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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 u{/!BCKE  
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  1.audit   审计 +TR#  
  2.attestation   鉴证 bN',-[E  
  3.credibility   可信赖程度 %L^S;v3  
  4.audit of financial statements 财务报表审计 )t/[z3rn  
  5.agreed-upon procedures 执行商定程序 n* 7mP   
  6.high levels of assurance 高水平保证 ST^@7f_  
  7.compilation 编制 \qU.?V[2  
  8.reliability 可靠性 q%/ciPgE  
  9.relevance 相关性 wU|Y`wJmF  
  10.professional skepticism 职业谨慎 ua'dm6",:  
  11.objectivity 客观性 gkN|3^  
  12. professional competence 专业胜任能力 -XSu;'4q  
  13.Senior/CPA-in-charge 项目经理 nKoc%TNqe  
  14.audit engagement letter 业务约定书 p(5'|eqBV  
  15.recurring audit 连续审计 sT^^#$ub  
  16.the client 委托人 4*<27  
  17.change CPA 更换注册会计 6}vPwI  
  18.the existing CPA 现任注册会计师 :e&P's=  
  19.the successor CPA 后任注册会计师 HKr6h?Si^  
  20.the preceding CPA前任注册会计师 ;zbF~5e  
  21.issue the audit report 出具审计报告 LAoX'^6  
  22.expert 专家 Q>FuNdUk  
  23.the board of directors 董事会 @Lj28&4:<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 k?Bc^7l:  
  25.assess material misstatement risks评估重大错报风险 54A ndyeA  
  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 !7:~"kk  
  27.a general knowledge of —— 初步了解―――的情况 ^<@9ph  
  28.a more knowledge of—— 进一步了解的情况 wN])"bmB  
  29.the prior year‘s working papers 以前年度工作底稿 $g|/.XH%  
  30.minutes of meeting 会议纪要 d45JT?qg&  
  31.business risks 经营风险 <3!jra,h  
  32.appropriateness 适当性 ^[d|^fRH Q  
  33.accounting estimate 会计估计 C?FUc cI  
  34.management representations 管理层声明 Ef;OrE""  
  35.going concern assumption 持续经营假设 |<@X* #X5  
  36.audit plan 审计计划 X3KP N  
  37.significant audit areas 重点审计领域 Dl3Df u8  
  38.error 错误 >F zu]G4]  
  39.fraud舞弊 j HOE%  
  40.modified or additional procedures 修改或追加审计程序 07T"alXf:A  
  41.misappropriation of assets 侵占资产 hr8v O"tZN  
  42.transactions without substance 虚假交易 Jmln*,Ol7  
  43.unusual pressures 异常压力 ~PT( /L  
  44.the suspected noncompliance 涉嫌存在违法行为 B=:7N;BT  
  45.materialiy 重要性 3 *o l  
  46.exceed the materiality level 超过重要性水平 ~CQYF,[Th  
  47.approach the materiality level 接近重要性水平 c%u X+\-$  
  48.an acceptably low level 可接受水平 !9l c6W  
  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 H\f.a R=  
  50.misstatements or omissions 错报或漏报 ]F@XGJN  
  51.aggregate 总计 a& Ti44a[  
  52.subsequent events 期后事项 +fd^$Qd%K  
  53.adjust the financial statements 调整财务报表 gE/O29Y  
  54.perform additional audit procedures 实施追加的审计程序 1 )aB']K%  
  55.audit risk 审计风险 3wEVjT-  
  56.detection risk 检查风险 6'e}!O  
  57.inappropriate audit opinion 不适当的审计意见 D]9I-|  
  58.material misstatement 重大的错报 k,xY\r$  
  59.tolerable misstatement 可容忍错报 +jFcq:`#UG  
  60.the acceptable level of detection risk 可接受的检查风险 zR'lQ<u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Fz_SID  
  62.simall business 小规模企业 Q0f7gY1-%  
  63.accounting system 会计系统 ta*B#2D>  
  64.test of control 控制测试 Qa nE]  
  65.walk-through test 穿行测试 ?qviJDD|f  
  66.communication 沟通 -d+q+l>0  
  67.flow chart 流程图 H R55|`]  
  68.reperformance of internal control 重新执行 i6)$pARp  
  69.audit evidence 审计证据 R=IZFwr  
  70.substantive procedures 实质性程序 *dn~-W.  
  71.assertions 认定 :XK.A   
  72.esistence 存在 We#u-#k_O  
  73.occurrence 发生 .17WF\1HC.  
  74.completeness 完整性 :7t~p &J  
  75.rights and obligations 权利和义务 @N`) Z3P+  
  76.valuation and allocation 计价和分摊 Y" &&=M#  
  77.cutoff 截止 NhyVX%qt:  
  78.accuracy 准确性 (~P b,Q  
  79.classification 分类 \gRX:i#n  
  80.inspection 检查  ZqQJFyV*  
  81.supervision of counting 监盘 LYPjdp2>"o  
  82.observation 观察 c|[:vin  
  83.confirmation 函证 @Y'BqDFlZ  
  84.computation 计算 !HM|~G7  
  85.analytical procedures 分析程序 [kx_Izi/T  
  86.vouch 核对 UdmYS3zs  
  87.trace 追查 0^4uZeW?  
  88.audit sampling 审计抽样 K.?~@5%  
  89.error 误差 `1F[.DdF  
  90.expected error 预期误差 >-YPCW  
  91.population 总体 i DV.L  
  92.sampling risk 抽样风险 XSkN9LqZ  
  93.non- sampling risk 非抽样风险 %EYh5 W  
  94.sampling unit 抽样单位 F#KO!\iA+  
  95.statistical sampling 统计抽样 .'C$w1[w  
  96.tolerable error 可容忍误差 7@u0;5p|  
  97.the risk of under reliance 信赖不足风险  PW"G]G,  
  98.the risk of over reliance 信赖过度风险 u+eA>{  
  99.the risk of incorrect rejection 误拒风险 .%7#o  
  100. the risk of incorrect acceptance 误受风险 )cnB>Qul  
  101.working trial balance 试算平衡表 Y,OSQBgk  
  102.index and cross-referencing 索引和交叉索引 =e/{fUg8f  
  103.cash receipt 现金收入 M7 &u_Cn?  
  104.cash disbursement 现金支出 .7TQae%  
  105.bank statement 银行对账单 |ahleu  
  106.bank reconciliation 银行存款余额调节表 p#W[he  
  107.balance sheet date 资产负债表日 *R.Q!L v+  
  108.net realizable value 可变现净值 0[@ 9f1Nk4  
  109.storeroom 仓库 ]w.:K*_=  
  110.sale invoice 销售发票 hM")DmvB4  
  111.price list 价目表 )&}\2NK6L  
  112.positive confirmation request 积极式询证函 beFVjVVHq  
  113.negative confirmation request 消极式询证函 D;.O#bS  
  114.purchase requisition 请购单 \x i wp.  
  115.receiving report 验收报告 B#'TF?HUEn  
  116.gross margin 毛利 CZ*c["x2  
  117.manufacturing overhead 制造费用 *jo y%F  
  118.material requisition 领料单 %-!ruc"}  
  119.inventory-taking 存货盘点 iva&W  
  120.bond certificate 债券 >VnkgY  
  121.stock certificate 股票 euO!+9p  
  122.audit report 审计报告 pIdJ+gu(s  
  123.entity 被审计单位 nYG$V)iCb  
  124.addressee of the audit report 审计报告的收件人 ,Ju f  
  125.unqualified opinion 无保留意见 ^~Nz8PCY  
  126.qualified opinion 保留意见 [@Y<:6  
  127.disclaimer of opinion 无法表示意见 Xxcv 5.ug  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   !4cR&@[  
  A (2)absorbed overhead 已吸收制造费用 *[jG^w0z8~  
  A (3)absorption costing 吸收成本计算 WJBi#(SY  
  A (4)account 账户,报表   ALS\}_8  
  A (5)accounting postulate 会计假设   ucQ2/B#'4l  
  A (6)accounting series release 会计公告文件   DytH } U"  
  A (7)accounting valuation 会计计价   M 7BCBA  
  A (8)account sale 承销清单 f^il|Obzl  
  A (9)accountability concept 经营责任概念   4*W ??(=j  
  A (10)accountancy 会计职业   zRPX mu{t  
  A (11)accountant 会计师   4`5jq)  
  A (12)accounting 会计   /v"u4Ipj  
  A (13)agency cost 代理成本   O1IR+"0  
  A (14)accounting bases 会计基础   ?ihkV? ;)  
  A (15)accounting manual 会计手册   Bsi HVr  
  A (16)accounting period 会计期间   Wf/Gt\?  
  A (17)accounting policies 会计方针   R'f|1mt  
  A (18)accounting rate of return 会计报酬率   $},Y)"mI  
  A (19)accounting reference date 会计参照日   wvsKn YKX  
  A (20)accounting reference period 会计参照期间   laN:H mR8  
  A (21)accrual concept 应计概念   u5^fiw]C  
  A (22)accrual expenses 应计费用   A\Rkt ;:  
  A (23)acid test ration 速动比率(酸性测试比率)   mw)KyU#l,:  
  A (24)acquisition 购置   v'0A$`w`  
  A (25)acquisition accounting 收购会计   xlG/$`Ab  
  A (26)activity based accounting 作业基础成本计算   62K7afH  
  A (27)adjusting events 调整事项   _2+}_ >d  
  A (28)administrative expenses 行政管理费   V.5gxr3QqW  
  A (29)advice note 发货通知   AFO g*{1  
  A (30)amortization 摊销   [mph iH/  
  A (31)analytical review 分析性检查   6KPM4#61o  
  A (32)annual equivalent cost 年度等量成本法   nPh 5(&E  
  A (33)annual report and accounts 年度报告和报表   pMM,ox"  
  A (34)appraisal cost 检验成本   BYuF$[3ya&  
  A (35)appropriation account 盈余分配账户   Xwy0dXko  
  A (36)articles of association 公司章程细则   V8ka*VJ(B  
  A (37)assets 资产   j#d=V@=a  
  A (38)assets cover 资产保障   vcs=!Ace  
  A (39)asset value per share 每股资产价值   GlYNC&,VL  
  A (40)associated company 联营公司   x>vC;E${"  
  A (41)attainable standard 可达标准   9,\b$?9  
d:* ,HzG  
 A (42)attributable profit 可归属利润   3jQy"9f  
  A (43)audit 审计   ve[` 0  
  A (44)audit report 审计报告   uu L"o  
  A (45)auditing standards 审计准则   >2tQ')%DJ  
  A (46)authorized share capital 额定股本   I\E`xkbBu  
  A (47)available hours 可用小时   ,K=\Y9l3  
  A (48)avoidable costs 可避免成本 .g7 1?^?(  
  B (49)back-to-back loan 易币贷款    " Mzb  
  B (50)backflush accounting 倒退成本计算   [ sJ f)<  
  B (51)bad debts 坏帐   f tW-  
  B (52)bad debts ratio 坏帐比率   SskvxH+7  
  B (53)bank charges 银行手续费   $,$bZV  
  B (54)bank overdraft 银行透支   {]1o($.u  
  B (55)bank reconciliation 银行存款调节表   _<pSCR0  
  B (56)bank statement 银行对账单   Qa@b-v'by  
  B (57)bankruptcy 破产   mn;;wp  
  B (58)basis of apportionment 分摊基础   p>Dv&fX  
  B (59)batch 批量   _$%.F| :  
  B (60)batch costing 分批成本计算   N>##} i  
  B (61)beta factor B(市场)风险因素   ZGgKCCt  
  B (62)bill 账单   FrBoE#  
  B (63)bill of exchange 汇票   =.`( KXT  
  B (64)bill of landing 提单   U@21N3_@_  
  B (65)bill of materials 用料预计单   SV#$Cf g  
  B (66)bill payable 应付票据   _u TaN  
  B (67)bill receivable 应收票据   3D L7   
  B (68)bin card 存货记录卡   ^`>,~$Q  
  B (69)bonus 红利   =Hplg>h)  
  B (70)book-keeping 薄记   ]OIB;h;3  
  B (71)Boston classification 波士顿分类   uFQ;}k;}  
  B (72)breakeven chart 保本图   C3q}Dh+]  
  B (73)breakeven point 保本点   tY~gn|M  
  B (74)breaking-down time 复位时间   e;L++D  
  B (75)budget 预算   ^R- -&{I  
  B (76)budget center 预算中心   Cw7 07  
  B (77)budget cost allowance 预算成本折让   F]]1>w*/0  
  B (78)budget manual 预算手册   yh0zW $  
  B (79)budget period 预算期间   n{sF'n</  
  B (80)budgetary control 预算控制   0Oy.&C T  
  B (81)budgeted capacity 预算生产能力   K ZoIjK]  
  B (82)burden 制造费用   G J"S*30  
  B (83)business center 经营中心   hG~4i:p <  
  B (84)business entity 营业个体   \]RPxM:_>  
  B (85)business unit 经营单位   Q@]~O-  
 B (86)buy-out management 管理性购买产权   nvY3$ Ty  
  B (87)by-product 副产品 (;DnL|"'8  
  C (88)called-up share capital 催缴股本   | 4 /'~cYV  
  C (89)capacity 生产能力   ~q]@Jp  
  C (90)capacity ratios 生产能力比率   @@~OA>^  
  C (91)capital 资本   N$>.V7H&  
  C (92)capital assets pricing model资本资产计价模式   NG3!09eY  
  C (93)capital commitment 承诺资本   x(oL\I_Z  
  C (94)capital employed 已运用的资本   ]}7 FTMGbY  
  C (95)capital expenditure 资本支出   LsaE-l  
  C (96)capital expenditureauthorization 资本支出核准   nE.w  
  C (97)capital expenditure control 资本支出控制   UrtA]pc3L  
  C (98)capital expenditure proposal资本支出申请   zq]I"0Bi.  
  C (99)capital funding planning 资本基金筹集计划   :/YHU3~Y  
  C (100)capital gain 资本收益   $ 9bIUJ  
  C (101)capital investment appraisal资本投资评估   2ZTz{|y  
  C (102)capital maintenance 资本保全   7#/->Y  
  C (103)capital resource planning 资本资源计划   .*FBr7rE\  
  C (104)capital surplus 资本盈余   I`hltJM'  
  C (105)capital turnover 资本周转率   9N1Uv,OtB  
  C (106)card 记录卡   "&h{+DHS  
  C (107)cash 现金   5cahbx1"  
  C (108)cash account 现金账户   [+ ,%T;d;  
  C (109)cash book 现金账薄   - Q3jK)1  
  C (110)cash cow 金牛产品   0"l*8%g  
  C (111)cash flow 现金流量   *}fs@"S   
  C (112)cash discounted 现金贴现   B=dF\.&Z  
  C (113)cash flow budget 现金流量预算    TA;r  
  C (114)cash flow statement 现金流量表   ',Y`XP"Q  
  C (115)cash ledger 现金分类账   ^a+W!  
  C (116)cash limit 现金限额   NTq#'O) f  
  C (117)CCA 现时成本会计   |,YyuCQcL[  
  C (118)center 中心   R1't W=  
  C (119)changeover time 变更时间   Qm9r>m6p@N  
  C (120)chartered entity 特许经济个体   X}jWNN  
  C (121)cheque 支票   HC1jN8WDY  
  C (122)cheque register 支票登记薄   <'(O0  
  C (123)coin analysis 零钱分类   LPuc&8lGWf  
  C (124)classification 分类   w3,DsEXu  
  C (125)clock card 工时卡   '7BJ.  
  C (126)code 代码   7 2Zp%a=  
  C (127)commitment accounting 承诺确认会计   W`^euBr7R>  
  C (128)common cost 共同成本   #B_Em$  
  C (129)company limited byguarantee 有限担保责任公司   aTi2=HL=S  
C (130)company limited shares 股份有限公司   @34Z/%A  
  C (131)competitive position 竞争能力状况   = ;tDYuFc!  
  C (132)concept 概念   Sr$&]R]^  
  C (133)conglomerate 跨行业企业   SNLZU%jan  
  C (134)consistency concept 一致性概念   qH 1k  
  C (135)consolidated accounts 合并报表   ^wnlZ09J  
  C (136)consolidation accounting 合并会计   AQ}(v,DOb  
  C (137)consortium 财团   XFj\H(D   
  C (138)contingency plan 应急计划   s,z$Vt"h*K  
  C (139)contingent liabilities 或有负债   KImBQ2^Tu  
  C (140)continuous operation 连续生产   +V2\hq[{  
  C (141)contra 抵消   BH`%3Mw  
  C (142)contract cost 合同成本   *:r6E  
  C (143)contract costing 合同成本计算   FJI%+$]  
  C (144)contribution 贡献毛益   "6^~-` O  
  C (145)contribution centre 贡献中心   =`&7pYd,  
  C (146)contribution chart 贡献图   v w.rkAGY  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Kp]\r-5UD>  
  C (148)contribution to salesration 贡献毛益对销售比率   >JSk/]"  
  C (149)control 控制   v@xbur\L  
  C (150)control account 控制帐户   _1>Xk_  
  C (151)control limits 控制限度   G`;YB  
  C (152)controllability concept 可控制概念   Wi;wu*  
  C (153)controllable cost 可控制成本   b\Wlpb=QZ  
  C (154)conversion cost 加工成本   )Z/ L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <R;t>~8x  
  C (156)corporate appraisal 公司评估   M53{e;.kN  
  C (157)corporate planning 公司计划   W't?aj I|  
  C (158)corporate social reporting 公司社会报告   NE~R&ym9  
  C (159)corporation 股份公司   ^ <$$h  
  C (160)cost 成本   g$^:2MT"aQ  
  C (161)cost account 成本帐户   |qOoL*z  
  C (162)cost accounting 成本会计   s%cfJe_k  
  C (163)cost accounting manual 成本手册   (u_?#Pj X  
  C (164)cost accounts calendar 成本报表的日历时间   E%.w6-  
  C (165)cost adjustment 成本调整   ^X?D4a|;#g  
  C (166)cost allocation 成本分配   cr wui8  
  C (167)cost apportionment 成本分摊   rd )_*{  
  C (168)cost attribution 成本归属   d O})#50f  
  C (169)cost audit 成本审计   W5)R{w0`GD  
  C (170)cost behaviour 成本性态    AhyV  
  C (171)cost benefit analysis 成本效益分析   YK{E=<:  
  C (172)cost center 成本中心   -22]|$f  
  C (173)cost driver 成本动因
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