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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 r>:7${pF  
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  1.audit   审计 M b /X@51  
  2.attestation   鉴证 &j~|3  
  3.credibility   可信赖程度 (^s&#_ w03  
  4.audit of financial statements 财务报表审计 0qV*d  
  5.agreed-upon procedures 执行商定程序 o- e,  
  6.high levels of assurance 高水平保证 /B#lju!  
  7.compilation 编制 ba)YbP[  
  8.reliability 可靠性 g  cK"  
  9.relevance 相关性 (gJ )]/n  
  10.professional skepticism 职业谨慎 ~m;MM)_V  
  11.objectivity 客观性 _XO)`D~  
  12. professional competence 专业胜任能力 q MT.7n:  
  13.Senior/CPA-in-charge 项目经理 [E :`jY  
  14.audit engagement letter 业务约定书 {-7yZ]OO$  
  15.recurring audit 连续审计 y:6'&`L  
  16.the client 委托人 4+?ZTc(  
  17.change CPA 更换注册会计  W$VCST  
  18.the existing CPA 现任注册会计师 bCx 1g/   
  19.the successor CPA 后任注册会计师 j7HlvoZV  
  20.the preceding CPA前任注册会计师 +` Y ?-  
  21.issue the audit report 出具审计报告 oJ;O>J@c  
  22.expert 专家 oTV 8rG  
  23.the board of directors 董事会 X!A]V:8dk  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {@F["YPxy  
  25.assess material misstatement risks评估重大错报风险 >^\>-U|  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 i,b7Ft:F&  
  27.a general knowledge of —— 初步了解―――的情况 +}L3T"  
  28.a more knowledge of—— 进一步了解的情况 _Ag/gu2-?  
  29.the prior year‘s working papers 以前年度工作底稿 a]=vq(N'r  
  30.minutes of meeting 会议纪要 (l!D=qy  
  31.business risks 经营风险 1S.e5{  
  32.appropriateness 适当性 Kac j  
  33.accounting estimate 会计估计 9xS`@ "`  
  34.management representations 管理层声明 U.j\u>a  
  35.going concern assumption 持续经营假设 ~m09yc d<  
  36.audit plan 审计计划 HtXBaIl\  
  37.significant audit areas 重点审计领域 /zP)2q^  
  38.error 错误 G mUs U{  
  39.fraud舞弊 % oL&~6l$  
  40.modified or additional procedures 修改或追加审计程序 '<W,-i  
  41.misappropriation of assets 侵占资产 'UG}E@G  
  42.transactions without substance 虚假交易 WQmiG=Dw^  
  43.unusual pressures 异常压力 'GdlqbX(%  
  44.the suspected noncompliance 涉嫌存在违法行为 ~JRu MP  
  45.materialiy 重要性 <Ibr.L]  
  46.exceed the materiality level 超过重要性水平 o/[yA3^  
  47.approach the materiality level 接近重要性水平 P;o>~Y>x  
  48.an acceptably low level 可接受水平  Dmv  
  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 a. U:B [v`  
  50.misstatements or omissions 错报或漏报 |ij5c@~&  
  51.aggregate 总计 LW 3J$Am  
  52.subsequent events 期后事项 W me1w\0  
  53.adjust the financial statements 调整财务报表 h _7;UQH  
  54.perform additional audit procedures 实施追加的审计程序 B+$Q"  
  55.audit risk 审计风险 }b\q<sNE{  
  56.detection risk 检查风险 IV#My9}e  
  57.inappropriate audit opinion 不适当的审计意见 T(Gf~0HYF  
  58.material misstatement 重大的错报 6 {r[Dq  
  59.tolerable misstatement 可容忍错报 IV#f}NrfD  
  60.the acceptable level of detection risk 可接受的检查风险 F$yFR  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F*( A; N_y  
  62.simall business 小规模企业 )"3oe ?  
  63.accounting system 会计系统 c1!/jTX$  
  64.test of control 控制测试 *>*/|  
  65.walk-through test 穿行测试 Y'%I at(z  
  66.communication 沟通 lGBdQc]IL  
  67.flow chart 流程图 2u H\8A+'f  
  68.reperformance of internal control 重新执行 3rdxXmx  
  69.audit evidence 审计证据 kc']g:*]Y  
  70.substantive procedures 实质性程序 HPCA$LD  
  71.assertions 认定 f#Oz("d  
  72.esistence 存在 x] +KO)I  
  73.occurrence 发生 @O0 vh$3t0  
  74.completeness 完整性 iKH T  
  75.rights and obligations 权利和义务 19{?w6G<k  
  76.valuation and allocation 计价和分摊 [Et\~'2w8=  
  77.cutoff 截止 qa`(,iN  
  78.accuracy 准确性 ;9 n8on\  
  79.classification 分类 n ZZQxV,  
  80.inspection 检查 :+^llz  
  81.supervision of counting 监盘 6}lEeMRW  
  82.observation 观察 WY~[tBi\  
  83.confirmation 函证 +~.Jw#HqS  
  84.computation 计算 ly5L-=Xb  
  85.analytical procedures 分析程序 >:nJTr  
  86.vouch 核对 (lsod#wEMg  
  87.trace 追查 3evfX[V#  
  88.audit sampling 审计抽样 :>ST)Y@]w  
  89.error 误差 J|8YB3K,  
  90.expected error 预期误差 >ZsK5v  
  91.population 总体 '=Y~Ir+  
  92.sampling risk 抽样风险 "$;:dfrU  
  93.non- sampling risk 非抽样风险 TmAb! Y|F  
  94.sampling unit 抽样单位 <rmV$_  
  95.statistical sampling 统计抽样 buyz>IC P  
  96.tolerable error 可容忍误差 1Nu`@)D0  
  97.the risk of under reliance 信赖不足风险 \)kAhKtG  
  98.the risk of over reliance 信赖过度风险 Px&Mi:4tG  
  99.the risk of incorrect rejection 误拒风险 b>._ r&.  
  100. the risk of incorrect acceptance 误受风险 leJd) {  
  101.working trial balance 试算平衡表 _JO @O^Ndd  
  102.index and cross-referencing 索引和交叉索引 &c ~)z\$  
  103.cash receipt 现金收入 <q=B(J'  
  104.cash disbursement 现金支出 . L%@/(r  
  105.bank statement 银行对账单 \1_&?( pU  
  106.bank reconciliation 银行存款余额调节表 iPYlTV  
  107.balance sheet date 资产负债表日 hd%F7D5  
  108.net realizable value 可变现净值 cSDCNc*%  
  109.storeroom 仓库 HhH'\-[t  
  110.sale invoice 销售发票 ?y@pR e$2  
  111.price list 价目表 ZWEzL$VWi  
  112.positive confirmation request 积极式询证函 ~,7R*71  
  113.negative confirmation request 消极式询证函 "g[UX{L  
  114.purchase requisition 请购单 S6Pb V}  
  115.receiving report 验收报告 o-Arfc3Q  
  116.gross margin 毛利 8[IifF1M=&  
  117.manufacturing overhead 制造费用 %,RU)}  
  118.material requisition 领料单 l6Bd<tSH  
  119.inventory-taking 存货盘点 7Wn]l!  
  120.bond certificate 债券 kO"aE~  
  121.stock certificate 股票 nEr, jd~f  
  122.audit report 审计报告  ?C\9lLX  
  123.entity 被审计单位 Xq^{P2\w1  
  124.addressee of the audit report 审计报告的收件人 XL9lB#v^  
  125.unqualified opinion 无保留意见 dBn.DU*B  
  126.qualified opinion 保留意见 r{&"]'/X  
  127.disclaimer of opinion 无法表示意见 ~h+3WuOv  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ~;Kl/Z  
  A (2)absorbed overhead 已吸收制造费用 aa]v7d  
  A (3)absorption costing 吸收成本计算 NebZGD2K  
  A (4)account 账户,报表    t/(j8w  
  A (5)accounting postulate 会计假设   \zyGJyy.  
  A (6)accounting series release 会计公告文件   Mpx.n]O.  
  A (7)accounting valuation 会计计价   \C|06Bs $  
  A (8)account sale 承销清单 =p$Wo  
  A (9)accountability concept 经营责任概念   8=uljn/  
  A (10)accountancy 会计职业   Z ^S!w;eu  
  A (11)accountant 会计师    /9Xf[<  
  A (12)accounting 会计   Pw{+7b$  
  A (13)agency cost 代理成本   i [ J',  
  A (14)accounting bases 会计基础   +[+ Jd)Z  
  A (15)accounting manual 会计手册   K.Z{4x=0  
  A (16)accounting period 会计期间   ?OFvGd  
  A (17)accounting policies 会计方针   S0yT%V  
  A (18)accounting rate of return 会计报酬率   p {3|W<  
  A (19)accounting reference date 会计参照日   )cXc"aj@s  
  A (20)accounting reference period 会计参照期间   dx}!]_mlZ  
  A (21)accrual concept 应计概念   1cega1s3xR  
  A (22)accrual expenses 应计费用   ;'}xD5 ]  
  A (23)acid test ration 速动比率(酸性测试比率)   P]GGnT(!  
  A (24)acquisition 购置   E SI}+  
  A (25)acquisition accounting 收购会计   f^ qQ 5N  
  A (26)activity based accounting 作业基础成本计算   :8g \ B{  
  A (27)adjusting events 调整事项   Fjb[Ev  
  A (28)administrative expenses 行政管理费   IK);BN2<L  
  A (29)advice note 发货通知   ,5:86'p  
  A (30)amortization 摊销   H++rwVwj#h  
  A (31)analytical review 分析性检查   50A_+f.7%  
  A (32)annual equivalent cost 年度等量成本法   B%/Pn 2  
  A (33)annual report and accounts 年度报告和报表   0:EiCKb)ol  
  A (34)appraisal cost 检验成本   jL<.?HE  
  A (35)appropriation account 盈余分配账户   duCm+4,.  
  A (36)articles of association 公司章程细则   %iv'/B8  
  A (37)assets 资产   G$b4`wt  
  A (38)assets cover 资产保障   xB#E&}Ho  
  A (39)asset value per share 每股资产价值   =%p{ " <  
  A (40)associated company 联营公司   3ss io-X  
  A (41)attainable standard 可达标准   }2S \-  
<[bDNe["?  
 A (42)attributable profit 可归属利润   .wywO|  
  A (43)audit 审计   19_F\32  
  A (44)audit report 审计报告   qMkP/BjV  
  A (45)auditing standards 审计准则   j06DP _9M  
  A (46)authorized share capital 额定股本   A 3l1$t#w  
  A (47)available hours 可用小时   _1~Sj*  
  A (48)avoidable costs 可避免成本 RWE%? `   
  B (49)back-to-back loan 易币贷款   "7DPsPs  
  B (50)backflush accounting 倒退成本计算   {ig@Iy~DT  
  B (51)bad debts 坏帐   _%]H}N Q  
  B (52)bad debts ratio 坏帐比率   x$E l7=.  
  B (53)bank charges 银行手续费   M<729 M  
  B (54)bank overdraft 银行透支   6~s,j({^  
  B (55)bank reconciliation 银行存款调节表   U&NOf;h$  
  B (56)bank statement 银行对账单   %j,Ny}a   
  B (57)bankruptcy 破产   b8Qm4b?:4  
  B (58)basis of apportionment 分摊基础   @?U5t1O<  
  B (59)batch 批量   lMP7o&  
  B (60)batch costing 分批成本计算   cD\Qt9EI  
  B (61)beta factor B(市场)风险因素   tkmW\  
  B (62)bill 账单   ':=C2x1d|  
  B (63)bill of exchange 汇票    E9i WGSE  
  B (64)bill of landing 提单   &zR}jD>  
  B (65)bill of materials 用料预计单   SV~xNzo~  
  B (66)bill payable 应付票据   h$!qb'|  
  B (67)bill receivable 应收票据   jL# akV  
  B (68)bin card 存货记录卡   =%p"oj]:  
  B (69)bonus 红利   }y1M0^M-$  
  B (70)book-keeping 薄记   R[(,wY_1  
  B (71)Boston classification 波士顿分类   xl3U  
  B (72)breakeven chart 保本图   tv0xfAV  
  B (73)breakeven point 保本点   I6\3wU~).  
  B (74)breaking-down time 复位时间   ]k Pco4  
  B (75)budget 预算   3O.-'U1K  
  B (76)budget center 预算中心   ;WhB2/5v  
  B (77)budget cost allowance 预算成本折让   L%DL n  
  B (78)budget manual 预算手册   M3''xrpC  
  B (79)budget period 预算期间   ^V:YNUqp#  
  B (80)budgetary control 预算控制   86Rit!ih  
  B (81)budgeted capacity 预算生产能力   U;31}'b  
  B (82)burden 制造费用   P+/L, u  
  B (83)business center 经营中心   QqDF_  
  B (84)business entity 营业个体   H`P )  
  B (85)business unit 经营单位   1li`+~L F  
 B (86)buy-out management 管理性购买产权   ;?rW`e2  
  B (87)by-product 副产品 b7n~z1$  
  C (88)called-up share capital 催缴股本   I 4*N  
  C (89)capacity 生产能力   oTL "]3`'  
  C (90)capacity ratios 生产能力比率   l*eA ?Qz  
  C (91)capital 资本   Zj JD@,j  
  C (92)capital assets pricing model资本资产计价模式   X:Zqgf  
  C (93)capital commitment 承诺资本   XEuv aM  
  C (94)capital employed 已运用的资本   %guot~S|  
  C (95)capital expenditure 资本支出   0C7"*H0 R  
  C (96)capital expenditureauthorization 资本支出核准   g/E;OcFaO  
  C (97)capital expenditure control 资本支出控制   [  /D/  
  C (98)capital expenditure proposal资本支出申请   M]W4S4&Y=  
  C (99)capital funding planning 资本基金筹集计划   29GiNy+ob  
  C (100)capital gain 资本收益   M_e! s}F  
  C (101)capital investment appraisal资本投资评估   V*?,r<(  
  C (102)capital maintenance 资本保全   4 qnQF]4  
  C (103)capital resource planning 资本资源计划   8177x7UG2[  
  C (104)capital surplus 资本盈余   WRgz]=W3w  
  C (105)capital turnover 资本周转率   T&c[m!}X|t  
  C (106)card 记录卡   ql8:s>1T  
  C (107)cash 现金   C{Fo^-3  
  C (108)cash account 现金账户   =:b/z1-v  
  C (109)cash book 现金账薄   kSDV#8 uZ  
  C (110)cash cow 金牛产品   vw3W:TL  
  C (111)cash flow 现金流量   :+6m<?R)T  
  C (112)cash discounted 现金贴现   B<)(7GTv7"  
  C (113)cash flow budget 现金流量预算   #8`G&S*  
  C (114)cash flow statement 现金流量表   acH.L _B:  
  C (115)cash ledger 现金分类账   <I>q1m?KN  
  C (116)cash limit 现金限额   E )PEKWK\  
  C (117)CCA 现时成本会计   83dOSS2  
  C (118)center 中心   >hX Uq9;:  
  C (119)changeover time 变更时间   ; R67a V,  
  C (120)chartered entity 特许经济个体   s)C.e# xl  
  C (121)cheque 支票   3drgB;:g`  
  C (122)cheque register 支票登记薄    [W;14BD7  
  C (123)coin analysis 零钱分类   ED6H  
  C (124)classification 分类   i"b*U5k  
  C (125)clock card 工时卡   M:x8]TA  
  C (126)code 代码   <sTa Xaq?  
  C (127)commitment accounting 承诺确认会计   *)w 8fq  
  C (128)common cost 共同成本   koUH>J:  
  C (129)company limited byguarantee 有限担保责任公司   G0^PnE0-  
C (130)company limited shares 股份有限公司   u]}Xq{ZN  
  C (131)competitive position 竞争能力状况   *8Lym,]  
  C (132)concept 概念   cx02b-O  
  C (133)conglomerate 跨行业企业   ^cY5!W.q8  
  C (134)consistency concept 一致性概念   Uq&|iB#mF  
  C (135)consolidated accounts 合并报表   IL~yJx_11  
  C (136)consolidation accounting 合并会计   iU3co|q7  
  C (137)consortium 财团   o;O_N^_W  
  C (138)contingency plan 应急计划   %jkd}D  
  C (139)contingent liabilities 或有负债   F[+sc Mx!G  
  C (140)continuous operation 连续生产   }vL[N~5\  
  C (141)contra 抵消   MF1u8Yl:0  
  C (142)contract cost 合同成本   .OjJK?  
  C (143)contract costing 合同成本计算   |[qI2-el?  
  C (144)contribution 贡献毛益   |k^X!C0  
  C (145)contribution centre 贡献中心   A[b'MNsv  
  C (146)contribution chart 贡献图   A(C3kISM  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8-m"]o3  
  C (148)contribution to salesration 贡献毛益对销售比率   rg $71Ir  
  C (149)control 控制   6q5V*sJ&  
  C (150)control account 控制帐户   > {:8c-\2}  
  C (151)control limits 控制限度   U9@q"v-  
  C (152)controllability concept 可控制概念   b w cPY  
  C (153)controllable cost 可控制成本   )I*V('R6|  
  C (154)conversion cost 加工成本   M- -6oR7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   xv)7-jlx  
  C (156)corporate appraisal 公司评估   @ }[)uH  
  C (157)corporate planning 公司计划   6L4B$'&KQZ  
  C (158)corporate social reporting 公司社会报告   *BF1 Sso  
  C (159)corporation 股份公司   s2tEyR+gW  
  C (160)cost 成本   _x:K%1_[  
  C (161)cost account 成本帐户   R% ddB D\?  
  C (162)cost accounting 成本会计   =\q3;5[  
  C (163)cost accounting manual 成本手册   0!^{V:DtQ  
  C (164)cost accounts calendar 成本报表的日历时间   {u!,TDt*  
  C (165)cost adjustment 成本调整   F|"NJ*o}  
  C (166)cost allocation 成本分配   wOOPuCw?  
  C (167)cost apportionment 成本分摊   h;B'#$_  
  C (168)cost attribution 成本归属   Q8P;AN_JS  
  C (169)cost audit 成本审计   'al-C;Z  
  C (170)cost behaviour 成本性态   Zw }7vD0  
  C (171)cost benefit analysis 成本效益分析   wwF20  
  C (172)cost center 成本中心   =]D##R  
  C (173)cost driver 成本动因
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