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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 3\j3vcuy  
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  1.audit   审计 Bxk2P<d  
  2.attestation   鉴证 :~\ y<  
  3.credibility   可信赖程度 )F m'i&F_  
  4.audit of financial statements 财务报表审计 d=/a{lP\  
  5.agreed-upon procedures 执行商定程序 CO{AC~  
  6.high levels of assurance 高水平保证 VWW(=j  
  7.compilation 编制 9 =D13s(C  
  8.reliability 可靠性 C A$R  
  9.relevance 相关性 So]O`RJv  
  10.professional skepticism 职业谨慎 V"5LNtf  
  11.objectivity 客观性 Z&5cJk W  
  12. professional competence 专业胜任能力 9&Ny;oy#6  
  13.Senior/CPA-in-charge 项目经理 xPMX\aI|l  
  14.audit engagement letter 业务约定书 b X4]/4%  
  15.recurring audit 连续审计 `3L?x8g  
  16.the client 委托人 ^3ysY24Q  
  17.change CPA 更换注册会计 `! _mIh}  
  18.the existing CPA 现任注册会计师 B+lnxr0t  
  19.the successor CPA 后任注册会计师 G$1gk^G's  
  20.the preceding CPA前任注册会计师 -z'6.I cO  
  21.issue the audit report 出具审计报告 LEA^o"NW.  
  22.expert 专家 k@Bn}r  
  23.the board of directors 董事会 p Xf5/u8&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 gPF5|% 3)  
  25.assess material misstatement risks评估重大错报风险 VE*& t>I  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 M [6WcH0/T  
  27.a general knowledge of —— 初步了解―――的情况 zfK3$|  
  28.a more knowledge of—— 进一步了解的情况 Eg0qY\'  
  29.the prior year‘s working papers 以前年度工作底稿 M4K>/-9X+V  
  30.minutes of meeting 会议纪要 c1h? aP  
  31.business risks 经营风险 %$=}ePD  
  32.appropriateness 适当性 7-c3^5gn{  
  33.accounting estimate 会计估计 &NK6U  
  34.management representations 管理层声明 M3YC@(N% k  
  35.going concern assumption 持续经营假设 )P9&I.a8  
  36.audit plan 审计计划 ;c|G  
  37.significant audit areas 重点审计领域 ty b -VO  
  38.error 错误 \"l/D?+Q  
  39.fraud舞弊 ;xjw'%n,  
  40.modified or additional procedures 修改或追加审计程序 A#CGD0T  
  41.misappropriation of assets 侵占资产 0ae}! LO  
  42.transactions without substance 虚假交易 /^b=| +Do  
  43.unusual pressures 异常压力 HfA@tZ5q|U  
  44.the suspected noncompliance 涉嫌存在违法行为 s3oQ( wC %  
  45.materialiy 重要性 E7j9A`  
  46.exceed the materiality level 超过重要性水平 92g&,Wb  
  47.approach the materiality level 接近重要性水平 xB,(!0{`  
  48.an acceptably low level 可接受水平 =QW:},sp  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 fe7DS)U  
  50.misstatements or omissions 错报或漏报 c'Zs2s7$  
  51.aggregate 总计 NXdT"O=P  
  52.subsequent events 期后事项 ;"+]bne~  
  53.adjust the financial statements 调整财务报表 v:u=.by99  
  54.perform additional audit procedures 实施追加的审计程序 JV;-P=o1B  
  55.audit risk 审计风险 Fr]B]Hj  
  56.detection risk 检查风险 RhI>Ak;-  
  57.inappropriate audit opinion 不适当的审计意见 z+X DN:  
  58.material misstatement 重大的错报 )}4xmf@g l  
  59.tolerable misstatement 可容忍错报 @H|3e@5([  
  60.the acceptable level of detection risk 可接受的检查风险 Tw!_=zy(Gw  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 HsAKz]Mq  
  62.simall business 小规模企业 R% )7z)~  
  63.accounting system 会计系统 Q#sLIZ8=  
  64.test of control 控制测试 <amdPo+2D  
  65.walk-through test 穿行测试 >UB ozmF=\  
  66.communication 沟通 Uf<IXx&;  
  67.flow chart 流程图 I 2* \J)|f  
  68.reperformance of internal control 重新执行 9Xeg &Z|!  
  69.audit evidence 审计证据 gIcm`5+T  
  70.substantive procedures 实质性程序 Nx<%'-9)|  
  71.assertions 认定 Lb%:u5X\D@  
  72.esistence 存在 h}f l:J1C  
  73.occurrence 发生 j4!oBSp  
  74.completeness 完整性 h|XLL|:  
  75.rights and obligations 权利和义务 T |ZJ$E0  
  76.valuation and allocation 计价和分摊 $D~vuA7  
  77.cutoff 截止 wQ~F%rQ$  
  78.accuracy 准确性 ec"+Il  
  79.classification 分类 xQ@gh ( (  
  80.inspection 检查 #~:@H&f790  
  81.supervision of counting 监盘 WcKL=Z?(  
  82.observation 观察 LLW xzu!<  
  83.confirmation 函证 jt4c*0z  
  84.computation 计算 LV$`bZ  
  85.analytical procedures 分析程序 uz[5h0c  
  86.vouch 核对 <#No t1R  
  87.trace 追查 _.K<#S  
  88.audit sampling 审计抽样 )L%[(iI,x  
  89.error 误差 Afo qCF  
  90.expected error 预期误差 "CF{Mu|Q=  
  91.population 总体 kc}& \y  
  92.sampling risk 抽样风险 l]KxUkA+  
  93.non- sampling risk 非抽样风险 Nm,9xq  
  94.sampling unit 抽样单位 SZm&2~|J  
  95.statistical sampling 统计抽样 |(O _K(  
  96.tolerable error 可容忍误差 O`Ge|4  
  97.the risk of under reliance 信赖不足风险 ~6O<5@k  
  98.the risk of over reliance 信赖过度风险 D?}K|z LQ  
  99.the risk of incorrect rejection 误拒风险 pTIE.:g(  
  100. the risk of incorrect acceptance 误受风险 +N>&b%  
  101.working trial balance 试算平衡表 ` =VN\W^&  
  102.index and cross-referencing 索引和交叉索引 J#jx)K!  
  103.cash receipt 现金收入 ~91) DNaE  
  104.cash disbursement 现金支出 Jevr.&;O  
  105.bank statement 银行对账单 H?W8_XiN  
  106.bank reconciliation 银行存款余额调节表 [{cMEV&  
  107.balance sheet date 资产负债表日 iK <vr  
  108.net realizable value 可变现净值 M_EXA _  
  109.storeroom 仓库 UsBtk  
  110.sale invoice 销售发票 DW.vu%j^[  
  111.price list 价目表 sU 5/c|&  
  112.positive confirmation request 积极式询证函 zd^QG  
  113.negative confirmation request 消极式询证函 $ru()/pI)z  
  114.purchase requisition 请购单 @>SirYh  
  115.receiving report 验收报告 K!BS?n;  
  116.gross margin 毛利 8sGaq [  
  117.manufacturing overhead 制造费用 3F|#nq  
  118.material requisition 领料单 6[l{@*r"  
  119.inventory-taking 存货盘点 PcQqdU^!  
  120.bond certificate 债券 C6cEt5  
  121.stock certificate 股票 %W:]OPURK  
  122.audit report 审计报告 1*u i|fuK  
  123.entity 被审计单位 tv8}O([  
  124.addressee of the audit report 审计报告的收件人 #JIh-h@  
  125.unqualified opinion 无保留意见 B0#JX MX9  
  126.qualified opinion 保留意见 Ht!]%  
  127.disclaimer of opinion 无法表示意见 *mTx0sQz(J  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   wJKP=$6n_  
  A (2)absorbed overhead 已吸收制造费用 2#?qey  
  A (3)absorption costing 吸收成本计算 ^E349c-|  
  A (4)account 账户,报表   _"R /k`8  
  A (5)accounting postulate 会计假设   U5x&? n<  
  A (6)accounting series release 会计公告文件   \C.s%m  
  A (7)accounting valuation 会计计价   fkmN?CU{1%  
  A (8)account sale 承销清单 YqSkz|o}m  
  A (9)accountability concept 经营责任概念   Y}Gf%Xi,  
  A (10)accountancy 会计职业   |H7f@b]Sk  
  A (11)accountant 会计师   ofIw7D*h  
  A (12)accounting 会计   G>yTv`-  
  A (13)agency cost 代理成本   E ) iEWc  
  A (14)accounting bases 会计基础   haW*W=kv)  
  A (15)accounting manual 会计手册   j`A3N7;  
  A (16)accounting period 会计期间   (c=.?{U  
  A (17)accounting policies 会计方针   7C"&f *lEi  
  A (18)accounting rate of return 会计报酬率   L5-Kw+t  
  A (19)accounting reference date 会计参照日   l'0fRQc  
  A (20)accounting reference period 会计参照期间   c mI&R(  
  A (21)accrual concept 应计概念   >p;cbp[ht  
  A (22)accrual expenses 应计费用   L?slIGp%-  
  A (23)acid test ration 速动比率(酸性测试比率)   TaI72"8  
  A (24)acquisition 购置   xvx+a0 A  
  A (25)acquisition accounting 收购会计   Q5~ Y;0'  
  A (26)activity based accounting 作业基础成本计算   "Gh5 ^$w?j  
  A (27)adjusting events 调整事项   >GV = %  
  A (28)administrative expenses 行政管理费   :$J4T;/{  
  A (29)advice note 发货通知   >^5U XQr  
  A (30)amortization 摊销   J;A wC>N  
  A (31)analytical review 分析性检查   +#a_Y  
  A (32)annual equivalent cost 年度等量成本法   u^Sa{Jk=  
  A (33)annual report and accounts 年度报告和报表   Sdn4y(&TP  
  A (34)appraisal cost 检验成本   ltH?Ew<]  
  A (35)appropriation account 盈余分配账户   XFv)]_G  
  A (36)articles of association 公司章程细则   aH!2zC\:T  
  A (37)assets 资产   AYnk.H-v  
  A (38)assets cover 资产保障   h~R= ?%H[  
  A (39)asset value per share 每股资产价值   N=[# "4I  
  A (40)associated company 联营公司   3+>;$  
  A (41)attainable standard 可达标准   &W@#p G  
OPtFz6   
 A (42)attributable profit 可归属利润   y (w&6:  
  A (43)audit 审计   # '&&&_Hu3  
  A (44)audit report 审计报告   rE[:j2HF  
  A (45)auditing standards 审计准则   i SD?y#  
  A (46)authorized share capital 额定股本   Y)oF;ko:  
  A (47)available hours 可用小时   Dq:>]4%  
  A (48)avoidable costs 可避免成本 z s<2Ozv  
  B (49)back-to-back loan 易币贷款   @W+m;4HH  
  B (50)backflush accounting 倒退成本计算   7j22KQ|EX^  
  B (51)bad debts 坏帐   D`e6#1DbJ  
  B (52)bad debts ratio 坏帐比率   nhZ^`m P  
  B (53)bank charges 银行手续费   Op2@En|d  
  B (54)bank overdraft 银行透支   z&a>cjt_;  
  B (55)bank reconciliation 银行存款调节表   C@#KZ`c)  
  B (56)bank statement 银行对账单   }mx>3G{d  
  B (57)bankruptcy 破产   8,DY0PGP  
  B (58)basis of apportionment 分摊基础   JsZLBq*lP  
  B (59)batch 批量   }Jr!a M'  
  B (60)batch costing 分批成本计算   6*u WRjt  
  B (61)beta factor B(市场)风险因素   T}55ZpS C&  
  B (62)bill 账单   M8p6f)l3  
  B (63)bill of exchange 汇票   6myF!  H=  
  B (64)bill of landing 提单   41Nm+$m  
  B (65)bill of materials 用料预计单   {dF_ =`.  
  B (66)bill payable 应付票据   ={]tklND  
  B (67)bill receivable 应收票据   94CHxv  
  B (68)bin card 存货记录卡   "1iLfQ  
  B (69)bonus 红利   .WV5Gf)  
  B (70)book-keeping 薄记   5tG\5  
  B (71)Boston classification 波士顿分类   fp`k1Uq@  
  B (72)breakeven chart 保本图   r]<?,xx [  
  B (73)breakeven point 保本点   dPmtU{E<M  
  B (74)breaking-down time 复位时间   1 @"os[ 9  
  B (75)budget 预算   k`u.:C&  
  B (76)budget center 预算中心   \]y /EOT  
  B (77)budget cost allowance 预算成本折让   DbIn3/W Ne  
  B (78)budget manual 预算手册   1>IA9]D7  
  B (79)budget period 预算期间   $ctpg9 7  
  B (80)budgetary control 预算控制   ?[z@R4at  
  B (81)budgeted capacity 预算生产能力   li7"{+ct  
  B (82)burden 制造费用   EjDr   
  B (83)business center 经营中心   'n dXM   
  B (84)business entity 营业个体   ~qu}<u)P  
  B (85)business unit 经营单位   5xIOi(3`Q  
 B (86)buy-out management 管理性购买产权   *<"#1H/q  
  B (87)by-product 副产品 )ld`2) 4  
  C (88)called-up share capital 催缴股本   T_NN.Ol   
  C (89)capacity 生产能力   31)eDs  
  C (90)capacity ratios 生产能力比率   ?Fp2W+M j  
  C (91)capital 资本   *Q XUy  
  C (92)capital assets pricing model资本资产计价模式   P3op1/Np  
  C (93)capital commitment 承诺资本   Vu1swq)l  
  C (94)capital employed 已运用的资本   p/WE[8U  
  C (95)capital expenditure 资本支出   d"U'\ID2y  
  C (96)capital expenditureauthorization 资本支出核准   mi& mQQ  
  C (97)capital expenditure control 资本支出控制   *Al`QEW  
  C (98)capital expenditure proposal资本支出申请   t[=teB v<  
  C (99)capital funding planning 资本基金筹集计划   >tQ$V<YB  
  C (100)capital gain 资本收益   ( \o &Gl  
  C (101)capital investment appraisal资本投资评估   |Zm'!-_  
  C (102)capital maintenance 资本保全   <Dq7^,}#  
  C (103)capital resource planning 资本资源计划   l1uv]t <  
  C (104)capital surplus 资本盈余   I\WBPI  
  C (105)capital turnover 资本周转率   kBr?Q  
  C (106)card 记录卡   $s`#&.>c-  
  C (107)cash 现金   +txHj(Y`  
  C (108)cash account 现金账户   &w ea]./B  
  C (109)cash book 现金账薄   2}xvM"k=k  
  C (110)cash cow 金牛产品   yD:}&!\}  
  C (111)cash flow 现金流量   [Zj6v a  
  C (112)cash discounted 现金贴现   *h)|K s  
  C (113)cash flow budget 现金流量预算   j3&tXZ;F  
  C (114)cash flow statement 现金流量表   }F=lG-x  
  C (115)cash ledger 现金分类账   =Eb4Iyz  
  C (116)cash limit 现金限额   =Yt)b/0b9  
  C (117)CCA 现时成本会计   sHn-#SGm  
  C (118)center 中心   ,WgEl4  
  C (119)changeover time 变更时间   -kkp Ew\  
  C (120)chartered entity 特许经济个体   </-aG[Fi  
  C (121)cheque 支票   S*w;$`Y  
  C (122)cheque register 支票登记薄   H*R4AE0  
  C (123)coin analysis 零钱分类   Q)L6+gW^  
  C (124)classification 分类   fj:q_P67o  
  C (125)clock card 工时卡   d SPye z  
  C (126)code 代码   W0;MGBfb  
  C (127)commitment accounting 承诺确认会计   I6lWB(H!u  
  C (128)common cost 共同成本    7I;A5f  
  C (129)company limited byguarantee 有限担保责任公司   1|/-Ff"1@  
C (130)company limited shares 股份有限公司   G/y;o3/[Z  
  C (131)competitive position 竞争能力状况   u.9syr  
  C (132)concept 概念   IEeh9:Km  
  C (133)conglomerate 跨行业企业   .F^372hH3  
  C (134)consistency concept 一致性概念   SEXmVFsQ  
  C (135)consolidated accounts 合并报表   /?_5!3KJ  
  C (136)consolidation accounting 合并会计   pZV=Co3!I  
  C (137)consortium 财团   r";;Fk#5  
  C (138)contingency plan 应急计划   kS1?%E,)q  
  C (139)contingent liabilities 或有负债   !63]t?QXMG  
  C (140)continuous operation 连续生产   G-Dc(QhU&  
  C (141)contra 抵消   X|Rw;FY  
  C (142)contract cost 合同成本   WNcJ710k27  
  C (143)contract costing 合同成本计算   " gQJeMU  
  C (144)contribution 贡献毛益   "?r_A*U  
  C (145)contribution centre 贡献中心   ;:Q&Rf"@%  
  C (146)contribution chart 贡献图   UtYwG#/w  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q~zs]{\  
  C (148)contribution to salesration 贡献毛益对销售比率   TS49{^d$  
  C (149)control 控制   )=5 ,S~IT  
  C (150)control account 控制帐户   )Nnrsa  
  C (151)control limits 控制限度   vV*i)`IXe  
  C (152)controllability concept 可控制概念   u=f}t=3  
  C (153)controllable cost 可控制成本   &[qJ=HMm I  
  C (154)conversion cost 加工成本   T))F r:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qj:\ )#I  
  C (156)corporate appraisal 公司评估   7 (pl HW|  
  C (157)corporate planning 公司计划   DTo P|P  
  C (158)corporate social reporting 公司社会报告   ihBIE  
  C (159)corporation 股份公司   s_4y^w]aX  
  C (160)cost 成本   J|.n bSE  
  C (161)cost account 成本帐户   ePscSMx&  
  C (162)cost accounting 成本会计   ?AYb@&%  
  C (163)cost accounting manual 成本手册   y1_z(L;I  
  C (164)cost accounts calendar 成本报表的日历时间   Bh5z4  
  C (165)cost adjustment 成本调整   f <pJ_  
  C (166)cost allocation 成本分配   ]CGH )4Pe  
  C (167)cost apportionment 成本分摊   +V9<ug6 T  
  C (168)cost attribution 成本归属   G^2%F5@  
  C (169)cost audit 成本审计   Ngw/H)<c  
  C (170)cost behaviour 成本性态   RhD   
  C (171)cost benefit analysis 成本效益分析   X-j3=8wPM  
  C (172)cost center 成本中心   W_RN@O  
  C (173)cost driver 成本动因
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