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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 RhKDQGdd  
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  1.audit   审计 JBA{i45x  
  2.attestation   鉴证 :%33m'EV}  
  3.credibility   可信赖程度 4[#)p}V  
  4.audit of financial statements 财务报表审计 FX9WX b4w  
  5.agreed-upon procedures 执行商定程序 yUf`L=C:  
  6.high levels of assurance 高水平保证 %]Nm'"Y`U  
  7.compilation 编制 ;hODzfNkS  
  8.reliability 可靠性 5FuV=Yuc  
  9.relevance 相关性 I$S*elveG  
  10.professional skepticism 职业谨慎 "=+i~N#Sc  
  11.objectivity 客观性 xjF>AAM_Px  
  12. professional competence 专业胜任能力 )7!,_r  
  13.Senior/CPA-in-charge 项目经理 <$hv{a  
  14.audit engagement letter 业务约定书 E+EcXf  
  15.recurring audit 连续审计 {X2uFw Gi  
  16.the client 委托人 @aN~97 H\  
  17.change CPA 更换注册会计 (=WbLNBS  
  18.the existing CPA 现任注册会计师 H"A@Q.'  
  19.the successor CPA 后任注册会计师 o3\^9-jmp  
  20.the preceding CPA前任注册会计师 >Ik%_:CC`  
  21.issue the audit report 出具审计报告 `KLr!<i()  
  22.expert 专家 IY6Qd4157  
  23.the board of directors 董事会 h?;03>6A&]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 qc.TYp  
  25.assess material misstatement risks评估重大错报风险 -K$ugDi  
  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 ^b~ZOg[p  
  27.a general knowledge of —— 初步了解―――的情况 4,W,E4 7  
  28.a more knowledge of—— 进一步了解的情况 #@w/S:KbJt  
  29.the prior year‘s working papers 以前年度工作底稿 oiR9NB&<  
  30.minutes of meeting 会议纪要 K:qc "Q=C  
  31.business risks 经营风险 G;#xcld  
  32.appropriateness 适当性 %Qb}z@>fJk  
  33.accounting estimate 会计估计 u\iKdL  
  34.management representations 管理层声明 Y1>OhHuN  
  35.going concern assumption 持续经营假设  / qwY/ ^  
  36.audit plan 审计计划 ar 7.O;e  
  37.significant audit areas 重点审计领域 GutiqVP:B  
  38.error 错误 TG8U=9qt  
  39.fraud舞弊 IO7gq+  
  40.modified or additional procedures 修改或追加审计程序 {/N8[?zML  
  41.misappropriation of assets 侵占资产 -qvMMit%7  
  42.transactions without substance 虚假交易 FIAmAZH}_  
  43.unusual pressures 异常压力 @*L-lx  
  44.the suspected noncompliance 涉嫌存在违法行为 W`oyDg,D  
  45.materialiy 重要性 @`nG &U  
  46.exceed the materiality level 超过重要性水平 w'_|X&@H  
  47.approach the materiality level 接近重要性水平 -OmpUv-O"  
  48.an acceptably low level 可接受水平 +_vf=d  
  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 MQcIH2  
  50.misstatements or omissions 错报或漏报 Khv}q.)F  
  51.aggregate 总计 C|g1:#0  
  52.subsequent events 期后事项 yKK9b  
  53.adjust the financial statements 调整财务报表 thX4-'i  
  54.perform additional audit procedures 实施追加的审计程序 x[)]u8^A  
  55.audit risk 审计风险 vaHtWz!P  
  56.detection risk 检查风险 #PPHxh*S  
  57.inappropriate audit opinion 不适当的审计意见 FqGMHM\J  
  58.material misstatement 重大的错报 ~#VDJ[Z  
  59.tolerable misstatement 可容忍错报 O[L#|_BnEO  
  60.the acceptable level of detection risk 可接受的检查风险 ^.g-}r8,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 LfU? 1:Du  
  62.simall business 小规模企业 Y=_*Ai  
  63.accounting system 会计系统 "Dq^r9  
  64.test of control 控制测试 %[~g84@  
  65.walk-through test 穿行测试 $_eJ@L#  
  66.communication 沟通 &;r'JIp  
  67.flow chart 流程图 ez%:>r4  
  68.reperformance of internal control 重新执行 n"}*C|(k  
  69.audit evidence 审计证据 .X)Wb{7  
  70.substantive procedures 实质性程序 (d,O Lng  
  71.assertions 认定 |=~mRqG  
  72.esistence 存在 cBOK@\x:Wi  
  73.occurrence 发生 T%Cj#J&L  
  74.completeness 完整性 i| ,}y`C#  
  75.rights and obligations 权利和义务 P|lDW|}D@  
  76.valuation and allocation 计价和分摊 E;'{qp  
  77.cutoff 截止 <"3${'$k`  
  78.accuracy 准确性 ,!,M'<?"  
  79.classification 分类 BG.8 q4[  
  80.inspection 检查 }hm_Ws  
  81.supervision of counting 监盘 ^5?|Dj  
  82.observation 观察 r| \""  
  83.confirmation 函证 pXBh^  
  84.computation 计算 UH+#Nel+!  
  85.analytical procedures 分析程序 }.WO=IZ  
  86.vouch 核对 X Dyo=A]  
  87.trace 追查 =b1 y*?  
  88.audit sampling 审计抽样 Ku uiU= (L  
  89.error 误差 ea`6J  
  90.expected error 预期误差 d ( ru5*p  
  91.population 总体 Rg46V-"d,@  
  92.sampling risk 抽样风险 " ;T a8  
  93.non- sampling risk 非抽样风险 h#)\K| qs  
  94.sampling unit 抽样单位 mMWhUr  
  95.statistical sampling 统计抽样 P\{s C6E  
  96.tolerable error 可容忍误差 ]c|JxgU  
  97.the risk of under reliance 信赖不足风险 >\J<`  
  98.the risk of over reliance 信赖过度风险 dWi.V?K4z  
  99.the risk of incorrect rejection 误拒风险 S5Pn6'w  
  100. the risk of incorrect acceptance 误受风险 )"{}L.gC6  
  101.working trial balance 试算平衡表 U,fPG/9  
  102.index and cross-referencing 索引和交叉索引 +7 j/.R  
  103.cash receipt 现金收入 dN:^RCFzS  
  104.cash disbursement 现金支出 >dw 0@T&p  
  105.bank statement 银行对账单 aC Iz(3^  
  106.bank reconciliation 银行存款余额调节表 mF4OLG3L0  
  107.balance sheet date 资产负债表日 63$`KG3  
  108.net realizable value 可变现净值 Fe$o*r,  
  109.storeroom 仓库 q;f L@L@-  
  110.sale invoice 销售发票 n+<  
  111.price list 价目表 i|/G!ht^e  
  112.positive confirmation request 积极式询证函 usoyH0t!?  
  113.negative confirmation request 消极式询证函 >f-RzQ k  
  114.purchase requisition 请购单 #SI]^T|  
  115.receiving report 验收报告 @;{ZnRv14  
  116.gross margin 毛利 SJ;{  Hg  
  117.manufacturing overhead 制造费用 x5;D'Y t"|  
  118.material requisition 领料单 K$:btWSm  
  119.inventory-taking 存货盘点  z.2UZ%:  
  120.bond certificate 债券 )S`Yl;oL  
  121.stock certificate 股票 Rp:I&f$Hk/  
  122.audit report 审计报告 Al *yx_j  
  123.entity 被审计单位 ? IlT[yMw  
  124.addressee of the audit report 审计报告的收件人 ;<+Z}d/g9  
  125.unqualified opinion 无保留意见 pa?AKj]  
  126.qualified opinion 保留意见 ** AkpV)  
  127.disclaimer of opinion 无法表示意见 I*a .!/$)  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R `ob;>[Q  
  A (2)absorbed overhead 已吸收制造费用 cf"!U+x  
  A (3)absorption costing 吸收成本计算 loBW#>  
  A (4)account 账户,报表   6e5A8e8"]  
  A (5)accounting postulate 会计假设   $DnJ/hg;qD  
  A (6)accounting series release 会计公告文件   hM="9] i.  
  A (7)accounting valuation 会计计价   )7P>Hj  
  A (8)account sale 承销清单 ]y$/~(OW  
  A (9)accountability concept 经营责任概念   <1x u&Z7  
  A (10)accountancy 会计职业   /Zx"BSu  
  A (11)accountant 会计师   P+_1*lOG  
  A (12)accounting 会计   ajM\\a?  
  A (13)agency cost 代理成本   k{|> !(Ax  
  A (14)accounting bases 会计基础   qAlX#]  
  A (15)accounting manual 会计手册   R@>^t4#_Q0  
  A (16)accounting period 会计期间   '%TD#!a  
  A (17)accounting policies 会计方针   L UpkO  
  A (18)accounting rate of return 会计报酬率   &H}Xk!q5b^  
  A (19)accounting reference date 会计参照日    zNn  
  A (20)accounting reference period 会计参照期间   J5Q.v;  
  A (21)accrual concept 应计概念   qM 3(OvCt  
  A (22)accrual expenses 应计费用   I?\P^f  
  A (23)acid test ration 速动比率(酸性测试比率)   AxO.adQE%  
  A (24)acquisition 购置   q8GCO\(  
  A (25)acquisition accounting 收购会计   t)O]0) s  
  A (26)activity based accounting 作业基础成本计算   ku>Bxau4>  
  A (27)adjusting events 调整事项   <@4V G  
  A (28)administrative expenses 行政管理费   j~9 Y0jz_  
  A (29)advice note 发货通知   i_`Po%   
  A (30)amortization 摊销   OP_\V8=  
  A (31)analytical review 分析性检查   o(D_ /]'8  
  A (32)annual equivalent cost 年度等量成本法   [3tU0BU"  
  A (33)annual report and accounts 年度报告和报表   zpNt[F?~1  
  A (34)appraisal cost 检验成本   FS!vnl8`  
  A (35)appropriation account 盈余分配账户   &&"+\^3  
  A (36)articles of association 公司章程细则   K,P`V &m?  
  A (37)assets 资产   &a\G,Ma  
  A (38)assets cover 资产保障   w-@6qMJ  
  A (39)asset value per share 每股资产价值   ir|L@Jj,  
  A (40)associated company 联营公司   R.GDCGAL  
  A (41)attainable standard 可达标准   E=,fdyj.  
0/%RrE  
 A (42)attributable profit 可归属利润   \"5p )(  
  A (43)audit 审计   lm+s5}*%o  
  A (44)audit report 审计报告   4JH^R^O<n  
  A (45)auditing standards 审计准则   u:wf :^  
  A (46)authorized share capital 额定股本   l Yj$ 3  
  A (47)available hours 可用小时   XN3'k[  
  A (48)avoidable costs 可避免成本 {9Q**U`w  
  B (49)back-to-back loan 易币贷款   j~9![ s!  
  B (50)backflush accounting 倒退成本计算   i"4;{C{s  
  B (51)bad debts 坏帐   R"z}q (O:  
  B (52)bad debts ratio 坏帐比率   T=g2gmo9  
  B (53)bank charges 银行手续费   5pff}Ru`  
  B (54)bank overdraft 银行透支   RH$YM `cZ  
  B (55)bank reconciliation 银行存款调节表   3_{rXtT)'  
  B (56)bank statement 银行对账单   H5jk#^FD  
  B (57)bankruptcy 破产   ,kFp%qNj  
  B (58)basis of apportionment 分摊基础   Wk }}f|O0  
  B (59)batch 批量   PHH,vO[eO  
  B (60)batch costing 分批成本计算   yi-0CHo  
  B (61)beta factor B(市场)风险因素   f&Juq8s_0  
  B (62)bill 账单   g<8Oezi 65  
  B (63)bill of exchange 汇票   52'6wwv6?  
  B (64)bill of landing 提单   9R[P pE''  
  B (65)bill of materials 用料预计单   '@^mesMG  
  B (66)bill payable 应付票据   rfh`;G5s  
  B (67)bill receivable 应收票据   j5~~%  
  B (68)bin card 存货记录卡   p@@* F+  
  B (69)bonus 红利   .GCJA`0h  
  B (70)book-keeping 薄记   .[?2_e#9%  
  B (71)Boston classification 波士顿分类   4`+R |"4  
  B (72)breakeven chart 保本图   cCG!X%9  
  B (73)breakeven point 保本点   S.U#lAn(  
  B (74)breaking-down time 复位时间   x-q_sZ^8  
  B (75)budget 预算   $L'[_J  
  B (76)budget center 预算中心   2frwU~y  
  B (77)budget cost allowance 预算成本折让   nHLMF7\  
  B (78)budget manual 预算手册   Q>G% *?  
  B (79)budget period 预算期间   JE eXoGKd  
  B (80)budgetary control 预算控制   +Je%8jH  
  B (81)budgeted capacity 预算生产能力   < 7*9b  
  B (82)burden 制造费用   *c(YlfeZ#  
  B (83)business center 经营中心   1>bNw-kz7  
  B (84)business entity 营业个体   gBXoEn]  
  B (85)business unit 经营单位   p@d_Ru  
 B (86)buy-out management 管理性购买产权   {?}^HW9{  
  B (87)by-product 副产品 z)u\(W*\iA  
  C (88)called-up share capital 催缴股本   Y7')~C`up^  
  C (89)capacity 生产能力   4S* X=1  
  C (90)capacity ratios 生产能力比率   GgtYO4,  
  C (91)capital 资本   8/"C0I (G  
  C (92)capital assets pricing model资本资产计价模式   q{xF7}i  
  C (93)capital commitment 承诺资本   `2M*? .vk  
  C (94)capital employed 已运用的资本   K}Q:L(SSr\  
  C (95)capital expenditure 资本支出   TALiH'w6|e  
  C (96)capital expenditureauthorization 资本支出核准   +u`4 @~D#  
  C (97)capital expenditure control 资本支出控制   NBw{  
  C (98)capital expenditure proposal资本支出申请   gzDfx&.0  
  C (99)capital funding planning 资本基金筹集计划   7gRR/&ZK  
  C (100)capital gain 资本收益   ?*~sx=mC  
  C (101)capital investment appraisal资本投资评估   ]L k- -\  
  C (102)capital maintenance 资本保全   {}H/N   
  C (103)capital resource planning 资本资源计划   ]i>,oxBWe  
  C (104)capital surplus 资本盈余   nJwP|P_  
  C (105)capital turnover 资本周转率   G4\|bwh  
  C (106)card 记录卡   5>VX]nE3!  
  C (107)cash 现金   u Vo"_c w  
  C (108)cash account 现金账户   ,@zw  
  C (109)cash book 现金账薄   kR8,E6Up  
  C (110)cash cow 金牛产品   4K|O?MUNS  
  C (111)cash flow 现金流量   C4 -y%W"P  
  C (112)cash discounted 现金贴现   KC8  
  C (113)cash flow budget 现金流量预算   "z-tL  
  C (114)cash flow statement 现金流量表   w8`B}Dr23  
  C (115)cash ledger 现金分类账   x-b}S1@  
  C (116)cash limit 现金限额   F;T;'!mb  
  C (117)CCA 现时成本会计   m!3D5z]n9  
  C (118)center 中心   4Zn [F^p  
  C (119)changeover time 变更时间   i*T -9IP  
  C (120)chartered entity 特许经济个体   ;"8BbF.  
  C (121)cheque 支票   hG272s2  
  C (122)cheque register 支票登记薄   WwxV} ?Cf+  
  C (123)coin analysis 零钱分类   VKSn \HT~  
  C (124)classification 分类   N7_(,Gu*R  
  C (125)clock card 工时卡   n|B<rx?v  
  C (126)code 代码   4,BJK`{  
  C (127)commitment accounting 承诺确认会计   dt/-0~U  
  C (128)common cost 共同成本   Z=]ujlD  
  C (129)company limited byguarantee 有限担保责任公司   8= g~+<A  
C (130)company limited shares 股份有限公司   & s:\t L  
  C (131)competitive position 竞争能力状况   Y3SV6""y/  
  C (132)concept 概念   $v5 >6+-n  
  C (133)conglomerate 跨行业企业   S#Tu/2<}  
  C (134)consistency concept 一致性概念   ^4et; F%  
  C (135)consolidated accounts 合并报表   qI<c47d;q  
  C (136)consolidation accounting 合并会计   a;\a>N4  
  C (137)consortium 财团   O,#,`2Qc  
  C (138)contingency plan 应急计划   :`uu[^  
  C (139)contingent liabilities 或有负债   Emw]`  
  C (140)continuous operation 连续生产   sj6LrE=1  
  C (141)contra 抵消   s}bLA>~Ta  
  C (142)contract cost 合同成本   $lA dh  
  C (143)contract costing 合同成本计算   d ]jF0Wx*  
  C (144)contribution 贡献毛益   Q`Rn,kCVy  
  C (145)contribution centre 贡献中心   SH O&:2  
  C (146)contribution chart 贡献图   **.23<n^W  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   w}e_ 17A  
  C (148)contribution to salesration 贡献毛益对销售比率   86a,J3C[  
  C (149)control 控制   r~ 2q`l'>  
  C (150)control account 控制帐户   ";DozPU  
  C (151)control limits 控制限度   nQ{~D5y,,  
  C (152)controllability concept 可控制概念   =)a %,H  
  C (153)controllable cost 可控制成本   $ 'yWg_(  
  C (154)conversion cost 加工成本   lwIxn1n  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [ u ^/3N  
  C (156)corporate appraisal 公司评估   RMdU1@  
  C (157)corporate planning 公司计划   &-m}w:j=  
  C (158)corporate social reporting 公司社会报告   ubc k{\.  
  C (159)corporation 股份公司   b~(S;1NS'  
  C (160)cost 成本   IYa(B+nB)  
  C (161)cost account 成本帐户   <;cch6Z  
  C (162)cost accounting 成本会计   <&bBE"U4  
  C (163)cost accounting manual 成本手册   D}U gC\u  
  C (164)cost accounts calendar 成本报表的日历时间   3sDyB-\&  
  C (165)cost adjustment 成本调整   f*T}Ov4  
  C (166)cost allocation 成本分配   '$5d6?BC`3  
  C (167)cost apportionment 成本分摊   uO1^nK  
  C (168)cost attribution 成本归属   y. (m#&T  
  C (169)cost audit 成本审计   U /xzl4m6  
  C (170)cost behaviour 成本性态   MPYYTQ1FB  
  C (171)cost benefit analysis 成本效益分析   c5pK%I}O  
  C (172)cost center 成本中心   E )2/Vn2  
  C (173)cost driver 成本动因
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