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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 jxqKPMf>@%  
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  1.audit   审计 E+z"m|G  
  2.attestation   鉴证 W,f XHYst  
  3.credibility   可信赖程度 8;v/b3  
  4.audit of financial statements 财务报表审计 `'G1"CX  
  5.agreed-upon procedures 执行商定程序 z(eAhK}6?  
  6.high levels of assurance 高水平保证 "ph<V,lg  
  7.compilation 编制 y Q-{ CJ,  
  8.reliability 可靠性 {'a|$u+  
  9.relevance 相关性 H;c3 x"  
  10.professional skepticism 职业谨慎 Pr'Ij  
  11.objectivity 客观性 \e9rXh%  
  12. professional competence 专业胜任能力 952l1c!  
  13.Senior/CPA-in-charge 项目经理 0sfb$3y  
  14.audit engagement letter 业务约定书 $5\+Q W  
  15.recurring audit 连续审计 EE5mVC&  
  16.the client 委托人 2y5d  
  17.change CPA 更换注册会计 s8.SEk|pB  
  18.the existing CPA 现任注册会计师 tA8O( 9OV  
  19.the successor CPA 后任注册会计师 +SNjU"x  
  20.the preceding CPA前任注册会计师 O9ar|8y  
  21.issue the audit report 出具审计报告 b'%)?{E  
  22.expert 专家 Mq jdW   
  23.the board of directors 董事会 v3b +Ddp  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +3[8EM#g  
  25.assess material misstatement risks评估重大错报风险 4o|<zn  
  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 ^v5<*uf%m  
  27.a general knowledge of —— 初步了解―――的情况 #HTq \J!  
  28.a more knowledge of—— 进一步了解的情况  P0 9f  
  29.the prior year‘s working papers 以前年度工作底稿 7S2"e[-x  
  30.minutes of meeting 会议纪要 s("\]K  
  31.business risks 经营风险 \:4SN&I~  
  32.appropriateness 适当性 yJ4ZB/ZQ  
  33.accounting estimate 会计估计 1ne3CA=  
  34.management representations 管理层声明 mtmTlGp6Lc  
  35.going concern assumption 持续经营假设 C7Fx V2  
  36.audit plan 审计计划 G@zJf )u}  
  37.significant audit areas 重点审计领域 U:0Ma 6<  
  38.error 错误 ]j0/.pG  
  39.fraud舞弊 NwyNl  
  40.modified or additional procedures 修改或追加审计程序 0.[t EnLZ  
  41.misappropriation of assets 侵占资产 SQ DfDrYP  
  42.transactions without substance 虚假交易 8d7 NESYl  
  43.unusual pressures 异常压力 ?$#P =VK  
  44.the suspected noncompliance 涉嫌存在违法行为 g'AxJ  
  45.materialiy 重要性 =O3)tm;  
  46.exceed the materiality level 超过重要性水平 GfV#^qi  
  47.approach the materiality level 接近重要性水平 :%>)S  
  48.an acceptably low level 可接受水平 _FxeZ4\  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 &y&HxV  
  50.misstatements or omissions 错报或漏报 E>iN>  
  51.aggregate 总计 rK\9#[?x  
  52.subsequent events 期后事项 S,x';"  
  53.adjust the financial statements 调整财务报表 t:"3M iM=c  
  54.perform additional audit procedures 实施追加的审计程序 20# V?hX3  
  55.audit risk 审计风险 =!\Y;rk  
  56.detection risk 检查风险 /gn!="J  
  57.inappropriate audit opinion 不适当的审计意见 J7Mbv2D  
  58.material misstatement 重大的错报 [RF6mWQ  
  59.tolerable misstatement 可容忍错报 g`C\pdX"B  
  60.the acceptable level of detection risk 可接受的检查风险 03c8VKp'p  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 c\;_ jg  
  62.simall business 小规模企业 wYr*('uT  
  63.accounting system 会计系统 qw 03]a  
  64.test of control 控制测试 [ eb k u_  
  65.walk-through test 穿行测试 ~+C)0Yn  
  66.communication 沟通 c:[ ZknnCe  
  67.flow chart 流程图 & M:o(T  
  68.reperformance of internal control 重新执行 zdm2`D;~p  
  69.audit evidence 审计证据 z'7XGO'Lo  
  70.substantive procedures 实质性程序 RO @=&3s  
  71.assertions 认定 3l"8_zLP  
  72.esistence 存在 _u]%K-_  
  73.occurrence 发生  VeSQq  
  74.completeness 完整性 w+wtr[;wwL  
  75.rights and obligations 权利和义务 g^^pPV K_  
  76.valuation and allocation 计价和分摊 c]n"1YNm  
  77.cutoff 截止 *E]:VZl  
  78.accuracy 准确性 d^f rKPB  
  79.classification 分类 t3h){jZ  
  80.inspection 检查 d8iq9AP\o  
  81.supervision of counting 监盘 ia(`3r  
  82.observation 观察 jtUqrJFlQ  
  83.confirmation 函证 Qj'Ik `o  
  84.computation 计算 Au6Y]  
  85.analytical procedures 分析程序 H~^)^6)^T  
  86.vouch 核对 [N12X7O3  
  87.trace 追查 0HUylnXf0  
  88.audit sampling 审计抽样 !*f$*,=^  
  89.error 误差 : _tt9J  
  90.expected error 预期误差 S@ g(kIo]  
  91.population 总体 Q'qX`K+@`  
  92.sampling risk 抽样风险 ?(n v_O  
  93.non- sampling risk 非抽样风险 >ZW|wpO  
  94.sampling unit 抽样单位 5 5m\, UG7  
  95.statistical sampling 统计抽样 ',c~8U#q  
  96.tolerable error 可容忍误差 yRI XUCy  
  97.the risk of under reliance 信赖不足风险 \EsT1aT  
  98.the risk of over reliance 信赖过度风险 $rlrR'[H  
  99.the risk of incorrect rejection 误拒风险 C$0g2X  
  100. the risk of incorrect acceptance 误受风险 s<rV1D  
  101.working trial balance 试算平衡表 TkJ[N4'0  
  102.index and cross-referencing 索引和交叉索引 l&}}Io$?@  
  103.cash receipt 现金收入 N/ f7"~+`  
  104.cash disbursement 现金支出 wJNm}Wf  
  105.bank statement 银行对账单 #qh ,  
  106.bank reconciliation 银行存款余额调节表 yYaoA/0  
  107.balance sheet date 资产负债表日 3%hq<  
  108.net realizable value 可变现净值 r fzNw  
  109.storeroom 仓库 |JP19KFx'B  
  110.sale invoice 销售发票 X6",Xr! {  
  111.price list 价目表 &!OEd ]  
  112.positive confirmation request 积极式询证函 yIrJaS-  
  113.negative confirmation request 消极式询证函 IvT><8< G  
  114.purchase requisition 请购单 T N1pg  
  115.receiving report 验收报告 #c5jCy}n  
  116.gross margin 毛利 15,JD  
  117.manufacturing overhead 制造费用 "4;nnq  
  118.material requisition 领料单 |K"Q>V2y  
  119.inventory-taking 存货盘点 M `^[Y2 c  
  120.bond certificate 债券 ?oFd%|I  
  121.stock certificate 股票 * <\K-NSL  
  122.audit report 审计报告 Dlq !:dF{&  
  123.entity 被审计单位 Zym6btc  
  124.addressee of the audit report 审计报告的收件人 2lCFE)  
  125.unqualified opinion 无保留意见 sVK?sBs]  
  126.qualified opinion 保留意见 b7Jxv7$e  
  127.disclaimer of opinion 无法表示意见 Jsysk $R  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   EU%,tp   
  A (2)absorbed overhead 已吸收制造费用 /\c'kMAW!  
  A (3)absorption costing 吸收成本计算 L%T(H<G  
  A (4)account 账户,报表   @M]_],  
  A (5)accounting postulate 会计假设   jYFJk&c  
  A (6)accounting series release 会计公告文件   Bchv1KF  
  A (7)accounting valuation 会计计价   U}RBgPX!  
  A (8)account sale 承销清单 ;^5k_\  
  A (9)accountability concept 经营责任概念   {aUnOyX_  
  A (10)accountancy 会计职业   N-\N\uN  
  A (11)accountant 会计师   @"-\e|[N  
  A (12)accounting 会计   s*ZE`/SM3  
  A (13)agency cost 代理成本   XP:A"WK"  
  A (14)accounting bases 会计基础   P[ 2!D)A  
  A (15)accounting manual 会计手册   S^eem_C  
  A (16)accounting period 会计期间   6 Rl[M+Q  
  A (17)accounting policies 会计方针   C/!.VMl^  
  A (18)accounting rate of return 会计报酬率   sD:o 2(G*  
  A (19)accounting reference date 会计参照日   x#J9GP.  
  A (20)accounting reference period 会计参照期间   #$I@V4O;#  
  A (21)accrual concept 应计概念   ->8Kd1^F  
  A (22)accrual expenses 应计费用   P.'.KZJ:WD  
  A (23)acid test ration 速动比率(酸性测试比率)   U!aM63F3  
  A (24)acquisition 购置   vR!+ 8sy$  
  A (25)acquisition accounting 收购会计   P>V oA  
  A (26)activity based accounting 作业基础成本计算   z uV%`n  
  A (27)adjusting events 调整事项    :\\NK/"  
  A (28)administrative expenses 行政管理费   HIXAA?_eh=  
  A (29)advice note 发货通知   ;=Ma+d#  
  A (30)amortization 摊销   s-$ Wc) l  
  A (31)analytical review 分析性检查   H<(F$7Q!\  
  A (32)annual equivalent cost 年度等量成本法   /MGapmqV9  
  A (33)annual report and accounts 年度报告和报表   {^WK#$]  
  A (34)appraisal cost 检验成本   c ZYy+  
  A (35)appropriation account 盈余分配账户   n#lbfN 4  
  A (36)articles of association 公司章程细则   a!9'yc  
  A (37)assets 资产   fg^AEn1i  
  A (38)assets cover 资产保障   Alxf;[s  
  A (39)asset value per share 每股资产价值   c*;oR$VW  
  A (40)associated company 联营公司   #\0m(v  
  A (41)attainable standard 可达标准   3~~X,ZL  
wa"0`a:`;  
 A (42)attributable profit 可归属利润   'D+xs}\  
  A (43)audit 审计    }QFL  
  A (44)audit report 审计报告   u? =mh`  
  A (45)auditing standards 审计准则   'J,UKK\5  
  A (46)authorized share capital 额定股本   L4>14D\  
  A (47)available hours 可用小时   /Y #8.sr  
  A (48)avoidable costs 可避免成本 Q@VA@N=w  
  B (49)back-to-back loan 易币贷款   jHFjd'  
  B (50)backflush accounting 倒退成本计算   Lce,]z\ _  
  B (51)bad debts 坏帐   }r: "X<`  
  B (52)bad debts ratio 坏帐比率   |+Y-i4t  
  B (53)bank charges 银行手续费   v$y\X3)mB  
  B (54)bank overdraft 银行透支   @t%da^-HS"  
  B (55)bank reconciliation 银行存款调节表   -9b=-K.y  
  B (56)bank statement 银行对账单   _3`G ZeGV  
  B (57)bankruptcy 破产   4uXGp sL  
  B (58)basis of apportionment 分摊基础   $*C }iJsF  
  B (59)batch 批量   Kxsd@^E  
  B (60)batch costing 分批成本计算   gP% <<yl  
  B (61)beta factor B(市场)风险因素   !j6 k ]BgZ  
  B (62)bill 账单   TO6 F  
  B (63)bill of exchange 汇票   Y~UuT8-c  
  B (64)bill of landing 提单   QVT0.GzR  
  B (65)bill of materials 用料预计单   '12m4quO  
  B (66)bill payable 应付票据   ynsYU (  
  B (67)bill receivable 应收票据   xV>  .]  
  B (68)bin card 存货记录卡   #{6VdWZ  
  B (69)bonus 红利   +^AdD8U  
  B (70)book-keeping 薄记   K *@?BE  
  B (71)Boston classification 波士顿分类   A;co1,]gR  
  B (72)breakeven chart 保本图   K)'[^V Xh  
  B (73)breakeven point 保本点   !VD$uT  
  B (74)breaking-down time 复位时间   /@`"&@W'  
  B (75)budget 预算   {!I`EN]  
  B (76)budget center 预算中心   vPnS`&  
  B (77)budget cost allowance 预算成本折让   IVxJN(N^  
  B (78)budget manual 预算手册   O60T.MM`  
  B (79)budget period 预算期间   b 8@}Jv  
  B (80)budgetary control 预算控制   #un'?]tZF  
  B (81)budgeted capacity 预算生产能力   $ .tT  
  B (82)burden 制造费用   ie1~QQ  
  B (83)business center 经营中心   J_)F/S!T  
  B (84)business entity 营业个体   Hcf"u&%  
  B (85)business unit 经营单位   4rhHvp  
 B (86)buy-out management 管理性购买产权   4-bM90&1t  
  B (87)by-product 副产品 l"J#Pvi  
  C (88)called-up share capital 催缴股本   >l0Qd1   
  C (89)capacity 生产能力   #66i! }  
  C (90)capacity ratios 生产能力比率    l7t  
  C (91)capital 资本   ^iH[ 22 b4  
  C (92)capital assets pricing model资本资产计价模式   "smU5 s,P  
  C (93)capital commitment 承诺资本   OdNo2SO  
  C (94)capital employed 已运用的资本   ;1~n |IY  
  C (95)capital expenditure 资本支出   }oD^tU IK  
  C (96)capital expenditureauthorization 资本支出核准   x1~AY/)v  
  C (97)capital expenditure control 资本支出控制   V d J  
  C (98)capital expenditure proposal资本支出申请   1#Vd)vSP  
  C (99)capital funding planning 资本基金筹集计划   $}4ao2  
  C (100)capital gain 资本收益   }X9 &!A8z  
  C (101)capital investment appraisal资本投资评估   i6bUJtL  
  C (102)capital maintenance 资本保全   1 Ne;U/  
  C (103)capital resource planning 资本资源计划   !~zn*Hm  
  C (104)capital surplus 资本盈余   ` 0 @m,  
  C (105)capital turnover 资本周转率   Lum=5zDo  
  C (106)card 记录卡   oyiG04H&  
  C (107)cash 现金   6EY\  
  C (108)cash account 现金账户   b0 }dy\dnQ  
  C (109)cash book 现金账薄   X[/7vSqZ@w  
  C (110)cash cow 金牛产品   ;Q t%>Uo8  
  C (111)cash flow 现金流量   \FO`WUAF  
  C (112)cash discounted 现金贴现   C#[P<=v  
  C (113)cash flow budget 现金流量预算   $JOtUB{  
  C (114)cash flow statement 现金流量表   GN(,`y  
  C (115)cash ledger 现金分类账   }  #<Rs  
  C (116)cash limit 现金限额   )W_akUL  
  C (117)CCA 现时成本会计   R.1. LB  
  C (118)center 中心   kh}h(z^  
  C (119)changeover time 变更时间   -I4@6v E,  
  C (120)chartered entity 特许经济个体   ;~1xhpTk  
  C (121)cheque 支票   Ho#nM_ q  
  C (122)cheque register 支票登记薄   E g&5tAyM  
  C (123)coin analysis 零钱分类   8yIBx%"4MH  
  C (124)classification 分类   P*[wB_^&UP  
  C (125)clock card 工时卡   F^.]g@g.|  
  C (126)code 代码   O\!'Ds+gX  
  C (127)commitment accounting 承诺确认会计   LT)I ?ud  
  C (128)common cost 共同成本   InL_JobE8r  
  C (129)company limited byguarantee 有限担保责任公司    "O# V/(  
C (130)company limited shares 股份有限公司   Ca5LLG  
  C (131)competitive position 竞争能力状况   B3yTN6-  
  C (132)concept 概念   .Tl,Ek(  
  C (133)conglomerate 跨行业企业   "kFNOyj3\  
  C (134)consistency concept 一致性概念   2asRJ97qES  
  C (135)consolidated accounts 合并报表   N*[b 26  
  C (136)consolidation accounting 合并会计   p/eaO{6 6  
  C (137)consortium 财团   t!xdKX& }  
  C (138)contingency plan 应急计划   'Jek< 5  
  C (139)contingent liabilities 或有负债   ]D~Ibv{Y  
  C (140)continuous operation 连续生产   P];0,;nF  
  C (141)contra 抵消   Ne;0fk O  
  C (142)contract cost 合同成本   ;I@\}!%H  
  C (143)contract costing 合同成本计算   Y9-F\t=~  
  C (144)contribution 贡献毛益   0`V=x+*,  
  C (145)contribution centre 贡献中心   .(8 V  
  C (146)contribution chart 贡献图   .p Mwa  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   xxg/vaQt=s  
  C (148)contribution to salesration 贡献毛益对销售比率   E>/~:  
  C (149)control 控制   4C?4M;  
  C (150)control account 控制帐户   UvU@3[fw  
  C (151)control limits 控制限度   ^?0'\Z  
  C (152)controllability concept 可控制概念   : &n F>  
  C (153)controllable cost 可控制成本   |Ch ,C  
  C (154)conversion cost 加工成本   /]0SF_dZ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   FzSL[S4i  
  C (156)corporate appraisal 公司评估   cDYO Ju.  
  C (157)corporate planning 公司计划   uF[*@N  
  C (158)corporate social reporting 公司社会报告   0nBDF79  
  C (159)corporation 股份公司   [jCYj0Qf8  
  C (160)cost 成本   "*`!.9pt  
  C (161)cost account 成本帐户   CY.92I@S  
  C (162)cost accounting 成本会计   SXe1Q8;  
  C (163)cost accounting manual 成本手册   ]a.^F  
  C (164)cost accounts calendar 成本报表的日历时间   2~QJ]qo=  
  C (165)cost adjustment 成本调整   R -<8j`[0  
  C (166)cost allocation 成本分配   >hSu1s:  
  C (167)cost apportionment 成本分摊   )/[L)-~y~  
  C (168)cost attribution 成本归属   G=gU|& (  
  C (169)cost audit 成本审计   x)Zm5&"Gg  
  C (170)cost behaviour 成本性态   ,B_tAg4~  
  C (171)cost benefit analysis 成本效益分析   $0OOH4  
  C (172)cost center 成本中心   Al@. KTK  
  C (173)cost driver 成本动因
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