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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 -LMO f?  
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  1.audit   审计 ?KXgG'!!  
  2.attestation   鉴证 /r mm@  
  3.credibility   可信赖程度 OojQG  
  4.audit of financial statements 财务报表审计 o3x fif  
  5.agreed-upon procedures 执行商定程序 = RQ\i6Y  
  6.high levels of assurance 高水平保证 6l?\iE  
  7.compilation 编制 .="[In '  
  8.reliability 可靠性 D3kx&AR  
  9.relevance 相关性 ,?>:Cdz4  
  10.professional skepticism 职业谨慎 I,YP{H4  
  11.objectivity 客观性 r Q$Jk[Y  
  12. professional competence 专业胜任能力 Zmr*$,v<y  
  13.Senior/CPA-in-charge 项目经理 jBnvu@K"  
  14.audit engagement letter 业务约定书 6>; dJV  
  15.recurring audit 连续审计 N!#TK9  
  16.the client 委托人  o0Pc^  
  17.change CPA 更换注册会计 4 n\dh<uY  
  18.the existing CPA 现任注册会计师 rd4\N2- 6  
  19.the successor CPA 后任注册会计师 a>/jW-?  
  20.the preceding CPA前任注册会计师 *q+z5G;O  
  21.issue the audit report 出具审计报告 "\u_gk{g  
  22.expert 专家 8A3!XA  
  23.the board of directors 董事会 $XO#qOW  
  24.knowledge of the entity‘ s business 了解被审计单位情况 z\Y-8a.]  
  25.assess material misstatement risks评估重大错报风险 .~fAcc{Qj  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ex3V[v+D(  
  27.a general knowledge of —— 初步了解―――的情况 kpt 0spp  
  28.a more knowledge of—— 进一步了解的情况 ]aVFWzey  
  29.the prior year‘s working papers 以前年度工作底稿 lhLE)B2a2  
  30.minutes of meeting 会议纪要 LG3:V'|  
  31.business risks 经营风险 )4/227b/(  
  32.appropriateness 适当性 dr8` ;$;G*  
  33.accounting estimate 会计估计 4'ymPPY  
  34.management representations 管理层声明 < &~KYu\r  
  35.going concern assumption 持续经营假设 [MVG\6Up(  
  36.audit plan 审计计划 84$#!=v  
  37.significant audit areas 重点审计领域 6Y(Vs>  
  38.error 错误 cWG?`6xU&  
  39.fraud舞弊 |XdkJv]  
  40.modified or additional procedures 修改或追加审计程序 H3Z"u  
  41.misappropriation of assets 侵占资产 tZn=[X~Vw@  
  42.transactions without substance 虚假交易 {=GWQn6cc  
  43.unusual pressures 异常压力 CUo %i/R  
  44.the suspected noncompliance 涉嫌存在违法行为 TWFi.w4pY  
  45.materialiy 重要性 N#? Ohz  
  46.exceed the materiality level 超过重要性水平 D/=  AU  
  47.approach the materiality level 接近重要性水平 4,pSC  
  48.an acceptably low level 可接受水平 . |g67PH=  
  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 -U/m  
  50.misstatements or omissions 错报或漏报 56R)631]p  
  51.aggregate 总计 qf2;yRc&  
  52.subsequent events 期后事项 Q #%C)7)  
  53.adjust the financial statements 调整财务报表 p|b&hgA  
  54.perform additional audit procedures 实施追加的审计程序 |p7k2wzN  
  55.audit risk 审计风险 \.7O0Q{  
  56.detection risk 检查风险 0 Zv<]xO  
  57.inappropriate audit opinion 不适当的审计意见 :Sj r  
  58.material misstatement 重大的错报 (ON_(MN  
  59.tolerable misstatement 可容忍错报 L?c7M}vV  
  60.the acceptable level of detection risk 可接受的检查风险 5% E.UjC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 W~&PGmRI  
  62.simall business 小规模企业 ihr l!A5  
  63.accounting system 会计系统 x>yeF,q1  
  64.test of control 控制测试 (YJ]}J^  
  65.walk-through test 穿行测试 >^Zyls  
  66.communication 沟通 -}O>m}l  
  67.flow chart 流程图 0$9I.%4jAJ  
  68.reperformance of internal control 重新执行 n  xc35  
  69.audit evidence 审计证据 5Se S^kJC  
  70.substantive procedures 实质性程序 cNd2XQB9=  
  71.assertions 认定 !MiH^wP  
  72.esistence 存在 -gP4| r8&  
  73.occurrence 发生 LFx*_3a  
  74.completeness 完整性 Q*+_%n1 /  
  75.rights and obligations 权利和义务 ;|e6Qc9  
  76.valuation and allocation 计价和分摊 2-3|0<`  
  77.cutoff 截止 jJm g9&^R  
  78.accuracy 准确性 aTceGyWzl  
  79.classification 分类 - :0{  
  80.inspection 检查 @?GOOD_i  
  81.supervision of counting 监盘 |# zznT"  
  82.observation 观察 LK^t ](F  
  83.confirmation 函证 ! 1H\*VM "  
  84.computation 计算 v<`1z?dch  
  85.analytical procedures 分析程序 y ~ A]  
  86.vouch 核对 r"MKkS EM  
  87.trace 追查 kS$HIOt823  
  88.audit sampling 审计抽样 -k19BDJ,W  
  89.error 误差 IJ% S[>  
  90.expected error 预期误差 B(GcPDj(K  
  91.population 总体 I<I?ks  
  92.sampling risk 抽样风险 cXO_g!&2A  
  93.non- sampling risk 非抽样风险 h%Nbx:vKk  
  94.sampling unit 抽样单位 K_J o^BZ  
  95.statistical sampling 统计抽样 ]byj[Gd  
  96.tolerable error 可容忍误差 "KY9MBzPD  
  97.the risk of under reliance 信赖不足风险 ,'CDKzY  
  98.the risk of over reliance 信赖过度风险 J!@$lyH  
  99.the risk of incorrect rejection 误拒风险 K%: :  
  100. the risk of incorrect acceptance 误受风险 `NC{+A  
  101.working trial balance 试算平衡表 hwmpiyu   
  102.index and cross-referencing 索引和交叉索引 od- 0wJN-m  
  103.cash receipt 现金收入 mySm:ToT  
  104.cash disbursement 现金支出 U+!H/R)(  
  105.bank statement 银行对账单 "/).:9],}  
  106.bank reconciliation 银行存款余额调节表 T~k 5` ~\(  
  107.balance sheet date 资产负债表日 9 's/~T  
  108.net realizable value 可变现净值 MK]S205{  
  109.storeroom 仓库 ^ftZ{uA  
  110.sale invoice 销售发票 iz`u@QKc%  
  111.price list 价目表 h-1eDxK6  
  112.positive confirmation request 积极式询证函 =W9;rQm  
  113.negative confirmation request 消极式询证函 :;u~M(R  
  114.purchase requisition 请购单 Aa5IccR  
  115.receiving report 验收报告 XV2f|8d>  
  116.gross margin 毛利 vXnTPjbE  
  117.manufacturing overhead 制造费用 edPnC {?s  
  118.material requisition 领料单 ,/\%-u? 1x  
  119.inventory-taking 存货盘点 /tno`su;  
  120.bond certificate 债券 <R:KR(bT  
  121.stock certificate 股票 / Xi:k  
  122.audit report 审计报告 jZ< *XX  
  123.entity 被审计单位 Q:]F* p2  
  124.addressee of the audit report 审计报告的收件人 ybtje=3E  
  125.unqualified opinion 无保留意见 bID'r}55  
  126.qualified opinion 保留意见  a$I; L  
  127.disclaimer of opinion 无法表示意见 _Y*: l7  
  128.adverse opinion 否定意见
GA6)O-^G  
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A (1)ABC 作业基础成本计算   $-VW)~Sl  
  A (2)absorbed overhead 已吸收制造费用 I\sCH  
  A (3)absorption costing 吸收成本计算 ^/HE_keY  
  A (4)account 账户,报表   a%f5dj+  
  A (5)accounting postulate 会计假设   Rww"Z=F  
  A (6)accounting series release 会计公告文件   F!VC19<1O8  
  A (7)accounting valuation 会计计价   >P5 EW!d  
  A (8)account sale 承销清单 Mg95us  
  A (9)accountability concept 经营责任概念   3Gt'<E|"  
  A (10)accountancy 会计职业   f#414ja  
  A (11)accountant 会计师   0[0</"K%1m  
  A (12)accounting 会计   o([+Pp  
  A (13)agency cost 代理成本   K}O~tff  
  A (14)accounting bases 会计基础   7/(C1II.Q  
  A (15)accounting manual 会计手册   Zx<s-J4o=w  
  A (16)accounting period 会计期间   9VIsLk54^  
  A (17)accounting policies 会计方针   7,|-%!p[  
  A (18)accounting rate of return 会计报酬率   bTKzwNx  
  A (19)accounting reference date 会计参照日   J6Mm=bO5  
  A (20)accounting reference period 会计参照期间   * Yov>lO  
  A (21)accrual concept 应计概念   #hzs,tvvD  
  A (22)accrual expenses 应计费用   _'Q}Y nEv  
  A (23)acid test ration 速动比率(酸性测试比率)   c*!bT$]~\  
  A (24)acquisition 购置   Yc#oGCt  
  A (25)acquisition accounting 收购会计   P G) dIec  
  A (26)activity based accounting 作业基础成本计算   $$ \| 3rj!  
  A (27)adjusting events 调整事项   lXm]1 *<  
  A (28)administrative expenses 行政管理费   &&[j/d}J  
  A (29)advice note 发货通知   SR~~rD|V  
  A (30)amortization 摊销   wmY6&^?uS  
  A (31)analytical review 分析性检查   yA(H=L-=!1  
  A (32)annual equivalent cost 年度等量成本法   ~9]tt\jN*Y  
  A (33)annual report and accounts 年度报告和报表   ? Z8_(e0U  
  A (34)appraisal cost 检验成本   VX&KGG.6  
  A (35)appropriation account 盈余分配账户   *8"5mC ;"  
  A (36)articles of association 公司章程细则   9ZG.%+l  
  A (37)assets 资产   bQ0m=BzF  
  A (38)assets cover 资产保障   p=9G)VO  
  A (39)asset value per share 每股资产价值   Old5E&  
  A (40)associated company 联营公司   R^dAwt`.D  
  A (41)attainable standard 可达标准   rMpb  
`-Gs*#(/  
 A (42)attributable profit 可归属利润   ZWmmFKFG.  
  A (43)audit 审计   Wuye: b!  
  A (44)audit report 审计报告   H@__%KBw  
  A (45)auditing standards 审计准则   4jis\W}%L3  
  A (46)authorized share capital 额定股本   L3X>v3CZ5  
  A (47)available hours 可用小时   nb'],({:9  
  A (48)avoidable costs 可避免成本 E'Egc4Z2=l  
  B (49)back-to-back loan 易币贷款   |...T 4:^Y  
  B (50)backflush accounting 倒退成本计算   N+!{Bt*  
  B (51)bad debts 坏帐   *8js{G0h  
  B (52)bad debts ratio 坏帐比率   v"_hWJ)  
  B (53)bank charges 银行手续费   5`6@CRef  
  B (54)bank overdraft 银行透支   <JYV G9s}  
  B (55)bank reconciliation 银行存款调节表   #)=P/N1  
  B (56)bank statement 银行对账单   7Y @ &&  
  B (57)bankruptcy 破产   QS_" fsyN:  
  B (58)basis of apportionment 分摊基础   ^N`ar9Db  
  B (59)batch 批量   T\8|Q @  
  B (60)batch costing 分批成本计算   vYmRW-1Zxq  
  B (61)beta factor B(市场)风险因素   ] 2FS=  
  B (62)bill 账单   A#2 Fd7&  
  B (63)bill of exchange 汇票   &bs/a] ?Z7  
  B (64)bill of landing 提单   4\ H;A  
  B (65)bill of materials 用料预计单   J h M.P9  
  B (66)bill payable 应付票据   398}a!XM  
  B (67)bill receivable 应收票据   hXbb+j  
  B (68)bin card 存货记录卡   7qgHH p  
  B (69)bonus 红利   |53Zg"!  
  B (70)book-keeping 薄记   E;D9S  
  B (71)Boston classification 波士顿分类   #<4h Y7/  
  B (72)breakeven chart 保本图   h3>/..l  
  B (73)breakeven point 保本点   ?8b?{`@V  
  B (74)breaking-down time 复位时间   vy1:>N?#5  
  B (75)budget 预算   9dJARSUuF  
  B (76)budget center 预算中心   z930Wi{@  
  B (77)budget cost allowance 预算成本折让   Mh[;E'C6  
  B (78)budget manual 预算手册   &'c1"%*%8>  
  B (79)budget period 预算期间   cm6cW(x6  
  B (80)budgetary control 预算控制   V8`t7[r  
  B (81)budgeted capacity 预算生产能力   /u*((AJ?Qv  
  B (82)burden 制造费用   5R/k -h^`  
  B (83)business center 经营中心   (6 >8Dt 9[  
  B (84)business entity 营业个体   I r<5 %  
  B (85)business unit 经营单位   !m' lOz  
 B (86)buy-out management 管理性购买产权   6*GY%~JbD  
  B (87)by-product 副产品 -+#\WB{AI  
  C (88)called-up share capital 催缴股本   g"hm"m}i  
  C (89)capacity 生产能力   _CciU.1k&,  
  C (90)capacity ratios 生产能力比率   _rY,=h{+  
  C (91)capital 资本   vv" _u=H  
  C (92)capital assets pricing model资本资产计价模式   rrwBsa3  
  C (93)capital commitment 承诺资本   ^4_.5~(  
  C (94)capital employed 已运用的资本   R4]t D|  
  C (95)capital expenditure 资本支出   z6ArSLlZ  
  C (96)capital expenditureauthorization 资本支出核准   |.)oV;9  
  C (97)capital expenditure control 资本支出控制   ;l7wme8Qk  
  C (98)capital expenditure proposal资本支出申请   NK~j>>^;v  
  C (99)capital funding planning 资本基金筹集计划    l}5@6;}  
  C (100)capital gain 资本收益   [- a2<E  
  C (101)capital investment appraisal资本投资评估   Zh6bUxr  
  C (102)capital maintenance 资本保全   Tc T%[h!  
  C (103)capital resource planning 资本资源计划   r|{h7'  
  C (104)capital surplus 资本盈余   GTeFDm; T^  
  C (105)capital turnover 资本周转率   M0S}-eXc5  
  C (106)card 记录卡   !G 90oW  
  C (107)cash 现金   r-9P&*1  
  C (108)cash account 现金账户   @F+4 NL-'P  
  C (109)cash book 现金账薄   U_wn/wcLS  
  C (110)cash cow 金牛产品   (UA a  
  C (111)cash flow 现金流量   =^|^" b  
  C (112)cash discounted 现金贴现   '0p 5|[ZD  
  C (113)cash flow budget 现金流量预算   YRfs8I^rg  
  C (114)cash flow statement 现金流量表   Gvb>M=9  
  C (115)cash ledger 现金分类账   -shS?kV  
  C (116)cash limit 现金限额   Wr a W  
  C (117)CCA 现时成本会计   cWA9n}Z  
  C (118)center 中心   h*Rh:yCR>  
  C (119)changeover time 变更时间   Tu?+pz`h  
  C (120)chartered entity 特许经济个体   )~rf x  
  C (121)cheque 支票   _rR+u56y-  
  C (122)cheque register 支票登记薄   X2}\i5{  
  C (123)coin analysis 零钱分类   (Ub=sC  
  C (124)classification 分类   S1E =E5  
  C (125)clock card 工时卡   [V|,O'X ~  
  C (126)code 代码   +\fr3@Yc  
  C (127)commitment accounting 承诺确认会计   9gZMfP  
  C (128)common cost 共同成本   !\'7j-6  
  C (129)company limited byguarantee 有限担保责任公司   2%m H  
C (130)company limited shares 股份有限公司   1`^l8V(  
  C (131)competitive position 竞争能力状况   h q6B pE  
  C (132)concept 概念   X*KQWs.  
  C (133)conglomerate 跨行业企业   c*-8h{}  
  C (134)consistency concept 一致性概念   ,^pM]+NF|  
  C (135)consolidated accounts 合并报表   @{iws@.  
  C (136)consolidation accounting 合并会计   zH0%; o}  
  C (137)consortium 财团   yM}}mypS  
  C (138)contingency plan 应急计划   GbFLu` Iu  
  C (139)contingent liabilities 或有负债   W2D^%;mw  
  C (140)continuous operation 连续生产   3l_Ko %qS  
  C (141)contra 抵消   5Q#;4  
  C (142)contract cost 合同成本   =Mzg={)v  
  C (143)contract costing 合同成本计算   ig4wwd@|  
  C (144)contribution 贡献毛益   K k P}z  
  C (145)contribution centre 贡献中心   ^VK-[Sz&  
  C (146)contribution chart 贡献图   m4b fW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /;-KWu+5=  
  C (148)contribution to salesration 贡献毛益对销售比率   Y9Q-<~\z  
  C (149)control 控制   nfJ|&'T  
  C (150)control account 控制帐户   >6*"g{/  
  C (151)control limits 控制限度   *Z>Yv37P  
  C (152)controllability concept 可控制概念   ]( V+ qj  
  C (153)controllable cost 可控制成本   bY|%ois4  
  C (154)conversion cost 加工成本   WPygmti}Be  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   'Y IFHn$!  
  C (156)corporate appraisal 公司评估   +0rMv  
  C (157)corporate planning 公司计划   Gtd!Y x  
  C (158)corporate social reporting 公司社会报告    _CY>45  
  C (159)corporation 股份公司   9uV/G7Geq  
  C (160)cost 成本   Tf7$PSupP  
  C (161)cost account 成本帐户   ^m;dEe&@F  
  C (162)cost accounting 成本会计   4:q<<vCJv  
  C (163)cost accounting manual 成本手册   K QXw~g?  
  C (164)cost accounts calendar 成本报表的日历时间   M[}EVt~  
  C (165)cost adjustment 成本调整   $/90('D  
  C (166)cost allocation 成本分配   S+py \z%  
  C (167)cost apportionment 成本分摊   S(9Xbw)T  
  C (168)cost attribution 成本归属   R $HI JM  
  C (169)cost audit 成本审计   /=w9bUj5v  
  C (170)cost behaviour 成本性态   >y mMQEX`  
  C (171)cost benefit analysis 成本效益分析   Vc.A <(  
  C (172)cost center 成本中心   E1IRb':  
  C (173)cost driver 成本动因
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