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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 x_(K%0+Ca  
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  1.audit   审计 i\K88B&24  
  2.attestation   鉴证 F*4G@)  
  3.credibility   可信赖程度 2UBAk')O}  
  4.audit of financial statements 财务报表审计 (;N#Gqb6l  
  5.agreed-upon procedures 执行商定程序 c11;(  
  6.high levels of assurance 高水平保证 vcP_gJz  
  7.compilation 编制 & }_tALg  
  8.reliability 可靠性 kWC xc0  
  9.relevance 相关性 7G Jhc  
  10.professional skepticism 职业谨慎 )[E7\pc  
  11.objectivity 客观性 {JfL7%  
  12. professional competence 专业胜任能力 (|tR>R.Wxg  
  13.Senior/CPA-in-charge 项目经理 DKNcp8<J  
  14.audit engagement letter 业务约定书 h;OHpvk  
  15.recurring audit 连续审计 5VGZ5,+<<  
  16.the client 委托人 Ud#xgs'  
  17.change CPA 更换注册会计 FaaxfcIfkw  
  18.the existing CPA 现任注册会计师 E6?0/"  
  19.the successor CPA 后任注册会计师 h~=~csya:  
  20.the preceding CPA前任注册会计师 i`w&{WTRQ  
  21.issue the audit report 出具审计报告 aMxM3"  
  22.expert 专家  "'Q~&B;@  
  23.the board of directors 董事会 8'Q&FW3"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 GCxmqoQ  
  25.assess material misstatement risks评估重大错报风险 8;3I:z&muQ  
  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 ~x+&cA-0A2  
  27.a general knowledge of —— 初步了解―――的情况 zpcO7AY~  
  28.a more knowledge of—— 进一步了解的情况 +rDKx(Rk  
  29.the prior year‘s working papers 以前年度工作底稿 0"mr*hyj  
  30.minutes of meeting 会议纪要 :;&3"-  
  31.business risks 经营风险 U@}P]'`'f  
  32.appropriateness 适当性 t+Qx-sW  
  33.accounting estimate 会计估计 ]1q`N7  
  34.management representations 管理层声明 Ed#Hilk'  
  35.going concern assumption 持续经营假设 1E$^ul-v  
  36.audit plan 审计计划 H_u%e*W  
  37.significant audit areas 重点审计领域 Ol8Yf.e_  
  38.error 错误 h9&0"LHr  
  39.fraud舞弊 87R$Y> V  
  40.modified or additional procedures 修改或追加审计程序 %^iBTfq2hc  
  41.misappropriation of assets 侵占资产 [3v&j_  
  42.transactions without substance 虚假交易 J c:j7}OOV  
  43.unusual pressures 异常压力 'lgS;ItpKu  
  44.the suspected noncompliance 涉嫌存在违法行为 u)Vn7 zh  
  45.materialiy 重要性 6MQyr2c  
  46.exceed the materiality level 超过重要性水平 3AcDW6x|  
  47.approach the materiality level 接近重要性水平 \"+}-!wr  
  48.an acceptably low level 可接受水平 jZ,=tF  
  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 K6nNrd}p:  
  50.misstatements or omissions 错报或漏报 h- %RSei 5  
  51.aggregate 总计 |u[@g`Z  
  52.subsequent events 期后事项 sGGi7 %  
  53.adjust the financial statements 调整财务报表 wf~n>e^e  
  54.perform additional audit procedures 实施追加的审计程序 ca:Vdrw`  
  55.audit risk 审计风险 fs, >X!l+  
  56.detection risk 检查风险 8~iggwZ~h"  
  57.inappropriate audit opinion 不适当的审计意见 rpL]5e !  
  58.material misstatement 重大的错报 _$T.N  
  59.tolerable misstatement 可容忍错报 '.XR,\g>  
  60.the acceptable level of detection risk 可接受的检查风险 4B Jw+EV8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 o r[! C %  
  62.simall business 小规模企业 %)y-BdSp.  
  63.accounting system 会计系统 Y>CZ  
  64.test of control 控制测试 $T*g@]   
  65.walk-through test 穿行测试 [h0)V(1KR  
  66.communication 沟通 6I\4Yv$N  
  67.flow chart 流程图 Ol X otp8  
  68.reperformance of internal control 重新执行 W'Y#(N[ktP  
  69.audit evidence 审计证据 zCj#Nfm  
  70.substantive procedures 实质性程序 .:Zb~  
  71.assertions 认定 mHc5NkvQC  
  72.esistence 存在 mzn#4;m$  
  73.occurrence 发生 2Jt*s$  
  74.completeness 完整性 |N5|B Q(y$  
  75.rights and obligations 权利和义务 xepp."O  
  76.valuation and allocation 计价和分摊 Gp1?drF6  
  77.cutoff 截止 7Dz-xM_?  
  78.accuracy 准确性 35~1$uRA  
  79.classification 分类 Y58et9gRO  
  80.inspection 检查 Ym9~/'%]  
  81.supervision of counting 监盘 hJ~=eYK?J  
  82.observation 观察 ov|pXi<e  
  83.confirmation 函证 B\quXE)  
  84.computation 计算 j$r2=~1  
  85.analytical procedures 分析程序 3:3>k 8  
  86.vouch 核对 sE\Cv2Gx  
  87.trace 追查 Vd A!tL  
  88.audit sampling 审计抽样 o AM)<#U>  
  89.error 误差 D3C3_ @*  
  90.expected error 预期误差 !Gh*Vtd8-  
  91.population 总体 5:SS2>~g  
  92.sampling risk 抽样风险 "E7YCZQR  
  93.non- sampling risk 非抽样风险 jR^_1bu  
  94.sampling unit 抽样单位 EskD)Sl   
  95.statistical sampling 统计抽样 DP!~WkU~  
  96.tolerable error 可容忍误差 ,xy$h }g  
  97.the risk of under reliance 信赖不足风险 d08:lYQ  
  98.the risk of over reliance 信赖过度风险 4X$|jGQ\  
  99.the risk of incorrect rejection 误拒风险 J|DY /v  
  100. the risk of incorrect acceptance 误受风险 R- 1C#R[  
  101.working trial balance 试算平衡表 q'`LwAU}  
  102.index and cross-referencing 索引和交叉索引 1oL3y;>iL  
  103.cash receipt 现金收入 fD2 )/5j1  
  104.cash disbursement 现金支出 oN=>U"<\1  
  105.bank statement 银行对账单 Mo[ yRRS#  
  106.bank reconciliation 银行存款余额调节表 C]ef `5NR]  
  107.balance sheet date 资产负债表日 yjIA`5^  
  108.net realizable value 可变现净值 Lwkl*  
  109.storeroom 仓库 [(Ihue  
  110.sale invoice 销售发票 f_ |=EQ  
  111.price list 价目表 6~a4-5;>z  
  112.positive confirmation request 积极式询证函 d, 0Klew  
  113.negative confirmation request 消极式询证函 !OMl-:KUzE  
  114.purchase requisition 请购单 >ui;B$=  
  115.receiving report 验收报告 `5MK(K :  
  116.gross margin 毛利 |L(h+/>aWX  
  117.manufacturing overhead 制造费用 uMK8V_p*?  
  118.material requisition 领料单 G)&S%R!i\N  
  119.inventory-taking 存货盘点 S X[  
  120.bond certificate 债券 # 2?3B  
  121.stock certificate 股票 0G(|`xG1q  
  122.audit report 审计报告 !iU$-/,1e  
  123.entity 被审计单位 ?I ;PJj  
  124.addressee of the audit report 审计报告的收件人 TECp!`)j"  
  125.unqualified opinion 无保留意见 3?<LWrhV3  
  126.qualified opinion 保留意见 m tVoA8(6  
  127.disclaimer of opinion 无法表示意见 5GDg_9Bz  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   pLtK:Z  
  A (2)absorbed overhead 已吸收制造费用 SL?YU(a  
  A (3)absorption costing 吸收成本计算 QNGp+xUHJ9  
  A (4)account 账户,报表   pSodT G$E  
  A (5)accounting postulate 会计假设   N;i\.oY  
  A (6)accounting series release 会计公告文件   $ <Mf#.8%  
  A (7)accounting valuation 会计计价   3|4<SMm  
  A (8)account sale 承销清单 wnHfjF  
  A (9)accountability concept 经营责任概念   Te7xj8<  
  A (10)accountancy 会计职业   T (? CDc+  
  A (11)accountant 会计师   YhL^kM@c  
  A (12)accounting 会计   q5\iQ2f{WV  
  A (13)agency cost 代理成本   T%SK";PAU$  
  A (14)accounting bases 会计基础   ^n*:zmD  
  A (15)accounting manual 会计手册   $Ao' mT  
  A (16)accounting period 会计期间   1Hs'YzvY  
  A (17)accounting policies 会计方针   4X5KrecNr  
  A (18)accounting rate of return 会计报酬率   ! EGpI@  
  A (19)accounting reference date 会计参照日   {pC$jd>T  
  A (20)accounting reference period 会计参照期间   [I}xR(a@n  
  A (21)accrual concept 应计概念   q$'[&&_  
  A (22)accrual expenses 应计费用   OOnhT  
  A (23)acid test ration 速动比率(酸性测试比率)   j eyGIY  
  A (24)acquisition 购置   Hd_,`W@  
  A (25)acquisition accounting 收购会计   qD,/Qu6 2  
  A (26)activity based accounting 作业基础成本计算   a7jE*%f9  
  A (27)adjusting events 调整事项   Uz%2{HB@{  
  A (28)administrative expenses 行政管理费   $0Un'"`S  
  A (29)advice note 发货通知   k zC4V  
  A (30)amortization 摊销   >~L0M  
  A (31)analytical review 分析性检查   3zMaHh)mj  
  A (32)annual equivalent cost 年度等量成本法   \6%`)p  
  A (33)annual report and accounts 年度报告和报表   O"J"H2}S  
  A (34)appraisal cost 检验成本   >tm4Rg~y  
  A (35)appropriation account 盈余分配账户   v[O?7Np  
  A (36)articles of association 公司章程细则   |v_ttJ;+Y  
  A (37)assets 资产   a&u!KAQ  
  A (38)assets cover 资产保障   JthU' "K  
  A (39)asset value per share 每股资产价值    vPAL,  
  A (40)associated company 联营公司   ,>Dpt <  
  A (41)attainable standard 可达标准   @ Y!B~  
YmLpGqNv  
 A (42)attributable profit 可归属利润   | nBZ:$D  
  A (43)audit 审计   ?nZe.z-%6  
  A (44)audit report 审计报告   k\IdKiOj!D  
  A (45)auditing standards 审计准则   9V>C %I  
  A (46)authorized share capital 额定股本   YI2x*t!  
  A (47)available hours 可用小时   M,<UnAVP-  
  A (48)avoidable costs 可避免成本 hp@F\9j  
  B (49)back-to-back loan 易币贷款   ZtY?X- 4_  
  B (50)backflush accounting 倒退成本计算   0{-?Wy  
  B (51)bad debts 坏帐   ~ /rKKc  
  B (52)bad debts ratio 坏帐比率   ahFK^ #s  
  B (53)bank charges 银行手续费   rA}mp]  
  B (54)bank overdraft 银行透支   JA4}B wn  
  B (55)bank reconciliation 银行存款调节表   X2'XbG 3  
  B (56)bank statement 银行对账单   M"6J"s  
  B (57)bankruptcy 破产   `W.g1"o8W4  
  B (58)basis of apportionment 分摊基础   wV\G$|Y  
  B (59)batch 批量   X6xs@tgQ  
  B (60)batch costing 分批成本计算   [}dPn61  
  B (61)beta factor B(市场)风险因素   FcyF E~>2  
  B (62)bill 账单   . Ctd$  
  B (63)bill of exchange 汇票   z>)lp$  
  B (64)bill of landing 提单   bmJdZD7-<k  
  B (65)bill of materials 用料预计单   eOx8D|^W  
  B (66)bill payable 应付票据   =]1cVnPI  
  B (67)bill receivable 应收票据   6W:FT Pt44  
  B (68)bin card 存货记录卡   rp|A88Q/!  
  B (69)bonus 红利   L nyow}  
  B (70)book-keeping 薄记   D;[%*q*  
  B (71)Boston classification 波士顿分类   ]}n|5  
  B (72)breakeven chart 保本图   t:b}Mo0  
  B (73)breakeven point 保本点   s"p\-Z  
  B (74)breaking-down time 复位时间   N?O^"  
  B (75)budget 预算   &"7+k5O  
  B (76)budget center 预算中心   \["I.gQ  
  B (77)budget cost allowance 预算成本折让   dVZ~n4  
  B (78)budget manual 预算手册   wCu!dxT|,  
  B (79)budget period 预算期间   Dw$RHogb~y  
  B (80)budgetary control 预算控制   NMUF)ksjN  
  B (81)budgeted capacity 预算生产能力   t%Bh'HkG  
  B (82)burden 制造费用   k{U[ U1j  
  B (83)business center 经营中心   E&f/*V^  
  B (84)business entity 营业个体   Ctx>#uN6  
  B (85)business unit 经营单位   .9?GKD  
 B (86)buy-out management 管理性购买产权   N#XC%66qy!  
  B (87)by-product 副产品 A (H2Gt D  
  C (88)called-up share capital 催缴股本   'S*]JZ1  
  C (89)capacity 生产能力   !M(SEIc4A  
  C (90)capacity ratios 生产能力比率   >< VUly  
  C (91)capital 资本   Ao#bR Em  
  C (92)capital assets pricing model资本资产计价模式   6OqF-nso[E  
  C (93)capital commitment 承诺资本   3*\hGt,ZP  
  C (94)capital employed 已运用的资本   &h_Y?5kK  
  C (95)capital expenditure 资本支出   b_7LSp  
  C (96)capital expenditureauthorization 资本支出核准   `I(ap{  
  C (97)capital expenditure control 资本支出控制   q(A_k+NL  
  C (98)capital expenditure proposal资本支出申请   'p@m`)Z  
  C (99)capital funding planning 资本基金筹集计划   ,<Wt8'e  
  C (100)capital gain 资本收益   i:jns>E  
  C (101)capital investment appraisal资本投资评估   [f}`reRlZ  
  C (102)capital maintenance 资本保全   \S&OAe/b  
  C (103)capital resource planning 资本资源计划   f4&;l|R0a  
  C (104)capital surplus 资本盈余   ?FwHqyFVlQ  
  C (105)capital turnover 资本周转率   GVfRy@7n  
  C (106)card 记录卡   *9aI\#}  
  C (107)cash 现金   h B_p  
  C (108)cash account 现金账户   v6Wz:|G/u  
  C (109)cash book 现金账薄   Z?V vFEt%  
  C (110)cash cow 金牛产品    J%T=FU  
  C (111)cash flow 现金流量   z ?F`)}  
  C (112)cash discounted 现金贴现   f1sp6S0V\  
  C (113)cash flow budget 现金流量预算   2cSc 8  
  C (114)cash flow statement 现金流量表   ]2YC7  
  C (115)cash ledger 现金分类账   Mpco8b-b  
  C (116)cash limit 现金限额   DLD9  
  C (117)CCA 现时成本会计   p.b#RY  
  C (118)center 中心   fjY:u,5V_  
  C (119)changeover time 变更时间   YY(_g|;?8  
  C (120)chartered entity 特许经济个体   m(D-?mhL  
  C (121)cheque 支票   %oquHkX%OJ  
  C (122)cheque register 支票登记薄   Ro4!y:2|  
  C (123)coin analysis 零钱分类   Qvel#*-4  
  C (124)classification 分类   L\5:od[E P  
  C (125)clock card 工时卡   _18Z]XtX  
  C (126)code 代码   ii>^]iT  
  C (127)commitment accounting 承诺确认会计   yE(<F2  
  C (128)common cost 共同成本   0C\cM92o  
  C (129)company limited byguarantee 有限担保责任公司   esq~Ehr=  
C (130)company limited shares 股份有限公司    R&g&BF  
  C (131)competitive position 竞争能力状况   LC$M_Cpw  
  C (132)concept 概念   V?mk*CU  
  C (133)conglomerate 跨行业企业   0AF,} &$  
  C (134)consistency concept 一致性概念   uy~$ :0o  
  C (135)consolidated accounts 合并报表   3Bvz& `\  
  C (136)consolidation accounting 合并会计   Y3s8@0b3  
  C (137)consortium 财团   mN.  
  C (138)contingency plan 应急计划   c;!| =  
  C (139)contingent liabilities 或有负债   >AY9 F|:  
  C (140)continuous operation 连续生产   qnnRS  
  C (141)contra 抵消   i_QiE2d  
  C (142)contract cost 合同成本   O*!f%}  
  C (143)contract costing 合同成本计算   ^f-)gZ&  
  C (144)contribution 贡献毛益   eVB43]g  
  C (145)contribution centre 贡献中心   F!Cn'*  
  C (146)contribution chart 贡献图   T 1_B0H2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hl] y):  
  C (148)contribution to salesration 贡献毛益对销售比率   ,-8Xb+!8I  
  C (149)control 控制   uXvE>VpJG  
  C (150)control account 控制帐户   -#R`n'/  
  C (151)control limits 控制限度   ;uv$>F auk  
  C (152)controllability concept 可控制概念   m1X*I  
  C (153)controllable cost 可控制成本   ~ 4Mz:h^  
  C (154)conversion cost 加工成本   3orL;(.G  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   XD|Xd|/ {  
  C (156)corporate appraisal 公司评估   q/Ji}NGm  
  C (157)corporate planning 公司计划   Om>?"=yDE  
  C (158)corporate social reporting 公司社会报告   F 9d6#~  
  C (159)corporation 股份公司   &; p}HL,  
  C (160)cost 成本   @<X[,Mj  
  C (161)cost account 成本帐户   (FZ8T39  
  C (162)cost accounting 成本会计    TU6YS<  
  C (163)cost accounting manual 成本手册   #$L/pRC  
  C (164)cost accounts calendar 成本报表的日历时间   6ecx!uc$  
  C (165)cost adjustment 成本调整   7y42)X  
  C (166)cost allocation 成本分配   3Zs0W{OxU  
  C (167)cost apportionment 成本分摊   B1s&2{L6K  
  C (168)cost attribution 成本归属   %e)vl[:}  
  C (169)cost audit 成本审计   ;]=@;? 9  
  C (170)cost behaviour 成本性态   V pzjh,r-j  
  C (171)cost benefit analysis 成本效益分析   W(?J,8>  
  C (172)cost center 成本中心   u,}>I%21  
  C (173)cost driver 成本动因
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