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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 &krwf ]|  
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  1.audit   审计 [|P!{?A43|  
  2.attestation   鉴证 9so6WIWc  
  3.credibility   可信赖程度 w4W_iaU  
  4.audit of financial statements 财务报表审计 Y^ kXSU  
  5.agreed-upon procedures 执行商定程序  Np'2}6P  
  6.high levels of assurance 高水平保证 ?_"+^R z  
  7.compilation 编制 bx]N>k J  
  8.reliability 可靠性 p3]_}Y D[#  
  9.relevance 相关性 2P/K K  
  10.professional skepticism 职业谨慎 Zm=(+ f  
  11.objectivity 客观性 9Xl`pEhC  
  12. professional competence 专业胜任能力 WcHgBbNe  
  13.Senior/CPA-in-charge 项目经理 #ggf' QIHp  
  14.audit engagement letter 业务约定书 3pK*~VK  
  15.recurring audit 连续审计 LbaK={tR  
  16.the client 委托人 pY_s*0_  
  17.change CPA 更换注册会计 k]5Bykf`Ky  
  18.the existing CPA 现任注册会计师 \[gReaI  
  19.the successor CPA 后任注册会计师 Row)hx8  
  20.the preceding CPA前任注册会计师 OfctoPP _0  
  21.issue the audit report 出具审计报告 F)s{PCl  
  22.expert 专家 NZ/yBOD(  
  23.the board of directors 董事会  EI_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 deM7fN4lTi  
  25.assess material misstatement risks评估重大错报风险 YqPQ%  
  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 TF 'U  
  27.a general knowledge of —— 初步了解―――的情况 ^ <Pq,u%k  
  28.a more knowledge of—— 进一步了解的情况 UW9?p}F  
  29.the prior year‘s working papers 以前年度工作底稿 ZO4*sIw%  
  30.minutes of meeting 会议纪要 %^1cyk  
  31.business risks 经营风险 K_2|_MLlZ  
  32.appropriateness 适当性 hoQs @[  
  33.accounting estimate 会计估计 +)j1.X  
  34.management representations 管理层声明 ^5A t?I8  
  35.going concern assumption 持续经营假设 q EP 4  
  36.audit plan 审计计划 Eh =~T9  
  37.significant audit areas 重点审计领域 <{2e#Y  
  38.error 错误 qTAc[Ko  
  39.fraud舞弊 FBpH21|/y  
  40.modified or additional procedures 修改或追加审计程序 Ma8_:7`>O  
  41.misappropriation of assets 侵占资产 C4hx@abA  
  42.transactions without substance 虚假交易 zN{K5<7o  
  43.unusual pressures 异常压力 rAs,X  
  44.the suspected noncompliance 涉嫌存在违法行为 %H]lGN)  
  45.materialiy 重要性 [@Q_(LQ-U  
  46.exceed the materiality level 超过重要性水平 #]#sGmW/L  
  47.approach the materiality level 接近重要性水平 #% of;mJv  
  48.an acceptably low level 可接受水平 /[6j)HIS  
  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 ^bc;[x&N  
  50.misstatements or omissions 错报或漏报 05snuNt]-  
  51.aggregate 总计 m=:4`_0Q  
  52.subsequent events 期后事项 HAv{R!*  
  53.adjust the financial statements 调整财务报表 YKE46q;J  
  54.perform additional audit procedures 实施追加的审计程序 &Ch#-CUE/  
  55.audit risk 审计风险 Pfm_@'8  
  56.detection risk 检查风险 F29v a  
  57.inappropriate audit opinion 不适当的审计意见 ZR$'u%+g'  
  58.material misstatement 重大的错报 ?W0)nQU  
  59.tolerable misstatement 可容忍错报 sf]s",t~J  
  60.the acceptable level of detection risk 可接受的检查风险 6gT5O]]#o  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M)+$wp  
  62.simall business 小规模企业 _:X|. W  
  63.accounting system 会计系统 zfc3)7  
  64.test of control 控制测试 "Vr[4&`  
  65.walk-through test 穿行测试 =xsTDjH>  
  66.communication 沟通 fx@j?*Qb  
  67.flow chart 流程图 "H&"(=  
  68.reperformance of internal control 重新执行 Fe.t/amS/  
  69.audit evidence 审计证据 0vVV%,v  
  70.substantive procedures 实质性程序 =) E,8L  
  71.assertions 认定 H)aQ3T4N5  
  72.esistence 存在 w|CZ7|6  
  73.occurrence 发生 l3Lyea:  
  74.completeness 完整性 Up:<=Kgci  
  75.rights and obligations 权利和义务 WHAQu]{  
  76.valuation and allocation 计价和分摊 +uBLk0/)>  
  77.cutoff 截止 {t Thy#  
  78.accuracy 准确性 -F=v6N{  
  79.classification 分类 R-Z~V  
  80.inspection 检查 [! 'op0  
  81.supervision of counting 监盘  .AYj'Y  
  82.observation 观察 PG8^.)]M  
  83.confirmation 函证 _{Sm k [  
  84.computation 计算 hXb%;GL  
  85.analytical procedures 分析程序 '{ [5M!B  
  86.vouch 核对 e5.h ?  
  87.trace 追查 BW"&6t#kA  
  88.audit sampling 审计抽样 ,jC3Fcly  
  89.error 误差 !r`,=jK"  
  90.expected error 预期误差 >(y<0   
  91.population 总体 RJy=pNztm  
  92.sampling risk 抽样风险 _:+ KMR  
  93.non- sampling risk 非抽样风险 k"g._|G  
  94.sampling unit 抽样单位 U|HB=BP  
  95.statistical sampling 统计抽样 4O:W#bx  
  96.tolerable error 可容忍误差 p-%|P ]&  
  97.the risk of under reliance 信赖不足风险 MWNPPYww  
  98.the risk of over reliance 信赖过度风险 ,+g&o^T  
  99.the risk of incorrect rejection 误拒风险 vsL[*OeI  
  100. the risk of incorrect acceptance 误受风险 ?=VOD#)  
  101.working trial balance 试算平衡表 * ,v|y6  
  102.index and cross-referencing 索引和交叉索引 lpRR&  
  103.cash receipt 现金收入 +525 {Tj  
  104.cash disbursement 现金支出 + dBz`W D  
  105.bank statement 银行对账单 XyMG.r-,  
  106.bank reconciliation 银行存款余额调节表 ^m/14MN|  
  107.balance sheet date 资产负债表日 Q#(GI2F2#  
  108.net realizable value 可变现净值 Zh NdB  
  109.storeroom 仓库 7~ztwL  
  110.sale invoice 销售发票 ( Y+N@d  
  111.price list 价目表 R.LL#u};  
  112.positive confirmation request 积极式询证函 s/:Fwr4q#a  
  113.negative confirmation request 消极式询证函 kD) $2I?  
  114.purchase requisition 请购单 XE3'`D !  
  115.receiving report 验收报告 ;Nr]X  
  116.gross margin 毛利 Bm\qxQ  
  117.manufacturing overhead 制造费用 n6(i`{i  
  118.material requisition 领料单 -o+74=E8[?  
  119.inventory-taking 存货盘点 <!pQ  
  120.bond certificate 债券 c9j*n;Q  
  121.stock certificate 股票 >K# ,cxY  
  122.audit report 审计报告 Y~)T  
  123.entity 被审计单位 OG3/-K8R  
  124.addressee of the audit report 审计报告的收件人 DFO7uw1  
  125.unqualified opinion 无保留意见 hI pKJ&hm  
  126.qualified opinion 保留意见 .Hc(y7HV  
  127.disclaimer of opinion 无法表示意见 g(O;{Q_  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   AM} brO  
  A (2)absorbed overhead 已吸收制造费用 }j1!j&&  
  A (3)absorption costing 吸收成本计算 dbS +  
  A (4)account 账户,报表   l7JY]?p  
  A (5)accounting postulate 会计假设   s7r9,8$  
  A (6)accounting series release 会计公告文件   $KjTa#[RX7  
  A (7)accounting valuation 会计计价   ^MD;"A<  
  A (8)account sale 承销清单 2X-l{n;>  
  A (9)accountability concept 经营责任概念   nK3 k]gLc{  
  A (10)accountancy 会计职业   M}DH5H"s  
  A (11)accountant 会计师   ha;l(U>  
  A (12)accounting 会计   7@a 0$coP  
  A (13)agency cost 代理成本   7GZgu$'  
  A (14)accounting bases 会计基础   5FC4@Ms`  
  A (15)accounting manual 会计手册   kC$&:\Rh  
  A (16)accounting period 会计期间   w:o-klKXY  
  A (17)accounting policies 会计方针   ,pK| SL  
  A (18)accounting rate of return 会计报酬率   }<MR`h1  
  A (19)accounting reference date 会计参照日   b'ml=a#i 0  
  A (20)accounting reference period 会计参照期间   rOD1_X-  
  A (21)accrual concept 应计概念   t ]c{c#N/  
  A (22)accrual expenses 应计费用   'mdMq=VI  
  A (23)acid test ration 速动比率(酸性测试比率)   (1pEEq84  
  A (24)acquisition 购置   lH|LdlX  
  A (25)acquisition accounting 收购会计   ">dq0gD  
  A (26)activity based accounting 作业基础成本计算   ,J mbqOV?!  
  A (27)adjusting events 调整事项   n,P5o_^:  
  A (28)administrative expenses 行政管理费   '#O_}|ZN  
  A (29)advice note 发货通知   w W$(r-  
  A (30)amortization 摊销   {+("C] b  
  A (31)analytical review 分析性检查   pz_e=xr  
  A (32)annual equivalent cost 年度等量成本法   ,/&Zw01dGN  
  A (33)annual report and accounts 年度报告和报表   %u p}p/?  
  A (34)appraisal cost 检验成本   oJ*1>7[J  
  A (35)appropriation account 盈余分配账户   rFJ[dz  
  A (36)articles of association 公司章程细则   TrE3S'EU#R  
  A (37)assets 资产   FM^9}*  
  A (38)assets cover 资产保障   mnF}S5[9  
  A (39)asset value per share 每股资产价值   }bB` (B,m  
  A (40)associated company 联营公司   ~ 3WL)%  
  A (41)attainable standard 可达标准   5 HV)[us  
icUT<@0  
 A (42)attributable profit 可归属利润   Aj"7q  
  A (43)audit 审计   -E&e1u,Mi  
  A (44)audit report 审计报告   |bZM/U=  
  A (45)auditing standards 审计准则   U;xF#e  
  A (46)authorized share capital 额定股本   s[3fqdLP&  
  A (47)available hours 可用小时   0=U70nKr  
  A (48)avoidable costs 可避免成本 |ek ak{js  
  B (49)back-to-back loan 易币贷款   B0mLI%B  
  B (50)backflush accounting 倒退成本计算   OOy}]uYF`  
  B (51)bad debts 坏帐   =_=*OEgO]  
  B (52)bad debts ratio 坏帐比率   Ya4?{2h@+  
  B (53)bank charges 银行手续费   EO"C8z'al  
  B (54)bank overdraft 银行透支   hCc0sRp  
  B (55)bank reconciliation 银行存款调节表   )Id2GV~2B  
  B (56)bank statement 银行对账单   k&s; {|!  
  B (57)bankruptcy 破产   -6EK#!+  
  B (58)basis of apportionment 分摊基础   z%"Ai)W/{  
  B (59)batch 批量   8:g!w:$x  
  B (60)batch costing 分批成本计算   V 7<eQ0;m  
  B (61)beta factor B(市场)风险因素   SN]LeXesS  
  B (62)bill 账单   r4k nN 2:  
  B (63)bill of exchange 汇票   *{/@uO  
  B (64)bill of landing 提单   we]>(|  
  B (65)bill of materials 用料预计单   E8[XG2ye  
  B (66)bill payable 应付票据   tE hr  
  B (67)bill receivable 应收票据   ubGs/Vzye  
  B (68)bin card 存货记录卡   D\rmaF+  
  B (69)bonus 红利   `1'5j "v  
  B (70)book-keeping 薄记   f]_mzF=&  
  B (71)Boston classification 波士顿分类   yFeeG3 n3  
  B (72)breakeven chart 保本图   ;) pl{_  
  B (73)breakeven point 保本点   n9}RW;N+u  
  B (74)breaking-down time 复位时间   cC6z,0`3  
  B (75)budget 预算   G(OFr2M  
  B (76)budget center 预算中心   3V-6)V{KaE  
  B (77)budget cost allowance 预算成本折让   5#uO'<2$  
  B (78)budget manual 预算手册   zl)&U=4l  
  B (79)budget period 预算期间    X4I]9 t\  
  B (80)budgetary control 预算控制   6"%qv`.Fp  
  B (81)budgeted capacity 预算生产能力   P4%>k6X  
  B (82)burden 制造费用   LZV}U*  
  B (83)business center 经营中心   _Y#Bm/*  
  B (84)business entity 营业个体   05)|"EX)  
  B (85)business unit 经营单位   M_&4]\PkCy  
 B (86)buy-out management 管理性购买产权   BI/y<6#rR  
  B (87)by-product 副产品 T&/_e   
  C (88)called-up share capital 催缴股本   ZLJNw0!=|t  
  C (89)capacity 生产能力   NV~vuC  
  C (90)capacity ratios 生产能力比率   (Jpm KO  
  C (91)capital 资本   ~07RFR  
  C (92)capital assets pricing model资本资产计价模式   8A/>JD3^  
  C (93)capital commitment 承诺资本   on5 0+)uN  
  C (94)capital employed 已运用的资本   x u,htx  
  C (95)capital expenditure 资本支出   JN^bo(kb  
  C (96)capital expenditureauthorization 资本支出核准   ,9vJtP+T+!  
  C (97)capital expenditure control 资本支出控制   t?.\|2  
  C (98)capital expenditure proposal资本支出申请   b7v dk  
  C (99)capital funding planning 资本基金筹集计划   Lh!z>IWjOG  
  C (100)capital gain 资本收益   QK7e|M  
  C (101)capital investment appraisal资本投资评估   @LC~*_y   
  C (102)capital maintenance 资本保全   }} #be  
  C (103)capital resource planning 资本资源计划   5G oK"F0i  
  C (104)capital surplus 资本盈余   NDW8~lkL  
  C (105)capital turnover 资本周转率   AA.Ys89V  
  C (106)card 记录卡   w`-$-4i  
  C (107)cash 现金   TU-c9"7M~  
  C (108)cash account 现金账户   %O_t`wz  
  C (109)cash book 现金账薄   *o 2#eI  
  C (110)cash cow 金牛产品   I4ctxMVP  
  C (111)cash flow 现金流量   1gk0l'.z  
  C (112)cash discounted 现金贴现   w5 Z2N[hy  
  C (113)cash flow budget 现金流量预算   PC0HH  
  C (114)cash flow statement 现金流量表   N*':U^/t4J  
  C (115)cash ledger 现金分类账   Un\Ubqi0  
  C (116)cash limit 现金限额   D{W SKn  
  C (117)CCA 现时成本会计   ?"u'#f_  
  C (118)center 中心   T NIst  
  C (119)changeover time 变更时间   j$0zD:ppW  
  C (120)chartered entity 特许经济个体   IO6MK&R  
  C (121)cheque 支票   ;x16shH  
  C (122)cheque register 支票登记薄   )1K! [ W}t  
  C (123)coin analysis 零钱分类    )Oo2<:"  
  C (124)classification 分类   q /:T1a7!  
  C (125)clock card 工时卡   ]p\u$VY9  
  C (126)code 代码    kMqD iJ  
  C (127)commitment accounting 承诺确认会计   qkiJ HT  
  C (128)common cost 共同成本   *f?S5 .  
  C (129)company limited byguarantee 有限担保责任公司   u(8 ~4P0w  
C (130)company limited shares 股份有限公司   Pwg/Vhfh  
  C (131)competitive position 竞争能力状况   "B~WcC  
  C (132)concept 概念   )p h30B  
  C (133)conglomerate 跨行业企业   7^&lbzVbm(  
  C (134)consistency concept 一致性概念   ` %l&zwj>  
  C (135)consolidated accounts 合并报表   ,}n=Z   
  C (136)consolidation accounting 合并会计   $\0TD7p  
  C (137)consortium 财团   K_Z+]]$#  
  C (138)contingency plan 应急计划   '1Y<RD>x  
  C (139)contingent liabilities 或有负债   k+f1sV[4}  
  C (140)continuous operation 连续生产   R !Fx)xj  
  C (141)contra 抵消   #gF2(iK6  
  C (142)contract cost 合同成本   xSx&79Ez<*  
  C (143)contract costing 合同成本计算   Z 4\tY^NI  
  C (144)contribution 贡献毛益   h)7v1,;w'  
  C (145)contribution centre 贡献中心   }+*w.X }L  
  C (146)contribution chart 贡献图   ZMP?'0h=  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {qY3L8b  
  C (148)contribution to salesration 贡献毛益对销售比率   A\Lr<{Jh  
  C (149)control 控制   V/@[%w=  
  C (150)control account 控制帐户   i0VhG :O;  
  C (151)control limits 控制限度   sE^ns\&QP=  
  C (152)controllability concept 可控制概念   -|6V}wHg~  
  C (153)controllable cost 可控制成本   }!eF  
  C (154)conversion cost 加工成本   o*?[_{x W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2;3x,<Cg  
  C (156)corporate appraisal 公司评估   qK{| Q  
  C (157)corporate planning 公司计划   |GJBwrL^0  
  C (158)corporate social reporting 公司社会报告   'uws  
  C (159)corporation 股份公司   )lQN)! .)  
  C (160)cost 成本   ~o}moE/ ;O  
  C (161)cost account 成本帐户   _e;N'DZ  
  C (162)cost accounting 成本会计   H<v c\r  
  C (163)cost accounting manual 成本手册   A$%@fO.b  
  C (164)cost accounts calendar 成本报表的日历时间   j@%K*Gb`  
  C (165)cost adjustment 成本调整   M|1eqR%x-?  
  C (166)cost allocation 成本分配   &*X3c h  
  C (167)cost apportionment 成本分摊   5Xp$ yX =  
  C (168)cost attribution 成本归属   9 vB9k@9  
  C (169)cost audit 成本审计   jK& Nkp  
  C (170)cost behaviour 成本性态   OJnPP>  
  C (171)cost benefit analysis 成本效益分析   QWU5-p9e 8  
  C (172)cost center 成本中心   ON:LPf>"-  
  C (173)cost driver 成本动因
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