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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 KWAb-yB  
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  1.audit   审计 !oPq?lW9  
  2.attestation   鉴证 ,.iRnR  
  3.credibility   可信赖程度 -fhN"B)  
  4.audit of financial statements 财务报表审计 %^sTU4D5  
  5.agreed-upon procedures 执行商定程序 [B@'kwD\l  
  6.high levels of assurance 高水平保证 <q*oV  
  7.compilation 编制 !+>v[(OzM  
  8.reliability 可靠性 =4V&* go*\  
  9.relevance 相关性 kiUGZ^k\s  
  10.professional skepticism 职业谨慎 NBl+_/2'w  
  11.objectivity 客观性 k@zy  
  12. professional competence 专业胜任能力 W} WI; cI  
  13.Senior/CPA-in-charge 项目经理 {3;AwhN0H  
  14.audit engagement letter 业务约定书 rX_@Ihv'  
  15.recurring audit 连续审计 theZ]5_C  
  16.the client 委托人 V7#v6!7A@  
  17.change CPA 更换注册会计 mxor1P#|  
  18.the existing CPA 现任注册会计师 ! cKz7?w  
  19.the successor CPA 后任注册会计师 Lg8nj< TF  
  20.the preceding CPA前任注册会计师 b0 iSn#$  
  21.issue the audit report 出具审计报告 w=b)({`M  
  22.expert 专家 P96pm6H_;  
  23.the board of directors 董事会 5T sUQc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8.F~k~srA  
  25.assess material misstatement risks评估重大错报风险 Qt_dEl  
  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 l/;X?g5+  
  27.a general knowledge of —— 初步了解―――的情况 %ZHP2j %~  
  28.a more knowledge of—— 进一步了解的情况 UOQEk22  
  29.the prior year‘s working papers 以前年度工作底稿 ;^t{Il'j  
  30.minutes of meeting 会议纪要 :#dE:L;T  
  31.business risks 经营风险 R$;n)_H  
  32.appropriateness 适当性 YK|bXSA[  
  33.accounting estimate 会计估计 ^u 3V E  
  34.management representations 管理层声明 /mo(_  
  35.going concern assumption 持续经营假设 &zs'/xv]  
  36.audit plan 审计计划 U qG .:@T  
  37.significant audit areas 重点审计领域 !9 fz(9  
  38.error 错误 3?Y2L  
  39.fraud舞弊 Gy=B&boZ  
  40.modified or additional procedures 修改或追加审计程序 ^C2\`jLMY  
  41.misappropriation of assets 侵占资产 [+O"<Ua  
  42.transactions without substance 虚假交易 \*=7#Vd  
  43.unusual pressures 异常压力 l7&$}x -  
  44.the suspected noncompliance 涉嫌存在违法行为 \u6^Varw  
  45.materialiy 重要性 l5L.5 $N  
  46.exceed the materiality level 超过重要性水平 !i=nSqW  
  47.approach the materiality level 接近重要性水平 lu Q~YjH  
  48.an acceptably low level 可接受水平 ~-wPP{!  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 1lv2@QH9  
  50.misstatements or omissions 错报或漏报 !w&ky W?e  
  51.aggregate 总计 Q: J^"  
  52.subsequent events 期后事项 f/CuE%7BR  
  53.adjust the financial statements 调整财务报表 V5}B:SUB  
  54.perform additional audit procedures 实施追加的审计程序 NcY608C  
  55.audit risk 审计风险 <&)v~-&O  
  56.detection risk 检查风险 Y@PI {;!  
  57.inappropriate audit opinion 不适当的审计意见 2NB L}x  
  58.material misstatement 重大的错报 `xrmT t X  
  59.tolerable misstatement 可容忍错报 A*W) bZs.  
  60.the acceptable level of detection risk 可接受的检查风险 KK@.~'d  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 g-Pwp[!qkf  
  62.simall business 小规模企业 z=$jGL  
  63.accounting system 会计系统 DBLO|&2!z[  
  64.test of control 控制测试 @LJpdvb  
  65.walk-through test 穿行测试 ^ns@O+Fk  
  66.communication 沟通 *L!!]Q2c  
  67.flow chart 流程图 Y!;|ld  
  68.reperformance of internal control 重新执行 z({hiVs  
  69.audit evidence 审计证据 p !s}=wI `  
  70.substantive procedures 实质性程序 z0/} !  
  71.assertions 认定 T?4G'84nN  
  72.esistence 存在 (Vo>e =q  
  73.occurrence 发生 D%JlbH8  
  74.completeness 完整性 52o x`t|  
  75.rights and obligations 权利和义务 ;E'"Ks[GH  
  76.valuation and allocation 计价和分摊 &w=3 ^  
  77.cutoff 截止 ~F1:N>>_Cf  
  78.accuracy 准确性 Q X%&~  
  79.classification 分类 *b]; |n{  
  80.inspection 检查 37; $-cFE  
  81.supervision of counting 监盘 |ae97 5  
  82.observation 观察 r-h#{==*c  
  83.confirmation 函证 xU%w=0z <  
  84.computation 计算 g[w,!F  
  85.analytical procedures 分析程序 .Lfo)?zG  
  86.vouch 核对 }x&N^Ky3c  
  87.trace 追查 O@YTAT&d#  
  88.audit sampling 审计抽样 ^Fn fJ :  
  89.error 误差 n`4K4y%Dy}  
  90.expected error 预期误差 v!%5&: c3  
  91.population 总体 ntmyNf?;  
  92.sampling risk 抽样风险 x"~~l  
  93.non- sampling risk 非抽样风险 C)cwAU|h#  
  94.sampling unit 抽样单位 Yq/.-4 y  
  95.statistical sampling 统计抽样 &.Zb,r$Y  
  96.tolerable error 可容忍误差 3QpYmX<E  
  97.the risk of under reliance 信赖不足风险 z)uu xNv[R  
  98.the risk of over reliance 信赖过度风险 j^`hzh3S  
  99.the risk of incorrect rejection 误拒风险 ncx(pp  
  100. the risk of incorrect acceptance 误受风险 w^]6w\p  
  101.working trial balance 试算平衡表 yS=oUE$  
  102.index and cross-referencing 索引和交叉索引 >"Q@bQ:e  
  103.cash receipt 现金收入 Rar"B*b;$  
  104.cash disbursement 现金支出 Zk[&IBE_  
  105.bank statement 银行对账单 c CR+D.F  
  106.bank reconciliation 银行存款余额调节表 fK(}Ce  
  107.balance sheet date 资产负债表日 #]'rz,E<  
  108.net realizable value 可变现净值 Oez>X=Xf  
  109.storeroom 仓库 #Z5}2soA  
  110.sale invoice 销售发票 ?MQ.% J  
  111.price list 价目表 [b$4Shx  
  112.positive confirmation request 积极式询证函 %8~3M75$  
  113.negative confirmation request 消极式询证函 1@lJonlF  
  114.purchase requisition 请购单 O2"gj"D  
  115.receiving report 验收报告 n6k9~"?  
  116.gross margin 毛利 !\ g+8>  
  117.manufacturing overhead 制造费用 ;}'D16`j  
  118.material requisition 领料单 t3+Py7qv  
  119.inventory-taking 存货盘点 Ka`=WeJ|  
  120.bond certificate 债券 *@TZ+{t  
  121.stock certificate 股票 f0T ,ul,  
  122.audit report 审计报告 n-TQ*&h]3S  
  123.entity 被审计单位 |^9BA-nA  
  124.addressee of the audit report 审计报告的收件人 ]f1 {n  
  125.unqualified opinion 无保留意见 ?h1H.s2X  
  126.qualified opinion 保留意见 z'`y,8Y1l  
  127.disclaimer of opinion 无法表示意见 4WB-Ec  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   w/L `  
  A (2)absorbed overhead 已吸收制造费用 C2{lf^9:&  
  A (3)absorption costing 吸收成本计算 u_).f<mUdF  
  A (4)account 账户,报表   x=#VX\5k:  
  A (5)accounting postulate 会计假设   A7c/N=Cp^  
  A (6)accounting series release 会计公告文件   72veLB  
  A (7)accounting valuation 会计计价   P<K){V  
  A (8)account sale 承销清单 n k2om$nN  
  A (9)accountability concept 经营责任概念   p7H3J?`w1+  
  A (10)accountancy 会计职业   u~)`&1{%  
  A (11)accountant 会计师   $mCarFV-T  
  A (12)accounting 会计   lKgKtQpi  
  A (13)agency cost 代理成本   1 tR_8lC  
  A (14)accounting bases 会计基础   $Q*<96M  
  A (15)accounting manual 会计手册   P<fnLQ9  
  A (16)accounting period 会计期间   'u` .P: u?  
  A (17)accounting policies 会计方针   w4LScvBg  
  A (18)accounting rate of return 会计报酬率   f}D1|\7  
  A (19)accounting reference date 会计参照日   Vn~UB#]'3  
  A (20)accounting reference period 会计参照期间   $\k0Nup}  
  A (21)accrual concept 应计概念   4Yl;  
  A (22)accrual expenses 应计费用   boo }u  
  A (23)acid test ration 速动比率(酸性测试比率)   Sc7U |s  
  A (24)acquisition 购置   #);[mW{F  
  A (25)acquisition accounting 收购会计   Dk5Zh+^  
  A (26)activity based accounting 作业基础成本计算   v<fnB  
  A (27)adjusting events 调整事项   g&n)fF  
  A (28)administrative expenses 行政管理费   p^iRPI  
  A (29)advice note 发货通知   3R&lqxhg  
  A (30)amortization 摊销   wd/< 8>2X  
  A (31)analytical review 分析性检查   . <tq6 1  
  A (32)annual equivalent cost 年度等量成本法   ^V %rag  
  A (33)annual report and accounts 年度报告和报表   xTGxvGv8  
  A (34)appraisal cost 检验成本   @JW@-9/  
  A (35)appropriation account 盈余分配账户   *Y@nVi  
  A (36)articles of association 公司章程细则   o!~Jzd.=h  
  A (37)assets 资产   C4}*) a  
  A (38)assets cover 资产保障   W0=O+0$^  
  A (39)asset value per share 每股资产价值   +t2SzQ j>  
  A (40)associated company 联营公司   Ssk}e=]  
  A (41)attainable standard 可达标准   R=T qj,6  
[ 4;Ii  
 A (42)attributable profit 可归属利润   3~#h|?  
  A (43)audit 审计   Z/ Tm)Xd  
  A (44)audit report 审计报告   S"wg2X<  
  A (45)auditing standards 审计准则   c"n ?'e  
  A (46)authorized share capital 额定股本   <x\7L2#p  
  A (47)available hours 可用小时   w}{5#   
  A (48)avoidable costs 可避免成本 x 2QIPUlf  
  B (49)back-to-back loan 易币贷款   :{q"G#   
  B (50)backflush accounting 倒退成本计算   Skz|*n| eY  
  B (51)bad debts 坏帐   s :`8ZBz~  
  B (52)bad debts ratio 坏帐比率   vLxQ *50v$  
  B (53)bank charges 银行手续费   \cLSf=  
  B (54)bank overdraft 银行透支   #oJ5k8Wy  
  B (55)bank reconciliation 银行存款调节表   Od?qz1  
  B (56)bank statement 银行对账单   oDcKtB+2  
  B (57)bankruptcy 破产   zX#%{#9  
  B (58)basis of apportionment 分摊基础   45&8weXO:'  
  B (59)batch 批量   %okzOKKX  
  B (60)batch costing 分批成本计算   rDdzxrKg{  
  B (61)beta factor B(市场)风险因素   >q7BVF6V |  
  B (62)bill 账单   :pRpv hm  
  B (63)bill of exchange 汇票   6:% L![FX  
  B (64)bill of landing 提单   {s3z"OV  
  B (65)bill of materials 用料预计单   i55x`>]&sb  
  B (66)bill payable 应付票据   Ix|~f1*%  
  B (67)bill receivable 应收票据    m A7m  
  B (68)bin card 存货记录卡   MV=9!{`  
  B (69)bonus 红利   P_u|-~|\  
  B (70)book-keeping 薄记   K q.:G%  
  B (71)Boston classification 波士顿分类   rfw-^`&{  
  B (72)breakeven chart 保本图   !K? qgM  
  B (73)breakeven point 保本点   al+ #y)+  
  B (74)breaking-down time 复位时间   4Z*U}w)  
  B (75)budget 预算   TPE:e)GO  
  B (76)budget center 预算中心   R4Rb73o  
  B (77)budget cost allowance 预算成本折让   :SV>+EDY   
  B (78)budget manual 预算手册   ouHu8)q'r  
  B (79)budget period 预算期间   FecktD=  
  B (80)budgetary control 预算控制   j6(?D*x  
  B (81)budgeted capacity 预算生产能力   ",>H(wJ8  
  B (82)burden 制造费用   ~m*,mz  
  B (83)business center 经营中心   -|Kzo_" v5  
  B (84)business entity 营业个体   u =gt<1U  
  B (85)business unit 经营单位   =e?$M  
 B (86)buy-out management 管理性购买产权   TEsnNi 1  
  B (87)by-product 副产品 hO[3Z ^X  
  C (88)called-up share capital 催缴股本   N -w(e  
  C (89)capacity 生产能力   YK{a  
  C (90)capacity ratios 生产能力比率   xLZd!>C  
  C (91)capital 资本   vVT?h  
  C (92)capital assets pricing model资本资产计价模式   ftBq^tC  
  C (93)capital commitment 承诺资本   ;W:6{9m ze  
  C (94)capital employed 已运用的资本   ^Y{D^\} ,  
  C (95)capital expenditure 资本支出   #0;HOeIiH  
  C (96)capital expenditureauthorization 资本支出核准   Y\2|x*KwvF  
  C (97)capital expenditure control 资本支出控制   V^Rkt%JY  
  C (98)capital expenditure proposal资本支出申请   yg]2erR  
  C (99)capital funding planning 资本基金筹集计划   >"3>fche  
  C (100)capital gain 资本收益   ^/Sh=4=G  
  C (101)capital investment appraisal资本投资评估    j<"nO(  
  C (102)capital maintenance 资本保全   %i)B* 9k  
  C (103)capital resource planning 资本资源计划   2i|B=D(  
  C (104)capital surplus 资本盈余   ~2 u\  
  C (105)capital turnover 资本周转率   bzi|s5!'<  
  C (106)card 记录卡   7+w'Y<mJ  
  C (107)cash 现金   +rWZ|&r%  
  C (108)cash account 现金账户   +CM7C%U   
  C (109)cash book 现金账薄   PNSMcakD  
  C (110)cash cow 金牛产品   fRTo.u   
  C (111)cash flow 现金流量   bl/,*Wx:4.  
  C (112)cash discounted 现金贴现   }%{MPqg  
  C (113)cash flow budget 现金流量预算   >uJ/TQU  
  C (114)cash flow statement 现金流量表   + E"[  
  C (115)cash ledger 现金分类账   8Z85D  
  C (116)cash limit 现金限额   A\ te*G0:S  
  C (117)CCA 现时成本会计   O7aLlZdg~  
  C (118)center 中心   6g>)6ux>aV  
  C (119)changeover time 变更时间   q;AT>" =)  
  C (120)chartered entity 特许经济个体   w?csV8ot  
  C (121)cheque 支票   !.fw,!}hOD  
  C (122)cheque register 支票登记薄   NHX>2-b  
  C (123)coin analysis 零钱分类   ;K:8#XuV  
  C (124)classification 分类   > 8]j  
  C (125)clock card 工时卡   `Iy4=nVb  
  C (126)code 代码   u@%|k c`  
  C (127)commitment accounting 承诺确认会计   ;m AhY  
  C (128)common cost 共同成本   ]B9 ^3x[:  
  C (129)company limited byguarantee 有限担保责任公司   +?`b=6e(`  
C (130)company limited shares 股份有限公司   ! d9AG|  
  C (131)competitive position 竞争能力状况   'PdmI<eXQ  
  C (132)concept 概念   2H?d+6Pt3  
  C (133)conglomerate 跨行业企业   3]E(mRX  
  C (134)consistency concept 一致性概念   J7-^F)lu-  
  C (135)consolidated accounts 合并报表   + C7T]&5s  
  C (136)consolidation accounting 合并会计   -+U/Lrt>8  
  C (137)consortium 财团   L*?!Z^k  
  C (138)contingency plan 应急计划   G5]1s  
  C (139)contingent liabilities 或有负债   #I`ms$j%  
  C (140)continuous operation 连续生产   8V4V3^_xs  
  C (141)contra 抵消   $R{8z-,Q  
  C (142)contract cost 合同成本   fAj2LAK  
  C (143)contract costing 合同成本计算   s ?l%L!  
  C (144)contribution 贡献毛益   1(`M~vFDK  
  C (145)contribution centre 贡献中心    [EHrIn  
  C (146)contribution chart 贡献图    ?)tK!'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g{pQ4jKF  
  C (148)contribution to salesration 贡献毛益对销售比率   r>qA $zD^  
  C (149)control 控制   ipKG !  
  C (150)control account 控制帐户   2f:Mm'XdB  
  C (151)control limits 控制限度   )wf\F6jN  
  C (152)controllability concept 可控制概念   7S2C/f  
  C (153)controllable cost 可控制成本   |9NIGg'n  
  C (154)conversion cost 加工成本   iH)Nk^   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    5) lW  
  C (156)corporate appraisal 公司评估   @eQld\h'  
  C (157)corporate planning 公司计划   T'rjh"C&|  
  C (158)corporate social reporting 公司社会报告   `"y{;PCt_  
  C (159)corporation 股份公司   I 8Y*@$h  
  C (160)cost 成本   @Y' I, e  
  C (161)cost account 成本帐户   m7 XjP2   
  C (162)cost accounting 成本会计   kC^.4n om  
  C (163)cost accounting manual 成本手册   O<,r>b,  
  C (164)cost accounts calendar 成本报表的日历时间   q=Xg*PM,  
  C (165)cost adjustment 成本调整   4'At.<]jL  
  C (166)cost allocation 成本分配   A'eAu  
  C (167)cost apportionment 成本分摊   <]#o*_aFP  
  C (168)cost attribution 成本归属   x% XT2+  
  C (169)cost audit 成本审计   N <pbO#e  
  C (170)cost behaviour 成本性态   VbxAd 2')  
  C (171)cost benefit analysis 成本效益分析   >riq98Us/  
  C (172)cost center 成本中心   V;[p438o  
  C (173)cost driver 成本动因
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