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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=Xh  
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  1.audit   审计 LQV&;O4'  
  2.attestation   鉴证 B_>r|^Vh  
  3.credibility   可信赖程度 eo^C[# .  
  4.audit of financial statements 财务报表审计 ~cV";cD5  
  5.agreed-upon procedures 执行商定程序 ,h<x Y>  
  6.high levels of assurance 高水平保证 "bz]5c~  
  7.compilation 编制 FcyF E~>2  
  8.reliability 可靠性 ~RV"_8`V9  
  9.relevance 相关性 YKzfI9Y  
  10.professional skepticism 职业谨慎 8Yo;oHk7  
  11.objectivity 客观性 o>|D T(Ib  
  12. professional competence 专业胜任能力 oA3;P]~[  
  13.Senior/CPA-in-charge 项目经理 1C0' Gf)3  
  14.audit engagement letter 业务约定书 wQa,o l_p  
  15.recurring audit 连续审计 j1=su~  
  16.the client 委托人 x<PJ5G L  
  17.change CPA 更换注册会计 Pk=0pHH8q  
  18.the existing CPA 现任注册会计师 /4|_A {m{m  
  19.the successor CPA 后任注册会计师 I= a?z<  
  20.the preceding CPA前任注册会计师 W j`f^^\HJ  
  21.issue the audit report 出具审计报告 z<gII~%  
  22.expert 专家 Rln\  
  23.the board of directors 董事会 AuZISb %6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .yD5>iBh  
  25.assess material misstatement risks评估重大错报风险 ;te( {u+  
  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 s\p 1EL(  
  27.a general knowledge of —— 初步了解―――的情况 HVK0NI  
  28.a more knowledge of—— 进一步了解的情况 }z qo<o  
  29.the prior year‘s working papers 以前年度工作底稿 M*D@zb0ia  
  30.minutes of meeting 会议纪要 +.z X ?}  
  31.business risks 经营风险 =sF4H_B  
  32.appropriateness 适当性 U2CC#,b!(  
  33.accounting estimate 会计估计 9 9^7Ek!z#  
  34.management representations 管理层声明 2#N?WlYw<S  
  35.going concern assumption 持续经营假设 dx+xs&  
  36.audit plan 审计计划 VCwC$ts  
  37.significant audit areas 重点审计领域 1DGl[k/zv  
  38.error 错误 ! Y&]Y G  
  39.fraud舞弊 _&S;*?K.  
  40.modified or additional procedures 修改或追加审计程序 6C/Pu!Sx?  
  41.misappropriation of assets 侵占资产  VF g(:  
  42.transactions without substance 虚假交易 QL*RzFAD 3  
  43.unusual pressures 异常压力 CeM%?fr5  
  44.the suspected noncompliance 涉嫌存在违法行为 X*9-P9 x(6  
  45.materialiy 重要性 N1 sdWXG  
  46.exceed the materiality level 超过重要性水平 0.2stBw  
  47.approach the materiality level 接近重要性水平 p_)ttcpi1  
  48.an acceptably low level 可接受水平 y>7 r;e  
  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 ^E.mG>  
  50.misstatements or omissions 错报或漏报 hBV m; `  
  51.aggregate 总计 WD! " $  
  52.subsequent events 期后事项 Zr=B8wuT  
  53.adjust the financial statements 调整财务报表 <[u(il  
  54.perform additional audit procedures 实施追加的审计程序 F{rC{5@fj  
  55.audit risk 审计风险 o-JB,^TE  
  56.detection risk 检查风险 Ya(3Z_f+VZ  
  57.inappropriate audit opinion 不适当的审计意见 T#i~/  
  58.material misstatement 重大的错报 '-cayG   
  59.tolerable misstatement 可容忍错报 (:\L@j  
  60.the acceptable level of detection risk 可接受的检查风险 fxmY,{{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 C ](djkA$  
  62.simall business 小规模企业 wQ[!~>A  
  63.accounting system 会计系统 Y0J:c? ,  
  64.test of control 控制测试 J :O&2g"g  
  65.walk-through test 穿行测试 |g HdTb1  
  66.communication 沟通 +KWO`WR  
  67.flow chart 流程图 C6h[L  
  68.reperformance of internal control 重新执行 YY(_g|;?8  
  69.audit evidence 审计证据 EBiLe;=X  
  70.substantive procedures 实质性程序 v`G} sgn  
  71.assertions 认定 \DWKG~r-%  
  72.esistence 存在 e/# 6qCE  
  73.occurrence 发生 |WSpWsr,  
  74.completeness 完整性 TK%q} bK,  
  75.rights and obligations 权利和义务 H9(UzyN>i  
  76.valuation and allocation 计价和分摊 VJl0UM3{J  
  77.cutoff 截止 K\zb+  
  78.accuracy 准确性 a .?AniB0  
  79.classification 分类 xxr'g =  
  80.inspection 检查 f6nuh&!-  
  81.supervision of counting 监盘 ;C=V -r  
  82.observation 观察 -]{ _^  
  83.confirmation 函证 fEiNHVx  
  84.computation 计算 =#[t!-@  
  85.analytical procedures 分析程序 =e0MEV#s.  
  86.vouch 核对 +XW1,ly~  
  87.trace 追查 wXZ9@(^  
  88.audit sampling 审计抽样 S)W?W}*R\  
  89.error 误差 _8-T?j**   
  90.expected error 预期误差 XsDZ<j%x89  
  91.population 总体 q&_\A0  
  92.sampling risk 抽样风险 W]_a_5  
  93.non- sampling risk 非抽样风险 w'XSkI_ay  
  94.sampling unit 抽样单位 7I@df.rf6J  
  95.statistical sampling 统计抽样 2oOos%0  
  96.tolerable error 可容忍误差 X.FoX  
  97.the risk of under reliance 信赖不足风险 XKDX*x G  
  98.the risk of over reliance 信赖过度风险 5wha _Yet  
  99.the risk of incorrect rejection 误拒风险 ,-8Xb+!8I  
  100. the risk of incorrect acceptance 误受风险 R lbJ4`a  
  101.working trial balance 试算平衡表 ?L H[,8z  
  102.index and cross-referencing 索引和交叉索引 cIa`pU,6A  
  103.cash receipt 现金收入 %M/L/_d  
  104.cash disbursement 现金支出 SGba6b31  
  105.bank statement 银行对账单 cIC/3g}]  
  106.bank reconciliation 银行存款余额调节表 q/Ji}NGm  
  107.balance sheet date 资产负债表日 Om>?"=yDE  
  108.net realizable value 可变现净值 uFhPNR2l  
  109.storeroom 仓库 1?3+>  
  110.sale invoice 销售发票 A f!`7l-  
  111.price list 价目表 a/H5Y,b>  
  112.positive confirmation request 积极式询证函 ?<Hgq8J  
  113.negative confirmation request 消极式询证函 Qh6 vH9(D  
  114.purchase requisition 请购单 -N5h`Ii7  
  115.receiving report 验收报告 -3wid1SOm  
  116.gross margin 毛利  vILB$%I  
  117.manufacturing overhead 制造费用 8 nqF i  
  118.material requisition 领料单 =<)/lz] H  
  119.inventory-taking 存货盘点 \ 2#K {  
  120.bond certificate 债券 ( ]0F3@k#s  
  121.stock certificate 股票 RlU?F  
  122.audit report 审计报告 :#_k`{WG  
  123.entity 被审计单位 6c27X/'Z  
  124.addressee of the audit report 审计报告的收件人 ?iEn~9WCS  
  125.unqualified opinion 无保留意见 vpOGyvI  
  126.qualified opinion 保留意见 Pth4_]US  
  127.disclaimer of opinion 无法表示意见 f)gV2f0t  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   heB![N0:  
  A (2)absorbed overhead 已吸收制造费用 5|t-CY{?b  
  A (3)absorption costing 吸收成本计算 ~m0=YAlk?  
  A (4)account 账户,报表   S4_ZG>\VT  
  A (5)accounting postulate 会计假设   *f{4 _ts  
  A (6)accounting series release 会计公告文件   <:N$ $n  
  A (7)accounting valuation 会计计价   Dq9f Fe  
  A (8)account sale 承销清单 k6Vs#K7a  
  A (9)accountability concept 经营责任概念   zQt)>Qx_  
  A (10)accountancy 会计职业   9&<c )sS&B  
  A (11)accountant 会计师   &e#pL`N  
  A (12)accounting 会计   +ut%C.1  
  A (13)agency cost 代理成本   dl |$pm@x  
  A (14)accounting bases 会计基础   ,zH\P+*  
  A (15)accounting manual 会计手册   I")Ud?v0)  
  A (16)accounting period 会计期间   QwF.c28[  
  A (17)accounting policies 会计方针   '%:E4oI  
  A (18)accounting rate of return 会计报酬率   [nX{ sM%  
  A (19)accounting reference date 会计参照日   x^Qij!mB%  
  A (20)accounting reference period 会计参照期间   SrOv* D3  
  A (21)accrual concept 应计概念   m7XN6zX  
  A (22)accrual expenses 应计费用   + iQ~ Y2Gh  
  A (23)acid test ration 速动比率(酸性测试比率)   UYQ@ub  
  A (24)acquisition 购置   QfM^J5j.M?  
  A (25)acquisition accounting 收购会计   .>PwbZ  
  A (26)activity based accounting 作业基础成本计算   eecIF0hp  
  A (27)adjusting events 调整事项   ;ByCtVm2  
  A (28)administrative expenses 行政管理费   ?qn4 ea-\P  
  A (29)advice note 发货通知   e%{7CR'~TD  
  A (30)amortization 摊销   P9Eh, j0_  
  A (31)analytical review 分析性检查   S"87 <o  
  A (32)annual equivalent cost 年度等量成本法   ;i+(Q%LO  
  A (33)annual report and accounts 年度报告和报表    :J)^gc  
  A (34)appraisal cost 检验成本   j.+,c#hFo  
  A (35)appropriation account 盈余分配账户   T2mZkK?rA  
  A (36)articles of association 公司章程细则   y^kC2DS   
  A (37)assets 资产   >qGWDCKr  
  A (38)assets cover 资产保障   $U. 2"  
  A (39)asset value per share 每股资产价值   -(}N-yu  
  A (40)associated company 联营公司   G4#Yz6O  
  A (41)attainable standard 可达标准   7ruWmy;j  
2!{_x8,n  
 A (42)attributable profit 可归属利润   "/UPq6  
  A (43)audit 审计   |L-- j  
  A (44)audit report 审计报告   b+Vlq7Bc  
  A (45)auditing standards 审计准则   4xFAFK~lx  
  A (46)authorized share capital 额定股本   c]z^(:_>  
  A (47)available hours 可用小时   ,pk zNe`F  
  A (48)avoidable costs 可避免成本 09G]t1!,  
  B (49)back-to-back loan 易币贷款   Z vyF"4QN  
  B (50)backflush accounting 倒退成本计算   p{SIGpbR&  
  B (51)bad debts 坏帐   y4!fu<[i  
  B (52)bad debts ratio 坏帐比率    Y!|};  
  B (53)bank charges 银行手续费   /\1Q :B3W  
  B (54)bank overdraft 银行透支   "[Tr"nI  
  B (55)bank reconciliation 银行存款调节表   : B 1 "=ly  
  B (56)bank statement 银行对账单   \(5Bi3PA}  
  B (57)bankruptcy 破产   Q-U,1b  
  B (58)basis of apportionment 分摊基础   3z8zZ1uzU  
  B (59)batch 批量   b~8&P_  
  B (60)batch costing 分批成本计算   R9+f^o` W  
  B (61)beta factor B(市场)风险因素   A7|x|mW  
  B (62)bill 账单   !yV)EJ:$  
  B (63)bill of exchange 汇票   ~$Z_#,|i?  
  B (64)bill of landing 提单   yG>sBc  
  B (65)bill of materials 用料预计单   :4COPUBpPV  
  B (66)bill payable 应付票据   Ja@ ?.gW  
  B (67)bill receivable 应收票据   ZQ[s:  
  B (68)bin card 存货记录卡   Z@Qf0 c  
  B (69)bonus 红利   ]7 h;MR  
  B (70)book-keeping 薄记   PKs$Q=Ol<|  
  B (71)Boston classification 波士顿分类   #`"B YFV[E  
  B (72)breakeven chart 保本图   , -Lv3  
  B (73)breakeven point 保本点   VrFI5_M/  
  B (74)breaking-down time 复位时间   )IE) a[wo  
  B (75)budget 预算   z_z '3d.r7  
  B (76)budget center 预算中心   gti=GmL(L  
  B (77)budget cost allowance 预算成本折让   s: MJ{r(s  
  B (78)budget manual 预算手册   _'s5FlZq  
  B (79)budget period 预算期间   x/92],.Mz  
  B (80)budgetary control 预算控制   B_.>Q8tK;  
  B (81)budgeted capacity 预算生产能力   mOYXd,xd  
  B (82)burden 制造费用    +!wkTrV  
  B (83)business center 经营中心   Y XxWu8  
  B (84)business entity 营业个体   e}L(tXZ  
  B (85)business unit 经营单位   l02aXxT)]  
 B (86)buy-out management 管理性购买产权   I]ol[ X0S  
  B (87)by-product 副产品 Fd9Z7C  
  C (88)called-up share capital 催缴股本   %E2C4UbY  
  C (89)capacity 生产能力   ra\|c>[%  
  C (90)capacity ratios 生产能力比率   i{>YQ  
  C (91)capital 资本   u #7AB>wi{  
  C (92)capital assets pricing model资本资产计价模式   iWn7vv/t  
  C (93)capital commitment 承诺资本   h3A|nd>\  
  C (94)capital employed 已运用的资本   ]g9n#$|.  
  C (95)capital expenditure 资本支出   tLx8}@X"  
  C (96)capital expenditureauthorization 资本支出核准   c<qJs-C4;  
  C (97)capital expenditure control 资本支出控制   c-a;nAR  
  C (98)capital expenditure proposal资本支出申请   G@S'_  
  C (99)capital funding planning 资本基金筹集计划   w;^7FuBa C  
  C (100)capital gain 资本收益   niM(0p  
  C (101)capital investment appraisal资本投资评估   H Sk}09GV  
  C (102)capital maintenance 资本保全   hzX&BI  
  C (103)capital resource planning 资本资源计划   SCMZ-^b  
  C (104)capital surplus 资本盈余    Qp>Q-+e0  
  C (105)capital turnover 资本周转率   %w6lNl  
  C (106)card 记录卡   DZ|/#- k  
  C (107)cash 现金   lnntb3q  
  C (108)cash account 现金账户   ~3m} EL  
  C (109)cash book 现金账薄   h$fC/Juit  
  C (110)cash cow 金牛产品   ]5J*UZ}  
  C (111)cash flow 现金流量   Z?'){\ $*  
  C (112)cash discounted 现金贴现   GP}+c8|2  
  C (113)cash flow budget 现金流量预算   HLM"dmI   
  C (114)cash flow statement 现金流量表   G{oM2`c'#8  
  C (115)cash ledger 现金分类账   !GVxQll[f  
  C (116)cash limit 现金限额   z3-AYQ.H  
  C (117)CCA 现时成本会计   ~wRozV  
  C (118)center 中心   <$ Ar*<,6  
  C (119)changeover time 变更时间   -f:uNF]Ls  
  C (120)chartered entity 特许经济个体   3bPvL/\Lb  
  C (121)cheque 支票   o,RLaS,BK'  
  C (122)cheque register 支票登记薄   \6${Na' \  
  C (123)coin analysis 零钱分类   %@ FTg$  
  C (124)classification 分类   /1lUFL2D  
  C (125)clock card 工时卡   z '%Vy  
  C (126)code 代码   4%k_c79>  
  C (127)commitment accounting 承诺确认会计   #VEHyz6P  
  C (128)common cost 共同成本   1cdM^k  
  C (129)company limited byguarantee 有限担保责任公司   -gV'z5  
C (130)company limited shares 股份有限公司   P1ab2D  
  C (131)competitive position 竞争能力状况   izi=`;=D^  
  C (132)concept 概念   ),)]gw71QW  
  C (133)conglomerate 跨行业企业   oFV >b  
  C (134)consistency concept 一致性概念   up7]Yy;o=  
  C (135)consolidated accounts 合并报表   b=+'i  
  C (136)consolidation accounting 合并会计   fhmq O0  
  C (137)consortium 财团   RtR]9^:~  
  C (138)contingency plan 应急计划   QY<2i-A  
  C (139)contingent liabilities 或有负债   6(}8[i:  
  C (140)continuous operation 连续生产   ,tL<?6_  
  C (141)contra 抵消   cf0D q~G  
  C (142)contract cost 合同成本   8+ 1t ys  
  C (143)contract costing 合同成本计算   PGHl:4`Es!  
  C (144)contribution 贡献毛益   3l 0>  
  C (145)contribution centre 贡献中心   j{9sn,<:  
  C (146)contribution chart 贡献图   \6xVIQ& 0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   T!)v9L  
  C (148)contribution to salesration 贡献毛益对销售比率   2@aVoqrq#  
  C (149)control 控制   :_Y@,CpIEg  
  C (150)control account 控制帐户   DO$jX 4  
  C (151)control limits 控制限度   X ] &Q^  
  C (152)controllability concept 可控制概念   rr# &0`]  
  C (153)controllable cost 可控制成本   iVt6rX  
  C (154)conversion cost 加工成本   T0Q)}%L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >_]j{}~\k  
  C (156)corporate appraisal 公司评估   b{t'Doe  
  C (157)corporate planning 公司计划   0> m-J  
  C (158)corporate social reporting 公司社会报告   g Xvuv^  
  C (159)corporation 股份公司   ND7 gxt-B  
  C (160)cost 成本   N$H0o+9-Y  
  C (161)cost account 成本帐户   </|IgN$w`  
  C (162)cost accounting 成本会计   _{6QvD3kg.  
  C (163)cost accounting manual 成本手册   y!Q&;xO+!  
  C (164)cost accounts calendar 成本报表的日历时间   ,\f !e#d  
  C (165)cost adjustment 成本调整   n8[ sl]L  
  C (166)cost allocation 成本分配   #|34(ML  
  C (167)cost apportionment 成本分摊   ,.uPlnB_  
  C (168)cost attribution 成本归属   V 3-5:z  
  C (169)cost audit 成本审计   FMuM:%&J]  
  C (170)cost behaviour 成本性态   40oRO0p  
  C (171)cost benefit analysis 成本效益分析   a jW[}/)  
  C (172)cost center 成本中心   vO"Sy{)Z>  
  C (173)cost driver 成本动因
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