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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 +H8;*uZ|k,  
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  1.audit   审计 `@r#o&  
  2.attestation   鉴证 "Gm:M  
  3.credibility   可信赖程度 "K*+8 IO2  
  4.audit of financial statements 财务报表审计 Or[uq,Dm16  
  5.agreed-upon procedures 执行商定程序 x1ID6kI[{*  
  6.high levels of assurance 高水平保证 D $[/|%3  
  7.compilation 编制 2\1\Jn#q  
  8.reliability 可靠性 QWWoj[d#  
  9.relevance 相关性 !WReThq  
  10.professional skepticism 职业谨慎 $/uNV1 ]o  
  11.objectivity 客观性 )B' U_*  
  12. professional competence 专业胜任能力 ;o0o6pF  
  13.Senior/CPA-in-charge 项目经理 UZUG ?UUM  
  14.audit engagement letter 业务约定书 !saKAb}d7H  
  15.recurring audit 连续审计 *cn#W]AE  
  16.the client 委托人 |Zo_x} 0  
  17.change CPA 更换注册会计 _*w}"\4_  
  18.the existing CPA 现任注册会计师 &Jw4^ob  
  19.the successor CPA 后任注册会计师 X@7K#@5  
  20.the preceding CPA前任注册会计师 \w=7L- 8  
  21.issue the audit report 出具审计报告 6uH1dsD  
  22.expert 专家 4$+9k;m'  
  23.the board of directors 董事会 T6ZJSKM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +6* .lRA  
  25.assess material misstatement risks评估重大错报风险 v1j]&3O  
  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 ;ckv$S[p  
  27.a general knowledge of —— 初步了解―――的情况 "rA: ;ntz  
  28.a more knowledge of—— 进一步了解的情况 WxS=Aip'  
  29.the prior year‘s working papers 以前年度工作底稿 K!9rH>`\  
  30.minutes of meeting 会议纪要 Z0e+CEzq  
  31.business risks 经营风险 I({ 7a i  
  32.appropriateness 适当性 ;,h*s, i  
  33.accounting estimate 会计估计 _(\\>'1q!  
  34.management representations 管理层声明 q61 rNOw_  
  35.going concern assumption 持续经营假设 T7.u7@V2  
  36.audit plan 审计计划 K,IPVjS  
  37.significant audit areas 重点审计领域 =`X ;fz  
  38.error 错误 "Rp]2'?  
  39.fraud舞弊 O:a$ U:  
  40.modified or additional procedures 修改或追加审计程序 uXNf)?MpA  
  41.misappropriation of assets 侵占资产 g/q$;cB  
  42.transactions without substance 虚假交易 cF[[_  
  43.unusual pressures 异常压力 Eu )7@  
  44.the suspected noncompliance 涉嫌存在违法行为 e-o s0F  
  45.materialiy 重要性 *X;g Y  
  46.exceed the materiality level 超过重要性水平 CW=-@W7  
  47.approach the materiality level 接近重要性水平 ?mt$c6-  
  48.an acceptably low level 可接受水平 GfQP@R"  
  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+O\VNW  
  50.misstatements or omissions 错报或漏报 >~$ S!  
  51.aggregate 总计 #1zWzt|DW  
  52.subsequent events 期后事项 % KY&E>^  
  53.adjust the financial statements 调整财务报表 J 6 S  
  54.perform additional audit procedures 实施追加的审计程序 00G[ `a5  
  55.audit risk 审计风险 /d >f p  
  56.detection risk 检查风险 M{7EFTy!y  
  57.inappropriate audit opinion 不适当的审计意见 |"P5%k#6^>  
  58.material misstatement 重大的错报 1{"fmV  
  59.tolerable misstatement 可容忍错报 kkrQ;i)Z  
  60.the acceptable level of detection risk 可接受的检查风险 =dX*:An  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 't{=n [  
  62.simall business 小规模企业 ,oP-:q!PC  
  63.accounting system 会计系统 ;8g#"p*&  
  64.test of control 控制测试 xsFWF*HPs  
  65.walk-through test 穿行测试 d<6L&8 )<  
  66.communication 沟通 :7Vm]xd}do  
  67.flow chart 流程图 -lMC{~h\(S  
  68.reperformance of internal control 重新执行 5H 1(C#|  
  69.audit evidence 审计证据 $Y,]D*| "K  
  70.substantive procedures 实质性程序 |<ke>j/6n  
  71.assertions 认定 eS@RA2  
  72.esistence 存在 fD\h5`-  
  73.occurrence 发生 `s:| 4;.  
  74.completeness 完整性 VUF7-C*  
  75.rights and obligations 权利和义务 -"a+<(Y  
  76.valuation and allocation 计价和分摊 i}<R >]S  
  77.cutoff 截止 h)wR[N]n  
  78.accuracy 准确性 _k sp;kH?)  
  79.classification 分类 >M:5yk@  
  80.inspection 检查 +d6E)~qKL  
  81.supervision of counting 监盘 'KQu z)-  
  82.observation 观察 z7PPwTBa  
  83.confirmation 函证 '*3+'>   
  84.computation 计算 2z[Pw0#V  
  85.analytical procedures 分析程序 wOi>i`D&  
  86.vouch 核对 S|]~,l2]}  
  87.trace 追查 x2ol   
  88.audit sampling 审计抽样 *qb`wg  
  89.error 误差 7FDraEr#f  
  90.expected error 预期误差 1|gP :t}  
  91.population 总体 9D#PO">|  
  92.sampling risk 抽样风险 6!"15dPN  
  93.non- sampling risk 非抽样风险 Zo0&<QWj  
  94.sampling unit 抽样单位 C}1( @$  
  95.statistical sampling 统计抽样 i ^IvT  
  96.tolerable error 可容忍误差 cE*|8'rSf  
  97.the risk of under reliance 信赖不足风险 |nt J+  
  98.the risk of over reliance 信赖过度风险 @6D<D6`  
  99.the risk of incorrect rejection 误拒风险 5e2m EQU>  
  100. the risk of incorrect acceptance 误受风险 `z=MI66Nl  
  101.working trial balance 试算平衡表 Jx>P%>+<j  
  102.index and cross-referencing 索引和交叉索引 A:NY:#uC  
  103.cash receipt 现金收入 x9_ Lt4  
  104.cash disbursement 现金支出 ;%jt;Xv9  
  105.bank statement 银行对账单 2hu6  
  106.bank reconciliation 银行存款余额调节表 [#Yyw8V#<  
  107.balance sheet date 资产负债表日 D\`$  
  108.net realizable value 可变现净值 gN]`$==c[  
  109.storeroom 仓库 ev?>Nq+Z  
  110.sale invoice 销售发票 Zh(f2urKV  
  111.price list 价目表 q$t& *O_  
  112.positive confirmation request 积极式询证函 J5o"JRJ"  
  113.negative confirmation request 消极式询证函 2hp x%H  
  114.purchase requisition 请购单 Qp=uiXs  
  115.receiving report 验收报告 gR(c;  
  116.gross margin 毛利 =;{S>P!I(t  
  117.manufacturing overhead 制造费用 'QV 4 = h`  
  118.material requisition 领料单 <K0lS;@K  
  119.inventory-taking 存货盘点 wM&G-~9ujk  
  120.bond certificate 债券 Ka{IueSs  
  121.stock certificate 股票 Rxli;blzi  
  122.audit report 审计报告 SUVr&S6Nk  
  123.entity 被审计单位 ZE\t{s0  
  124.addressee of the audit report 审计报告的收件人 -Qgfo|po  
  125.unqualified opinion 无保留意见 ,f1wN{ P  
  126.qualified opinion 保留意见 ;d WqMnV  
  127.disclaimer of opinion 无法表示意见 ld?M,Qd  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8r|LFuI  
  A (2)absorbed overhead 已吸收制造费用 *@ o3{0[Z  
  A (3)absorption costing 吸收成本计算 aH$~':[93  
  A (4)account 账户,报表   M)xK+f2_[  
  A (5)accounting postulate 会计假设   zR .MXr  
  A (6)accounting series release 会计公告文件   vK{K#{  
  A (7)accounting valuation 会计计价   UB1/FM4~  
  A (8)account sale 承销清单 LH_2oJ\  
  A (9)accountability concept 经营责任概念   Ww p^dx`!  
  A (10)accountancy 会计职业   oD8-I^  
  A (11)accountant 会计师   /Yh([P>  
  A (12)accounting 会计   i!HGM=f  
  A (13)agency cost 代理成本   _NkN3f5 1L  
  A (14)accounting bases 会计基础   }n=NHHtJ  
  A (15)accounting manual 会计手册   fr?eOigbl  
  A (16)accounting period 会计期间   Qh[t##I/  
  A (17)accounting policies 会计方针   +?<j SmGW  
  A (18)accounting rate of return 会计报酬率   QCo^#-   
  A (19)accounting reference date 会计参照日   _SaK]7}m!  
  A (20)accounting reference period 会计参照期间   S&Sf}uK  
  A (21)accrual concept 应计概念   ~4^e a  
  A (22)accrual expenses 应计费用   |< V{$),k  
  A (23)acid test ration 速动比率(酸性测试比率)   ?4Lo"igAA  
  A (24)acquisition 购置   ,J^Op   
  A (25)acquisition accounting 收购会计   6vA5L_  
  A (26)activity based accounting 作业基础成本计算   q- Qws0\v.  
  A (27)adjusting events 调整事项   <(MFEIt  
  A (28)administrative expenses 行政管理费   'KL(A-}!  
  A (29)advice note 发货通知   -Gpj^aBU  
  A (30)amortization 摊销   }';& 0p2Z  
  A (31)analytical review 分析性检查   VJ"3G;;  
  A (32)annual equivalent cost 年度等量成本法   Dpd$&Wr0Y  
  A (33)annual report and accounts 年度报告和报表   GEA;9TU|V  
  A (34)appraisal cost 检验成本   zaZ}:N/w(z  
  A (35)appropriation account 盈余分配账户   f+6l0@K2  
  A (36)articles of association 公司章程细则   ;x#>J +QlG  
  A (37)assets 资产   Rv-o__C !  
  A (38)assets cover 资产保障   |$t0cd  
  A (39)asset value per share 每股资产价值   JW\"S  
  A (40)associated company 联营公司   |-fx 0y   
  A (41)attainable standard 可达标准   H1[aNwLr  
~roHnJ>  
 A (42)attributable profit 可归属利润   R}>Do=hAO  
  A (43)audit 审计   6!nb)auVi  
  A (44)audit report 审计报告   r2th6hl~  
  A (45)auditing standards 审计准则   3EvA 5K.  
  A (46)authorized share capital 额定股本   [1C#[Vla  
  A (47)available hours 可用小时   07|NPS  
  A (48)avoidable costs 可避免成本 yFt7fdl2  
  B (49)back-to-back loan 易币贷款   ; ]Aa  
  B (50)backflush accounting 倒退成本计算   ,&=`T 7i  
  B (51)bad debts 坏帐   /v{[Z &z  
  B (52)bad debts ratio 坏帐比率   %\cC]<>  
  B (53)bank charges 银行手续费   z aF0nov  
  B (54)bank overdraft 银行透支   mSfhl(<L  
  B (55)bank reconciliation 银行存款调节表   Lvq ]SzOw  
  B (56)bank statement 银行对账单   q,DX{:  
  B (57)bankruptcy 破产   1,T9HpM  
  B (58)basis of apportionment 分摊基础   mz*z1`\7v\  
  B (59)batch 批量   8ilbX)O  
  B (60)batch costing 分批成本计算   fF("c6:w(  
  B (61)beta factor B(市场)风险因素   .F2nF8  
  B (62)bill 账单   l 5[xJH  
  B (63)bill of exchange 汇票   v+#j>   
  B (64)bill of landing 提单   ib_Gy77Os  
  B (65)bill of materials 用料预计单   VK;x6*Y  
  B (66)bill payable 应付票据   \6hL W_q1  
  B (67)bill receivable 应收票据   ,NEs{! T  
  B (68)bin card 存货记录卡   !5j3gr ~  
  B (69)bonus 红利   \z9?rvT:  
  B (70)book-keeping 薄记   (NdgF+'=  
  B (71)Boston classification 波士顿分类   s vb4uvY  
  B (72)breakeven chart 保本图   %j">&U.[  
  B (73)breakeven point 保本点   nY9qY Fw  
  B (74)breaking-down time 复位时间   :dN35Y]a  
  B (75)budget 预算   rcx;3Vne  
  B (76)budget center 预算中心   p*,P%tX  
  B (77)budget cost allowance 预算成本折让   U.U.\   
  B (78)budget manual 预算手册   &8_;:  
  B (79)budget period 预算期间   Jche79B  
  B (80)budgetary control 预算控制   rx>Tc#g  
  B (81)budgeted capacity 预算生产能力   J'yN' 0  
  B (82)burden 制造费用   ]7kGHIJ|  
  B (83)business center 经营中心   >iH).:j  
  B (84)business entity 营业个体   GB?#1|,  
  B (85)business unit 经营单位   ^-GX&ODa  
 B (86)buy-out management 管理性购买产权   Qz+d[%Q}x  
  B (87)by-product 副产品 @>2rz  
  C (88)called-up share capital 催缴股本   xm|4\H&Bg  
  C (89)capacity 生产能力   m5w9l"U]H  
  C (90)capacity ratios 生产能力比率   )8 :RiG2B  
  C (91)capital 资本   MQ(/l_=zQ  
  C (92)capital assets pricing model资本资产计价模式   npcBpGL{  
  C (93)capital commitment 承诺资本   .k`*$1?73x  
  C (94)capital employed 已运用的资本   Q *]`t@ q  
  C (95)capital expenditure 资本支出   5 ?~-Vv31s  
  C (96)capital expenditureauthorization 资本支出核准   |Xm4(FN\  
  C (97)capital expenditure control 资本支出控制   V`,[=u?c  
  C (98)capital expenditure proposal资本支出申请   v^W?o}W  
  C (99)capital funding planning 资本基金筹集计划   #)A?PO2  
  C (100)capital gain 资本收益   p@8krOo`  
  C (101)capital investment appraisal资本投资评估   #IaBl?}r^  
  C (102)capital maintenance 资本保全   yp{F 8V 8  
  C (103)capital resource planning 资本资源计划   u45h{i-e  
  C (104)capital surplus 资本盈余   7G[ GHc>  
  C (105)capital turnover 资本周转率   ZqbM%(=z(`  
  C (106)card 记录卡   N~}v:rK>g  
  C (107)cash 现金   #/t>}lc  
  C (108)cash account 现金账户   +< \cd9  
  C (109)cash book 现金账薄   .;Utkf'I  
  C (110)cash cow 金牛产品   o\ow{ gh9  
  C (111)cash flow 现金流量   $qtU  
  C (112)cash discounted 现金贴现   ~|Ih JzDt  
  C (113)cash flow budget 现金流量预算   ]2\2/~l  
  C (114)cash flow statement 现金流量表   >9tkx/J  
  C (115)cash ledger 现金分类账   nUud?F^_  
  C (116)cash limit 现金限额   .l( r8qY#  
  C (117)CCA 现时成本会计   9[p }.9/  
  C (118)center 中心   -{8Q= N  
  C (119)changeover time 变更时间   [> &+*c  
  C (120)chartered entity 特许经济个体   (2S!$w%  
  C (121)cheque 支票   xeYySM=  
  C (122)cheque register 支票登记薄   hw ;dm  
  C (123)coin analysis 零钱分类   +?j?|G   
  C (124)classification 分类   %<=vbL9  
  C (125)clock card 工时卡    Z|:_ c  
  C (126)code 代码   @0UwI%.  
  C (127)commitment accounting 承诺确认会计   TFJ{fLG  
  C (128)common cost 共同成本   Z;Ir>^<  
  C (129)company limited byguarantee 有限担保责任公司   >OKS/(I0  
C (130)company limited shares 股份有限公司   U)`3[fo  
  C (131)competitive position 竞争能力状况   @8M'<tr<z  
  C (132)concept 概念   o >Rw}R  
  C (133)conglomerate 跨行业企业   LTYu xZ  
  C (134)consistency concept 一致性概念   U/3e,`c  
  C (135)consolidated accounts 合并报表   Ng."+&  
  C (136)consolidation accounting 合并会计   Ql#W /x,e  
  C (137)consortium 财团   uD ?I>7  
  C (138)contingency plan 应急计划   ^b"x|8  
  C (139)contingent liabilities 或有负债   lk*0c {_L  
  C (140)continuous operation 连续生产   'TK$ndy;7}  
  C (141)contra 抵消   !X\sQNp  
  C (142)contract cost 合同成本   =0s`4Y"+  
  C (143)contract costing 合同成本计算   3Y1TQ;i,wQ  
  C (144)contribution 贡献毛益   f0cYvL ]  
  C (145)contribution centre 贡献中心   hpqHllL  
  C (146)contribution chart 贡献图   c ?p0#3%L#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   de=5=>P7  
  C (148)contribution to salesration 贡献毛益对销售比率   K4?t' dd]  
  C (149)control 控制   ,<Grd5em.  
  C (150)control account 控制帐户   Jm]]>K8.3V  
  C (151)control limits 控制限度   (b`4&sQ<  
  C (152)controllability concept 可控制概念   Qe @A5#  
  C (153)controllable cost 可控制成本   I*+LJy ;j  
  C (154)conversion cost 加工成本   H#kAm!H   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GG@I!2,_  
  C (156)corporate appraisal 公司评估   D y`W5_xSz  
  C (157)corporate planning 公司计划   r{R[[]p  
  C (158)corporate social reporting 公司社会报告   c]%;^)  
  C (159)corporation 股份公司   SmT+L,:D  
  C (160)cost 成本   @wYQLZ  
  C (161)cost account 成本帐户   Xa{~a3Wy  
  C (162)cost accounting 成本会计   k\mXo-:V6  
  C (163)cost accounting manual 成本手册   nxn[ ~~  
  C (164)cost accounts calendar 成本报表的日历时间   wL8bs- U  
  C (165)cost adjustment 成本调整   tf$PaA  
  C (166)cost allocation 成本分配   f7_\).T  
  C (167)cost apportionment 成本分摊   DU/9/ I?~  
  C (168)cost attribution 成本归属   |aI|yq)  
  C (169)cost audit 成本审计   c ,h.`~{  
  C (170)cost behaviour 成本性态   w2 uRN?  
  C (171)cost benefit analysis 成本效益分析   0%h [0jGj  
  C (172)cost center 成本中心   l#2r.q^$|  
  C (173)cost driver 成本动因
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