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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 a>XlkkX  
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  1.audit   审计 e:kd0)9  
  2.attestation   鉴证 EwH_k  
  3.credibility   可信赖程度 t~@~XI5  
  4.audit of financial statements 财务报表审计 P{_Xg,Z  
  5.agreed-upon procedures 执行商定程序 ; E]^7T  
  6.high levels of assurance 高水平保证 K~ShV  
  7.compilation 编制 hj|P*yKV  
  8.reliability 可靠性 Ec;{N  
  9.relevance 相关性 l&4+v.zr  
  10.professional skepticism 职业谨慎 !$5.\D  
  11.objectivity 客观性 n%1I}?$fO  
  12. professional competence 专业胜任能力 {Wp5Ane  
  13.Senior/CPA-in-charge 项目经理 nFY6K%[  
  14.audit engagement letter 业务约定书 UOAL7  
  15.recurring audit 连续审计 ( 17=|s  
  16.the client 委托人 J_ S]jE{  
  17.change CPA 更换注册会计 5<?s86GHh'  
  18.the existing CPA 现任注册会计师 > qhoGg  
  19.the successor CPA 后任注册会计师 ~99DE78  
  20.the preceding CPA前任注册会计师 +X&b  
  21.issue the audit report 出具审计报告 $^;b 1bnO  
  22.expert 专家 gV-x1s+  
  23.the board of directors 董事会 %qj8*1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r^,XpRe&M  
  25.assess material misstatement risks评估重大错报风险 j9G1  _  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5$w`m3>i(  
  27.a general knowledge of —— 初步了解―――的情况 6 (@U+`  
  28.a more knowledge of—— 进一步了解的情况 )r^)e 4UI  
  29.the prior year‘s working papers 以前年度工作底稿 pk,]yi,ZF  
  30.minutes of meeting 会议纪要 b ?-VZA:  
  31.business risks 经营风险 ;)nV  
  32.appropriateness 适当性 /9..hEq^  
  33.accounting estimate 会计估计 Q7vTTn\  
  34.management representations 管理层声明 ohPCYt  
  35.going concern assumption 持续经营假设 S_ Pa .  
  36.audit plan 审计计划 G^Q8B^Lg  
  37.significant audit areas 重点审计领域 C+=8?u<  
  38.error 错误 v Ol<  
  39.fraud舞弊 5o&noRIIr  
  40.modified or additional procedures 修改或追加审计程序 R<GnPN:c  
  41.misappropriation of assets 侵占资产 Fw!TTH6l0  
  42.transactions without substance 虚假交易 '**dD2 n  
  43.unusual pressures 异常压力 h &R1"  
  44.the suspected noncompliance 涉嫌存在违法行为 (+^z9p7/!  
  45.materialiy 重要性 sKK*{+,kh;  
  46.exceed the materiality level 超过重要性水平 _R 6+bB$  
  47.approach the materiality level 接近重要性水平 Sb;=YW 1<  
  48.an acceptably low level 可接受水平 5i42o+'  
  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 _'"whZ)2  
  50.misstatements or omissions 错报或漏报 RZg8y+jM  
  51.aggregate 总计 Xbp~cn  
  52.subsequent events 期后事项 l#;DO9  
  53.adjust the financial statements 调整财务报表 ;I^+u0ga  
  54.perform additional audit procedures 实施追加的审计程序 |)vC^=N{+  
  55.audit risk 审计风险 `f~\d.*U  
  56.detection risk 检查风险 fd<a%nSD  
  57.inappropriate audit opinion 不适当的审计意见 m\hzQ9  
  58.material misstatement 重大的错报 {r,MRZaa  
  59.tolerable misstatement 可容忍错报 L~PBD?l  
  60.the acceptable level of detection risk 可接受的检查风险 1'G&PX   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 wcI? .  
  62.simall business 小规模企业 O ^+H:Y|  
  63.accounting system 会计系统 x  #Um`  
  64.test of control 控制测试 -J<{NF  
  65.walk-through test 穿行测试 %gb4(~E+N  
  66.communication 沟通 sOY+ X  
  67.flow chart 流程图 #S*`7MvM  
  68.reperformance of internal control 重新执行 3?+CP-T-j  
  69.audit evidence 审计证据 (&)PlIi7  
  70.substantive procedures 实质性程序 &Oih#I  
  71.assertions 认定 /#C}1emK  
  72.esistence 存在 OrJuE[R.  
  73.occurrence 发生 T|o ]8z  
  74.completeness 完整性 v, VCbmc  
  75.rights and obligations 权利和义务 \[57Dmo  
  76.valuation and allocation 计价和分摊 'Cv>V"X: `  
  77.cutoff 截止 7`c\~_Df_  
  78.accuracy 准确性 J:!m49fF  
  79.classification 分类 ,@#))2<RK  
  80.inspection 检查 -s z SA  
  81.supervision of counting 监盘 &P@dx=6d  
  82.observation 观察 5>e#SW  
  83.confirmation 函证 N-9Vx#i  
  84.computation 计算 1#D&cx6  
  85.analytical procedures 分析程序 {%"n[DLps  
  86.vouch 核对 fQkfU;5  
  87.trace 追查 l[AQyR1+/  
  88.audit sampling 审计抽样 NZTG)<  
  89.error 误差 PXRkK63  
  90.expected error 预期误差 1[g -f ,  
  91.population 总体 K|{IX^3)V  
  92.sampling risk 抽样风险 qq,#bRe  
  93.non- sampling risk 非抽样风险 @5rl;C  
  94.sampling unit 抽样单位 X^td`}F/=V  
  95.statistical sampling 统计抽样 C;UqLMrOI  
  96.tolerable error 可容忍误差 P"%QFt,  
  97.the risk of under reliance 信赖不足风险 OABMIgX  
  98.the risk of over reliance 信赖过度风险 (T9Q6 \sa  
  99.the risk of incorrect rejection 误拒风险 s.#%hPX{  
  100. the risk of incorrect acceptance 误受风险 =1vl-*uYh  
  101.working trial balance 试算平衡表 $\w<.)"#  
  102.index and cross-referencing 索引和交叉索引 EDA%qNd]j  
  103.cash receipt 现金收入 BWWO=N  
  104.cash disbursement 现金支出 ,Hzz:ce  
  105.bank statement 银行对账单 &qjc+-r{l  
  106.bank reconciliation 银行存款余额调节表 l@irA tg4  
  107.balance sheet date 资产负债表日 QCD MRh n  
  108.net realizable value 可变现净值 sMn)[k vX  
  109.storeroom 仓库 !<8-juY  
  110.sale invoice 销售发票 Mxmo}tt  
  111.price list 价目表 nc2=S^Fqu  
  112.positive confirmation request 积极式询证函 A5\00O~  
  113.negative confirmation request 消极式询证函 4!</JZX~$  
  114.purchase requisition 请购单 wqnHaWd*  
  115.receiving report 验收报告 e2><Y<  
  116.gross margin 毛利 4m:D8&D_M  
  117.manufacturing overhead 制造费用 X "k:+  
  118.material requisition 领料单 6/5Xy69:h  
  119.inventory-taking 存货盘点 3OlXi9>3  
  120.bond certificate 债券 $1E'0M`  
  121.stock certificate 股票 IrMUw$  
  122.audit report 审计报告 'nMj<:0wlD  
  123.entity 被审计单位 Xt .ca,`U  
  124.addressee of the audit report 审计报告的收件人 n6xJ  
  125.unqualified opinion 无保留意见 q^w@l   
  126.qualified opinion 保留意见 Ov-Y.+L:  
  127.disclaimer of opinion 无法表示意见 li3 7*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^cnTZzT#Q  
  A (2)absorbed overhead 已吸收制造费用 Ym8 V)  
  A (3)absorption costing 吸收成本计算 V"Sa9P{y"  
  A (4)account 账户,报表   */6lyODf  
  A (5)accounting postulate 会计假设    CK"OHjR  
  A (6)accounting series release 会计公告文件   JE * d-  
  A (7)accounting valuation 会计计价   =`KA@~XH4  
  A (8)account sale 承销清单 GiK4LJ~cH)  
  A (9)accountability concept 经营责任概念   Q;xJ/4 Z"  
  A (10)accountancy 会计职业   (k^o[HF  
  A (11)accountant 会计师   `9* |Y8:  
  A (12)accounting 会计   Tfz _h~D  
  A (13)agency cost 代理成本   {6tj$&\)  
  A (14)accounting bases 会计基础   )vsX (/WU  
  A (15)accounting manual 会计手册   }1#prQ0F  
  A (16)accounting period 会计期间   Z_h-5VU-  
  A (17)accounting policies 会计方针   >\o._?xSA  
  A (18)accounting rate of return 会计报酬率   xep8CimP'  
  A (19)accounting reference date 会计参照日   EvKzpxCh  
  A (20)accounting reference period 会计参照期间   :OFs" bC  
  A (21)accrual concept 应计概念   :Dj0W8V  
  A (22)accrual expenses 应计费用   kRb  %:*  
  A (23)acid test ration 速动比率(酸性测试比率)   _M) G  
  A (24)acquisition 购置   |kGQ~:k+P  
  A (25)acquisition accounting 收购会计   /&  W&  
  A (26)activity based accounting 作业基础成本计算   YvG=P<_xw  
  A (27)adjusting events 调整事项   sR4B/1'E  
  A (28)administrative expenses 行政管理费   bgYUsc*uR  
  A (29)advice note 发货通知   AnK~<9WQj  
  A (30)amortization 摊销   ^m/7T wD  
  A (31)analytical review 分析性检查   fgoLN\  
  A (32)annual equivalent cost 年度等量成本法   .]e_je_  
  A (33)annual report and accounts 年度报告和报表   >/4N:=.h  
  A (34)appraisal cost 检验成本   v{X<6^g  
  A (35)appropriation account 盈余分配账户   }0Ie Kpu5  
  A (36)articles of association 公司章程细则   :2.<JUDM  
  A (37)assets 资产   !<3!ORFO  
  A (38)assets cover 资产保障   U0;pl2  
  A (39)asset value per share 每股资产价值   ni85Ne$  
  A (40)associated company 联营公司   \c}pzBFd  
  A (41)attainable standard 可达标准   WDi2m"  
al"=ld(  
 A (42)attributable profit 可归属利润   U,K=(I7OBX  
  A (43)audit 审计   Yi j^hs@eV  
  A (44)audit report 审计报告   I.[Lv7U-  
  A (45)auditing standards 审计准则   fKW)h?.Kd  
  A (46)authorized share capital 额定股本   bd\%K`JQ{  
  A (47)available hours 可用小时   FP'-=zgc  
  A (48)avoidable costs 可避免成本 ,`bmue5  
  B (49)back-to-back loan 易币贷款   ,M9e *  
  B (50)backflush accounting 倒退成本计算   bC /Ql  
  B (51)bad debts 坏帐   9:P\)'y?  
  B (52)bad debts ratio 坏帐比率   :,ucJ|  
  B (53)bank charges 银行手续费   T& 4f} g/  
  B (54)bank overdraft 银行透支   @THa[|(S  
  B (55)bank reconciliation 银行存款调节表   N8iLI`  
  B (56)bank statement 银行对账单   ` {qt4zd0  
  B (57)bankruptcy 破产   M-Ek(K3SRf  
  B (58)basis of apportionment 分摊基础   ?t5<S]'r$  
  B (59)batch 批量   KM+[1Ze$  
  B (60)batch costing 分批成本计算   4T-"\tmg/  
  B (61)beta factor B(市场)风险因素   c'>_JlG~  
  B (62)bill 账单   DL<;qhte  
  B (63)bill of exchange 汇票   .8->n aj|  
  B (64)bill of landing 提单   g4u 6#.m(  
  B (65)bill of materials 用料预计单   y 2)W"PuG  
  B (66)bill payable 应付票据   c5_/i7  
  B (67)bill receivable 应收票据   f^ja2.*%?  
  B (68)bin card 存货记录卡   "x vizvR  
  B (69)bonus 红利   K3Bw3j 9  
  B (70)book-keeping 薄记   UiVGOQq  
  B (71)Boston classification 波士顿分类   2M*i'K;;)P  
  B (72)breakeven chart 保本图   snWe&-  
  B (73)breakeven point 保本点   1F_$[iIX]  
  B (74)breaking-down time 复位时间   S:XsO9:{  
  B (75)budget 预算   W* Si"s2  
  B (76)budget center 预算中心   Ze[,0Y!u&  
  B (77)budget cost allowance 预算成本折让   ! 1=*"H%t  
  B (78)budget manual 预算手册   nEUUD3a  
  B (79)budget period 预算期间   kno[!A7_6  
  B (80)budgetary control 预算控制   4l7 Ny\J  
  B (81)budgeted capacity 预算生产能力   '#XT[\  
  B (82)burden 制造费用   ^|SiqE  
  B (83)business center 经营中心   dr(-k3ex  
  B (84)business entity 营业个体   ; NH^+h  
  B (85)business unit 经营单位   z)(W x">  
 B (86)buy-out management 管理性购买产权   9;'#,b*(  
  B (87)by-product 副产品 J?dLI_{ <  
  C (88)called-up share capital 催缴股本   e=l:!E10  
  C (89)capacity 生产能力   +TyN;e   
  C (90)capacity ratios 生产能力比率   aL_/2/@X8  
  C (91)capital 资本   ?% [~J  
  C (92)capital assets pricing model资本资产计价模式   jo^c> ur  
  C (93)capital commitment 承诺资本   $_iE^zZaU^  
  C (94)capital employed 已运用的资本   ="5D}%  
  C (95)capital expenditure 资本支出    DR{O.TX  
  C (96)capital expenditureauthorization 资本支出核准   x. #E3xI  
  C (97)capital expenditure control 资本支出控制   $4^SWT.  
  C (98)capital expenditure proposal资本支出申请   @gfW*PNjlP  
  C (99)capital funding planning 资本基金筹集计划   d!UxFY@  
  C (100)capital gain 资本收益   zPx R=0|  
  C (101)capital investment appraisal资本投资评估   \+#EO%sN1%  
  C (102)capital maintenance 资本保全   }W'4(V;:  
  C (103)capital resource planning 资本资源计划   Xl<iR]lda  
  C (104)capital surplus 资本盈余   7f}uRXBV$A  
  C (105)capital turnover 资本周转率   x+j@YWDpG"  
  C (106)card 记录卡   A .Wf6o  
  C (107)cash 现金   !\<a2>4$T  
  C (108)cash account 现金账户   XPU>} 4{  
  C (109)cash book 现金账薄   tfN[- 3)Z  
  C (110)cash cow 金牛产品   b _<n]P*)  
  C (111)cash flow 现金流量   oOaFA+0x  
  C (112)cash discounted 现金贴现   n| {#5#  
  C (113)cash flow budget 现金流量预算   @,n)1*{P  
  C (114)cash flow statement 现金流量表   oX8EY l  
  C (115)cash ledger 现金分类账   TIxOMYy  
  C (116)cash limit 现金限额   \yu7,v  
  C (117)CCA 现时成本会计   D*Zj oU  
  C (118)center 中心   9OV@z6  
  C (119)changeover time 变更时间   |$b8(g$s)  
  C (120)chartered entity 特许经济个体   F_(~b  
  C (121)cheque 支票    0U@#&pUc  
  C (122)cheque register 支票登记薄   !8[T*'LJ-  
  C (123)coin analysis 零钱分类   2 4+  
  C (124)classification 分类   W~0rSVD$<z  
  C (125)clock card 工时卡   K^U ="  
  C (126)code 代码   B=r DU$z  
  C (127)commitment accounting 承诺确认会计   aTTkj\4  
  C (128)common cost 共同成本   9zb1t1[ W  
  C (129)company limited byguarantee 有限担保责任公司   :Y\ ~[Y  
C (130)company limited shares 股份有限公司   ;_vhKU)%J#  
  C (131)competitive position 竞争能力状况   C@6:uiT$  
  C (132)concept 概念   @b,H'WvhfS  
  C (133)conglomerate 跨行业企业   Q{|%kU"  
  C (134)consistency concept 一致性概念   Yu\$Y0 {]  
  C (135)consolidated accounts 合并报表   XZ~kXE;B(  
  C (136)consolidation accounting 合并会计    C3{hf  
  C (137)consortium 财团   @k&6\1/U  
  C (138)contingency plan 应急计划   (<r)xkn  
  C (139)contingent liabilities 或有负债   } Xo#/9  
  C (140)continuous operation 连续生产   7%i'F=LzT  
  C (141)contra 抵消   B`Z3e%g#  
  C (142)contract cost 合同成本   < j:\;mi;  
  C (143)contract costing 合同成本计算   JI[8n$pr]  
  C (144)contribution 贡献毛益   G;}WZy  
  C (145)contribution centre 贡献中心   1hY|XZ%qd  
  C (146)contribution chart 贡献图   $G`CXhbl  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   qC> tni%  
  C (148)contribution to salesration 贡献毛益对销售比率   Ohk\P;}  
  C (149)control 控制   `P;r[j"  
  C (150)control account 控制帐户   lc[6Mpi7s[  
  C (151)control limits 控制限度   #\w N2`" W  
  C (152)controllability concept 可控制概念   oI{.{]  
  C (153)controllable cost 可控制成本   (vO3vCYeQ  
  C (154)conversion cost 加工成本   1~c\J0h)d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ng3ZK  
  C (156)corporate appraisal 公司评估   ZKXE7p i  
  C (157)corporate planning 公司计划   <#h,_WP*  
  C (158)corporate social reporting 公司社会报告   22ON=NN  
  C (159)corporation 股份公司   k_,7#:+  
  C (160)cost 成本   `s}L3bR]  
  C (161)cost account 成本帐户   -/pz3n  
  C (162)cost accounting 成本会计   }ouGxs+^[  
  C (163)cost accounting manual 成本手册   miaH,hm  
  C (164)cost accounts calendar 成本报表的日历时间   ] #@:VR  
  C (165)cost adjustment 成本调整   X$>F78e*  
  C (166)cost allocation 成本分配   b!]O]dk#  
  C (167)cost apportionment 成本分摊   no3yzF3Hi  
  C (168)cost attribution 成本归属   n?fy@R  
  C (169)cost audit 成本审计   ik(Du/  
  C (170)cost behaviour 成本性态   ?>h ~"D#  
  C (171)cost benefit analysis 成本效益分析   JB~^J5#[Oh  
  C (172)cost center 成本中心   +Ww] %`_  
  C (173)cost driver 成本动因
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