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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
5~? J  
>y@w-,1he  
注会《审计》英语常用词汇 3WVHI$A9  
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  1.audit   审计 w {q YP  
  2.attestation   鉴证 ,5*4%*n\  
  3.credibility   可信赖程度 }A;Xd/,'r  
  4.audit of financial statements 财务报表审计 dA~6{*)  
  5.agreed-upon procedures 执行商定程序 -|kDa1knA  
  6.high levels of assurance 高水平保证 ,O+7nByi[V  
  7.compilation 编制 btE+.V  
  8.reliability 可靠性 6bn-NY:i  
  9.relevance 相关性 C u:-<  
  10.professional skepticism 职业谨慎 EIfrZg7R  
  11.objectivity 客观性 S'e2~-p0F  
  12. professional competence 专业胜任能力 1&<@(S<  
  13.Senior/CPA-in-charge 项目经理 V+q RDQ  
  14.audit engagement letter 业务约定书 ~eP 2PG  
  15.recurring audit 连续审计 b,W '0gl  
  16.the client 委托人 Sm,$~~iq}  
  17.change CPA 更换注册会计 ]=3O,\  
  18.the existing CPA 现任注册会计师 l9h;dI{6  
  19.the successor CPA 后任注册会计师 o5R\7}]GE  
  20.the preceding CPA前任注册会计师 { 1+H\ (v  
  21.issue the audit report 出具审计报告 #@fypCc  
  22.expert 专家 S 7vE[VF5  
  23.the board of directors 董事会 qGqu/$bh  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ao!r6:&v$e  
  25.assess material misstatement risks评估重大错报风险 bW]+Og  
  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 d w|0K+-PH  
  27.a general knowledge of —— 初步了解―――的情况 BTyVfq sx  
  28.a more knowledge of—— 进一步了解的情况 YB|9k)Z2[  
  29.the prior year‘s working papers 以前年度工作底稿 5dk,!Cjg  
  30.minutes of meeting 会议纪要 6>I.*Qt \l  
  31.business risks 经营风险 ){:aGGtko  
  32.appropriateness 适当性 s$_#T  
  33.accounting estimate 会计估计 p3o?_ !Z  
  34.management representations 管理层声明 #`$7$Y~]  
  35.going concern assumption 持续经营假设 ||=Duk  
  36.audit plan 审计计划 i]z i[Zo$  
  37.significant audit areas 重点审计领域 kR ]SxG9  
  38.error 错误 nmGHJb,$  
  39.fraud舞弊 Dhoj|lc  
  40.modified or additional procedures 修改或追加审计程序 a p~Iz  
  41.misappropriation of assets 侵占资产 4o3GS8  
  42.transactions without substance 虚假交易 }t'^Au`X  
  43.unusual pressures 异常压力 @El<"\  
  44.the suspected noncompliance 涉嫌存在违法行为 UJ[ a& b  
  45.materialiy 重要性 Ev16xL8B  
  46.exceed the materiality level 超过重要性水平 Fe .*O`  
  47.approach the materiality level 接近重要性水平 8.':pY'8"  
  48.an acceptably low level 可接受水平 g OM`I+CwT  
  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 KF)i66  
  50.misstatements or omissions 错报或漏报 v2{s2kB=  
  51.aggregate 总计 MV}]i@ V  
  52.subsequent events 期后事项 \tx/!tA  
  53.adjust the financial statements 调整财务报表 eZi<C}z  
  54.perform additional audit procedures 实施追加的审计程序 "_j7kYAl  
  55.audit risk 审计风险 M'iKk[Hjfx  
  56.detection risk 检查风险 P1n@E*~V5  
  57.inappropriate audit opinion 不适当的审计意见 |5Pbc&mH8A  
  58.material misstatement 重大的错报 * U4:K@y  
  59.tolerable misstatement 可容忍错报 ]w>fnew  
  60.the acceptable level of detection risk 可接受的检查风险 G6 5N:  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m5N&7qgp  
  62.simall business 小规模企业 lv*uXg.k^  
  63.accounting system 会计系统 ;G]'}$`/q  
  64.test of control 控制测试 tqCg<NH.!m  
  65.walk-through test 穿行测试 IcQ!A=lB  
  66.communication 沟通 m 9@n  
  67.flow chart 流程图 )g _zPt  
  68.reperformance of internal control 重新执行 ;[ueNP%*y|  
  69.audit evidence 审计证据 !++62Lf  
  70.substantive procedures 实质性程序 Ui !|!V-  
  71.assertions 认定 QOk"UP  
  72.esistence 存在 ':]a.yA\1  
  73.occurrence 发生 J *?_SnZ  
  74.completeness 完整性 -d'|X`^nE  
  75.rights and obligations 权利和义务 {W<-f?  
  76.valuation and allocation 计价和分摊 ]H~ ,K]@.  
  77.cutoff 截止 YWrY{6M  
  78.accuracy 准确性 o q)"1  
  79.classification 分类 El s=:4  
  80.inspection 检查 0\@|M@X=  
  81.supervision of counting 监盘 t}*!UixE  
  82.observation 观察 T9-a uK0d  
  83.confirmation 函证 GQq'~Lr5  
  84.computation 计算 \r,. hUp  
  85.analytical procedures 分析程序 n9!3h?,g  
  86.vouch 核对 7,UFIHq  
  87.trace 追查 +lJ]-U|P  
  88.audit sampling 审计抽样 !p2,|6Y`y  
  89.error 误差 I>Fh*2  
  90.expected error 预期误差 hP8&n9o  
  91.population 总体 Zb;$ZUWQX  
  92.sampling risk 抽样风险 $#3<rcOq  
  93.non- sampling risk 非抽样风险 }yDq\5s Q[  
  94.sampling unit 抽样单位 C)p<M H <  
  95.statistical sampling 统计抽样 :~R Fy?xRa  
  96.tolerable error 可容忍误差 }p?V5Qp  
  97.the risk of under reliance 信赖不足风险 Z3>3&|&  
  98.the risk of over reliance 信赖过度风险 ^l&4UnLlc  
  99.the risk of incorrect rejection 误拒风险 hp V /F  
  100. the risk of incorrect acceptance 误受风险 W r7e_   
  101.working trial balance 试算平衡表 Yka&Kkw  
  102.index and cross-referencing 索引和交叉索引 |S`yXsg  
  103.cash receipt 现金收入 9XvM%aHs:  
  104.cash disbursement 现金支出 }IkEyJsk  
  105.bank statement 银行对账单 M;V#G m  
  106.bank reconciliation 银行存款余额调节表 <JM%Kn )  
  107.balance sheet date 资产负债表日 b:cK>fh0_  
  108.net realizable value 可变现净值 #'J7Wy  
  109.storeroom 仓库 X3iRR{< @  
  110.sale invoice 销售发票 1'm`SRX#e  
  111.price list 价目表 R${4Q1  
  112.positive confirmation request 积极式询证函 l'". }6S  
  113.negative confirmation request 消极式询证函 wf< `J/7u  
  114.purchase requisition 请购单 JD`; ,Md  
  115.receiving report 验收报告 1"B9Z6jf  
  116.gross margin 毛利 T-2p`b}h W  
  117.manufacturing overhead 制造费用 7C7(bg,7^  
  118.material requisition 领料单 ~V"cLTj"  
  119.inventory-taking 存货盘点 ZfCr"aL  
  120.bond certificate 债券 G:C6`uiy`  
  121.stock certificate 股票 m3Z}eC8LK  
  122.audit report 审计报告 )X!DCL:16  
  123.entity 被审计单位 Hs -.83V  
  124.addressee of the audit report 审计报告的收件人 c0Ro3j\p  
  125.unqualified opinion 无保留意见 Mth`s{sATa  
  126.qualified opinion 保留意见 =)1YYJTe9  
  127.disclaimer of opinion 无法表示意见 `m;"I  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _6S b.9m  
  A (2)absorbed overhead 已吸收制造费用 G[<[#$(  
  A (3)absorption costing 吸收成本计算 ;@YF}%!+W  
  A (4)account 账户,报表   U2>dwn  
  A (5)accounting postulate 会计假设   /0&:Yp=>  
  A (6)accounting series release 会计公告文件   r]O@HVbt$  
  A (7)accounting valuation 会计计价   E(3+o\w  
  A (8)account sale 承销清单 imCl{vt(kj  
  A (9)accountability concept 经营责任概念   n 5* {hi  
  A (10)accountancy 会计职业   cU5"c)$'  
  A (11)accountant 会计师   *5_ 8\7d  
  A (12)accounting 会计   O-!fOdX8_k  
  A (13)agency cost 代理成本   ji)4WG/1  
  A (14)accounting bases 会计基础   'Kzr-)JS  
  A (15)accounting manual 会计手册   Q @OC=  
  A (16)accounting period 会计期间   W*rU,F|9  
  A (17)accounting policies 会计方针   &Bz7fKCo  
  A (18)accounting rate of return 会计报酬率   FDd>(!>  
  A (19)accounting reference date 会计参照日   G9y12HV  
  A (20)accounting reference period 会计参照期间   g=g.GpFt  
  A (21)accrual concept 应计概念   .Uh BvHH  
  A (22)accrual expenses 应计费用   nL(%&z \4  
  A (23)acid test ration 速动比率(酸性测试比率)   )\D40,p  
  A (24)acquisition 购置   &;h~J S=  
  A (25)acquisition accounting 收购会计   EfBVu  
  A (26)activity based accounting 作业基础成本计算   ) 4L%zl7  
  A (27)adjusting events 调整事项   ['4\O43yv  
  A (28)administrative expenses 行政管理费   fzFvfMAU  
  A (29)advice note 发货通知   5ih"Nds[H  
  A (30)amortization 摊销   & A9A#It  
  A (31)analytical review 分析性检查   Y K?*7  
  A (32)annual equivalent cost 年度等量成本法   ^'u;e(AaE  
  A (33)annual report and accounts 年度报告和报表    kulQR>u  
  A (34)appraisal cost 检验成本   ,F`KQ )\"  
  A (35)appropriation account 盈余分配账户   n@07$lY@;  
  A (36)articles of association 公司章程细则   Q(;B)  
  A (37)assets 资产   Neo^C_[vN  
  A (38)assets cover 资产保障   Y zBA{FE  
  A (39)asset value per share 每股资产价值   [N95.aD  
  A (40)associated company 联营公司   (&P0la 1  
  A (41)attainable standard 可达标准   !G"9 xrr1  
VM]GYz|#]  
 A (42)attributable profit 可归属利润   igj={==m  
  A (43)audit 审计   Q{l*62Bx  
  A (44)audit report 审计报告   dp[w?AMhM9  
  A (45)auditing standards 审计准则   Zu0;/_rN  
  A (46)authorized share capital 额定股本   \Ul.K!b7  
  A (47)available hours 可用小时   fr'huvc  
  A (48)avoidable costs 可避免成本 H ?`)[#  
  B (49)back-to-back loan 易币贷款   J%\~<_2ny  
  B (50)backflush accounting 倒退成本计算   zOao&  
  B (51)bad debts 坏帐   `Ge+(1x  
  B (52)bad debts ratio 坏帐比率   )p!*c,  
  B (53)bank charges 银行手续费   4g6ksdFQ  
  B (54)bank overdraft 银行透支   ,na=~.0R:  
  B (55)bank reconciliation 银行存款调节表   3u?`q%Y-e  
  B (56)bank statement 银行对账单   {n'qKur xY  
  B (57)bankruptcy 破产   rZ!Yi*? f  
  B (58)basis of apportionment 分摊基础   s?@)a,C%k  
  B (59)batch 批量   mP)3cc5T  
  B (60)batch costing 分批成本计算   KCJN<  
  B (61)beta factor B(市场)风险因素   |,1bkJt  
  B (62)bill 账单   aucZJjH  
  B (63)bill of exchange 汇票   Xb<DpBrk  
  B (64)bill of landing 提单   vhYMWfbY  
  B (65)bill of materials 用料预计单   |YE,) kiF  
  B (66)bill payable 应付票据   dDqr B-G  
  B (67)bill receivable 应收票据   >9.5-5"   
  B (68)bin card 存货记录卡   S7UZGGjTk  
  B (69)bonus 红利   s,$Z ( "B  
  B (70)book-keeping 薄记   &PRx,G5  
  B (71)Boston classification 波士顿分类   OBI+<2`Oc  
  B (72)breakeven chart 保本图   uO ?Od  
  B (73)breakeven point 保本点   Y(hW(bd;  
  B (74)breaking-down time 复位时间   42V,PH6o  
  B (75)budget 预算   {ywXz|TP  
  B (76)budget center 预算中心   [:nx);\  
  B (77)budget cost allowance 预算成本折让   %Le:wC  
  B (78)budget manual 预算手册   8:P*z  
  B (79)budget period 预算期间   + %MO7vL  
  B (80)budgetary control 预算控制   <DeKs?v  
  B (81)budgeted capacity 预算生产能力   S(>@:`=  
  B (82)burden 制造费用   ${eY9-r_%  
  B (83)business center 经营中心   %ezb^O_6v  
  B (84)business entity 营业个体   S]e j=6SP  
  B (85)business unit 经营单位   t_I\P.aMA  
 B (86)buy-out management 管理性购买产权   KMK&[E#r  
  B (87)by-product 副产品  cS D._"P  
  C (88)called-up share capital 催缴股本   I!$jYY2  
  C (89)capacity 生产能力   gf68iR.Gs  
  C (90)capacity ratios 生产能力比率   }A4nJ>`tq  
  C (91)capital 资本   9TVB<}0G  
  C (92)capital assets pricing model资本资产计价模式   XMN?;Hj>  
  C (93)capital commitment 承诺资本   F-BJe]  
  C (94)capital employed 已运用的资本   ET,Q3X\Oe  
  C (95)capital expenditure 资本支出   Dd!Sr8L[  
  C (96)capital expenditureauthorization 资本支出核准   )%iRZ\`f  
  C (97)capital expenditure control 资本支出控制   0W T#6D  
  C (98)capital expenditure proposal资本支出申请   ioC@n8_[G  
  C (99)capital funding planning 资本基金筹集计划   <i_> y~v`  
  C (100)capital gain 资本收益   u\{qH!?t  
  C (101)capital investment appraisal资本投资评估   y4xT:G/M  
  C (102)capital maintenance 资本保全    ?YqJ.F;  
  C (103)capital resource planning 资本资源计划   QU^/[75Ea0  
  C (104)capital surplus 资本盈余   AVXX\n\_  
  C (105)capital turnover 资本周转率   Ni2]6U  
  C (106)card 记录卡   @gt)P4yE  
  C (107)cash 现金   eecw]P_?  
  C (108)cash account 现金账户   {fog<1c  
  C (109)cash book 现金账薄   v!NB~"LQ  
  C (110)cash cow 金牛产品   "sF Xl  
  C (111)cash flow 现金流量   hq/J6 M  
  C (112)cash discounted 现金贴现   ],;D2]<s  
  C (113)cash flow budget 现金流量预算   )\{'fF  
  C (114)cash flow statement 现金流量表   -"W)|oC_  
  C (115)cash ledger 现金分类账   JN9^fR09G  
  C (116)cash limit 现金限额   aB6Ye/Io  
  C (117)CCA 现时成本会计   #/ OUGeJ  
  C (118)center 中心   z 0~j  
  C (119)changeover time 变更时间   Ya}T2VX  
  C (120)chartered entity 特许经济个体   :{[<g](  
  C (121)cheque 支票   Dn~Z SrJ  
  C (122)cheque register 支票登记薄   P3'2IzNw  
  C (123)coin analysis 零钱分类   8AT;8I<K  
  C (124)classification 分类   JNh=fvO2i  
  C (125)clock card 工时卡   j((hqJr  
  C (126)code 代码   m)s xotgXf  
  C (127)commitment accounting 承诺确认会计   \Ut6;  
  C (128)common cost 共同成本   p/r~n'g$  
  C (129)company limited byguarantee 有限担保责任公司   -#hK|1]  
C (130)company limited shares 股份有限公司   `5~7IPl3  
  C (131)competitive position 竞争能力状况   4\p$4Hs}  
  C (132)concept 概念   6fh{lx>  
  C (133)conglomerate 跨行业企业   /&CUspb  
  C (134)consistency concept 一致性概念   mO#I nTO  
  C (135)consolidated accounts 合并报表   N<9w{zIK(  
  C (136)consolidation accounting 合并会计   Rr%tbt.sE  
  C (137)consortium 财团   "$GK.MP5  
  C (138)contingency plan 应急计划   r=h8oUNEJ*  
  C (139)contingent liabilities 或有负债   xN6>2e  
  C (140)continuous operation 连续生产   zQ,f5x  
  C (141)contra 抵消   r)VLf#3B  
  C (142)contract cost 合同成本   H{ZLk,  
  C (143)contract costing 合同成本计算   +H7y/#e+3  
  C (144)contribution 贡献毛益   E]NY (1  
  C (145)contribution centre 贡献中心   cv3L&zg M  
  C (146)contribution chart 贡献图   A:/}`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   SU/G)&Mi  
  C (148)contribution to salesration 贡献毛益对销售比率   t)LU\!  
  C (149)control 控制   >A3LA3( c  
  C (150)control account 控制帐户   4<u;a46Z#M  
  C (151)control limits 控制限度   |VK:2p^ u  
  C (152)controllability concept 可控制概念   ji }#MBac  
  C (153)controllable cost 可控制成本    L#n}e7Y9  
  C (154)conversion cost 加工成本   Y+FP   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C5Xof|#p|  
  C (156)corporate appraisal 公司评估   ;TtaH  
  C (157)corporate planning 公司计划   sH%&+4!3  
  C (158)corporate social reporting 公司社会报告   s3seK6x'  
  C (159)corporation 股份公司   ,s0 9B  
  C (160)cost 成本   qmEo qU  
  C (161)cost account 成本帐户   iAK/d)bq  
  C (162)cost accounting 成本会计   [eyb7\#   
  C (163)cost accounting manual 成本手册   +kM\ D~D1  
  C (164)cost accounts calendar 成本报表的日历时间   Vn'?3Eb<  
  C (165)cost adjustment 成本调整   F=srkw:*.  
  C (166)cost allocation 成本分配   qYiv   
  C (167)cost apportionment 成本分摊   /9pbnzn  
  C (168)cost attribution 成本归属   3)Zu[c[%'J  
  C (169)cost audit 成本审计   q-YL]PgV  
  C (170)cost behaviour 成本性态   I:F <vE  
  C (171)cost benefit analysis 成本效益分析   .:8[wI_f  
  C (172)cost center 成本中心   \7yJ\I  
  C (173)cost driver 成本动因
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