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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 di>cMS 4 c  
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  1.audit   审计 ?G -e](]^<  
  2.attestation   鉴证 Zib)P&  
  3.credibility   可信赖程度 =hMY2D  
  4.audit of financial statements 财务报表审计 H V;D?^F  
  5.agreed-upon procedures 执行商定程序 [!U?}1YQ  
  6.high levels of assurance 高水平保证 EeF'&zE-  
  7.compilation 编制  oD$J0{K6  
  8.reliability 可靠性 /\W Qx e  
  9.relevance 相关性 uECsh2Uin  
  10.professional skepticism 职业谨慎 "1HRLci  
  11.objectivity 客观性 fOMvj%T@2  
  12. professional competence 专业胜任能力 ]._LLSzWhg  
  13.Senior/CPA-in-charge 项目经理 p^'3Odd|O  
  14.audit engagement letter 业务约定书 j<)9dEM'  
  15.recurring audit 连续审计 ?IGVErnJJC  
  16.the client 委托人 a@0BBihz  
  17.change CPA 更换注册会计 T9879[ZU\  
  18.the existing CPA 现任注册会计师 [mPjP%{=@  
  19.the successor CPA 后任注册会计师 r!{LLc}>  
  20.the preceding CPA前任注册会计师 %Pqf{*d8  
  21.issue the audit report 出具审计报告 4M^G`WA}t9  
  22.expert 专家 U8G%YGMG.4  
  23.the board of directors 董事会 mI>,.&eo  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $VxA0 =ad  
  25.assess material misstatement risks评估重大错报风险 ]| +<P-  
  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 $O*O/ iG  
  27.a general knowledge of —— 初步了解―――的情况 *>+,(1Fz  
  28.a more knowledge of—— 进一步了解的情况 8{Fsm;UsY  
  29.the prior year‘s working papers 以前年度工作底稿 C|o`k9I#  
  30.minutes of meeting 会议纪要 QQV~?iW{~  
  31.business risks 经营风险 m ]cHF.:5  
  32.appropriateness 适当性 \l@,B +)  
  33.accounting estimate 会计估计 jvQ*t_L  
  34.management representations 管理层声明 | a# f\  
  35.going concern assumption 持续经营假设 XB_B4X1R  
  36.audit plan 审计计划 {je-I9%OK  
  37.significant audit areas 重点审计领域 w&%~3Cz.  
  38.error 错误 H Tz  
  39.fraud舞弊 56Vb+0 J'  
  40.modified or additional procedures 修改或追加审计程序 "&%#!2  
  41.misappropriation of assets 侵占资产 NoJ`6MB  
  42.transactions without substance 虚假交易 <dvy"Dx   
  43.unusual pressures 异常压力 [u._q:A  
  44.the suspected noncompliance 涉嫌存在违法行为 ^'ryNa;"  
  45.materialiy 重要性 edK|NOOZ  
  46.exceed the materiality level 超过重要性水平 7H|$4;X^  
  47.approach the materiality level 接近重要性水平 c~v~2DM  
  48.an acceptably low level 可接受水平 O1`9Y}G(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 A2n qf^b{#  
  50.misstatements or omissions 错报或漏报 0]jA<vLR  
  51.aggregate 总计 o#hjvg  
  52.subsequent events 期后事项 m{7(PHpw  
  53.adjust the financial statements 调整财务报表 }YHX-e<Yx]  
  54.perform additional audit procedures 实施追加的审计程序 25&J7\P*  
  55.audit risk 审计风险 0p@k({]<  
  56.detection risk 检查风险 A|@_}h"WG  
  57.inappropriate audit opinion 不适当的审计意见 O/!bG~\Y  
  58.material misstatement 重大的错报 ku..aG`  
  59.tolerable misstatement 可容忍错报 q`G,L(  
  60.the acceptable level of detection risk 可接受的检查风险 oy;K_ 9\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .YZgOJi  
  62.simall business 小规模企业 rgOfNVyJG<  
  63.accounting system 会计系统 %H+\>raLz  
  64.test of control 控制测试 po}F 6m8bX  
  65.walk-through test 穿行测试 WsD M{1c  
  66.communication 沟通 2 6>ZW4Z  
  67.flow chart 流程图 q@jq0D)g  
  68.reperformance of internal control 重新执行 chEn|>~  
  69.audit evidence 审计证据 @e'5E^  
  70.substantive procedures 实质性程序 T t>8?  
  71.assertions 认定 "hQ_sgz[Z  
  72.esistence 存在 1DA1N<'  
  73.occurrence 发生  3S&U!  
  74.completeness 完整性 A'%1Z Q33O  
  75.rights and obligations 权利和义务 h48SItY  
  76.valuation and allocation 计价和分摊 M BXBog7U  
  77.cutoff 截止 FP Jd|  
  78.accuracy 准确性 G\a8B#hg  
  79.classification 分类 {Ixg2=E\  
  80.inspection 检查 g38&P3/  
  81.supervision of counting 监盘 84{Q\c  
  82.observation 观察 0j_bh,zG#  
  83.confirmation 函证 2>l,no39t+  
  84.computation 计算 RO3oP1@B  
  85.analytical procedures 分析程序 U bYEEY#  
  86.vouch 核对 Z,.G%"i3C  
  87.trace 追查 .uEPnzi  
  88.audit sampling 审计抽样 {vE(l'  
  89.error 误差 1lpwZ"  
  90.expected error 预期误差 L.=w?%:H=  
  91.population 总体 x{&w?ng  
  92.sampling risk 抽样风险 sk|=% }y  
  93.non- sampling risk 非抽样风险 )aX2jSp  
  94.sampling unit 抽样单位 _0 m\[t.  
  95.statistical sampling 统计抽样 d;+[i  
  96.tolerable error 可容忍误差 c~o+WI Ym  
  97.the risk of under reliance 信赖不足风险 (S^8UV  
  98.the risk of over reliance 信赖过度风险 &k8vWXMGk%  
  99.the risk of incorrect rejection 误拒风险 4&cL[Ny  
  100. the risk of incorrect acceptance 误受风险 p)~lL  
  101.working trial balance 试算平衡表 K)_WL]RJ.4  
  102.index and cross-referencing 索引和交叉索引 9TAj) {U%'  
  103.cash receipt 现金收入 JO'>oFv_W  
  104.cash disbursement 现金支出 $@i"un;  
  105.bank statement 银行对账单 7FF-*2@  
  106.bank reconciliation 银行存款余额调节表 99EXo+g  
  107.balance sheet date 资产负债表日 v~/~ @jv  
  108.net realizable value 可变现净值 ]p!Gt,rYq  
  109.storeroom 仓库 Cb:gH}j  
  110.sale invoice 销售发票 ayBRWT0  
  111.price list 价目表 9RwawTM  
  112.positive confirmation request 积极式询证函 X1vNF|o~  
  113.negative confirmation request 消极式询证函 1JEnnqu  
  114.purchase requisition 请购单 /Ky__l!bu  
  115.receiving report 验收报告 x^*1gv $o  
  116.gross margin 毛利 j:bgR8 %e  
  117.manufacturing overhead 制造费用  LZ~"VV^  
  118.material requisition 领料单 ! <WBCclX  
  119.inventory-taking 存货盘点 "<i SZ  
  120.bond certificate 债券 Xq4|uuS-O  
  121.stock certificate 股票 HWm#t./  
  122.audit report 审计报告 vOgC>_x7  
  123.entity 被审计单位 _3Cn{{ A0  
  124.addressee of the audit report 审计报告的收件人 RB?V7uX  
  125.unqualified opinion 无保留意见 Bg8#qv  
  126.qualified opinion 保留意见 aV1lJ ;0  
  127.disclaimer of opinion 无法表示意见 p#KW$OQ]8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Q# ?wXX47  
  A (2)absorbed overhead 已吸收制造费用 aJqeD'\>  
  A (3)absorption costing 吸收成本计算 q:8_]Qt  
  A (4)account 账户,报表   u? fTL2~  
  A (5)accounting postulate 会计假设   ^S#t|rN  
  A (6)accounting series release 会计公告文件   j'p1q  
  A (7)accounting valuation 会计计价   x &A vUJ  
  A (8)account sale 承销清单 z}Jr^>  
  A (9)accountability concept 经营责任概念   .C]cK%OO N  
  A (10)accountancy 会计职业   |3? 8)z\n  
  A (11)accountant 会计师   l =IeJh  
  A (12)accounting 会计   e &9F\e  
  A (13)agency cost 代理成本   nIfCF,6,  
  A (14)accounting bases 会计基础   ,LOQDIyn  
  A (15)accounting manual 会计手册   Vc3mp;6"  
  A (16)accounting period 会计期间   q|)Q9+6$+  
  A (17)accounting policies 会计方针   $ex!!rqN|  
  A (18)accounting rate of return 会计报酬率   Rb}KZ+o "Z  
  A (19)accounting reference date 会计参照日   W >(vYU  
  A (20)accounting reference period 会计参照期间   -> lu#; A5  
  A (21)accrual concept 应计概念    StYzGJ  
  A (22)accrual expenses 应计费用   :1 )DqoAJ  
  A (23)acid test ration 速动比率(酸性测试比率)   u2(eaP8d  
  A (24)acquisition 购置   AAUyy :  
  A (25)acquisition accounting 收购会计   "'Z- UV  
  A (26)activity based accounting 作业基础成本计算   iwY'4 Z e  
  A (27)adjusting events 调整事项   r(2 R <A  
  A (28)administrative expenses 行政管理费   AK u_~bTk  
  A (29)advice note 发货通知   8X&Ya =  
  A (30)amortization 摊销   8n?kZY$,  
  A (31)analytical review 分析性检查   P(omfD4  
  A (32)annual equivalent cost 年度等量成本法   |Wj;QO$C   
  A (33)annual report and accounts 年度报告和报表   %|XE#hw  
  A (34)appraisal cost 检验成本   AN9[G  
  A (35)appropriation account 盈余分配账户   'q%%m/,VPQ  
  A (36)articles of association 公司章程细则   ,,=apyr#&  
  A (37)assets 资产   g2p"LWex-  
  A (38)assets cover 资产保障   2}t&iG|0/  
  A (39)asset value per share 每股资产价值   ?HR%bn gK  
  A (40)associated company 联营公司   XT@Mzo49z\  
  A (41)attainable standard 可达标准   #-cTc&$O;  
'i>xf ^  
 A (42)attributable profit 可归属利润   t0m*PJcF  
  A (43)audit 审计   v vE\  
  A (44)audit report 审计报告   PQj<[rY  
  A (45)auditing standards 审计准则   CV.+P-  
  A (46)authorized share capital 额定股本   `Xo 4q3  
  A (47)available hours 可用小时   eK`PxoTI-I  
  A (48)avoidable costs 可避免成本 O %1/ r*  
  B (49)back-to-back loan 易币贷款   #2%([w  
  B (50)backflush accounting 倒退成本计算   keqcV23k  
  B (51)bad debts 坏帐   %c6E-4b  
  B (52)bad debts ratio 坏帐比率   0-2"FdeQU  
  B (53)bank charges 银行手续费   Qu~*46?0  
  B (54)bank overdraft 银行透支   b7h+?!H]R  
  B (55)bank reconciliation 银行存款调节表   d34Y'r  
  B (56)bank statement 银行对账单   F;D1F+S  
  B (57)bankruptcy 破产   5JFV%odo  
  B (58)basis of apportionment 分摊基础   Rs$5PdH  
  B (59)batch 批量   w}<^l  
  B (60)batch costing 分批成本计算   r[HT9  
  B (61)beta factor B(市场)风险因素   E20 :uZ7\  
  B (62)bill 账单   xRX>|S  
  B (63)bill of exchange 汇票   #s+X+fe  
  B (64)bill of landing 提单   E`@43Nz  
  B (65)bill of materials 用料预计单   V,LVB_6  
  B (66)bill payable 应付票据   u3ds  QU  
  B (67)bill receivable 应收票据   if~rp-\P  
  B (68)bin card 存货记录卡   QB 77:E  
  B (69)bonus 红利   d5U; $q{o  
  B (70)book-keeping 薄记   g#W_S?  
  B (71)Boston classification 波士顿分类   *_)E6Y?9  
  B (72)breakeven chart 保本图   mtw9AoO  
  B (73)breakeven point 保本点   &:!ij  
  B (74)breaking-down time 复位时间   +8^_D?*\n  
  B (75)budget 预算   am:.NG+  
  B (76)budget center 预算中心   W(@>?$&  
  B (77)budget cost allowance 预算成本折让   ]C *10S`  
  B (78)budget manual 预算手册   =s[ &;B`s  
  B (79)budget period 预算期间    Tb#  
  B (80)budgetary control 预算控制   %D^bah f  
  B (81)budgeted capacity 预算生产能力    wOHEv^,  
  B (82)burden 制造费用   k!E"wJkpz  
  B (83)business center 经营中心   xv0M  
  B (84)business entity 营业个体   $pFk"]=  
  B (85)business unit 经营单位   zrx JN  
 B (86)buy-out management 管理性购买产权   K}2Npo FS  
  B (87)by-product 副产品 H`D f  
  C (88)called-up share capital 催缴股本   _pS IJ3O  
  C (89)capacity 生产能力   ~n]NyVFP  
  C (90)capacity ratios 生产能力比率   R{<Y4C2~  
  C (91)capital 资本   BW71 s  
  C (92)capital assets pricing model资本资产计价模式    ? ICDIn  
  C (93)capital commitment 承诺资本   4 =Fg!Eu<  
  C (94)capital employed 已运用的资本   ;E's4jWq  
  C (95)capital expenditure 资本支出   NW De-<fQ  
  C (96)capital expenditureauthorization 资本支出核准   eU~?p|Np  
  C (97)capital expenditure control 资本支出控制   6_ ]8\n  
  C (98)capital expenditure proposal资本支出申请   W uf/LKj  
  C (99)capital funding planning 资本基金筹集计划   #{w5)|S#JD  
  C (100)capital gain 资本收益   h[H%:743  
  C (101)capital investment appraisal资本投资评估   CZfE |T~  
  C (102)capital maintenance 资本保全   l"L+e!B~  
  C (103)capital resource planning 资本资源计划   ji##$xC  
  C (104)capital surplus 资本盈余   3M$X:$b  
  C (105)capital turnover 资本周转率   ~R{8.!: >  
  C (106)card 记录卡   q u:To7  
  C (107)cash 现金   Ma_=-cD  
  C (108)cash account 现金账户   FF@`+T  
  C (109)cash book 现金账薄   > Z++^YVE  
  C (110)cash cow 金牛产品   lWlUWhLnP  
  C (111)cash flow 现金流量   L?.7\a@  
  C (112)cash discounted 现金贴现   R2Yl)2 D  
  C (113)cash flow budget 现金流量预算   %1Jd ^[W  
  C (114)cash flow statement 现金流量表   k.{G&]r{  
  C (115)cash ledger 现金分类账   O*4gV}:G  
  C (116)cash limit 现金限额   TMY{OI8a  
  C (117)CCA 现时成本会计   Gt5$6>A  
  C (118)center 中心   D1! {S7  
  C (119)changeover time 变更时间   #4q1{)=  
  C (120)chartered entity 特许经济个体   FpC~1Nau  
  C (121)cheque 支票   r\bq[9dX>  
  C (122)cheque register 支票登记薄   S[.5n]  
  C (123)coin analysis 零钱分类   {]@Qu"M  
  C (124)classification 分类   kc|>Q7~{  
  C (125)clock card 工时卡   _r7=&oL.Q  
  C (126)code 代码   <THUsY`3P&  
  C (127)commitment accounting 承诺确认会计   <>&89E%j'  
  C (128)common cost 共同成本   hy=u}^F.C  
  C (129)company limited byguarantee 有限担保责任公司   4[x A- \  
C (130)company limited shares 股份有限公司   ,0.|P`|w  
  C (131)competitive position 竞争能力状况   PAr |1i)mB  
  C (132)concept 概念   HIrE v  
  C (133)conglomerate 跨行业企业   taixBNv  
  C (134)consistency concept 一致性概念   Q_v\1"c  
  C (135)consolidated accounts 合并报表   B%y! aQep  
  C (136)consolidation accounting 合并会计   h^v9|~ZJ'7  
  C (137)consortium 财团   tPzM7 n|  
  C (138)contingency plan 应急计划   T7ki/hjRb  
  C (139)contingent liabilities 或有负债   ^^'[%ok  
  C (140)continuous operation 连续生产   sxt`0oE  
  C (141)contra 抵消   j^rYFS w:Q  
  C (142)contract cost 合同成本   p/4S$ j#Tn  
  C (143)contract costing 合同成本计算   &EGY+p|2Y  
  C (144)contribution 贡献毛益   &E`9>&~J  
  C (145)contribution centre 贡献中心   5(KG=EHj_  
  C (146)contribution chart 贡献图   dJaEoF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   2!{N[*)  
  C (148)contribution to salesration 贡献毛益对销售比率   CR.bMF}  
  C (149)control 控制   {QW-g  
  C (150)control account 控制帐户   i@Vs4E[b  
  C (151)control limits 控制限度   s7vPI   
  C (152)controllability concept 可控制概念   phe"JNML  
  C (153)controllable cost 可控制成本   4 ;^g MI9  
  C (154)conversion cost 加工成本   98jD"*W5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *|@+rbjVC  
  C (156)corporate appraisal 公司评估   17|@f  
  C (157)corporate planning 公司计划   `)LIVi"(D  
  C (158)corporate social reporting 公司社会报告   BZ2nDW*%  
  C (159)corporation 股份公司   [Yn; G7cK  
  C (160)cost 成本   6/VNuQ_#  
  C (161)cost account 成本帐户   Cv0&prt  
  C (162)cost accounting 成本会计   v?FhG b~1  
  C (163)cost accounting manual 成本手册   ws. ?cCTpt  
  C (164)cost accounts calendar 成本报表的日历时间   8IpxOA#jQ  
  C (165)cost adjustment 成本调整   yW[L,N7d  
  C (166)cost allocation 成本分配   KxGKA  
  C (167)cost apportionment 成本分摊   )K8P+zn~  
  C (168)cost attribution 成本归属   P4i3y{$V  
  C (169)cost audit 成本审计   $R8 >u#K!  
  C (170)cost behaviour 成本性态   SHytyd  
  C (171)cost benefit analysis 成本效益分析   _`slkw P.  
  C (172)cost center 成本中心   lGl[^ 0  
  C (173)cost driver 成本动因
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