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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 1Lb)S@Q`*R  
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  1.audit   审计 ,6^<Vg  
  2.attestation   鉴证 KuR]X``2  
  3.credibility   可信赖程度 ?8~l+m6s$  
  4.audit of financial statements 财务报表审计 kV'zA F v  
  5.agreed-upon procedures 执行商定程序 [ V.67_~  
  6.high levels of assurance 高水平保证 Phn^0 iF  
  7.compilation 编制 MJ}{Q1|*  
  8.reliability 可靠性 9D3W_eIc  
  9.relevance 相关性 .j4y0dh33  
  10.professional skepticism 职业谨慎 \K$\-]N+  
  11.objectivity 客观性 [2@:jLth=  
  12. professional competence 专业胜任能力 "6U0 !.ro@  
  13.Senior/CPA-in-charge 项目经理 '\bokwsP  
  14.audit engagement letter 业务约定书 EQyX!  
  15.recurring audit 连续审计 #2]*qgA4  
  16.the client 委托人 e$9a9twl  
  17.change CPA 更换注册会计 9vRLM*9|  
  18.the existing CPA 现任注册会计师 b7.7@Ly y  
  19.the successor CPA 后任注册会计师 64'2ICf#m  
  20.the preceding CPA前任注册会计师  P^te  
  21.issue the audit report 出具审计报告 mV}b Q^*?Z  
  22.expert 专家 =M1}HF,7>l  
  23.the board of directors 董事会 "51/,D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 j/t%7,  
  25.assess material misstatement risks评估重大错报风险 By1T um+I1  
  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 1>*oN  
  27.a general knowledge of —— 初步了解―――的情况 h0F=5| B  
  28.a more knowledge of—— 进一步了解的情况 v!I z&M:z  
  29.the prior year‘s working papers 以前年度工作底稿 pA8bFtt  
  30.minutes of meeting 会议纪要 ,!Wo6{'  
  31.business risks 经营风险 \GEz.Vb  
  32.appropriateness 适当性 ip?]&5s  
  33.accounting estimate 会计估计 h,\{s_b  
  34.management representations 管理层声明 "}()/  
  35.going concern assumption 持续经营假设 d9 [j4q_  
  36.audit plan 审计计划 U$2Em0HO}  
  37.significant audit areas 重点审计领域 kqB# 9  
  38.error 错误 ';R]`vWFe  
  39.fraud舞弊 P%R!\i  
  40.modified or additional procedures 修改或追加审计程序 i*$+>3 Q-  
  41.misappropriation of assets 侵占资产 &$s:h5HoX  
  42.transactions without substance 虚假交易 nmpc<&<<  
  43.unusual pressures 异常压力 V7WL Gy.,  
  44.the suspected noncompliance 涉嫌存在违法行为 t av@a)  
  45.materialiy 重要性 5WI bnV@  
  46.exceed the materiality level 超过重要性水平 6% V:Z  
  47.approach the materiality level 接近重要性水平 +2MF#{ tS  
  48.an acceptably low level 可接受水平 db 99S   
  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 `R0~mx&6G  
  50.misstatements or omissions 错报或漏报 b_sasZo  
  51.aggregate 总计 h; q&B9  
  52.subsequent events 期后事项 }[leUYi`  
  53.adjust the financial statements 调整财务报表 3w^W6hN)  
  54.perform additional audit procedures 实施追加的审计程序 M4Cb(QAVP  
  55.audit risk 审计风险 QtfL'su:  
  56.detection risk 检查风险 k -G9'c~  
  57.inappropriate audit opinion 不适当的审计意见 4D& L]eJ  
  58.material misstatement 重大的错报 P 4B|l:  
  59.tolerable misstatement 可容忍错报 lL zR5445)  
  60.the acceptable level of detection risk 可接受的检查风险 vyS>3(NZ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R+.4|1p  
  62.simall business 小规模企业 5QqU.9M  
  63.accounting system 会计系统 eFsl  
  64.test of control 控制测试 ?Tc|3U  
  65.walk-through test 穿行测试 ObM/~{rKx  
  66.communication 沟通 _N;@jq\q  
  67.flow chart 流程图 KKpM=MZ  
  68.reperformance of internal control 重新执行 9Qszr=C0  
  69.audit evidence 审计证据 A@o7  
  70.substantive procedures 实质性程序 NK|U:p2H  
  71.assertions 认定 #_^ p~:  
  72.esistence 存在 Xr^ 5Th\  
  73.occurrence 发生 }V ]*FCpQ  
  74.completeness 完整性 ;40Z/#FI  
  75.rights and obligations 权利和义务 z wUC L  
  76.valuation and allocation 计价和分摊 ]]y>d!  
  77.cutoff 截止  IZrcn  
  78.accuracy 准确性 9]N{8  
  79.classification 分类 @~vg=(ic(  
  80.inspection 检查 ,m*HRUY  
  81.supervision of counting 监盘 ,R=!ts[qi  
  82.observation 观察 z:S:[X 0  
  83.confirmation 函证 Sm[#L`eqW  
  84.computation 计算 { 1~]}K2  
  85.analytical procedures 分析程序 Xc+YoA0Ez  
  86.vouch 核对 F4~ OsgZ'N  
  87.trace 追查 mNC?kp  
  88.audit sampling 审计抽样 l\0PwD  
  89.error 误差 <Z t]V`-  
  90.expected error 预期误差 Tp @Yn  
  91.population 总体 (,sz.  
  92.sampling risk 抽样风险 n7i~^nf>  
  93.non- sampling risk 非抽样风险 6Z1O:Bou  
  94.sampling unit 抽样单位 1/1oT  
  95.statistical sampling 统计抽样 H,<CR9@(5d  
  96.tolerable error 可容忍误差 FS8l}t  
  97.the risk of under reliance 信赖不足风险 xj33g6S  
  98.the risk of over reliance 信赖过度风险 M &-p  
  99.the risk of incorrect rejection 误拒风险 ?#c "wA&  
  100. the risk of incorrect acceptance 误受风险 AHr^G '  
  101.working trial balance 试算平衡表 +Y*4/w[   
  102.index and cross-referencing 索引和交叉索引 Q~"Lyy8  
  103.cash receipt 现金收入 X*#\JF4$i  
  104.cash disbursement 现金支出 ?r =`Kl  
  105.bank statement 银行对账单 fFVQu\  
  106.bank reconciliation 银行存款余额调节表 xBc$qjV  
  107.balance sheet date 资产负债表日 5Bq;Vb  
  108.net realizable value 可变现净值 8~qpOQX^V  
  109.storeroom 仓库 +z9BWo!{I  
  110.sale invoice 销售发票 o1 27? ^  
  111.price list 价目表 n[y=DdiKGS  
  112.positive confirmation request 积极式询证函 W|{!0w  
  113.negative confirmation request 消极式询证函 >=rniHs=?7  
  114.purchase requisition 请购单 "r;cH53  
  115.receiving report 验收报告 m.6uLaD"!}  
  116.gross margin 毛利 $Vp&7OC]  
  117.manufacturing overhead 制造费用 B^M L}$  
  118.material requisition 领料单 <NDV 5P  
  119.inventory-taking 存货盘点 !p ~.Y+  
  120.bond certificate 债券 +?t& 7={~  
  121.stock certificate 股票 g<~ODMCO?W  
  122.audit report 审计报告  })! -  
  123.entity 被审计单位 StR)O))I  
  124.addressee of the audit report 审计报告的收件人 _@?I)4n|  
  125.unqualified opinion 无保留意见 wmK;0 )|H  
  126.qualified opinion 保留意见 zZ9Ei-Q  
  127.disclaimer of opinion 无法表示意见 6}@T^?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   .0>bnw  
  A (2)absorbed overhead 已吸收制造费用 s,C>l_4-  
  A (3)absorption costing 吸收成本计算 )jwovS?V  
  A (4)account 账户,报表   6_8yQ  
  A (5)accounting postulate 会计假设   wBI:}N@.  
  A (6)accounting series release 会计公告文件   X`Lv}6}xT  
  A (7)accounting valuation 会计计价   $h8?7:z;um  
  A (8)account sale 承销清单 ZQR)k:k7  
  A (9)accountability concept 经营责任概念   Grw[h  
  A (10)accountancy 会计职业   V[^AV"V  
  A (11)accountant 会计师   1 h162  
  A (12)accounting 会计   [vBP,_Tjx  
  A (13)agency cost 代理成本   aFny hu&W'  
  A (14)accounting bases 会计基础   ho#<?rh_  
  A (15)accounting manual 会计手册   bA6^R If?  
  A (16)accounting period 会计期间   x5#Kk.  
  A (17)accounting policies 会计方针   ]LCL?zAzH!  
  A (18)accounting rate of return 会计报酬率   pi;fu  
  A (19)accounting reference date 会计参照日   }!*|VdL0  
  A (20)accounting reference period 会计参照期间   g C8 deC8  
  A (21)accrual concept 应计概念   b*Hk} !qH  
  A (22)accrual expenses 应计费用   j$u  
  A (23)acid test ration 速动比率(酸性测试比率)   $^e_4]k  
  A (24)acquisition 购置   BD.l5 ~:  
  A (25)acquisition accounting 收购会计   pxbuZ9w2Q  
  A (26)activity based accounting 作业基础成本计算   vPZ0?r_5W  
  A (27)adjusting events 调整事项   ;$*tn"- ?~  
  A (28)administrative expenses 行政管理费   55y}t%5  
  A (29)advice note 发货通知   v!S(T];)  
  A (30)amortization 摊销   Q^Vch(`&P  
  A (31)analytical review 分析性检查   =L"I[  
  A (32)annual equivalent cost 年度等量成本法   FAGi`X<L  
  A (33)annual report and accounts 年度报告和报表   Mu" vj*F  
  A (34)appraisal cost 检验成本   _ s=<Y^l%x  
  A (35)appropriation account 盈余分配账户   Q &&=:97d  
  A (36)articles of association 公司章程细则   4dz Ym+vJm  
  A (37)assets 资产    RLw/~  
  A (38)assets cover 资产保障   ;]BNc"  
  A (39)asset value per share 每股资产价值   5P('SFq'=  
  A (40)associated company 联营公司   5}]gL  
  A (41)attainable standard 可达标准    W"~"R  
4&L,QSJ V  
 A (42)attributable profit 可归属利润   4/x.qoj  
  A (43)audit 审计   Py9:(fdS  
  A (44)audit report 审计报告   $0M7P5]N*G  
  A (45)auditing standards 审计准则   :h0!gi qoQ  
  A (46)authorized share capital 额定股本   I$TD[W  
  A (47)available hours 可用小时    OtZtl* 5  
  A (48)avoidable costs 可避免成本 >G0ihhVt  
  B (49)back-to-back loan 易币贷款   3=Xvl 58k  
  B (50)backflush accounting 倒退成本计算   wC<FF2T  
  B (51)bad debts 坏帐   aXbj pb+  
  B (52)bad debts ratio 坏帐比率   N9H q Fp  
  B (53)bank charges 银行手续费   t/]za4w/  
  B (54)bank overdraft 银行透支   nrTCq~LO(  
  B (55)bank reconciliation 银行存款调节表   A~a7/N6s;  
  B (56)bank statement 银行对账单   p|r>tBv?x  
  B (57)bankruptcy 破产   } f!wQx b  
  B (58)basis of apportionment 分摊基础   ,+5 !1>\  
  B (59)batch 批量   +jGUp\h%9;  
  B (60)batch costing 分批成本计算   ^'vWv C  
  B (61)beta factor B(市场)风险因素   ;UQ&yj%x  
  B (62)bill 账单   'Te'wh=Y  
  B (63)bill of exchange 汇票   2Aq+:ud)P  
  B (64)bill of landing 提单   iqTmgE-  
  B (65)bill of materials 用料预计单   -,"eN}P^  
  B (66)bill payable 应付票据   Je#3   
  B (67)bill receivable 应收票据   Bo*Wm w  
  B (68)bin card 存货记录卡   ${U H!n{  
  B (69)bonus 红利   UXS+GAWU  
  B (70)book-keeping 薄记   ]`@< I'?,X  
  B (71)Boston classification 波士顿分类   ;4vx+>-  
  B (72)breakeven chart 保本图   _ =(v? 2:?  
  B (73)breakeven point 保本点   `LWbL*;Y0  
  B (74)breaking-down time 复位时间   zL+M-2hV  
  B (75)budget 预算   _lOyT$DN  
  B (76)budget center 预算中心   {f>e~o  
  B (77)budget cost allowance 预算成本折让   HxShNU   
  B (78)budget manual 预算手册   WODgG@w  
  B (79)budget period 预算期间   LC/%AbM  
  B (80)budgetary control 预算控制   )]JQlm:H  
  B (81)budgeted capacity 预算生产能力   .!1E7\  
  B (82)burden 制造费用   ^s/f.#'  
  B (83)business center 经营中心   ,5|@vW2@u  
  B (84)business entity 营业个体   E-#}.}i5  
  B (85)business unit 经营单位   'p,54<e  
 B (86)buy-out management 管理性购买产权   T "t%>g  
  B (87)by-product 副产品 Znh<r[p<  
  C (88)called-up share capital 催缴股本   g^2H(}frc  
  C (89)capacity 生产能力   F)tcQO"G  
  C (90)capacity ratios 生产能力比率   k?Iq 6  
  C (91)capital 资本   OWHHN<  
  C (92)capital assets pricing model资本资产计价模式   >uz3 O?z P  
  C (93)capital commitment 承诺资本   Z1+1>|-iW  
  C (94)capital employed 已运用的资本   )G|'PXI@,  
  C (95)capital expenditure 资本支出   -sk!XWW+  
  C (96)capital expenditureauthorization 资本支出核准   !o`h*G-x  
  C (97)capital expenditure control 资本支出控制   k`,> 52  
  C (98)capital expenditure proposal资本支出申请   <~.1>CI9D3  
  C (99)capital funding planning 资本基金筹集计划   v1s0kdR,>  
  C (100)capital gain 资本收益   &;%LTF@I,  
  C (101)capital investment appraisal资本投资评估   M[ ,:NE4H  
  C (102)capital maintenance 资本保全   SfwNNX%  
  C (103)capital resource planning 资本资源计划   RMxFo\TK;  
  C (104)capital surplus 资本盈余   -IG@v0_w  
  C (105)capital turnover 资本周转率   c0:`+>p2  
  C (106)card 记录卡   k iY1  
  C (107)cash 现金   ;ywUl`d  
  C (108)cash account 现金账户   J?bx<$C@  
  C (109)cash book 现金账薄   <8 25?W|  
  C (110)cash cow 金牛产品   )ocr.wU@  
  C (111)cash flow 现金流量   /.[78:G\,  
  C (112)cash discounted 现金贴现   'W J3q|o/  
  C (113)cash flow budget 现金流量预算   H<wkD9v}H5  
  C (114)cash flow statement 现金流量表   e[L%M:e9U  
  C (115)cash ledger 现金分类账   `9p;LZC1K  
  C (116)cash limit 现金限额   Z[zRZ2'i5  
  C (117)CCA 现时成本会计   ,CQg6- [  
  C (118)center 中心   &\M<>>IB  
  C (119)changeover time 变更时间   rW0-XLbL5H  
  C (120)chartered entity 特许经济个体   :0j_I\L  
  C (121)cheque 支票   IX 2 dic'  
  C (122)cheque register 支票登记薄   xE qr3(  
  C (123)coin analysis 零钱分类   'C<4{agS  
  C (124)classification 分类   </jTWc'}  
  C (125)clock card 工时卡   IpI|G!Y,  
  C (126)code 代码   2umgF  
  C (127)commitment accounting 承诺确认会计   >du|DZq  
  C (128)common cost 共同成本   w|8T6W|w  
  C (129)company limited byguarantee 有限担保责任公司   8{4jlL;"`?  
C (130)company limited shares 股份有限公司   o",J{  
  C (131)competitive position 竞争能力状况   rE$=~s  
  C (132)concept 概念   o) ,1R:  
  C (133)conglomerate 跨行业企业   c R6:AGr  
  C (134)consistency concept 一致性概念   JWvL  
  C (135)consolidated accounts 合并报表   }w/6"MJ[n  
  C (136)consolidation accounting 合并会计   yk&PJ;%O<  
  C (137)consortium 财团   #hF(`oX}4K  
  C (138)contingency plan 应急计划   #>dj!33  
  C (139)contingent liabilities 或有负债   vAjvW&'g  
  C (140)continuous operation 连续生产   8(""ui 8  
  C (141)contra 抵消   [,/~*L;7  
  C (142)contract cost 合同成本   ])NQzgS  
  C (143)contract costing 合同成本计算   q2~@z-q)b  
  C (144)contribution 贡献毛益   xy[aZr  
  C (145)contribution centre 贡献中心   *32hIiCm  
  C (146)contribution chart 贡献图   fy|$A@f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   gano>W0  
  C (148)contribution to salesration 贡献毛益对销售比率   4|Ay;}X \  
  C (149)control 控制   [e;c)XS[  
  C (150)control account 控制帐户   NNP u t$.  
  C (151)control limits 控制限度   Dt=@OZW  
  C (152)controllability concept 可控制概念   bE>"DP q  
  C (153)controllable cost 可控制成本   j NkobJ1  
  C (154)conversion cost 加工成本   B0|!s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b]k9c1x  
  C (156)corporate appraisal 公司评估   nb_$g@ 03  
  C (157)corporate planning 公司计划   g=]VQ;{  
  C (158)corporate social reporting 公司社会报告   R-J^%4U`7  
  C (159)corporation 股份公司   2c1L[]h'  
  C (160)cost 成本   6-J%Z%yT #  
  C (161)cost account 成本帐户   ?n(OH~@$i  
  C (162)cost accounting 成本会计   fuF!3Q  
  C (163)cost accounting manual 成本手册   cZlDdr%  
  C (164)cost accounts calendar 成本报表的日历时间   XsbYWJdds  
  C (165)cost adjustment 成本调整   0<#>LWaM_  
  C (166)cost allocation 成本分配   = 4 wf  
  C (167)cost apportionment 成本分摊   2v?fbrC5c  
  C (168)cost attribution 成本归属   4Be'w`Q {  
  C (169)cost audit 成本审计   Z]qbLxJV  
  C (170)cost behaviour 成本性态   G[$g-NU+  
  C (171)cost benefit analysis 成本效益分析   ZGj ^,?a  
  C (172)cost center 成本中心   d=d*:<Zx  
  C (173)cost driver 成本动因
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