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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 fSDi- I  
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  1.audit   审计 D #S\!>m  
  2.attestation   鉴证 4.RG4Jq  
  3.credibility   可信赖程度 $BmmNn#  
  4.audit of financial statements 财务报表审计 E+C5 h ;p&  
  5.agreed-upon procedures 执行商定程序 ,<DB&&EV8  
  6.high levels of assurance 高水平保证  Xtq{%  
  7.compilation 编制 a^5^gId5l!  
  8.reliability 可靠性 fIF<g@s  
  9.relevance 相关性 e"r)R8  
  10.professional skepticism 职业谨慎  ; v  
  11.objectivity 客观性 . |*f!w}5  
  12. professional competence 专业胜任能力 [Pe#kzLX  
  13.Senior/CPA-in-charge 项目经理 /MQU >&  
  14.audit engagement letter 业务约定书 1+`l7'F  
  15.recurring audit 连续审计 2wqk,c[]  
  16.the client 委托人 YC]L)eafo`  
  17.change CPA 更换注册会计 |lH;Fq{\  
  18.the existing CPA 现任注册会计师 _ .i3,-l)  
  19.the successor CPA 后任注册会计师 z'p:gv]  
  20.the preceding CPA前任注册会计师 9dh >l!2  
  21.issue the audit report 出具审计报告 bN^O }[  
  22.expert 专家 U=sh[W  
  23.the board of directors 董事会 l:]Nn%U(>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &/.hx(#d  
  25.assess material misstatement risks评估重大错报风险 *b}>cn)<v  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t0:AScZY   
  27.a general knowledge of —— 初步了解―――的情况 TST4Vy3  
  28.a more knowledge of—— 进一步了解的情况 ~8`:7m?  
  29.the prior year‘s working papers 以前年度工作底稿 Pag63njg?  
  30.minutes of meeting 会议纪要 0^'B3$>  
  31.business risks 经营风险 nxQ?bk}*d  
  32.appropriateness 适当性 ;jK#[*y  
  33.accounting estimate 会计估计 :"0J=>PH:  
  34.management representations 管理层声明 "x'),  
  35.going concern assumption 持续经营假设 aKF*FFX  
  36.audit plan 审计计划 zm9TvoC%}  
  37.significant audit areas 重点审计领域 =\)IaZ  
  38.error 错误 Rd+P,PO  
  39.fraud舞弊 !e#xx]v3  
  40.modified or additional procedures 修改或追加审计程序 hM@\RPsY  
  41.misappropriation of assets 侵占资产 m xw dugr`  
  42.transactions without substance 虚假交易 \F,DA"K_  
  43.unusual pressures 异常压力 y%]8'q$  
  44.the suspected noncompliance 涉嫌存在违法行为 ~`Qko-a&  
  45.materialiy 重要性 *0Gz)'  
  46.exceed the materiality level 超过重要性水平 3-40'$lE  
  47.approach the materiality level 接近重要性水平 1-I Swd'u  
  48.an acceptably low level 可接受水平 U3vEdw<lV  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5H,G-  
  50.misstatements or omissions 错报或漏报  'k&?DZ!  
  51.aggregate 总计  V[pvJ(  
  52.subsequent events 期后事项 f7}"lG]q  
  53.adjust the financial statements 调整财务报表 ghk5rl$   
  54.perform additional audit procedures 实施追加的审计程序 ydWtvFuS  
  55.audit risk 审计风险 -U2mf W  
  56.detection risk 检查风险 _baYn`tFw-  
  57.inappropriate audit opinion 不适当的审计意见 vd#,DU=p!  
  58.material misstatement 重大的错报 g( 0;[#@  
  59.tolerable misstatement 可容忍错报 dTEJ=d40  
  60.the acceptable level of detection risk 可接受的检查风险 |c-LSs'\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]8U ~Iy  
  62.simall business 小规模企业 aI#4H+/  
  63.accounting system 会计系统 %IpSK 0<Sp  
  64.test of control 控制测试 8dT'xuch  
  65.walk-through test 穿行测试 yt.c5> B^  
  66.communication 沟通 ^>~dlS  
  67.flow chart 流程图 `0BdMKjA  
  68.reperformance of internal control 重新执行 urY `^lX~  
  69.audit evidence 审计证据 j.-VJo)   
  70.substantive procedures 实质性程序 x;$|#]+  
  71.assertions 认定 J;~|p h  
  72.esistence 存在 yYAnwf  
  73.occurrence 发生 ` DCU>bt&R  
  74.completeness 完整性 Oo%!>!Lt,  
  75.rights and obligations 权利和义务 .+#Lx;})  
  76.valuation and allocation 计价和分摊 `]2@ _wa  
  77.cutoff 截止 z<C[nR$N  
  78.accuracy 准确性 K, (65>86;  
  79.classification 分类 ;:#U 6?=t  
  80.inspection 检查 7#4%\f+'t  
  81.supervision of counting 监盘 vrcE]5(:s  
  82.observation 观察 C@dGWAG  
  83.confirmation 函证 ":WYcaSi  
  84.computation 计算 zi!#\ s^  
  85.analytical procedures 分析程序 M|CrBJv+F  
  86.vouch 核对 <A~GW 'HB  
  87.trace 追查 QJ4AL3 ^6  
  88.audit sampling 审计抽样 6zYaA  
  89.error 误差 #MTj)P,  
  90.expected error 预期误差 SfI*bJo>V  
  91.population 总体 7u%a/<  
  92.sampling risk 抽样风险 nlfPg-78B+  
  93.non- sampling risk 非抽样风险 rnvQ<671W  
  94.sampling unit 抽样单位 vnsSy33K  
  95.statistical sampling 统计抽样 u7k|7e=xk  
  96.tolerable error 可容忍误差 PKtU:Eg  
  97.the risk of under reliance 信赖不足风险 5g NLO\  
  98.the risk of over reliance 信赖过度风险 CM 9P"-  
  99.the risk of incorrect rejection 误拒风险 fcAIg(vW  
  100. the risk of incorrect acceptance 误受风险 8$ DwpJ  
  101.working trial balance 试算平衡表 *C_[jk@6  
  102.index and cross-referencing 索引和交叉索引 &tBA^igXK  
  103.cash receipt 现金收入 _om[VKJd  
  104.cash disbursement 现金支出 qyv"Wb6+  
  105.bank statement 银行对账单 D9^7m j?e  
  106.bank reconciliation 银行存款余额调节表 ]V<"(?,K  
  107.balance sheet date 资产负债表日 EhXiv#CZ  
  108.net realizable value 可变现净值 ="lI i$>O  
  109.storeroom 仓库 {,f[r*{Y  
  110.sale invoice 销售发票 * -z4<LAa  
  111.price list 价目表 $r"A@69^RS  
  112.positive confirmation request 积极式询证函 9-- dRTG  
  113.negative confirmation request 消极式询证函 *]!l%Uf%  
  114.purchase requisition 请购单 uu3M{*}  
  115.receiving report 验收报告 I<`V_  
  116.gross margin 毛利 G^KC&  
  117.manufacturing overhead 制造费用 }N|\   
  118.material requisition 领料单 oWD)+5. ]  
  119.inventory-taking 存货盘点 `cO|RhD @  
  120.bond certificate 债券 *tG11gR,&  
  121.stock certificate 股票 Q [:<S/w  
  122.audit report 审计报告 L1MrrC  
  123.entity 被审计单位 Vi,Y@+4  
  124.addressee of the audit report 审计报告的收件人 $nFAu}%C  
  125.unqualified opinion 无保留意见 #11RLvDQd  
  126.qualified opinion 保留意见 bFn(w:1Q  
  127.disclaimer of opinion 无法表示意见 ;@!;1KDy  
  128.adverse opinion 否定意见
S>EDL  
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A (1)ABC 作业基础成本计算   ++k J\N{  
  A (2)absorbed overhead 已吸收制造费用 28+HKbgK  
  A (3)absorption costing 吸收成本计算 &E]"c]i+  
  A (4)account 账户,报表   {r{>?)O  
  A (5)accounting postulate 会计假设   Loc8eToZ  
  A (6)accounting series release 会计公告文件   C M^r|4 K  
  A (7)accounting valuation 会计计价   '8={ sMy  
  A (8)account sale 承销清单 I9,8HtnA  
  A (9)accountability concept 经营责任概念   f\=6I3z  
  A (10)accountancy 会计职业   0lf"w@/  
  A (11)accountant 会计师   Cn/q=  
  A (12)accounting 会计   VwC4QK,d;  
  A (13)agency cost 代理成本   K /ZHJkJ7  
  A (14)accounting bases 会计基础   85 Dm8~  
  A (15)accounting manual 会计手册   qu!<lW~c  
  A (16)accounting period 会计期间   EGEMZCdk2  
  A (17)accounting policies 会计方针   gQ,4xTX  
  A (18)accounting rate of return 会计报酬率   ]wR6bEm7  
  A (19)accounting reference date 会计参照日   >E~~7Yal  
  A (20)accounting reference period 会计参照期间   U-ULQ|6U  
  A (21)accrual concept 应计概念   _]_LF[  
  A (22)accrual expenses 应计费用   d~,n_E$q;  
  A (23)acid test ration 速动比率(酸性测试比率)   -rRz@Cr  
  A (24)acquisition 购置   T#/11M$uQ  
  A (25)acquisition accounting 收购会计   r.Lx%LZ\^  
  A (26)activity based accounting 作业基础成本计算   0O^U{#*$I  
  A (27)adjusting events 调整事项   XC2Q*Z  
  A (28)administrative expenses 行政管理费   vS2(Q0+TZi  
  A (29)advice note 发货通知   g.=!3e&z%  
  A (30)amortization 摊销   eoJFh  
  A (31)analytical review 分析性检查   P1e5uJkd  
  A (32)annual equivalent cost 年度等量成本法   z(r" JNO@  
  A (33)annual report and accounts 年度报告和报表   o=@ UXi  
  A (34)appraisal cost 检验成本   + f6}p  
  A (35)appropriation account 盈余分配账户   ![j(o!6&  
  A (36)articles of association 公司章程细则   5 5a@)>h  
  A (37)assets 资产   'oT|cmlc  
  A (38)assets cover 资产保障   )biX8yq hR  
  A (39)asset value per share 每股资产价值   P0Aas)!  
  A (40)associated company 联营公司   '2j~WUEmg  
  A (41)attainable standard 可达标准   (s.o  
VgUvD1v?}  
 A (42)attributable profit 可归属利润   gMCy$+?  
  A (43)audit 审计   ?!rU |D  
  A (44)audit report 审计报告   "^!j5fZ  
  A (45)auditing standards 审计准则   n/Or ~@pHD  
  A (46)authorized share capital 额定股本   NCp%sGBmG  
  A (47)available hours 可用小时   sM<:C  
  A (48)avoidable costs 可避免成本 aTi0bQW{  
  B (49)back-to-back loan 易币贷款   mJ/^BT]  
  B (50)backflush accounting 倒退成本计算   \?[O,A   
  B (51)bad debts 坏帐   P%ye$SASd  
  B (52)bad debts ratio 坏帐比率    hgNY[,  
  B (53)bank charges 银行手续费   '\4c "Ho  
  B (54)bank overdraft 银行透支   eNHpgj  
  B (55)bank reconciliation 银行存款调节表   ;Kt'S it  
  B (56)bank statement 银行对账单   qNhH%tYQ  
  B (57)bankruptcy 破产   PZ~`O  
  B (58)basis of apportionment 分摊基础   F1zT )wW  
  B (59)batch 批量   {P,>Q4N  
  B (60)batch costing 分批成本计算   "Fo  
  B (61)beta factor B(市场)风险因素   rGGS]^  
  B (62)bill 账单   @^B S#  
  B (63)bill of exchange 汇票   #vnefIcBf  
  B (64)bill of landing 提单   & %@/Dwr  
  B (65)bill of materials 用料预计单   /YS@[\j4  
  B (66)bill payable 应付票据   q|?`Gsr  
  B (67)bill receivable 应收票据   jo]m1 2ps  
  B (68)bin card 存货记录卡   X^u4%O['  
  B (69)bonus 红利   D:+)uX}MOf  
  B (70)book-keeping 薄记   W` WLW8Qsw  
  B (71)Boston classification 波士顿分类   <|ka{=T  
  B (72)breakeven chart 保本图   ]:[)KZ~  
  B (73)breakeven point 保本点   v#{G8'+%  
  B (74)breaking-down time 复位时间   &h98.A*&  
  B (75)budget 预算   6tDg3`w>  
  B (76)budget center 预算中心   5)h+(u C3  
  B (77)budget cost allowance 预算成本折让   GG@iKL V  
  B (78)budget manual 预算手册   }(8D!XgWa  
  B (79)budget period 预算期间   T2;v<(  
  B (80)budgetary control 预算控制   * [iity  
  B (81)budgeted capacity 预算生产能力   j=`y  @~  
  B (82)burden 制造费用   `NYF?%  
  B (83)business center 经营中心   J r=REa0  
  B (84)business entity 营业个体   6:e}v'q{  
  B (85)business unit 经营单位   *##QXyyg  
 B (86)buy-out management 管理性购买产权   l iBAJx  
  B (87)by-product 副产品 ~Rx~g  
  C (88)called-up share capital 催缴股本   m~A[V,os  
  C (89)capacity 生产能力   gPF}aaB6  
  C (90)capacity ratios 生产能力比率   Fr938q6^-  
  C (91)capital 资本   5 ]A$P\7~1  
  C (92)capital assets pricing model资本资产计价模式   z(8)1#(n7  
  C (93)capital commitment 承诺资本   TyxU6<>4J4  
  C (94)capital employed 已运用的资本   &;SwLDF"1  
  C (95)capital expenditure 资本支出   W)G2Cs?p  
  C (96)capital expenditureauthorization 资本支出核准   : HQ8M*o  
  C (97)capital expenditure control 资本支出控制   cKvAR5|  
  C (98)capital expenditure proposal资本支出申请   xg*\j)_}  
  C (99)capital funding planning 资本基金筹集计划   ze#rYNvo/  
  C (100)capital gain 资本收益   IN]` lJ  
  C (101)capital investment appraisal资本投资评估   uOivnJ?  
  C (102)capital maintenance 资本保全   A)O_ es 2  
  C (103)capital resource planning 资本资源计划   p 02nd.R6  
  C (104)capital surplus 资本盈余   e _SoM!;  
  C (105)capital turnover 资本周转率   %RfY`n  
  C (106)card 记录卡   F``EARG)iu  
  C (107)cash 现金   =H.<"7  
  C (108)cash account 现金账户   *o:B oP=S  
  C (109)cash book 现金账薄   <=5,(a5g  
  C (110)cash cow 金牛产品   CWobvR)e  
  C (111)cash flow 现金流量   iMOPD}`IX  
  C (112)cash discounted 现金贴现   >S-N|uR6  
  C (113)cash flow budget 现金流量预算   sp=7Kh?|>  
  C (114)cash flow statement 现金流量表   i4{ /  
  C (115)cash ledger 现金分类账   ( Fjs N5  
  C (116)cash limit 现金限额   L~?,6  
  C (117)CCA 现时成本会计   Q+y-*1   
  C (118)center 中心   n;S0fg  
  C (119)changeover time 变更时间   cAsSN.HFS  
  C (120)chartered entity 特许经济个体   rS,* s'G  
  C (121)cheque 支票   wHo#%Y,Nmi  
  C (122)cheque register 支票登记薄   kG|>_5  
  C (123)coin analysis 零钱分类   "R\\\I7u  
  C (124)classification 分类   0s+rd&  
  C (125)clock card 工时卡   6bA~mC^&  
  C (126)code 代码   `0n 7Cyed  
  C (127)commitment accounting 承诺确认会计   K\Y6 cj  
  C (128)common cost 共同成本   m\}\RnZu  
  C (129)company limited byguarantee 有限担保责任公司   Bcd0   
C (130)company limited shares 股份有限公司   }{w_>!ee  
  C (131)competitive position 竞争能力状况   $J;=Ux)$  
  C (132)concept 概念   2jrX  
  C (133)conglomerate 跨行业企业   JUa Kj@a|  
  C (134)consistency concept 一致性概念   (`uC"MLk  
  C (135)consolidated accounts 合并报表   , Rr&.  
  C (136)consolidation accounting 合并会计   =vqE=:X6  
  C (137)consortium 财团   :+Z>nHe  
  C (138)contingency plan 应急计划   46.q a nh  
  C (139)contingent liabilities 或有负债   AIRVvW~($  
  C (140)continuous operation 连续生产   ,uqbS  
  C (141)contra 抵消   40l#'< y;  
  C (142)contract cost 合同成本   9{]r+z:  
  C (143)contract costing 合同成本计算   2}xFv2X  
  C (144)contribution 贡献毛益   [y&h_w.  
  C (145)contribution centre 贡献中心   f'zFg["aZS  
  C (146)contribution chart 贡献图   RZ,<D I  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {]/Jk07  
  C (148)contribution to salesration 贡献毛益对销售比率   W) Kpnb7  
  C (149)control 控制   \ /X!tlwxh  
  C (150)control account 控制帐户   !\D] \|Bo  
  C (151)control limits 控制限度   x x`8>2T#e  
  C (152)controllability concept 可控制概念   t73Z3M  
  C (153)controllable cost 可控制成本   ,*}g r  
  C (154)conversion cost 加工成本   <J_,9&\J  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kvO`]>#;$?  
  C (156)corporate appraisal 公司评估   Iy1X nS*  
  C (157)corporate planning 公司计划   L!}j3(I  
  C (158)corporate social reporting 公司社会报告   EA@$^e[  
  C (159)corporation 股份公司   cI4qgV  
  C (160)cost 成本   IkXKt8`YVA  
  C (161)cost account 成本帐户   c wD*>[j  
  C (162)cost accounting 成本会计   F+m4  
  C (163)cost accounting manual 成本手册   HEfA c  
  C (164)cost accounts calendar 成本报表的日历时间   "62Ysapq+  
  C (165)cost adjustment 成本调整   OaCj3d>  
  C (166)cost allocation 成本分配   fOjt` ~ToI  
  C (167)cost apportionment 成本分摊   Qc =lf$  
  C (168)cost attribution 成本归属   hu*>B  
  C (169)cost audit 成本审计   Vi -!E  
  C (170)cost behaviour 成本性态   ujHzG}2z  
  C (171)cost benefit analysis 成本效益分析   G`JwAy r'  
  C (172)cost center 成本中心   eRqexqO!  
  C (173)cost driver 成本动因
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