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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 _)= e`9%  
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  1.audit   审计 OwNM`xSa|\  
  2.attestation   鉴证 &53,8r  
  3.credibility   可信赖程度 Uq'W<.v 5  
  4.audit of financial statements 财务报表审计 EHf,VIC8  
  5.agreed-upon procedures 执行商定程序 ZLKbF9lo  
  6.high levels of assurance 高水平保证 I Z>l  
  7.compilation 编制 JSju4TQ4  
  8.reliability 可靠性 _MIheCvV  
  9.relevance 相关性 V 1d#7rP  
  10.professional skepticism 职业谨慎 K7JZUS`C!  
  11.objectivity 客观性 DN=W2MEfc  
  12. professional competence 专业胜任能力 4l*cX1!  
  13.Senior/CPA-in-charge 项目经理 ?d?.&nt  
  14.audit engagement letter 业务约定书 GQYn |vm  
  15.recurring audit 连续审计 Oj%5FUP~[%  
  16.the client 委托人 7z3tDE[#  
  17.change CPA 更换注册会计 ALF21e*n  
  18.the existing CPA 现任注册会计师 QwG_-  
  19.the successor CPA 后任注册会计师 7DK}c]js  
  20.the preceding CPA前任注册会计师 d\3 %5 Y  
  21.issue the audit report 出具审计报告 /t]1_  
  22.expert 专家 jf;n*  
  23.the board of directors 董事会 0%&}wU jV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9@"pR;X@  
  25.assess material misstatement risks评估重大错报风险 Y&,}q_Z:  
  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 i;]0>g4  
  27.a general knowledge of —— 初步了解―――的情况 Z~94<*LEp  
  28.a more knowledge of—— 进一步了解的情况 I *>q7Hsu  
  29.the prior year‘s working papers 以前年度工作底稿 .7Yox1,  
  30.minutes of meeting 会议纪要 a;; Es  
  31.business risks 经营风险 nJv=kk1|o  
  32.appropriateness 适当性 85dC6wI4K  
  33.accounting estimate 会计估计 W-r^ME  
  34.management representations 管理层声明 pV8tn!  
  35.going concern assumption 持续经营假设 PY '^:0  
  36.audit plan 审计计划 ZZHQ?p-  
  37.significant audit areas 重点审计领域 5cA:;{z];g  
  38.error 错误 ->;2CcpHB  
  39.fraud舞弊 K0vS  
  40.modified or additional procedures 修改或追加审计程序 oKz! Xu%Hl  
  41.misappropriation of assets 侵占资产 K fVsnL_  
  42.transactions without substance 虚假交易 w]h8KNt  
  43.unusual pressures 异常压力 {0,6- dd5  
  44.the suspected noncompliance 涉嫌存在违法行为 <a_ (qh@B  
  45.materialiy 重要性 C]JK'K<7-  
  46.exceed the materiality level 超过重要性水平 abS~'r14  
  47.approach the materiality level 接近重要性水平 0>-}c>  
  48.an acceptably low level 可接受水平 1]0;2THx  
  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 ;m.6 ~A  
  50.misstatements or omissions 错报或漏报 *v8daF  
  51.aggregate 总计 }JQy&V%  
  52.subsequent events 期后事项 &|'yq zS3  
  53.adjust the financial statements 调整财务报表 ) 5Ij  
  54.perform additional audit procedures 实施追加的审计程序 -\%5aXr  
  55.audit risk 审计风险 }zkFl{/u  
  56.detection risk 检查风险 s 8K.A~5 w  
  57.inappropriate audit opinion 不适当的审计意见 &CXk=Wj  
  58.material misstatement 重大的错报 se>\5k  
  59.tolerable misstatement 可容忍错报 vA6onYjA  
  60.the acceptable level of detection risk 可接受的检查风险 @C=gMn.E  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *6u2c%^  
  62.simall business 小规模企业 "B +F6  
  63.accounting system 会计系统 m-~3c]pA  
  64.test of control 控制测试 F_w+8)DZ  
  65.walk-through test 穿行测试 )+,h}XqlX  
  66.communication 沟通 zNo"P[J8  
  67.flow chart 流程图 :}#)ipr  
  68.reperformance of internal control 重新执行 ^gyI-S(;  
  69.audit evidence 审计证据 RTg\c[=w  
  70.substantive procedures 实质性程序 GJS(  
  71.assertions 认定 1VG]|6 f  
  72.esistence 存在 d+ ]=l+&  
  73.occurrence 发生 8[AU`F8W  
  74.completeness 完整性 @aFk|.6  
  75.rights and obligations 权利和义务 yXEI%2~)  
  76.valuation and allocation 计价和分摊 >Sw?F&  
  77.cutoff 截止 9qGba=}Ey  
  78.accuracy 准确性 q6sb;? I  
  79.classification 分类 G9j f]Ye;  
  80.inspection 检查 GZx*A S]+  
  81.supervision of counting 监盘 Vz-q7*o $S  
  82.observation 观察 ='1hvv/  
  83.confirmation 函证 6v%ePFul  
  84.computation 计算 Us# /#-hJ  
  85.analytical procedures 分析程序 "u$XEA  
  86.vouch 核对 3gJZlH5IR  
  87.trace 追查 [x=(:soEqC  
  88.audit sampling 审计抽样 n?D/bXp  
  89.error 误差 x bcmvJrG  
  90.expected error 预期误差 WH7UJCQ  
  91.population 总体 %`]!atH  
  92.sampling risk 抽样风险 NZ8X@|N  
  93.non- sampling risk 非抽样风险 ?D9iCP~~  
  94.sampling unit 抽样单位 g$Vr9MH  
  95.statistical sampling 统计抽样 v}AjW%rB  
  96.tolerable error 可容忍误差 ;;CNr_  
  97.the risk of under reliance 信赖不足风险 o F_r C[  
  98.the risk of over reliance 信赖过度风险 f2Xn!]o  
  99.the risk of incorrect rejection 误拒风险 69:-c@ L0  
  100. the risk of incorrect acceptance 误受风险 *""W`x  
  101.working trial balance 试算平衡表 DYIp2-K  
  102.index and cross-referencing 索引和交叉索引 7cB{Iq0+  
  103.cash receipt 现金收入 j5/|1N  
  104.cash disbursement 现金支出 !OPHS^L  
  105.bank statement 银行对账单 a ^juZ  
  106.bank reconciliation 银行存款余额调节表 c`S+>:  
  107.balance sheet date 资产负债表日 # &5.   
  108.net realizable value 可变现净值 <rui\/4NJ  
  109.storeroom 仓库 qq[Dr|%7  
  110.sale invoice 销售发票 *M#L)c;6  
  111.price list 价目表 #bG6+"g{=L  
  112.positive confirmation request 积极式询证函 -U9C{q?h  
  113.negative confirmation request 消极式询证函 /yx)_x{  
  114.purchase requisition 请购单 Ml?KnSb  
  115.receiving report 验收报告 ;+o6"ky5  
  116.gross margin 毛利 NN+;I^NqW&  
  117.manufacturing overhead 制造费用 %`lJAW[  
  118.material requisition 领料单 |tLD^`bt  
  119.inventory-taking 存货盘点 )~nieQEZQ  
  120.bond certificate 债券 c (5XT[Tw  
  121.stock certificate 股票 1# +|RL4o  
  122.audit report 审计报告 .EjR<UU  
  123.entity 被审计单位 { JDD"z  
  124.addressee of the audit report 审计报告的收件人 ?X\.O-=4X  
  125.unqualified opinion 无保留意见 `e3$jy@  
  126.qualified opinion 保留意见 HmU6:8V *Z  
  127.disclaimer of opinion 无法表示意见 6<5:m:KE  
  128.adverse opinion 否定意见
(64es)B}"  
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A (1)ABC 作业基础成本计算   ~mK +Q%G5  
  A (2)absorbed overhead 已吸收制造费用 PVljb=8F  
  A (3)absorption costing 吸收成本计算 -^7 $HD  
  A (4)account 账户,报表   E&@#*~   
  A (5)accounting postulate 会计假设   "VoufXM:  
  A (6)accounting series release 会计公告文件   >O~V#1 H  
  A (7)accounting valuation 会计计价   61gyx6v  
  A (8)account sale 承销清单 v Lq%k+D#  
  A (9)accountability concept 经营责任概念   .O#7X  
  A (10)accountancy 会计职业   5.yiNWh  
  A (11)accountant 会计师   ~MYE8xrId  
  A (12)accounting 会计   R4k+ .hR  
  A (13)agency cost 代理成本   Ux=B*m1@{  
  A (14)accounting bases 会计基础   4Xt`L"f  
  A (15)accounting manual 会计手册   u.?jWvcv  
  A (16)accounting period 会计期间   Pq(LW(  
  A (17)accounting policies 会计方针   kFyp;=d:K  
  A (18)accounting rate of return 会计报酬率   #O8=M(- V  
  A (19)accounting reference date 会计参照日   N{@~(>ee^  
  A (20)accounting reference period 会计参照期间   C6@*l~j  
  A (21)accrual concept 应计概念   A9"!=/~  
  A (22)accrual expenses 应计费用   Bx$?*y&f!v  
  A (23)acid test ration 速动比率(酸性测试比率)   Zv-1*hhHf  
  A (24)acquisition 购置   mDD96y  
  A (25)acquisition accounting 收购会计   q0vZR"y  
  A (26)activity based accounting 作业基础成本计算   Y(?SE< 4R  
  A (27)adjusting events 调整事项   xpwy%uo  
  A (28)administrative expenses 行政管理费   e:.?T\  
  A (29)advice note 发货通知   &uBf sa$  
  A (30)amortization 摊销   SK 5]7C2  
  A (31)analytical review 分析性检查   ZB/1I;l`c  
  A (32)annual equivalent cost 年度等量成本法   z zW$ F)X  
  A (33)annual report and accounts 年度报告和报表   +|5 O b  
  A (34)appraisal cost 检验成本   l7@cov  
  A (35)appropriation account 盈余分配账户   R1<$VR  
  A (36)articles of association 公司章程细则   )"6"g9A  
  A (37)assets 资产   &k-NDh3  
  A (38)assets cover 资产保障   zM<L_l&  
  A (39)asset value per share 每股资产价值   ! R3P@,j  
  A (40)associated company 联营公司   3/]FT#l]i  
  A (41)attainable standard 可达标准   ^} wF^ _  
+Kg }R5+  
 A (42)attributable profit 可归属利润   eL}X().  
  A (43)audit 审计   0]=Bqyg  
  A (44)audit report 审计报告   lB_X mI1t  
  A (45)auditing standards 审计准则   I Xm[c@5l  
  A (46)authorized share capital 额定股本   *n [B Bz  
  A (47)available hours 可用小时   @v&s|X '  
  A (48)avoidable costs 可避免成本 }4h0 {H  
  B (49)back-to-back loan 易币贷款   PDCb(5  
  B (50)backflush accounting 倒退成本计算   +*Uv+oC|  
  B (51)bad debts 坏帐   0) F\aJ4Y  
  B (52)bad debts ratio 坏帐比率   *">CEQ[MT  
  B (53)bank charges 银行手续费   Km,o+9?1gF  
  B (54)bank overdraft 银行透支   ^=1u2YdVw  
  B (55)bank reconciliation 银行存款调节表   V7p hD3Y  
  B (56)bank statement 银行对账单   7y)Ar 8!D  
  B (57)bankruptcy 破产   pLV %g#h  
  B (58)basis of apportionment 分摊基础   DQ c\[Gq&  
  B (59)batch 批量   twbxi{8e.  
  B (60)batch costing 分批成本计算   p|dn&<kd  
  B (61)beta factor B(市场)风险因素   }&2,!;"">3  
  B (62)bill 账单   b0f6p>~q^  
  B (63)bill of exchange 汇票   _G'A]O/BZD  
  B (64)bill of landing 提单   YG8)`X qC  
  B (65)bill of materials 用料预计单   eO*s,*  
  B (66)bill payable 应付票据   <hTHY E=  
  B (67)bill receivable 应收票据   P B5h5eX  
  B (68)bin card 存货记录卡   ?K:. Pa  
  B (69)bonus 红利   EBz4k)@m  
  B (70)book-keeping 薄记   W3\E; C-g0  
  B (71)Boston classification 波士顿分类   -o{ x ;: 4  
  B (72)breakeven chart 保本图   kN8B,  
  B (73)breakeven point 保本点   e#mqerpJ  
  B (74)breaking-down time 复位时间   S?C.:  
  B (75)budget 预算   >w,jaQ  
  B (76)budget center 预算中心   3]9Rmx  
  B (77)budget cost allowance 预算成本折让   H{S+^'5Y.  
  B (78)budget manual 预算手册   %N`_g' r!  
  B (79)budget period 预算期间   k.o8!aCm  
  B (80)budgetary control 预算控制   Yh fQ pe  
  B (81)budgeted capacity 预算生产能力   S_O tY]gF  
  B (82)burden 制造费用   ZZTf/s*  
  B (83)business center 经营中心   2/uZ2N |S  
  B (84)business entity 营业个体   ]7yx Xg  
  B (85)business unit 经营单位   @o^$/AE?  
 B (86)buy-out management 管理性购买产权   .>.GQUr  
  B (87)by-product 副产品 CmBgay  
  C (88)called-up share capital 催缴股本   S4{vS?>j  
  C (89)capacity 生产能力   z/f._Z(  
  C (90)capacity ratios 生产能力比率   #)twk `!^  
  C (91)capital 资本   m6$&yKQ-=h  
  C (92)capital assets pricing model资本资产计价模式   RjPkH$u'Pj  
  C (93)capital commitment 承诺资本   /4c `[  
  C (94)capital employed 已运用的资本   -1v 9  
  C (95)capital expenditure 资本支出   ~9yK MUf  
  C (96)capital expenditureauthorization 资本支出核准   5y\35kT'  
  C (97)capital expenditure control 资本支出控制   b7~Jl+m  
  C (98)capital expenditure proposal资本支出申请   >wt.)c?5  
  C (99)capital funding planning 资本基金筹集计划   :9%e:-  
  C (100)capital gain 资本收益   ?b{y#du2a  
  C (101)capital investment appraisal资本投资评估   ?E|=eO"I1  
  C (102)capital maintenance 资本保全   U1E@pDH  
  C (103)capital resource planning 资本资源计划   F --b,,  
  C (104)capital surplus 资本盈余   5p S$r f  
  C (105)capital turnover 资本周转率   M<*Tp^Y'  
  C (106)card 记录卡   ]sL.+.P  
  C (107)cash 现金   v~T)g"_|  
  C (108)cash account 现金账户   yI#qkl-  
  C (109)cash book 现金账薄   0a8\{(w  
  C (110)cash cow 金牛产品   .KC V|x;QW  
  C (111)cash flow 现金流量   GIcq|Pe  
  C (112)cash discounted 现金贴现   . !Z5A9^  
  C (113)cash flow budget 现金流量预算   ipp`99  
  C (114)cash flow statement 现金流量表   q0Q[]|L  
  C (115)cash ledger 现金分类账   R%\3[  
  C (116)cash limit 现金限额   3Wbd=^hRvq  
  C (117)CCA 现时成本会计   4dCXBTT  
  C (118)center 中心   HJ]e%og  
  C (119)changeover time 变更时间   _|0#  
  C (120)chartered entity 特许经济个体   W)/f5[L  
  C (121)cheque 支票   qCfEv4  
  C (122)cheque register 支票登记薄   r"h09suZBW  
  C (123)coin analysis 零钱分类   @<pd@Mpf]  
  C (124)classification 分类    aY(s &  
  C (125)clock card 工时卡   [ij) k@.  
  C (126)code 代码   ,\P|%yv  
  C (127)commitment accounting 承诺确认会计   gWa0x-  
  C (128)common cost 共同成本   hLgX0QV  
  C (129)company limited byguarantee 有限担保责任公司   #-G@p  
C (130)company limited shares 股份有限公司   R=E4Sh  
  C (131)competitive position 竞争能力状况   iJOG"gI&  
  C (132)concept 概念   zNrn|(Y%Y  
  C (133)conglomerate 跨行业企业   XE<5(  
  C (134)consistency concept 一致性概念   __QnzEF  
  C (135)consolidated accounts 合并报表   -bOtF%  
  C (136)consolidation accounting 合并会计   V61oK  
  C (137)consortium 财团   )z@ +|A  
  C (138)contingency plan 应急计划   #@` c7SR  
  C (139)contingent liabilities 或有负债   H+Bon=$cE!  
  C (140)continuous operation 连续生产   NcF>}f,}\  
  C (141)contra 抵消   V'W*'wo   
  C (142)contract cost 合同成本   `Kf@<=  
  C (143)contract costing 合同成本计算   ; I-6H5  
  C (144)contribution 贡献毛益   yGt [Qvx#  
  C (145)contribution centre 贡献中心   h~Z &L2V  
  C (146)contribution chart 贡献图   *k,3@_5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E Zf|>^N  
  C (148)contribution to salesration 贡献毛益对销售比率   jFe8s @7  
  C (149)control 控制   E.NfVeq  
  C (150)control account 控制帐户   ,"#nJC  
  C (151)control limits 控制限度   KNQj U-A  
  C (152)controllability concept 可控制概念   xPUukmG:B  
  C (153)controllable cost 可控制成本   t855|  
  C (154)conversion cost 加工成本   y|MhV/P04  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {[Ri:^nHgL  
  C (156)corporate appraisal 公司评估   uIO,9> ee  
  C (157)corporate planning 公司计划   tg#jjXV\0p  
  C (158)corporate social reporting 公司社会报告   ,pTZ/#vP#  
  C (159)corporation 股份公司   tyW[i8)O}  
  C (160)cost 成本   2D"my]FnF  
  C (161)cost account 成本帐户   f~P YK  
  C (162)cost accounting 成本会计   O*?^a7Z)4  
  C (163)cost accounting manual 成本手册   5p!{#r6m  
  C (164)cost accounts calendar 成本报表的日历时间   (VN'1a (  
  C (165)cost adjustment 成本调整   t/O^7)%  
  C (166)cost allocation 成本分配   z5iCQ4C<  
  C (167)cost apportionment 成本分摊   |z_Dw$-xm  
  C (168)cost attribution 成本归属   M=;csazN  
  C (169)cost audit 成本审计   = E_i  
  C (170)cost behaviour 成本性态   1/:vFX  
  C (171)cost benefit analysis 成本效益分析   diM*jN#  
  C (172)cost center 成本中心   ?_AX;z  
  C (173)cost driver 成本动因
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