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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 MaPOmS8?  
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  1.audit   审计 @9eN\b%I^H  
  2.attestation   鉴证 2x>7>;>  
  3.credibility   可信赖程度 5(gWK{R)*  
  4.audit of financial statements 财务报表审计 z&cM8w:  
  5.agreed-upon procedures 执行商定程序 UX+vU@Co[  
  6.high levels of assurance 高水平保证 %x.du9  
  7.compilation 编制 uNkJe  
  8.reliability 可靠性 iC3C~?,7  
  9.relevance 相关性 ua"2nVxK_K  
  10.professional skepticism 职业谨慎 (\D E1q  
  11.objectivity 客观性 +OqEe[Wk#  
  12. professional competence 专业胜任能力 ^,0Lr$+  
  13.Senior/CPA-in-charge 项目经理 =z;]FauR!  
  14.audit engagement letter 业务约定书 [YP{%1*RM  
  15.recurring audit 连续审计 )X;051Q  
  16.the client 委托人 N>Ih2>8t  
  17.change CPA 更换注册会计 &?1O D5  
  18.the existing CPA 现任注册会计师 MVnN0K4  
  19.the successor CPA 后任注册会计师 xP_/5N=f  
  20.the preceding CPA前任注册会计师 m.p $f$A_  
  21.issue the audit report 出具审计报告 n$`+03a  
  22.expert 专家 J%-4ZB"  
  23.the board of directors 董事会 D Qz+t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Vpne-PW  
  25.assess material misstatement risks评估重大错报风险 NT0n [o^  
  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 XmD(&3;v-  
  27.a general knowledge of —— 初步了解―――的情况 IIT UM)  
  28.a more knowledge of—— 进一步了解的情况 }zks@7kf  
  29.the prior year‘s working papers 以前年度工作底稿 _Dd>e=v  
  30.minutes of meeting 会议纪要 Ui!l3_O  
  31.business risks 经营风险 d#TA20`  
  32.appropriateness 适当性 $[}EV(#y  
  33.accounting estimate 会计估计 gyMHC{l/B  
  34.management representations 管理层声明 QyxUK}6mr  
  35.going concern assumption 持续经营假设 e pp04~  
  36.audit plan 审计计划 5RvE ),  
  37.significant audit areas 重点审计领域 WQ 2{`'z  
  38.error 错误 qEuO@oE  
  39.fraud舞弊 #bBh. ^  
  40.modified or additional procedures 修改或追加审计程序 ) [?xT  
  41.misappropriation of assets 侵占资产 r<vy6   
  42.transactions without substance 虚假交易 q\}+]|nGs  
  43.unusual pressures 异常压力 d|oO2yzWv  
  44.the suspected noncompliance 涉嫌存在违法行为 2,dWD<h  
  45.materialiy 重要性 (:qc[,m  
  46.exceed the materiality level 超过重要性水平 ;}iB9 Tl  
  47.approach the materiality level 接近重要性水平 1cv~_jFh  
  48.an acceptably low level 可接受水平 =/_uk{  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 (M"rpG>L  
  50.misstatements or omissions 错报或漏报 5L:-Xr{  
  51.aggregate 总计 hVmnXT 3Z  
  52.subsequent events 期后事项 mE`qA*=?  
  53.adjust the financial statements 调整财务报表 E( j# R"  
  54.perform additional audit procedures 实施追加的审计程序 :IU7dpwDl  
  55.audit risk 审计风险 %0}^M1  
  56.detection risk 检查风险 mM7 2>1~L*  
  57.inappropriate audit opinion 不适当的审计意见 hrtz>q N  
  58.material misstatement 重大的错报 SF&2a(~s  
  59.tolerable misstatement 可容忍错报 (T0MWp0  
  60.the acceptable level of detection risk 可接受的检查风险 );':aX j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 u1 L^INo/  
  62.simall business 小规模企业 3ZI7;Gw  
  63.accounting system 会计系统 3r, ~-6  
  64.test of control 控制测试 ('SId@  
  65.walk-through test 穿行测试 :u./"[G  
  66.communication 沟通 n Syq}Y3  
  67.flow chart 流程图 R?O)v Lmd  
  68.reperformance of internal control 重新执行 }a$.ngP  
  69.audit evidence 审计证据 'Zp{  
  70.substantive procedures 实质性程序 BH1h2OEe#  
  71.assertions 认定 ,#UZp\zZ*  
  72.esistence 存在 + x=)Kp>  
  73.occurrence 发生 l>}f{az-T  
  74.completeness 完整性 dgF%&*Il]O  
  75.rights and obligations 权利和义务 HB8s[]A:D  
  76.valuation and allocation 计价和分摊 gr*CN<   
  77.cutoff 截止 Inv`C,$7Q#  
  78.accuracy 准确性 itP`{[  
  79.classification 分类 IO)#O<  
  80.inspection 检查 _yv#v_Z  
  81.supervision of counting 监盘 xy[#LX)RW  
  82.observation 观察 /V:9*C  
  83.confirmation 函证 z' "7zLQ  
  84.computation 计算 4lB??`UN  
  85.analytical procedures 分析程序 ?:J_+? {E  
  86.vouch 核对 A vq+s.h  
  87.trace 追查 8 Rwk o6x  
  88.audit sampling 审计抽样 d(o=)!p  
  89.error 误差 o]4\Geg$  
  90.expected error 预期误差 Si>38vCJ*  
  91.population 总体 )rK2%\Z  
  92.sampling risk 抽样风险 Os@b8V 8,A  
  93.non- sampling risk 非抽样风险 i CF},W+  
  94.sampling unit 抽样单位  Sy|GM~  
  95.statistical sampling 统计抽样 ^~;ia7V&2  
  96.tolerable error 可容忍误差 ? +L,  
  97.the risk of under reliance 信赖不足风险 nf0u:M"fm  
  98.the risk of over reliance 信赖过度风险 B= {_}f  
  99.the risk of incorrect rejection 误拒风险 n(J>'Z  
  100. the risk of incorrect acceptance 误受风险 teg5g|*  
  101.working trial balance 试算平衡表 \~l_w ,Poo  
  102.index and cross-referencing 索引和交叉索引 M_};J;  
  103.cash receipt 现金收入 aX^T[  
  104.cash disbursement 现金支出 3&+dyhL'w  
  105.bank statement 银行对账单 rk W7;!  
  106.bank reconciliation 银行存款余额调节表 }+9?)f{?@  
  107.balance sheet date 资产负债表日 &.,K@OFE}  
  108.net realizable value 可变现净值  f\<r1  
  109.storeroom 仓库 a)JXxst  
  110.sale invoice 销售发票 i=aR ~  
  111.price list 价目表 Nnl3r@  
  112.positive confirmation request 积极式询证函 /RxP:>hVv  
  113.negative confirmation request 消极式询证函 >#|%'Us  
  114.purchase requisition 请购单 p H  y  
  115.receiving report 验收报告 +-^>B %/&Z  
  116.gross margin 毛利 jr4xh {Z`  
  117.manufacturing overhead 制造费用 D=-}&w_T"  
  118.material requisition 领料单 HeAXZA,  
  119.inventory-taking 存货盘点 CaJ-oy8  
  120.bond certificate 债券 HU $"o6ap  
  121.stock certificate 股票 f1MRmp-f'  
  122.audit report 审计报告 \b"rf697 ,  
  123.entity 被审计单位 = ^NvUrK  
  124.addressee of the audit report 审计报告的收件人 'q-q4 QCB  
  125.unqualified opinion 无保留意见 }tW-l*\U  
  126.qualified opinion 保留意见 s$R /!,c  
  127.disclaimer of opinion 无法表示意见 }`B .(3n  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @'R)$:I%L  
  A (2)absorbed overhead 已吸收制造费用 HY)xT$/J  
  A (3)absorption costing 吸收成本计算 ETdXk&AN  
  A (4)account 账户,报表   \X8b!41  
  A (5)accounting postulate 会计假设   pbzFzLal  
  A (6)accounting series release 会计公告文件   `I5^zi8  
  A (7)accounting valuation 会计计价   Y<xqws  
  A (8)account sale 承销清单 N'v3 |g  
  A (9)accountability concept 经营责任概念   r%PWv0z_c  
  A (10)accountancy 会计职业   xm{]|~^JG  
  A (11)accountant 会计师   j,M$l mR')  
  A (12)accounting 会计   uQ5h5Cfz  
  A (13)agency cost 代理成本   DXLXGvcM  
  A (14)accounting bases 会计基础   N)X Tmh2v|  
  A (15)accounting manual 会计手册   vA/SrX.  
  A (16)accounting period 会计期间   Z+El(f x  
  A (17)accounting policies 会计方针   c@t?R$c  
  A (18)accounting rate of return 会计报酬率   +`HMl;0m  
  A (19)accounting reference date 会计参照日   S}@7Z`  
  A (20)accounting reference period 会计参照期间   _!03;zrO  
  A (21)accrual concept 应计概念   5*YoK)2J  
  A (22)accrual expenses 应计费用   ?F"o+]i+^  
  A (23)acid test ration 速动比率(酸性测试比率)   @t9HRL?T~  
  A (24)acquisition 购置   !=dz^f.{  
  A (25)acquisition accounting 收购会计   3f7zW3F  
  A (26)activity based accounting 作业基础成本计算   m-AF&( ;K  
  A (27)adjusting events 调整事项   FU3K?A B  
  A (28)administrative expenses 行政管理费   P1eSx#3bR  
  A (29)advice note 发货通知   u\*9\ G  
  A (30)amortization 摊销   XN df  
  A (31)analytical review 分析性检查   u&:N`f  
  A (32)annual equivalent cost 年度等量成本法   3oCI1>k  
  A (33)annual report and accounts 年度报告和报表   ipv5JD[  
  A (34)appraisal cost 检验成本    Z1 D  
  A (35)appropriation account 盈余分配账户   y]j.PT`Cw  
  A (36)articles of association 公司章程细则   | &X<-  
  A (37)assets 资产   0'Pjnk-i  
  A (38)assets cover 资产保障   0JlNUO5Nt  
  A (39)asset value per share 每股资产价值   axC|,8~tq  
  A (40)associated company 联营公司   *()['c#CC  
  A (41)attainable standard 可达标准   ],]Rv#`  
yfG;OnkZ  
 A (42)attributable profit 可归属利润   #A/OGi  
  A (43)audit 审计   hFIh<m=C?Y  
  A (44)audit report 审计报告   Lw>B:3e  
  A (45)auditing standards 审计准则   PIri|ZS  
  A (46)authorized share capital 额定股本   LDlYLs F9  
  A (47)available hours 可用小时   nrl?<4 _  
  A (48)avoidable costs 可避免成本 .zO^"mXjS  
  B (49)back-to-back loan 易币贷款   C]ss'  
  B (50)backflush accounting 倒退成本计算   l]]NVBA])  
  B (51)bad debts 坏帐   7Nq< o5  
  B (52)bad debts ratio 坏帐比率   mfr aw2H  
  B (53)bank charges 银行手续费   >]h{[kU %4  
  B (54)bank overdraft 银行透支   % N8I'*u  
  B (55)bank reconciliation 银行存款调节表   P#O" {+`  
  B (56)bank statement 银行对账单   .(@=L1C<}J  
  B (57)bankruptcy 破产   :aNjh  
  B (58)basis of apportionment 分摊基础   {T4_Xn-I  
  B (59)batch 批量   z$1RD)TQB  
  B (60)batch costing 分批成本计算   0+>g/ >  
  B (61)beta factor B(市场)风险因素   A0{xt*g   
  B (62)bill 账单   zj`c%9N+  
  B (63)bill of exchange 汇票   'LYDJ~  
  B (64)bill of landing 提单   I{IB>j}8  
  B (65)bill of materials 用料预计单   n`5Nf  
  B (66)bill payable 应付票据   IK -vcG  
  B (67)bill receivable 应收票据   ,P~e)<.  
  B (68)bin card 存货记录卡   Cd%5XD^  
  B (69)bonus 红利   @@ Q4{o  
  B (70)book-keeping 薄记   mA(kq   
  B (71)Boston classification 波士顿分类   TNu% _ 34  
  B (72)breakeven chart 保本图   ?0Q3F  
  B (73)breakeven point 保本点   l#0zHBc  
  B (74)breaking-down time 复位时间   eb_.@.a  
  B (75)budget 预算   /$; Z ~^P  
  B (76)budget center 预算中心   }i+C)VUX   
  B (77)budget cost allowance 预算成本折让   .O- )m' 5  
  B (78)budget manual 预算手册   |O8e;v72g^  
  B (79)budget period 预算期间   0)dpU1B#M  
  B (80)budgetary control 预算控制   g#I`P&  
  B (81)budgeted capacity 预算生产能力   LK h=jB^bT  
  B (82)burden 制造费用   0F$|`v "0  
  B (83)business center 经营中心   534pX7dg  
  B (84)business entity 营业个体    4!!|P  
  B (85)business unit 经营单位   uz3cho'  
 B (86)buy-out management 管理性购买产权   QYA4C1h'  
  B (87)by-product 副产品 #aqnj+  
  C (88)called-up share capital 催缴股本   @[^ 3y C#  
  C (89)capacity 生产能力   `gl?y;xC  
  C (90)capacity ratios 生产能力比率   HYl+xH'.j  
  C (91)capital 资本   uI,*&bP  
  C (92)capital assets pricing model资本资产计价模式   DFr$2Y3H  
  C (93)capital commitment 承诺资本   ?O 25k!7  
  C (94)capital employed 已运用的资本   r9f- C  
  C (95)capital expenditure 资本支出   TXB!Y!RG#  
  C (96)capital expenditureauthorization 资本支出核准   (u?s@/e:`/  
  C (97)capital expenditure control 资本支出控制   KDN#CU  
  C (98)capital expenditure proposal资本支出申请   oIrc))j,$  
  C (99)capital funding planning 资本基金筹集计划   &OU.BR >  
  C (100)capital gain 资本收益   W 8<Qgp V*  
  C (101)capital investment appraisal资本投资评估   | 6AR!  
  C (102)capital maintenance 资本保全   .\ bJ,of9  
  C (103)capital resource planning 资本资源计划   IR/S`HD_  
  C (104)capital surplus 资本盈余   5zS%F: 3  
  C (105)capital turnover 资本周转率   &^ERaPynd  
  C (106)card 记录卡   l&H-<Z.8m  
  C (107)cash 现金   2 Wcu.  
  C (108)cash account 现金账户   sD3Ts;k  
  C (109)cash book 现金账薄   ` k] TOc  
  C (110)cash cow 金牛产品   mLq0;uGL|  
  C (111)cash flow 现金流量   X}[1Y3~y  
  C (112)cash discounted 现金贴现   k2Q[v  
  C (113)cash flow budget 现金流量预算   Yte*$cJ=  
  C (114)cash flow statement 现金流量表   ,I iKe_B  
  C (115)cash ledger 现金分类账   +aL6 $  
  C (116)cash limit 现金限额   9ERdjS  
  C (117)CCA 现时成本会计   *42KLns  
  C (118)center 中心   CQ!D{o=  
  C (119)changeover time 变更时间   PCCE+wC6  
  C (120)chartered entity 特许经济个体   55v=Ij?M  
  C (121)cheque 支票    WDNj 7  
  C (122)cheque register 支票登记薄   6?"Gj}|r  
  C (123)coin analysis 零钱分类   @G& oUhS  
  C (124)classification 分类   e\z,^  
  C (125)clock card 工时卡   ,5 ,r .  
  C (126)code 代码   `c:r`Oi?  
  C (127)commitment accounting 承诺确认会计   S> Fb'rJ3  
  C (128)common cost 共同成本   7gtaI3   
  C (129)company limited byguarantee 有限担保责任公司   K81FKV.  
C (130)company limited shares 股份有限公司   qRT5|\l  
  C (131)competitive position 竞争能力状况   (fc_V[(m"  
  C (132)concept 概念   2 zo>`;l  
  C (133)conglomerate 跨行业企业   2Jo|P A` 9  
  C (134)consistency concept 一致性概念   Ez <YD  
  C (135)consolidated accounts 合并报表   w[2E :Nj  
  C (136)consolidation accounting 合并会计   aaVq>$G 3  
  C (137)consortium 财团   %4VM"C4[  
  C (138)contingency plan 应急计划   ruhC: rg:/  
  C (139)contingent liabilities 或有负债   319 4]  
  C (140)continuous operation 连续生产   r0z8?  
  C (141)contra 抵消   )~)T[S  
  C (142)contract cost 合同成本   Njo.-k  
  C (143)contract costing 合同成本计算   u}'m7|)8  
  C (144)contribution 贡献毛益   &*Z)[Bl  
  C (145)contribution centre 贡献中心   p7},ymQ|YQ  
  C (146)contribution chart 贡献图   b#709VHm  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g9GPy U  
  C (148)contribution to salesration 贡献毛益对销售比率   ddYb=L+_b  
  C (149)control 控制   :CM2kh"Iu  
  C (150)control account 控制帐户   Z'AjeZyyE  
  C (151)control limits 控制限度   6/a%%1c1  
  C (152)controllability concept 可控制概念   ({4?RtYm  
  C (153)controllable cost 可控制成本   pJ?y  
  C (154)conversion cost 加工成本   B_!S\?}$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *<9M|H~  
  C (156)corporate appraisal 公司评估   TbqtT_{  
  C (157)corporate planning 公司计划   ][f0ZMa  
  C (158)corporate social reporting 公司社会报告   QIwO _[Q  
  C (159)corporation 股份公司   x}C$/7^  
  C (160)cost 成本   vSQB~Vw8 t  
  C (161)cost account 成本帐户   :>y5'q@R  
  C (162)cost accounting 成本会计   _Wp, z`  
  C (163)cost accounting manual 成本手册   8yr-X!eF  
  C (164)cost accounts calendar 成本报表的日历时间   sI)jqHZG  
  C (165)cost adjustment 成本调整   &Ai +t2  
  C (166)cost allocation 成本分配   2%l(qf N9  
  C (167)cost apportionment 成本分摊   zll?/|%  
  C (168)cost attribution 成本归属   V2Z^W^  
  C (169)cost audit 成本审计   CS^|="Zs  
  C (170)cost behaviour 成本性态   =+e;BYD#!  
  C (171)cost benefit analysis 成本效益分析   Vg7+G( ,  
  C (172)cost center 成本中心   S{cK~sZj  
  C (173)cost driver 成本动因
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