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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 :7Mo0,Bw,  
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  1.audit   审计 RhyI\(Z2q  
  2.attestation   鉴证 >rlQY>5pH  
  3.credibility   可信赖程度 LXIlrZ9D5  
  4.audit of financial statements 财务报表审计 en7i})v\".  
  5.agreed-upon procedures 执行商定程序 "Gcr1$xG8!  
  6.high levels of assurance 高水平保证 R@>R@V>c  
  7.compilation 编制 F aa:h#  
  8.reliability 可靠性 eG # (9  
  9.relevance 相关性 heZ)+}U~  
  10.professional skepticism 职业谨慎 Q3%a=ba)h  
  11.objectivity 客观性 ,: w~-   
  12. professional competence 专业胜任能力 )?'sw5C  
  13.Senior/CPA-in-charge 项目经理 M4M 4*o  
  14.audit engagement letter 业务约定书 IgEg  
  15.recurring audit 连续审计 .^#{rk  
  16.the client 委托人 +YT/od1t7  
  17.change CPA 更换注册会计 jLvI!q   
  18.the existing CPA 现任注册会计师 uW;Uq=UN  
  19.the successor CPA 后任注册会计师 /@FB;`'  
  20.the preceding CPA前任注册会计师 H*|Bukgt/M  
  21.issue the audit report 出具审计报告 Cd#*Wp )s  
  22.expert 专家 F-k1yZ?^  
  23.the board of directors 董事会 v Xio1hu  
  24.knowledge of the entity‘ s business 了解被审计单位情况 w;H  
  25.assess material misstatement risks评估重大错报风险 mUr@w*kq|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 D]y6*Ha  
  27.a general knowledge of —— 初步了解―――的情况 _KmpC>J+  
  28.a more knowledge of—— 进一步了解的情况 <)Kjf/x  
  29.the prior year‘s working papers 以前年度工作底稿 SfJ/(q  
  30.minutes of meeting 会议纪要 lGG1d  
  31.business risks 经营风险 G+[>or}  
  32.appropriateness 适当性 2)RW*Qu;+  
  33.accounting estimate 会计估计 4)2*|w  
  34.management representations 管理层声明 *-+~H1tP  
  35.going concern assumption 持续经营假设 !nVX .m9  
  36.audit plan 审计计划 T<zonx1  
  37.significant audit areas 重点审计领域 /7S]%UY  
  38.error 错误 ?RWd"JTGue  
  39.fraud舞弊 8f^URN<x  
  40.modified or additional procedures 修改或追加审计程序 E\m?0]W|  
  41.misappropriation of assets 侵占资产 ZM; EjS1  
  42.transactions without substance 虚假交易 ec1g7w-n  
  43.unusual pressures 异常压力 /UyW&]nK  
  44.the suspected noncompliance 涉嫌存在违法行为 @{I55EQ]  
  45.materialiy 重要性 UMhM8m!=o  
  46.exceed the materiality level 超过重要性水平 |&n dQ(!l  
  47.approach the materiality level 接近重要性水平 m_r Re\  
  48.an acceptably low level 可接受水平 WS(@KN  
  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 jn}6yXB  
  50.misstatements or omissions 错报或漏报 9U}EVpD  
  51.aggregate 总计 u6r-{[W}  
  52.subsequent events 期后事项 rLL;NTN+/  
  53.adjust the financial statements 调整财务报表 A9l^S|r  
  54.perform additional audit procedures 实施追加的审计程序 \TMRS(  
  55.audit risk 审计风险 T>f-b3dk  
  56.detection risk 检查风险 [9(B;;R@  
  57.inappropriate audit opinion 不适当的审计意见 =j;o, J:(  
  58.material misstatement 重大的错报 P# ru-0DD  
  59.tolerable misstatement 可容忍错报 vy|}\%*r~  
  60.the acceptable level of detection risk 可接受的检查风险 fE7WLV2I>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 I}:> M!w  
  62.simall business 小规模企业 '3hvR4P  
  63.accounting system 会计系统 (OG@]|-  
  64.test of control 控制测试 KAsS= `  
  65.walk-through test 穿行测试 r456M-~  
  66.communication 沟通 g X(QRQ  
  67.flow chart 流程图 5,Q('t#J  
  68.reperformance of internal control 重新执行 +Z;0"'K'e  
  69.audit evidence 审计证据 a}>GQu*y  
  70.substantive procedures 实质性程序 =Fj : #s  
  71.assertions 认定 cQ+, F2  
  72.esistence 存在 Be]o2N;J  
  73.occurrence 发生 9(X *[X#  
  74.completeness 完整性 aO<d`DTyJ  
  75.rights and obligations 权利和义务 ;( 2uQ#Y  
  76.valuation and allocation 计价和分摊 xD1wHp!+  
  77.cutoff 截止 0]HK (,/h  
  78.accuracy 准确性 T3?kabbF  
  79.classification 分类 i;dr(c/ft  
  80.inspection 检查 fZ %ZV  
  81.supervision of counting 监盘 IB;y8e,  
  82.observation 观察 Q  o=  
  83.confirmation 函证 ;N1FP*  
  84.computation 计算 Sr+1.77}  
  85.analytical procedures 分析程序 "V:UQ<a\  
  86.vouch 核对 QM_~w \  
  87.trace 追查 RgRcW5VxK  
  88.audit sampling 审计抽样 (Q&z1XK3  
  89.error 误差 ]B7t9l  
  90.expected error 预期误差 O-'T*M>  
  91.population 总体 s[s^z<4G  
  92.sampling risk 抽样风险 )7`~U"r  
  93.non- sampling risk 非抽样风险 JGdBpj:  
  94.sampling unit 抽样单位 n&V(c&C  
  95.statistical sampling 统计抽样 Z$hxo )|  
  96.tolerable error 可容忍误差 X|q0m3jt  
  97.the risk of under reliance 信赖不足风险 Z'j<wRf  
  98.the risk of over reliance 信赖过度风险 [X=eCHB?  
  99.the risk of incorrect rejection 误拒风险 ?PQiVL  
  100. the risk of incorrect acceptance 误受风险 &WRoNc  
  101.working trial balance 试算平衡表 eb8_guZ  
  102.index and cross-referencing 索引和交叉索引 >qgBu_  
  103.cash receipt 现金收入 9,>M/_8>  
  104.cash disbursement 现金支出 j68Gz5;j  
  105.bank statement 银行对账单 ypifXO;m7  
  106.bank reconciliation 银行存款余额调节表 Uis P 8/k  
  107.balance sheet date 资产负债表日 D0]9 -h  
  108.net realizable value 可变现净值 @v'<~9vG  
  109.storeroom 仓库 LpiLk| 2i  
  110.sale invoice 销售发票 W ][IHy<   
  111.price list 价目表 Ip0Zf?  
  112.positive confirmation request 积极式询证函 0y1t%C075  
  113.negative confirmation request 消极式询证函 e,4G:V'NX  
  114.purchase requisition 请购单 2>r.[  
  115.receiving report 验收报告 tvH)I px  
  116.gross margin 毛利 ]fc:CR  
  117.manufacturing overhead 制造费用 ZuhT \l  
  118.material requisition 领料单 jGWLYI=V2  
  119.inventory-taking 存货盘点 JjCf<ktE.  
  120.bond certificate 债券 }v!6BU6<Q  
  121.stock certificate 股票 NR [VGZj  
  122.audit report 审计报告 -Tt}M#W   
  123.entity 被审计单位 m6 gr!aT  
  124.addressee of the audit report 审计报告的收件人 oe<Y,%u"6  
  125.unqualified opinion 无保留意见 %In"Kh*  
  126.qualified opinion 保留意见 %)e+w+  
  127.disclaimer of opinion 无法表示意见 JQCwI`%i  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   s [!SG`&  
  A (2)absorbed overhead 已吸收制造费用 utE:HD.PN  
  A (3)absorption costing 吸收成本计算 b(VU{cf2d  
  A (4)account 账户,报表   S ] &->5"  
  A (5)accounting postulate 会计假设   -$q/7,os  
  A (6)accounting series release 会计公告文件   5a& w M  
  A (7)accounting valuation 会计计价   4s8E:I=K  
  A (8)account sale 承销清单 O o:jP6r  
  A (9)accountability concept 经营责任概念   *l^'v9  
  A (10)accountancy 会计职业   2uTa}{/%  
  A (11)accountant 会计师   ,+RO 5n  
  A (12)accounting 会计   r?TK@^z  
  A (13)agency cost 代理成本   * X #e  
  A (14)accounting bases 会计基础   ._3NqE;  
  A (15)accounting manual 会计手册   [:'n+D=T3M  
  A (16)accounting period 会计期间   D^{:UbN  
  A (17)accounting policies 会计方针   SMFW]I2T/  
  A (18)accounting rate of return 会计报酬率   ?Sqm`)\>4  
  A (19)accounting reference date 会计参照日   cn0F z"d  
  A (20)accounting reference period 会计参照期间   THp `!l  
  A (21)accrual concept 应计概念   f0s &9H  
  A (22)accrual expenses 应计费用   6T s`5$e  
  A (23)acid test ration 速动比率(酸性测试比率)   (?!0__NN;  
  A (24)acquisition 购置   $yAfs3/%)s  
  A (25)acquisition accounting 收购会计   ihWz/qx&q  
  A (26)activity based accounting 作业基础成本计算   \_E.%K  
  A (27)adjusting events 调整事项   -Tx tX8v  
  A (28)administrative expenses 行政管理费   &>{>k<z  
  A (29)advice note 发货通知   4:']'E  
  A (30)amortization 摊销   av?BpN"l  
  A (31)analytical review 分析性检查   dWy1=UQfP  
  A (32)annual equivalent cost 年度等量成本法   { 1%ZyY  
  A (33)annual report and accounts 年度报告和报表   q@9 i3*q;  
  A (34)appraisal cost 检验成本   l'T0<  
  A (35)appropriation account 盈余分配账户   'qJ-eQ7e  
  A (36)articles of association 公司章程细则   0 l@P]_qq`  
  A (37)assets 资产   ];;w/$zke  
  A (38)assets cover 资产保障   @45H8|:k  
  A (39)asset value per share 每股资产价值   ea0tx3'  
  A (40)associated company 联营公司   [R>   
  A (41)attainable standard 可达标准   NO^t/(Z  
Yk Pt*?,P/  
 A (42)attributable profit 可归属利润   ai4^NJn  
  A (43)audit 审计   \<B6>  
  A (44)audit report 审计报告   z-5#bOABW  
  A (45)auditing standards 审计准则   & |'6-wD.  
  A (46)authorized share capital 额定股本   ?8@*q6~8  
  A (47)available hours 可用小时    h\d($Ki  
  A (48)avoidable costs 可避免成本 U _'q-*W  
  B (49)back-to-back loan 易币贷款   Nh9!lBm*]  
  B (50)backflush accounting 倒退成本计算   (dF;Gcw+  
  B (51)bad debts 坏帐   R+0"B  
  B (52)bad debts ratio 坏帐比率   )`mF.87b&h  
  B (53)bank charges 银行手续费   8 -;ZPhN&  
  B (54)bank overdraft 银行透支   qk,y|7 p  
  B (55)bank reconciliation 银行存款调节表   F |81i$R  
  B (56)bank statement 银行对账单   ;/ KF3 %  
  B (57)bankruptcy 破产   IGT_ 5te  
  B (58)basis of apportionment 分摊基础   PV6 *-[  
  B (59)batch 批量   ,jsx]U/^  
  B (60)batch costing 分批成本计算   Ko)T>8:  
  B (61)beta factor B(市场)风险因素   (B,t 1+%  
  B (62)bill 账单   y=xe<#L  
  B (63)bill of exchange 汇票   &6=ZT:.6Te  
  B (64)bill of landing 提单   YwWTv  
  B (65)bill of materials 用料预计单   L"7 ` \4  
  B (66)bill payable 应付票据   }#>d2 =T$  
  B (67)bill receivable 应收票据   V C'-h~  
  B (68)bin card 存货记录卡   AdOAh y2H  
  B (69)bonus 红利   ( L\G!pP.  
  B (70)book-keeping 薄记   ysJhP .  
  B (71)Boston classification 波士顿分类   X]MM7hMuR  
  B (72)breakeven chart 保本图   }|"*"kxi!  
  B (73)breakeven point 保本点   L_ qv<iM$  
  B (74)breaking-down time 复位时间   5z w23!  
  B (75)budget 预算   W?J*9XQ`  
  B (76)budget center 预算中心   e=;@L3f  
  B (77)budget cost allowance 预算成本折让   1=5'R/k  
  B (78)budget manual 预算手册   s k6 |_  
  B (79)budget period 预算期间   yn ":!4U1  
  B (80)budgetary control 预算控制   "rDzrz  
  B (81)budgeted capacity 预算生产能力   ZX6=D>)u  
  B (82)burden 制造费用   7WfirRM  
  B (83)business center 经营中心   GVc[p\h(  
  B (84)business entity 营业个体   +Y9D!=_lj  
  B (85)business unit 经营单位   i^cM@?  
 B (86)buy-out management 管理性购买产权   n[:AV  
  B (87)by-product 副产品 ]AA*f_!   
  C (88)called-up share capital 催缴股本   p z+}7  
  C (89)capacity 生产能力   T{{AZV"pB  
  C (90)capacity ratios 生产能力比率   $_7d! S"  
  C (91)capital 资本   \]#;!6ge  
  C (92)capital assets pricing model资本资产计价模式   C\ 2 >7  
  C (93)capital commitment 承诺资本   m *bKy;'8  
  C (94)capital employed 已运用的资本   NT9- j#V  
  C (95)capital expenditure 资本支出   .'{6u;8  
  C (96)capital expenditureauthorization 资本支出核准   -kri3?Y,  
  C (97)capital expenditure control 资本支出控制   (VI* c!N  
  C (98)capital expenditure proposal资本支出申请   V<NsmC=g  
  C (99)capital funding planning 资本基金筹集计划   e9hVX[uq  
  C (100)capital gain 资本收益   V?V)&y] 4  
  C (101)capital investment appraisal资本投资评估   -KJ!  
  C (102)capital maintenance 资本保全   Ysc|kxLb  
  C (103)capital resource planning 资本资源计划   M3;v3 }z<-  
  C (104)capital surplus 资本盈余   l)rvh#D  
  C (105)capital turnover 资本周转率   0CVsDVA  
  C (106)card 记录卡   ?)o4 Kt'h  
  C (107)cash 现金   dYew 7  
  C (108)cash account 现金账户   iMeRQYW  
  C (109)cash book 现金账薄   @1SKgb t>  
  C (110)cash cow 金牛产品   I%Po/+|+  
  C (111)cash flow 现金流量   CbH T #  
  C (112)cash discounted 现金贴现   . I&)MZ>n  
  C (113)cash flow budget 现金流量预算   ic{.#R.BY  
  C (114)cash flow statement 现金流量表   GgpQ]rw  
  C (115)cash ledger 现金分类账   )bCG]OM7 <  
  C (116)cash limit 现金限额   IU'!?XVo  
  C (117)CCA 现时成本会计   (zw=qbS&  
  C (118)center 中心   voej ~z+  
  C (119)changeover time 变更时间   z2nUul(2  
  C (120)chartered entity 特许经济个体   OxHw1k  
  C (121)cheque 支票   q~' K9  
  C (122)cheque register 支票登记薄   #9hXZr/8  
  C (123)coin analysis 零钱分类   gQpD] p%k  
  C (124)classification 分类   fF9oYOh|  
  C (125)clock card 工时卡   e<O;pM:  
  C (126)code 代码   rb}wv16?  
  C (127)commitment accounting 承诺确认会计   cH*/zNp  
  C (128)common cost 共同成本   3VRZM@i  
  C (129)company limited byguarantee 有限担保责任公司   ug6f   
C (130)company limited shares 股份有限公司   I bv_D$cT  
  C (131)competitive position 竞争能力状况   ?m9UhLeaS=  
  C (132)concept 概念   q{De&Bu  
  C (133)conglomerate 跨行业企业   D@r n@N  
  C (134)consistency concept 一致性概念   8T.5Mhx0jS  
  C (135)consolidated accounts 合并报表   6|9g4@Hy  
  C (136)consolidation accounting 合并会计   X v7U<q  
  C (137)consortium 财团   }2BH_  2  
  C (138)contingency plan 应急计划   fCt\2);a  
  C (139)contingent liabilities 或有负债   mb~=Xy k&  
  C (140)continuous operation 连续生产   MNf@HG  
  C (141)contra 抵消   DvRA2(M  
  C (142)contract cost 合同成本   ?;r8SowZ7  
  C (143)contract costing 合同成本计算   #-gGsj;F  
  C (144)contribution 贡献毛益   kO,VayjT  
  C (145)contribution centre 贡献中心   e2-70UvW^  
  C (146)contribution chart 贡献图   H?=pWB  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +zVcOS*-  
  C (148)contribution to salesration 贡献毛益对销售比率   4Fr7jD,#k  
  C (149)control 控制   EDgob^>  
  C (150)control account 控制帐户   ;oY(I7  
  C (151)control limits 控制限度   \Sq"3_m4T  
  C (152)controllability concept 可控制概念   @cS1w'=  
  C (153)controllable cost 可控制成本   .X LV:6  
  C (154)conversion cost 加工成本   A}#] g>L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )S wG+k,  
  C (156)corporate appraisal 公司评估   vzohq1r5  
  C (157)corporate planning 公司计划   '!yS72{$2  
  C (158)corporate social reporting 公司社会报告   Ah"'hFY  
  C (159)corporation 股份公司   X8,7_D$  
  C (160)cost 成本   O'!r]0Q  
  C (161)cost account 成本帐户   M]4=(Vv+5  
  C (162)cost accounting 成本会计   7{K i;1B[w  
  C (163)cost accounting manual 成本手册   7$1fy0f[l  
  C (164)cost accounts calendar 成本报表的日历时间   bU:}ZO^S  
  C (165)cost adjustment 成本调整   94p:|5@  
  C (166)cost allocation 成本分配   dY4k9p8  
  C (167)cost apportionment 成本分摊   d Ik8TJ  
  C (168)cost attribution 成本归属   Q2[prrk%j  
  C (169)cost audit 成本审计   1o;g1Z/  
  C (170)cost behaviour 成本性态   rt3f7 s*  
  C (171)cost benefit analysis 成本效益分析   wzDk{4U  
  C (172)cost center 成本中心   20.-;jK  
  C (173)cost driver 成本动因
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