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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 Xge]3Ub  
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  1.audit   审计 'ec G:B`S  
  2.attestation   鉴证 ~K'e}<-G  
  3.credibility   可信赖程度 +_^Rxx!XA  
  4.audit of financial statements 财务报表审计 u&4CXv=  
  5.agreed-upon procedures 执行商定程序 .II*wK k  
  6.high levels of assurance 高水平保证 lT.Q)(  
  7.compilation 编制 "i jpqI  
  8.reliability 可靠性 j /d? c5  
  9.relevance 相关性 C]@v60I  
  10.professional skepticism 职业谨慎 dA,irb I0W  
  11.objectivity 客观性 E} Ir<\  
  12. professional competence 专业胜任能力 )1CYs4lp  
  13.Senior/CPA-in-charge 项目经理 8H2zM IB  
  14.audit engagement letter 业务约定书 '8%pEl^   
  15.recurring audit 连续审计 E`E$ }iLs  
  16.the client 委托人 s |40v@ M  
  17.change CPA 更换注册会计 kg,t[Jl  
  18.the existing CPA 现任注册会计师 ~\vGwy  
  19.the successor CPA 后任注册会计师 TFZvZi$u&  
  20.the preceding CPA前任注册会计师 K6u Z4 m;  
  21.issue the audit report 出具审计报告  Om%HrT  
  22.expert 专家 sb1Zm*m6  
  23.the board of directors 董事会 By3y.}'Ub9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^3>Qf  
  25.assess material misstatement risks评估重大错报风险 K &L9Ue  
  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 mT]+wi&  
  27.a general knowledge of —— 初步了解―――的情况 l'yX_`*Iq  
  28.a more knowledge of—— 进一步了解的情况 O $dcy!  
  29.the prior year‘s working papers 以前年度工作底稿 ]V*ku%L0  
  30.minutes of meeting 会议纪要 ,/m@<NyK  
  31.business risks 经营风险 !WTZ =|  
  32.appropriateness 适当性 hMcSB8?  
  33.accounting estimate 会计估计 "zN2+X"&  
  34.management representations 管理层声明 bIvF5d>9#K  
  35.going concern assumption 持续经营假设 3HtLD5%Q  
  36.audit plan 审计计划 rTJ='<hIy  
  37.significant audit areas 重点审计领域 +jpaBr-O#  
  38.error 错误 B: '}SA{  
  39.fraud舞弊 kzky{0yKk=  
  40.modified or additional procedures 修改或追加审计程序 O"'.n5>:`  
  41.misappropriation of assets 侵占资产 0LX"<~3j  
  42.transactions without substance 虚假交易 f+ }Rj0A  
  43.unusual pressures 异常压力 I JPpF`  
  44.the suspected noncompliance 涉嫌存在违法行为 iCz0T,  
  45.materialiy 重要性 @M]uUL-ze  
  46.exceed the materiality level 超过重要性水平 rwZI;t$hf  
  47.approach the materiality level 接近重要性水平 Z.Otci>J  
  48.an acceptably low level 可接受水平 3Jt7IM!9[  
  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 }JP0q  
  50.misstatements or omissions 错报或漏报 6}V)\"u&   
  51.aggregate 总计 {"^LUw8fd  
  52.subsequent events 期后事项 a'NxsByG]s  
  53.adjust the financial statements 调整财务报表 M-#OPj*  
  54.perform additional audit procedures 实施追加的审计程序 E$u9Jbe  
  55.audit risk 审计风险 ,^Cl?\9"  
  56.detection risk 检查风险 Mz?xvP?z  
  57.inappropriate audit opinion 不适当的审计意见 %1Ex{H hb  
  58.material misstatement 重大的错报 ym\AVRO{  
  59.tolerable misstatement 可容忍错报 5g x9W\a ?  
  60.the acceptable level of detection risk 可接受的检查风险 ;8| D4+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |*G$ilu  
  62.simall business 小规模企业 9EPE.+ns  
  63.accounting system 会计系统 PZT]H?  
  64.test of control 控制测试 mYU7b8x_  
  65.walk-through test 穿行测试 TT85 G&#  
  66.communication 沟通 ( M > C  
  67.flow chart 流程图 p"xti+2,  
  68.reperformance of internal control 重新执行 ">8]Oi;g  
  69.audit evidence 审计证据 ]"ZL<?3g  
  70.substantive procedures 实质性程序 Z.4 vKO[<  
  71.assertions 认定 z;c~(o@4  
  72.esistence 存在 y v$@i A  
  73.occurrence 发生 f *Xum[  
  74.completeness 完整性 yN'< iTh  
  75.rights and obligations 权利和义务 S!LLC{  
  76.valuation and allocation 计价和分摊 U<pG P  
  77.cutoff 截止 DH@]d0N  
  78.accuracy 准确性 BLepCF38  
  79.classification 分类 \d"uR@$3mG  
  80.inspection 检查 qD/GYqvm  
  81.supervision of counting 监盘 5l(8{,NDt  
  82.observation 观察 @Cnn8Y&'  
  83.confirmation 函证 P#0U [`ltK  
  84.computation 计算 g':/hlQ  
  85.analytical procedures 分析程序 BzVF!<!  
  86.vouch 核对 : ~R Y  
  87.trace 追查 S= NGJ 0  
  88.audit sampling 审计抽样 IIn sq  
  89.error 误差 vb&1 S  
  90.expected error 预期误差 T%[&[8{8  
  91.population 总体 #hKaH -j  
  92.sampling risk 抽样风险 mQbpv'N  
  93.non- sampling risk 非抽样风险 Zb \E!>V  
  94.sampling unit 抽样单位 sI/]pgt2  
  95.statistical sampling 统计抽样 lmsO 6=I4F  
  96.tolerable error 可容忍误差 K)D5%?D  
  97.the risk of under reliance 信赖不足风险 ~BUzyc%  
  98.the risk of over reliance 信赖过度风险 n?UFFi+a  
  99.the risk of incorrect rejection 误拒风险 D2,2Yy5 y  
  100. the risk of incorrect acceptance 误受风险 bu2@~  
  101.working trial balance 试算平衡表 +i\ +bR  
  102.index and cross-referencing 索引和交叉索引 lc:dKGF6  
  103.cash receipt 现金收入 f;PPB@ :`$  
  104.cash disbursement 现金支出 Y%OJ3B(n|  
  105.bank statement 银行对账单 %',bCd{QW  
  106.bank reconciliation 银行存款余额调节表 (TX\vI&  
  107.balance sheet date 资产负债表日 /'[m6zm]  
  108.net realizable value 可变现净值 eU*0;#  
  109.storeroom 仓库 X\=m  
  110.sale invoice 销售发票 <FkoWN  
  111.price list 价目表 A^%li^qz  
  112.positive confirmation request 积极式询证函 &8!~H<S  
  113.negative confirmation request 消极式询证函 vqeWt[W v  
  114.purchase requisition 请购单 q2$-U&  
  115.receiving report 验收报告 Juhi#&`T  
  116.gross margin 毛利 1#Ls4+]5  
  117.manufacturing overhead 制造费用 nEG+TRZ)\  
  118.material requisition 领料单 ~!Ar`= [  
  119.inventory-taking 存货盘点 CnXl 7"  
  120.bond certificate 债券 pv}k=wqJ1  
  121.stock certificate 股票 zXEu3h  
  122.audit report 审计报告 Z$X[x7e.  
  123.entity 被审计单位 SU` RHAo  
  124.addressee of the audit report 审计报告的收件人 Ala~4_" WL  
  125.unqualified opinion 无保留意见 QE#Ar8tU  
  126.qualified opinion 保留意见 =V[ey  
  127.disclaimer of opinion 无法表示意见 hx5oTJR  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   m|CB')  
  A (2)absorbed overhead 已吸收制造费用 3Ilf lXb  
  A (3)absorption costing 吸收成本计算 xn &$qLB  
  A (4)account 账户,报表   en5sqKqh+  
  A (5)accounting postulate 会计假设   | e%o  
  A (6)accounting series release 会计公告文件   TV['"'D&i  
  A (7)accounting valuation 会计计价   %XQ!>BeE  
  A (8)account sale 承销清单 H[x$65ND  
  A (9)accountability concept 经营责任概念   <mk'n6B  
  A (10)accountancy 会计职业   AB:JXMyK  
  A (11)accountant 会计师   AeZ__X  
  A (12)accounting 会计   Cj +{%^#  
  A (13)agency cost 代理成本   ; 1^ ([>|  
  A (14)accounting bases 会计基础   (v@)nv]U  
  A (15)accounting manual 会计手册   rsGQ : c  
  A (16)accounting period 会计期间   ^p}S5,  
  A (17)accounting policies 会计方针   h(>eHP  
  A (18)accounting rate of return 会计报酬率   xh90qm  
  A (19)accounting reference date 会计参照日   fDzG5}i  
  A (20)accounting reference period 会计参照期间   k%gO  
  A (21)accrual concept 应计概念   d41DcgG'j(  
  A (22)accrual expenses 应计费用   I\8F.J1_  
  A (23)acid test ration 速动比率(酸性测试比率)   P{gGvC,  
  A (24)acquisition 购置   K.R4.{mo  
  A (25)acquisition accounting 收购会计   O'i!}$=g  
  A (26)activity based accounting 作业基础成本计算   2X)n.%4g$;  
  A (27)adjusting events 调整事项   ; Pd nE~  
  A (28)administrative expenses 行政管理费   ?nwFc3qw  
  A (29)advice note 发货通知   cU[^[;4J<  
  A (30)amortization 摊销   r2xXS&9!|  
  A (31)analytical review 分析性检查   1[ 4)Sq?  
  A (32)annual equivalent cost 年度等量成本法   kLfk2A;'i  
  A (33)annual report and accounts 年度报告和报表   YTk"'q-  
  A (34)appraisal cost 检验成本   *?o`90HHP[  
  A (35)appropriation account 盈余分配账户   !VzbNJ&'  
  A (36)articles of association 公司章程细则   !,0%ZG}]7  
  A (37)assets 资产   pVa9g)+z}  
  A (38)assets cover 资产保障   b<]Ae!I'  
  A (39)asset value per share 每股资产价值   ->rr4xaKC  
  A (40)associated company 联营公司   iL6Yk @  
  A (41)attainable standard 可达标准   "B34+fOur  
ox&PFI0Gn  
 A (42)attributable profit 可归属利润   M#CYDEB  
  A (43)audit 审计    <j<V{Wc  
  A (44)audit report 审计报告   bgNN0,+8  
  A (45)auditing standards 审计准则   .:U`4 ->E  
  A (46)authorized share capital 额定股本   iu$:_W_  
  A (47)available hours 可用小时   \Aa{]t  
  A (48)avoidable costs 可避免成本 ~w,c6 Z  
  B (49)back-to-back loan 易币贷款   v"I#.{LiH=  
  B (50)backflush accounting 倒退成本计算   {p R4+g  
  B (51)bad debts 坏帐   7+Z%#G~T  
  B (52)bad debts ratio 坏帐比率   Pf/_lBtL  
  B (53)bank charges 银行手续费   U %?  
  B (54)bank overdraft 银行透支   dW4FMm>|  
  B (55)bank reconciliation 银行存款调节表   /9 ^F_2'_  
  B (56)bank statement 银行对账单   ~A-vIlGt!  
  B (57)bankruptcy 破产   ^K]`ZQjKC  
  B (58)basis of apportionment 分摊基础   a:V2(nY  
  B (59)batch 批量   |vUjoa'.7E  
  B (60)batch costing 分批成本计算   Zai:?%^  
  B (61)beta factor B(市场)风险因素   1I#]OY#>  
  B (62)bill 账单   8rEUZk  
  B (63)bill of exchange 汇票   Gkr?M ^@K  
  B (64)bill of landing 提单   {S6:LsFfm  
  B (65)bill of materials 用料预计单   dR|*VT\  
  B (66)bill payable 应付票据   +WTO_J7  
  B (67)bill receivable 应收票据   ^OZ*Le  
  B (68)bin card 存货记录卡   ,ej89  
  B (69)bonus 红利   a^5.gfzA  
  B (70)book-keeping 薄记   t8:QK9|1  
  B (71)Boston classification 波士顿分类   {n'+P3\T:  
  B (72)breakeven chart 保本图   9[@K4&  
  B (73)breakeven point 保本点   ^lP;JT?  
  B (74)breaking-down time 复位时间   gbvMS*KQz  
  B (75)budget 预算   ENhKuX  
  B (76)budget center 预算中心   u$%;03hJ  
  B (77)budget cost allowance 预算成本折让   ~^<1k-  
  B (78)budget manual 预算手册   ; VH:dg  
  B (79)budget period 预算期间   OC5\3H  
  B (80)budgetary control 预算控制   >gSiH#>  
  B (81)budgeted capacity 预算生产能力   6Qw5_V^0o  
  B (82)burden 制造费用   NQu .%=  
  B (83)business center 经营中心   Iss)7I  
  B (84)business entity 营业个体   TR J5m?x  
  B (85)business unit 经营单位   ^NB\[ &  
 B (86)buy-out management 管理性购买产权   _rakTo8BY  
  B (87)by-product 副产品 uozK'L  
  C (88)called-up share capital 催缴股本   SF. Is=b  
  C (89)capacity 生产能力   ;QS(`SK l  
  C (90)capacity ratios 生产能力比率   HD~o]l=H  
  C (91)capital 资本   *I<L1g%9d  
  C (92)capital assets pricing model资本资产计价模式   WXmR{za   
  C (93)capital commitment 承诺资本   l+XTn;cS  
  C (94)capital employed 已运用的资本   6cVJu%<V  
  C (95)capital expenditure 资本支出   k,h /B  
  C (96)capital expenditureauthorization 资本支出核准   dc=}c/6x  
  C (97)capital expenditure control 资本支出控制   b sM ]5^  
  C (98)capital expenditure proposal资本支出申请   0=erf62=  
  C (99)capital funding planning 资本基金筹集计划   O =gv2e  
  C (100)capital gain 资本收益   kW4B @Zh  
  C (101)capital investment appraisal资本投资评估   s,|"s|P  
  C (102)capital maintenance 资本保全   e anR$I;Yj  
  C (103)capital resource planning 资本资源计划   O-,0c1ts  
  C (104)capital surplus 资本盈余   \C&V)/  
  C (105)capital turnover 资本周转率   Cw$7d:u  
  C (106)card 记录卡   u5O`|I@R  
  C (107)cash 现金   UpFm3gKF  
  C (108)cash account 现金账户   HS@ EV iht  
  C (109)cash book 现金账薄   oU)Hco"_k  
  C (110)cash cow 金牛产品   nAT,y9&  
  C (111)cash flow 现金流量   nmWo:ox4;(  
  C (112)cash discounted 现金贴现   g 5@P  
  C (113)cash flow budget 现金流量预算   Z!foD^&R  
  C (114)cash flow statement 现金流量表   ^hRx{A  
  C (115)cash ledger 现金分类账   `)TuZP_)  
  C (116)cash limit 现金限额   E5QQI9ea  
  C (117)CCA 现时成本会计   $, vX yZ  
  C (118)center 中心   pZ)N,O3  
  C (119)changeover time 变更时间   +[B@83  
  C (120)chartered entity 特许经济个体   T?k!%5,Kj  
  C (121)cheque 支票   `_+%  
  C (122)cheque register 支票登记薄   ^|UD&6 dx  
  C (123)coin analysis 零钱分类   t b>At*tO  
  C (124)classification 分类   r0/aw  
  C (125)clock card 工时卡   ?^gq  
  C (126)code 代码   1a79]-j  
  C (127)commitment accounting 承诺确认会计   rGm x K|R  
  C (128)common cost 共同成本   A/TCJ#>l  
  C (129)company limited byguarantee 有限担保责任公司   C0gO^A.d  
C (130)company limited shares 股份有限公司   z2U^z*n{  
  C (131)competitive position 竞争能力状况   %?m_;iv  
  C (132)concept 概念   :y1,OR/k  
  C (133)conglomerate 跨行业企业   xU;/LJ6  
  C (134)consistency concept 一致性概念   S~hoAl"xb/  
  C (135)consolidated accounts 合并报表   TOw;P:-  
  C (136)consolidation accounting 合并会计   ((AIrE>Rr  
  C (137)consortium 财团   %V|n2/O Y  
  C (138)contingency plan 应急计划   [=]LR9c4  
  C (139)contingent liabilities 或有负债   k *K.ZS688  
  C (140)continuous operation 连续生产   a)QSq<2*  
  C (141)contra 抵消   uN@El1ouY  
  C (142)contract cost 合同成本   1b,MJ~g$  
  C (143)contract costing 合同成本计算   '1"vwXJ"  
  C (144)contribution 贡献毛益   x(7Q5Uk\  
  C (145)contribution centre 贡献中心   cD ?'lB-  
  C (146)contribution chart 贡献图   Dg}$;PK  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #c$z&J7e  
  C (148)contribution to salesration 贡献毛益对销售比率   61Wh %8-  
  C (149)control 控制   .~,=?aq^  
  C (150)control account 控制帐户   UIC~%?oIA  
  C (151)control limits 控制限度   *h M5pw  
  C (152)controllability concept 可控制概念   DCKH^J   
  C (153)controllable cost 可控制成本   in7h^6?I  
  C (154)conversion cost 加工成本     bKt 4  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   B^@X1EE  
  C (156)corporate appraisal 公司评估   Slv91c&md,  
  C (157)corporate planning 公司计划   QxT\_Nej*n  
  C (158)corporate social reporting 公司社会报告   j:7AVnt  
  C (159)corporation 股份公司    vg8Yc  
  C (160)cost 成本   #|/ +znJm  
  C (161)cost account 成本帐户   tE<'*o'  
  C (162)cost accounting 成本会计   [LM9^*sG2V  
  C (163)cost accounting manual 成本手册   a= (vS  
  C (164)cost accounts calendar 成本报表的日历时间   +-NH 4vUg  
  C (165)cost adjustment 成本调整   uxlrJ1~M  
  C (166)cost allocation 成本分配   k:8NOx|s"  
  C (167)cost apportionment 成本分摊   ;r} yeI Sf  
  C (168)cost attribution 成本归属   8'M:u I  
  C (169)cost audit 成本审计   R$bDj >8  
  C (170)cost behaviour 成本性态   Xi0fX$-,  
  C (171)cost benefit analysis 成本效益分析   kD}vK+  
  C (172)cost center 成本中心   `(M0I!t  
  C (173)cost driver 成本动因
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