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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 _BBs{47{E  
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  1.audit   审计 "i~~Q'=7  
  2.attestation   鉴证 uui3jZ:  
  3.credibility   可信赖程度 Fle pM*  
  4.audit of financial statements 财务报表审计 Jn)DZv8?  
  5.agreed-upon procedures 执行商定程序 qt4^e7 o  
  6.high levels of assurance 高水平保证 K)9+3(?  
  7.compilation 编制 C}(9SASs%  
  8.reliability 可靠性 0M 5m8  
  9.relevance 相关性 PR~9*#"v..  
  10.professional skepticism 职业谨慎 Q'Vejz/  
  11.objectivity 客观性 =Bb/Y`Q  
  12. professional competence 专业胜任能力 }g_\?z3gt  
  13.Senior/CPA-in-charge 项目经理 J|:Zs1.<d  
  14.audit engagement letter 业务约定书 < <]uniZ\  
  15.recurring audit 连续审计 #wfb-`,5&9  
  16.the client 委托人 @]X5g8h  
  17.change CPA 更换注册会计 y rmi:=N(  
  18.the existing CPA 现任注册会计师 SB =%(]S  
  19.the successor CPA 后任注册会计师 =JfSg'7  
  20.the preceding CPA前任注册会计师 \#q|.d$ u  
  21.issue the audit report 出具审计报告 v7G&`4~  
  22.expert 专家 [?nM)4d  
  23.the board of directors 董事会 DI7g-h8`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %mMPALN]{  
  25.assess material misstatement risks评估重大错报风险 S F&EVRv  
  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 -VkPy<)  
  27.a general knowledge of —— 初步了解―――的情况 xoyH5ZK@  
  28.a more knowledge of—— 进一步了解的情况 to#N>VfD  
  29.the prior year‘s working papers 以前年度工作底稿 DE" Y(;S  
  30.minutes of meeting 会议纪要 ]]8^j='P'  
  31.business risks 经营风险 KIYs[0*k  
  32.appropriateness 适当性 ^=7XA894  
  33.accounting estimate 会计估计 =w2_1F"  
  34.management representations 管理层声明 &20}64eW%  
  35.going concern assumption 持续经营假设 ":V,&o9n  
  36.audit plan 审计计划 "*Gp@  
  37.significant audit areas 重点审计领域 _"G./X  
  38.error 错误 ZOY zCc(d  
  39.fraud舞弊 L1YiXJ,T,  
  40.modified or additional procedures 修改或追加审计程序 klSAY  
  41.misappropriation of assets 侵占资产 }<qT[m  
  42.transactions without substance 虚假交易 &~sirxR p  
  43.unusual pressures 异常压力 Qs7*_=+h  
  44.the suspected noncompliance 涉嫌存在违法行为 g0>Q* x  
  45.materialiy 重要性 ?<6yKxn  
  46.exceed the materiality level 超过重要性水平 BSHtoD@e7  
  47.approach the materiality level 接近重要性水平 C] >?YR4  
  48.an acceptably low level 可接受水平 5:|=/X%#qp  
  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 'rDai [  
  50.misstatements or omissions 错报或漏报 D2MWrX  
  51.aggregate 总计 p~f=0K  
  52.subsequent events 期后事项 L{Kl!   
  53.adjust the financial statements 调整财务报表 9q_c`  
  54.perform additional audit procedures 实施追加的审计程序 j6DI$tV~  
  55.audit risk 审计风险 +S ],){  
  56.detection risk 检查风险 ,#Mt10e{  
  57.inappropriate audit opinion 不适当的审计意见 yrQf PR  
  58.material misstatement 重大的错报 dBEm7.nh  
  59.tolerable misstatement 可容忍错报 O8)N`#1>+  
  60.the acceptable level of detection risk 可接受的检查风险 vk.P| Y-;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 u?I2|}#  
  62.simall business 小规模企业 ,f^ ICM  
  63.accounting system 会计系统 ^j]_MiA4  
  64.test of control 控制测试 xj;V  
  65.walk-through test 穿行测试 XN}^:j_2  
  66.communication 沟通 HMqR%A  
  67.flow chart 流程图 V2LvE.Kj  
  68.reperformance of internal control 重新执行 0Ait7`  
  69.audit evidence 审计证据 U *:E|'>  
  70.substantive procedures 实质性程序 3H ,?ZFFGz  
  71.assertions 认定 /M Z^;XG  
  72.esistence 存在 17F<vo>l%  
  73.occurrence 发生 <BjrW]pM  
  74.completeness 完整性 U6F1QLSLz  
  75.rights and obligations 权利和义务 ?,^ Aoy  
  76.valuation and allocation 计价和分摊 X}B ]0z>  
  77.cutoff 截止 uS7kkzt-x  
  78.accuracy 准确性 3 @%XR8ss  
  79.classification 分类 oMHTB!A=2  
  80.inspection 检查 2(H-q(  
  81.supervision of counting 监盘 OZ, Xu&N  
  82.observation 观察 iB#*XJ;q  
  83.confirmation 函证 ,)ZI&BL5  
  84.computation 计算 e\r%"~v  
  85.analytical procedures 分析程序 +0g L!r  
  86.vouch 核对 C1o^$Q|j  
  87.trace 追查 Fx )BMP  
  88.audit sampling 审计抽样 vW4n>h}]  
  89.error 误差 4/AE;y X  
  90.expected error 预期误差 u7lO2 C7  
  91.population 总体 Mh~E ]8b  
  92.sampling risk 抽样风险 bW^C30m  
  93.non- sampling risk 非抽样风险 58P[EMhL  
  94.sampling unit 抽样单位 ;Q,, i  
  95.statistical sampling 统计抽样 <.hutU*1  
  96.tolerable error 可容忍误差 vKBi jmE  
  97.the risk of under reliance 信赖不足风险 AK(x;4  
  98.the risk of over reliance 信赖过度风险 pv]" 2'aQ  
  99.the risk of incorrect rejection 误拒风险 sW@_' Lw  
  100. the risk of incorrect acceptance 误受风险 "/Pq/\,R|  
  101.working trial balance 试算平衡表 z]R%'LGu  
  102.index and cross-referencing 索引和交叉索引 ?OS0.  
  103.cash receipt 现金收入  T{)_vQ  
  104.cash disbursement 现金支出 }CL7h;5N 3  
  105.bank statement 银行对账单 fwNj@fl_,e  
  106.bank reconciliation 银行存款余额调节表 5i+cjT2  
  107.balance sheet date 资产负债表日 GA;h7  
  108.net realizable value 可变现净值 8p]9A,Uq&  
  109.storeroom 仓库 GglGFXOL-  
  110.sale invoice 销售发票 \3`r/,wY  
  111.price list 价目表 V.Tn1i-v  
  112.positive confirmation request 积极式询证函 =Y Y 7V!  
  113.negative confirmation request 消极式询证函 BhhFij4  
  114.purchase requisition 请购单 yM Xf&$C  
  115.receiving report 验收报告 yxAy1P;dX  
  116.gross margin 毛利 Rqr>B(|  
  117.manufacturing overhead 制造费用 psUT2  
  118.material requisition 领料单 e, fZ>EJ  
  119.inventory-taking 存货盘点 HI7w@V8Ed  
  120.bond certificate 债券 IKV!0-={!z  
  121.stock certificate 股票 _!,Ees=b  
  122.audit report 审计报告 j4I ~  
  123.entity 被审计单位 .wB'"z8L  
  124.addressee of the audit report 审计报告的收件人 <Xw\:5 F<7  
  125.unqualified opinion 无保留意见 N&^zXY  
  126.qualified opinion 保留意见 %j.n^7i]^:  
  127.disclaimer of opinion 无法表示意见 ~LQzt@G4  
  128.adverse opinion 否定意见
1) 5$,+~lL  
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A (1)ABC 作业基础成本计算   SDB \6[D  
  A (2)absorbed overhead 已吸收制造费用 Zz"8  
  A (3)absorption costing 吸收成本计算 " 6 ~5RCZ  
  A (4)account 账户,报表   4AMe>s  
  A (5)accounting postulate 会计假设   .><-XJ  
  A (6)accounting series release 会计公告文件   t&Q(8Hz  
  A (7)accounting valuation 会计计价   -V-I&sO<  
  A (8)account sale 承销清单 mm;sf  
  A (9)accountability concept 经营责任概念   i%[+C  
  A (10)accountancy 会计职业   @)U;hk)j;  
  A (11)accountant 会计师   #k?.dWZ!  
  A (12)accounting 会计   > l]Ble  
  A (13)agency cost 代理成本    TD%&9$F  
  A (14)accounting bases 会计基础   5RAhm0Op~.  
  A (15)accounting manual 会计手册   f;AI4:#I  
  A (16)accounting period 会计期间   U.X` z3q  
  A (17)accounting policies 会计方针   ~6IY4']m*  
  A (18)accounting rate of return 会计报酬率   6%}`!_N<Mc  
  A (19)accounting reference date 会计参照日   &>&6OV]P'  
  A (20)accounting reference period 会计参照期间   4XAs^>N+  
  A (21)accrual concept 应计概念   2vh }:A_  
  A (22)accrual expenses 应计费用   `!$6F:d_l  
  A (23)acid test ration 速动比率(酸性测试比率)   i I`vu  
  A (24)acquisition 购置   Q-rG~O9-  
  A (25)acquisition accounting 收购会计   fp*6Dv_  
  A (26)activity based accounting 作业基础成本计算   DQ30\b"gU  
  A (27)adjusting events 调整事项   =fJU+N+<  
  A (28)administrative expenses 行政管理费   b $yIM   
  A (29)advice note 发货通知   8d_J9Ho  
  A (30)amortization 摊销   OF03]2j7<|  
  A (31)analytical review 分析性检查   Yxbg _RQm  
  A (32)annual equivalent cost 年度等量成本法   |L`U2.hb  
  A (33)annual report and accounts 年度报告和报表   8|^&~Rl4  
  A (34)appraisal cost 检验成本   X</Sl>[8  
  A (35)appropriation account 盈余分配账户   H6{Bx2J1*  
  A (36)articles of association 公司章程细则   bX$1PY X  
  A (37)assets 资产   ?dbSm3  
  A (38)assets cover 资产保障   qS9<_if2  
  A (39)asset value per share 每股资产价值   _GFh+eS}  
  A (40)associated company 联营公司   g?Tev^D  
  A (41)attainable standard 可达标准   Z,O* p,Gzn  
H(gY =  
 A (42)attributable profit 可归属利润   ^2);*X>  
  A (43)audit 审计   #/o~h|g  
  A (44)audit report 审计报告   kDDC@A $  
  A (45)auditing standards 审计准则   @&Z^WN,x  
  A (46)authorized share capital 额定股本   .{\eco  
  A (47)available hours 可用小时   DxwR&S{  
  A (48)avoidable costs 可避免成本 YoW)]n  
  B (49)back-to-back loan 易币贷款   "T{WOGU+  
  B (50)backflush accounting 倒退成本计算   ^C1LQ Z  
  B (51)bad debts 坏帐   ti  (Hx  
  B (52)bad debts ratio 坏帐比率   jU~ x^Y  
  B (53)bank charges 银行手续费   |9=A"092{  
  B (54)bank overdraft 银行透支   EQ ee5}  
  B (55)bank reconciliation 银行存款调节表   `FQ]ad Fz  
  B (56)bank statement 银行对账单   _dRB=bl"O  
  B (57)bankruptcy 破产   ^8_yJ=~V  
  B (58)basis of apportionment 分摊基础   Y!_{:2H8p  
  B (59)batch 批量   5!fOc]]Ow  
  B (60)batch costing 分批成本计算   ,dR.Sac v  
  B (61)beta factor B(市场)风险因素   HE-5e): k  
  B (62)bill 账单   }6!/Nb  
  B (63)bill of exchange 汇票   > mX6;6FF  
  B (64)bill of landing 提单   sYBmL]Hr  
  B (65)bill of materials 用料预计单   tT>LOI_z  
  B (66)bill payable 应付票据   M:GpyE%  
  B (67)bill receivable 应收票据   U 7.kYu  
  B (68)bin card 存货记录卡   @fYVlHT%E  
  B (69)bonus 红利   E r%&y  
  B (70)book-keeping 薄记   `MCiybl,&P  
  B (71)Boston classification 波士顿分类   RrvC}9ar  
  B (72)breakeven chart 保本图   `(h^z>%  
  B (73)breakeven point 保本点   \c CH/  
  B (74)breaking-down time 复位时间   1P(=0\ P>&  
  B (75)budget 预算   fs 2MYat  
  B (76)budget center 预算中心   )xccs'H  
  B (77)budget cost allowance 预算成本折让   :MY=Q]l  
  B (78)budget manual 预算手册   NI#]#yM+  
  B (79)budget period 预算期间   _%=CW' B  
  B (80)budgetary control 预算控制   OPDT:e86Y=  
  B (81)budgeted capacity 预算生产能力   !5(DU~S*@S  
  B (82)burden 制造费用   hdCd:6   
  B (83)business center 经营中心   Gmi? xGn  
  B (84)business entity 营业个体   Y&j`HO8f  
  B (85)business unit 经营单位   \.}T_,I  
 B (86)buy-out management 管理性购买产权   &TBFt;  
  B (87)by-product 副产品 o=_7KWOA  
  C (88)called-up share capital 催缴股本   (87| :{  
  C (89)capacity 生产能力   OyVP_Yx,V  
  C (90)capacity ratios 生产能力比率   #jW-&a  
  C (91)capital 资本   Or.u*!od&  
  C (92)capital assets pricing model资本资产计价模式   / Qd` ?  
  C (93)capital commitment 承诺资本   =DJ:LmK  
  C (94)capital employed 已运用的资本   U %s@np  
  C (95)capital expenditure 资本支出   )g dLb}  
  C (96)capital expenditureauthorization 资本支出核准   #| _VN %!  
  C (97)capital expenditure control 资本支出控制   KCyV |,+n  
  C (98)capital expenditure proposal资本支出申请   QR#>Ws  
  C (99)capital funding planning 资本基金筹集计划   sFz0:SqhE  
  C (100)capital gain 资本收益   cVW7I  
  C (101)capital investment appraisal资本投资评估   e O\72? K  
  C (102)capital maintenance 资本保全   F-wAQ:  
  C (103)capital resource planning 资本资源计划   ,M.}Qak^  
  C (104)capital surplus 资本盈余   #4O4,F>e  
  C (105)capital turnover 资本周转率   8#yu.\N.xt  
  C (106)card 记录卡   h8asj0  
  C (107)cash 现金   Pd~=:4  
  C (108)cash account 现金账户   H?];8wq$G  
  C (109)cash book 现金账薄   jeWv~JA%L|  
  C (110)cash cow 金牛产品   @d0f+9d  
  C (111)cash flow 现金流量   O*l , &5  
  C (112)cash discounted 现金贴现   @@H_3!B%4v  
  C (113)cash flow budget 现金流量预算   )1 T2u  
  C (114)cash flow statement 现金流量表   K 77iv  
  C (115)cash ledger 现金分类账   NplyvjQN;  
  C (116)cash limit 现金限额   MSQ^ovph  
  C (117)CCA 现时成本会计   P-Y_$Nv0g  
  C (118)center 中心   ,~naKd.ZY  
  C (119)changeover time 变更时间   _x<NGIz  
  C (120)chartered entity 特许经济个体   !92e$GJ} ;  
  C (121)cheque 支票   PiKP.   
  C (122)cheque register 支票登记薄   aYaEy(m  
  C (123)coin analysis 零钱分类   [[IMf-]  
  C (124)classification 分类   "a)6g0gw  
  C (125)clock card 工时卡   iibG$?(  
  C (126)code 代码   hU""YP ~y  
  C (127)commitment accounting 承诺确认会计   \t7yH]:>@  
  C (128)common cost 共同成本   I;t@w bY,  
  C (129)company limited byguarantee 有限担保责任公司   U<w8jVE  
C (130)company limited shares 股份有限公司   ZX:rqc  
  C (131)competitive position 竞争能力状况   UmWXv#q\l  
  C (132)concept 概念   <3{MS],<<  
  C (133)conglomerate 跨行业企业   ~gd #cL%  
  C (134)consistency concept 一致性概念   Lmte ~oBi  
  C (135)consolidated accounts 合并报表   losqc *|  
  C (136)consolidation accounting 合并会计   />S^`KSTM  
  C (137)consortium 财团   jG[Vp b  
  C (138)contingency plan 应急计划   "TJu<O"2  
  C (139)contingent liabilities 或有负债   V+"%BrM  
  C (140)continuous operation 连续生产   JLE&nbKS  
  C (141)contra 抵消   ;bB#P g  
  C (142)contract cost 合同成本   9O3#d  
  C (143)contract costing 合同成本计算   r&E  gP  
  C (144)contribution 贡献毛益   |&=-Nm  
  C (145)contribution centre 贡献中心   %i9 e<.Ot  
  C (146)contribution chart 贡献图   qS+;u`s  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   QgqJ #  
  C (148)contribution to salesration 贡献毛益对销售比率   K|Sq_/#+U  
  C (149)control 控制   }N[X<9^ Z  
  C (150)control account 控制帐户   9i5?J]o^  
  C (151)control limits 控制限度   +-<G(^  
  C (152)controllability concept 可控制概念   T o["o!(;z  
  C (153)controllable cost 可控制成本   f Ioc)T  
  C (154)conversion cost 加工成本   :0l+x 0l}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }pMVl  
  C (156)corporate appraisal 公司评估   Dds-;9  
  C (157)corporate planning 公司计划   UN.;w3`Oc  
  C (158)corporate social reporting 公司社会报告   ,-e}X w9  
  C (159)corporation 股份公司   [;z\bV<S  
  C (160)cost 成本   Vn^GJ'^  
  C (161)cost account 成本帐户   oFU:]+.+D  
  C (162)cost accounting 成本会计   w{W+W J  
  C (163)cost accounting manual 成本手册   l/G +X j4M  
  C (164)cost accounts calendar 成本报表的日历时间   S/`#6  
  C (165)cost adjustment 成本调整   Qfn:5B]tI  
  C (166)cost allocation 成本分配   "#O9ij  
  C (167)cost apportionment 成本分摊   +06{5-,  
  C (168)cost attribution 成本归属   srv4kodj  
  C (169)cost audit 成本审计   e3 v^j$  
  C (170)cost behaviour 成本性态   "u^Erj# /  
  C (171)cost benefit analysis 成本效益分析    :RnUNz  
  C (172)cost center 成本中心   a*cWj }u  
  C (173)cost driver 成本动因
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