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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 6A=8+R'`F  
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  1.audit   审计 mI>,.&eo  
  2.attestation   鉴证 $VxA0 =ad  
  3.credibility   可信赖程度 ]| +<P-  
  4.audit of financial statements 财务报表审计 UF@XK">  
  5.agreed-upon procedures 执行商定程序 W[^qa5W<FB  
  6.high levels of assurance 高水平保证 dH^<t,v  
  7.compilation 编制 [ l8jRT=R  
  8.reliability 可靠性 izx#3u$P  
  9.relevance 相关性 Yp: KI7  
  10.professional skepticism 职业谨慎 w-0mzk"  
  11.objectivity 客观性 | a# f\  
  12. professional competence 专业胜任能力 @-&s: Qli  
  13.Senior/CPA-in-charge 项目经理 ZPD[5) ~  
  14.audit engagement letter 业务约定书 w&%~3Cz.  
  15.recurring audit 连续审计 H Tz  
  16.the client 委托人 56Vb+0 J'  
  17.change CPA 更换注册会计 [o<VVtB.Gk  
  18.the existing CPA 现任注册会计师 VV9_`myN7  
  19.the successor CPA 后任注册会计师 $&2 UTczp  
  20.the preceding CPA前任注册会计师 Vo"RO$%ow*  
  21.issue the audit report 出具审计报告 IEcf  
  22.expert 专家 59Gk3frk(  
  23.the board of directors 董事会 Q pmsOp|  
  24.knowledge of the entity‘ s business 了解被审计单位情况 e A}%C.ZR  
  25.assess material misstatement risks评估重大错报风险 v%RP0%%{s  
  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 zdp/|"D!  
  27.a general knowledge of —— 初步了解―――的情况 |#*'H*W  
  28.a more knowledge of—— 进一步了解的情况 UA yC.$!  
  29.the prior year‘s working papers 以前年度工作底稿 Y!T %cTK)a  
  30.minutes of meeting 会议纪要 vC5n[0  
  31.business risks 经营风险 5A4&+rdU  
  32.appropriateness 适当性 51QRM32Y  
  33.accounting estimate 会计估计 E.U_W  
  34.management representations 管理层声明 Q[d}J+l4{  
  35.going concern assumption 持续经营假设 (X?/"lC)  
  36.audit plan 审计计划 /AQMFx4-5  
  37.significant audit areas 重点审计领域 V 14B[|YM<  
  38.error 错误 "hy.GWF|*  
  39.fraud舞弊 ]]"jw {W}A  
  40.modified or additional procedures 修改或追加审计程序 p3}?fej&|  
  41.misappropriation of assets 侵占资产 1u|Rl:Q  
  42.transactions without substance 虚假交易 <2nZ&M4/s{  
  43.unusual pressures 异常压力 D3x/OyG(  
  44.the suspected noncompliance 涉嫌存在违法行为 {H{X[p8  
  45.materialiy 重要性 a<h1\ `H7  
  46.exceed the materiality level 超过重要性水平 .n=Z:*JqQ  
  47.approach the materiality level 接近重要性水平 SM^-Z|d?  
  48.an acceptably low level 可接受水平 &< !Ufa&  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "ax..Mh\y  
  50.misstatements or omissions 错报或漏报 DU=dLE6-P;  
  51.aggregate 总计 NVl [kw  
  52.subsequent events 期后事项 0Ld@H)  
  53.adjust the financial statements 调整财务报表 bUY>st'  
  54.perform additional audit procedures 实施追加的审计程序 h)me\U7UC  
  55.audit risk 审计风险 ez9 q 7SpA  
  56.detection risk 检查风险 U`]T~9I  
  57.inappropriate audit opinion 不适当的审计意见 5IbJ  
  58.material misstatement 重大的错报 E.iSWAJ(w  
  59.tolerable misstatement 可容忍错报 mP(kcMT "  
  60.the acceptable level of detection risk 可接受的检查风险 QL$S4 J"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5H9r=a  
  62.simall business 小规模企业 g(| 6~}|o+  
  63.accounting system 会计系统 ?r2#. W  
  64.test of control 控制测试 8j4z{+'TQ  
  65.walk-through test 穿行测试 aceZ3U>W  
  66.communication 沟通 -&e92g&n   
  67.flow chart 流程图 g5q$A9.Jl  
  68.reperformance of internal control 重新执行 w2xG_q  
  69.audit evidence 审计证据 2+Wzf)tB  
  70.substantive procedures 实质性程序 % r iK+  
  71.assertions 认定 W k}AmC  
  72.esistence 存在 {bPV)RL:  
  73.occurrence 发生 e9 E\% p  
  74.completeness 完整性 EbZdas!l  
  75.rights and obligations 权利和义务 :>81BuMvg  
  76.valuation and allocation 计价和分摊 YQ0)5}  
  77.cutoff 截止 kHv[H]+v  
  78.accuracy 准确性 h},oF!,  
  79.classification 分类 {W\T"7H  
  80.inspection 检查 Vj!rT <@  
  81.supervision of counting 监盘 2:LHy[{5  
  82.observation 观察 k;5Pom  
  83.confirmation 函证 jp+_@S>  
  84.computation 计算 K]xa/G(  
  85.analytical procedures 分析程序 D\H/   
  86.vouch 核对 178Mb\8  
  87.trace 追查 _xLHrT!y  
  88.audit sampling 审计抽样 7_# 1Ec|;  
  89.error 误差 > MG>=A  
  90.expected error 预期误差 5#E |R  
  91.population 总体 s[Ur~Wvn  
  92.sampling risk 抽样风险 1w"8~Z:UXV  
  93.non- sampling risk 非抽样风险 } 17.~  
  94.sampling unit 抽样单位 NS C/@._  
  95.statistical sampling 统计抽样 |/ }\6L]  
  96.tolerable error 可容忍误差 bOI3^T  
  97.the risk of under reliance 信赖不足风险 .O0O-VD+a  
  98.the risk of over reliance 信赖过度风险 {5|("0[F  
  99.the risk of incorrect rejection 误拒风险 s9oO%e<  
  100. the risk of incorrect acceptance 误受风险 auWXgkwZs/  
  101.working trial balance 试算平衡表 D?M!ra  
  102.index and cross-referencing 索引和交叉索引 yE} dj)wd  
  103.cash receipt 现金收入 *{o UWt  
  104.cash disbursement 现金支出 -]:G L>b  
  105.bank statement 银行对账单 A%\tiZe  
  106.bank reconciliation 银行存款余额调节表 4eH.9t  
  107.balance sheet date 资产负债表日 7P7b8 ]  
  108.net realizable value 可变现净值 {k(eNr,  
  109.storeroom 仓库 $t-n'Qh^2  
  110.sale invoice 销售发票 ~ np,_yI  
  111.price list 价目表 m%#`y\]I  
  112.positive confirmation request 积极式询证函 ir3VTqz  
  113.negative confirmation request 消极式询证函 q/1Or;iK  
  114.purchase requisition 请购单 H UWxPIu  
  115.receiving report 验收报告 MEiRj]t  
  116.gross margin 毛利 M|i o4+sy  
  117.manufacturing overhead 制造费用 :"o o>  
  118.material requisition 领料单 )$Z(|M4  
  119.inventory-taking 存货盘点 ZlKw_Sq:  
  120.bond certificate 债券 FP"$tt(  
  121.stock certificate 股票 MK}-< &v  
  122.audit report 审计报告 _;RVe"tR#  
  123.entity 被审计单位 Pgp {$ID  
  124.addressee of the audit report 审计报告的收件人 AD('=g J  
  125.unqualified opinion 无保留意见 V^il$'  
  126.qualified opinion 保留意见 i.1U|Pi  
  127.disclaimer of opinion 无法表示意见 pe&UQ C^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   nF)uTk  
  A (2)absorbed overhead 已吸收制造费用 ;pRcVL_4  
  A (3)absorption costing 吸收成本计算 /\Q*MLwD  
  A (4)account 账户,报表   YH:8<O,{-  
  A (5)accounting postulate 会计假设   k6\^p;!Y  
  A (6)accounting series release 会计公告文件   P|jF6?C  
  A (7)accounting valuation 会计计价   C0x "pO7  
  A (8)account sale 承销清单 kD.pzx EM  
  A (9)accountability concept 经营责任概念   <1~^C  
  A (10)accountancy 会计职业   <JI& {1  
  A (11)accountant 会计师   KbxR Lx]w  
  A (12)accounting 会计   H' J|U|  
  A (13)agency cost 代理成本   o'%e I  
  A (14)accounting bases 会计基础   ~=y3Gd B3  
  A (15)accounting manual 会计手册   ?PPZp6A3L=  
  A (16)accounting period 会计期间   @\Js8[wS9@  
  A (17)accounting policies 会计方针   ]qw0V   
  A (18)accounting rate of return 会计报酬率   gd^Js 1Z  
  A (19)accounting reference date 会计参照日   @=uN\) 1  
  A (20)accounting reference period 会计参照期间   '7I g.K&  
  A (21)accrual concept 应计概念   0NO1M)HQv  
  A (22)accrual expenses 应计费用   l*7?Y7FK  
  A (23)acid test ration 速动比率(酸性测试比率)   ~0- g%C?R  
  A (24)acquisition 购置   t"s5\;IJ  
  A (25)acquisition accounting 收购会计   ^O%9yEo  
  A (26)activity based accounting 作业基础成本计算   PoD^`()FR{  
  A (27)adjusting events 调整事项   QYThW7S  
  A (28)administrative expenses 行政管理费   $R^lo $(  
  A (29)advice note 发货通知   yi!`V.  
  A (30)amortization 摊销   I+,SZ]n  
  A (31)analytical review 分析性检查   {8NwFN.  
  A (32)annual equivalent cost 年度等量成本法   (B`sQw@tu  
  A (33)annual report and accounts 年度报告和报表   </E>tMW  
  A (34)appraisal cost 检验成本   fUcLfnr  
  A (35)appropriation account 盈余分配账户   =K$,E4*  
  A (36)articles of association 公司章程细则   E,*&BDW  
  A (37)assets 资产   ( v#pj8aE  
  A (38)assets cover 资产保障   cBEHH4U  
  A (39)asset value per share 每股资产价值   5 d ;|=K  
  A (40)associated company 联营公司   PJ 9%/Nrh  
  A (41)attainable standard 可达标准   W8aU "_  
M$&>5n7  
 A (42)attributable profit 可归属利润   jQtSwVDr  
  A (43)audit 审计   0rzVy/Z(  
  A (44)audit report 审计报告   LD55n%|0`H  
  A (45)auditing standards 审计准则   F!8=FTb  
  A (46)authorized share capital 额定股本   if~rp-\P  
  A (47)available hours 可用小时   %<}=xJf>1  
  A (48)avoidable costs 可避免成本 d5U; $q{o  
  B (49)back-to-back loan 易币贷款   g#W_S?  
  B (50)backflush accounting 倒退成本计算   YB Sl-G'  
  B (51)bad debts 坏帐   mtw9AoO  
  B (52)bad debts ratio 坏帐比率   &:!ij  
  B (53)bank charges 银行手续费   kX8=cL9G  
  B (54)bank overdraft 银行透支   am:.NG+  
  B (55)bank reconciliation 银行存款调节表   [b`6v`x  
  B (56)bank statement 银行对账单   zk>h u<_  
  B (57)bankruptcy 破产   kfj%  
  B (58)basis of apportionment 分摊基础   &=-PRza%j  
  B (59)batch 批量   w:Q|?30  
  B (60)batch costing 分批成本计算   &`@M8-m#F  
  B (61)beta factor B(市场)风险因素   |NEd@  
  B (62)bill 账单   .[f;(WR  
  B (63)bill of exchange 汇票   4r*Pa(;y  
  B (64)bill of landing 提单   exphe+b  
  B (65)bill of materials 用料预计单   `s}BXKIv}  
  B (66)bill payable 应付票据   n>llSK  
  B (67)bill receivable 应收票据   K+mU_+KRp  
  B (68)bin card 存货记录卡   @}eNV~ROu  
  B (69)bonus 红利   3A R%&:-  
  B (70)book-keeping 薄记   K/Jk[29"\  
  B (71)Boston classification 波士顿分类   t:9 ZCu ay  
  B (72)breakeven chart 保本图   F aWl,}]  
  B (73)breakeven point 保本点   v>at/ef  
  B (74)breaking-down time 复位时间   p\+6"28{_~  
  B (75)budget 预算   ^K*-G@B  
  B (76)budget center 预算中心   BE%Z\E[[m  
  B (77)budget cost allowance 预算成本折让   8vJdf9pB*  
  B (78)budget manual 预算手册   WF)s*$'uz;  
  B (79)budget period 预算期间    ^Fp=y,D  
  B (80)budgetary control 预算控制   cQ,9Rnfl,  
  B (81)budgeted capacity 预算生产能力   (C~dkR?  
  B (82)burden 制造费用   E$T(Qu<-  
  B (83)business center 经营中心   DR{] sG  
  B (84)business entity 营业个体   ~'[jBn)  
  B (85)business unit 经营单位   AP ;*iyQ[  
 B (86)buy-out management 管理性购买产权   yjeL9:jH[  
  B (87)by-product 副产品 M c@GH  
  C (88)called-up share capital 催缴股本   bm6hZA|  
  C (89)capacity 生产能力   6EP~F8Kd  
  C (90)capacity ratios 生产能力比率   (j=DD6fC  
  C (91)capital 资本   ,TJ/3_lH  
  C (92)capital assets pricing model资本资产计价模式   'Q`C[*c  
  C (93)capital commitment 承诺资本    V IYV92[  
  C (94)capital employed 已运用的资本   Jy`G]] ?  
  C (95)capital expenditure 资本支出   #Gp M22d'(  
  C (96)capital expenditureauthorization 资本支出核准   LT(?#)D  
  C (97)capital expenditure control 资本支出控制   s*+ZYPk  
  C (98)capital expenditure proposal资本支出申请   Z^+a*^w~{  
  C (99)capital funding planning 资本基金筹集计划   tnL."^%A2I  
  C (100)capital gain 资本收益   /Tcb\:`9  
  C (101)capital investment appraisal资本投资评估   2*YP"Ryh  
  C (102)capital maintenance 资本保全   ?.j,Bq5At  
  C (103)capital resource planning 资本资源计划   <O bHf`Q  
  C (104)capital surplus 资本盈余   %/md"S  
  C (105)capital turnover 资本周转率   .m!s". ?[  
  C (106)card 记录卡   _r7=&oL.Q  
  C (107)cash 现金   1!f2*m  
  C (108)cash account 现金账户   H8<m9zDvl  
  C (109)cash book 现金账薄   vo H4  
  C (110)cash cow 金牛产品   4[x A- \  
  C (111)cash flow 现金流量   X{s/``n  
  C (112)cash discounted 现金贴现   J 5- rp|  
  C (113)cash flow budget 现金流量预算   &]*|6cR$E  
  C (114)cash flow statement 现金流量表   wmiafBA e  
  C (115)cash ledger 现金分类账   x57'Cg \  
  C (116)cash limit 现金限额   aulaX/'-_  
  C (117)CCA 现时成本会计   i&1U4q  
  C (118)center 中心   s8yCC #H"  
  C (119)changeover time 变更时间   tnNZ`]qY  
  C (120)chartered entity 特许经济个体   ^^'[%ok  
  C (121)cheque 支票   sxt`0oE  
  C (122)cheque register 支票登记薄   j^rYFS w:Q  
  C (123)coin analysis 零钱分类   p/4S$ j#Tn  
  C (124)classification 分类   &EGY+p|2Y  
  C (125)clock card 工时卡   /Q]:Uf.J  
  C (126)code 代码   sD.6"w7}  
  C (127)commitment accounting 承诺确认会计   6l<1A$BQ  
  C (128)common cost 共同成本   SUo^c1)G  
  C (129)company limited byguarantee 有限担保责任公司   G+fd.~aGE  
C (130)company limited shares 股份有限公司   y 'mlee  
  C (131)competitive position 竞争能力状况   Gk{W:866  
  C (132)concept 概念   yX3PUO9  
  C (133)conglomerate 跨行业企业   N]V/83_  
  C (134)consistency concept 一致性概念   Io09W^  
  C (135)consolidated accounts 合并报表   F1E. \l  
  C (136)consolidation accounting 合并会计   U~Xf=f_Q$  
  C (137)consortium 财团   )< l\jfx e  
  C (138)contingency plan 应急计划   /XjN%|  
  C (139)contingent liabilities 或有负债   l~CZW*/  
  C (140)continuous operation 连续生产   exsQmbj* %  
  C (141)contra 抵消   rXlx?GV  
  C (142)contract cost 合同成本   hzW{_Q.|?  
  C (143)contract costing 合同成本计算   Euqj xz  
  C (144)contribution 贡献毛益   2(hvv-  
  C (145)contribution centre 贡献中心   HKM~BL "X  
  C (146)contribution chart 贡献图   !+5C{Hs2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |x*{fXdMhr  
  C (148)contribution to salesration 贡献毛益对销售比率   dEL3?-;'  
  C (149)control 控制   w< v1 N  
  C (150)control account 控制帐户   <&KLo>B^  
  C (151)control limits 控制限度   r+SEw ;  
  C (152)controllability concept 可控制概念   5DmCxg  
  C (153)controllable cost 可控制成本   Jk%'mEGE  
  C (154)conversion cost 加工成本   (y%%6#bd  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >7"$}5d  
  C (156)corporate appraisal 公司评估   4,gol?a  
  C (157)corporate planning 公司计划   id3)6}   
  C (158)corporate social reporting 公司社会报告   QCVsVG!sN  
  C (159)corporation 股份公司   ;HR 6X  
  C (160)cost 成本   |X,$?ZDap  
  C (161)cost account 成本帐户   -3u@hp_  
  C (162)cost accounting 成本会计   %3ou^mcj  
  C (163)cost accounting manual 成本手册   0`V3s]%iu  
  C (164)cost accounts calendar 成本报表的日历时间   @< wYT$  
  C (165)cost adjustment 成本调整   P\Ai|"=&]  
  C (166)cost allocation 成本分配   @Q/x&BV  
  C (167)cost apportionment 成本分摊   f2`P8$U)R  
  C (168)cost attribution 成本归属   +SAk:3.#CV  
  C (169)cost audit 成本审计   r9+E'\  
  C (170)cost behaviour 成本性态   vYYS .ve  
  C (171)cost benefit analysis 成本效益分析   bl$+8 !~  
  C (172)cost center 成本中心   @][ a8:Y9I  
  C (173)cost driver 成本动因
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