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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 pd oCV  
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  1.audit   审计 /Avl&Rd  
  2.attestation   鉴证 u|8yV .=R  
  3.credibility   可信赖程度 pu5-=QN  
  4.audit of financial statements 财务报表审计 =xPBolxm5U  
  5.agreed-upon procedures 执行商定程序 X kuZ2(  
  6.high levels of assurance 高水平保证 -\~D6OA  
  7.compilation 编制 $jNp-5+Q;  
  8.reliability 可靠性 -{a&Zkz>V  
  9.relevance 相关性 M UqV$#4@I  
  10.professional skepticism 职业谨慎 I~NQt^sg  
  11.objectivity 客观性 dS" %( ?o  
  12. professional competence 专业胜任能力  ^6Y:9+  
  13.Senior/CPA-in-charge 项目经理 a[Oi  
  14.audit engagement letter 业务约定书 qY%{c-aMA  
  15.recurring audit 连续审计 (ZHEPN  
  16.the client 委托人 +)-`$N  
  17.change CPA 更换注册会计 jl~ ?I*Gr  
  18.the existing CPA 现任注册会计师 x)!NB99(tC  
  19.the successor CPA 后任注册会计师 3NC-)S  
  20.the preceding CPA前任注册会计师 kV3Z t@+  
  21.issue the audit report 出具审计报告 *8j2iu-|  
  22.expert 专家 MYF6tZ*  
  23.the board of directors 董事会 |csR"DOqz  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <e7  
  25.assess material misstatement risks评估重大错报风险 4O'X+dv^I  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kc-v(WIC  
  27.a general knowledge of —— 初步了解―――的情况 ~$Pz`amT|  
  28.a more knowledge of—— 进一步了解的情况 5b-: e? |  
  29.the prior year‘s working papers 以前年度工作底稿 Oa|'wh ug  
  30.minutes of meeting 会议纪要 4^Ghn  
  31.business risks 经营风险 [G[|auKF  
  32.appropriateness 适当性 |HMpVT-;j  
  33.accounting estimate 会计估计 -A17tC20J1  
  34.management representations 管理层声明 0s8w)%4$  
  35.going concern assumption 持续经营假设 l-RwCw4f  
  36.audit plan 审计计划 "8h7"WR  
  37.significant audit areas 重点审计领域 '{xPdN  
  38.error 错误 FZ^j|2.L*  
  39.fraud舞弊 & !I$  
  40.modified or additional procedures 修改或追加审计程序 and)>$)|  
  41.misappropriation of assets 侵占资产 ]M5w!O!  
  42.transactions without substance 虚假交易 ]:vo"{*C  
  43.unusual pressures 异常压力 Zqnwf  
  44.the suspected noncompliance 涉嫌存在违法行为 fG*366W  
  45.materialiy 重要性 7;;HP`vY  
  46.exceed the materiality level 超过重要性水平 Z/hgr|&}  
  47.approach the materiality level 接近重要性水平 27-GfC=7*  
  48.an acceptably low level 可接受水平 b 6B5  
  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 CDTM<0`%  
  50.misstatements or omissions 错报或漏报 >|@i8?|E  
  51.aggregate 总计 _r&,n\ T  
  52.subsequent events 期后事项 D!d1%hac  
  53.adjust the financial statements 调整财务报表 :gJ?3LwTf  
  54.perform additional audit procedures 实施追加的审计程序 _]# ^2S  
  55.audit risk 审计风险 Uc?#E $X  
  56.detection risk 检查风险 YB1uudW9  
  57.inappropriate audit opinion 不适当的审计意见 kL1St F#p  
  58.material misstatement 重大的错报  *c6o#[l  
  59.tolerable misstatement 可容忍错报 xLmgr72D  
  60.the acceptable level of detection risk 可接受的检查风险 EFNi# D8s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7r4|>F  
  62.simall business 小规模企业 z<c%Xl\$%  
  63.accounting system 会计系统 ^N\$oV$  
  64.test of control 控制测试 n^2p jTkl  
  65.walk-through test 穿行测试 w`$M}oX(  
  66.communication 沟通 CFU'- #b  
  67.flow chart 流程图 _rU%DL?  
  68.reperformance of internal control 重新执行 <4|/AF*>  
  69.audit evidence 审计证据 swh8-_[c/  
  70.substantive procedures 实质性程序 chF@',9t  
  71.assertions 认定 V"`t*m$  
  72.esistence 存在 ?]]d s]  
  73.occurrence 发生 zZax![Z  
  74.completeness 完整性 !ENDQ?1  
  75.rights and obligations 权利和义务 :]hNw1e  
  76.valuation and allocation 计价和分摊 ~l@ h  
  77.cutoff 截止 #{BHH;J+  
  78.accuracy 准确性 awic9 uMH  
  79.classification 分类 Z.D O 2=+=  
  80.inspection 检查 {5, ]7=]  
  81.supervision of counting 监盘 }; ;Thfd  
  82.observation 观察 5m]N%{<jAB  
  83.confirmation 函证 R@8pKCL.  
  84.computation 计算 R ]! [h  
  85.analytical procedures 分析程序 lEWF~L5=:  
  86.vouch 核对 o'SZ sG  
  87.trace 追查 W1T% Q88  
  88.audit sampling 审计抽样 9$[PA jwk  
  89.error 误差 V|n}v?f_q  
  90.expected error 预期误差 F?B`rw@xr  
  91.population 总体 i=^!? i  
  92.sampling risk 抽样风险 4Lb!Au|Y  
  93.non- sampling risk 非抽样风险 r$ 8 ^K\oF  
  94.sampling unit 抽样单位 vk&6L%_~a  
  95.statistical sampling 统计抽样  4,]z  
  96.tolerable error 可容忍误差 t3// U #  
  97.the risk of under reliance 信赖不足风险 #NZ#G~oeO  
  98.the risk of over reliance 信赖过度风险 QU;bDNq,c  
  99.the risk of incorrect rejection 误拒风险 !F|#TETrt  
  100. the risk of incorrect acceptance 误受风险 NlG~{rfI  
  101.working trial balance 试算平衡表 'C2X9/!,  
  102.index and cross-referencing 索引和交叉索引 H-|%\9&{S  
  103.cash receipt 现金收入 .*Mp+Q}^  
  104.cash disbursement 现金支出 _ / >JM0  
  105.bank statement 银行对账单 S 4hv7.A  
  106.bank reconciliation 银行存款余额调节表 Sr#\5UDS  
  107.balance sheet date 资产负债表日 U7do,jCoa  
  108.net realizable value 可变现净值 L<62-+e`  
  109.storeroom 仓库 Qu;cl/&  
  110.sale invoice 销售发票 .;$Ub[  
  111.price list 价目表 HPz3"3n!  
  112.positive confirmation request 积极式询证函 ^kO+NH40  
  113.negative confirmation request 消极式询证函 MOia] 5  
  114.purchase requisition 请购单 =} D9sT  
  115.receiving report 验收报告 g]Jt (aYK  
  116.gross margin 毛利 9>6DA^  
  117.manufacturing overhead 制造费用 LpYG!Kl  
  118.material requisition 领料单 a-bj! Rs  
  119.inventory-taking 存货盘点 h%%ryQQ&<  
  120.bond certificate 债券 31^Jg  
  121.stock certificate 股票 /2.}m`5  
  122.audit report 审计报告 6|G&d>G$_  
  123.entity 被审计单位 iLC.?v2=  
  124.addressee of the audit report 审计报告的收件人 A+w 'quXn  
  125.unqualified opinion 无保留意见 YLsOA` 5X  
  126.qualified opinion 保留意见 .US=fWyrb  
  127.disclaimer of opinion 无法表示意见 yt @7l]I  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   D>fg  
  A (2)absorbed overhead 已吸收制造费用 $-MVsa9>I  
  A (3)absorption costing 吸收成本计算 ?yc{@|  
  A (4)account 账户,报表   %;eD.If}  
  A (5)accounting postulate 会计假设   7M/v[dwL  
  A (6)accounting series release 会计公告文件   K2> CR$ L  
  A (7)accounting valuation 会计计价   U #C@&2  
  A (8)account sale 承销清单 Fd86P.Df  
  A (9)accountability concept 经营责任概念   +6`+Q2qi  
  A (10)accountancy 会计职业   #PkZi(k hv  
  A (11)accountant 会计师   jP{&U&!i  
  A (12)accounting 会计   F1)5"7f  
  A (13)agency cost 代理成本   xfa-   
  A (14)accounting bases 会计基础   D){my_ /  
  A (15)accounting manual 会计手册   xwF mY'o  
  A (16)accounting period 会计期间   Lc#GBaJ  
  A (17)accounting policies 会计方针   21$E.x 6  
  A (18)accounting rate of return 会计报酬率   ?XbM  
  A (19)accounting reference date 会计参照日   sg8[TFX@Z  
  A (20)accounting reference period 会计参照期间   |z7V1xF  
  A (21)accrual concept 应计概念   6Hp+?mmh  
  A (22)accrual expenses 应计费用   ; I;&O5Y  
  A (23)acid test ration 速动比率(酸性测试比率)   8<)ZpB,7  
  A (24)acquisition 购置   GoLK 95"]  
  A (25)acquisition accounting 收购会计   FS)"MDs  
  A (26)activity based accounting 作业基础成本计算   bFIM07  
  A (27)adjusting events 调整事项   O joa3  
  A (28)administrative expenses 行政管理费   mCyn:+  
  A (29)advice note 发货通知   4`B3Kt`o  
  A (30)amortization 摊销   n_ 4 r'w  
  A (31)analytical review 分析性检查   BW:HKH.k  
  A (32)annual equivalent cost 年度等量成本法   `/O AgV"`  
  A (33)annual report and accounts 年度报告和报表   ^)y8X.iO  
  A (34)appraisal cost 检验成本   Kl,NL]]4*5  
  A (35)appropriation account 盈余分配账户   eaAGlEW6J  
  A (36)articles of association 公司章程细则   `Gj(>z*  
  A (37)assets 资产   Z)}UCi+/".  
  A (38)assets cover 资产保障   eaC%& k  
  A (39)asset value per share 每股资产价值   q6,z 1A"  
  A (40)associated company 联营公司   b'W.l1]<-  
  A (41)attainable standard 可达标准   byFO^pce  
>UQY3C  
 A (42)attributable profit 可归属利润   M!46^q~-  
  A (43)audit 审计   f"*k>=ETI  
  A (44)audit report 审计报告   -.Blj<2ah  
  A (45)auditing standards 审计准则   en'"" w  
  A (46)authorized share capital 额定股本   31~nay15  
  A (47)available hours 可用小时   Gp{,v  
  A (48)avoidable costs 可避免成本 c:  r25  
  B (49)back-to-back loan 易币贷款   57~y 7/0  
  B (50)backflush accounting 倒退成本计算   wF X9F3m  
  B (51)bad debts 坏帐   $g^D1zkuDT  
  B (52)bad debts ratio 坏帐比率   %vv`Vx2  
  B (53)bank charges 银行手续费   }T0O~c{$i  
  B (54)bank overdraft 银行透支   q3<kr<SP  
  B (55)bank reconciliation 银行存款调节表   6`@b@Kd  
  B (56)bank statement 银行对账单   $AT@r"  
  B (57)bankruptcy 破产   u0GHcpOm  
  B (58)basis of apportionment 分摊基础   V)5K/ U{  
  B (59)batch 批量   =W &Mt  
  B (60)batch costing 分批成本计算   ae2Q^yLA  
  B (61)beta factor B(市场)风险因素   $~S~pvT  
  B (62)bill 账单   ME$J42  
  B (63)bill of exchange 汇票   b[GhI+_  
  B (64)bill of landing 提单   zXM,cV/s   
  B (65)bill of materials 用料预计单   gW,hI>  
  B (66)bill payable 应付票据   9b&|'BBW  
  B (67)bill receivable 应收票据   j*5IRzK1%0  
  B (68)bin card 存货记录卡   c"v75lW-J  
  B (69)bonus 红利   l>MDCqV  
  B (70)book-keeping 薄记   +J|H~`  
  B (71)Boston classification 波士顿分类   D#G%WT/"  
  B (72)breakeven chart 保本图   %@Z;;5L  
  B (73)breakeven point 保本点   jQ,Vs=*H  
  B (74)breaking-down time 复位时间   zs~Tu  
  B (75)budget 预算   #1/~eIEY  
  B (76)budget center 预算中心   \n t~K}a  
  B (77)budget cost allowance 预算成本折让   'f!U[Qatg  
  B (78)budget manual 预算手册   8Z0x*Ssk  
  B (79)budget period 预算期间   hbOXR.0z  
  B (80)budgetary control 预算控制   Bb:C^CHIQm  
  B (81)budgeted capacity 预算生产能力   D8<C7  
  B (82)burden 制造费用   K Ax=C}9  
  B (83)business center 经营中心   :{2~s  
  B (84)business entity 营业个体   HeO:=OE~>  
  B (85)business unit 经营单位   Z (7kwhP[`  
 B (86)buy-out management 管理性购买产权   0_eqO'"  
  B (87)by-product 副产品 {G Jl<G1  
  C (88)called-up share capital 催缴股本   b?l>vUgAg  
  C (89)capacity 生产能力   0muC4  
  C (90)capacity ratios 生产能力比率   {u/1ph-  
  C (91)capital 资本   U fyhd  
  C (92)capital assets pricing model资本资产计价模式   d?8OY  
  C (93)capital commitment 承诺资本   HMCLJ/  
  C (94)capital employed 已运用的资本   u MEM7$o  
  C (95)capital expenditure 资本支出   bAPMD  
  C (96)capital expenditureauthorization 资本支出核准   n&njSj/  
  C (97)capital expenditure control 资本支出控制   =nGFLH6)  
  C (98)capital expenditure proposal资本支出申请   ;NR|Hi]  
  C (99)capital funding planning 资本基金筹集计划   uhh7Ft#H  
  C (100)capital gain 资本收益   )A$"COM4  
  C (101)capital investment appraisal资本投资评估   KGYbPty}  
  C (102)capital maintenance 资本保全   _6nAxm&x`%  
  C (103)capital resource planning 资本资源计划   >[AmIYg  
  C (104)capital surplus 资本盈余   (T_-`N|  
  C (105)capital turnover 资本周转率   >U vP/rp  
  C (106)card 记录卡   /@F'f@;  
  C (107)cash 现金   I&{T 4.B:U  
  C (108)cash account 现金账户   ==OUd6e}  
  C (109)cash book 现金账薄   &em~+83  
  C (110)cash cow 金牛产品   n@8Y6+7i  
  C (111)cash flow 现金流量   ryVYY> *(K  
  C (112)cash discounted 现金贴现   (N}-]%#  
  C (113)cash flow budget 现金流量预算   hBjU(}\3  
  C (114)cash flow statement 现金流量表   dS ojq6M  
  C (115)cash ledger 现金分类账   ]~aj  
  C (116)cash limit 现金限额   4<i#TCGex3  
  C (117)CCA 现时成本会计   r8s>s6vm  
  C (118)center 中心   6sBt6?_T  
  C (119)changeover time 变更时间   ?> }p'{I  
  C (120)chartered entity 特许经济个体   CefFUqo4  
  C (121)cheque 支票   F qH) )2  
  C (122)cheque register 支票登记薄   Z)s !p  
  C (123)coin analysis 零钱分类   xoKK{&J  
  C (124)classification 分类   `NN P<z+\  
  C (125)clock card 工时卡   QN#"c  
  C (126)code 代码   rG P;0KtQ  
  C (127)commitment accounting 承诺确认会计   < D/K[mz-  
  C (128)common cost 共同成本   lo$G*LWu:  
  C (129)company limited byguarantee 有限担保责任公司   x95s%29RS  
C (130)company limited shares 股份有限公司   "E\vdhk  
  C (131)competitive position 竞争能力状况   itYoR-XJ  
  C (132)concept 概念   qWhW4$7x  
  C (133)conglomerate 跨行业企业   ij $NTY=u  
  C (134)consistency concept 一致性概念   @Chl>s  
  C (135)consolidated accounts 合并报表   ,)1C"'  
  C (136)consolidation accounting 合并会计   Dd r.6`VJ  
  C (137)consortium 财团   KnkmGy  
  C (138)contingency plan 应急计划   ,^([aK  
  C (139)contingent liabilities 或有负债   UjI./"]O  
  C (140)continuous operation 连续生产   h9QM nH'  
  C (141)contra 抵消   ,D;8~l lM  
  C (142)contract cost 合同成本   /x??J4r0  
  C (143)contract costing 合同成本计算   .o/|]d`%  
  C (144)contribution 贡献毛益   l zFiZx  
  C (145)contribution centre 贡献中心   q`1tUd4G  
  C (146)contribution chart 贡献图   K=N&kda   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @D;K&:~|N  
  C (148)contribution to salesration 贡献毛益对销售比率   q-(~w!e  
  C (149)control 控制   .b,\.0N  
  C (150)control account 控制帐户   6\.g,>   
  C (151)control limits 控制限度   C ~h#pAh  
  C (152)controllability concept 可控制概念   b-_l&;NWg  
  C (153)controllable cost 可控制成本   rr tMd  
  C (154)conversion cost 加工成本   #&'S-XE+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   LO_Xr j  
  C (156)corporate appraisal 公司评估   PEI$1 ,z  
  C (157)corporate planning 公司计划   nX (bVT4i  
  C (158)corporate social reporting 公司社会报告   )Z:-qH  
  C (159)corporation 股份公司   -s 0SQe{!_  
  C (160)cost 成本   z:-{Y2F  
  C (161)cost account 成本帐户   Yh1</C  
  C (162)cost accounting 成本会计   ! V.]mI  
  C (163)cost accounting manual 成本手册   S%\5"uGa  
  C (164)cost accounts calendar 成本报表的日历时间   jWUrw  
  C (165)cost adjustment 成本调整   \ ^(#b,k#  
  C (166)cost allocation 成本分配   SD^::bH  
  C (167)cost apportionment 成本分摊   @ym:@<D  
  C (168)cost attribution 成本归属    vc: kY  
  C (169)cost audit 成本审计   8XH;<z<oJ  
  C (170)cost behaviour 成本性态   QT%`=b  
  C (171)cost benefit analysis 成本效益分析   (d &" @  
  C (172)cost center 成本中心   _/:--Z  
  C (173)cost driver 成本动因
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