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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 v/z~ j  
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  1.audit   审计 +xn5 9V  
  2.attestation   鉴证 _>4Qh#6K  
  3.credibility   可信赖程度 eiwPp9[08  
  4.audit of financial statements 财务报表审计 zot_ jSV  
  5.agreed-upon procedures 执行商定程序 -'~61=PD  
  6.high levels of assurance 高水平保证 E)]RQ~jY?  
  7.compilation 编制 \z[L=  
  8.reliability 可靠性 k.Q4oyei  
  9.relevance 相关性 .j^=]3  
  10.professional skepticism 职业谨慎 (U^f0wJg  
  11.objectivity 客观性 _ Y8j l,J  
  12. professional competence 专业胜任能力 d6+{^v$#  
  13.Senior/CPA-in-charge 项目经理 ]5sU =\  
  14.audit engagement letter 业务约定书 y7/=-~   
  15.recurring audit 连续审计 HrH ! 'bd  
  16.the client 委托人 6'6,ySo]  
  17.change CPA 更换注册会计 BZ}_  
  18.the existing CPA 现任注册会计师 .y^T 3?}I  
  19.the successor CPA 后任注册会计师 D,&o=EU  
  20.the preceding CPA前任注册会计师 .qD=u1{p9  
  21.issue the audit report 出具审计报告 xay~fD  
  22.expert 专家 cByUP#hW  
  23.the board of directors 董事会 *D:uFo,xn  
  24.knowledge of the entity‘ s business 了解被审计单位情况 i f!   
  25.assess material misstatement risks评估重大错报风险 vCsJnKqK  
  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 08F~6e6a8  
  27.a general knowledge of —— 初步了解―――的情况 k btQ  
  28.a more knowledge of—— 进一步了解的情况 b_>x;5k  
  29.the prior year‘s working papers 以前年度工作底稿 TDZ p1zpXb  
  30.minutes of meeting 会议纪要 <jIuVX  
  31.business risks 经营风险 A? T25<}  
  32.appropriateness 适当性 #bmbK{[   
  33.accounting estimate 会计估计 #Z1 <lAy  
  34.management representations 管理层声明 `i{p6-U3  
  35.going concern assumption 持续经营假设 &9Xn:<"`)  
  36.audit plan 审计计划 $[{YE[a  
  37.significant audit areas 重点审计领域 U]64HuL  
  38.error 错误 JE ''Th}  
  39.fraud舞弊 Twq,6X-  
  40.modified or additional procedures 修改或追加审计程序  RR[1mM  
  41.misappropriation of assets 侵占资产 bo40s9"-*W  
  42.transactions without substance 虚假交易 ;kR+jC(  
  43.unusual pressures 异常压力 )2: ,E  
  44.the suspected noncompliance 涉嫌存在违法行为 ak$D1#hY  
  45.materialiy 重要性 NXSjN~aG2  
  46.exceed the materiality level 超过重要性水平 |0xP'(  
  47.approach the materiality level 接近重要性水平 :@K~>^+U  
  48.an acceptably low level 可接受水平 %hN7K  
  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 ]qO*(m:}o  
  50.misstatements or omissions 错报或漏报 IZOO>-g'f  
  51.aggregate 总计 buA/G-<e  
  52.subsequent events 期后事项 iPdR;O'  
  53.adjust the financial statements 调整财务报表 mG.H=iw  
  54.perform additional audit procedures 实施追加的审计程序 3B?7h/f  
  55.audit risk 审计风险 E3QyiW  
  56.detection risk 检查风险 `{  ` W-C  
  57.inappropriate audit opinion 不适当的审计意见 ((T6z$:hA  
  58.material misstatement 重大的错报 )| 0(#R  
  59.tolerable misstatement 可容忍错报 zCI.^^<?  
  60.the acceptable level of detection risk 可接受的检查风险 rL|9Xru  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m e2$ R>@  
  62.simall business 小规模企业 M=#g_*d  
  63.accounting system 会计系统 'W*ODAz6  
  64.test of control 控制测试 h1Logm+m  
  65.walk-through test 穿行测试 WuMr";2*E  
  66.communication 沟通 xaNM ?]%  
  67.flow chart 流程图 ASUL g{  
  68.reperformance of internal control 重新执行 sPRo=LB  
  69.audit evidence 审计证据 j71RlS73  
  70.substantive procedures 实质性程序 n |Q' >  
  71.assertions 认定 g [c ^7  
  72.esistence 存在 8RjFp2) W  
  73.occurrence 发生 Aga{ EKd  
  74.completeness 完整性 h]DzX8r}  
  75.rights and obligations 权利和义务 gzEcdDD  
  76.valuation and allocation 计价和分摊 =&#t ("  
  77.cutoff 截止 |SuN3B4e  
  78.accuracy 准确性 <Y+>a#T  
  79.classification 分类 #r'S@:[  
  80.inspection 检查 `@^s}rt+  
  81.supervision of counting 监盘 rn RWL4  
  82.observation 观察 jh"YHe/X  
  83.confirmation 函证 ,"?xy-6  
  84.computation 计算 HiSNEp$-4$  
  85.analytical procedures 分析程序 hFMT@Gy  
  86.vouch 核对 E{]PfUfFY  
  87.trace 追查 Jp-6]uW  
  88.audit sampling 审计抽样 BQL](Y "  
  89.error 误差 %s ">:  
  90.expected error 预期误差 }TRVCF1  
  91.population 总体 ?6//'bO:%  
  92.sampling risk 抽样风险 z9JZV`dNgz  
  93.non- sampling risk 非抽样风险 S^_F0</U,  
  94.sampling unit 抽样单位 vQmqYyOc2  
  95.statistical sampling 统计抽样 RuWu#tk  
  96.tolerable error 可容忍误差 q@XxCP]  
  97.the risk of under reliance 信赖不足风险 Zb$P`~(%  
  98.the risk of over reliance 信赖过度风险 %a|m[6+O  
  99.the risk of incorrect rejection 误拒风险 Uf#9y182*c  
  100. the risk of incorrect acceptance 误受风险 S3ZI C\2  
  101.working trial balance 试算平衡表 }ZJ*N Y  
  102.index and cross-referencing 索引和交叉索引 !#dp [,nk  
  103.cash receipt 现金收入 VF:95F;@  
  104.cash disbursement 现金支出 + I4s0  
  105.bank statement 银行对账单 3 uJ?;  
  106.bank reconciliation 银行存款余额调节表 l09DH+  
  107.balance sheet date 资产负债表日 WB3YN+Xl3  
  108.net realizable value 可变现净值 NE+ ;<mW  
  109.storeroom 仓库 o ^""=Z  
  110.sale invoice 销售发票 0gH;y+\=*  
  111.price list 价目表 DeTLh($\  
  112.positive confirmation request 积极式询证函 Un Ocw  
  113.negative confirmation request 消极式询证函 MY l9 &8  
  114.purchase requisition 请购单 qkBCI,X_Y  
  115.receiving report 验收报告 `&i\q=u+  
  116.gross margin 毛利 d$:LUxM#  
  117.manufacturing overhead 制造费用 1@xdzKua1  
  118.material requisition 领料单 o<Qt<*  
  119.inventory-taking 存货盘点 Zw_'u=r >  
  120.bond certificate 债券 d0 ;<Cw~Tl  
  121.stock certificate 股票 HM &"2c  
  122.audit report 审计报告 lH/7m;M  
  123.entity 被审计单位 - *v)sP"@  
  124.addressee of the audit report 审计报告的收件人 G$VE o8Blb  
  125.unqualified opinion 无保留意见 2k!4oVUN  
  126.qualified opinion 保留意见 _&aPF/  
  127.disclaimer of opinion 无法表示意见  NR98]X  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   dz1kQzOU*  
  A (2)absorbed overhead 已吸收制造费用 nhRpb9f`1@  
  A (3)absorption costing 吸收成本计算 id [caP=`  
  A (4)account 账户,报表   G rI<w.9X  
  A (5)accounting postulate 会计假设   czT]X F  
  A (6)accounting series release 会计公告文件   lPw`KW  
  A (7)accounting valuation 会计计价   $ EexNz  
  A (8)account sale 承销清单 F$jfPy-f  
  A (9)accountability concept 经营责任概念   Fb6d1I^wR  
  A (10)accountancy 会计职业   ]E^)d|_  
  A (11)accountant 会计师   3,1HD_  
  A (12)accounting 会计   u,./,:O %=  
  A (13)agency cost 代理成本   OJD!Ar8Q  
  A (14)accounting bases 会计基础   MzE1he1  
  A (15)accounting manual 会计手册   BH0s ` K"  
  A (16)accounting period 会计期间   8=OpX,t(  
  A (17)accounting policies 会计方针   2yV^'o)  
  A (18)accounting rate of return 会计报酬率   FT\%=>{  
  A (19)accounting reference date 会计参照日   wY3| 5kbDj  
  A (20)accounting reference period 会计参照期间   'cA(-ghY/E  
  A (21)accrual concept 应计概念   Hz j%G>  
  A (22)accrual expenses 应计费用   'oF XNO  
  A (23)acid test ration 速动比率(酸性测试比率)   Qcn;:6_&W  
  A (24)acquisition 购置   g0#w 4rGF)  
  A (25)acquisition accounting 收购会计   v(zfq'^%`  
  A (26)activity based accounting 作业基础成本计算   NRazI_Z  
  A (27)adjusting events 调整事项   U04&z 91"  
  A (28)administrative expenses 行政管理费   gv,1 CK  
  A (29)advice note 发货通知   .mplML0oW  
  A (30)amortization 摊销   D B(!*6#?  
  A (31)analytical review 分析性检查   1 0^FfwRfM  
  A (32)annual equivalent cost 年度等量成本法   5,?^SK|'x  
  A (33)annual report and accounts 年度报告和报表   G\K!7k`)!  
  A (34)appraisal cost 检验成本   K94bM5O 1  
  A (35)appropriation account 盈余分配账户   i5gNk)D  
  A (36)articles of association 公司章程细则   3sp-0tUE  
  A (37)assets 资产   . f!dH  
  A (38)assets cover 资产保障   c$x >6&&L  
  A (39)asset value per share 每股资产价值   8`_tnARIX  
  A (40)associated company 联营公司   xqfIm%9i}  
  A (41)attainable standard 可达标准   A_crK`3  
<u/(7H   
 A (42)attributable profit 可归属利润   <`WcI`IA b  
  A (43)audit 审计   |,tKw4  
  A (44)audit report 审计报告   h4Xz"i{z  
  A (45)auditing standards 审计准则   1u"#rC>7.4  
  A (46)authorized share capital 额定股本   $g),|[ x+(  
  A (47)available hours 可用小时   t9)S^: 0  
  A (48)avoidable costs 可避免成本 vU$n*M1`$  
  B (49)back-to-back loan 易币贷款   [S9"' ^H  
  B (50)backflush accounting 倒退成本计算   TX;)}\  
  B (51)bad debts 坏帐   U+zntB  
  B (52)bad debts ratio 坏帐比率   ja6V*CWb  
  B (53)bank charges 银行手续费   FIUQQQ\3  
  B (54)bank overdraft 银行透支   '4CD }  
  B (55)bank reconciliation 银行存款调节表   UG[r /w5(F  
  B (56)bank statement 银行对账单   =}YX I  
  B (57)bankruptcy 破产   ]^,!;do  
  B (58)basis of apportionment 分摊基础   | ^G38  
  B (59)batch 批量   >`p? CE  
  B (60)batch costing 分批成本计算   s+(@U Ul  
  B (61)beta factor B(市场)风险因素   VfozqUf  
  B (62)bill 账单   >dgz/n?:v  
  B (63)bill of exchange 汇票   }Rw6+;  
  B (64)bill of landing 提单   zRbY]dW  
  B (65)bill of materials 用料预计单   `YqXF=-  
  B (66)bill payable 应付票据   xsiJI1/68  
  B (67)bill receivable 应收票据   }9&dY!h +  
  B (68)bin card 存货记录卡   _07$TC1  
  B (69)bonus 红利   _?bO /y_y  
  B (70)book-keeping 薄记   7O:g;UI#  
  B (71)Boston classification 波士顿分类   @_W13@|  
  B (72)breakeven chart 保本图   \0vs93>?  
  B (73)breakeven point 保本点   X?XB!D7[  
  B (74)breaking-down time 复位时间   #2Iag' 4T  
  B (75)budget 预算   i<):%[Q)>  
  B (76)budget center 预算中心   yDWBrN._  
  B (77)budget cost allowance 预算成本折让   .rS. >d^n  
  B (78)budget manual 预算手册   [P6m8%Y|s  
  B (79)budget period 预算期间   ] "~ x  
  B (80)budgetary control 预算控制   PQa0m)H@  
  B (81)budgeted capacity 预算生产能力   OzwJ 52  
  B (82)burden 制造费用   57=d;Yg e  
  B (83)business center 经营中心   @b,6W wc  
  B (84)business entity 营业个体   LNyrIk/1  
  B (85)business unit 经营单位   *,IK4F6>:  
 B (86)buy-out management 管理性购买产权   SN]g4}K-  
  B (87)by-product 副产品 ( 'AAHq/  
  C (88)called-up share capital 催缴股本   ZhoV,/\+  
  C (89)capacity 生产能力   v$w}UC%uf  
  C (90)capacity ratios 生产能力比率   P+=m.  
  C (91)capital 资本   cpALs1j:  
  C (92)capital assets pricing model资本资产计价模式   ;Rpib[m  
  C (93)capital commitment 承诺资本   jM @N<k  
  C (94)capital employed 已运用的资本   4 Yv:\c  
  C (95)capital expenditure 资本支出   T\g+w\N  
  C (96)capital expenditureauthorization 资本支出核准   @0]WMI9B"B  
  C (97)capital expenditure control 资本支出控制   d4* SfzB  
  C (98)capital expenditure proposal资本支出申请   W]bgWKd  
  C (99)capital funding planning 资本基金筹集计划   nO!&;E&  
  C (100)capital gain 资本收益   "j8)l4}  
  C (101)capital investment appraisal资本投资评估   9x|`XAB  
  C (102)capital maintenance 资本保全   UoKVl-  
  C (103)capital resource planning 资本资源计划   Em^~OM3U$q  
  C (104)capital surplus 资本盈余   ^m&I^ \  
  C (105)capital turnover 资本周转率   wDGb h=  
  C (106)card 记录卡   MkL2I+*  
  C (107)cash 现金   dR;N3KwY  
  C (108)cash account 现金账户   74MxU  
  C (109)cash book 现金账薄   b9m`y*My  
  C (110)cash cow 金牛产品   |w54!f6w_  
  C (111)cash flow 现金流量   lWtfcU?S[  
  C (112)cash discounted 现金贴现   go A=U  
  C (113)cash flow budget 现金流量预算   Z\xnPhV  
  C (114)cash flow statement 现金流量表   `lWGwFgg(  
  C (115)cash ledger 现金分类账   ydo9 P5E  
  C (116)cash limit 现金限额   d}':7Np  
  C (117)CCA 现时成本会计   vdC0tax  
  C (118)center 中心   ..X_nF  
  C (119)changeover time 变更时间   =gD)j&~}_  
  C (120)chartered entity 特许经济个体   {59  >U~  
  C (121)cheque 支票   \Ta5c31S+  
  C (122)cheque register 支票登记薄   P.C?/7$7Z+  
  C (123)coin analysis 零钱分类   Tx!t3;Yz[  
  C (124)classification 分类   Wc2&3p9 c  
  C (125)clock card 工时卡   ?]$<Ufr  
  C (126)code 代码   < %Nf"p{K  
  C (127)commitment accounting 承诺确认会计   _,)_(R ,h  
  C (128)common cost 共同成本   U4fv$g V  
  C (129)company limited byguarantee 有限担保责任公司   ] xHiy+  
C (130)company limited shares 股份有限公司   tWTHyL  
  C (131)competitive position 竞争能力状况   TB* t^ E  
  C (132)concept 概念   a1y<Y`SC9  
  C (133)conglomerate 跨行业企业   ix2i.wdD  
  C (134)consistency concept 一致性概念   xc 1d[dCdp  
  C (135)consolidated accounts 合并报表   yRyXlZC  
  C (136)consolidation accounting 合并会计   WoN},oT[i  
  C (137)consortium 财团   +]A,fmI.  
  C (138)contingency plan 应急计划   $f0u  
  C (139)contingent liabilities 或有负债   5L[imOM0  
  C (140)continuous operation 连续生产   eyJWFJh  
  C (141)contra 抵消   V [g^R*b  
  C (142)contract cost 合同成本   7P Mz6  
  C (143)contract costing 合同成本计算   g:ky;-G8b  
  C (144)contribution 贡献毛益   j \jMN*dmV  
  C (145)contribution centre 贡献中心   4@3\Ihv  
  C (146)contribution chart 贡献图   H'zAMGZa  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   K~,!IU_QG  
  C (148)contribution to salesration 贡献毛益对销售比率   :rQDA =Ps  
  C (149)control 控制   Si]?4:E7=  
  C (150)control account 控制帐户   (m:Q'4Ep  
  C (151)control limits 控制限度   1>rQ).eT  
  C (152)controllability concept 可控制概念   SoM,o]s#y  
  C (153)controllable cost 可控制成本   O}zHkcL  
  C (154)conversion cost 加工成本   ,HTwEq>-G  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +_J@8k  
  C (156)corporate appraisal 公司评估   wg%Z  
  C (157)corporate planning 公司计划   t2)uJN`a$X  
  C (158)corporate social reporting 公司社会报告   yO7y`;Q(sF  
  C (159)corporation 股份公司   "h_f- vP  
  C (160)cost 成本   ]pBEoktp  
  C (161)cost account 成本帐户   81x/ bx@L%  
  C (162)cost accounting 成本会计   e:nByzdH0[  
  C (163)cost accounting manual 成本手册   hRX9Du`$  
  C (164)cost accounts calendar 成本报表的日历时间   m`-:j"]b$  
  C (165)cost adjustment 成本调整   <Hr<QiAK  
  C (166)cost allocation 成本分配   \#]%S/_ A  
  C (167)cost apportionment 成本分摊   l+F29_o#  
  C (168)cost attribution 成本归属   }.)R#hG?  
  C (169)cost audit 成本审计   M?sax+'  
  C (170)cost behaviour 成本性态   ]NTQF/   
  C (171)cost benefit analysis 成本效益分析   01-rBto$  
  C (172)cost center 成本中心   nc:/GxP  
  C (173)cost driver 成本动因
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