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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 Z:Vde^Ih  
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  1.audit   审计 )Vrp<"v  
  2.attestation   鉴证 c5uC?b].  
  3.credibility   可信赖程度 4P=1)t?tX  
  4.audit of financial statements 财务报表审计 Z {:;LC  
  5.agreed-upon procedures 执行商定程序 WPrBK{B`o  
  6.high levels of assurance 高水平保证 'n1$Y%t  
  7.compilation 编制 >8x)\'w  
  8.reliability 可靠性 p|NY.N  
  9.relevance 相关性 `rK@> -  
  10.professional skepticism 职业谨慎  CE!cZZ  
  11.objectivity 客观性 `p1B58deC  
  12. professional competence 专业胜任能力 {0n p  
  13.Senior/CPA-in-charge 项目经理 tIV{uVM[|D  
  14.audit engagement letter 业务约定书 lrwQ >N  
  15.recurring audit 连续审计 xf8[&?  
  16.the client 委托人 xpCZlOld  
  17.change CPA 更换注册会计 jIwN,H1$-  
  18.the existing CPA 现任注册会计师 G@Sqg  
  19.the successor CPA 后任注册会计师 Iz83T9I&  
  20.the preceding CPA前任注册会计师 Q[aF"5h%  
  21.issue the audit report 出具审计报告 k@s<*C  
  22.expert 专家 BOR$R}q  
  23.the board of directors 董事会 h-sO7M0E]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r$ -P  
  25.assess material misstatement risks评估重大错报风险 E.sZjo1  
  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 cH$( *k9%M  
  27.a general knowledge of —— 初步了解―――的情况 nd,\<}uP9  
  28.a more knowledge of—— 进一步了解的情况 `B&=ya|bl  
  29.the prior year‘s working papers 以前年度工作底稿 u"%D;  
  30.minutes of meeting 会议纪要 CB,2BTtRE  
  31.business risks 经营风险 8B-mZFXpK  
  32.appropriateness 适当性 US^%pd  
  33.accounting estimate 会计估计 "L`BuAB  
  34.management representations 管理层声明 |pbetA4&  
  35.going concern assumption 持续经营假设 B2*>7 kc_s  
  36.audit plan 审计计划 3Nwix_&S  
  37.significant audit areas 重点审计领域 D5({&.X[-  
  38.error 错误 ^c/3 !"wK  
  39.fraud舞弊 {dP6fr1z  
  40.modified or additional procedures 修改或追加审计程序 w1(5,~OB  
  41.misappropriation of assets 侵占资产 f*88k='\W  
  42.transactions without substance 虚假交易 z_'!?K{  
  43.unusual pressures 异常压力 ]dl.~;3~~  
  44.the suspected noncompliance 涉嫌存在违法行为 1*$6u5.=F  
  45.materialiy 重要性 E(_k#X  
  46.exceed the materiality level 超过重要性水平 ?(Tin80=r  
  47.approach the materiality level 接近重要性水平 ;$1x_ Cb  
  48.an acceptably low level 可接受水平 fv+d3s?h  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 TuPD5-wB&  
  50.misstatements or omissions 错报或漏报 "VHT5k  
  51.aggregate 总计 [\ Sd*-  
  52.subsequent events 期后事项 /*BK6hc  
  53.adjust the financial statements 调整财务报表 #H4<8B  
  54.perform additional audit procedures 实施追加的审计程序 R.l!KIq  
  55.audit risk 审计风险  b{)kup  
  56.detection risk 检查风险 3djw  
  57.inappropriate audit opinion 不适当的审计意见  f<$*,P  
  58.material misstatement 重大的错报 p,|)qr:M  
  59.tolerable misstatement 可容忍错报 lKU{jWA  
  60.the acceptable level of detection risk 可接受的检查风险 _A& [rBm|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 X(17ESQ/Y  
  62.simall business 小规模企业 wu11)HFL|z  
  63.accounting system 会计系统 cyP+a  
  64.test of control 控制测试 "'+C%  
  65.walk-through test 穿行测试 _D@QsQ_Z  
  66.communication 沟通 $FIJI^Kd7  
  67.flow chart 流程图 TOgH~R=  
  68.reperformance of internal control 重新执行 $!!y v'K  
  69.audit evidence 审计证据 /X0<2&v  
  70.substantive procedures 实质性程序 Y*A y=@z=y  
  71.assertions 认定 K4E2W9h  
  72.esistence 存在 fhR u-  
  73.occurrence 发生 }?Pa(0=U  
  74.completeness 完整性 @MFEBc}  
  75.rights and obligations 权利和义务  lX/7  
  76.valuation and allocation 计价和分摊 59:kL<;S-  
  77.cutoff 截止 `mYp?N jR_  
  78.accuracy 准确性 j jv'"K2  
  79.classification 分类 w)qmq  
  80.inspection 检查  xiQc\k$  
  81.supervision of counting 监盘 `*yOc6i]  
  82.observation 观察 pNuU{:9 B0  
  83.confirmation 函证 qJK9C `T%  
  84.computation 计算 8'fF{C  
  85.analytical procedures 分析程序 0R+p\Nc&1  
  86.vouch 核对 Dp#27Yzc  
  87.trace 追查 qh&KNJ>1  
  88.audit sampling 审计抽样 &gC)%*I 4  
  89.error 误差 ;Z;` BGZJ  
  90.expected error 预期误差 \k6OP  
  91.population 总体 =z<sx2#*  
  92.sampling risk 抽样风险 ts@ e ,  
  93.non- sampling risk 非抽样风险 ,,IK}  
  94.sampling unit 抽样单位 VC Ay~,  
  95.statistical sampling 统计抽样 tpeMq -  
  96.tolerable error 可容忍误差 )[&j&AI  
  97.the risk of under reliance 信赖不足风险 prIJjy-F  
  98.the risk of over reliance 信赖过度风险 B tJF1#f  
  99.the risk of incorrect rejection 误拒风险 A]o3 MoSt  
  100. the risk of incorrect acceptance 误受风险 6"rS?>W/mO  
  101.working trial balance 试算平衡表 fHI@' '0  
  102.index and cross-referencing 索引和交叉索引 673G6Nk  
  103.cash receipt 现金收入 UN^M.lqZX  
  104.cash disbursement 现金支出 7<2?NLE8*  
  105.bank statement 银行对账单 yd45y}uS;F  
  106.bank reconciliation 银行存款余额调节表 _$HCNFdh  
  107.balance sheet date 资产负债表日 sv "GX< +  
  108.net realizable value 可变现净值 -W})<{End  
  109.storeroom 仓库 >%_i#|dE>  
  110.sale invoice 销售发票 Kl(u~/=6  
  111.price list 价目表 chE}`I?  
  112.positive confirmation request 积极式询证函 ashVV~\8A  
  113.negative confirmation request 消极式询证函 8jLO-^X<<  
  114.purchase requisition 请购单 w#bdb;  
  115.receiving report 验收报告 ,>TDxI;  
  116.gross margin 毛利 9N) Ea:N  
  117.manufacturing overhead 制造费用 -*?{/QmKb  
  118.material requisition 领料单 iq 8Hq)I]  
  119.inventory-taking 存货盘点 z^%`sUgP  
  120.bond certificate 债券 ;D[I/U  
  121.stock certificate 股票 O7,:-5h0  
  122.audit report 审计报告 Fy_~~nI0  
  123.entity 被审计单位 A  j>  
  124.addressee of the audit report 审计报告的收件人 ]tbl1=|  
  125.unqualified opinion 无保留意见 5y~B/.YY  
  126.qualified opinion 保留意见 ~%: TE}  
  127.disclaimer of opinion 无法表示意见 zKG]7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'w\Gd7E  
  A (2)absorbed overhead 已吸收制造费用 _9iF`Q  
  A (3)absorption costing 吸收成本计算 f{]W*!VV-  
  A (4)account 账户,报表   sNC~S%[  
  A (5)accounting postulate 会计假设   u)P)r,  
  A (6)accounting series release 会计公告文件   [{+ZQd  
  A (7)accounting valuation 会计计价   ]k.YG!$  
  A (8)account sale 承销清单 <<1_rRL]  
  A (9)accountability concept 经营责任概念   fEyc3K'5V  
  A (10)accountancy 会计职业   l W Lj==  
  A (11)accountant 会计师   s! sG)AR.J  
  A (12)accounting 会计   !t&C,@Ox  
  A (13)agency cost 代理成本   ?T[K{t;~jo  
  A (14)accounting bases 会计基础   @=l.J+lh  
  A (15)accounting manual 会计手册   Pj*"2 LBW#  
  A (16)accounting period 会计期间   42DB0+_wz  
  A (17)accounting policies 会计方针   r9^~I  
  A (18)accounting rate of return 会计报酬率   ]=]`Mnuxb  
  A (19)accounting reference date 会计参照日   v%Su#xq /  
  A (20)accounting reference period 会计参照期间   [>kzQYT[  
  A (21)accrual concept 应计概念   k jR-p=}  
  A (22)accrual expenses 应计费用   7{ QjE  
  A (23)acid test ration 速动比率(酸性测试比率)   .[o?qCsw  
  A (24)acquisition 购置   X,+N/ nku  
  A (25)acquisition accounting 收购会计   ,aSK L1  
  A (26)activity based accounting 作业基础成本计算   0a v2w5>af  
  A (27)adjusting events 调整事项   ]-u>HO g\  
  A (28)administrative expenses 行政管理费   I%ZSh]On  
  A (29)advice note 发货通知   G\S_e7$ /  
  A (30)amortization 摊销   t-J\j"~%+  
  A (31)analytical review 分析性检查   _,|N`BBqd  
  A (32)annual equivalent cost 年度等量成本法   Cqw`K P  
  A (33)annual report and accounts 年度报告和报表   TbhsOf!  
  A (34)appraisal cost 检验成本   1Q??R }  
  A (35)appropriation account 盈余分配账户   jR,3 -JQ  
  A (36)articles of association 公司章程细则   #K[6Ai=We}  
  A (37)assets 资产   K db:Q0B  
  A (38)assets cover 资产保障   @LDu08lr  
  A (39)asset value per share 每股资产价值   ~2U5Wt  
  A (40)associated company 联营公司   ltG|#(  
  A (41)attainable standard 可达标准   g6<D 1r  
n'Z5rXg  
 A (42)attributable profit 可归属利润   N< 7  
  A (43)audit 审计   14rX:z  
  A (44)audit report 审计报告   17;qJ_T)  
  A (45)auditing standards 审计准则   4B=@<( H  
  A (46)authorized share capital 额定股本   o_%gFV[q  
  A (47)available hours 可用小时   Y\7/`ty  
  A (48)avoidable costs 可避免成本 AU H_~SY  
  B (49)back-to-back loan 易币贷款   .&c!k1kH  
  B (50)backflush accounting 倒退成本计算   {DGnh1  
  B (51)bad debts 坏帐   +K*_=gHF.  
  B (52)bad debts ratio 坏帐比率   [%BWCd8Q~P  
  B (53)bank charges 银行手续费   i@spd5.  
  B (54)bank overdraft 银行透支   1ba* U~OEg  
  B (55)bank reconciliation 银行存款调节表   eop7=!`-~~  
  B (56)bank statement 银行对账单   H=7Nh6v  
  B (57)bankruptcy 破产   -Mufo.Jz1o  
  B (58)basis of apportionment 分摊基础    }h_= n>  
  B (59)batch 批量   r#' E;Yx  
  B (60)batch costing 分批成本计算    ,L7:3W  
  B (61)beta factor B(市场)风险因素   W2j@Q=YDS  
  B (62)bill 账单   Y^J/jA0\B  
  B (63)bill of exchange 汇票   W&Gt^5  
  B (64)bill of landing 提单   /kK:{  
  B (65)bill of materials 用料预计单   3D"?|rd~  
  B (66)bill payable 应付票据   g|V0[Hnq6  
  B (67)bill receivable 应收票据   .2:S0=xt<  
  B (68)bin card 存货记录卡   )1S"D~j-  
  B (69)bonus 红利   q|7$@H^*  
  B (70)book-keeping 薄记   c,RY j  
  B (71)Boston classification 波士顿分类   pj9s=}1 '  
  B (72)breakeven chart 保本图   y5lhmbl: e  
  B (73)breakeven point 保本点   j+>&~  
  B (74)breaking-down time 复位时间   AwO'%+Bv  
  B (75)budget 预算   lC(g&( \{  
  B (76)budget center 预算中心   K yFR;.F-  
  B (77)budget cost allowance 预算成本折让   (J/!9NS:  
  B (78)budget manual 预算手册   G .k\N(l  
  B (79)budget period 预算期间   #sp8 !8|y  
  B (80)budgetary control 预算控制   9\D0mjn=l  
  B (81)budgeted capacity 预算生产能力   {oc7Chv=/H  
  B (82)burden 制造费用   @jevY81)  
  B (83)business center 经营中心   H@hHEzO  
  B (84)business entity 营业个体    $>y   
  B (85)business unit 经营单位   &26H   
 B (86)buy-out management 管理性购买产权   xKC{P{:  
  B (87)by-product 副产品 meNz0ve  
  C (88)called-up share capital 催缴股本   gdfG3d$4  
  C (89)capacity 生产能力   y1 53ax  
  C (90)capacity ratios 生产能力比率   VyL|d^'f_  
  C (91)capital 资本   vAp?Zl?g  
  C (92)capital assets pricing model资本资产计价模式   h9 &V   
  C (93)capital commitment 承诺资本   4 Gm(P~N  
  C (94)capital employed 已运用的资本   1 |zy6  
  C (95)capital expenditure 资本支出   CHRO9  
  C (96)capital expenditureauthorization 资本支出核准   bZsg7[: C  
  C (97)capital expenditure control 资本支出控制   K~JXP5`(  
  C (98)capital expenditure proposal资本支出申请   fKZgAISF  
  C (99)capital funding planning 资本基金筹集计划   !4l\*L  
  C (100)capital gain 资本收益   ngHPOI16  
  C (101)capital investment appraisal资本投资评估   Nt# a_  
  C (102)capital maintenance 资本保全   > E3 lY/[  
  C (103)capital resource planning 资本资源计划   GBsM? A:  
  C (104)capital surplus 资本盈余   &BDdJwE  
  C (105)capital turnover 资本周转率   =q-HR+  
  C (106)card 记录卡   k_<8SG+`  
  C (107)cash 现金   hu+% X.F4  
  C (108)cash account 现金账户   pe1_E KU  
  C (109)cash book 现金账薄   oPA [vY  
  C (110)cash cow 金牛产品   19t'  
  C (111)cash flow 现金流量   Z'I0e9Jw  
  C (112)cash discounted 现金贴现   aY7.<p*a  
  C (113)cash flow budget 现金流量预算   HGjGV]N5  
  C (114)cash flow statement 现金流量表   ib%x&?||  
  C (115)cash ledger 现金分类账   )c$)am\I{  
  C (116)cash limit 现金限额   IN%04~= H  
  C (117)CCA 现时成本会计   @j Y_^8#S  
  C (118)center 中心   ^BFD -p  
  C (119)changeover time 变更时间   )4P5i b  
  C (120)chartered entity 特许经济个体   [o,S.!W8  
  C (121)cheque 支票   Q5s?/r  
  C (122)cheque register 支票登记薄   SAEV  "  
  C (123)coin analysis 零钱分类   >O{/%(9  
  C (124)classification 分类   :>t? ^r(  
  C (125)clock card 工时卡   }@V ,v[&e  
  C (126)code 代码   $iblLZhj  
  C (127)commitment accounting 承诺确认会计   H}$hk  
  C (128)common cost 共同成本   > WW5A py[  
  C (129)company limited byguarantee 有限担保责任公司   \#A=twp  
C (130)company limited shares 股份有限公司   igW>C2J  
  C (131)competitive position 竞争能力状况   ^{W#ut>IN  
  C (132)concept 概念   Um$a9S8b&  
  C (133)conglomerate 跨行业企业   +RO=a_AS  
  C (134)consistency concept 一致性概念   j;k(AM<  
  C (135)consolidated accounts 合并报表   m9Uoq[1  
  C (136)consolidation accounting 合并会计   Y{8L ~U:  
  C (137)consortium 财团   c[Mz#BWG  
  C (138)contingency plan 应急计划   PUN.n t  
  C (139)contingent liabilities 或有负债   H5N(MihT  
  C (140)continuous operation 连续生产   LEJ7.82  
  C (141)contra 抵消   ,Wp0,>!  
  C (142)contract cost 合同成本   Z0~}'K   
  C (143)contract costing 合同成本计算   Mlpq2I_x  
  C (144)contribution 贡献毛益   D^Z~>D6  
  C (145)contribution centre 贡献中心   }<wj~f([  
  C (146)contribution chart 贡献图   S"=o U}'|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   N!fp;jvG  
  C (148)contribution to salesration 贡献毛益对销售比率   8bX\^&N  
  C (149)control 控制   Ccocv>=Q&J  
  C (150)control account 控制帐户   uxto:6),P<  
  C (151)control limits 控制限度   (8r?'H8ZO  
  C (152)controllability concept 可控制概念   fuH Dif,  
  C (153)controllable cost 可控制成本   ] 05Q4  
  C (154)conversion cost 加工成本   "*@iXJxv5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~~ON!l9n  
  C (156)corporate appraisal 公司评估   7#,+Q(2  
  C (157)corporate planning 公司计划   P-~Avb  
  C (158)corporate social reporting 公司社会报告   Pc]c8~  
  C (159)corporation 股份公司   ^yRCR] oT  
  C (160)cost 成本   ]sjOn?YA+  
  C (161)cost account 成本帐户   ``kKi3TWJ  
  C (162)cost accounting 成本会计    FFgy=F  
  C (163)cost accounting manual 成本手册   s 8``U~D   
  C (164)cost accounts calendar 成本报表的日历时间   IEzZ$9,A5  
  C (165)cost adjustment 成本调整   )`rC"N)  
  C (166)cost allocation 成本分配   $ gZ|=(y&r  
  C (167)cost apportionment 成本分摊   mId{f  
  C (168)cost attribution 成本归属   ji( S ?^  
  C (169)cost audit 成本审计   "VWxHRVg4M  
  C (170)cost behaviour 成本性态   e_6 i896  
  C (171)cost benefit analysis 成本效益分析   Y@.> eS  
  C (172)cost center 成本中心   E"X i  
  C (173)cost driver 成本动因
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