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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 {Eqx'j  
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  1.audit   审计 b tbuE  
  2.attestation   鉴证 _3#_6>=M  
  3.credibility   可信赖程度 #<#-Bv  
  4.audit of financial statements 财务报表审计 Q9; VSF)  
  5.agreed-upon procedures 执行商定程序 qt4%=E;[  
  6.high levels of assurance 高水平保证 yf4 i !~  
  7.compilation 编制 vZ^U]h V  
  8.reliability 可靠性 _@ g\.7@0G  
  9.relevance 相关性 Q:'r p  
  10.professional skepticism 职业谨慎 <)Y jVGG  
  11.objectivity 客观性 ['3E'q,4&  
  12. professional competence 专业胜任能力 Z&7Yl(|  
  13.Senior/CPA-in-charge 项目经理 5@pLGMHT  
  14.audit engagement letter 业务约定书 B$7Cjv  
  15.recurring audit 连续审计 +6^hp-G7  
  16.the client 委托人 +x ~p&,w?  
  17.change CPA 更换注册会计 7I;0 %sVQ{  
  18.the existing CPA 现任注册会计师 43~v1pf{!  
  19.the successor CPA 后任注册会计师 64^l/D(  
  20.the preceding CPA前任注册会计师 =-qYp0sVP  
  21.issue the audit report 出具审计报告 7;Vmbt9  
  22.expert 专家 J*AYZS-tSE  
  23.the board of directors 董事会 R38 \&F  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8A u W>7_  
  25.assess material misstatement risks评估重大错报风险 kv2 H3O  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c6iFha;db  
  27.a general knowledge of —— 初步了解―――的情况 Ylgr]?Db*  
  28.a more knowledge of—— 进一步了解的情况 itcM-?  
  29.the prior year‘s working papers 以前年度工作底稿 *?>52 -&b  
  30.minutes of meeting 会议纪要 BJ5^-|  
  31.business risks 经营风险 "I@akM$x  
  32.appropriateness 适当性 o|_9%o52'  
  33.accounting estimate 会计估计 -MORd{GF  
  34.management representations 管理层声明 IYr}%:P)  
  35.going concern assumption 持续经营假设 l%qh^0  
  36.audit plan 审计计划 V?-2FK]  
  37.significant audit areas 重点审计领域 R3.8Dr 0f  
  38.error 错误 iP1yy5T  
  39.fraud舞弊 Cm0K-~ U  
  40.modified or additional procedures 修改或追加审计程序 mcs!A/]<  
  41.misappropriation of assets 侵占资产 2(P<TP ._E  
  42.transactions without substance 虚假交易 !FvL2L  
  43.unusual pressures 异常压力 Qtt3;5m  
  44.the suspected noncompliance 涉嫌存在违法行为 8v=t-GJW  
  45.materialiy 重要性 _:Jma  
  46.exceed the materiality level 超过重要性水平 E `V?I o  
  47.approach the materiality level 接近重要性水平 Fc|N6I'o  
  48.an acceptably low level 可接受水平 pr1kYMrqri  
  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 Y^XZ.R  
  50.misstatements or omissions 错报或漏报 NFf` V  
  51.aggregate 总计 1bjWWNzQA  
  52.subsequent events 期后事项 Zq:c2/\c}  
  53.adjust the financial statements 调整财务报表 3-)R '  
  54.perform additional audit procedures 实施追加的审计程序 zhY]!  
  55.audit risk 审计风险 NL'(/|)  
  56.detection risk 检查风险 8?w #=@s  
  57.inappropriate audit opinion 不适当的审计意见 6H;\Jt  
  58.material misstatement 重大的错报 98vn"=3  
  59.tolerable misstatement 可容忍错报 AXv-%k};  
  60.the acceptable level of detection risk 可接受的检查风险 )q[Wzx_ j<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 };f^*KZ=0  
  62.simall business 小规模企业 n1b^o~agwC  
  63.accounting system 会计系统 R'oGsaPB2  
  64.test of control 控制测试 q#"lnc<S  
  65.walk-through test 穿行测试 ]@CXUa,>a  
  66.communication 沟通 U}l=1B  
  67.flow chart 流程图 >GmO8dK  
  68.reperformance of internal control 重新执行 &gI*[5v  
  69.audit evidence 审计证据 8:Dkf v  
  70.substantive procedures 实质性程序 Ci2*5n<  
  71.assertions 认定 we kb&?  
  72.esistence 存在 (^]3l%Ed  
  73.occurrence 发生 n- 1  
  74.completeness 完整性 uc J8l(?Qc  
  75.rights and obligations 权利和义务 1k{H,p7  
  76.valuation and allocation 计价和分摊 S$a.8X h  
  77.cutoff 截止 g'EPdE  
  78.accuracy 准确性 FS*J8)  
  79.classification 分类 TiJ \J{  
  80.inspection 检查 7Q~$&G  
  81.supervision of counting 监盘 6B}V{2  
  82.observation 观察 /74)c~.W  
  83.confirmation 函证 & sXMB  
  84.computation 计算 MFipXE!  
  85.analytical procedures 分析程序 )"63g   
  86.vouch 核对 3(:?Z-iKe  
  87.trace 追查 7O i<_b  
  88.audit sampling 审计抽样 TeyFq0j@'  
  89.error 误差 .g.g lQ_~=  
  90.expected error 预期误差 yvnvIy  
  91.population 总体 _<?z-K_;I  
  92.sampling risk 抽样风险 /sqfw,h@  
  93.non- sampling risk 非抽样风险 9j5B(_J^  
  94.sampling unit 抽样单位 _P%PjFQ)  
  95.statistical sampling 统计抽样 ZbH_h]1$D  
  96.tolerable error 可容忍误差 "kKIv|`  
  97.the risk of under reliance 信赖不足风险 $MM[`^~  
  98.the risk of over reliance 信赖过度风险 \[/}Cy  
  99.the risk of incorrect rejection 误拒风险 Q v},X~^R  
  100. the risk of incorrect acceptance 误受风险 ;)ERxMun  
  101.working trial balance 试算平衡表 E_{P^7Z|Jg  
  102.index and cross-referencing 索引和交叉索引 $-\%%n0>6  
  103.cash receipt 现金收入 &7Xsn^opku  
  104.cash disbursement 现金支出 xX8 c>p  
  105.bank statement 银行对账单 d-gcXaA-8  
  106.bank reconciliation 银行存款余额调节表 V2g"5nYT  
  107.balance sheet date 资产负债表日 %2beoH'  
  108.net realizable value 可变现净值 x@x5|8:ga  
  109.storeroom 仓库 ler$HA%F]  
  110.sale invoice 销售发票 AR g]GV/L  
  111.price list 价目表 ^C}f|{J  
  112.positive confirmation request 积极式询证函 .fK~IKA  
  113.negative confirmation request 消极式询证函 8rNf4]5@X(  
  114.purchase requisition 请购单 d~T@fa  
  115.receiving report 验收报告 J?jxD/9Yb  
  116.gross margin 毛利 8/~@3-9EK  
  117.manufacturing overhead 制造费用 T ^/\Rr  
  118.material requisition 领料单 ;h#Q!M&e#  
  119.inventory-taking 存货盘点 VuH }@  
  120.bond certificate 债券 +KIBbXF7  
  121.stock certificate 股票 CU/Id`"tW  
  122.audit report 审计报告 TnuA uui*  
  123.entity 被审计单位 'a~F'FN$  
  124.addressee of the audit report 审计报告的收件人 d^"|ESQEU  
  125.unqualified opinion 无保留意见 X& XD2o"rt  
  126.qualified opinion 保留意见 5{-54mwo  
  127.disclaimer of opinion 无法表示意见 .{(gku>g(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   semTAoqH  
  A (2)absorbed overhead 已吸收制造费用 i\* b<V  
  A (3)absorption costing 吸收成本计算  7uzc1}r  
  A (4)account 账户,报表   tNAmA  
  A (5)accounting postulate 会计假设   HLqDI lL  
  A (6)accounting series release 会计公告文件   w; :{  
  A (7)accounting valuation 会计计价   @J6V ,  
  A (8)account sale 承销清单 a24(9(yh  
  A (9)accountability concept 经营责任概念   _gpf9ad  
  A (10)accountancy 会计职业   Jb)xzUhES  
  A (11)accountant 会计师   WqHp23  
  A (12)accounting 会计   D$`$4mX@hP  
  A (13)agency cost 代理成本   ^vI`#}?  
  A (14)accounting bases 会计基础   /8/N  
  A (15)accounting manual 会计手册   %)e&" mq!|  
  A (16)accounting period 会计期间   8w~X4A,  
  A (17)accounting policies 会计方针   ]hbrzv o  
  A (18)accounting rate of return 会计报酬率   fyq %-Tj  
  A (19)accounting reference date 会计参照日   >Hd!o"I  
  A (20)accounting reference period 会计参照期间   ~6[3Km|2  
  A (21)accrual concept 应计概念   r4]hcoU  
  A (22)accrual expenses 应计费用   EIOP+9zP  
  A (23)acid test ration 速动比率(酸性测试比率)   ];u nR<H  
  A (24)acquisition 购置   `/(9 #E  
  A (25)acquisition accounting 收购会计   HUel  
  A (26)activity based accounting 作业基础成本计算   `a@YbuLd  
  A (27)adjusting events 调整事项   ^>z+e"PQA  
  A (28)administrative expenses 行政管理费   1W7ClT_cQ  
  A (29)advice note 发货通知   $$'[ %  
  A (30)amortization 摊销   $;)A:*e  
  A (31)analytical review 分析性检查   Zy>y7O(,  
  A (32)annual equivalent cost 年度等量成本法   o3le[6C/8=  
  A (33)annual report and accounts 年度报告和报表   GwmYhG<{  
  A (34)appraisal cost 检验成本   P[H 4Yp  
  A (35)appropriation account 盈余分配账户   ^KQZ;[B  
  A (36)articles of association 公司章程细则   }50s\H._C  
  A (37)assets 资产   Z|d+1i  
  A (38)assets cover 资产保障   Qn@[{%),4  
  A (39)asset value per share 每股资产价值   O#)YbaE  
  A (40)associated company 联营公司   e`?o`@vO,  
  A (41)attainable standard 可达标准   8P} a  
t ;t;+M|W  
 A (42)attributable profit 可归属利润   Pe@*')o*  
  A (43)audit 审计   ^,Ft7JAn  
  A (44)audit report 审计报告   &InFC5A  
  A (45)auditing standards 审计准则   Qgq VbJP"  
  A (46)authorized share capital 额定股本   2Xv$  
  A (47)available hours 可用小时   , ksr%gR+  
  A (48)avoidable costs 可避免成本 zSBR_N51  
  B (49)back-to-back loan 易币贷款   3.Jk-:u %m  
  B (50)backflush accounting 倒退成本计算   :79u2wSh  
  B (51)bad debts 坏帐   _ F2ofB'  
  B (52)bad debts ratio 坏帐比率   kU{a!ca4  
  B (53)bank charges 银行手续费   }?9A:&  
  B (54)bank overdraft 银行透支   i8=+ <d  
  B (55)bank reconciliation 银行存款调节表   Crezo?  
  B (56)bank statement 银行对账单   26=G%F 6  
  B (57)bankruptcy 破产   n_6#Df*  
  B (58)basis of apportionment 分摊基础   f/sLQdK,  
  B (59)batch 批量   _*wlK;`  
  B (60)batch costing 分批成本计算   <#)Q.P  
  B (61)beta factor B(市场)风险因素    wKbU}29c  
  B (62)bill 账单   Bsj^R\   
  B (63)bill of exchange 汇票   >|1-o;UU  
  B (64)bill of landing 提单   Y 9BKd78Y  
  B (65)bill of materials 用料预计单   F1% ^,;  
  B (66)bill payable 应付票据   bMqFrG  
  B (67)bill receivable 应收票据   aoGns46Y  
  B (68)bin card 存货记录卡   m=60a@o]  
  B (69)bonus 红利   HHT8_c'CC#  
  B (70)book-keeping 薄记   HgTBON(  
  B (71)Boston classification 波士顿分类   N^'(`"J s  
  B (72)breakeven chart 保本图   ?:+p#&I  
  B (73)breakeven point 保本点   x}uDW   
  B (74)breaking-down time 复位时间   Y"TrF(C  
  B (75)budget 预算   6U1_Wk?   
  B (76)budget center 预算中心   ~pwk[Q!  
  B (77)budget cost allowance 预算成本折让    )eH?3""  
  B (78)budget manual 预算手册   :b,An'H  
  B (79)budget period 预算期间   8>|<m'e^\r  
  B (80)budgetary control 预算控制   mJsU7 bD`  
  B (81)budgeted capacity 预算生产能力   {O4&HW%  
  B (82)burden 制造费用   Xc<Hm  
  B (83)business center 经营中心   RAA,%rRhu(  
  B (84)business entity 营业个体   6|1*gl1_LD  
  B (85)business unit 经营单位   lr)9U 7  
 B (86)buy-out management 管理性购买产权   w3"%d~/[x  
  B (87)by-product 副产品 EfX,0NqT  
  C (88)called-up share capital 催缴股本   9T<k|b[6  
  C (89)capacity 生产能力   pV$A?b"?*  
  C (90)capacity ratios 生产能力比率   RG_6& A  
  C (91)capital 资本   5m?9O7Pg  
  C (92)capital assets pricing model资本资产计价模式   )qRE['M  
  C (93)capital commitment 承诺资本   %Lp#2?*  
  C (94)capital employed 已运用的资本   88l{M[B2  
  C (95)capital expenditure 资本支出   _RWH$L9  
  C (96)capital expenditureauthorization 资本支出核准   {z@a{L:SC  
  C (97)capital expenditure control 资本支出控制   MTn}]blH  
  C (98)capital expenditure proposal资本支出申请   fjm 3X$tR  
  C (99)capital funding planning 资本基金筹集计划   :DFtH13qO  
  C (100)capital gain 资本收益   ,v#3A7"yW  
  C (101)capital investment appraisal资本投资评估   vg5fMH9ZZ  
  C (102)capital maintenance 资本保全   HC| ]Au  
  C (103)capital resource planning 资本资源计划   b6@0?_n  
  C (104)capital surplus 资本盈余   zRB LkrC  
  C (105)capital turnover 资本周转率   g+-^6UG  
  C (106)card 记录卡   '^tC|)  
  C (107)cash 现金   Ib"fHLWA^!  
  C (108)cash account 现金账户   +ux`}L(  
  C (109)cash book 现金账薄   -5@hU8B'a  
  C (110)cash cow 金牛产品   ogoEtKi  
  C (111)cash flow 现金流量   fH% C&xj'&  
  C (112)cash discounted 现金贴现   Lv *USN  
  C (113)cash flow budget 现金流量预算   K~~LJU3  
  C (114)cash flow statement 现金流量表   ;V bB]aUg  
  C (115)cash ledger 现金分类账   +#6f)H(P]  
  C (116)cash limit 现金限额   ,t39~w  
  C (117)CCA 现时成本会计   ONLhQJCb  
  C (118)center 中心   >P-'C^:V=  
  C (119)changeover time 变更时间   8]WcW/1r !  
  C (120)chartered entity 特许经济个体   c&"1Z/tR  
  C (121)cheque 支票   Sy^@v%P'A  
  C (122)cheque register 支票登记薄   WmE 4TL^8?  
  C (123)coin analysis 零钱分类   \ (U|&  
  C (124)classification 分类   <@;bxSUx  
  C (125)clock card 工时卡   ix 5\Y  
  C (126)code 代码   ^CB@4$!   
  C (127)commitment accounting 承诺确认会计   J,k.*t:  
  C (128)common cost 共同成本   aUKa+"`S  
  C (129)company limited byguarantee 有限担保责任公司   'r} y{`3M  
C (130)company limited shares 股份有限公司   /Ur]U w  
  C (131)competitive position 竞争能力状况   :d@RN+U  
  C (132)concept 概念   ?]>;Wr  
  C (133)conglomerate 跨行业企业   ^ j<2s"S  
  C (134)consistency concept 一致性概念   %/R[cj 8  
  C (135)consolidated accounts 合并报表   l;h5Y<A%?  
  C (136)consolidation accounting 合并会计   Cm-dos  
  C (137)consortium 财团   `- 5gsJ  
  C (138)contingency plan 应急计划   ~jJe|zg>  
  C (139)contingent liabilities 或有负债   +l<;?yk:;  
  C (140)continuous operation 连续生产   ^vTp. 7o~5  
  C (141)contra 抵消   S~GS:E#  
  C (142)contract cost 合同成本   W&2r{kCsQ  
  C (143)contract costing 合同成本计算   \3 O1o#=(  
  C (144)contribution 贡献毛益   f5'vjWJ30  
  C (145)contribution centre 贡献中心   z/i&Lpr:  
  C (146)contribution chart 贡献图   i$H9~tPs  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `r0MQkk  
  C (148)contribution to salesration 贡献毛益对销售比率   8>DX :`  
  C (149)control 控制   <M\#7.](  
  C (150)control account 控制帐户   +aOX{1w  
  C (151)control limits 控制限度   .<6'*X R  
  C (152)controllability concept 可控制概念   ]F"@+_E  
  C (153)controllable cost 可控制成本   "4.A@XsY  
  C (154)conversion cost 加工成本   J?f7!F:8  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   aF.fd2k  
  C (156)corporate appraisal 公司评估   \Lm`jU(:l  
  C (157)corporate planning 公司计划   8/-hODoT_  
  C (158)corporate social reporting 公司社会报告   i \@a&tw  
  C (159)corporation 股份公司   JY$;m3h  
  C (160)cost 成本   gVs@T'  
  C (161)cost account 成本帐户   aQ0pYk~(  
  C (162)cost accounting 成本会计   `=2p 6<#z  
  C (163)cost accounting manual 成本手册   3/ 8<dc  
  C (164)cost accounts calendar 成本报表的日历时间   _hEr,IX=J  
  C (165)cost adjustment 成本调整   j_SUR)5  
  C (166)cost allocation 成本分配    `dIwBfg_  
  C (167)cost apportionment 成本分摊    x(A6RRh  
  C (168)cost attribution 成本归属   6e"Lod_ L  
  C (169)cost audit 成本审计   (ZQ?1Qxo  
  C (170)cost behaviour 成本性态   Oki{)Ssy  
  C (171)cost benefit analysis 成本效益分析   1/c+ug!y  
  C (172)cost center 成本中心   ]vH:@%3U  
  C (173)cost driver 成本动因
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