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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 ; >5,  
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  1.audit   审计 ZH!;z-R  
  2.attestation   鉴证 !F-sA: xq  
  3.credibility   可信赖程度 2av*o~|J*:  
  4.audit of financial statements 财务报表审计 3\]~!;dI  
  5.agreed-upon procedures 执行商定程序 NfOp=X?Y  
  6.high levels of assurance 高水平保证 ) ]3L/  
  7.compilation 编制 {|Bd?U;  
  8.reliability 可靠性 o7J{+V  
  9.relevance 相关性 EPv%LX_j  
  10.professional skepticism 职业谨慎 (NPxab8e*  
  11.objectivity 客观性 6oY IQ'hc  
  12. professional competence 专业胜任能力 9]Lo  
  13.Senior/CPA-in-charge 项目经理 0juDuE?  
  14.audit engagement letter 业务约定书 h>| g2h  
  15.recurring audit 连续审计 :4U0I:J#  
  16.the client 委托人 y ^SyhG,V[  
  17.change CPA 更换注册会计 Qd?CTYNsv  
  18.the existing CPA 现任注册会计师 u|T%Xy=LU  
  19.the successor CPA 后任注册会计师 ?@>;/@  
  20.the preceding CPA前任注册会计师 \<=IMa0  
  21.issue the audit report 出具审计报告 *{Yh6 {  
  22.expert 专家 6A.P6DW  
  23.the board of directors 董事会 -nOq\RYV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ZRPE-l_3:  
  25.assess material misstatement risks评估重大错报风险 sSz%V[X WL  
  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}4X1l  
  27.a general knowledge of —— 初步了解―――的情况 RvR:e|  
  28.a more knowledge of—— 进一步了解的情况 Ms,@t^nk  
  29.the prior year‘s working papers 以前年度工作底稿 }DbE4"^K7  
  30.minutes of meeting 会议纪要  9|<Be6  
  31.business risks 经营风险 TH YVT%v  
  32.appropriateness 适当性 g1ytT%]  
  33.accounting estimate 会计估计 Ajg\aof0{  
  34.management representations 管理层声明 <$Ztik1  
  35.going concern assumption 持续经营假设 IKo;9|2U  
  36.audit plan 审计计划 h mds(lv7  
  37.significant audit areas 重点审计领域 A*Rn<{U  
  38.error 错误 |UYED%dC  
  39.fraud舞弊 %6Rn 4J^^  
  40.modified or additional procedures 修改或追加审计程序 ?d~]Wd!z  
  41.misappropriation of assets 侵占资产 y~dB5/  
  42.transactions without substance 虚假交易 rpSr^slr  
  43.unusual pressures 异常压力 RT/qcS^Oz  
  44.the suspected noncompliance 涉嫌存在违法行为 z,avQR&  
  45.materialiy 重要性 :pb67Al29  
  46.exceed the materiality level 超过重要性水平 W"|mpxp  
  47.approach the materiality level 接近重要性水平 P2t_T'R}  
  48.an acceptably low level 可接受水平 x^X$M$o,l  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Hsgy'X%om  
  50.misstatements or omissions 错报或漏报 8<{;=m8cQ  
  51.aggregate 总计 S*xhX1yUi  
  52.subsequent events 期后事项 McP~}"!^  
  53.adjust the financial statements 调整财务报表 R3Ee%0QK  
  54.perform additional audit procedures 实施追加的审计程序 YNk|+A.<d  
  55.audit risk 审计风险 |/*pT1(&  
  56.detection risk 检查风险 (_ U^  
  57.inappropriate audit opinion 不适当的审计意见 05"qi6tncz  
  58.material misstatement 重大的错报 /'\;8A$J`  
  59.tolerable misstatement 可容忍错报 OT;cfkf7  
  60.the acceptable level of detection risk 可接受的检查风险 Qm; BUG]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 j %H`0  
  62.simall business 小规模企业 F3Dt7q  
  63.accounting system 会计系统 {\L|s5=yr  
  64.test of control 控制测试 /K@$#x_{  
  65.walk-through test 穿行测试 3}j1RYtz  
  66.communication 沟通 IkU|W3Vo  
  67.flow chart 流程图 nEyI t&> 9  
  68.reperformance of internal control 重新执行 M%|f+u&  
  69.audit evidence 审计证据 K#wK1 Sv  
  70.substantive procedures 实质性程序 >D~w}z/fk  
  71.assertions 认定 !LiQ 1`V{  
  72.esistence 存在 C.( yd$,  
  73.occurrence 发生 gB >pd?d  
  74.completeness 完整性 <6R"h -u"  
  75.rights and obligations 权利和义务 2f^-~dz  
  76.valuation and allocation 计价和分摊 LN\[Tmd &  
  77.cutoff 截止 jq[x DwPG  
  78.accuracy 准确性 LXNQb6!  
  79.classification 分类 ]L8q  
  80.inspection 检查 :~D]; m  
  81.supervision of counting 监盘 !UcOl0"6  
  82.observation 观察 Zi h ?Bm  
  83.confirmation 函证 BGzO!s*@j  
  84.computation 计算 /BKtw8  
  85.analytical procedures 分析程序 h R~v  
  86.vouch 核对 A="fj  
  87.trace 追查 5 VKcV&D  
  88.audit sampling 审计抽样 wV:C<Mg7q  
  89.error 误差 `.8UKSH+  
  90.expected error 预期误差 s/h7G }Mu  
  91.population 总体 SM<d  
  92.sampling risk 抽样风险 e#khl9j*bt  
  93.non- sampling risk 非抽样风险 3~<}bee5|q  
  94.sampling unit 抽样单位 "xn|zB  
  95.statistical sampling 统计抽样 :".w{0l@  
  96.tolerable error 可容忍误差 R8 jovr  
  97.the risk of under reliance 信赖不足风险 yd*3)6=  
  98.the risk of over reliance 信赖过度风险 JGgxAd{L  
  99.the risk of incorrect rejection 误拒风险 :<%vE!$  
  100. the risk of incorrect acceptance 误受风险 C_Gzv'C"L  
  101.working trial balance 试算平衡表 0+j}};   
  102.index and cross-referencing 索引和交叉索引 s!de 2z  
  103.cash receipt 现金收入 h)@InYwu7  
  104.cash disbursement 现金支出 02pplDFsM  
  105.bank statement 银行对账单 L/ fRF"V  
  106.bank reconciliation 银行存款余额调节表 0D~=SekQ 9  
  107.balance sheet date 资产负债表日 ]Uh 1l.O  
  108.net realizable value 可变现净值 [O 1|75  
  109.storeroom 仓库 KoF iQ?  
  110.sale invoice 销售发票 eO[c lB  
  111.price list 价目表 M _(2sq  
  112.positive confirmation request 积极式询证函 {g_@Tuu  
  113.negative confirmation request 消极式询证函 v ): V  
  114.purchase requisition 请购单  CC#C  
  115.receiving report 验收报告 Q1T@oxV  
  116.gross margin 毛利 ]7vf#1i<  
  117.manufacturing overhead 制造费用 xqv[? ?  
  118.material requisition 领料单 wDw<KU1UK  
  119.inventory-taking 存货盘点 nh0&'hA  
  120.bond certificate 债券 LwQH6 !;[  
  121.stock certificate 股票 j|(:I:]  
  122.audit report 审计报告 Y&GuDLUF  
  123.entity 被审计单位 ~!] m6/  
  124.addressee of the audit report 审计报告的收件人 ve-8*Xa  
  125.unqualified opinion 无保留意见 K'Spbn!nC  
  126.qualified opinion 保留意见 ._,trb>o  
  127.disclaimer of opinion 无法表示意见 P7r4ePtLk{  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9|3o<  
  A (2)absorbed overhead 已吸收制造费用 ? d5h9}B  
  A (3)absorption costing 吸收成本计算 {:)vwUe{  
  A (4)account 账户,报表   )E-E0Hl>7  
  A (5)accounting postulate 会计假设   .eY`Ri<3t  
  A (6)accounting series release 会计公告文件   u>o<tw%Y  
  A (7)accounting valuation 会计计价   +'%\Pr(  
  A (8)account sale 承销清单 X" \}sl 5  
  A (9)accountability concept 经营责任概念   nq@5j0fK  
  A (10)accountancy 会计职业   b{pg!/N4  
  A (11)accountant 会计师   4By]vd<;=  
  A (12)accounting 会计    v$3_o :  
  A (13)agency cost 代理成本   F[]&1  
  A (14)accounting bases 会计基础   @\PpA9ebg%  
  A (15)accounting manual 会计手册   n$W"=Z;`  
  A (16)accounting period 会计期间   -[$&s FD  
  A (17)accounting policies 会计方针   lsFfb'>  
  A (18)accounting rate of return 会计报酬率   v.b5iv5  
  A (19)accounting reference date 会计参照日   d$[8w/5Of  
  A (20)accounting reference period 会计参照期间   QnU 0"_-  
  A (21)accrual concept 应计概念   B{PLIisc  
  A (22)accrual expenses 应计费用   $T/#1w P  
  A (23)acid test ration 速动比率(酸性测试比率)   ~p^7X2% !  
  A (24)acquisition 购置   `:4MMr91  
  A (25)acquisition accounting 收购会计   ; 8E;  
  A (26)activity based accounting 作业基础成本计算   : I)Gv  
  A (27)adjusting events 调整事项   ZqP7@fO_%  
  A (28)administrative expenses 行政管理费   <m1sSghg  
  A (29)advice note 发货通知   w+Vk3c5uI)  
  A (30)amortization 摊销   !qw4mN   
  A (31)analytical review 分析性检查   v:A:37#I  
  A (32)annual equivalent cost 年度等量成本法   Fx5ZwT t  
  A (33)annual report and accounts 年度报告和报表   Z(UD9wY5m  
  A (34)appraisal cost 检验成本   A$<>JVv  
  A (35)appropriation account 盈余分配账户   i6PE6> 1/  
  A (36)articles of association 公司章程细则   G4m4k  
  A (37)assets 资产   HEpM4 xe$  
  A (38)assets cover 资产保障   gIBpOPr^d  
  A (39)asset value per share 每股资产价值   xE1rxPuq)d  
  A (40)associated company 联营公司   X'@f"=v9k  
  A (41)attainable standard 可达标准   J[r^T&o  
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 A (42)attributable profit 可归属利润   G * @@K  
  A (43)audit 审计   e`AUYli"  
  A (44)audit report 审计报告   o\60 n  
  A (45)auditing standards 审计准则   J | q^+K  
  A (46)authorized share capital 额定股本   xKb"p4k9d  
  A (47)available hours 可用小时   gY%&IHQ'  
  A (48)avoidable costs 可避免成本 4Cd#sQ  
  B (49)back-to-back loan 易币贷款   |!xpYT:  
  B (50)backflush accounting 倒退成本计算   48k 7/w\  
  B (51)bad debts 坏帐   pw;r 25   
  B (52)bad debts ratio 坏帐比率   J&_3VKrN  
  B (53)bank charges 银行手续费   0T0/fg(o  
  B (54)bank overdraft 银行透支   Efvq?cG&  
  B (55)bank reconciliation 银行存款调节表   uOFnCy 4  
  B (56)bank statement 银行对账单   ig$jKou F  
  B (57)bankruptcy 破产   obYn&\6  
  B (58)basis of apportionment 分摊基础   niQcvnT4b  
  B (59)batch 批量   <N-=fad]  
  B (60)batch costing 分批成本计算   ? rQc<;b  
  B (61)beta factor B(市场)风险因素   (Xj.iP  
  B (62)bill 账单   =1/q)b,p)  
  B (63)bill of exchange 汇票   $W*|~}F/Ap  
  B (64)bill of landing 提单   b"&E,=L  
  B (65)bill of materials 用料预计单   #!L%J<MX  
  B (66)bill payable 应付票据   hk.yR1Y|  
  B (67)bill receivable 应收票据   shNE~TA  
  B (68)bin card 存货记录卡   IhwN],-V  
  B (69)bonus 红利   B5 & YL  
  B (70)book-keeping 薄记   T*R{L  
  B (71)Boston classification 波士顿分类   Zd+>  
  B (72)breakeven chart 保本图   Hh@2m\HA  
  B (73)breakeven point 保本点   Fn> <q:  
  B (74)breaking-down time 复位时间   Bi XTC$Oi  
  B (75)budget 预算   E9L!)D]Y  
  B (76)budget center 预算中心   ]\`w1'*  
  B (77)budget cost allowance 预算成本折让   EP(Eq  
  B (78)budget manual 预算手册   8J):\jAZ6  
  B (79)budget period 预算期间   ^X^,>Z|  
  B (80)budgetary control 预算控制   5v+L';wx[T  
  B (81)budgeted capacity 预算生产能力   6: GN(R$0  
  B (82)burden 制造费用   D Kq-C%  
  B (83)business center 经营中心   pk W5D  
  B (84)business entity 营业个体   &\c5!xQ9*  
  B (85)business unit 经营单位   a-:pJE.'p  
 B (86)buy-out management 管理性购买产权   +NT:<(;|i5  
  B (87)by-product 副产品  VmYBa(  
  C (88)called-up share capital 催缴股本   POY=zUQ '/  
  C (89)capacity 生产能力   4M7^ [G  
  C (90)capacity ratios 生产能力比率   {IrJLlq  
  C (91)capital 资本   99EX8  
  C (92)capital assets pricing model资本资产计价模式   /0l-mfRr  
  C (93)capital commitment 承诺资本   4]]b1^vVj  
  C (94)capital employed 已运用的资本   ho_4f Dv  
  C (95)capital expenditure 资本支出   k5C>_( A  
  C (96)capital expenditureauthorization 资本支出核准   `T`c@ A  
  C (97)capital expenditure control 资本支出控制   Q~b_dx{m  
  C (98)capital expenditure proposal资本支出申请   $^ubo5%  
  C (99)capital funding planning 资本基金筹集计划   LjCykk  
  C (100)capital gain 资本收益   OSj%1KL  
  C (101)capital investment appraisal资本投资评估   L*v93;|s  
  C (102)capital maintenance 资本保全   RRNH0-D1l  
  C (103)capital resource planning 资本资源计划   @E YK(QS-  
  C (104)capital surplus 资本盈余   tbY  SK  
  C (105)capital turnover 资本周转率   p[b7E`7  
  C (106)card 记录卡   -C=]n<ak  
  C (107)cash 现金   ;NBT 4  
  C (108)cash account 现金账户   OK.-]()!  
  C (109)cash book 现金账薄   l=,.iv=W  
  C (110)cash cow 金牛产品   dw3'T4TC?  
  C (111)cash flow 现金流量   zQn//7#-G  
  C (112)cash discounted 现金贴现   -h=c=P  
  C (113)cash flow budget 现金流量预算   jXtLo,km  
  C (114)cash flow statement 现金流量表   (%.</|u  
  C (115)cash ledger 现金分类账   ea>[BB3#  
  C (116)cash limit 现金限额   FGDw;lEa9[  
  C (117)CCA 现时成本会计   #c :9 V2  
  C (118)center 中心   |fx#KNPf]  
  C (119)changeover time 变更时间   wqf&i^_  
  C (120)chartered entity 特许经济个体   ynxWQ%d(`  
  C (121)cheque 支票   %@o&*pF^,  
  C (122)cheque register 支票登记薄   > e;]mU`,  
  C (123)coin analysis 零钱分类   FU'^n6[<B  
  C (124)classification 分类   % 6"o8  
  C (125)clock card 工时卡   ipfm'aQ  
  C (126)code 代码   !\3 }R25  
  C (127)commitment accounting 承诺确认会计   'aNahz b  
  C (128)common cost 共同成本   n|J.)E.  
  C (129)company limited byguarantee 有限担保责任公司   )\(lg*?:  
C (130)company limited shares 股份有限公司   NavOSlC+h  
  C (131)competitive position 竞争能力状况   RsR] T]4  
  C (132)concept 概念   gW/QFZjY  
  C (133)conglomerate 跨行业企业   UP5%C;  
  C (134)consistency concept 一致性概念   t]gq+ c Lo  
  C (135)consolidated accounts 合并报表   OCvml 2 vP  
  C (136)consolidation accounting 合并会计   /E; ;j9  
  C (137)consortium 财团   :~-)Sm+^  
  C (138)contingency plan 应急计划   r*c82}tc  
  C (139)contingent liabilities 或有负债   SIj6.RK  
  C (140)continuous operation 连续生产   M^Q&A R'F  
  C (141)contra 抵消   fMgcK$  
  C (142)contract cost 合同成本   e=0l<Rj  
  C (143)contract costing 合同成本计算   Qfwwh`;  
  C (144)contribution 贡献毛益   AECxd[k$9  
  C (145)contribution centre 贡献中心   Ym3 "   
  C (146)contribution chart 贡献图   K]*g, s+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *pDXcURw  
  C (148)contribution to salesration 贡献毛益对销售比率   H9.oVF^~  
  C (149)control 控制   0G~%UYB-  
  C (150)control account 控制帐户   A/ox#(!v  
  C (151)control limits 控制限度   [_B+DD=}  
  C (152)controllability concept 可控制概念   c _R)P,P  
  C (153)controllable cost 可控制成本   Lw!?T(SK  
  C (154)conversion cost 加工成本   XfD z #  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   u>JqFw1  
  C (156)corporate appraisal 公司评估   /h{go]&Nb  
  C (157)corporate planning 公司计划   d#X&Fi   
  C (158)corporate social reporting 公司社会报告   ,Zf :R  
  C (159)corporation 股份公司   -='8_B/75  
  C (160)cost 成本   ex0 kb  
  C (161)cost account 成本帐户   olUqBQ&ol  
  C (162)cost accounting 成本会计   azz#@f1  
  C (163)cost accounting manual 成本手册   dj8F6\  
  C (164)cost accounts calendar 成本报表的日历时间   'iMHAP;N  
  C (165)cost adjustment 成本调整   R^mu%dw)(%  
  C (166)cost allocation 成本分配   7I@9v=xV  
  C (167)cost apportionment 成本分摊   Rfkzv=<"X  
  C (168)cost attribution 成本归属   BH.:_Qrbh[  
  C (169)cost audit 成本审计   )Tyky%P+iI  
  C (170)cost behaviour 成本性态   ;m2"cL>{l  
  C (171)cost benefit analysis 成本效益分析   ~(Ih~/5\^  
  C (172)cost center 成本中心   8=ukS_?Vy  
  C (173)cost driver 成本动因
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