论坛风格切换切换到宽版
  • 1767阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
pPReo)  
vNO&0 ~  
注会《审计》英语常用词汇 {^]qaQ[5N  
HQ-[k$d W4  
(,At5 T  
  1.audit   审计 Fh~9(Y#  
  2.attestation   鉴证 p=+Y7NE)  
  3.credibility   可信赖程度 Z+xk N  
  4.audit of financial statements 财务报表审计 b(Y   
  5.agreed-upon procedures 执行商定程序 z#{Y>.b  
  6.high levels of assurance 高水平保证 ZCCCuB  
  7.compilation 编制 D#GuF~-F!R  
  8.reliability 可靠性 vo/x`F'ib  
  9.relevance 相关性 +y| B"}x  
  10.professional skepticism 职业谨慎 b8!oZ~ K  
  11.objectivity 客观性 r O87V!Cj  
  12. professional competence 专业胜任能力 =dXHQU&Q  
  13.Senior/CPA-in-charge 项目经理 [* xdILj  
  14.audit engagement letter 业务约定书 ,xwiJfG; ]  
  15.recurring audit 连续审计 _Sj j|j  
  16.the client 委托人 g[cnaS|?  
  17.change CPA 更换注册会计 Z%~}*F}7X  
  18.the existing CPA 现任注册会计师 `zoHgn7B9q  
  19.the successor CPA 后任注册会计师 N"9^A^w8k  
  20.the preceding CPA前任注册会计师 #}Qe{4L  
  21.issue the audit report 出具审计报告 It*U"4lgi  
  22.expert 专家 V_i&@< J  
  23.the board of directors 董事会 Tzd#!Lvm:,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *`a$6F7m4  
  25.assess material misstatement risks评估重大错报风险 Z~:)hwF  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xM())Z|2  
  27.a general knowledge of —— 初步了解―――的情况 [REH*_  
  28.a more knowledge of—— 进一步了解的情况 *r.% /^@  
  29.the prior year‘s working papers 以前年度工作底稿 2)EqqX[D  
  30.minutes of meeting 会议纪要 /qdvzv%T  
  31.business risks 经营风险 %[XP}L$  
  32.appropriateness 适当性 [3dGHf;miw  
  33.accounting estimate 会计估计 ;CO qu#(  
  34.management representations 管理层声明 A&}]:4@{  
  35.going concern assumption 持续经营假设 +G;<D@gSa0  
  36.audit plan 审计计划 uh\G6s!4/  
  37.significant audit areas 重点审计领域 `8ob Xb  
  38.error 错误 #( .G;e;w  
  39.fraud舞弊 @tT`s^e  
  40.modified or additional procedures 修改或追加审计程序 Y`g O:d8  
  41.misappropriation of assets 侵占资产 1 -Z&/3T]  
  42.transactions without substance 虚假交易 QRQ{Bq}#  
  43.unusual pressures 异常压力 ^*jwe^  
  44.the suspected noncompliance 涉嫌存在违法行为 >p&"X 2 @  
  45.materialiy 重要性 Sr+hB>{  
  46.exceed the materiality level 超过重要性水平 k7uX!}  
  47.approach the materiality level 接近重要性水平 m9h<)D'>  
  48.an acceptably low level 可接受水平 #x 6/"Y2  
  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 & n*ga$Q  
  50.misstatements or omissions 错报或漏报 ) [eTZg  
  51.aggregate 总计 auI`'O`/  
  52.subsequent events 期后事项 Aa-5k3:x]=  
  53.adjust the financial statements 调整财务报表 BMq> Cj+  
  54.perform additional audit procedures 实施追加的审计程序 "%K'~"S#Q,  
  55.audit risk 审计风险 I(UK9H{0$  
  56.detection risk 检查风险 7<LuL  
  57.inappropriate audit opinion 不适当的审计意见 drpx"d[c  
  58.material misstatement 重大的错报 0L;,\&*u  
  59.tolerable misstatement 可容忍错报 Vc0j)3  
  60.the acceptable level of detection risk 可接受的检查风险 ts=D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (YJ2- X~  
  62.simall business 小规模企业 c ,#=In2  
  63.accounting system 会计系统 "d}']M?-h  
  64.test of control 控制测试 PU %Zay  
  65.walk-through test 穿行测试 @l3&vt2=J  
  66.communication 沟通 5VE=Oo#&  
  67.flow chart 流程图 $c*fbBM(&n  
  68.reperformance of internal control 重新执行 `;Ui6{|  
  69.audit evidence 审计证据 a|TUH+|  
  70.substantive procedures 实质性程序 '*[7O2\%/  
  71.assertions 认定 #@nPB.  
  72.esistence 存在 -8)C6"V{  
  73.occurrence 发生 L@RnLaoQ  
  74.completeness 完整性 C;ab-gh  
  75.rights and obligations 权利和义务 ;0Ua t  
  76.valuation and allocation 计价和分摊 Y"ta`+ VJ  
  77.cutoff 截止 ~M7X]  
  78.accuracy 准确性 ZKW1HL ]m  
  79.classification 分类 xTk6q*NvT^  
  80.inspection 检查 _I)TO_L;  
  81.supervision of counting 监盘 9t`yv@.>N  
  82.observation 观察 W +Piqf*  
  83.confirmation 函证 E9Kp=3H  
  84.computation 计算 krGIE}5  
  85.analytical procedures 分析程序 T6SYXQd>.  
  86.vouch 核对 ZYB5s~;eB"  
  87.trace 追查 ,1~B7Z d  
  88.audit sampling 审计抽样 ;=2JbA+"G  
  89.error 误差 1/bTwzR.g  
  90.expected error 预期误差 0rX%z$D+@  
  91.population 总体 Lww&[|k.  
  92.sampling risk 抽样风险 nUs=PD3)  
  93.non- sampling risk 非抽样风险  8\nka5  
  94.sampling unit 抽样单位 rhYARr'  
  95.statistical sampling 统计抽样 <=!t!_  
  96.tolerable error 可容忍误差 V(XU^}b#  
  97.the risk of under reliance 信赖不足风险 nYC.zc*ox  
  98.the risk of over reliance 信赖过度风险 uD{^1c3x  
  99.the risk of incorrect rejection 误拒风险 '"q+[zwv  
  100. the risk of incorrect acceptance 误受风险 5k=04=Iyh#  
  101.working trial balance 试算平衡表 ;"f9"  
  102.index and cross-referencing 索引和交叉索引 ?AO= )XV2  
  103.cash receipt 现金收入 ZHwl9n#m  
  104.cash disbursement 现金支出 'oGMr=gp<&  
  105.bank statement 银行对账单 zp4@T)  
  106.bank reconciliation 银行存款余额调节表 3f>9tUWhTy  
  107.balance sheet date 资产负债表日 dM,{:eID  
  108.net realizable value 可变现净值 +-x+c: IxA  
  109.storeroom 仓库 3p-SpUvp  
  110.sale invoice 销售发票 /:-ig .YY  
  111.price list 价目表 N f?\O@  
  112.positive confirmation request 积极式询证函 xn=mS!"1Zo  
  113.negative confirmation request 消极式询证函 0LGHSDb  
  114.purchase requisition 请购单 sw$JY}Q8x  
  115.receiving report 验收报告 (w_b  
  116.gross margin 毛利 aA%x9\Y  
  117.manufacturing overhead 制造费用 l"&iSq!3=  
  118.material requisition 领料单 8eCh5*_$  
  119.inventory-taking 存货盘点 TJcHqzcUc  
  120.bond certificate 债券 _x-2tnIxXv  
  121.stock certificate 股票 u3cg&lEgT  
  122.audit report 审计报告 XThU+s9  
  123.entity 被审计单位 yqJ>Z%)hf  
  124.addressee of the audit report 审计报告的收件人 1@-l@ P  
  125.unqualified opinion 无保留意见 YY>&R'3[  
  126.qualified opinion 保留意见 [ P*L`F  
  127.disclaimer of opinion 无法表示意见 Vs>e"czfm/  
  128.adverse opinion 否定意见
O|v 8.3[cT  
p-oE oA  
A (1)ABC 作业基础成本计算   YYe<StyH  
  A (2)absorbed overhead 已吸收制造费用 uw>y*OLU+  
  A (3)absorption costing 吸收成本计算 I_c?Ky8J_|  
  A (4)account 账户,报表   EAs^i+/  
  A (5)accounting postulate 会计假设   OK@yMGz1I  
  A (6)accounting series release 会计公告文件   QVb{+`.7  
  A (7)accounting valuation 会计计价   R{B5{~m>W@  
  A (8)account sale 承销清单 1[Q~&Q C  
  A (9)accountability concept 经营责任概念   g |]Hm*  
  A (10)accountancy 会计职业   ?U:c\TA,m  
  A (11)accountant 会计师   gxDyCL$h3  
  A (12)accounting 会计   - Lsl  
  A (13)agency cost 代理成本   $?&distJ  
  A (14)accounting bases 会计基础   ( ^ J2(  
  A (15)accounting manual 会计手册   wG 5H^>6u>  
  A (16)accounting period 会计期间   eH;{Ln  
  A (17)accounting policies 会计方针   43`Atw`\  
  A (18)accounting rate of return 会计报酬率   0LWV.OIIC  
  A (19)accounting reference date 会计参照日   u\K`TWb%  
  A (20)accounting reference period 会计参照期间   4SkCV  
  A (21)accrual concept 应计概念   khP Ub,  
  A (22)accrual expenses 应计费用   "v'%M({  
  A (23)acid test ration 速动比率(酸性测试比率)   JWQd6JQ_~V  
  A (24)acquisition 购置   pSx}:u^am  
  A (25)acquisition accounting 收购会计   Q2gz\N  
  A (26)activity based accounting 作业基础成本计算   4?`*# DPl  
  A (27)adjusting events 调整事项   f 0/q{*  
  A (28)administrative expenses 行政管理费   m*AiP]Qu  
  A (29)advice note 发货通知   ) Cm95,Y  
  A (30)amortization 摊销   I_`$$-|  
  A (31)analytical review 分析性检查   ;0dl  
  A (32)annual equivalent cost 年度等量成本法   g s%[Cv  
  A (33)annual report and accounts 年度报告和报表   u~'j?K.^  
  A (34)appraisal cost 检验成本   RHI?_gf&  
  A (35)appropriation account 盈余分配账户   s8*Q@0  
  A (36)articles of association 公司章程细则   vf!lhV-UG+  
  A (37)assets 资产   O2~Q(q'   
  A (38)assets cover 资产保障   \NL*$SnxP  
  A (39)asset value per share 每股资产价值   No'Th7=|S  
  A (40)associated company 联营公司   r#mH[|@W~  
  A (41)attainable standard 可达标准   <a(739IF   
ATD4 %|a9h  
 A (42)attributable profit 可归属利润    _dVA^m  
  A (43)audit 审计   RbEtNwG@c  
  A (44)audit report 审计报告   jq[Q>"f  
  A (45)auditing standards 审计准则   *)T7DN8  
  A (46)authorized share capital 额定股本   e$-Y>Dd  
  A (47)available hours 可用小时   X$< CIZ  
  A (48)avoidable costs 可避免成本 ?[8s`caK.  
  B (49)back-to-back loan 易币贷款   xf 3/J{n3  
  B (50)backflush accounting 倒退成本计算   GS,}]c=  
  B (51)bad debts 坏帐   l=>FoJf!*<  
  B (52)bad debts ratio 坏帐比率   WQNFHRfO*n  
  B (53)bank charges 银行手续费   JF9r[%  
  B (54)bank overdraft 银行透支   =nUzBL%~  
  B (55)bank reconciliation 银行存款调节表   p v*f]Yzx  
  B (56)bank statement 银行对账单   9d+z?J:  
  B (57)bankruptcy 破产   1{CVd m<9  
  B (58)basis of apportionment 分摊基础   jGn2Q L  
  B (59)batch 批量   Hy2~D:34  
  B (60)batch costing 分批成本计算   $mst\]&;  
  B (61)beta factor B(市场)风险因素   ?fvK<0S`  
  B (62)bill 账单   : UDh{GQ*  
  B (63)bill of exchange 汇票   %xwtG:IKEV  
  B (64)bill of landing 提单   ghaO#kI  
  B (65)bill of materials 用料预计单   ej]>*n  
  B (66)bill payable 应付票据   p~<d8n4UH  
  B (67)bill receivable 应收票据   %xN91j["  
  B (68)bin card 存货记录卡   $_u)~O4$  
  B (69)bonus 红利   s, 8g^aF4  
  B (70)book-keeping 薄记   MgQb" qx  
  B (71)Boston classification 波士顿分类   . L]!*  
  B (72)breakeven chart 保本图   kIH)>euZ  
  B (73)breakeven point 保本点   3Ebkq[/*%  
  B (74)breaking-down time 复位时间   3\?yjL^  
  B (75)budget 预算   ;<s0~B#9}  
  B (76)budget center 预算中心   y.WEO>   
  B (77)budget cost allowance 预算成本折让   wGx*Xy1n<  
  B (78)budget manual 预算手册   ~ =c[?:  
  B (79)budget period 预算期间   T3/Gl 6f  
  B (80)budgetary control 预算控制   IUwMIHq&sW  
  B (81)budgeted capacity 预算生产能力   e`t-:~'  
  B (82)burden 制造费用   fTV3lyk  
  B (83)business center 经营中心   @l&>C#K\  
  B (84)business entity 营业个体   j<-YK4.t  
  B (85)business unit 经营单位   &&|c-mD+*  
 B (86)buy-out management 管理性购买产权   { VFr8F0*H  
  B (87)by-product 副产品 Eh.NJI(  
  C (88)called-up share capital 催缴股本   5H/D~hr&  
  C (89)capacity 生产能力   ),U>AiF]  
  C (90)capacity ratios 生产能力比率   j<'ZO)q`Q  
  C (91)capital 资本   ~d&W;mef-  
  C (92)capital assets pricing model资本资产计价模式   m 3"|$0C~  
  C (93)capital commitment 承诺资本   oz?pE[[tm  
  C (94)capital employed 已运用的资本   !^(?C@TQ  
  C (95)capital expenditure 资本支出   s)V<dm;T  
  C (96)capital expenditureauthorization 资本支出核准   p7]V1w:  
  C (97)capital expenditure control 资本支出控制   5c6?$v /  
  C (98)capital expenditure proposal资本支出申请   dW"=/UW  
  C (99)capital funding planning 资本基金筹集计划   zr1A4 %S"  
  C (100)capital gain 资本收益   1zJ )x?  
  C (101)capital investment appraisal资本投资评估   F@kd[>/[  
  C (102)capital maintenance 资本保全   94 GF8P  
  C (103)capital resource planning 资本资源计划   @LR:^>&*  
  C (104)capital surplus 资本盈余   $ g]'$PB  
  C (105)capital turnover 资本周转率   9\a;75a  
  C (106)card 记录卡   ^Z:qlYZ  
  C (107)cash 现金   ^n<o,K4\}  
  C (108)cash account 现金账户   L [=JHW  
  C (109)cash book 现金账薄   SR*KZ1U  
  C (110)cash cow 金牛产品   pJ3Yjm[l  
  C (111)cash flow 现金流量   "DU1k6XC  
  C (112)cash discounted 现金贴现   rCgoU xW`  
  C (113)cash flow budget 现金流量预算   NT<vs"<B  
  C (114)cash flow statement 现金流量表   <%:,{u6  
  C (115)cash ledger 现金分类账   NVq3h\[X  
  C (116)cash limit 现金限额   45$F cK  
  C (117)CCA 现时成本会计   Z-rHYfa4  
  C (118)center 中心    &WoS(^  
  C (119)changeover time 变更时间   -)$5[jM]  
  C (120)chartered entity 特许经济个体   FR? \H"'x  
  C (121)cheque 支票   p2uZ*sY(D  
  C (122)cheque register 支票登记薄   gP:H_nVh  
  C (123)coin analysis 零钱分类   0XUWK@)P  
  C (124)classification 分类   KBy*QA  
  C (125)clock card 工时卡   /zZ";4  
  C (126)code 代码   y8CH=U[  
  C (127)commitment accounting 承诺确认会计   $ {5|{`  
  C (128)common cost 共同成本   S_dM{.!Z(,  
  C (129)company limited byguarantee 有限担保责任公司   M Qlx&.>  
C (130)company limited shares 股份有限公司   DNy 6Kw  
  C (131)competitive position 竞争能力状况   Eao^/MKx-  
  C (132)concept 概念   ZBl!7_[_  
  C (133)conglomerate 跨行业企业   j55;E E!  
  C (134)consistency concept 一致性概念   ~Rk ~Zn  
  C (135)consolidated accounts 合并报表   ="__*J#nze  
  C (136)consolidation accounting 合并会计   "6 \_/l  
  C (137)consortium 财团   dE ]yb|Ld  
  C (138)contingency plan 应急计划   u#~q86k  
  C (139)contingent liabilities 或有负债   O[<0\  
  C (140)continuous operation 连续生产   B"=w9w]  
  C (141)contra 抵消   _ 2E*  
  C (142)contract cost 合同成本   }>< v7  
  C (143)contract costing 合同成本计算   :~%{  
  C (144)contribution 贡献毛益   0mi$_Ld+  
  C (145)contribution centre 贡献中心   n|AV7c  
  C (146)contribution chart 贡献图   PiZU _~A  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   UTR`jXCg  
  C (148)contribution to salesration 贡献毛益对销售比率   P1IL ]  
  C (149)control 控制   ~3,k8C"pRq  
  C (150)control account 控制帐户   mVNHH!  
  C (151)control limits 控制限度   -wrVhCd~g]  
  C (152)controllability concept 可控制概念   wC`+^>WFo  
  C (153)controllable cost 可控制成本   Dwg_#GSr  
  C (154)conversion cost 加工成本   Dwuao`~Xm  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   caXSt2|'  
  C (156)corporate appraisal 公司评估   LMTz/M  
  C (157)corporate planning 公司计划   W ~qVZ(G*U  
  C (158)corporate social reporting 公司社会报告   Ic')L*i7O  
  C (159)corporation 股份公司   ?:+sjHzXT  
  C (160)cost 成本   Z|6,*XEc   
  C (161)cost account 成本帐户   s{ dgUX  
  C (162)cost accounting 成本会计   O"V;otlC  
  C (163)cost accounting manual 成本手册   o#9 Q   
  C (164)cost accounts calendar 成本报表的日历时间   "#G`F  
  C (165)cost adjustment 成本调整   ?`T-A\A=  
  C (166)cost allocation 成本分配   E) z=85;_p  
  C (167)cost apportionment 成本分摊   O =0j I  
  C (168)cost attribution 成本归属   =u 3YRqz  
  C (169)cost audit 成本审计   <tT.m[qg  
  C (170)cost behaviour 成本性态   fF]w[lLDv  
  C (171)cost benefit analysis 成本效益分析   , Aw Z%  
  C (172)cost center 成本中心   KuJNK uHa.  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个