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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 -46C!6a  
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  1.audit   审计 F1L:,. e`  
  2.attestation   鉴证 b#7{{ @H  
  3.credibility   可信赖程度 x#Sqn #  
  4.audit of financial statements 财务报表审计 .{y uo{u  
  5.agreed-upon procedures 执行商定程序 y~()|L[  
  6.high levels of assurance 高水平保证 P#=`2a#G  
  7.compilation 编制 Aq3}Ng  
  8.reliability 可靠性 8\:NMP8W\  
  9.relevance 相关性 AU2i%Q!  
  10.professional skepticism 职业谨慎 `ZC<W]WYX/  
  11.objectivity 客观性 yX~v-N!X  
  12. professional competence 专业胜任能力 pAT7)Ch  
  13.Senior/CPA-in-charge 项目经理 +TXX$)3%  
  14.audit engagement letter 业务约定书 h@a+NE8  
  15.recurring audit 连续审计 b0oMs=uBn  
  16.the client 委托人 fW?o@vlO  
  17.change CPA 更换注册会计 "~'b  
  18.the existing CPA 现任注册会计师 @')[FEdW  
  19.the successor CPA 后任注册会计师 ~6p[El#tS  
  20.the preceding CPA前任注册会计师 fkac_X$7  
  21.issue the audit report 出具审计报告 P#AW\ d^"B  
  22.expert 专家 t .;LnrY  
  23.the board of directors 董事会 %n*-VAfE\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7Hs%Cc"  
  25.assess material misstatement risks评估重大错报风险 P-9<YN  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 MdW]MW {  
  27.a general knowledge of —— 初步了解―――的情况 A{A\RSZ0  
  28.a more knowledge of—— 进一步了解的情况 WYr/oRO  
  29.the prior year‘s working papers 以前年度工作底稿 aTt 12Sc  
  30.minutes of meeting 会议纪要 I"GB <oB  
  31.business risks 经营风险 j :VbrR  
  32.appropriateness 适当性 |j,"Pl}il^  
  33.accounting estimate 会计估计 8SGo9[U2  
  34.management representations 管理层声明 w4gJoxY-`  
  35.going concern assumption 持续经营假设 ')$+G152  
  36.audit plan 审计计划 o,)?!{k}  
  37.significant audit areas 重点审计领域 !_Wi!Vr_  
  38.error 错误 6ZP"p<xX  
  39.fraud舞弊 h D/*h*}T>  
  40.modified or additional procedures 修改或追加审计程序 ynQ: > tw  
  41.misappropriation of assets 侵占资产 }R{ ts  
  42.transactions without substance 虚假交易 ZusEfh?  
  43.unusual pressures 异常压力 sr{a(4*\  
  44.the suspected noncompliance 涉嫌存在违法行为 X"fb;sGT  
  45.materialiy 重要性 e7sp =I ,  
  46.exceed the materiality level 超过重要性水平 =o$sxb E(  
  47.approach the materiality level 接近重要性水平 hbY5l}\5  
  48.an acceptably low level 可接受水平 ~GZY5HF  
  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 Jt}Bpg!J  
  50.misstatements or omissions 错报或漏报 fSokm4]vg  
  51.aggregate 总计 uo@n(>}EL  
  52.subsequent events 期后事项 N u<_}  
  53.adjust the financial statements 调整财务报表 I+tb[*X+  
  54.perform additional audit procedures 实施追加的审计程序 %yv<y+yP~  
  55.audit risk 审计风险 # mV{#B=  
  56.detection risk 检查风险 <4HDZ{"M  
  57.inappropriate audit opinion 不适当的审计意见 K/|Z$4 S  
  58.material misstatement 重大的错报 kH G"XTL  
  59.tolerable misstatement 可容忍错报 2h5nMI]'  
  60.the acceptable level of detection risk 可接受的检查风险 (KDD e}f  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 =4FXBPoQK  
  62.simall business 小规模企业 xLK<W"%0  
  63.accounting system 会计系统 &E.^jR~*  
  64.test of control 控制测试 uM_wjP  
  65.walk-through test 穿行测试 AP'*Nh@Ik(  
  66.communication 沟通 w5Y04J  
  67.flow chart 流程图 iKX-myCz  
  68.reperformance of internal control 重新执行 a,k>Q`  
  69.audit evidence 审计证据 v|dBSX9k0  
  70.substantive procedures 实质性程序 e4? >-  
  71.assertions 认定 `erV$( M  
  72.esistence 存在 [YlKR'_  
  73.occurrence 发生 =T HpdtL  
  74.completeness 完整性 x!5'`A!W%  
  75.rights and obligations 权利和义务 ]:XoRyIZ1[  
  76.valuation and allocation 计价和分摊 H4:`6 PSL  
  77.cutoff 截止 fF7bBE)L/|  
  78.accuracy 准确性 3G}x;Cp\D  
  79.classification 分类 A%KDiIA  
  80.inspection 检查 }fb#G<3  
  81.supervision of counting 监盘 0i!u UF  
  82.observation 观察 ywGd>@  
  83.confirmation 函证 ~*z% e*EL  
  84.computation 计算 xhV O3LW'  
  85.analytical procedures 分析程序 aX)I3^ar  
  86.vouch 核对 `6~Aoe  
  87.trace 追查 a&/#X9/  
  88.audit sampling 审计抽样 (l^3Z3zf&  
  89.error 误差 itBwCIjG  
  90.expected error 预期误差 .F   
  91.population 总体 O}-jCW;K  
  92.sampling risk 抽样风险 /:~\5}tW  
  93.non- sampling risk 非抽样风险 1OCeN%4]Qk  
  94.sampling unit 抽样单位 }B\a<0L/  
  95.statistical sampling 统计抽样 Ve}(s?hU5  
  96.tolerable error 可容忍误差 f$e[u E r  
  97.the risk of under reliance 信赖不足风险 [ 9 {*94M  
  98.the risk of over reliance 信赖过度风险 oHd FMD@  
  99.the risk of incorrect rejection 误拒风险 xS4w5i2  
  100. the risk of incorrect acceptance 误受风险 EofymAi%  
  101.working trial balance 试算平衡表 _aGOb;h  
  102.index and cross-referencing 索引和交叉索引 .}t~'*D  
  103.cash receipt 现金收入 v1o#1;  
  104.cash disbursement 现金支出 $WyD^|~SF  
  105.bank statement 银行对账单 vQosPS_2L  
  106.bank reconciliation 银行存款余额调节表 G&D7a/G\  
  107.balance sheet date 资产负债表日 H?<N.Dq  
  108.net realizable value 可变现净值 n0r+A^]  
  109.storeroom 仓库 C7lH]`W|/  
  110.sale invoice 销售发票 IUE~_7  
  111.price list 价目表 "c3Grfoz  
  112.positive confirmation request 积极式询证函 S%bCyK%p  
  113.negative confirmation request 消极式询证函 F, W~,y  
  114.purchase requisition 请购单 +T|JK7  
  115.receiving report 验收报告 ~ {E'@MU  
  116.gross margin 毛利 N60rgSzI  
  117.manufacturing overhead 制造费用 )97SnCkal  
  118.material requisition 领料单 Dv|#u|iw  
  119.inventory-taking 存货盘点 [Y|8\Ph`&  
  120.bond certificate 债券 fd +hA  
  121.stock certificate 股票 HePUWL'  
  122.audit report 审计报告 LJd5;so-  
  123.entity 被审计单位 ii[F]sR\  
  124.addressee of the audit report 审计报告的收件人 7!@-*/|!S9  
  125.unqualified opinion 无保留意见 d4u})  
  126.qualified opinion 保留意见 e- :yb^  
  127.disclaimer of opinion 无法表示意见 &+Z,hs9%  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   S^-DK~Xt4  
  A (2)absorbed overhead 已吸收制造费用 P\yDa*m  
  A (3)absorption costing 吸收成本计算 ?I6fye7  
  A (4)account 账户,报表    CJ1 7n  
  A (5)accounting postulate 会计假设   /1"(cQ%?  
  A (6)accounting series release 会计公告文件   'Y*E<6:  
  A (7)accounting valuation 会计计价   @Z* W  
  A (8)account sale 承销清单 Bp_$.!Qy  
  A (9)accountability concept 经营责任概念   <'qeXgi  
  A (10)accountancy 会计职业   iq8Grd L"  
  A (11)accountant 会计师    f\]sz?KY  
  A (12)accounting 会计   .z]Wyx&/U  
  A (13)agency cost 代理成本   g[1gF&  
  A (14)accounting bases 会计基础   k.5u  
  A (15)accounting manual 会计手册   ?u{~>  
  A (16)accounting period 会计期间   )U~=Pf"  
  A (17)accounting policies 会计方针   }+)fMZz  
  A (18)accounting rate of return 会计报酬率   "fG8?)d;  
  A (19)accounting reference date 会计参照日   uD\?(LM  
  A (20)accounting reference period 会计参照期间   AP68V  
  A (21)accrual concept 应计概念   &M46&^Jho  
  A (22)accrual expenses 应计费用   (KFCs^x7wG  
  A (23)acid test ration 速动比率(酸性测试比率)   6N!Q:x^4(T  
  A (24)acquisition 购置   g<l1z o`_  
  A (25)acquisition accounting 收购会计   GGNvu )"  
  A (26)activity based accounting 作业基础成本计算   kh {p%<r{  
  A (27)adjusting events 调整事项   $w)!3 c4  
  A (28)administrative expenses 行政管理费   `P@T$bC  
  A (29)advice note 发货通知   6VS4y-N  
  A (30)amortization 摊销   2;z b\d   
  A (31)analytical review 分析性检查   G0/4JSH  
  A (32)annual equivalent cost 年度等量成本法   &|Bc7+/P  
  A (33)annual report and accounts 年度报告和报表   e5*ni/P  
  A (34)appraisal cost 检验成本   fmQ_P.c  
  A (35)appropriation account 盈余分配账户   /M|2 62%  
  A (36)articles of association 公司章程细则   tXoWwQD;Y  
  A (37)assets 资产   /j4P9y^]=  
  A (38)assets cover 资产保障   @LS@cCC,a  
  A (39)asset value per share 每股资产价值   +1uF !G&l  
  A (40)associated company 联营公司    8cU}I4|  
  A (41)attainable standard 可达标准   tmv&U;0Z  
]"t@-PFX<  
 A (42)attributable profit 可归属利润   syWG'( >  
  A (43)audit 审计   ", ^Mxm{  
  A (44)audit report 审计报告   Sx708`/Ep  
  A (45)auditing standards 审计准则   |uX,5Q#6  
  A (46)authorized share capital 额定股本   W ?qmp|YD  
  A (47)available hours 可用小时   9{(.Il J>  
  A (48)avoidable costs 可避免成本 ySx>L uY#3  
  B (49)back-to-back loan 易币贷款   c#|raXGT  
  B (50)backflush accounting 倒退成本计算   >hPQRd  
  B (51)bad debts 坏帐   aNScF  
  B (52)bad debts ratio 坏帐比率   d@ i}-;  
  B (53)bank charges 银行手续费   ZX>AE3wk  
  B (54)bank overdraft 银行透支   }@;ep&b*  
  B (55)bank reconciliation 银行存款调节表   6eT5ktf  
  B (56)bank statement 银行对账单   Ka[t75~;  
  B (57)bankruptcy 破产   SW*"\X;  
  B (58)basis of apportionment 分摊基础   +@94;me  
  B (59)batch 批量   j <Bkj/  
  B (60)batch costing 分批成本计算   wCr(D>iM  
  B (61)beta factor B(市场)风险因素   3  ^>l\,  
  B (62)bill 账单   qu-B| MuOa  
  B (63)bill of exchange 汇票   M!/Cknm  
  B (64)bill of landing 提单   pk^K:Xs}  
  B (65)bill of materials 用料预计单   H7d/X  
  B (66)bill payable 应付票据   +_; l|uhT;  
  B (67)bill receivable 应收票据   YpH&<$x:  
  B (68)bin card 存货记录卡   `}(b2Hc>  
  B (69)bonus 红利   }])oM|fgO  
  B (70)book-keeping 薄记   XiL~TCkx4  
  B (71)Boston classification 波士顿分类   y`F3Hr c  
  B (72)breakeven chart 保本图   ht2\y&si  
  B (73)breakeven point 保本点   ()5[x.xK@  
  B (74)breaking-down time 复位时间   !9[>L@#G  
  B (75)budget 预算   <J`0mVOX  
  B (76)budget center 预算中心   {zn!vJX  
  B (77)budget cost allowance 预算成本折让   6 G #}Q/  
  B (78)budget manual 预算手册   )Qe~ 8u@?  
  B (79)budget period 预算期间   n\xX},  
  B (80)budgetary control 预算控制   oXb;w@:  
  B (81)budgeted capacity 预算生产能力   E7.2T^o;M  
  B (82)burden 制造费用   Y&S24aql  
  B (83)business center 经营中心   *1v[kWa?  
  B (84)business entity 营业个体   )2bvQy8K  
  B (85)business unit 经营单位   +3BBQ+x!  
 B (86)buy-out management 管理性购买产权   lr`&mZ( j  
  B (87)by-product 副产品 }% `.h"  
  C (88)called-up share capital 催缴股本   *:Vq:IU[D  
  C (89)capacity 生产能力   ~io szX  
  C (90)capacity ratios 生产能力比率   @)|C/oA  
  C (91)capital 资本   ,cB\  
  C (92)capital assets pricing model资本资产计价模式   P{wF"vf  
  C (93)capital commitment 承诺资本   hp#W 9@NR  
  C (94)capital employed 已运用的资本   t=Xv;=daB  
  C (95)capital expenditure 资本支出   ~\Hc,5G  
  C (96)capital expenditureauthorization 资本支出核准   l:j4Ft 8  
  C (97)capital expenditure control 资本支出控制   )Xv ilCk1  
  C (98)capital expenditure proposal资本支出申请   ~yH?=:>U  
  C (99)capital funding planning 资本基金筹集计划   Hea;?4Vg  
  C (100)capital gain 资本收益   @JD;k>  
  C (101)capital investment appraisal资本投资评估   NWMFtT  
  C (102)capital maintenance 资本保全   9aze>nxh.  
  C (103)capital resource planning 资本资源计划   .NYbi@bk(<  
  C (104)capital surplus 资本盈余   )n2 re?S  
  C (105)capital turnover 资本周转率   ~/98Id}v  
  C (106)card 记录卡   /H8g(  
  C (107)cash 现金   RxI(:i?  
  C (108)cash account 现金账户   W3MU1gl6k{  
  C (109)cash book 现金账薄   !HnXXVW  
  C (110)cash cow 金牛产品   /atW8 `&  
  C (111)cash flow 现金流量   ^; )8VP6  
  C (112)cash discounted 现金贴现   m9.{[K"  
  C (113)cash flow budget 现金流量预算   :_g$.h%%  
  C (114)cash flow statement 现金流量表   L&u$t}~)  
  C (115)cash ledger 现金分类账   (NF~Ck$#q  
  C (116)cash limit 现金限额   G/7cK\^u  
  C (117)CCA 现时成本会计   ioYGZ%RG#  
  C (118)center 中心   X*{2[+<o  
  C (119)changeover time 变更时间   L)@?e?9  
  C (120)chartered entity 特许经济个体   7ccO93Mz  
  C (121)cheque 支票   C F?1R  
  C (122)cheque register 支票登记薄   YVHm{A1b0  
  C (123)coin analysis 零钱分类   z([ v%zf  
  C (124)classification 分类   OmIg<v 0\;  
  C (125)clock card 工时卡   vb<oi&X  
  C (126)code 代码   23Nw!6S  
  C (127)commitment accounting 承诺确认会计   *X+79vG:  
  C (128)common cost 共同成本   59"UL\3  
  C (129)company limited byguarantee 有限担保责任公司   (Iaf?J5{  
C (130)company limited shares 股份有限公司   Qo;zHZ'  
  C (131)competitive position 竞争能力状况   Cjc6d4~   
  C (132)concept 概念   ki?S~'a  
  C (133)conglomerate 跨行业企业   'VzP};  
  C (134)consistency concept 一致性概念   B9NWW6S  
  C (135)consolidated accounts 合并报表   ihIVUu-M  
  C (136)consolidation accounting 合并会计   MP_ ~<Q  
  C (137)consortium 财团   |mGFts}0o'  
  C (138)contingency plan 应急计划   __|+w<]  
  C (139)contingent liabilities 或有负债   0n;< ge&~R  
  C (140)continuous operation 连续生产   ] 6TATPIr  
  C (141)contra 抵消   i{`FmrPO~  
  C (142)contract cost 合同成本   hc>HQrd  
  C (143)contract costing 合同成本计算   }:us:%  
  C (144)contribution 贡献毛益   :h\Q;?  
  C (145)contribution centre 贡献中心   H!5\v"]WB  
  C (146)contribution chart 贡献图   w5Ay)lz  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   NQ(1   
  C (148)contribution to salesration 贡献毛益对销售比率   G Uon/G8  
  C (149)control 控制   cx&>#8s&  
  C (150)control account 控制帐户   ]:4*L  
  C (151)control limits 控制限度   PIu1+k.r?  
  C (152)controllability concept 可控制概念   VUPXO  
  C (153)controllable cost 可控制成本   =5/9%P8j9  
  C (154)conversion cost 加工成本   ;<Ar =?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   JBE!j-F  
  C (156)corporate appraisal 公司评估   x:),P-~w  
  C (157)corporate planning 公司计划   }<@b=_>S  
  C (158)corporate social reporting 公司社会报告   S- pV_Ff  
  C (159)corporation 股份公司   ~<_2WQ/$  
  C (160)cost 成本   HCyv]LR  
  C (161)cost account 成本帐户   gkES5Q  
  C (162)cost accounting 成本会计   >7I15U  
  C (163)cost accounting manual 成本手册   2R;}y7{  
  C (164)cost accounts calendar 成本报表的日历时间   u%}nw :>  
  C (165)cost adjustment 成本调整   ^p[rc@+  
  C (166)cost allocation 成本分配   wy0tgy(' |  
  C (167)cost apportionment 成本分摊   kCR_tn 4  
  C (168)cost attribution 成本归属   * =]&&<  
  C (169)cost audit 成本审计   O_wEcJPE  
  C (170)cost behaviour 成本性态   ([SU:F!uW(  
  C (171)cost benefit analysis 成本效益分析   B@&4i?yJ  
  C (172)cost center 成本中心   q8/MMKCbX  
  C (173)cost driver 成本动因
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