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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 } /3pC a  
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  1.audit   审计 ){6)?[G  
  2.attestation   鉴证 )uuEOF"w  
  3.credibility   可信赖程度 ;I71_>m  
  4.audit of financial statements 财务报表审计 {bqKb=nyZ  
  5.agreed-upon procedures 执行商定程序 Go7hDmu  
  6.high levels of assurance 高水平保证 +J8/,d  
  7.compilation 编制 q*TKs#3  
  8.reliability 可靠性 UDtbfc7bk  
  9.relevance 相关性 <>Ddxmw  
  10.professional skepticism 职业谨慎 [ c[MQA0  
  11.objectivity 客观性 wD^do  
  12. professional competence 专业胜任能力 X`QW(rq   
  13.Senior/CPA-in-charge 项目经理 ~7WXjVZ  
  14.audit engagement letter 业务约定书 '?3z6%  
  15.recurring audit 连续审计 h^$}1[  
  16.the client 委托人 qpqz. {\  
  17.change CPA 更换注册会计 9Ru%E>el-  
  18.the existing CPA 现任注册会计师 )pn7DIXG  
  19.the successor CPA 后任注册会计师 C_ZD<UPA\  
  20.the preceding CPA前任注册会计师 m{dyVE  
  21.issue the audit report 出具审计报告 ^J~A+CEf"W  
  22.expert 专家 _Ge^ -7  
  23.the board of directors 董事会 yXo0z_ G  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G_N-}J>EP  
  25.assess material misstatement risks评估重大错报风险 ]O=S2Q  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =C>`}%XT}  
  27.a general knowledge of —— 初步了解―――的情况 ]N <]  
  28.a more knowledge of—— 进一步了解的情况 |$?Ux,(6  
  29.the prior year‘s working papers 以前年度工作底稿 VSpt&19  
  30.minutes of meeting 会议纪要 3]OP9!\6  
  31.business risks 经营风险  `pd   
  32.appropriateness 适当性 j*~dFGl)  
  33.accounting estimate 会计估计 Q>a7Ps@~  
  34.management representations 管理层声明 nf.:5I.  
  35.going concern assumption 持续经营假设 Y\Qxdq  
  36.audit plan 审计计划 t^_{5  
  37.significant audit areas 重点审计领域 ^!p<zZ  
  38.error 错误 :`u&TXsu  
  39.fraud舞弊 VFmg"^k5  
  40.modified or additional procedures 修改或追加审计程序 I<(.i!-x  
  41.misappropriation of assets 侵占资产 0"qim0%|DF  
  42.transactions without substance 虚假交易 5ZyBP~  
  43.unusual pressures 异常压力 26#Jhb E+  
  44.the suspected noncompliance 涉嫌存在违法行为 nB@iQxcz  
  45.materialiy 重要性 p@7i=hyt`p  
  46.exceed the materiality level 超过重要性水平 :e<`U~8m  
  47.approach the materiality level 接近重要性水平 %3c|  
  48.an acceptably low level 可接受水平 M?~<w)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 K l0t yeT  
  50.misstatements or omissions 错报或漏报 E?gu(\an@  
  51.aggregate 总计 @Gn?8Ur%  
  52.subsequent events 期后事项 %6IlE.*,  
  53.adjust the financial statements 调整财务报表 k eQXJ0  
  54.perform additional audit procedures 实施追加的审计程序 Ei9 _h  
  55.audit risk 审计风险 Op/79 ]$  
  56.detection risk 检查风险 PVD ~W)0m*  
  57.inappropriate audit opinion 不适当的审计意见 9oz(=R  
  58.material misstatement 重大的错报 4$zFR}f  
  59.tolerable misstatement 可容忍错报 H MjeGO.i  
  60.the acceptable level of detection risk 可接受的检查风险 ,8=`*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3q|cZQK!1  
  62.simall business 小规模企业 s\Pt,I@Y_  
  63.accounting system 会计系统 2}Z4a\YX  
  64.test of control 控制测试 X=p3KzzX  
  65.walk-through test 穿行测试 5h|m 4)$  
  66.communication 沟通 YD='M.n\  
  67.flow chart 流程图 =2nn "YVP  
  68.reperformance of internal control 重新执行 v :+8U[x  
  69.audit evidence 审计证据 xjK_zO*dLq  
  70.substantive procedures 实质性程序 si^4<$Nr%j  
  71.assertions 认定 5Q$r@&qp  
  72.esistence 存在 $\,BpZ }3  
  73.occurrence 发生 5@UC c  
  74.completeness 完整性 n-hvh-ZO  
  75.rights and obligations 权利和义务 ;naq-%'Sg  
  76.valuation and allocation 计价和分摊 zD)IU_GWa  
  77.cutoff 截止 zY1s7/$ i  
  78.accuracy 准确性 ksu}+i,a  
  79.classification 分类 +=6RmId+X  
  80.inspection 检查 LmXF`Y$  
  81.supervision of counting 监盘 `*" H/QG  
  82.observation 观察 [*9YIjn  
  83.confirmation 函证 YXX36  
  84.computation 计算 q[)q|R|  
  85.analytical procedures 分析程序 |k`f/*  
  86.vouch 核对 B.22 DuE#  
  87.trace 追查 BSfm?ku"!  
  88.audit sampling 审计抽样 so!w!O@@  
  89.error 误差 5@+4  
  90.expected error 预期误差 #*Yi4Cn<  
  91.population 总体 U/X|i /  
  92.sampling risk 抽样风险 O}K_l1  
  93.non- sampling risk 非抽样风险 g5tjj.  
  94.sampling unit 抽样单位 @e! Zc3  
  95.statistical sampling 统计抽样 't|Un G  
  96.tolerable error 可容忍误差 cBLR#Yu;O5  
  97.the risk of under reliance 信赖不足风险 la\zaKC;>  
  98.the risk of over reliance 信赖过度风险 %@lV- (5q  
  99.the risk of incorrect rejection 误拒风险 MX!u$ei  
  100. the risk of incorrect acceptance 误受风险 ;-KA UgL2  
  101.working trial balance 试算平衡表 0 %xR<<gir  
  102.index and cross-referencing 索引和交叉索引 n+{HNr  
  103.cash receipt 现金收入 I*A0?{  
  104.cash disbursement 现金支出 *xE"8pN/  
  105.bank statement 银行对账单 eVw\v#gd  
  106.bank reconciliation 银行存款余额调节表 gDQkn {T.%  
  107.balance sheet date 资产负债表日 [=F>#8=  
  108.net realizable value 可变现净值 Pz]bZPHn  
  109.storeroom 仓库 1B)Y;hg6&  
  110.sale invoice 销售发票 =tr1*s{  
  111.price list 价目表 [G{rHSK5tQ  
  112.positive confirmation request 积极式询证函 M.ZEqV+k  
  113.negative confirmation request 消极式询证函 $!YKZ0)B'0  
  114.purchase requisition 请购单 +}_Pf{MW  
  115.receiving report 验收报告 Sl3KpZ  
  116.gross margin 毛利 E rop9T1  
  117.manufacturing overhead 制造费用 AbUDn\0$  
  118.material requisition 领料单 1t/dxB;  
  119.inventory-taking 存货盘点 }>MP{67Dm  
  120.bond certificate 债券 ;^R A!Nj  
  121.stock certificate 股票 P?9nTG  
  122.audit report 审计报告 $; Q$W9+  
  123.entity 被审计单位 #TMm#?lC  
  124.addressee of the audit report 审计报告的收件人 '[Mlmgc5  
  125.unqualified opinion 无保留意见 V bg10pV0  
  126.qualified opinion 保留意见 ( [:]T$0 #  
  127.disclaimer of opinion 无法表示意见 EY+/.=$x  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ic%?uWN  
  A (2)absorbed overhead 已吸收制造费用 hi!L\yi  
  A (3)absorption costing 吸收成本计算 :GU,EDps  
  A (4)account 账户,报表   Jy \2I{I'  
  A (5)accounting postulate 会计假设   h ?uqLsRl  
  A (6)accounting series release 会计公告文件   weNzYMf%  
  A (7)accounting valuation 会计计价   x|]\1sb"  
  A (8)account sale 承销清单 B\Xh 3l]+j  
  A (9)accountability concept 经营责任概念   2Y400  
  A (10)accountancy 会计职业   P DRnW  
  A (11)accountant 会计师   9mam ~)_ |  
  A (12)accounting 会计   <,\ `Psa)N  
  A (13)agency cost 代理成本   uxWFM $  
  A (14)accounting bases 会计基础   q5Fs)B  
  A (15)accounting manual 会计手册   Lj}>Xy(7<  
  A (16)accounting period 会计期间   C>.e+V+':  
  A (17)accounting policies 会计方针   <0CzB"Ap  
  A (18)accounting rate of return 会计报酬率   h}<0/  
  A (19)accounting reference date 会计参照日   3pvYi<<D'  
  A (20)accounting reference period 会计参照期间   'eD J@4Xm  
  A (21)accrual concept 应计概念   UQ/qBbn  
  A (22)accrual expenses 应计费用   rkkU"l$v  
  A (23)acid test ration 速动比率(酸性测试比率)   94\t1fE  
  A (24)acquisition 购置   &~RR&MdZ2  
  A (25)acquisition accounting 收购会计   BR+nL6sU  
  A (26)activity based accounting 作业基础成本计算   z9[[C^C  
  A (27)adjusting events 调整事项   U4Z[!s$  
  A (28)administrative expenses 行政管理费   pD"YNlB^  
  A (29)advice note 发货通知   X*i/A<Y`=  
  A (30)amortization 摊销   W+_RhJ  
  A (31)analytical review 分析性检查   Jlp<koy  
  A (32)annual equivalent cost 年度等量成本法   !<&m]K  
  A (33)annual report and accounts 年度报告和报表   nSS>\$  
  A (34)appraisal cost 检验成本   + :Vrip  
  A (35)appropriation account 盈余分配账户   !BDUv(  
  A (36)articles of association 公司章程细则   wu A^'T  
  A (37)assets 资产   0o;O`/x  
  A (38)assets cover 资产保障   S=' wJ@?;  
  A (39)asset value per share 每股资产价值   :- ?Ct  
  A (40)associated company 联营公司   ] /+D^6  
  A (41)attainable standard 可达标准   %%>_B2vc  
bp#:UUO%S  
 A (42)attributable profit 可归属利润   `-_N@E1'>  
  A (43)audit 审计   p~K9 B-D  
  A (44)audit report 审计报告   " Ya9~6  
  A (45)auditing standards 审计准则   h{k_6ym  
  A (46)authorized share capital 额定股本   h35Hu_c&  
  A (47)available hours 可用小时   @9Q2$  
  A (48)avoidable costs 可避免成本 [8"ojhdV  
  B (49)back-to-back loan 易币贷款   9Y/L?km_(  
  B (50)backflush accounting 倒退成本计算   in<}fAro6  
  B (51)bad debts 坏帐   .-0%6] cFD  
  B (52)bad debts ratio 坏帐比率   k@V#HC{t  
  B (53)bank charges 银行手续费   V  }>n  
  B (54)bank overdraft 银行透支   Bn?:w\%Ue  
  B (55)bank reconciliation 银行存款调节表   m 41t(i  
  B (56)bank statement 银行对账单   1j0-9Kg'  
  B (57)bankruptcy 破产   9XX>A*  
  B (58)basis of apportionment 分摊基础   @b2`R3}9R  
  B (59)batch 批量   `2 `fiKm  
  B (60)batch costing 分批成本计算   &-%X:~|:X  
  B (61)beta factor B(市场)风险因素   4,G w#@  
  B (62)bill 账单   Tv5g`/e=Ej  
  B (63)bill of exchange 汇票   1DE@N1l  
  B (64)bill of landing 提单   3LDsxE=N:q  
  B (65)bill of materials 用料预计单   XX6 T$pA6  
  B (66)bill payable 应付票据   !"Q}R p  
  B (67)bill receivable 应收票据   aQ#qRkI  
  B (68)bin card 存货记录卡   ?7[alV~  
  B (69)bonus 红利   jTb-;4 N'  
  B (70)book-keeping 薄记   {fV}gR2  
  B (71)Boston classification 波士顿分类   O oSb>Y/4  
  B (72)breakeven chart 保本图   r[_4Lo @G  
  B (73)breakeven point 保本点   ""{|3XJe  
  B (74)breaking-down time 复位时间   -Xz&}QA  
  B (75)budget 预算   ]JE TeZ^/  
  B (76)budget center 预算中心   ,Q/Ac{C  
  B (77)budget cost allowance 预算成本折让   ~GJN@ka4%  
  B (78)budget manual 预算手册   Vw#{C>  
  B (79)budget period 预算期间   w~Ff%p@9  
  B (80)budgetary control 预算控制   9b;A1gu  
  B (81)budgeted capacity 预算生产能力   Q7gY3flg  
  B (82)burden 制造费用   K-eY|n  
  B (83)business center 经营中心   eKN$jlg  
  B (84)business entity 营业个体   %zeATM[`  
  B (85)business unit 经营单位   4v'A\~ZU  
 B (86)buy-out management 管理性购买产权   w,1Ii}d9  
  B (87)by-product 副产品 06*rW u9P3  
  C (88)called-up share capital 催缴股本   '9?;"=6(  
  C (89)capacity 生产能力   O7t(,uox3y  
  C (90)capacity ratios 生产能力比率   ~u87H?  
  C (91)capital 资本   @kFu*"  
  C (92)capital assets pricing model资本资产计价模式   N ]N4^ A'  
  C (93)capital commitment 承诺资本   B*1W`f  
  C (94)capital employed 已运用的资本   G{9X)|d  
  C (95)capital expenditure 资本支出   AoaN22  
  C (96)capital expenditureauthorization 资本支出核准   xJZ@DR,#  
  C (97)capital expenditure control 资本支出控制   2; `=P5V  
  C (98)capital expenditure proposal资本支出申请   %7hB&[ 5  
  C (99)capital funding planning 资本基金筹集计划   CHJ> {b`O  
  C (100)capital gain 资本收益   (08I  
  C (101)capital investment appraisal资本投资评估   /`npQg-  
  C (102)capital maintenance 资本保全   ~8T(>!hE1h  
  C (103)capital resource planning 资本资源计划   FG@ -bV  
  C (104)capital surplus 资本盈余   ]@^coj[  
  C (105)capital turnover 资本周转率   ? 1*m,;Z  
  C (106)card 记录卡   Q@@v1G\  
  C (107)cash 现金   B>y9fI  
  C (108)cash account 现金账户   Cx_Q: 6T  
  C (109)cash book 现金账薄   wJ<Oo@snm  
  C (110)cash cow 金牛产品   ;z~n.0'  
  C (111)cash flow 现金流量   [&?8,Q(  
  C (112)cash discounted 现金贴现   }MbH3ufC  
  C (113)cash flow budget 现金流量预算   V DS23Bo  
  C (114)cash flow statement 现金流量表   *Vw\' %p*  
  C (115)cash ledger 现金分类账   k0-G$|QgIp  
  C (116)cash limit 现金限额   7OCwG~_^  
  C (117)CCA 现时成本会计   9@ 16w  
  C (118)center 中心   ,m<H-gwa  
  C (119)changeover time 变更时间   `qVjwJ!+  
  C (120)chartered entity 特许经济个体   fq[;%cr4  
  C (121)cheque 支票   SJt<+kg  
  C (122)cheque register 支票登记薄   _ee dBpV  
  C (123)coin analysis 零钱分类   Z?Hs@j  
  C (124)classification 分类   h].~#*  
  C (125)clock card 工时卡   BvrB:%_:  
  C (126)code 代码   YC_5YY(k  
  C (127)commitment accounting 承诺确认会计   aVL=K  
  C (128)common cost 共同成本   Sn4[3JV$l  
  C (129)company limited byguarantee 有限担保责任公司   4_v]O  
C (130)company limited shares 股份有限公司   9[c%J*r   
  C (131)competitive position 竞争能力状况   wa=uUM_4u^  
  C (132)concept 概念   "1`Oh<={b  
  C (133)conglomerate 跨行业企业   >gwz,{  
  C (134)consistency concept 一致性概念   ((tv2  
  C (135)consolidated accounts 合并报表   h N2:d1f0  
  C (136)consolidation accounting 合并会计   :'F}Dy  
  C (137)consortium 财团   |t iUej  
  C (138)contingency plan 应急计划   ~9)"!   
  C (139)contingent liabilities 或有负债   obrl#(\P  
  C (140)continuous operation 连续生产   mI*[>#q>  
  C (141)contra 抵消   BBG3OAyg_  
  C (142)contract cost 合同成本   |2\{z{?  
  C (143)contract costing 合同成本计算   cKb)VG^  
  C (144)contribution 贡献毛益   -<v~snq'  
  C (145)contribution centre 贡献中心   e!Y0-=?nf#  
  C (146)contribution chart 贡献图   jcNT<}k C  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ZOXIT(mg  
  C (148)contribution to salesration 贡献毛益对销售比率   g,o?q:FL  
  C (149)control 控制   .h&k jD  
  C (150)control account 控制帐户   V7G7&'  
  C (151)control limits 控制限度   lv vs%@b>  
  C (152)controllability concept 可控制概念   A1P K  
  C (153)controllable cost 可控制成本   Uw,2}yR  
  C (154)conversion cost 加工成本   OouPj@r  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   8t@p @Td|  
  C (156)corporate appraisal 公司评估   P0H6 mn*  
  C (157)corporate planning 公司计划   \0lnxLA  
  C (158)corporate social reporting 公司社会报告   pj4!:{.;  
  C (159)corporation 股份公司   Hqnx q  
  C (160)cost 成本   w.,Q1\*rPp  
  C (161)cost account 成本帐户   A;\ 7|'4  
  C (162)cost accounting 成本会计   { -|{xBd  
  C (163)cost accounting manual 成本手册   >#Q\ DsDS  
  C (164)cost accounts calendar 成本报表的日历时间   %sHF-n5P  
  C (165)cost adjustment 成本调整   U9D!GKVp  
  C (166)cost allocation 成本分配   \AL f$88>@  
  C (167)cost apportionment 成本分摊   +xc'1id@[  
  C (168)cost attribution 成本归属   "S 3wk=?4  
  C (169)cost audit 成本审计   fwK}/0%  
  C (170)cost behaviour 成本性态   A )%A!  
  C (171)cost benefit analysis 成本效益分析   ? 4H i-  
  C (172)cost center 成本中心   2 I*;A5$N1  
  C (173)cost driver 成本动因
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