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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 n Y)H-u^  
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  1.audit   审计 tg~@(IT}j  
  2.attestation   鉴证 [C-4*qOaa2  
  3.credibility   可信赖程度 fFe{oR   
  4.audit of financial statements 财务报表审计 |d)*,O4s  
  5.agreed-upon procedures 执行商定程序 ;n\$'"K&;  
  6.high levels of assurance 高水平保证 R\T1R"1  
  7.compilation 编制 (/ qOY  
  8.reliability 可靠性 ;}>g/lw  
  9.relevance 相关性 E3 vYVuw  
  10.professional skepticism 职业谨慎 F $6JzF$|F  
  11.objectivity 客观性 >}7Ml  
  12. professional competence 专业胜任能力 RW4,j&)  
  13.Senior/CPA-in-charge 项目经理 !E@4^A80\W  
  14.audit engagement letter 业务约定书 %iq8dAW%  
  15.recurring audit 连续审计 l^k/Y ]  
  16.the client 委托人 Q1[3C(  
  17.change CPA 更换注册会计 })F.Tjf*  
  18.the existing CPA 现任注册会计师 ? h |&kRq  
  19.the successor CPA 后任注册会计师 6"djX47j  
  20.the preceding CPA前任注册会计师 \?_M_5Nb  
  21.issue the audit report 出具审计报告 *}h#'+  
  22.expert 专家 2 ":W^P  
  23.the board of directors 董事会 o|cx?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y>! 8mDvZ  
  25.assess material misstatement risks评估重大错报风险 .+ d.~jHX  
  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 ]#sF pWI[N  
  27.a general knowledge of —— 初步了解―――的情况 I<+i 87=  
  28.a more knowledge of—— 进一步了解的情况 8\VP)<<  
  29.the prior year‘s working papers 以前年度工作底稿 wrhGZ=k{  
  30.minutes of meeting 会议纪要 o|V`/sW{  
  31.business risks 经营风险 mMOjV_  
  32.appropriateness 适当性 =THRy ZCH  
  33.accounting estimate 会计估计 )R^&u`k  
  34.management representations 管理层声明 Q)[DSM  
  35.going concern assumption 持续经营假设 0&$,?CL?  
  36.audit plan 审计计划 UFzC8  
  37.significant audit areas 重点审计领域 +l27y0>t  
  38.error 错误 kxH` c  
  39.fraud舞弊 J?%ecCN  
  40.modified or additional procedures 修改或追加审计程序 >[0t@Tu,D  
  41.misappropriation of assets 侵占资产 evvv&$&  
  42.transactions without substance 虚假交易 f2iA5 rCV]  
  43.unusual pressures 异常压力 "&%Lhyt  
  44.the suspected noncompliance 涉嫌存在违法行为 wTe 9OFv  
  45.materialiy 重要性 y!M# #K*  
  46.exceed the materiality level 超过重要性水平 *!r"+?0gN  
  47.approach the materiality level 接近重要性水平 [/Sk+ID  
  48.an acceptably low level 可接受水平 -{z<+(K!$  
  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 !nDiAjj  
  50.misstatements or omissions 错报或漏报 kyH0J[/n  
  51.aggregate 总计 1k0*WCfZ  
  52.subsequent events 期后事项 ) #l&BV5  
  53.adjust the financial statements 调整财务报表 2DNB?,uP,'  
  54.perform additional audit procedures 实施追加的审计程序 mW=9WV  
  55.audit risk 审计风险 T f40lv+{  
  56.detection risk 检查风险 {\vcwMUzZ  
  57.inappropriate audit opinion 不适当的审计意见 po@Agyg5  
  58.material misstatement 重大的错报 q:MSV{k  
  59.tolerable misstatement 可容忍错报 m*'hHt n  
  60.the acceptable level of detection risk 可接受的检查风险 {|B 2$1':  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 'Px}#f0IR  
  62.simall business 小规模企业 ER,!`C]  
  63.accounting system 会计系统 Oq*;GR(Q  
  64.test of control 控制测试 yu}yON  
  65.walk-through test 穿行测试 s4`,Z*H  
  66.communication 沟通 5p]V/<r  
  67.flow chart 流程图 F4]= (T  
  68.reperformance of internal control 重新执行 kx,3[qe'S  
  69.audit evidence 审计证据 t{-*@8Ke  
  70.substantive procedures 实质性程序 |OiM(E(  
  71.assertions 认定 {X10,  
  72.esistence 存在 8?hZ5QvA(j  
  73.occurrence 发生 0at['zw  
  74.completeness 完整性 * hmoi  
  75.rights and obligations 权利和义务 N4l}5(e  
  76.valuation and allocation 计价和分摊 \0n<6^y  
  77.cutoff 截止 z&Xk~R*$  
  78.accuracy 准确性 FQ"ED:lks  
  79.classification 分类 k=4C"   
  80.inspection 检查 g(C/J9J  
  81.supervision of counting 监盘 JAX`iQd  
  82.observation 观察 9@8'*a{`m  
  83.confirmation 函证 dpvEY(Ds  
  84.computation 计算 > dJ[1s]  
  85.analytical procedures 分析程序 wGw<z[:f  
  86.vouch 核对 b}&.IJ&40j  
  87.trace 追查 GuC 9h^[=M  
  88.audit sampling 审计抽样 c_T+T/O  
  89.error 误差 9-Z ?  
  90.expected error 预期误差 hmB`+?,z*  
  91.population 总体 A,EuUp  
  92.sampling risk 抽样风险 &2nICAN[  
  93.non- sampling risk 非抽样风险 lnGg1/  
  94.sampling unit 抽样单位 d&lT/S  
  95.statistical sampling 统计抽样 pJ JOy  
  96.tolerable error 可容忍误差 i&q_h>ZT g  
  97.the risk of under reliance 信赖不足风险 y&V%xE/  
  98.the risk of over reliance 信赖过度风险 TBZhL  
  99.the risk of incorrect rejection 误拒风险 *v$j n  
  100. the risk of incorrect acceptance 误受风险 '~VF*i^4  
  101.working trial balance 试算平衡表 %~:@}C%A  
  102.index and cross-referencing 索引和交叉索引 WfHa  
  103.cash receipt 现金收入 `! xI!Y\  
  104.cash disbursement 现金支出 |]~],  
  105.bank statement 银行对账单 $Wu|4]o>9  
  106.bank reconciliation 银行存款余额调节表 .X5A7 m  
  107.balance sheet date 资产负债表日 8)>4ZNXz  
  108.net realizable value 可变现净值 ?<rZ9$  
  109.storeroom 仓库 DVt^O [  
  110.sale invoice 销售发票 i91k0q*di  
  111.price list 价目表 0p+3 6g  
  112.positive confirmation request 积极式询证函 'nS>'yYH#  
  113.negative confirmation request 消极式询证函 :`>tCYy;  
  114.purchase requisition 请购单 E#Ol{6  
  115.receiving report 验收报告 o;21|[z  
  116.gross margin 毛利 Gx*B(t]4y  
  117.manufacturing overhead 制造费用 *zMt/d*<&  
  118.material requisition 领料单 ] &SmeTe  
  119.inventory-taking 存货盘点 5j v*C]z  
  120.bond certificate 债券 Fkg%_v$  
  121.stock certificate 股票 T oT('  
  122.audit report 审计报告 wD /jN:  
  123.entity 被审计单位 '#>Fe`[  
  124.addressee of the audit report 审计报告的收件人 sm{/S*3  
  125.unqualified opinion 无保留意见 E.*gKfL  
  126.qualified opinion 保留意见 w}s5=>QG%  
  127.disclaimer of opinion 无法表示意见 r?w>x`  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   &- !$qUli  
  A (2)absorbed overhead 已吸收制造费用 mM~&mAa+Z  
  A (3)absorption costing 吸收成本计算 E@6gTx*  
  A (4)account 账户,报表   |)br-?2  
  A (5)accounting postulate 会计假设   o+L [o_er  
  A (6)accounting series release 会计公告文件   S; u.Ds&  
  A (7)accounting valuation 会计计价   z "z  
  A (8)account sale 承销清单 C ^c <s  
  A (9)accountability concept 经营责任概念   4l>U13~#  
  A (10)accountancy 会计职业   `l6OQdB3W  
  A (11)accountant 会计师   {c~w Ms#  
  A (12)accounting 会计   ?]aVRmL  
  A (13)agency cost 代理成本   s8 u`v1  
  A (14)accounting bases 会计基础   q#1G4l.  
  A (15)accounting manual 会计手册   J@QOF+&  
  A (16)accounting period 会计期间   l5]R*mR  
  A (17)accounting policies 会计方针   ]o8yZ x  
  A (18)accounting rate of return 会计报酬率   p8"C`bCf  
  A (19)accounting reference date 会计参照日   Y]^*mc0fE  
  A (20)accounting reference period 会计参照期间   p&#ju*i6z  
  A (21)accrual concept 应计概念   0:-z+`RHE  
  A (22)accrual expenses 应计费用   <FAbImE}  
  A (23)acid test ration 速动比率(酸性测试比率)   H=w6  
  A (24)acquisition 购置   VbTX;?  
  A (25)acquisition accounting 收购会计   w `+.F;}s  
  A (26)activity based accounting 作业基础成本计算   I[b{*g2Zw  
  A (27)adjusting events 调整事项   e z_c;  
  A (28)administrative expenses 行政管理费   DC8\v+K  
  A (29)advice note 发货通知   df {\O* 6  
  A (30)amortization 摊销   nf[KD,f  
  A (31)analytical review 分析性检查   0l/7JH_@V  
  A (32)annual equivalent cost 年度等量成本法   SL/'UoYm<  
  A (33)annual report and accounts 年度报告和报表    !VXy67  
  A (34)appraisal cost 检验成本   }2 \Hg  
  A (35)appropriation account 盈余分配账户   .JTRFk{W  
  A (36)articles of association 公司章程细则   Ui-Y `  
  A (37)assets 资产   >o%X;U 3  
  A (38)assets cover 资产保障   )2 q r^)  
  A (39)asset value per share 每股资产价值   etUfdZ  
  A (40)associated company 联营公司   S4c- i2Rq  
  A (41)attainable standard 可达标准   w`r %_o-I  
r _FI5f  
 A (42)attributable profit 可归属利润   MmU`i ,z  
  A (43)audit 审计   |'uBkL0q  
  A (44)audit report 审计报告   }}u`*&,g  
  A (45)auditing standards 审计准则   wAgV evE  
  A (46)authorized share capital 额定股本   vO53?vN[m9  
  A (47)available hours 可用小时   f:y:: z  
  A (48)avoidable costs 可避免成本 ^CM@VmPp  
  B (49)back-to-back loan 易币贷款   B*E"yB\NV  
  B (50)backflush accounting 倒退成本计算   uhnnjI  
  B (51)bad debts 坏帐   Nf2lw]-G4  
  B (52)bad debts ratio 坏帐比率   v-^<,|vm2f  
  B (53)bank charges 银行手续费   VKw.g@BY  
  B (54)bank overdraft 银行透支   HRQfT>"/  
  B (55)bank reconciliation 银行存款调节表   1(*+_TvZ  
  B (56)bank statement 银行对账单   [Jjo H1E@  
  B (57)bankruptcy 破产   |/c-~|%  
  B (58)basis of apportionment 分摊基础   n5efHJU  
  B (59)batch 批量   S6C DK:  
  B (60)batch costing 分批成本计算   .W$9nbly  
  B (61)beta factor B(市场)风险因素   @MoCEtt  
  B (62)bill 账单   &j/,8 Z*  
  B (63)bill of exchange 汇票   <0m^b#hdG  
  B (64)bill of landing 提单   aIr"!. 4  
  B (65)bill of materials 用料预计单   =3rf}bl2  
  B (66)bill payable 应付票据   j |qdf3^f  
  B (67)bill receivable 应收票据   Xr4k]'Mg  
  B (68)bin card 存货记录卡   <lU(9) L;&  
  B (69)bonus 红利   {zc*yV\  
  B (70)book-keeping 薄记   x9 t %  
  B (71)Boston classification 波士顿分类   S$P=;#r  
  B (72)breakeven chart 保本图   O<mA+yk  
  B (73)breakeven point 保本点   Eh|6{LDn!  
  B (74)breaking-down time 复位时间   jeO`45O  
  B (75)budget 预算   [9}<N2,9z  
  B (76)budget center 预算中心   V?>&9D"m  
  B (77)budget cost allowance 预算成本折让   #N'9F&:V$  
  B (78)budget manual 预算手册   > PL}7f&:  
  B (79)budget period 预算期间   NXz/1ut%  
  B (80)budgetary control 预算控制   "(~fl<;  
  B (81)budgeted capacity 预算生产能力   3j[<nBsn.  
  B (82)burden 制造费用   $GQEdVSNo  
  B (83)business center 经营中心   !Htl e %  
  B (84)business entity 营业个体   9x(t"VPuS  
  B (85)business unit 经营单位   KV'3\`v@LY  
 B (86)buy-out management 管理性购买产权   {K|ds($ 5  
  B (87)by-product 副产品 xc05GJ  
  C (88)called-up share capital 催缴股本   ,6f6r  
  C (89)capacity 生产能力   %kH,Rl\g  
  C (90)capacity ratios 生产能力比率   ;<6S\  
  C (91)capital 资本   a W;)-0+  
  C (92)capital assets pricing model资本资产计价模式   hOs~/bM  
  C (93)capital commitment 承诺资本   C\;%IGn  
  C (94)capital employed 已运用的资本   =i2]qj\  
  C (95)capital expenditure 资本支出   V' i@N  
  C (96)capital expenditureauthorization 资本支出核准   uKJo5%>  
  C (97)capital expenditure control 资本支出控制   1gvh6eE F  
  C (98)capital expenditure proposal资本支出申请   !:uh? RW  
  C (99)capital funding planning 资本基金筹集计划   naeppBo  
  C (100)capital gain 资本收益   +(w9! 5?F  
  C (101)capital investment appraisal资本投资评估   f{\[+>  
  C (102)capital maintenance 资本保全   ~H[_=  
  C (103)capital resource planning 资本资源计划   ]D^; Ca  
  C (104)capital surplus 资本盈余   v0;dk(  
  C (105)capital turnover 资本周转率   dDA&\BuS  
  C (106)card 记录卡   N>g6KgX{K  
  C (107)cash 现金   <iH"5DEe  
  C (108)cash account 现金账户   7E?60^Tve  
  C (109)cash book 现金账薄   i\4dd)p-  
  C (110)cash cow 金牛产品   D*_. 4I  
  C (111)cash flow 现金流量   O-~ cj7 0\  
  C (112)cash discounted 现金贴现   p}K+4z   
  C (113)cash flow budget 现金流量预算   83'rQDo)G  
  C (114)cash flow statement 现金流量表   1p SEr6  
  C (115)cash ledger 现金分类账   a +9_sUq  
  C (116)cash limit 现金限额   8)b*q\ O'  
  C (117)CCA 现时成本会计   /"R{1  
  C (118)center 中心   Z%SDN"+'g  
  C (119)changeover time 变更时间   Cs,t:ajP  
  C (120)chartered entity 特许经济个体    xG'F  
  C (121)cheque 支票   9om}j  
  C (122)cheque register 支票登记薄   ws,VO*4  
  C (123)coin analysis 零钱分类   /$FpceB!W  
  C (124)classification 分类   ;H]]H!  
  C (125)clock card 工时卡   5fp&!HnG  
  C (126)code 代码   <){J|O  
  C (127)commitment accounting 承诺确认会计   Oek$f,J-  
  C (128)common cost 共同成本   aLQ]2m  
  C (129)company limited byguarantee 有限担保责任公司   ! ;Ctz'wz  
C (130)company limited shares 股份有限公司   H~0B5Hl!F  
  C (131)competitive position 竞争能力状况   M=EV^Tw-=  
  C (132)concept 概念   )Oj{x0{\Q  
  C (133)conglomerate 跨行业企业   Eqx|k-<a  
  C (134)consistency concept 一致性概念   Z[\nyj  
  C (135)consolidated accounts 合并报表   qx?0]!x  
  C (136)consolidation accounting 合并会计   WtMDHfwqu\  
  C (137)consortium 财团   F/df!I~  
  C (138)contingency plan 应急计划   nfE4rIE4  
  C (139)contingent liabilities 或有负债   TLz>|gr  
  C (140)continuous operation 连续生产   C33RXt$X  
  C (141)contra 抵消   }. V!|R,  
  C (142)contract cost 合同成本   U/\LOIs  
  C (143)contract costing 合同成本计算   CraD   
  C (144)contribution 贡献毛益   @4]dv> Z  
  C (145)contribution centre 贡献中心   /86PqKU(P  
  C (146)contribution chart 贡献图    '^,|8A2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    ` EVy  
  C (148)contribution to salesration 贡献毛益对销售比率   rp!{QG  
  C (149)control 控制   }SS~uQ;8  
  C (150)control account 控制帐户   dp'k$el  
  C (151)control limits 控制限度   u#$sO;8s  
  C (152)controllability concept 可控制概念   !XF:.|  
  C (153)controllable cost 可控制成本   ?T'a{ ~]R  
  C (154)conversion cost 加工成本   R^JtWjJR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ):5H,B+Vr&  
  C (156)corporate appraisal 公司评估   PD:lI]:s  
  C (157)corporate planning 公司计划   1?".R]<{2T  
  C (158)corporate social reporting 公司社会报告   }>'1Qg  
  C (159)corporation 股份公司   HQ/ Q"  
  C (160)cost 成本    U%tpNWB  
  C (161)cost account 成本帐户   &2pa9i  
  C (162)cost accounting 成本会计   WiF6*]oI  
  C (163)cost accounting manual 成本手册   mGc i >)2  
  C (164)cost accounts calendar 成本报表的日历时间   tE:6  
  C (165)cost adjustment 成本调整   xG,L*3c{o  
  C (166)cost allocation 成本分配   aByd,uSe)_  
  C (167)cost apportionment 成本分摊   IoHYY:[-  
  C (168)cost attribution 成本归属   V<t!gT#&o!  
  C (169)cost audit 成本审计   _Xfn  
  C (170)cost behaviour 成本性态   qW9~S0sl  
  C (171)cost benefit analysis 成本效益分析   ?&@a{-  
  C (172)cost center 成本中心   F{ sPQf'  
  C (173)cost driver 成本动因
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