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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 Gl"wEL*  
m9I(TOw  
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  1.audit   审计 oVreP  
  2.attestation   鉴证 _KxX&THaj  
  3.credibility   可信赖程度 v C-[#]<  
  4.audit of financial statements 财务报表审计 <>?^4NC<M  
  5.agreed-upon procedures 执行商定程序 M;PlSb  
  6.high levels of assurance 高水平保证 R/rcXX7%  
  7.compilation 编制 'Ye]eL,I\  
  8.reliability 可靠性 wRj~Qv~E  
  9.relevance 相关性 l`qP~ k#  
  10.professional skepticism 职业谨慎 8nf 4Jk8r  
  11.objectivity 客观性 /t5g"n3  
  12. professional competence 专业胜任能力 w&9F>`VET  
  13.Senior/CPA-in-charge 项目经理 *.,8,e8Vq  
  14.audit engagement letter 业务约定书 9QZ}Hn`p  
  15.recurring audit 连续审计 sgD@}":m  
  16.the client 委托人 63SVIc~wT  
  17.change CPA 更换注册会计 4a1BGNI%SW  
  18.the existing CPA 现任注册会计师 eoC<a"bJ>  
  19.the successor CPA 后任注册会计师 VAt>ji7c  
  20.the preceding CPA前任注册会计师 dkETM,  
  21.issue the audit report 出具审计报告 p>!1S  
  22.expert 专家 do*Wx2: R  
  23.the board of directors 董事会 |<'1 0  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9M;I$_U`vj  
  25.assess material misstatement risks评估重大错报风险 cS5w +`,L  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~V!EtZG$  
  27.a general knowledge of —— 初步了解―――的情况 ud .poh~|  
  28.a more knowledge of—— 进一步了解的情况 PXR0Yn  
  29.the prior year‘s working papers 以前年度工作底稿 Vj29L?3  
  30.minutes of meeting 会议纪要 83B\+]{hD  
  31.business risks 经营风险 d{?)q  
  32.appropriateness 适当性 Fz{o-4  
  33.accounting estimate 会计估计 ZIDFF  
  34.management representations 管理层声明 V02309Y  
  35.going concern assumption 持续经营假设 8R&z3k;!t  
  36.audit plan 审计计划 (tTLK0V-|3  
  37.significant audit areas 重点审计领域 p-a]"l+L  
  38.error 错误 vW9^hbdx  
  39.fraud舞弊 l;XUh9RF`A  
  40.modified or additional procedures 修改或追加审计程序 Bk@bN~B4  
  41.misappropriation of assets 侵占资产 rnJS[o0  
  42.transactions without substance 虚假交易 =":@Foa  
  43.unusual pressures 异常压力 rffVfw  
  44.the suspected noncompliance 涉嫌存在违法行为 Qb@BV&^y&  
  45.materialiy 重要性 9'D8[p%  
  46.exceed the materiality level 超过重要性水平 o:h)~[n|  
  47.approach the materiality level 接近重要性水平 `Uu^I   
  48.an acceptably low level 可接受水平 O^y$8OKEi,  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 {E3;r7  
  50.misstatements or omissions 错报或漏报 kWI]fZ_n  
  51.aggregate 总计 "MW55OWYU  
  52.subsequent events 期后事项 DrW/KU,{+(  
  53.adjust the financial statements 调整财务报表 -DA;KWYS  
  54.perform additional audit procedures 实施追加的审计程序 (2n3exx  
  55.audit risk 审计风险 N45 s'rF  
  56.detection risk 检查风险 FLw[Mg:L  
  57.inappropriate audit opinion 不适当的审计意见 7l[t9ON  
  58.material misstatement 重大的错报 y>?k<)nA{  
  59.tolerable misstatement 可容忍错报 B[C7G7<B  
  60.the acceptable level of detection risk 可接受的检查风险 5L/Yi  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 rHH#@ Zx  
  62.simall business 小规模企业 3L%Y"4(mm  
  63.accounting system 会计系统 o,iS&U"TC  
  64.test of control 控制测试 AviT+^7E  
  65.walk-through test 穿行测试 T@2f&Un^  
  66.communication 沟通 +SP! R[a  
  67.flow chart 流程图 y[TaM9<  
  68.reperformance of internal control 重新执行 ER0TY,  
  69.audit evidence 审计证据 T]5U_AI@  
  70.substantive procedures 实质性程序 ':5U&  
  71.assertions 认定 T[`QO`\5O  
  72.esistence 存在 8Ng) )7g!  
  73.occurrence 发生 B(HNB\3u  
  74.completeness 完整性 =iA"; x  
  75.rights and obligations 权利和义务 *C,$W\6sz  
  76.valuation and allocation 计价和分摊 wI|bB fd(  
  77.cutoff 截止 rjq -ZrC%  
  78.accuracy 准确性 <h)deB+}  
  79.classification 分类 :==UDVP  
  80.inspection 检查 GA({r i  
  81.supervision of counting 监盘 Lx|w~+k}  
  82.observation 观察 ,:\zXESy4  
  83.confirmation 函证 8Xt=eL/P  
  84.computation 计算 Yqq$kln  
  85.analytical procedures 分析程序 &1\u#LU  
  86.vouch 核对 g;| n8]  
  87.trace 追查 F>hVrUD8  
  88.audit sampling 审计抽样 P#M<CG9  
  89.error 误差 %t,1_c0w  
  90.expected error 预期误差 s2,`eV  
  91.population 总体 O :5ldI  
  92.sampling risk 抽样风险 2nOe^X!*  
  93.non- sampling risk 非抽样风险 BbXmT"@  
  94.sampling unit 抽样单位 7!]k#|u  
  95.statistical sampling 统计抽样 hfVzzVX:  
  96.tolerable error 可容忍误差 l%vhV&  
  97.the risk of under reliance 信赖不足风险 /jn:e"0~  
  98.the risk of over reliance 信赖过度风险 67EDkknt  
  99.the risk of incorrect rejection 误拒风险 wFH(.E0@Q  
  100. the risk of incorrect acceptance 误受风险 Pj^k pjV  
  101.working trial balance 试算平衡表  ?Vb=4B{~  
  102.index and cross-referencing 索引和交叉索引 P Da06(t7  
  103.cash receipt 现金收入 'Y6(4|w (  
  104.cash disbursement 现金支出 qCv}+d)  
  105.bank statement 银行对账单 3@#,i<ge:  
  106.bank reconciliation 银行存款余额调节表 *;~{_Disz  
  107.balance sheet date 资产负债表日 LS?` {E   
  108.net realizable value 可变现净值 (]GY.(F{  
  109.storeroom 仓库 U/~Zk@3j  
  110.sale invoice 销售发票 2g`uC}  
  111.price list 价目表 iyHp$~,q?t  
  112.positive confirmation request 积极式询证函 p)AvG;  
  113.negative confirmation request 消极式询证函 >Kqj{/SWK  
  114.purchase requisition 请购单 B%?|br  
  115.receiving report 验收报告 J@&$U7t  
  116.gross margin 毛利 U7f#Z  
  117.manufacturing overhead 制造费用 Lt ZWs0l0  
  118.material requisition 领料单 )xXrs^  
  119.inventory-taking 存货盘点 0o\=0bH&s  
  120.bond certificate 债券 6'X.[0M  
  121.stock certificate 股票 *AJezhR  
  122.audit report 审计报告 3n=cw2FG  
  123.entity 被审计单位 `^@g2c+d  
  124.addressee of the audit report 审计报告的收件人 t2U]CI%  
  125.unqualified opinion 无保留意见 9=sMKc%!-  
  126.qualified opinion 保留意见 o7Z#,>`2  
  127.disclaimer of opinion 无法表示意见 2T {-J!k  
  128.adverse opinion 否定意见
!3gpiQH{  
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A (1)ABC 作业基础成本计算   `XRb:d^  
  A (2)absorbed overhead 已吸收制造费用 cUX]tiC0  
  A (3)absorption costing 吸收成本计算 7kew/8-  
  A (4)account 账户,报表   s`7 _J9  
  A (5)accounting postulate 会计假设   tue%L]hc  
  A (6)accounting series release 会计公告文件   Jh hT7\h(  
  A (7)accounting valuation 会计计价   {mq$W  
  A (8)account sale 承销清单 blQzVp-  
  A (9)accountability concept 经营责任概念   m0q`A5!)  
  A (10)accountancy 会计职业   fuwpp  
  A (11)accountant 会计师   67hPQ/S1  
  A (12)accounting 会计   &bRxy`ZH  
  A (13)agency cost 代理成本   IDVY2`sM  
  A (14)accounting bases 会计基础   f1,$<Y|qU  
  A (15)accounting manual 会计手册   wr6xuoH  
  A (16)accounting period 会计期间   `'{%szmD  
  A (17)accounting policies 会计方针   Ny&Fjzl  
  A (18)accounting rate of return 会计报酬率   9jJ/ RXp  
  A (19)accounting reference date 会计参照日   r5$?4t  
  A (20)accounting reference period 会计参照期间   u{dN>}{  
  A (21)accrual concept 应计概念   DqC}f#  
  A (22)accrual expenses 应计费用   RHA>fXp  
  A (23)acid test ration 速动比率(酸性测试比率)   \Q BpgMi(  
  A (24)acquisition 购置   A0 w `o  
  A (25)acquisition accounting 收购会计   =M km:'1r  
  A (26)activity based accounting 作业基础成本计算   77[ ;J  
  A (27)adjusting events 调整事项   F(kRAe;  
  A (28)administrative expenses 行政管理费   >ehWjL`8  
  A (29)advice note 发货通知   s9Q)6=mE  
  A (30)amortization 摊销   q2o$s9}B  
  A (31)analytical review 分析性检查   5In8VE !P  
  A (32)annual equivalent cost 年度等量成本法   `EW_pwZPA  
  A (33)annual report and accounts 年度报告和报表   0aN}zUf  
  A (34)appraisal cost 检验成本   d?+oT0pCH  
  A (35)appropriation account 盈余分配账户   R5~vmT5W  
  A (36)articles of association 公司章程细则   I3y4O^?  
  A (37)assets 资产   {UVm0AeUq  
  A (38)assets cover 资产保障   7XI4=O};&%  
  A (39)asset value per share 每股资产价值   .}u(&  
  A (40)associated company 联营公司   i{x0#6_Y  
  A (41)attainable standard 可达标准   9tW.}5V  
Bv|9{:1%X}  
 A (42)attributable profit 可归属利润   *,=+R$  
  A (43)audit 审计   {w1h<;MH  
  A (44)audit report 审计报告   ("@V{<7(t  
  A (45)auditing standards 审计准则   OU964vv  
  A (46)authorized share capital 额定股本   >"My\o  
  A (47)available hours 可用小时   &JQ@(w  
  A (48)avoidable costs 可避免成本 h], %va[  
  B (49)back-to-back loan 易币贷款    WT? U~.U  
  B (50)backflush accounting 倒退成本计算   sYW)h$p;D  
  B (51)bad debts 坏帐   Hbj:CViYq  
  B (52)bad debts ratio 坏帐比率   4oEq,o_  
  B (53)bank charges 银行手续费   ~ m=%a  
  B (54)bank overdraft 银行透支   .2-JV0  
  B (55)bank reconciliation 银行存款调节表   <("w'd}  
  B (56)bank statement 银行对账单   uF|ix.R6  
  B (57)bankruptcy 破产   a/`Yh>ou  
  B (58)basis of apportionment 分摊基础   NqfDY  
  B (59)batch 批量   >+LgJo R  
  B (60)batch costing 分批成本计算   cg5{o|x  
  B (61)beta factor B(市场)风险因素   .BB:7+  
  B (62)bill 账单   tcdn"]#U  
  B (63)bill of exchange 汇票   uT t:/gm  
  B (64)bill of landing 提单   6G})h!  
  B (65)bill of materials 用料预计单   U[ungvU1U  
  B (66)bill payable 应付票据   $%"}N_M  
  B (67)bill receivable 应收票据   !rqR]nd  
  B (68)bin card 存货记录卡   p?NjxQLA  
  B (69)bonus 红利   ]O ` [v  
  B (70)book-keeping 薄记   p5rRhu/|k3  
  B (71)Boston classification 波士顿分类   \@t5S  
  B (72)breakeven chart 保本图   zjZTar1Re  
  B (73)breakeven point 保本点   e{+{,g{iu  
  B (74)breaking-down time 复位时间   VYQbyD{V w  
  B (75)budget 预算   g>-[-z$E3  
  B (76)budget center 预算中心   `ha:Gf  
  B (77)budget cost allowance 预算成本折让   RL)3k8pk  
  B (78)budget manual 预算手册   'i-O  
  B (79)budget period 预算期间   G&H"8REm  
  B (80)budgetary control 预算控制   .v&h>@'m  
  B (81)budgeted capacity 预算生产能力   T/6=A$4 #  
  B (82)burden 制造费用   D;n%sRq(Z  
  B (83)business center 经营中心   !27]1%Aw  
  B (84)business entity 营业个体   aM}"DY-_ h  
  B (85)business unit 经营单位   \)]2Uh|  
 B (86)buy-out management 管理性购买产权   H?^#zj`Ex+  
  B (87)by-product 副产品 XFe7qt;%  
  C (88)called-up share capital 催缴股本   6EWB3.x19  
  C (89)capacity 生产能力   >U/g*[>  
  C (90)capacity ratios 生产能力比率   OYy !4Fp  
  C (91)capital 资本   zQ+t@;g1  
  C (92)capital assets pricing model资本资产计价模式   JB_`lefW,'  
  C (93)capital commitment 承诺资本   E\N=p&g$  
  C (94)capital employed 已运用的资本   EZfa0jJD  
  C (95)capital expenditure 资本支出   4^^rOi0  
  C (96)capital expenditureauthorization 资本支出核准   GLF"`M/g  
  C (97)capital expenditure control 资本支出控制   `R?W @,@'  
  C (98)capital expenditure proposal资本支出申请   ghj~r  
  C (99)capital funding planning 资本基金筹集计划   v('d H"Y  
  C (100)capital gain 资本收益   o+Z9h1z%,  
  C (101)capital investment appraisal资本投资评估   X($SBUS 6  
  C (102)capital maintenance 资本保全   R u-rp^a  
  C (103)capital resource planning 资本资源计划   dw!Eao47  
  C (104)capital surplus 资本盈余   * XGBym  
  C (105)capital turnover 资本周转率   4T E ?mh}  
  C (106)card 记录卡   I*2rS_i[T  
  C (107)cash 现金   ^eRT8I  
  C (108)cash account 现金账户   B '/ >Ax&  
  C (109)cash book 现金账薄   T$;XJx  
  C (110)cash cow 金牛产品   (\>'yW{f  
  C (111)cash flow 现金流量   R!qrb26k  
  C (112)cash discounted 现金贴现   Z$XpoDbOy  
  C (113)cash flow budget 现金流量预算   VrxH6Y  
  C (114)cash flow statement 现金流量表   0Wm-` ZA  
  C (115)cash ledger 现金分类账   5^/[]*  
  C (116)cash limit 现金限额   }O  
  C (117)CCA 现时成本会计   wCmv/m  
  C (118)center 中心   &2igX?60  
  C (119)changeover time 变更时间   .x8$PXjPG  
  C (120)chartered entity 特许经济个体   [ 1GEe  
  C (121)cheque 支票   D:EF@il  
  C (122)cheque register 支票登记薄   N|S xAg  
  C (123)coin analysis 零钱分类   - S-1<xR  
  C (124)classification 分类   TMsoQ82  
  C (125)clock card 工时卡   dhkpkt<G8  
  C (126)code 代码   nWu4HFi  
  C (127)commitment accounting 承诺确认会计   L{pg?#\yC  
  C (128)common cost 共同成本   R!G7;m'N1  
  C (129)company limited byguarantee 有限担保责任公司   -`EoTXT*U  
C (130)company limited shares 股份有限公司   )&Bv\Tfjt  
  C (131)competitive position 竞争能力状况   ]L^M7SKE6  
  C (132)concept 概念   %T\x~)  
  C (133)conglomerate 跨行业企业   AoeW<}MO  
  C (134)consistency concept 一致性概念   efR $s{n!  
  C (135)consolidated accounts 合并报表   /)TEx}wk  
  C (136)consolidation accounting 合并会计   I|z#Aoc  
  C (137)consortium 财团   W F<V2o{k  
  C (138)contingency plan 应急计划   mO.U )tL[  
  C (139)contingent liabilities 或有负债   ] '/]j  
  C (140)continuous operation 连续生产   %m3efaC  
  C (141)contra 抵消   !g"9P7p  
  C (142)contract cost 合同成本   ^ ni_%`Ag  
  C (143)contract costing 合同成本计算   hh&y2#Io  
  C (144)contribution 贡献毛益   pa-4|)qY  
  C (145)contribution centre 贡献中心   zK?[dO  
  C (146)contribution chart 贡献图   ]E^f8s0#V  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   v1)6")8o+  
  C (148)contribution to salesration 贡献毛益对销售比率   {E|gV9g  
  C (149)control 控制   pN_!&#|+$  
  C (150)control account 控制帐户   p]=;t"  
  C (151)control limits 控制限度   GR `ncI$z  
  C (152)controllability concept 可控制概念   s#ZH.z@J  
  C (153)controllable cost 可控制成本   RC%r7K f  
  C (154)conversion cost 加工成本   zX`RN )C  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   0+LloB  
  C (156)corporate appraisal 公司评估   Mk?I}  
  C (157)corporate planning 公司计划   J7o?h9  
  C (158)corporate social reporting 公司社会报告   f4}6$>)  
  C (159)corporation 股份公司   cyg>h X{U  
  C (160)cost 成本   )A=g# D#  
  C (161)cost account 成本帐户   S '+"+%^tj  
  C (162)cost accounting 成本会计   @un }&URp  
  C (163)cost accounting manual 成本手册   i{qURP}.  
  C (164)cost accounts calendar 成本报表的日历时间   G[j79o  
  C (165)cost adjustment 成本调整   ulJYJ+CC!  
  C (166)cost allocation 成本分配   ZQA C &:  
  C (167)cost apportionment 成本分摊   ] i2\2MTW8  
  C (168)cost attribution 成本归属   H%aLkV!J  
  C (169)cost audit 成本审计   vW3ZuB  
  C (170)cost behaviour 成本性态   U:hC! t:  
  C (171)cost benefit analysis 成本效益分析   %QLYNuG  
  C (172)cost center 成本中心   [zEP|  
  C (173)cost driver 成本动因
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