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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 ic#`N0s?  
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  1.audit   审计 !C3MFm{B  
  2.attestation   鉴证 pUQ/03dp  
  3.credibility   可信赖程度 3 09hn  
  4.audit of financial statements 财务报表审计 PIoLywpRn  
  5.agreed-upon procedures 执行商定程序 P"IPcT%Ob%  
  6.high levels of assurance 高水平保证 lJ}_G>GJ  
  7.compilation 编制 qh|_W(`y  
  8.reliability 可靠性 yy i#Mo ,  
  9.relevance 相关性 bU2Z[s n.  
  10.professional skepticism 职业谨慎 lvBx\e;7P  
  11.objectivity 客观性 J$GUB3 G  
  12. professional competence 专业胜任能力 ~5%W:qwQ  
  13.Senior/CPA-in-charge 项目经理 d\|?-hY`[  
  14.audit engagement letter 业务约定书 !h23cj+V  
  15.recurring audit 连续审计 2a`o &S  
  16.the client 委托人 rrBsb -  
  17.change CPA 更换注册会计 ( u\._Gwsx  
  18.the existing CPA 现任注册会计师 8"2=U6*C  
  19.the successor CPA 后任注册会计师 Ybs\ES'?A  
  20.the preceding CPA前任注册会计师 $j5K8Ad  
  21.issue the audit report 出具审计报告 BW}U%B^.  
  22.expert 专家 g9}DnCT*.  
  23.the board of directors 董事会 7byK{{/z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Eg#K.5hJ  
  25.assess material misstatement risks评估重大错报风险 t\~P:"  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Oj3.q#)`Z  
  27.a general knowledge of —— 初步了解―――的情况 c1k/UcEcg~  
  28.a more knowledge of—— 进一步了解的情况 [B#R94  
  29.the prior year‘s working papers 以前年度工作底稿 d iL +:H  
  30.minutes of meeting 会议纪要 hIs4@0  
  31.business risks 经营风险 0ghGBuv1s  
  32.appropriateness 适当性 +./H6!  
  33.accounting estimate 会计估计 )NXmn95  
  34.management representations 管理层声明 RI 5yF  
  35.going concern assumption 持续经营假设 *`ua'"="k  
  36.audit plan 审计计划 ? (D q?-.  
  37.significant audit areas 重点审计领域 -:Da&V  
  38.error 错误 v &Yi  
  39.fraud舞弊 6}[I2F_^  
  40.modified or additional procedures 修改或追加审计程序 f_jo+z{-ik  
  41.misappropriation of assets 侵占资产 B%)%  
  42.transactions without substance 虚假交易 `scR*]f1+  
  43.unusual pressures 异常压力 V@e?#iz  
  44.the suspected noncompliance 涉嫌存在违法行为 p*4':TFuD;  
  45.materialiy 重要性 lYVz 3p  
  46.exceed the materiality level 超过重要性水平 4B =7:r  
  47.approach the materiality level 接近重要性水平 LtWP0@JA  
  48.an acceptably low level 可接受水平 Fq~yL!#!  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 BP'36?=Zo  
  50.misstatements or omissions 错报或漏报  Ch&a/S}  
  51.aggregate 总计 :DrWq{4  
  52.subsequent events 期后事项 @5=oeOg36  
  53.adjust the financial statements 调整财务报表 ov ` h  
  54.perform additional audit procedures 实施追加的审计程序 Z0x ar]4V  
  55.audit risk 审计风险 w28o}$b`  
  56.detection risk 检查风险 [')m|u~FS4  
  57.inappropriate audit opinion 不适当的审计意见 Se :. 4<  
  58.material misstatement 重大的错报 &S{RGXj_  
  59.tolerable misstatement 可容忍错报 !;&p"E|b#  
  60.the acceptable level of detection risk 可接受的检查风险 D.B.7-_8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 r?+%?$  
  62.simall business 小规模企业 +%zAQeb  
  63.accounting system 会计系统 =x%dNf$e{W  
  64.test of control 控制测试 d A@]!  
  65.walk-through test 穿行测试 #I{h\x><?  
  66.communication 沟通 Bn=by{i  
  67.flow chart 流程图 >BIMi^  
  68.reperformance of internal control 重新执行 $UMFNjL  
  69.audit evidence 审计证据 /\ y ?Y  
  70.substantive procedures 实质性程序 rn/ /%  
  71.assertions 认定 "Gfh,e  
  72.esistence 存在 \rx3aJ l  
  73.occurrence 发生 {@H6HqD  
  74.completeness 完整性 @TLS<~  
  75.rights and obligations 权利和义务 wKtl+}}  
  76.valuation and allocation 计价和分摊 "cE7 5  
  77.cutoff 截止 Tzt8h\Q^z  
  78.accuracy 准确性  =)M/@T  
  79.classification 分类 @K\~O__  
  80.inspection 检查 4x {0iav  
  81.supervision of counting 监盘 9_q#W'/ X  
  82.observation 观察 ~ Sg5:T3  
  83.confirmation 函证 s>B5l2Q4  
  84.computation 计算 v~f HYa>  
  85.analytical procedures 分析程序 ?J%1#1L"/  
  86.vouch 核对 0[R L>;D:  
  87.trace 追查 "Q}#^h]F  
  88.audit sampling 审计抽样 9=vMgW  
  89.error 误差 1Ce@*XBU  
  90.expected error 预期误差 :#LLo}LKp  
  91.population 总体 ' KWyx  
  92.sampling risk 抽样风险 <":;+ Ng+  
  93.non- sampling risk 非抽样风险  ,V,`Jf  
  94.sampling unit 抽样单位 `> 7; !  
  95.statistical sampling 统计抽样 bx#>BK!  
  96.tolerable error 可容忍误差 s [M?as  
  97.the risk of under reliance 信赖不足风险 Vi>,kF.f V  
  98.the risk of over reliance 信赖过度风险 \s/s7y6b+  
  99.the risk of incorrect rejection 误拒风险 =}lh_  
  100. the risk of incorrect acceptance 误受风险 xHUsFm s  
  101.working trial balance 试算平衡表 gQo]  
  102.index and cross-referencing 索引和交叉索引 m;H.#^b*  
  103.cash receipt 现金收入 v0 nj M  
  104.cash disbursement 现金支出 mPOGidxix  
  105.bank statement 银行对账单 Fz3fwLawI  
  106.bank reconciliation 银行存款余额调节表 X}=n:Ql'YY  
  107.balance sheet date 资产负债表日 "W=AB&  
  108.net realizable value 可变现净值 =!kk|_0%E  
  109.storeroom 仓库 m4TE5q%3  
  110.sale invoice 销售发票 HFKf kAl  
  111.price list 价目表 _K`wG}YIE  
  112.positive confirmation request 积极式询证函 HTVuStM8  
  113.negative confirmation request 消极式询证函 &R[ M c-2  
  114.purchase requisition 请购单 B( ]M&  
  115.receiving report 验收报告 zO~8?jDN4|  
  116.gross margin 毛利 gD,1 06%  
  117.manufacturing overhead 制造费用 `Bo*{}E  
  118.material requisition 领料单 NE"@Bk cm  
  119.inventory-taking 存货盘点 xO$lsZPG  
  120.bond certificate 债券 `e(c^z#  
  121.stock certificate 股票 $}<PL}+  
  122.audit report 审计报告 W}3.E "K  
  123.entity 被审计单位 vX{J' H]u  
  124.addressee of the audit report 审计报告的收件人 pf%=h |  
  125.unqualified opinion 无保留意见 nc~F_i=  
  126.qualified opinion 保留意见 V[{6e  
  127.disclaimer of opinion 无法表示意见 a;rdQ>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   sc|_Q/`\.  
  A (2)absorbed overhead 已吸收制造费用 {!.(7wV\  
  A (3)absorption costing 吸收成本计算 AuUd e$l_  
  A (4)account 账户,报表   0@ yXi  
  A (5)accounting postulate 会计假设   ? i)f^O  
  A (6)accounting series release 会计公告文件   &+a9+y  
  A (7)accounting valuation 会计计价    V_C-P[2~  
  A (8)account sale 承销清单 [OjF[1I)u  
  A (9)accountability concept 经营责任概念   E4gYemuN  
  A (10)accountancy 会计职业   !,l9@eJQ  
  A (11)accountant 会计师   3 ;)>Fs;  
  A (12)accounting 会计   ?Eg(Gu.J  
  A (13)agency cost 代理成本   0]>u )%  
  A (14)accounting bases 会计基础   {FO;Yg'  
  A (15)accounting manual 会计手册   3Vsc 9B"w  
  A (16)accounting period 会计期间   l\BVS)  
  A (17)accounting policies 会计方针   J1/?JfF  
  A (18)accounting rate of return 会计报酬率   &K[_J  
  A (19)accounting reference date 会计参照日   _9faBrzd  
  A (20)accounting reference period 会计参照期间   R?v>Q` Qi  
  A (21)accrual concept 应计概念   !zux z  
  A (22)accrual expenses 应计费用   Mx6@$tQ%  
  A (23)acid test ration 速动比率(酸性测试比率)   - |kA)M[  
  A (24)acquisition 购置   dI*pDDq#  
  A (25)acquisition accounting 收购会计   4oK?-|=?  
  A (26)activity based accounting 作业基础成本计算   -#0qV:D  
  A (27)adjusting events 调整事项   QZ4v/Ou  
  A (28)administrative expenses 行政管理费   W!%]_I!&K  
  A (29)advice note 发货通知   uG?_< mun  
  A (30)amortization 摊销   L=c!:p|7)  
  A (31)analytical review 分析性检查   .9,zL=)Ba  
  A (32)annual equivalent cost 年度等量成本法   #OBJzf*p  
  A (33)annual report and accounts 年度报告和报表   y]2qd35u_A  
  A (34)appraisal cost 检验成本   &yGaCq;0  
  A (35)appropriation account 盈余分配账户   8j Mk )-  
  A (36)articles of association 公司章程细则   ~oI1 zNz/  
  A (37)assets 资产   8 ![|F:  
  A (38)assets cover 资产保障   BsBK@+ZyI  
  A (39)asset value per share 每股资产价值   ML:Q5 ^`  
  A (40)associated company 联营公司   /4tj3B,  
  A (41)attainable standard 可达标准   y@ ML/9X8q  
EM]s/LD@%  
 A (42)attributable profit 可归属利润   O>SLOWgha  
  A (43)audit 审计   QN@CPuy  
  A (44)audit report 审计报告   _=+V/=  
  A (45)auditing standards 审计准则   z8{a(nKP  
  A (46)authorized share capital 额定股本   JQ}$Aqk  
  A (47)available hours 可用小时   wyp|qIS;  
  A (48)avoidable costs 可避免成本 ;ToKJ6hN|*  
  B (49)back-to-back loan 易币贷款   + hvO^?4j  
  B (50)backflush accounting 倒退成本计算   q/4YS0CqE  
  B (51)bad debts 坏帐   "vXxv'0\f  
  B (52)bad debts ratio 坏帐比率   >fe- d#!{  
  B (53)bank charges 银行手续费   P6!jRC"52'  
  B (54)bank overdraft 银行透支   km)zMoE{c{  
  B (55)bank reconciliation 银行存款调节表   F_Z- 8>P  
  B (56)bank statement 银行对账单   `^bgUmJ~  
  B (57)bankruptcy 破产   K|Ld,bq  
  B (58)basis of apportionment 分摊基础   #6ri-n  
  B (59)batch 批量   JmPHAUd  
  B (60)batch costing 分批成本计算   &F\?  
  B (61)beta factor B(市场)风险因素   6;C3RU]  
  B (62)bill 账单   ]x\-$~E  
  B (63)bill of exchange 汇票   tYZ[6 8  
  B (64)bill of landing 提单   &$"i,~q^ b  
  B (65)bill of materials 用料预计单   :{qv~&+C  
  B (66)bill payable 应付票据   !xP8# |1  
  B (67)bill receivable 应收票据   EG0WoUX|  
  B (68)bin card 存货记录卡   *_R]*o!W'  
  B (69)bonus 红利   ` jzTmt  
  B (70)book-keeping 薄记   W- i&sUgy  
  B (71)Boston classification 波士顿分类   /E Bo3 `  
  B (72)breakeven chart 保本图   hZh9uI7.  
  B (73)breakeven point 保本点   mu?Eco`~  
  B (74)breaking-down time 复位时间   x 8Retuv  
  B (75)budget 预算   b|cyjDMAA  
  B (76)budget center 预算中心   $wmvKQc{lx  
  B (77)budget cost allowance 预算成本折让   .gG1kWA-  
  B (78)budget manual 预算手册   .7i` (F)  
  B (79)budget period 预算期间   lrnyk(M}Q.  
  B (80)budgetary control 预算控制   C K:y?  
  B (81)budgeted capacity 预算生产能力   K) qF+Vb^j  
  B (82)burden 制造费用   B+[A]dgS  
  B (83)business center 经营中心   V2$h8\a  
  B (84)business entity 营业个体   V+Cwzc^j  
  B (85)business unit 经营单位   D@.tkzU@E  
 B (86)buy-out management 管理性购买产权   HFwN  
  B (87)by-product 副产品 )N=NR2xBZ  
  C (88)called-up share capital 催缴股本   zXv3:uRp.  
  C (89)capacity 生产能力   :> D[n1v  
  C (90)capacity ratios 生产能力比率   A]YV s  
  C (91)capital 资本   ZQ)>s>-  
  C (92)capital assets pricing model资本资产计价模式   RQ'exc2x0  
  C (93)capital commitment 承诺资本   Vy*:ne  
  C (94)capital employed 已运用的资本   Z-E`>  
  C (95)capital expenditure 资本支出   fQL"O}Z  
  C (96)capital expenditureauthorization 资本支出核准   hGd<<\  
  C (97)capital expenditure control 资本支出控制   WA]c=4S  
  C (98)capital expenditure proposal资本支出申请   +x_Rfk$fb  
  C (99)capital funding planning 资本基金筹集计划   BhM '@g*  
  C (100)capital gain 资本收益   RY c!~Wh~Y  
  C (101)capital investment appraisal资本投资评估   Lg~B'd8m  
  C (102)capital maintenance 资本保全   vw>2(K=e1  
  C (103)capital resource planning 资本资源计划   `D`sr[3n  
  C (104)capital surplus 资本盈余   q-]`CW]n  
  C (105)capital turnover 资本周转率   v-yde >(  
  C (106)card 记录卡   o&`<+4 i  
  C (107)cash 现金   8wVY0oRnU  
  C (108)cash account 现金账户   :T]o)  
  C (109)cash book 现金账薄    1WY/6[  
  C (110)cash cow 金牛产品   tj  Gd )  
  C (111)cash flow 现金流量   Fx5d:!]:$?  
  C (112)cash discounted 现金贴现   y]J89  
  C (113)cash flow budget 现金流量预算   {]E+~%Va  
  C (114)cash flow statement 现金流量表   FDVcow*]n  
  C (115)cash ledger 现金分类账   Jrg2/ee,*  
  C (116)cash limit 现金限额   w" Soe U  
  C (117)CCA 现时成本会计   ogL Etq T  
  C (118)center 中心   ua5OGx  
  C (119)changeover time 变更时间   TUHi5K  
  C (120)chartered entity 特许经济个体   z;A>9vQ_J  
  C (121)cheque 支票   @O@GRq&V  
  C (122)cheque register 支票登记薄   3 n'V\H vz  
  C (123)coin analysis 零钱分类   M7ers|&{  
  C (124)classification 分类   r*$Ner  
  C (125)clock card 工时卡   9cEv&3  
  C (126)code 代码   @J5Jpt*IE  
  C (127)commitment accounting 承诺确认会计   TF 'U  
  C (128)common cost 共同成本   4'-|UPhx  
  C (129)company limited byguarantee 有限担保责任公司   Si_%Rr&jW  
C (130)company limited shares 股份有限公司   'XzXZJ[ uq  
  C (131)competitive position 竞争能力状况   L=q+|j1>  
  C (132)concept 概念   6 oLwfTy  
  C (133)conglomerate 跨行业企业   *xON W  
  C (134)consistency concept 一致性概念   v^zu:Z*  
  C (135)consolidated accounts 合并报表   X{we/'>  
  C (136)consolidation accounting 合并会计   yU8{i&w4  
  C (137)consortium 财团   d bOdq  
  C (138)contingency plan 应急计划   ^5A t?I8  
  C (139)contingent liabilities 或有负债   N\HQN0d9  
  C (140)continuous operation 连续生产   hSFn8mpXT  
  C (141)contra 抵消   =JKv:</.G  
  C (142)contract cost 合同成本   3&6#F"7  
  C (143)contract costing 合同成本计算   ~mO62(8m  
  C (144)contribution 贡献毛益   1gmt2>#v%  
  C (145)contribution centre 贡献中心   rg{9UVj  
  C (146)contribution chart 贡献图    ={5#fgK>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "y_#7K  
  C (148)contribution to salesration 贡献毛益对销售比率   '=1KVE^Fk  
  C (149)control 控制   ' v\L @"  
  C (150)control account 控制帐户   "Kc>dJ@W  
  C (151)control limits 控制限度   Ya;9]k8,  
  C (152)controllability concept 可控制概念   u1z  
  C (153)controllable cost 可控制成本   8}fu,$$5  
  C (154)conversion cost 加工成本   mcn 2Wt  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    ;zYqsS  
  C (156)corporate appraisal 公司评估   )13dn]o=2  
  C (157)corporate planning 公司计划   /DqLrA  
  C (158)corporate social reporting 公司社会报告   &Ch#-CUE/  
  C (159)corporation 股份公司   NvHJ3>"%  
  C (160)cost 成本   zoDH` h_  
  C (161)cost account 成本帐户   hgLj<  
  C (162)cost accounting 成本会计   'yV?*a  
  C (163)cost accounting manual 成本手册   -0_d/'d  
  C (164)cost accounts calendar 成本报表的日历时间   ?W0)nQU  
  C (165)cost adjustment 成本调整   &BtK($  
  C (166)cost allocation 成本分配   ^{xeij/  
  C (167)cost apportionment 成本分摊   Pl<; [cB  
  C (168)cost attribution 成本归属   m8 SA6Y\  
  C (169)cost audit 成本审计   /;tPNp{!dw  
  C (170)cost behaviour 成本性态   FJ %  
  C (171)cost benefit analysis 成本效益分析   p|Q*5TO  
  C (172)cost center 成本中心   u ~3%bJ]  
  C (173)cost driver 成本动因
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