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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 $>rfAs!  
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  1.audit   审计 <+1w' -  
  2.attestation   鉴证 ]v,y(yl  
  3.credibility   可信赖程度 u b>K ^  
  4.audit of financial statements 财务报表审计 r1[T:B'  
  5.agreed-upon procedures 执行商定程序 F]&J%i F[  
  6.high levels of assurance 高水平保证 JjO/u>A3;7  
  7.compilation 编制 ~\s &]L  
  8.reliability 可靠性 \#oV<MR  
  9.relevance 相关性 /$4?.qtu  
  10.professional skepticism 职业谨慎 yI)fu^  
  11.objectivity 客观性 @LMV?  
  12. professional competence 专业胜任能力 <x;[ H%  
  13.Senior/CPA-in-charge 项目经理 }d*sWSPu(  
  14.audit engagement letter 业务约定书 3SB7)8Id1  
  15.recurring audit 连续审计 cZK?kz_Y  
  16.the client 委托人 _itN.^  
  17.change CPA 更换注册会计 =<W[dV=W  
  18.the existing CPA 现任注册会计师 (pxz#B4  
  19.the successor CPA 后任注册会计师 P9cI{RI  
  20.the preceding CPA前任注册会计师 :V1ZeNw  
  21.issue the audit report 出具审计报告 D '_#?%3^  
  22.expert 专家 1bAp{u&  
  23.the board of directors 董事会 ] 8cX#N,M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ['YRY B  
  25.assess material misstatement risks评估重大错报风险 ~hw4gdtS  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {$eZF_}Y^  
  27.a general knowledge of —— 初步了解―――的情况 KUn5S&eB  
  28.a more knowledge of—— 进一步了解的情况 /(L1!BPP9m  
  29.the prior year‘s working papers 以前年度工作底稿 uRcuy/CY  
  30.minutes of meeting 会议纪要 {1&,6kJF&9  
  31.business risks 经营风险 "'dC>7*<  
  32.appropriateness 适当性 (Jr;:[4XC  
  33.accounting estimate 会计估计 iQj{J1V  
  34.management representations 管理层声明 x,*t/nzR  
  35.going concern assumption 持续经营假设 2&f=4b`Z  
  36.audit plan 审计计划 \z?;6A  
  37.significant audit areas 重点审计领域 IIEU{},}z  
  38.error 错误 (I 0t*Se  
  39.fraud舞弊 IHMyP~{  
  40.modified or additional procedures 修改或追加审计程序 Iur} Z Az  
  41.misappropriation of assets 侵占资产 TKydOw@P"  
  42.transactions without substance 虚假交易 #IJKMSGw?E  
  43.unusual pressures 异常压力 'WgwLE_  
  44.the suspected noncompliance 涉嫌存在违法行为 b#'a4j-u  
  45.materialiy 重要性 S|h  m  
  46.exceed the materiality level 超过重要性水平 KT?s \w  
  47.approach the materiality level 接近重要性水平 Nfvg[c  
  48.an acceptably low level 可接受水平 ~ a&j4E  
  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 g2_df3Q  
  50.misstatements or omissions 错报或漏报 8LKZ3Y|  
  51.aggregate 总计 AUpC HG7  
  52.subsequent events 期后事项 b,A1(_pzi  
  53.adjust the financial statements 调整财务报表 a5S/ O;ry  
  54.perform additional audit procedures 实施追加的审计程序 74OM tLL$  
  55.audit risk 审计风险 TzXl ?N  
  56.detection risk 检查风险 ^aoLry&i=  
  57.inappropriate audit opinion 不适当的审计意见 6>A8#VT  
  58.material misstatement 重大的错报 #ms98pw%5  
  59.tolerable misstatement 可容忍错报 -"L6^IH7  
  60.the acceptable level of detection risk 可接受的检查风险 :!\./z8v  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 SSC!BcC1  
  62.simall business 小规模企业 d)sl)qt}0  
  63.accounting system 会计系统 '2#fkH[.  
  64.test of control 控制测试 6&T1 ZY`  
  65.walk-through test 穿行测试 Q;M\P/f  
  66.communication 沟通 >D aS*r  
  67.flow chart 流程图 b)@x@3"O  
  68.reperformance of internal control 重新执行 0:8'Ov(  
  69.audit evidence 审计证据 Uij$ eBN  
  70.substantive procedures 实质性程序 gf>5xf{M  
  71.assertions 认定 &6EfybAt^_  
  72.esistence 存在 GTvb^+6  
  73.occurrence 发生 B9-=.2.WU  
  74.completeness 完整性 +w5?{J  
  75.rights and obligations 权利和义务 1OL~)X3  
  76.valuation and allocation 计价和分摊 y~[So ,G  
  77.cutoff 截止 RwKN  
  78.accuracy 准确性 jm"xf7  
  79.classification 分类 eL!6}y}W  
  80.inspection 检查 &YMj\KmlSg  
  81.supervision of counting 监盘 ?H?r!MZ%  
  82.observation 观察 i[n 1}E.@  
  83.confirmation 函证 B~rK3BS  
  84.computation 计算 ha 5\T'  
  85.analytical procedures 分析程序 WG n1pW  
  86.vouch 核对 "bH ~CG:Y  
  87.trace 追查 lHXH03  
  88.audit sampling 审计抽样 z{x -Vfd  
  89.error 误差 >MH@FnUL  
  90.expected error 预期误差 hSH-Ck@Qy  
  91.population 总体 Lf9h;z>#  
  92.sampling risk 抽样风险 g!uhy}  
  93.non- sampling risk 非抽样风险 #>'0C6Xn  
  94.sampling unit 抽样单位 Y._AzJ&B[  
  95.statistical sampling 统计抽样 &I=q%  
  96.tolerable error 可容忍误差 Mt`.|N;y!  
  97.the risk of under reliance 信赖不足风险 g9JtWgu  
  98.the risk of over reliance 信赖过度风险 FTe#@\I  
  99.the risk of incorrect rejection 误拒风险 "'L SLp  
  100. the risk of incorrect acceptance 误受风险 7Jk.U=vY  
  101.working trial balance 试算平衡表 hZy*E[i  
  102.index and cross-referencing 索引和交叉索引 WYL.J5O  
  103.cash receipt 现金收入 I%Z &i-33y  
  104.cash disbursement 现金支出 V96BtV sB  
  105.bank statement 银行对账单 W RCi!  
  106.bank reconciliation 银行存款余额调节表 l ki(_ @3  
  107.balance sheet date 资产负债表日 " B1' K8  
  108.net realizable value 可变现净值  o~B=[  
  109.storeroom 仓库 /~:ztv\$M"  
  110.sale invoice 销售发票 !Fi)-o  
  111.price list 价目表 lk|/N^8M  
  112.positive confirmation request 积极式询证函 04:Dbt~=?p  
  113.negative confirmation request 消极式询证函 |u[gI+TUE  
  114.purchase requisition 请购单 A@+.[[  
  115.receiving report 验收报告 QHK$  
  116.gross margin 毛利 sr4K-|@  
  117.manufacturing overhead 制造费用 j#,O,\  
  118.material requisition 领料单 6._):[_2  
  119.inventory-taking 存货盘点 Bb)J8,LQ  
  120.bond certificate 债券 RA}PM?D/  
  121.stock certificate 股票 ( _2eiE71  
  122.audit report 审计报告 $8)/4P?OL  
  123.entity 被审计单位 0Sk{P>A  
  124.addressee of the audit report 审计报告的收件人 [Pay<]c6g  
  125.unqualified opinion 无保留意见  I g`#U~  
  126.qualified opinion 保留意见 W7 $yE},z  
  127.disclaimer of opinion 无法表示意见 _" n4SXhq  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @Hzsud  
  A (2)absorbed overhead 已吸收制造费用 yd k  
  A (3)absorption costing 吸收成本计算 (@ Bw@9  
  A (4)account 账户,报表   UOyP6ej  
  A (5)accounting postulate 会计假设   h!.(7qdd  
  A (6)accounting series release 会计公告文件   ts ] +W!:  
  A (7)accounting valuation 会计计价   =S,^"D\Z:  
  A (8)account sale 承销清单 -Ac^#/[0  
  A (9)accountability concept 经营责任概念   +_<# 8v  
  A (10)accountancy 会计职业   R)v`ZF,/b  
  A (11)accountant 会计师   _v\QuI6  
  A (12)accounting 会计   ^,3 >}PU  
  A (13)agency cost 代理成本   O3Uu{'=0  
  A (14)accounting bases 会计基础   GC~::m~  
  A (15)accounting manual 会计手册   (/^&3xs9  
  A (16)accounting period 会计期间   j>U.(K  
  A (17)accounting policies 会计方针   <"-s N  
  A (18)accounting rate of return 会计报酬率   *+G K ?Ga  
  A (19)accounting reference date 会计参照日   x/ez=yd*l  
  A (20)accounting reference period 会计参照期间   +{s^"M2`  
  A (21)accrual concept 应计概念   2:]Sy4K{  
  A (22)accrual expenses 应计费用   ny}?+&K  
  A (23)acid test ration 速动比率(酸性测试比率)   N 4Ym[l  
  A (24)acquisition 购置   -Bc.<pFqp  
  A (25)acquisition accounting 收购会计   <rkF2-K,  
  A (26)activity based accounting 作业基础成本计算   tC;D 4i  
  A (27)adjusting events 调整事项   eu~ ;G H  
  A (28)administrative expenses 行政管理费   *ULXJZ%  
  A (29)advice note 发货通知   TS-[p d  
  A (30)amortization 摊销   .p&M@h w  
  A (31)analytical review 分析性检查   ]b[ 3 th*  
  A (32)annual equivalent cost 年度等量成本法   B::vOg77  
  A (33)annual report and accounts 年度报告和报表   Y=5hm  
  A (34)appraisal cost 检验成本   !U91  
  A (35)appropriation account 盈余分配账户   \(u P{,ML  
  A (36)articles of association 公司章程细则   h0GXN\xI  
  A (37)assets 资产   @8 pRIS"V  
  A (38)assets cover 资产保障   tIg_cY_y  
  A (39)asset value per share 每股资产价值   :%0Z  
  A (40)associated company 联营公司   35ng_,t $  
  A (41)attainable standard 可达标准   u`ZnxD>  
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 A (42)attributable profit 可归属利润   zpY8w#b  
  A (43)audit 审计   f}fM%0/5  
  A (44)audit report 审计报告   qU}[( 9~Ru  
  A (45)auditing standards 审计准则   [P<oyd@#  
  A (46)authorized share capital 额定股本   u}pLO9V"`  
  A (47)available hours 可用小时   _ H-Lt{k  
  A (48)avoidable costs 可避免成本 /rquI y^  
  B (49)back-to-back loan 易币贷款   J[^-k!9M  
  B (50)backflush accounting 倒退成本计算   CkOd>Kn  
  B (51)bad debts 坏帐   \X(.%5xC  
  B (52)bad debts ratio 坏帐比率   m$U2|5un&  
  B (53)bank charges 银行手续费   $+Xohtt  
  B (54)bank overdraft 银行透支   ?&[`=ZVn  
  B (55)bank reconciliation 银行存款调节表   ~;MRQE  
  B (56)bank statement 银行对账单   H:CwUFL  
  B (57)bankruptcy 破产   LE Y$St  
  B (58)basis of apportionment 分摊基础   bk V_ ^8  
  B (59)batch 批量   ^JH 4: h  
  B (60)batch costing 分批成本计算   }^=J]  
  B (61)beta factor B(市场)风险因素   s8R.?mhH=  
  B (62)bill 账单   NpSS/rd $  
  B (63)bill of exchange 汇票   ]":PO4M$*  
  B (64)bill of landing 提单   lLnD%*03  
  B (65)bill of materials 用料预计单   IF<jq\M  
  B (66)bill payable 应付票据   Zb@PwH4  
  B (67)bill receivable 应收票据   Nkc=@l {  
  B (68)bin card 存货记录卡   u-8,9  
  B (69)bonus 红利   q>,i `*  
  B (70)book-keeping 薄记   UF?qL1w  
  B (71)Boston classification 波士顿分类   t)5bHVx  
  B (72)breakeven chart 保本图   l@':mX3xd  
  B (73)breakeven point 保本点   "zv?qS  
  B (74)breaking-down time 复位时间   M-eX>}CDm  
  B (75)budget 预算   U1I2+;"#A  
  B (76)budget center 预算中心   g$uj<"^  
  B (77)budget cost allowance 预算成本折让   j2V^1  
  B (78)budget manual 预算手册   f`T#=6C4|  
  B (79)budget period 预算期间   K1jE_]@Z  
  B (80)budgetary control 预算控制   rq>@ 0i  
  B (81)budgeted capacity 预算生产能力   ,|D<De\v&  
  B (82)burden 制造费用   L_Z>*s&  
  B (83)business center 经营中心   yj- BLR5  
  B (84)business entity 营业个体   m#ID%[hg$  
  B (85)business unit 经营单位   ?nE<Aig  
 B (86)buy-out management 管理性购买产权   \#L}KW  
  B (87)by-product 副产品 !?,rcgi  
  C (88)called-up share capital 催缴股本   ?m0|>[j  
  C (89)capacity 生产能力   %R."  
  C (90)capacity ratios 生产能力比率   sZ_+6+ :  
  C (91)capital 资本   [8[g_  
  C (92)capital assets pricing model资本资产计价模式    `i;f  
  C (93)capital commitment 承诺资本   ji5c0WH  
  C (94)capital employed 已运用的资本   p4[cPt~C  
  C (95)capital expenditure 资本支出   U8 '}(  
  C (96)capital expenditureauthorization 资本支出核准   `5:b=^'D /  
  C (97)capital expenditure control 资本支出控制   ibha`  
  C (98)capital expenditure proposal资本支出申请   yHe%e1  
  C (99)capital funding planning 资本基金筹集计划   O(#DaFJv  
  C (100)capital gain 资本收益   M $ CnaH  
  C (101)capital investment appraisal资本投资评估   V_^p?Fi #  
  C (102)capital maintenance 资本保全   | bDUekjR  
  C (103)capital resource planning 资本资源计划   lG6P+ Z/nf  
  C (104)capital surplus 资本盈余   ?`8jn$W^  
  C (105)capital turnover 资本周转率   HW"@~-\  
  C (106)card 记录卡   @#rF8;  
  C (107)cash 现金   gAD,  
  C (108)cash account 现金账户   *d b,N'rK  
  C (109)cash book 现金账薄   G*^4+^Vz?  
  C (110)cash cow 金牛产品   >8PGyc*9  
  C (111)cash flow 现金流量   V^apDV\AV  
  C (112)cash discounted 现金贴现   NSI$uS6  
  C (113)cash flow budget 现金流量预算   n 'gU  
  C (114)cash flow statement 现金流量表   dg-nv]7  
  C (115)cash ledger 现金分类账   x}B3h9]  
  C (116)cash limit 现金限额   NCL!|  
  C (117)CCA 现时成本会计   gM>geWB<  
  C (118)center 中心   Y`3V&8X  
  C (119)changeover time 变更时间   wl7G6Y2  
  C (120)chartered entity 特许经济个体   LD /NMb  
  C (121)cheque 支票   db#svj*  
  C (122)cheque register 支票登记薄   _Oc5g5_{  
  C (123)coin analysis 零钱分类   _Fkz^B*  
  C (124)classification 分类   Kjzo>fIC{  
  C (125)clock card 工时卡   xl>8B/Zmf#  
  C (126)code 代码   |kGj }v3  
  C (127)commitment accounting 承诺确认会计   2+s#5K&i  
  C (128)common cost 共同成本   7 x#QkImQ  
  C (129)company limited byguarantee 有限担保责任公司   [0MNq]gxf  
C (130)company limited shares 股份有限公司   ^pwT8Bp  
  C (131)competitive position 竞争能力状况   (P'{A>aHl0  
  C (132)concept 概念   37<^Oly!  
  C (133)conglomerate 跨行业企业   Q ?xA))0  
  C (134)consistency concept 一致性概念   G{CKb{  
  C (135)consolidated accounts 合并报表   Cg_9V4h.C  
  C (136)consolidation accounting 合并会计   lWPh2k  
  C (137)consortium 财团   .7BJq?K.  
  C (138)contingency plan 应急计划   [eLMb)n  
  C (139)contingent liabilities 或有负债   )[wB:kG  
  C (140)continuous operation 连续生产   fQQj2> 3w  
  C (141)contra 抵消   717S3knlv  
  C (142)contract cost 合同成本   #fy3 i+  
  C (143)contract costing 合同成本计算   )5Wt(p:T6_  
  C (144)contribution 贡献毛益   D,\hRQ  
  C (145)contribution centre 贡献中心   WF] |-)vw  
  C (146)contribution chart 贡献图   t03X/%H  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ZSvU1T8  
  C (148)contribution to salesration 贡献毛益对销售比率   fj|X`,TiZ;  
  C (149)control 控制   T {:8,CiW  
  C (150)control account 控制帐户   L;h|Sk]{  
  C (151)control limits 控制限度   InA=ty]"_U  
  C (152)controllability concept 可控制概念   rHiBW!  
  C (153)controllable cost 可控制成本   Y6G`p  
  C (154)conversion cost 加工成本   ?xwLe  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   P](/5KrK  
  C (156)corporate appraisal 公司评估   Z\r?>2  
  C (157)corporate planning 公司计划   b|pp}il  
  C (158)corporate social reporting 公司社会报告   Yz)+UF,  
  C (159)corporation 股份公司   |BBo  
  C (160)cost 成本   9+#BU$*v  
  C (161)cost account 成本帐户   Cz|F%>y#  
  C (162)cost accounting 成本会计   ?t)Mt]("  
  C (163)cost accounting manual 成本手册   +wp!hk&C5  
  C (164)cost accounts calendar 成本报表的日历时间   2Q%*` vCuV  
  C (165)cost adjustment 成本调整   _9yW; i-  
  C (166)cost allocation 成本分配   >N~orSw%  
  C (167)cost apportionment 成本分摊   1>=%TIO)  
  C (168)cost attribution 成本归属   X2T _} {  
  C (169)cost audit 成本审计   ;;S9kNp^v  
  C (170)cost behaviour 成本性态   5[LDG/{Tys  
  C (171)cost benefit analysis 成本效益分析   ,Cd4 Q7T  
  C (172)cost center 成本中心   ?{L5=X@$$  
  C (173)cost driver 成本动因
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