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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 /:USpuu  
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  1.audit   审计 Tf[ ]vqa`G  
  2.attestation   鉴证 }oU&J81  
  3.credibility   可信赖程度 9a4RW}S<  
  4.audit of financial statements 财务报表审计 Z$hxo )|  
  5.agreed-upon procedures 执行商定程序 X|q0m3jt  
  6.high levels of assurance 高水平保证 ome>Jbdhe  
  7.compilation 编制 CNN?8/u!@  
  8.reliability 可靠性 ?PQiVL  
  9.relevance 相关性 &WRoNc  
  10.professional skepticism 职业谨慎 ~ ZDdzp>  
  11.objectivity 客观性 >qgBu_  
  12. professional competence 专业胜任能力 9,>M/_8>  
  13.Senior/CPA-in-charge 项目经理 j68Gz5;j  
  14.audit engagement letter 业务约定书 ypifXO;m7  
  15.recurring audit 连续审计 3&*%>)  
  16.the client 委托人 .s9Iymz  
  17.change CPA 更换注册会计 gSv<.fD"  
  18.the existing CPA 现任注册会计师 l3MH+o  
  19.the successor CPA 后任注册会计师 ~G$OY9UC  
  20.the preceding CPA前任注册会计师 QMsnfG  
  21.issue the audit report 出具审计报告 EXi+pm  
  22.expert 专家 a&cV@~  
  23.the board of directors 董事会 6x7=0}'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wvYxL c#p0  
  25.assess material misstatement risks评估重大错报风险 tw(2 V$J  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a3)#tt=rA  
  27.a general knowledge of —— 初步了解―――的情况 ZuhT \l  
  28.a more knowledge of—— 进一步了解的情况 J+4uUf/d!  
  29.the prior year‘s working papers 以前年度工作底稿 lGz0K5P{  
  30.minutes of meeting 会议纪要 BA5= D>T-  
  31.business risks 经营风险 }v!6BU6<Q  
  32.appropriateness 适当性 Q6>vF)( -  
  33.accounting estimate 会计估计 >@|<1Fx|  
  34.management representations 管理层声明 2U+&F'&Q  
  35.going concern assumption 持续经营假设 g-s@m}[T  
  36.audit plan 审计计划 3k(?`4JJ  
  37.significant audit areas 重点审计领域 !6%mt}h  
  38.error 错误 #}Cwn$  
  39.fraud舞弊 WT)")0)[  
  40.modified or additional procedures 修改或追加审计程序 4CCux4)N  
  41.misappropriation of assets 侵占资产 Ue7W&N^E  
  42.transactions without substance 虚假交易 ;wF|.^_2  
  43.unusual pressures 异常压力 h ^c'L=dR  
  44.the suspected noncompliance 涉嫌存在违法行为 kr/h^e  
  45.materialiy 重要性 0T5>i 0/  
  46.exceed the materiality level 超过重要性水平 O^:h_L  
  47.approach the materiality level 接近重要性水平 utE:HD.PN  
  48.an acceptably low level 可接受水平 -jy"?]ve.  
  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 gdT_kb5HL8  
  50.misstatements or omissions 错报或漏报 +!Ltn  
  51.aggregate 总计 !RD,:\5V  
  52.subsequent events 期后事项 izw}25SW  
  53.adjust the financial statements 调整财务报表 }X?*o `sW  
  54.perform additional audit procedures 实施追加的审计程序 buFtLPe  
  55.audit risk 审计风险 d7P @_jO6  
  56.detection risk 检查风险 "10VN*)J}  
  57.inappropriate audit opinion 不适当的审计意见 00p 7sZU^  
  58.material misstatement 重大的错报 }M9al@"  
  59.tolerable misstatement 可容忍错报 ^m=%Ctu#  
  60.the acceptable level of detection risk 可接受的检查风险 rifxr4c[X>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 C"{on%  
  62.simall business 小规模企业 6b|`[t  
  63.accounting system 会计系统 5HN<*u%z  
  64.test of control 控制测试 ["M >  
  65.walk-through test 穿行测试 "m3Y))a  
  66.communication 沟通 v\eBL&WK  
  67.flow chart 流程图 EHHxCq?  
  68.reperformance of internal control 重新执行 bM-Rj1#Lo  
  69.audit evidence 审计证据 Kd)m"9Cc  
  70.substantive procedures 实质性程序 ;cr6Xop#?  
  71.assertions 认定 (n/1 :'  
  72.esistence 存在 }}_uN-m  
  73.occurrence 发生 /WfVG\NF  
  74.completeness 完整性 %np#Bv-L  
  75.rights and obligations 权利和义务 t["D f;"O  
  76.valuation and allocation 计价和分摊 \gkajY-?  
  77.cutoff 截止 G= cxc_9  
  78.accuracy 准确性 ~'MWtDe:Z8  
  79.classification 分类 MDP MOA  
  80.inspection 检查 ^j %UZ  
  81.supervision of counting 监盘  Yn>zR I  
  82.observation 观察 AF$o >f  
  83.confirmation 函证 p'qH [<s  
  84.computation 计算 ArYF\7P  
  85.analytical procedures 分析程序 Y,yaB)&Ih  
  86.vouch 核对 6hK" k  
  87.trace 追查 5XI*I( .%/  
  88.audit sampling 审计抽样 njMy&$6a##  
  89.error 误差 ]Qr8wa>Z  
  90.expected error 预期误差 J"rwWIxO*  
  91.population 总体 dO,05?q|  
  92.sampling risk 抽样风险 a`*WpP\+  
  93.non- sampling risk 非抽样风险 !@ {[I:5  
  94.sampling unit 抽样单位 S(i(1H s.  
  95.statistical sampling 统计抽样 17)M.(qmuP  
  96.tolerable error 可容忍误差 XB-|gPk  
  97.the risk of under reliance 信赖不足风险 dA/o4co  
  98.the risk of over reliance 信赖过度风险 rj~i an  
  99.the risk of incorrect rejection 误拒风险 sjgR \`AU  
  100. the risk of incorrect acceptance 误受风险 --`LP[ll  
  101.working trial balance 试算平衡表 !d .>r 7w  
  102.index and cross-referencing 索引和交叉索引 k+$4?/A  
  103.cash receipt 现金收入 3SDWR@x&  
  104.cash disbursement 现金支出 D~OhwsL4  
  105.bank statement 银行对账单 (H+[^(3d2  
  106.bank reconciliation 银行存款余额调节表 %E"/]!}3  
  107.balance sheet date 资产负债表日 vXyo  
  108.net realizable value 可变现净值 [!? ,TGM}^  
  109.storeroom 仓库 R"gm]SQ/  
  110.sale invoice 销售发票 2bnIT>(  
  111.price list 价目表 \)ZX4rs{8  
  112.positive confirmation request 积极式询证函 lMez!qx,=  
  113.negative confirmation request 消极式询证函 MIF[u:&  
  114.purchase requisition 请购单 ?]D+H%3[$i  
  115.receiving report 验收报告 XhAcC  
  116.gross margin 毛利 OIty ]c  
  117.manufacturing overhead 制造费用 ,7jiHF  
  118.material requisition 领料单 %@93^q[\2  
  119.inventory-taking 存货盘点 V C'-h~  
  120.bond certificate 债券 OW}j4-~wL  
  121.stock certificate 股票 14 'x-w^~k  
  122.audit report 审计报告 S\g7wXH  
  123.entity 被审计单位 0C+y q'D~[  
  124.addressee of the audit report 审计报告的收件人 \Ntdl:fSw  
  125.unqualified opinion 无保留意见 EJaaW&>[  
  126.qualified opinion 保留意见 S aet";pf`  
  127.disclaimer of opinion 无法表示意见 5z w23!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   '3UIriY6  
  A (2)absorbed overhead 已吸收制造费用 >m6,xxTR  
  A (3)absorption costing 吸收成本计算 Z?v6pjZ?  
  A (4)account 账户,报表   e=)* O  
  A (5)accounting postulate 会计假设   nQ!#G(_nO  
  A (6)accounting series release 会计公告文件   q\ y#  
  A (7)accounting valuation 会计计价   T>Rf?%o  
  A (8)account sale 承销清单  Ox*T:5  
  A (9)accountability concept 经营责任概念   i^cM@?  
  A (10)accountancy 会计职业   n[:AV  
  A (11)accountant 会计师   \BcJDdL  
  A (12)accounting 会计   >wk=`&+V@  
  A (13)agency cost 代理成本   p z+}7  
  A (14)accounting bases 会计基础   T{{AZV"pB  
  A (15)accounting manual 会计手册   I cA\3j  
  A (16)accounting period 会计期间   VfC[U)w*vm  
  A (17)accounting policies 会计方针   C+]q  
  A (18)accounting rate of return 会计报酬率   7U )qC}(  
  A (19)accounting reference date 会计参照日   xKLcd+hCZ  
  A (20)accounting reference period 会计参照期间   |XA aKZA  
  A (21)accrual concept 应计概念    !QW 0  
  A (22)accrual expenses 应计费用   l)PFzIz=V  
  A (23)acid test ration 速动比率(酸性测试比率)   i~Ob( YIH  
  A (24)acquisition 购置   0/00 W6r0  
  A (25)acquisition accounting 收购会计   [xs)u3b  
  A (26)activity based accounting 作业基础成本计算   `Y({#U  
  A (27)adjusting events 调整事项   3g#=sd!0O@  
  A (28)administrative expenses 行政管理费   9EA !j}  
  A (29)advice note 发货通知   aU]O$Pg{  
  A (30)amortization 摊销   g yH7((#i  
  A (31)analytical review 分析性检查   a0/n13c?G  
  A (32)annual equivalent cost 年度等量成本法   t"bPKFRy9E  
  A (33)annual report and accounts 年度报告和报表   ny_ kr`$42  
  A (34)appraisal cost 检验成本   OG?j6q hpl  
  A (35)appropriation account 盈余分配账户   Ipf|")*  
  A (36)articles of association 公司章程细则   IC#>X5  
  A (37)assets 资产   CAWA3fcQp  
  A (38)assets cover 资产保障   tkVbo.[8K  
  A (39)asset value per share 每股资产价值   \,7f6:  
  A (40)associated company 联营公司   >NqYyW,%  
  A (41)attainable standard 可达标准   l]@&D#3ZM  
b_,|>U  
 A (42)attributable profit 可归属利润   !$DIc  
  A (43)audit 审计   AK&S5F>D+B  
  A (44)audit report 审计报告   IYqBQnX}oM  
  A (45)auditing standards 审计准则   * "R|4"uy  
  A (46)authorized share capital 额定股本   CEXyrs<  
  A (47)available hours 可用小时   rFIqC:=  
  A (48)avoidable costs 可避免成本 l*ayd>`~x  
  B (49)back-to-back loan 易币贷款   j;%-fvd;  
  B (50)backflush accounting 倒退成本计算   <DMl<KZ  
  B (51)bad debts 坏帐   ~u)}ScTp  
  B (52)bad debts ratio 坏帐比率   n?A6u\sQ  
  B (53)bank charges 银行手续费   A:>01ZJ5S+  
  B (54)bank overdraft 银行透支   $u7; TW6QD  
  B (55)bank reconciliation 银行存款调节表   3j,Q`+l/6d  
  B (56)bank statement 银行对账单   'Hc-~l>D  
  B (57)bankruptcy 破产   2]I4M[|&z  
  B (58)basis of apportionment 分摊基础   Cnnh7`  
  B (59)batch 批量   5 elw~u  
  B (60)batch costing 分批成本计算   bnm P{Ps  
  B (61)beta factor B(市场)风险因素   bIGHGd  
  B (62)bill 账单   09dK0H3(  
  B (63)bill of exchange 汇票   0FGe=$vD  
  B (64)bill of landing 提单   UV5Ie!\nm  
  B (65)bill of materials 用料预计单   "XB[|#&  
  B (66)bill payable 应付票据   _Bj)r}~7#  
  B (67)bill receivable 应收票据   SLO%7%>p  
  B (68)bin card 存货记录卡   q:l>O5  
  B (69)bonus 红利   aki _RG>U'  
  B (70)book-keeping 薄记   Ae mDJ8Y  
  B (71)Boston classification 波士顿分类   =3|O %\  
  B (72)breakeven chart 保本图   M>DaQ`b  
  B (73)breakeven point 保本点   Z= jr-)kK  
  B (74)breaking-down time 复位时间   >^%7@i:@U  
  B (75)budget 预算   ^9^WuSq  
  B (76)budget center 预算中心   I*LknU@  
  B (77)budget cost allowance 预算成本折让   Tg!i%v(-t  
  B (78)budget manual 预算手册   umD!2 w  
  B (79)budget period 预算期间   X'%E\/~u  
  B (80)budgetary control 预算控制   zfI>qJ+Nqt  
  B (81)budgeted capacity 预算生产能力   ;} und*q  
  B (82)burden 制造费用   D-8O+.@  
  B (83)business center 经营中心   pcau}5 .  
  B (84)business entity 营业个体   'pm2n0  
  B (85)business unit 经营单位   xm%Um\Pb7  
 B (86)buy-out management 管理性购买产权   ZPiq-q  
  B (87)by-product 副产品 UQ'\7OS  
  C (88)called-up share capital 催缴股本   $P>`m$(8  
  C (89)capacity 生产能力   zV:pQRbt.  
  C (90)capacity ratios 生产能力比率   @|<<H3I  
  C (91)capital 资本   *4_jA](  
  C (92)capital assets pricing model资本资产计价模式   ^ s1Q*He  
  C (93)capital commitment 承诺资本   TftHwe):V  
  C (94)capital employed 已运用的资本   [E+$?a=  
  C (95)capital expenditure 资本支出   /b]oa !  
  C (96)capital expenditureauthorization 资本支出核准   Nndddk`  
  C (97)capital expenditure control 资本支出控制   t>1Z\lE\"  
  C (98)capital expenditure proposal资本支出申请   cU ? 0(z7  
  C (99)capital funding planning 资本基金筹集计划   n9@ of  
  C (100)capital gain 资本收益   [P Q?#:r  
  C (101)capital investment appraisal资本投资评估   hy}8Aji&  
  C (102)capital maintenance 资本保全   , FhekaA  
  C (103)capital resource planning 资本资源计划   !lEY=1nHOJ  
  C (104)capital surplus 资本盈余   A'G66ei  
  C (105)capital turnover 资本周转率   &n6$rBr %  
  C (106)card 记录卡   J\d3N7_d  
  C (107)cash 现金   U"q/rcA  
  C (108)cash account 现金账户   A:aE|v/T&  
  C (109)cash book 现金账薄   S>.SSXlM  
  C (110)cash cow 金牛产品   j;s"q]"x]  
  C (111)cash flow 现金流量   RRmLd/(  
  C (112)cash discounted 现金贴现   @kk4]:,w  
  C (113)cash flow budget 现金流量预算   /J04^ 6  
  C (114)cash flow statement 现金流量表   dYSr4p b  
  C (115)cash ledger 现金分类账   Ynp{u`?  
  C (116)cash limit 现金限额   9;Itqe{8w  
  C (117)CCA 现时成本会计   + |bmT   
  C (118)center 中心   bA\<.d  
  C (119)changeover time 变更时间   p[<Dk$7K  
  C (120)chartered entity 特许经济个体   t<~$  
  C (121)cheque 支票   `9)t[7  
  C (122)cheque register 支票登记薄   b8LoIY*  
  C (123)coin analysis 零钱分类   NG  
  C (124)classification 分类   hGd<<\  
  C (125)clock card 工时卡   70f Klp  
  C (126)code 代码   N- I5X2  
  C (127)commitment accounting 承诺确认会计   P`#Z9 HM4  
  C (128)common cost 共同成本   L,mQ   
  C (129)company limited byguarantee 有限担保责任公司   *.\  
C (130)company limited shares 股份有限公司   '|S%a MLZ)  
  C (131)competitive position 竞争能力状况   [[>wB[w  
  C (132)concept 概念   *H?!;u=8  
  C (133)conglomerate 跨行业企业   $-#Yl&?z9  
  C (134)consistency concept 一致性概念   U>V&-kxtV  
  C (135)consolidated accounts 合并报表   \2ZPj)&-E  
  C (136)consolidation accounting 合并会计   ?*?RP)V  
  C (137)consortium 财团   A,\6nO67  
  C (138)contingency plan 应急计划   Fx5d:!]:$?  
  C (139)contingent liabilities 或有负债   y]J89  
  C (140)continuous operation 连续生产   {]E+~%Va  
  C (141)contra 抵消   FDVcow*]n  
  C (142)contract cost 合同成本   A81ls#is  
  C (143)contract costing 合同成本计算   #<e\QE'!  
  C (144)contribution 贡献毛益   i /~1F_  
  C (145)contribution centre 贡献中心   ,hq)1u  
  C (146)contribution chart 贡献图   BT)X8>ct  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   k]5Bykf`Ky  
  C (148)contribution to salesration 贡献毛益对销售比率   BNd^qB ?  
  C (149)control 控制   @O@GRq&V  
  C (150)control account 控制帐户   :4MB]v[K  
  C (151)control limits 控制限度   SfJ./ny  
  C (152)controllability concept 可控制概念   ~_Lr=CD;4  
  C (153)controllable cost 可控制成本   Nluv/?<  
  C (154)conversion cost 加工成本   ,z;ky5Ct  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   uL3Eq>~x  
  C (156)corporate appraisal 公司评估   uq, { tV  
  C (157)corporate planning 公司计划   <$F\Nk|x  
  C (158)corporate social reporting 公司社会报告   OE4+GI.r-  
  C (159)corporation 股份公司   ZQ_xDKqRV  
  C (160)cost 成本   ZO4*sIw%  
  C (161)cost account 成本帐户   }0u8r`  
  C (162)cost accounting 成本会计   0 ;b[QRmy  
  C (163)cost accounting manual 成本手册   Pu"R,a  
  C (164)cost accounts calendar 成本报表的日历时间   ;9~6_@,@o  
  C (165)cost adjustment 成本调整   U Z|HJ8_  
  C (166)cost allocation 成本分配   &Y 4F!Rb  
  C (167)cost apportionment 成本分摊   _)]+hUw Y  
  C (168)cost attribution 成本归属   +hE(Ra#  
  C (169)cost audit 成本审计   xdf82)  
  C (170)cost behaviour 成本性态   <{2e#Y  
  C (171)cost benefit analysis 成本效益分析   qTAc[Ko  
  C (172)cost center 成本中心   FBpH21|/y  
  C (173)cost driver 成本动因
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