@  
  9.relevance 相关性 o^&; `XOd  
  10.professional skepticism 职业谨慎 P>pkLP} Vo  
  11.objectivity 客观性 P xpz7He  
  12. professional competence 专业胜任能力 =]xNpX)  
  13.Senior/CPA-in-charge 项目经理 l(=#c/f  
  14.audit engagement letter 业务约定书 4 PD"[a="  
  15.recurring audit 连续审计 yc]ni.Hz  
  16.the client 委托人 lbg6n:@  
  17.change CPA 更换注册会计 B[4y(Im  
  18.the existing CPA 现任注册会计师 YhLtf(r  
  19.the successor CPA 后任注册会计师 OM!ES%c,  
  20.the preceding CPA前任注册会计师 c#"\&~. P  
  21.issue the audit report 出具审计报告 T ,7Y7MzF  
  22.expert 专家 QJdSNkc6  
  23.the board of directors 董事会 &%qD Som3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 mSw OP  
  25.assess material misstatement risks评估重大错报风险 dN |w;|M  
  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 |,sUD/rt  
  27.a general knowledge of —— 初步了解―――的情况 ;S`Nq%,  
  28.a more knowledge of—— 进一步了解的情况 -& ,NM  
  29.the prior year‘s working papers 以前年度工作底稿 a' #-%!]  
  30.minutes of meeting 会议纪要 Q=PaTh   
  31.business risks 经营风险 ,C&h~uRi#f  
  32.appropriateness 适当性 1LPfn(   
  33.accounting estimate 会计估计 c_ygwO3.Q  
  34.management representations 管理层声明 K:y q^T7  
  35.going concern assumption 持续经营假设 >j`*-(`2fa  
  36.audit plan 审计计划 & p_;&P_  
  37.significant audit areas 重点审计领域 &@+K%qW[e  
  38.error 错误  _&(ij(H  
  39.fraud舞弊 _\]D<\St  
  40.modified or additional procedures 修改或追加审计程序 _hh |/4(  
  41.misappropriation of assets 侵占资产 j~Gu;%tq  
  42.transactions without substance 虚假交易 <*(~x esPS  
  43.unusual pressures 异常压力 lmmyDg1R  
  44.the suspected noncompliance 涉嫌存在违法行为 6{7O  
  45.materialiy 重要性 ['s_qCA[  
  46.exceed the materiality level 超过重要性水平 [0&Lvx  
  47.approach the materiality level 接近重要性水平 sM5 w~R>Y  
  48.an acceptably low level 可接受水平 huKz["]z[  
  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 J1R%w{  
  50.misstatements or omissions 错报或漏报 /$eEj  
  51.aggregate 总计 3gabk/  
  52.subsequent events 期后事项 =JVRm 2#*  
  53.adjust the financial statements 调整财务报表 5\4>H6  
  54.perform additional audit procedures 实施追加的审计程序 4uftx1o   
  55.audit risk 审计风险 EL}v>sC  
  56.detection risk 检查风险 3&y u  
  57.inappropriate audit opinion 不适当的审计意见 zi-+@ 9T  
  58.material misstatement 重大的错报 #[KwR\b{:+  
  59.tolerable misstatement 可容忍错报 t9`NCng 5  
  60.the acceptable level of detection risk 可接受的检查风险 ~ml\|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @tj0Ir v  
  62.simall business 小规模企业 0x`:jz`  
  63.accounting system 会计系统 w x,;  
  64.test of control 控制测试 >8 JvnBFx=  
  65.walk-through test 穿行测试 |@ldXuYb  
  66.communication 沟通 \FKIEg+(2  
  67.flow chart 流程图 $Ilr.6';  
  68.reperformance of internal control 重新执行 $`=?Nb@@#  
  69.audit evidence 审计证据 GUp51*#XR  
  70.substantive procedures 实质性程序 c''O+,L1+  
  71.assertions 认定 F_r eBPx  
  72.esistence 存在 Z^~ 6pH\  
  73.occurrence 发生 Xj@Kt|&`k  
  74.completeness 完整性 S}< <jI-z  
  75.rights and obligations 权利和义务 unX^MPpw  
  76.valuation and allocation 计价和分摊 yv:NH|,/y  
  77.cutoff 截止 FN,uD:a  
  78.accuracy 准确性 zp9 ?Ia  
  79.classification 分类 =f|>7m.p  
  80.inspection 检查 'P Yl%2  
  81.supervision of counting 监盘 _ x'StD  
  82.observation 观察 *ap#*}r!Nk  
  83.confirmation 函证 R|M:6]}   
  84.computation 计算 xeH# )QJt  
  85.analytical procedures 分析程序 Qdn:4yk  
  86.vouch 核对 j ?mJ1J5  
  87.trace 追查 nx +& {hn(  
  88.audit sampling 审计抽样 \c\=S  
  89.error 误差  y]+A7|  
  90.expected error 预期误差 0=5i\*5 p  
  91.population 总体 0iB 1_)~  
  92.sampling risk 抽样风险 |kd^]! _  
  93.non- sampling risk 非抽样风险 b;O+QRa  
  94.sampling unit 抽样单位 Rd$<R  
  95.statistical sampling 统计抽样 DVS7N_cx2o  
  96.tolerable error 可容忍误差 Sh*P^i.]+  
  97.the risk of under reliance 信赖不足风险 $-0 u`=!  
  98.the risk of over reliance 信赖过度风险 Lf:Z (Z>  
  99.the risk of incorrect rejection 误拒风险 &p%ctg  
  100. the risk of incorrect acceptance 误受风险 ( 0h]<7  
  101.working trial balance 试算平衡表 gJ7$G3&oZg  
  102.index and cross-referencing 索引和交叉索引 950b9Vn&  
  103.cash receipt 现金收入 GkC88l9z  
  104.cash disbursement 现金支出 <@=NDUI3*,  
  105.bank statement 银行对账单 5a ~1RL   
  106.bank reconciliation 银行存款余额调节表 hf-S6PEsM  
  107.balance sheet date 资产负债表日 \*N1i`99  
  108.net realizable value 可变现净值 Zk[#B UA  
  109.storeroom 仓库 \'KzSkC8  
  110.sale invoice 销售发票 ?7+ 2i\L  
  111.price list 价目表 CP'-CQ\Q  
  112.positive confirmation request 积极式询证函 ;uDFd04w [  
  113.negative confirmation request 消极式询证函 X<{m;T `  
  114.purchase requisition 请购单 gn%"dfm  
  115.receiving report 验收报告 OG+$F  
  116.gross margin 毛利 W{h7+X]Y  
  117.manufacturing overhead 制造费用 DNy)\+[  
  118.material requisition 领料单 tc',c},h~,  
  119.inventory-taking 存货盘点 0#7 dm9  
  120.bond certificate 债券 FdqUv% (Em  
  121.stock certificate 股票 ;$i'A&)OC  
  122.audit report 审计报告 8dH|s#.4um  
  123.entity 被审计单位 #n"/9%35f`  
  124.addressee of the audit report 审计报告的收件人 'yNp J'  
  125.unqualified opinion 无保留意见 hMQ aT-v  
  126.qualified opinion 保留意见 >']H)c'2  
  127.disclaimer of opinion 无法表示意见 dB5DJ:$W$  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   m+=!Z|K  
  A (2)absorbed overhead 已吸收制造费用 5-*]PAC  
  A (3)absorption costing 吸收成本计算 -UVWs2W'$  
  A (4)account 账户,报表   cPbz7  
  A (5)accounting postulate 会计假设   +\%z y=  
  A (6)accounting series release 会计公告文件    V("1\  
  A (7)accounting valuation 会计计价   C0%%@ 2+  
  A (8)account sale 承销清单 AL0Rn e N  
  A (9)accountability concept 经营责任概念   2&m7pcls  
  A (10)accountancy 会计职业   SD&[K 8-i2  
  A (11)accountant 会计师   t/Fe"T[,V  
  A (12)accounting 会计   #<o#kJL  
  A (13)agency cost 代理成本   "->:6Oe2   
  A (14)accounting bases 会计基础   >g&`g}xZQ  
  A (15)accounting manual 会计手册   /HRaX!|E#  
  A (16)accounting period 会计期间   kXr %73s  
  A (17)accounting policies 会计方针   *`#,^p`j b  
  A (18)accounting rate of return 会计报酬率   u_B SWhiW  
  A (19)accounting reference date 会计参照日   =+ p+_}C  
  A (20)accounting reference period 会计参照期间   I,eyL$x  
  A (21)accrual concept 应计概念   '}u31V"SS  
  A (22)accrual expenses 应计费用   [P/gM3*'  
  A (23)acid test ration 速动比率(酸性测试比率)   ?la_ +;m  
  A (24)acquisition 购置   Eg*3**gTO  
  A (25)acquisition accounting 收购会计   +mQSlEo  
  A (26)activity based accounting 作业基础成本计算   Q6K)EwN  
  A (27)adjusting events 调整事项   o1Ln7r.  
  A (28)administrative expenses 行政管理费   ZAZCvN@5  
  A (29)advice note 发货通知   /Hmo!"W`  
  A (30)amortization 摊销   M lFvDy  
  A (31)analytical review 分析性检查   %j@FZ )a[  
  A (32)annual equivalent cost 年度等量成本法   C)j)j&  
  A (33)annual report and accounts 年度报告和报表   1RA$hW@}  
  A (34)appraisal cost 检验成本   "tM/`:Qp  
  A (35)appropriation account 盈余分配账户   }Kt?0  
  A (36)articles of association 公司章程细则   Zi)b<tM q  
  A (37)assets 资产   &pm{7nH  
  A (38)assets cover 资产保障   kg@h R}  
  A (39)asset value per share 每股资产价值   __j8jEV  
  A (40)associated company 联营公司   UsN b&aue  
  A (41)attainable standard 可达标准   >{a,]q*  
sFK<:ka  
 A (42)attributable profit 可归属利润   t5h_Q92N  
  A (43)audit 审计   1!3kAcBP  
  A (44)audit report 审计报告   !Y u-a!   
  A (45)auditing standards 审计准则   "zbE  
  A (46)authorized share capital 额定股本   mx~sxYa  
  A (47)available hours 可用小时   k 5D'RD  
  A (48)avoidable costs 可避免成本 dU6LB+A  
  B (49)back-to-back loan 易币贷款   tHbPd.^  
  B (50)backflush accounting 倒退成本计算   )\vHIXnfJ1  
  B (51)bad debts 坏帐   c'";3 6y  
  B (52)bad debts ratio 坏帐比率   de9l;zF  
  B (53)bank charges 银行手续费   p;$9W+H0  
  B (54)bank overdraft 银行透支   sv"mba.J  
  B (55)bank reconciliation 银行存款调节表   Kdu\`c-lB  
  B (56)bank statement 银行对账单   yipD5,TC  
  B (57)bankruptcy 破产   vc #oALc&  
  B (58)basis of apportionment 分摊基础   !T#y r)  
  B (59)batch 批量   +o]BjgG  
  B (60)batch costing 分批成本计算   'hO;sL  
  B (61)beta factor B(市场)风险因素   PU5mz.&0'  
  B (62)bill 账单   |+-i'N9  
  B (63)bill of exchange 汇票   S7{.liHf  
  B (64)bill of landing 提单   .To:tN#  
  B (65)bill of materials 用料预计单   Z4ioXl  
  B (66)bill payable 应付票据   ?4e6w  
  B (67)bill receivable 应收票据   W"(`n4hi3  
  B (68)bin card 存货记录卡   UUu-(H-J  
  B (69)bonus 红利   J"/z?!)IB  
  B (70)book-keeping 薄记   aLt{X)?  
  B (71)Boston classification 波士顿分类   ?3TV:fx"X  
  B (72)breakeven chart 保本图   Ch"8cl;Fm  
  B (73)breakeven point 保本点   JZ/O0PW  
  B (74)breaking-down time 复位时间   [P=[hj;  
  B (75)budget 预算   2Fgt)`{!  
  B (76)budget center 预算中心   n ~u3  
  B (77)budget cost allowance 预算成本折让   I0+wczW,^  
  B (78)budget manual 预算手册   o MkY#<Q}  
  B (79)budget period 预算期间   p''"E$B/(  
  B (80)budgetary control 预算控制   jUvA<r  
  B (81)budgeted capacity 预算生产能力   ,,%:vK+V  
  B (82)burden 制造费用   #Jz&9I<OKx  
  B (83)business center 经营中心   P<!$A  
  B (84)business entity 营业个体   zL`uiZl  
  B (85)business unit 经营单位   S?\hbM]V-o  
 B (86)buy-out management 管理性购买产权   heZy 66  
  B (87)by-product 副产品 6h6?BQSE  
  C (88)called-up share capital 催缴股本   rw[{@|)'z  
  C (89)capacity 生产能力   DnsP7k.8T  
  C (90)capacity ratios 生产能力比率   5}bZs` C  
  C (91)capital 资本   ?%/u/*9rj  
  C (92)capital assets pricing model资本资产计价模式   4z%#ZIy3   
  C (93)capital commitment 承诺资本   Q&7)vs  
  C (94)capital employed 已运用的资本    G].__]  
  C (95)capital expenditure 资本支出   )9L pX  
  C (96)capital expenditureauthorization 资本支出核准   4UD=Y?zK  
  C (97)capital expenditure control 资本支出控制   a`b zFu{  
  C (98)capital expenditure proposal资本支出申请   )|y2Q  
  C (99)capital funding planning 资本基金筹集计划   kgapTv>q  
  C (100)capital gain 资本收益   [~c'|E8Q  
  C (101)capital investment appraisal资本投资评估   lI_Yb:  
  C (102)capital maintenance 资本保全   o.3YM.B#  
  C (103)capital resource planning 资本资源计划   6w"( y~c1  
  C (104)capital surplus 资本盈余   6QLQ1k`  
  C (105)capital turnover 资本周转率   3 t88AN=4  
  C (106)card 记录卡   $@_t5?n``F  
  C (107)cash 现金   4 %)N(%u  
  C (108)cash account 现金账户   !\-4gr?`!  
  C (109)cash book 现金账薄   u}}9j&^Xa  
  C (110)cash cow 金牛产品   guOSO@  
  C (111)cash flow 现金流量   (y~laW!  
  C (112)cash discounted 现金贴现   @>fO;*  
  C (113)cash flow budget 现金流量预算   X') Zm+  
  C (114)cash flow statement 现金流量表   p/k<wCm6  
  C (115)cash ledger 现金分类账    /MqXwUbO  
  C (116)cash limit 现金限额   hkwa""-  
  C (117)CCA 现时成本会计   $HBT%g@UN  
  C (118)center 中心   G_M:0YI@  
  C (119)changeover time 变更时间   {[,Wn:  
  C (120)chartered entity 特许经济个体   @>G&7r:U  
  C (121)cheque 支票   1<a@p}  
  C (122)cheque register 支票登记薄   r%F(?gKXkd  
  C (123)coin analysis 零钱分类   & &" 'dL  
  C (124)classification 分类   q11QAx4p  
  C (125)clock card 工时卡   (D>y6r> r  
  C (126)code 代码   <r<Dmn|\a  
  C (127)commitment accounting 承诺确认会计   sB( `[5I  
  C (128)common cost 共同成本   n</k/Mk}  
  C (129)company limited byguarantee 有限担保责任公司   R+{^@M&  
C (130)company limited shares 股份有限公司   >v1 y0zx  
  C (131)competitive position 竞争能力状况   GG_^K#*  
  C (132)concept 概念   F)/~p&H  
  C (133)conglomerate 跨行业企业   <AMb!?Obh  
  C (134)consistency concept 一致性概念   t=Z&eKDC  
  C (135)consolidated accounts 合并报表   "7kgez#Y  
  C (136)consolidation accounting 合并会计   'h^-t^:<>b  
  C (137)consortium 财团   -@ZzG uS(  
  C (138)contingency plan 应急计划   M|UxE/  
  C (139)contingent liabilities 或有负债   Gefnk!;;  
  C (140)continuous operation 连续生产   $5lW)q A  
  C (141)contra 抵消   Z cMj=#i  
  C (142)contract cost 合同成本   ,u}<Ws8N  
  C (143)contract costing 合同成本计算   q%-&[%l  
  C (144)contribution 贡献毛益   D3S+LV  
  C (145)contribution centre 贡献中心   z;dcAdz9  
  C (146)contribution chart 贡献图   .!JMPf"QEI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   -`!_h[   
  C (148)contribution to salesration 贡献毛益对销售比率   d7"U WY^  
  C (149)control 控制   xH<'GB)  
  C (150)control account 控制帐户   wJ+U[a  
  C (151)control limits 控制限度   vpm ]9>1[  
  C (152)controllability concept 可控制概念   dD/t_ {h  
  C (153)controllable cost 可控制成本   uxa=KM1H  
  C (154)conversion cost 加工成本   g7xb yB o7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ':l"mkd+`  
  C (156)corporate appraisal 公司评估   A\".t=+7  
  C (157)corporate planning 公司计划    Y*@|My`  
  C (158)corporate social reporting 公司社会报告   7E$eN8H  
  C (159)corporation 股份公司   rDVgk6  
  C (160)cost 成本   ybZ}  
  C (161)cost account 成本帐户   J`w ]}GlH  
  C (162)cost accounting 成本会计   )A="eW_>  
  C (163)cost accounting manual 成本手册   ;>9OgO  
  C (164)cost accounts calendar 成本报表的日历时间   s$DGd T)  
  C (165)cost adjustment 成本调整   gyi)T?uS)  
  C (166)cost allocation 成本分配   [ULwzjss#L  
  C (167)cost apportionment 成本分摊   &/s~? Iq  
  C (168)cost attribution 成本归属   pC*BA<?Rg  
  C (169)cost audit 成本审计   9i0M/v x  
  C (170)cost behaviour 成本性态   9>N\sOh  
  C (171)cost benefit analysis 成本效益分析   WP5VcBC  
  C (172)cost center 成本中心   `Kh]x9Z  
  C (173)cost driver 成本动因
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