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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 iEr,ly  
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  1.audit   审计 rVYoxXv  
  2.attestation   鉴证 !Lf<hS^  
  3.credibility   可信赖程度 x%G3L\ 5  
  4.audit of financial statements 财务报表审计 B[t^u\Fk  
  5.agreed-upon procedures 执行商定程序 |7 s2xRc  
  6.high levels of assurance 高水平保证 &v{Ehkr*  
  7.compilation 编制 t;&XIG~  
  8.reliability 可靠性 %a;#]d  
  9.relevance 相关性 |^pev2g  
  10.professional skepticism 职业谨慎 WlMcEje  
  11.objectivity 客观性 S(Yd.Sp  
  12. professional competence 专业胜任能力 +2~k Hrv  
  13.Senior/CPA-in-charge 项目经理 V2YK  T,5  
  14.audit engagement letter 业务约定书 |cPHl+$nh.  
  15.recurring audit 连续审计 Ej(J j\  
  16.the client 委托人 &XP(D5lf`B  
  17.change CPA 更换注册会计 -u2i" I730  
  18.the existing CPA 现任注册会计师 N@q}eGe  
  19.the successor CPA 后任注册会计师 0lfK} a  
  20.the preceding CPA前任注册会计师 XIeLu"TSL  
  21.issue the audit report 出具审计报告 q+ $6D;9  
  22.expert 专家 }h5i Tc  
  23.the board of directors 董事会 gE-y`2SU  
  24.knowledge of the entity‘ s business 了解被审计单位情况 BM%wZ: s  
  25.assess material misstatement risks评估重大错报风险 6o 3 bq|  
  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 Mqf Ns<2  
  27.a general knowledge of —— 初步了解―――的情况 $B+| &]a  
  28.a more knowledge of—— 进一步了解的情况 AZtS4]4G)  
  29.the prior year‘s working papers 以前年度工作底稿 X%1TsCKMj  
  30.minutes of meeting 会议纪要 &SY!qTxF  
  31.business risks 经营风险 C6_(j48&  
  32.appropriateness 适当性 ^.SYAwL  
  33.accounting estimate 会计估计 o`?rj!\  
  34.management representations 管理层声明 DDg\oGLp  
  35.going concern assumption 持续经营假设 5,RUPaE  
  36.audit plan 审计计划 %`vzQt`>  
  37.significant audit areas 重点审计领域 Nk`UQ~g$  
  38.error 错误 (B7G'h.?  
  39.fraud舞弊 f-=\qSo  
  40.modified or additional procedures 修改或追加审计程序 kX 1}/l  
  41.misappropriation of assets 侵占资产 Lpchla$  
  42.transactions without substance 虚假交易 IP~!E_e}\  
  43.unusual pressures 异常压力 f& 4_:'-,  
  44.the suspected noncompliance 涉嫌存在违法行为 8sG3<$Z^  
  45.materialiy 重要性 h6 \P&Z  
  46.exceed the materiality level 超过重要性水平 ) nfoDG#O  
  47.approach the materiality level 接近重要性水平 WeI+|V$  
  48.an acceptably low level 可接受水平 L"L3n,%F  
  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 8!g `bC#%  
  50.misstatements or omissions 错报或漏报 |m19fg3u  
  51.aggregate 总计 ;|N:F G  
  52.subsequent events 期后事项 bdUPo+  
  53.adjust the financial statements 调整财务报表 g|=_@ pL  
  54.perform additional audit procedures 实施追加的审计程序 ?HZp @ &  
  55.audit risk 审计风险 o<2GtF1"o  
  56.detection risk 检查风险  )vr@:PE  
  57.inappropriate audit opinion 不适当的审计意见 8OfQ :   
  58.material misstatement 重大的错报 gwZ<$6  
  59.tolerable misstatement 可容忍错报 )n/%P4l  
  60.the acceptable level of detection risk 可接受的检查风险 CU$kh z"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &[.5@sv  
  62.simall business 小规模企业 JuRoeq.  
  63.accounting system 会计系统 fSh5u/F!  
  64.test of control 控制测试 g jF5~ `  
  65.walk-through test 穿行测试 ~Eut_d  
  66.communication 沟通 >&L|oq7$  
  67.flow chart 流程图 N,ht<l\  
  68.reperformance of internal control 重新执行 <QtZ6-;_f  
  69.audit evidence 审计证据 f J,N.O+9E  
  70.substantive procedures 实质性程序 :-&|QVH  
  71.assertions 认定 iP/v "g"g  
  72.esistence 存在 [)H 6`w  
  73.occurrence 发生 Z1Qz LvWs  
  74.completeness 完整性 ;%|im?  
  75.rights and obligations 权利和义务 a"~o'W7  
  76.valuation and allocation 计价和分摊 r4.6W[| d  
  77.cutoff 截止 ~KK 9aV{  
  78.accuracy 准确性 77e*9/6@  
  79.classification 分类 ,,3lH-C  
  80.inspection 检查 -K"'F`;W  
  81.supervision of counting 监盘 vwR_2u  
  82.observation 观察 :I"CQ C[Z  
  83.confirmation 函证 *[MWvs:,  
  84.computation 计算 '1<Z"InU  
  85.analytical procedures 分析程序 (1/Sf&2i  
  86.vouch 核对 Xj?Wvt  
  87.trace 追查 G1:}{a5i_  
  88.audit sampling 审计抽样 6)HmE[[F  
  89.error 误差 Z0|5VLk,<{  
  90.expected error 预期误差 Da^q 9,|  
  91.population 总体 ;qx#]Z0 <  
  92.sampling risk 抽样风险 n}p G&&;q  
  93.non- sampling risk 非抽样风险 >Wg= Tuef  
  94.sampling unit 抽样单位 l,ny=Q$[1'  
  95.statistical sampling 统计抽样 l\U Q2i  
  96.tolerable error 可容忍误差 uLms0r\@!  
  97.the risk of under reliance 信赖不足风险 "tCI_ Zi;  
  98.the risk of over reliance 信赖过度风险 t Zxx#v`  
  99.the risk of incorrect rejection 误拒风险 D{9a'0J  
  100. the risk of incorrect acceptance 误受风险 s"L&y <?)  
  101.working trial balance 试算平衡表 7T[~~V^x  
  102.index and cross-referencing 索引和交叉索引 YMGy-]!o  
  103.cash receipt 现金收入 (qcFGM22U  
  104.cash disbursement 现金支出 ; :e7Z^\/k  
  105.bank statement 银行对账单 m l`xLZN>L  
  106.bank reconciliation 银行存款余额调节表 xBHf~:!  
  107.balance sheet date 资产负债表日 = XZU9df  
  108.net realizable value 可变现净值 5hs_k[q  
  109.storeroom 仓库 vrn4yHoZ  
  110.sale invoice 销售发票 +Z#=z,.^  
  111.price list 价目表 UlXm4\@  
  112.positive confirmation request 积极式询证函 $-_" SWG.  
  113.negative confirmation request 消极式询证函 BD6!,  
  114.purchase requisition 请购单 x;ik   
  115.receiving report 验收报告 @kXuC<  
  116.gross margin 毛利 D@=]mh6vl  
  117.manufacturing overhead 制造费用 b,~'wm8:A  
  118.material requisition 领料单 ~z^l~Vyg?  
  119.inventory-taking 存货盘点 N=mvr&arP  
  120.bond certificate 债券 L 3]J8oEmU  
  121.stock certificate 股票 ra^</o/  
  122.audit report 审计报告 N2h5@*1Y  
  123.entity 被审计单位 3}L3n*Ft#.  
  124.addressee of the audit report 审计报告的收件人 ]4rmQAS7"  
  125.unqualified opinion 无保留意见 k-$Acv(  
  126.qualified opinion 保留意见 %<i sdvF  
  127.disclaimer of opinion 无法表示意见 q/U-WQ<+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [bLKjD  
  A (2)absorbed overhead 已吸收制造费用 W3i<Unq  
  A (3)absorption costing 吸收成本计算 eI -fH  
  A (4)account 账户,报表   k?cX f j&  
  A (5)accounting postulate 会计假设   oKGH|iVEe  
  A (6)accounting series release 会计公告文件   lyL6w1  
  A (7)accounting valuation 会计计价   %6ckau1_;  
  A (8)account sale 承销清单 )St0}?I~  
  A (9)accountability concept 经营责任概念   &0 QUObK  
  A (10)accountancy 会计职业   t%@iF U;}  
  A (11)accountant 会计师   St ;9&A  
  A (12)accounting 会计   {\Pk;M{Y&  
  A (13)agency cost 代理成本   ZfM]A)  
  A (14)accounting bases 会计基础   &zn|),  
  A (15)accounting manual 会计手册   w+m7jn!$  
  A (16)accounting period 会计期间   EXdX%T\  
  A (17)accounting policies 会计方针   n'rq  
  A (18)accounting rate of return 会计报酬率   ;&lXgC^*  
  A (19)accounting reference date 会计参照日   `!8\ |/  
  A (20)accounting reference period 会计参照期间   j ,rc9  
  A (21)accrual concept 应计概念   x ]VycS  
  A (22)accrual expenses 应计费用   1P]J3o  
  A (23)acid test ration 速动比率(酸性测试比率)   n%r>W^2j  
  A (24)acquisition 购置   8] LF{Obz[  
  A (25)acquisition accounting 收购会计   c[J 2;"SP  
  A (26)activity based accounting 作业基础成本计算   l_yy;e  
  A (27)adjusting events 调整事项   *g mc6xY  
  A (28)administrative expenses 行政管理费   X&Oo[Z  
  A (29)advice note 发货通知   o. $ 48h (  
  A (30)amortization 摊销   h`Jc%6o  
  A (31)analytical review 分析性检查   mI2Gs) SO  
  A (32)annual equivalent cost 年度等量成本法   ZW M:Wj192  
  A (33)annual report and accounts 年度报告和报表   hGFi|9/-u  
  A (34)appraisal cost 检验成本   P]"@3Z&w  
  A (35)appropriation account 盈余分配账户   d{TcjZ  
  A (36)articles of association 公司章程细则   HubG>]  
  A (37)assets 资产   ~vP_c(8f  
  A (38)assets cover 资产保障   ]:ca=&>  
  A (39)asset value per share 每股资产价值   9u~C?w  
  A (40)associated company 联营公司   +4J'> dr  
  A (41)attainable standard 可达标准   8V(~u^!%_  
VK4UhN2  
 A (42)attributable profit 可归属利润   "P.sK huo  
  A (43)audit 审计   t<`wK8)  
  A (44)audit report 审计报告   *K>2B99TXu  
  A (45)auditing standards 审计准则   `-nSH)GBM  
  A (46)authorized share capital 额定股本   *3^7'^j<  
  A (47)available hours 可用小时   =Q"thsR  
  A (48)avoidable costs 可避免成本 EAY+#>L*  
  B (49)back-to-back loan 易币贷款   ~m R^j  
  B (50)backflush accounting 倒退成本计算   "-fyX!  
  B (51)bad debts 坏帐   )YC H>Za  
  B (52)bad debts ratio 坏帐比率   z@~Z Mk  
  B (53)bank charges 银行手续费   9[t-W:3c7  
  B (54)bank overdraft 银行透支   M|y!,/'  
  B (55)bank reconciliation 银行存款调节表   Ev#, }l+  
  B (56)bank statement 银行对账单   B8cg[;e81  
  B (57)bankruptcy 破产   GDj_+G;tO\  
  B (58)basis of apportionment 分摊基础   9 U9ghWH8  
  B (59)batch 批量   .&=\ *cZc  
  B (60)batch costing 分批成本计算   X"8$,\wX,  
  B (61)beta factor B(市场)风险因素   `,  |l  
  B (62)bill 账单   | /-# N  
  B (63)bill of exchange 汇票   Z(E .F,k  
  B (64)bill of landing 提单   8}z PDs  
  B (65)bill of materials 用料预计单   4P2p|Gc3  
  B (66)bill payable 应付票据   84(jg P  
  B (67)bill receivable 应收票据   q9(O=7O]-  
  B (68)bin card 存货记录卡   Pi&\GMzd  
  B (69)bonus 红利   ?#5)TAW  
  B (70)book-keeping 薄记   11J:>A5zt  
  B (71)Boston classification 波士顿分类   D -e^b'l  
  B (72)breakeven chart 保本图   qztL M?iV  
  B (73)breakeven point 保本点   d76C ]R5L  
  B (74)breaking-down time 复位时间   "| oW6@  
  B (75)budget 预算   BZQJ@lk5  
  B (76)budget center 预算中心   B]D51R\}VE  
  B (77)budget cost allowance 预算成本折让   a(U/70j  
  B (78)budget manual 预算手册   fQU_A  
  B (79)budget period 预算期间   0O q5;5  
  B (80)budgetary control 预算控制   *!EHs04  
  B (81)budgeted capacity 预算生产能力    u<@ 55k  
  B (82)burden 制造费用   v|kL7t)}  
  B (83)business center 经营中心   :Ea ]baM"  
  B (84)business entity 营业个体   |?fc]dl1]  
  B (85)business unit 经营单位   t/"9LMKs?  
 B (86)buy-out management 管理性购买产权   4.&et()}  
  B (87)by-product 副产品 piUfvw  
  C (88)called-up share capital 催缴股本   Zfr?(y+3  
  C (89)capacity 生产能力   z :$TW{%M  
  C (90)capacity ratios 生产能力比率   T/7[hj  
  C (91)capital 资本   K)oN^  
  C (92)capital assets pricing model资本资产计价模式   !I8( Y  
  C (93)capital commitment 承诺资本   6~+?DIc  
  C (94)capital employed 已运用的资本   7w"YCRKh  
  C (95)capital expenditure 资本支出   s&OwVQ<M  
  C (96)capital expenditureauthorization 资本支出核准   |B*`%7{+  
  C (97)capital expenditure control 资本支出控制   7W#9ki1  
  C (98)capital expenditure proposal资本支出申请   QeAkuqT'[  
  C (99)capital funding planning 资本基金筹集计划   Xp3cYS*u  
  C (100)capital gain 资本收益   Y)4D$9:  
  C (101)capital investment appraisal资本投资评估   b+}*@xhl  
  C (102)capital maintenance 资本保全   5h(] S[Zf3  
  C (103)capital resource planning 资本资源计划   e.g$|C^$m  
  C (104)capital surplus 资本盈余   P(r}<SM  
  C (105)capital turnover 资本周转率   `S7${0e  
  C (106)card 记录卡   WxLILh  
  C (107)cash 现金   0ID 8L [  
  C (108)cash account 现金账户   A&0sD}I\K  
  C (109)cash book 现金账薄   $}7WJz:  
  C (110)cash cow 金牛产品   <BN)>NqM  
  C (111)cash flow 现金流量   *o[*,1Pw  
  C (112)cash discounted 现金贴现   5G=CvGu  
  C (113)cash flow budget 现金流量预算   5B( r[Ni b  
  C (114)cash flow statement 现金流量表   "|"bo5M:   
  C (115)cash ledger 现金分类账   WYE[H9x1?  
  C (116)cash limit 现金限额   SIRZ_lt$r  
  C (117)CCA 现时成本会计   #6JCm!s  
  C (118)center 中心   (sn|`k3I  
  C (119)changeover time 变更时间   *%cI,}%   
  C (120)chartered entity 特许经济个体   sOW-GWSE<  
  C (121)cheque 支票   ;z7iUke0%  
  C (122)cheque register 支票登记薄   lBTgI"n=eK  
  C (123)coin analysis 零钱分类   Efw/bTEg  
  C (124)classification 分类   an<tupi[E  
  C (125)clock card 工时卡    o*QhoDjc  
  C (126)code 代码   W"WvkW>-  
  C (127)commitment accounting 承诺确认会计   ?z60b=f8  
  C (128)common cost 共同成本   _"F(w"|  
  C (129)company limited byguarantee 有限担保责任公司   QTK{JZf  
C (130)company limited shares 股份有限公司   i@_|18F]`  
  C (131)competitive position 竞争能力状况   $0K9OF9$  
  C (132)concept 概念   PxK  
  C (133)conglomerate 跨行业企业   4aZsz,=  
  C (134)consistency concept 一致性概念   Hj;j\R >2  
  C (135)consolidated accounts 合并报表   Xf9VW}`*8  
  C (136)consolidation accounting 合并会计   !H,R$3~  
  C (137)consortium 财团   Ty]CdyL$  
  C (138)contingency plan 应急计划   ;LH?Qu;e  
  C (139)contingent liabilities 或有负债    c:~o e  
  C (140)continuous operation 连续生产   -i @!{ ?  
  C (141)contra 抵消   '&T4ryq3"  
  C (142)contract cost 合同成本   P[ KJuc  
  C (143)contract costing 合同成本计算   'L0 2lM  
  C (144)contribution 贡献毛益   S3j/(BG  
  C (145)contribution centre 贡献中心   })bTQj7  
  C (146)contribution chart 贡献图   IEeh)aj[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F+Lq  
  C (148)contribution to salesration 贡献毛益对销售比率   K#F~$k|1B  
  C (149)control 控制   4y21v|(9  
  C (150)control account 控制帐户   WFN5&7$W  
  C (151)control limits 控制限度   [N#2uo  
  C (152)controllability concept 可控制概念   UXa3>q>  
  C (153)controllable cost 可控制成本   n&[U/`o  
  C (154)conversion cost 加工成本   wTIOCj  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +\.gdL)  
  C (156)corporate appraisal 公司评估   {u46m  
  C (157)corporate planning 公司计划   8u;l<^<  
  C (158)corporate social reporting 公司社会报告   "W:'cIw  
  C (159)corporation 股份公司   /k}v m3  
  C (160)cost 成本   Z^`>;n2  
  C (161)cost account 成本帐户   Yw+_( 2 9=  
  C (162)cost accounting 成本会计   @ZK|k  
  C (163)cost accounting manual 成本手册   g4j?E{M?  
  C (164)cost accounts calendar 成本报表的日历时间   Z10#6v  
  C (165)cost adjustment 成本调整   tq>QZEg  
  C (166)cost allocation 成本分配   m[ txKj.=_  
  C (167)cost apportionment 成本分摊   u& :-&gva  
  C (168)cost attribution 成本归属   { b+!0[  
  C (169)cost audit 成本审计   T6- e  
  C (170)cost behaviour 成本性态   $N5}N\C:a  
  C (171)cost benefit analysis 成本效益分析   W)w@ju$Ko  
  C (172)cost center 成本中心   `;4zIBJ  
  C (173)cost driver 成本动因
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