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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 K2)!h.W  
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  1.audit   审计 d3Mva,bw<  
  2.attestation   鉴证 W_|0y4QOo  
  3.credibility   可信赖程度 ;,h/   
  4.audit of financial statements 财务报表审计 r,1e 'd:  
  5.agreed-upon procedures 执行商定程序 ) u%je~Vw  
  6.high levels of assurance 高水平保证 o{qr!*_3  
  7.compilation 编制 !^oV #  
  8.reliability 可靠性 tRb] 7 z  
  9.relevance 相关性 =wWpP-J&  
  10.professional skepticism 职业谨慎 :M3 oUE{  
  11.objectivity 客观性 0|4%4 Mt  
  12. professional competence 专业胜任能力 'dG%oDHX]P  
  13.Senior/CPA-in-charge 项目经理 LpbsYl  
  14.audit engagement letter 业务约定书 OR1DYHHT/1  
  15.recurring audit 连续审计 ZUm?*.g\^  
  16.the client 委托人 B!]2Se2G  
  17.change CPA 更换注册会计 "ww|&-W9  
  18.the existing CPA 现任注册会计师 796\jf$  
  19.the successor CPA 后任注册会计师 =ac_,]z  
  20.the preceding CPA前任注册会计师 2&mGT&HAVA  
  21.issue the audit report 出具审计报告 (& "su3z  
  22.expert 专家 f"[J "j8  
  23.the board of directors 董事会 #p(h]T32  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `>Tu|3%\  
  25.assess material misstatement risks评估重大错报风险 6 gL=u-2  
  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 S^@S%Eg  
  27.a general knowledge of —— 初步了解―――的情况 Dr&('RZ4  
  28.a more knowledge of—— 进一步了解的情况 ^FmU_Q0  
  29.the prior year‘s working papers 以前年度工作底稿 O|IG_RL]  
  30.minutes of meeting 会议纪要 GYxM0~:$k  
  31.business risks 经营风险 ia&AW  
  32.appropriateness 适当性 !l?.5Pm])  
  33.accounting estimate 会计估计 1J=.N|(@Q  
  34.management representations 管理层声明 aimarU  
  35.going concern assumption 持续经营假设 -H^oXeN  
  36.audit plan 审计计划 Xazo 9J  
  37.significant audit areas 重点审计领域 r`y ezbG  
  38.error 错误 1d"Z>k:mn  
  39.fraud舞弊 x5`br. b  
  40.modified or additional procedures 修改或追加审计程序 {N2g8W:  
  41.misappropriation of assets 侵占资产 :bV mgLgG  
  42.transactions without substance 虚假交易  l:0s2  
  43.unusual pressures 异常压力 ^H{R+}  
  44.the suspected noncompliance 涉嫌存在违法行为 h!~3Dw>,N  
  45.materialiy 重要性 =!O*/6rz  
  46.exceed the materiality level 超过重要性水平 Q)m4_+,d  
  47.approach the materiality level 接近重要性水平 oF9 -&  
  48.an acceptably low level 可接受水平 qf@q]wtar  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 nkxzk$  
  50.misstatements or omissions 错报或漏报 q5h*` 7f  
  51.aggregate 总计 h^, 8rd  
  52.subsequent events 期后事项 ~vmd XR`'T  
  53.adjust the financial statements 调整财务报表 gTgMqvt  
  54.perform additional audit procedures 实施追加的审计程序 ,g-EW jN  
  55.audit risk 审计风险 #/"8F O%~p  
  56.detection risk 检查风险 t"hYcnC  
  57.inappropriate audit opinion 不适当的审计意见 e0@ 6Pd  
  58.material misstatement 重大的错报 /kL $4CA  
  59.tolerable misstatement 可容忍错报 qPB8O1fyU  
  60.the acceptable level of detection risk 可接受的检查风险 PWh^[Rd)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {FRAv(,\  
  62.simall business 小规模企业 N8qDdr9p?c  
  63.accounting system 会计系统 !CX t*/~  
  64.test of control 控制测试 /27JevE  
  65.walk-through test 穿行测试 Vd".u'r  
  66.communication 沟通 /V3=KY`_J  
  67.flow chart 流程图 bCref$ |  
  68.reperformance of internal control 重新执行 ZX ?yL>4  
  69.audit evidence 审计证据 Q-ni|  
  70.substantive procedures 实质性程序 G+B~Ix-  
  71.assertions 认定 ;\EiM;Q]  
  72.esistence 存在 4h@Z/G!T3  
  73.occurrence 发生 O^/Maa/D1  
  74.completeness 完整性 ]| N3eu  
  75.rights and obligations 权利和义务 CkJCi  
  76.valuation and allocation 计价和分摊 V .os  
  77.cutoff 截止 j1_ @qns{  
  78.accuracy 准确性 W_m"ySQs  
  79.classification 分类 S3L~~X/=  
  80.inspection 检查 iXyO(w4D  
  81.supervision of counting 监盘 ~m|Mg9-  
  82.observation 观察 1;Pv0&[q/  
  83.confirmation 函证 R'k yrEO  
  84.computation 计算 xs\!$*R  
  85.analytical procedures 分析程序 }2K$^u R  
  86.vouch 核对 qo<&J f  
  87.trace 追查 v9Xp97J2  
  88.audit sampling 审计抽样 8G5Da|\  
  89.error 误差 jiF?fX@  
  90.expected error 预期误差 gp$Ucfu'  
  91.population 总体 XU+<?%u}z  
  92.sampling risk 抽样风险 LL|7rS|o  
  93.non- sampling risk 非抽样风险 Hm+ODv9  
  94.sampling unit 抽样单位 ypJ".  
  95.statistical sampling 统计抽样 \~LQ%OM  
  96.tolerable error 可容忍误差 ix#epuN  
  97.the risk of under reliance 信赖不足风险 PrudhUI^  
  98.the risk of over reliance 信赖过度风险 SP|<Tny  
  99.the risk of incorrect rejection 误拒风险 8/0Y vh  
  100. the risk of incorrect acceptance 误受风险 :>p8zG  
  101.working trial balance 试算平衡表 K}6dg<  
  102.index and cross-referencing 索引和交叉索引 o)OUWGjb/K  
  103.cash receipt 现金收入 hJzxbr <  
  104.cash disbursement 现金支出 =)hVn  
  105.bank statement 银行对账单  ]xguBh]  
  106.bank reconciliation 银行存款余额调节表 @ym/27cRE  
  107.balance sheet date 资产负债表日 #Rg|BfV-  
  108.net realizable value 可变现净值 w.& 1%X(k  
  109.storeroom 仓库 FQ>`{%>  
  110.sale invoice 销售发票 Rb(SBa  
  111.price list 价目表 :s s,Hl  
  112.positive confirmation request 积极式询证函 97K[(KE  
  113.negative confirmation request 消极式询证函 $T :un.TM  
  114.purchase requisition 请购单 #2`D`>7456  
  115.receiving report 验收报告 )5|I_PXB  
  116.gross margin 毛利 C/(M"j  M  
  117.manufacturing overhead 制造费用 ~+Z{Q25R  
  118.material requisition 领料单 wH~kTU2br  
  119.inventory-taking 存货盘点 %*#n d  
  120.bond certificate 债券 l2;CQ7  
  121.stock certificate 股票 H3Se={5h\A  
  122.audit report 审计报告 U%h);!<  
  123.entity 被审计单位 ?|:BuHkT  
  124.addressee of the audit report 审计报告的收件人 f]7M'sy|  
  125.unqualified opinion 无保留意见 hDV20&hq  
  126.qualified opinion 保留意见 z5W@`=D  
  127.disclaimer of opinion 无法表示意见 RxMH!^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1 { , F  
  A (2)absorbed overhead 已吸收制造费用 `b c;]@"  
  A (3)absorption costing 吸收成本计算 K(XN-D/c  
  A (4)account 账户,报表   9<K j6t_  
  A (5)accounting postulate 会计假设   JsO *1{6g  
  A (6)accounting series release 会计公告文件   KFa_  
  A (7)accounting valuation 会计计价   !?^b[ nC%  
  A (8)account sale 承销清单 O$IjN x  
  A (9)accountability concept 经营责任概念   9o>8o  
  A (10)accountancy 会计职业   ={hX}"*D  
  A (11)accountant 会计师   CR2_;x:0  
  A (12)accounting 会计   y<b{Ji e  
  A (13)agency cost 代理成本   waKT{5k  
  A (14)accounting bases 会计基础   QJ|ap4r  
  A (15)accounting manual 会计手册   V^Hu3aUx8  
  A (16)accounting period 会计期间   7<H |QL&  
  A (17)accounting policies 会计方针   :{(w3<i  
  A (18)accounting rate of return 会计报酬率   ^( Rvk  
  A (19)accounting reference date 会计参照日   5XLs} :  
  A (20)accounting reference period 会计参照期间   si4don  
  A (21)accrual concept 应计概念   Dde]I_f}  
  A (22)accrual expenses 应计费用   8BvonY t=8  
  A (23)acid test ration 速动比率(酸性测试比率)   |AC1\)2tT  
  A (24)acquisition 购置   "(qw-ki l  
  A (25)acquisition accounting 收购会计   s|y:UgD  
  A (26)activity based accounting 作业基础成本计算   0zY(:;X  
  A (27)adjusting events 调整事项   xnE|Umz  
  A (28)administrative expenses 行政管理费   `gKf#f  
  A (29)advice note 发货通知   ]:34kE}e5  
  A (30)amortization 摊销   5s?Hxn  
  A (31)analytical review 分析性检查   Et_V,s<|  
  A (32)annual equivalent cost 年度等量成本法   2 1PFR:lP7  
  A (33)annual report and accounts 年度报告和报表   YIR R=qpn  
  A (34)appraisal cost 检验成本   J~(Wf%jM~  
  A (35)appropriation account 盈余分配账户   L ],f3<  
  A (36)articles of association 公司章程细则   6=N`wi  
  A (37)assets 资产   g:0#u;j^7  
  A (38)assets cover 资产保障   US  
  A (39)asset value per share 每股资产价值   fb  da  
  A (40)associated company 联营公司   `-3o+ID\  
  A (41)attainable standard 可达标准   'EFyIVezg9  
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 A (42)attributable profit 可归属利润   Ma| qHg  
  A (43)audit 审计   > hH0Q5aL  
  A (44)audit report 审计报告   Y?534l)j  
  A (45)auditing standards 审计准则   e *j.  
  A (46)authorized share capital 额定股本   @* il3h,  
  A (47)available hours 可用小时   ](F#`zUQ  
  A (48)avoidable costs 可避免成本 upvS|KUil  
  B (49)back-to-back loan 易币贷款     &QNWL]  
  B (50)backflush accounting 倒退成本计算   (RtueEb.~E  
  B (51)bad debts 坏帐   {,OS-g  
  B (52)bad debts ratio 坏帐比率   R/`q/0T.  
  B (53)bank charges 银行手续费   cQ:"-!ff  
  B (54)bank overdraft 银行透支   9C t`  
  B (55)bank reconciliation 银行存款调节表   ddVa.0Z!<  
  B (56)bank statement 银行对账单   NzKUtwnIz  
  B (57)bankruptcy 破产   X0*QV- RN  
  B (58)basis of apportionment 分摊基础   nADX 0KI  
  B (59)batch 批量   N8`?t5  
  B (60)batch costing 分批成本计算   w-@6|o,S  
  B (61)beta factor B(市场)风险因素   *._|-L  
  B (62)bill 账单   (Z5##dS3  
  B (63)bill of exchange 汇票   fSDi- I  
  B (64)bill of landing 提单   PR|R`.QSs  
  B (65)bill of materials 用料预计单   ()sTb>L  
  B (66)bill payable 应付票据   f&D]anf33  
  B (67)bill receivable 应收票据   wv^rS^~  
  B (68)bin card 存货记录卡   2 &Nb  
  B (69)bonus 红利   m*X[ Jtr  
  B (70)book-keeping 薄记   .WQ<jZt>  
  B (71)Boston classification 波士顿分类   RllY-JBO  
  B (72)breakeven chart 保本图   {YUIMd!Y  
  B (73)breakeven point 保本点    'Pvm8t  
  B (74)breaking-down time 复位时间   @Mvd'.r<;  
  B (75)budget 预算   ?OdJ qw0,G  
  B (76)budget center 预算中心   w;v7_  
  B (77)budget cost allowance 预算成本折让   Q !qrNa6  
  B (78)budget manual 预算手册   a{Esw`  
  B (79)budget period 预算期间   >+5?F*`\D*  
  B (80)budgetary control 预算控制   ;@h0qRXW:h  
  B (81)budgeted capacity 预算生产能力   -G,^1AL>  
  B (82)burden 制造费用   !6&W,0<  
  B (83)business center 经营中心   /MQU >&  
  B (84)business entity 营业个体   kX:tc   
  B (85)business unit 经营单位   ;O  0+,  
 B (86)buy-out management 管理性购买产权   2wqk,c[]  
  B (87)by-product 副产品 *c[2C  
  C (88)called-up share capital 催缴股本   #GaxZ  
  C (89)capacity 生产能力   N)% ;jh:T  
  C (90)capacity ratios 生产能力比率   _ .i3,-l)  
  C (91)capital 资本   G,=yc@uq  
  C (92)capital assets pricing model资本资产计价模式   v6\F Q9|t  
  C (93)capital commitment 承诺资本   ]\RRqLDzkg  
  C (94)capital employed 已运用的资本   9{j66  
  C (95)capital expenditure 资本支出   A$g+K,.l  
  C (96)capital expenditureauthorization 资本支出核准   Cc?TSZ8[  
  C (97)capital expenditure control 资本支出控制   *]JdHO  
  C (98)capital expenditure proposal资本支出申请   UueD(T;p  
  C (99)capital funding planning 资本基金筹集计划   l!E7A Kk8  
  C (100)capital gain 资本收益   AGA`fRVx  
  C (101)capital investment appraisal资本投资评估   dMx4ykrR  
  C (102)capital maintenance 资本保全   N?dvuB  
  C (103)capital resource planning 资本资源计划   e7u^mJ  
  C (104)capital surplus 资本盈余   *sQcg8{^  
  C (105)capital turnover 资本周转率   ')S; [=v  
  C (106)card 记录卡   ZWV|# c<G  
  C (107)cash 现金   }_QKJw6/"  
  C (108)cash account 现金账户   t)oapIeIe  
  C (109)cash book 现金账薄   9@ $,oM=  
  C (110)cash cow 金牛产品   +&KQ28r  
  C (111)cash flow 现金流量   Q-rL$%~='  
  C (112)cash discounted 现金贴现   BcA31%  
  C (113)cash flow budget 现金流量预算   #0b&^QL  
  C (114)cash flow statement 现金流量表   +a= 0\lpOy  
  C (115)cash ledger 现金分类账   ihT~xt  
  C (116)cash limit 现金限额   G)>W'yxQ  
  C (117)CCA 现时成本会计   \F,DA"K_  
  C (118)center 中心   vtJV"h?e"3  
  C (119)changeover time 变更时间   iNC X:Y  
  C (120)chartered entity 特许经济个体   8|twV35  
  C (121)cheque 支票   ~fz[x9\  
  C (122)cheque register 支票登记薄   {mE! Vf  
  C (123)coin analysis 零钱分类   &Y@# g9G  
  C (124)classification 分类   (\puf+  
  C (125)clock card 工时卡   Ra Sz>-3d  
  C (126)code 代码   .V6-(d  
  C (127)commitment accounting 承诺确认会计   ]Pn !nSg  
  C (128)common cost 共同成本   wN37zPnV~  
  C (129)company limited byguarantee 有限担保责任公司   o7&4G$FX~  
C (130)company limited shares 股份有限公司   e`{0d{Nd  
  C (131)competitive position 竞争能力状况   6*GjP ;S =  
  C (132)concept 概念   PM$Ee #62R  
  C (133)conglomerate 跨行业企业   ( g :p5Rl  
  C (134)consistency concept 一致性概念   4aZCFdc  
  C (135)consolidated accounts 合并报表   -'rj&x{Q)U  
  C (136)consolidation accounting 合并会计   dTEJ=d40  
  C (137)consortium 财团   NnxM3*  
  C (138)contingency plan 应急计划   UkR3}{i  
  C (139)contingent liabilities 或有负债   cTZ)"^z!  
  C (140)continuous operation 连续生产   PX".Km p.  
  C (141)contra 抵消   ;~HNpu$  
  C (142)contract cost 合同成本    *2u E  
  C (143)contract costing 合同成本计算   ?BCy J  
  C (144)contribution 贡献毛益   a! Yb1[  
  C (145)contribution centre 贡献中心   w'Z!;4E0  
  C (146)contribution chart 贡献图   {g/wY%u=  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   X=qS"O 1  
  C (148)contribution to salesration 贡献毛益对销售比率   SA6hbcYk  
  C (149)control 控制   6(56,i<#/  
  C (150)control account 控制帐户   c|wCKn}`  
  C (151)control limits 控制限度   + ?-qfp,:0  
  C (152)controllability concept 可控制概念   ^6/j_G  
  C (153)controllable cost 可控制成本   <D/al9  
  C (154)conversion cost 加工成本   [ET6(_=b  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (b/d0HC ND  
  C (156)corporate appraisal 公司评估   [h}K$q  
  C (157)corporate planning 公司计划   m>Ux`Gp+  
  C (158)corporate social reporting 公司社会报告   sz09+4h#  
  C (159)corporation 股份公司   % mn />  
  C (160)cost 成本   sV0Z  
  C (161)cost account 成本帐户   y[HQBv  
  C (162)cost accounting 成本会计   OKY+M^PP  
  C (163)cost accounting manual 成本手册   Mps *}9  
  C (164)cost accounts calendar 成本报表的日历时间   O OlTrLL  
  C (165)cost adjustment 成本调整   0*(K DDv  
  C (166)cost allocation 成本分配   @vH2Vydu  
  C (167)cost apportionment 成本分摊   *d*oS7  
  C (168)cost attribution 成本归属   t/:w1rw  
  C (169)cost audit 成本审计   K_-MkY?+  
  C (170)cost behaviour 成本性态   ./maY1>T  
  C (171)cost benefit analysis 成本效益分析   ,zgNE*{Y"4  
  C (172)cost center 成本中心   ^E@@YV  
  C (173)cost driver 成本动因
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