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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 )%gi gQZ+  
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  1.audit   审计 [>v.#:YM^  
  2.attestation   鉴证 8|HuxE  
  3.credibility   可信赖程度 8L^5bJ  
  4.audit of financial statements 财务报表审计 M oavA 3`  
  5.agreed-upon procedures 执行商定程序 gm(`SC?a  
  6.high levels of assurance 高水平保证 oBpHmMzA  
  7.compilation 编制 r 1nl!  
  8.reliability 可靠性 8-+Ce;h  
  9.relevance 相关性 KHI-m9(  
  10.professional skepticism 职业谨慎 ]*D=^kA0[  
  11.objectivity 客观性 X=8y$Yy  
  12. professional competence 专业胜任能力 o^}K]ML!t  
  13.Senior/CPA-in-charge 项目经理 !T!U@e=u  
  14.audit engagement letter 业务约定书 S&q@M  
  15.recurring audit 连续审计 9-5H~<}fF  
  16.the client 委托人 V+(1U|@~  
  17.change CPA 更换注册会计 +co VE^/w  
  18.the existing CPA 现任注册会计师 pxDkf|*   
  19.the successor CPA 后任注册会计师 uD}Q}]Z  
  20.the preceding CPA前任注册会计师 9rf6,hF  
  21.issue the audit report 出具审计报告 Q9Sh2qF^2  
  22.expert 专家 C|*U)#3:F  
  23.the board of directors 董事会 tZB" (\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \C#X Kk$OE  
  25.assess material misstatement risks评估重大错报风险 I<Wp,E9G#  
  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 {CdQ)|  
  27.a general knowledge of —— 初步了解―――的情况 EyO=M~nsS  
  28.a more knowledge of—— 进一步了解的情况 5<^ $9('  
  29.the prior year‘s working papers 以前年度工作底稿 ibAZ=RD  
  30.minutes of meeting 会议纪要 *j6K QZ"  
  31.business risks 经营风险 JZ3CCf  
  32.appropriateness 适当性 %-1-y]R|  
  33.accounting estimate 会计估计 P%2aOsD0  
  34.management representations 管理层声明 TF R8  
  35.going concern assumption 持续经营假设 f{mWy1NH\  
  36.audit plan 审计计划 ,1&Pb %}  
  37.significant audit areas 重点审计领域 V"K-aO&  
  38.error 错误 n@[_lNa4GD  
  39.fraud舞弊 mE\sD<b  
  40.modified or additional procedures 修改或追加审计程序 6?i]oy^X]p  
  41.misappropriation of assets 侵占资产 +N n $  
  42.transactions without substance 虚假交易 ^hiIMqY_{`  
  43.unusual pressures 异常压力 |qm_ESzl  
  44.the suspected noncompliance 涉嫌存在违法行为 'guXdX]Gu  
  45.materialiy 重要性 uGt}Hn  
  46.exceed the materiality level 超过重要性水平 zZp0g^;. ?  
  47.approach the materiality level 接近重要性水平 79`OB##  
  48.an acceptably low level 可接受水平 +Np[m$Z *  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ",O |uL  
  50.misstatements or omissions 错报或漏报 Mu: y9o95  
  51.aggregate 总计 &YpViC4K.  
  52.subsequent events 期后事项 n/9.;9b$I  
  53.adjust the financial statements 调整财务报表 !:Z lVIA  
  54.perform additional audit procedures 实施追加的审计程序 0gTv:1F /  
  55.audit risk 审计风险 J'}G~rB<<  
  56.detection risk 检查风险 #!?jxfsFa  
  57.inappropriate audit opinion 不适当的审计意见 B! +rO~  
  58.material misstatement 重大的错报 C-h9_<AwJQ  
  59.tolerable misstatement 可容忍错报 iq1HA.X(  
  60.the acceptable level of detection risk 可接受的检查风险 7M8oI.?C|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4|U$ON?x  
  62.simall business 小规模企业 #z6[ 8B  
  63.accounting system 会计系统 -d>2&)5  
  64.test of control 控制测试 W>#[a %R  
  65.walk-through test 穿行测试 _nwsIjsW  
  66.communication 沟通 `)~]3zmG  
  67.flow chart 流程图 |#(KP  
  68.reperformance of internal control 重新执行 L h@0|k  
  69.audit evidence 审计证据 f |%II,!3  
  70.substantive procedures 实质性程序 R`5g#  
  71.assertions 认定 aC90IJ8^  
  72.esistence 存在 P aD6||1F  
  73.occurrence 发生 (1IYOlG4  
  74.completeness 完整性 *qa.h qas  
  75.rights and obligations 权利和义务 qPQ6`rD\  
  76.valuation and allocation 计价和分摊 [g<Y,0,J  
  77.cutoff 截止 YuXCRw9p;  
  78.accuracy 准确性 6;:z?Q  
  79.classification 分类 8NnGN(a*D  
  80.inspection 检查 O:E0htdWr  
  81.supervision of counting 监盘 yE&WGpT  
  82.observation 观察 ^ YOC HXg  
  83.confirmation 函证 r=Tz++!  
  84.computation 计算 &L [i"1a  
  85.analytical procedures 分析程序 yopC <k  
  86.vouch 核对 Y5{KtW  
  87.trace 追查 /9pN.E  
  88.audit sampling 审计抽样 %?`O .W  
  89.error 误差 4bs<j  
  90.expected error 预期误差 @>fsg-|  
  91.population 总体 TUBpRABH  
  92.sampling risk 抽样风险 ?kIyo  
  93.non- sampling risk 非抽样风险 8$F"!dc _  
  94.sampling unit 抽样单位 6o0}7T%6  
  95.statistical sampling 统计抽样 !F:AN oaS  
  96.tolerable error 可容忍误差 $-)T  
  97.the risk of under reliance 信赖不足风险 _`I}"`2H  
  98.the risk of over reliance 信赖过度风险 n!dXj InV  
  99.the risk of incorrect rejection 误拒风险 N_^PoX935O  
  100. the risk of incorrect acceptance 误受风险 T095]*Hm  
  101.working trial balance 试算平衡表 %lk^(@+ T  
  102.index and cross-referencing 索引和交叉索引 3Ofh#|qc&  
  103.cash receipt 现金收入 C: AD ZJL  
  104.cash disbursement 现金支出 29AE B  
  105.bank statement 银行对账单 skm~~JM^  
  106.bank reconciliation 银行存款余额调节表 J`]9 n>G  
  107.balance sheet date 资产负债表日 w/z o  
  108.net realizable value 可变现净值 2YDD`:R  
  109.storeroom 仓库 o:'@|(&<  
  110.sale invoice 销售发票 =X1oB ,W{  
  111.price list 价目表 0u;a*#V@  
  112.positive confirmation request 积极式询证函 #iKPp0`K*  
  113.negative confirmation request 消极式询证函 " Tk,  
  114.purchase requisition 请购单 G|o O  
  115.receiving report 验收报告 %4wEAi$I  
  116.gross margin 毛利 [uwn\-  
  117.manufacturing overhead 制造费用 GbC@ |  
  118.material requisition 领料单 cQkj{u  
  119.inventory-taking 存货盘点 |<Y~\ |  
  120.bond certificate 债券 [_eT{v2B4  
  121.stock certificate 股票 hg %iv%1B'  
  122.audit report 审计报告 +zwS[P@  
  123.entity 被审计单位 QQ`tSYgex  
  124.addressee of the audit report 审计报告的收件人 * >/w,E]  
  125.unqualified opinion 无保留意见 fH@cC`  
  126.qualified opinion 保留意见 ?W_8 X2(`  
  127.disclaimer of opinion 无法表示意见 J&Db-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Im?/#tX  
  A (2)absorbed overhead 已吸收制造费用 Egz6rRCvg  
  A (3)absorption costing 吸收成本计算 '>ASr]Q  
  A (4)account 账户,报表   %+ nM4)h  
  A (5)accounting postulate 会计假设   ;m7~!m)  
  A (6)accounting series release 会计公告文件   7'OR ;b$  
  A (7)accounting valuation 会计计价   7+8 8o:G9  
  A (8)account sale 承销清单 vz(=3C[  
  A (9)accountability concept 经营责任概念   |$;4/cKfy  
  A (10)accountancy 会计职业   %"cO X  
  A (11)accountant 会计师   =), O;M  
  A (12)accounting 会计   LF `]=.Q  
  A (13)agency cost 代理成本   <ne?;P1L  
  A (14)accounting bases 会计基础   ] g<$f#S  
  A (15)accounting manual 会计手册   H<}|n1w<  
  A (16)accounting period 会计期间   kh@O_Q` j  
  A (17)accounting policies 会计方针   ])G| U A.  
  A (18)accounting rate of return 会计报酬率    ,RDWx  
  A (19)accounting reference date 会计参照日   A ;5_/ 2  
  A (20)accounting reference period 会计参照期间   pTaC$Ne  
  A (21)accrual concept 应计概念   OLtXk  
  A (22)accrual expenses 应计费用   }.(DQwC}1k  
  A (23)acid test ration 速动比率(酸性测试比率)   {sxdDl  
  A (24)acquisition 购置   "@5qjLz]  
  A (25)acquisition accounting 收购会计   $}IG+ ,L  
  A (26)activity based accounting 作业基础成本计算   '%ByFZ zi  
  A (27)adjusting events 调整事项   <& 3[|Ca  
  A (28)administrative expenses 行政管理费   Y}xM&%  
  A (29)advice note 发货通知   p Hx$  
  A (30)amortization 摊销   M)ao}m>  
  A (31)analytical review 分析性检查   V FM!K$_  
  A (32)annual equivalent cost 年度等量成本法   DE7y\oO]  
  A (33)annual report and accounts 年度报告和报表   IhBQ1,&J  
  A (34)appraisal cost 检验成本   j D*<M/4  
  A (35)appropriation account 盈余分配账户   mZXtHFMu  
  A (36)articles of association 公司章程细则   FGPqF;  
  A (37)assets 资产   3#x1(+c6  
  A (38)assets cover 资产保障   *3P+K:2lNG  
  A (39)asset value per share 每股资产价值   Wuo:PX'/9  
  A (40)associated company 联营公司   s?s ,wdp  
  A (41)attainable standard 可达标准   .%dGSDru  
P3YM4&6XA  
 A (42)attributable profit 可归属利润   4s~X  
  A (43)audit 审计   @ ;@~=w  
  A (44)audit report 审计报告   +)bn}L>R l  
  A (45)auditing standards 审计准则   r\#nBoo(  
  A (46)authorized share capital 额定股本   k q]E@tE*3  
  A (47)available hours 可用小时   4D DBf j  
  A (48)avoidable costs 可避免成本 =L@CZ "  
  B (49)back-to-back loan 易币贷款   kN3 <l7  
  B (50)backflush accounting 倒退成本计算   ~(^pGL3<  
  B (51)bad debts 坏帐   q.<)0nk  
  B (52)bad debts ratio 坏帐比率   x_I*6?  
  B (53)bank charges 银行手续费   (,t[`z  
  B (54)bank overdraft 银行透支   w N`Nj m9!  
  B (55)bank reconciliation 银行存款调节表   l*]hUPJ  
  B (56)bank statement 银行对账单   D"-Wo}"8O'  
  B (57)bankruptcy 破产   ,;5 %&T  
  B (58)basis of apportionment 分摊基础   PH&Qw2(Sx  
  B (59)batch 批量   2z" <m2 a  
  B (60)batch costing 分批成本计算   g\q4-  
  B (61)beta factor B(市场)风险因素   s i)>: e  
  B (62)bill 账单   6$:Q]zR#'H  
  B (63)bill of exchange 汇票   IiRQ-,t1  
  B (64)bill of landing 提单   &;p M<h  
  B (65)bill of materials 用料预计单   2LR y/ah  
  B (66)bill payable 应付票据   L1I1SFG  
  B (67)bill receivable 应收票据   }:YL'$:5!  
  B (68)bin card 存货记录卡   l5=ih9u  
  B (69)bonus 红利   k0N>J8y  
  B (70)book-keeping 薄记   !'rdHSy  
  B (71)Boston classification 波士顿分类   f8SO:ihXL  
  B (72)breakeven chart 保本图   ]" e'z  
  B (73)breakeven point 保本点   /;w(sU  
  B (74)breaking-down time 复位时间   J)y g<*/3  
  B (75)budget 预算   Hc@_@G  
  B (76)budget center 预算中心   1ig*Xp[  
  B (77)budget cost allowance 预算成本折让   ?>{u@tYL  
  B (78)budget manual 预算手册   #"~\/sb   
  B (79)budget period 预算期间   U?Dr0wD;[  
  B (80)budgetary control 预算控制   < `"  
  B (81)budgeted capacity 预算生产能力   YmFg#eS  
  B (82)burden 制造费用   =H8FV09x}  
  B (83)business center 经营中心   v4Rci^8   
  B (84)business entity 营业个体   F .Zk};lb  
  B (85)business unit 经营单位   />}zB![(K  
 B (86)buy-out management 管理性购买产权   ||*F. p  
  B (87)by-product 副产品 N?-ZvE\C  
  C (88)called-up share capital 催缴股本   *k_<|{>j(  
  C (89)capacity 生产能力   ,SNrcwv  
  C (90)capacity ratios 生产能力比率   [ dVBsi  
  C (91)capital 资本   AaxQBTB  
  C (92)capital assets pricing model资本资产计价模式   Al 6%RFt  
  C (93)capital commitment 承诺资本   %XeN_ V  
  C (94)capital employed 已运用的资本   @VW1^{.do^  
  C (95)capital expenditure 资本支出   $#+D:W)az  
  C (96)capital expenditureauthorization 资本支出核准   J^CAQfcx  
  C (97)capital expenditure control 资本支出控制   ilVi  
  C (98)capital expenditure proposal资本支出申请   &y1iLk h^  
  C (99)capital funding planning 资本基金筹集计划   spm)X-[1  
  C (100)capital gain 资本收益   %Vltc4QU  
  C (101)capital investment appraisal资本投资评估   {DKZ ~  
  C (102)capital maintenance 资本保全   fNu/>pN  
  C (103)capital resource planning 资本资源计划   P (7Q8i '  
  C (104)capital surplus 资本盈余   D iOd!8Y  
  C (105)capital turnover 资本周转率   8<T~AU8'*  
  C (106)card 记录卡   mRC3w(W  
  C (107)cash 现金   ?Y -;781  
  C (108)cash account 现金账户   Q|{b8K  
  C (109)cash book 现金账薄   wT- <#+L\  
  C (110)cash cow 金牛产品   @v@F%JCZ  
  C (111)cash flow 现金流量   "P@ SR`v#  
  C (112)cash discounted 现金贴现   Hcg7u7M{  
  C (113)cash flow budget 现金流量预算   "0Z /|&  
  C (114)cash flow statement 现金流量表   6'N_bNW  
  C (115)cash ledger 现金分类账   PKntz7  
  C (116)cash limit 现金限额   rjWtioZEa  
  C (117)CCA 现时成本会计   4v _Hh<%  
  C (118)center 中心   '" %0UflJS  
  C (119)changeover time 变更时间   T]z(>{  
  C (120)chartered entity 特许经济个体   1Dc6v57  
  C (121)cheque 支票   pO7OP"q1  
  C (122)cheque register 支票登记薄   :x[()J~N  
  C (123)coin analysis 零钱分类   o!~XYEXvUa  
  C (124)classification 分类   \+sa[jK  
  C (125)clock card 工时卡   hx;kNcPbI  
  C (126)code 代码   ;Wy03}K4J  
  C (127)commitment accounting 承诺确认会计   <F&XT@  
  C (128)common cost 共同成本   }riM-  
  C (129)company limited byguarantee 有限担保责任公司   7?uDh'utt  
C (130)company limited shares 股份有限公司   k) Lhzr[  
  C (131)competitive position 竞争能力状况   0\Jeyb2dl  
  C (132)concept 概念   kO*\JaD  
  C (133)conglomerate 跨行业企业   fPKpV`Hr3  
  C (134)consistency concept 一致性概念   &xB9;v3  
  C (135)consolidated accounts 合并报表   #[x*0K-h  
  C (136)consolidation accounting 合并会计   /D;ugc*3  
  C (137)consortium 财团   %5zIh[!1$  
  C (138)contingency plan 应急计划   sCY  
  C (139)contingent liabilities 或有负债   k*6"!J%A  
  C (140)continuous operation 连续生产   :w5g!G?z  
  C (141)contra 抵消   ;>6~}lMgJ  
  C (142)contract cost 合同成本   MK/8<i<.  
  C (143)contract costing 合同成本计算   $'5rS$]a/  
  C (144)contribution 贡献毛益   Zqe$S +u  
  C (145)contribution centre 贡献中心   u&S0  
  C (146)contribution chart 贡献图   |4pl}:g/Z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   tw<Oy^ i  
  C (148)contribution to salesration 贡献毛益对销售比率   ulW>8bW&  
  C (149)control 控制   _6c/,a8;*J  
  C (150)control account 控制帐户   'a JE+  
  C (151)control limits 控制限度   Z?=o(hkd  
  C (152)controllability concept 可控制概念   R\7r!38  
  C (153)controllable cost 可控制成本   W$,/hB& z  
  C (154)conversion cost 加工成本   Qb )c>r  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {.e+?V2>_  
  C (156)corporate appraisal 公司评估   |XG&[TI- "  
  C (157)corporate planning 公司计划   x`C"Z7t  
  C (158)corporate social reporting 公司社会报告   s#a`e]#?  
  C (159)corporation 股份公司   ?0KIM* .  
  C (160)cost 成本   d oEuKT  
  C (161)cost account 成本帐户   LprGsqr:  
  C (162)cost accounting 成本会计   J!~kqNI  
  C (163)cost accounting manual 成本手册   zY*~2|q,s  
  C (164)cost accounts calendar 成本报表的日历时间   zGz}.-F  
  C (165)cost adjustment 成本调整   aN*{ nW  
  C (166)cost allocation 成本分配   (2L mu[  
  C (167)cost apportionment 成本分摊   O wu?ND  
  C (168)cost attribution 成本归属   FCwE/ 2,  
  C (169)cost audit 成本审计   k= 9+"4:  
  C (170)cost behaviour 成本性态   GJQ>VI2cY  
  C (171)cost benefit analysis 成本效益分析   P`Now7! GW  
  C (172)cost center 成本中心   &{<hY|%  
  C (173)cost driver 成本动因
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