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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 LHSbc!Y'.  
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  1.audit   审计 x kdC -S  
  2.attestation   鉴证 0!M'z  
  3.credibility   可信赖程度 iWIq~t*,H]  
  4.audit of financial statements 财务报表审计 kq@~QI?9  
  5.agreed-upon procedures 执行商定程序 Pk;YM}  
  6.high levels of assurance 高水平保证 S:1g(f*85  
  7.compilation 编制 #@F.wV0  
  8.reliability 可靠性  ^%!#Q].  
  9.relevance 相关性 U_WO<uhC  
  10.professional skepticism 职业谨慎 aP#/%  
  11.objectivity 客观性 e9>~mtx  
  12. professional competence 专业胜任能力 L[! ||5y  
  13.Senior/CPA-in-charge 项目经理 z7TyS.z  
  14.audit engagement letter 业务约定书 tTWEhHQ`  
  15.recurring audit 连续审计 my#\(E+  
  16.the client 委托人 me- uPm  
  17.change CPA 更换注册会计 BAtjYPX'w  
  18.the existing CPA 现任注册会计师 <LN7+7}  
  19.the successor CPA 后任注册会计师 V)P8w#,  
  20.the preceding CPA前任注册会计师 a4pewg'  
  21.issue the audit report 出具审计报告 1x%B`d  
  22.expert 专家 .br6x ^\<  
  23.the board of directors 董事会 W||&Xb  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uF<?y0t  
  25.assess material misstatement risks评估重大错报风险 ?$l|];m)-  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O&,8X-Ix  
  27.a general knowledge of —— 初步了解―――的情况 '.&Y)A6!  
  28.a more knowledge of—— 进一步了解的情况 -!}3bl*(7  
  29.the prior year‘s working papers 以前年度工作底稿 w^U{e xo  
  30.minutes of meeting 会议纪要 mhB2l/  
  31.business risks 经营风险 n~.$iN  
  32.appropriateness 适当性 $tej~xZK  
  33.accounting estimate 会计估计 6[S IDOp*^  
  34.management representations 管理层声明 opMnLor  
  35.going concern assumption 持续经营假设 ` 46z D ?  
  36.audit plan 审计计划 E;[Uhh|78!  
  37.significant audit areas 重点审计领域 qHvUBx0  
  38.error 错误 o4wSt6gBcJ  
  39.fraud舞弊 ~H1<8py\J  
  40.modified or additional procedures 修改或追加审计程序 _ ,/~P)  
  41.misappropriation of assets 侵占资产 N1B$z3E *  
  42.transactions without substance 虚假交易 U_ l9CZ  
  43.unusual pressures 异常压力 vrcIwCa  
  44.the suspected noncompliance 涉嫌存在违法行为 eze%RjO}  
  45.materialiy 重要性 m xqY  
  46.exceed the materiality level 超过重要性水平 !-%XrU8o3  
  47.approach the materiality level 接近重要性水平 n 4 y]h  
  48.an acceptably low level 可接受水平 "c|Rpzs[  
  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 :q?#$?  
  50.misstatements or omissions 错报或漏报 %"eR0Lj+zq  
  51.aggregate 总计 D~#%^a+Aq_  
  52.subsequent events 期后事项 .ws86stFSb  
  53.adjust the financial statements 调整财务报表 0[e!/*_V  
  54.perform additional audit procedures 实施追加的审计程序 |Wjpnz  
  55.audit risk 审计风险 6|~^P!&  
  56.detection risk 检查风险 O1bW, n(  
  57.inappropriate audit opinion 不适当的审计意见 AI`k }sA~  
  58.material misstatement 重大的错报 c+ e~BN  
  59.tolerable misstatement 可容忍错报 Fk^N7EJ:$  
  60.the acceptable level of detection risk 可接受的检查风险 i;-M8Q^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;j7G$s9  
  62.simall business 小规模企业 W"GW[~ h  
  63.accounting system 会计系统 {_/o' 6  
  64.test of control 控制测试 Fm,` ]CO  
  65.walk-through test 穿行测试 0Qq<h;8xEc  
  66.communication 沟通 CS~_>bn  
  67.flow chart 流程图 7eju%d  
  68.reperformance of internal control 重新执行 X%3 ?sH  
  69.audit evidence 审计证据 -*z7` ]5J  
  70.substantive procedures 实质性程序 G!;PV^6x  
  71.assertions 认定 QXN_ ?E,g/  
  72.esistence 存在 WgqSw%:$H  
  73.occurrence 发生 R TpNxr{[  
  74.completeness 完整性 rQyjNh  
  75.rights and obligations 权利和义务 9)NKI02M|  
  76.valuation and allocation 计价和分摊 E6Z kO/  
  77.cutoff 截止 28`s+sH  
  78.accuracy 准确性 c!/ +0[  
  79.classification 分类 w"wW0uE^  
  80.inspection 检查 "~^0  
  81.supervision of counting 监盘 "ayV8{m^3  
  82.observation 观察 {(!JYz~P  
  83.confirmation 函证 6-fv<Pn  
  84.computation 计算 r PK.Q)g  
  85.analytical procedures 分析程序 /Pkz3 (1  
  86.vouch 核对 7HBf^N.  
  87.trace 追查 }cr'o"4  
  88.audit sampling 审计抽样 _p*8ke  
  89.error 误差 | @$I<  
  90.expected error 预期误差 V`1{*PrI@L  
  91.population 总体 #[bL9R5NC  
  92.sampling risk 抽样风险 3ie k >'T  
  93.non- sampling risk 非抽样风险 ; B yt'S  
  94.sampling unit 抽样单位 UaF~[toX  
  95.statistical sampling 统计抽样 S`U8\KTi  
  96.tolerable error 可容忍误差 UZ2_FP  
  97.the risk of under reliance 信赖不足风险 V<J1.8H  
  98.the risk of over reliance 信赖过度风险 YnRO>`  
  99.the risk of incorrect rejection 误拒风险 HFZ'xp|3dn  
  100. the risk of incorrect acceptance 误受风险 &h5Y_no GX  
  101.working trial balance 试算平衡表 w9G|)UDib  
  102.index and cross-referencing 索引和交叉索引 8c+V$rH_  
  103.cash receipt 现金收入 VMRfDaO9  
  104.cash disbursement 现金支出 Y=O+d\_W  
  105.bank statement 银行对账单 ypx~WXFK  
  106.bank reconciliation 银行存款余额调节表 rZJJ\ , |  
  107.balance sheet date 资产负债表日 {tUe(  
  108.net realizable value 可变现净值 KF_fz   
  109.storeroom 仓库 ZBK0`7#&EH  
  110.sale invoice 销售发票 YHQ]]#'  
  111.price list 价目表 z3K$gEve  
  112.positive confirmation request 积极式询证函 5@m ,*n&[  
  113.negative confirmation request 消极式询证函 LhbdvJAk@  
  114.purchase requisition 请购单 in<.0v9w  
  115.receiving report 验收报告 XGR2L DR  
  116.gross margin 毛利 TA-2{=8  
  117.manufacturing overhead 制造费用 6dR+qJa6i  
  118.material requisition 领料单 L)J1yw  
  119.inventory-taking 存货盘点 ! 6%?VJB|b  
  120.bond certificate 债券 5MaN {*)l  
  121.stock certificate 股票 <&l$xn  
  122.audit report 审计报告 8%#8P LB2  
  123.entity 被审计单位 z&amYwQcI  
  124.addressee of the audit report 审计报告的收件人 tfGs| x  
  125.unqualified opinion 无保留意见 5 ix*wu`,  
  126.qualified opinion 保留意见 EGUlLqP6e  
  127.disclaimer of opinion 无法表示意见 {MUiK 5:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kk-<+R2  
  A (2)absorbed overhead 已吸收制造费用 KD &nLm!  
  A (3)absorption costing 吸收成本计算 J 7R(X  
  A (4)account 账户,报表   P\7*ql`  
  A (5)accounting postulate 会计假设   I]v2-rB&-  
  A (6)accounting series release 会计公告文件   z/ 1$G"  
  A (7)accounting valuation 会计计价   UrizZ 5a  
  A (8)account sale 承销清单 w~b:9_reY  
  A (9)accountability concept 经营责任概念   Q^Cm3|ZO  
  A (10)accountancy 会计职业   n9+33^ PT  
  A (11)accountant 会计师   MF4 (  
  A (12)accounting 会计   LUMbRrD-  
  A (13)agency cost 代理成本    n?EgC8b9  
  A (14)accounting bases 会计基础   ~~OFymQ%?q  
  A (15)accounting manual 会计手册   d^aVP  
  A (16)accounting period 会计期间   a.Z@Z!*  
  A (17)accounting policies 会计方针   \dtiv&x  
  A (18)accounting rate of return 会计报酬率   \Mg_Q$  
  A (19)accounting reference date 会计参照日   _Hv+2E[4Z  
  A (20)accounting reference period 会计参照期间   VO|ECB2e  
  A (21)accrual concept 应计概念   >o?v[:u*  
  A (22)accrual expenses 应计费用   3 }fOb  
  A (23)acid test ration 速动比率(酸性测试比率)   mZR3Hl$  
  A (24)acquisition 购置   9;e!r DW,#  
  A (25)acquisition accounting 收购会计   e Wux  
  A (26)activity based accounting 作业基础成本计算   E{|B&6$[}  
  A (27)adjusting events 调整事项   *vD.\e~  
  A (28)administrative expenses 行政管理费   \0b}Z#'0  
  A (29)advice note 发货通知   oZvG Kf  
  A (30)amortization 摊销   ,/{e%J  
  A (31)analytical review 分析性检查   v745F Iy<  
  A (32)annual equivalent cost 年度等量成本法   |:1{B1sqA  
  A (33)annual report and accounts 年度报告和报表   %lHHTZ{+  
  A (34)appraisal cost 检验成本   ^HC 6v;K  
  A (35)appropriation account 盈余分配账户   D!rPF)K )  
  A (36)articles of association 公司章程细则   Gaix6@X6'  
  A (37)assets 资产    rL{R=0  
  A (38)assets cover 资产保障   QhZg{v[d  
  A (39)asset value per share 每股资产价值   b5NVQ8Mq  
  A (40)associated company 联营公司   ]c/E7|0Q  
  A (41)attainable standard 可达标准   ' P?h?w^T  
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 A (42)attributable profit 可归属利润   S\A/*!%~y  
  A (43)audit 审计   )\akIA  
  A (44)audit report 审计报告   $d?W1D<A  
  A (45)auditing standards 审计准则   ljKIxSvCFp  
  A (46)authorized share capital 额定股本   j]BRfA  
  A (47)available hours 可用小时   5?7AzJl>  
  A (48)avoidable costs 可避免成本 h@Q^&%w  
  B (49)back-to-back loan 易币贷款   _ox+5?>  
  B (50)backflush accounting 倒退成本计算   FJ;I1~??  
  B (51)bad debts 坏帐   vgwpuRL5b  
  B (52)bad debts ratio 坏帐比率   ;V}:0{p  
  B (53)bank charges 银行手续费   h[mT4 e3c  
  B (54)bank overdraft 银行透支   |THpkfW  
  B (55)bank reconciliation 银行存款调节表   HuevDy4  
  B (56)bank statement 银行对账单   $v0,)ALi  
  B (57)bankruptcy 破产   entU+Or  
  B (58)basis of apportionment 分摊基础   p%Z:SZZ  
  B (59)batch 批量   sey,J5?  
  B (60)batch costing 分批成本计算   |?!i},Ki;  
  B (61)beta factor B(市场)风险因素   3:+9H}Q  
  B (62)bill 账单   xa~]t<2  
  B (63)bill of exchange 汇票   W7S~~  
  B (64)bill of landing 提单   YWFE*wQ!  
  B (65)bill of materials 用料预计单   yKc-:IBb{u  
  B (66)bill payable 应付票据   'UX.Q7W  
  B (67)bill receivable 应收票据    <`}P  
  B (68)bin card 存货记录卡   Og\k5.! ,  
  B (69)bonus 红利   C~ 1]  
  B (70)book-keeping 薄记   cM#rus?)+  
  B (71)Boston classification 波士顿分类   dHnCSOM<  
  B (72)breakeven chart 保本图   'R 7 \  
  B (73)breakeven point 保本点   _'=,c"  
  B (74)breaking-down time 复位时间   y{ ur'**l  
  B (75)budget 预算   ~a ob@(  
  B (76)budget center 预算中心   4{P+p!4  
  B (77)budget cost allowance 预算成本折让   QQ(}71U  
  B (78)budget manual 预算手册   n4K!Wv&u  
  B (79)budget period 预算期间   [X (4( 1i  
  B (80)budgetary control 预算控制   U$OZkHA[  
  B (81)budgeted capacity 预算生产能力   G KBoSSnV&  
  B (82)burden 制造费用   FdU]!GO- X  
  B (83)business center 经营中心   4>KF`?%4  
  B (84)business entity 营业个体   Zy}tZRG  
  B (85)business unit 经营单位   ~YYnn7)  
 B (86)buy-out management 管理性购买产权   GJ ^c^`  
  B (87)by-product 副产品 kK? SG3  
  C (88)called-up share capital 催缴股本   9d5$cV  
  C (89)capacity 生产能力   a1Fx|#! mq  
  C (90)capacity ratios 生产能力比率   &hOz(825r  
  C (91)capital 资本   H"A%mrb  
  C (92)capital assets pricing model资本资产计价模式   y9:4n1fg  
  C (93)capital commitment 承诺资本   j ZXa R  
  C (94)capital employed 已运用的资本   owAO&"C  
  C (95)capital expenditure 资本支出   @62T:Vl  
  C (96)capital expenditureauthorization 资本支出核准   G3.aw  
  C (97)capital expenditure control 资本支出控制   x?h/e;  
  C (98)capital expenditure proposal资本支出申请   iGyetFqKw  
  C (99)capital funding planning 资本基金筹集计划   <Ky-3:pxeM  
  C (100)capital gain 资本收益   zggnDkC5  
  C (101)capital investment appraisal资本投资评估   t-\+t<;  
  C (102)capital maintenance 资本保全   7N$2N!I(  
  C (103)capital resource planning 资本资源计划   (V{/8%mWc  
  C (104)capital surplus 资本盈余   S=UuEmU5N  
  C (105)capital turnover 资本周转率   &.)=>2  
  C (106)card 记录卡   RTOA'|[0M  
  C (107)cash 现金   EZUaYp ~M  
  C (108)cash account 现金账户   m:H^m/g  
  C (109)cash book 现金账薄   ?cV,lak  
  C (110)cash cow 金牛产品   {;yO3];Hqw  
  C (111)cash flow 现金流量   <FT7QO$I  
  C (112)cash discounted 现金贴现   R<|\Z@z  
  C (113)cash flow budget 现金流量预算   <kn 2  
  C (114)cash flow statement 现金流量表   \v2 !5z8|  
  C (115)cash ledger 现金分类账   q}{E![ZTu  
  C (116)cash limit 现金限额   Xaq;d'  
  C (117)CCA 现时成本会计   &jqaW 2  
  C (118)center 中心   6h:QSVfx  
  C (119)changeover time 变更时间   ,-UF5U  
  C (120)chartered entity 特许经济个体   vW+6_41ZM  
  C (121)cheque 支票   Z\!,f.>g  
  C (122)cheque register 支票登记薄   g3^s_*A  
  C (123)coin analysis 零钱分类   ,.,8-In^  
  C (124)classification 分类   59E9K)c3  
  C (125)clock card 工时卡   h@,ja  
  C (126)code 代码   @C;1e 7  
  C (127)commitment accounting 承诺确认会计   e(c\U}&  
  C (128)common cost 共同成本   i5e10@Q{  
  C (129)company limited byguarantee 有限担保责任公司   4 Gu'WbJ  
C (130)company limited shares 股份有限公司   `+H=3`}X  
  C (131)competitive position 竞争能力状况   mF7 Ak&So^  
  C (132)concept 概念   -U|c~Cqc  
  C (133)conglomerate 跨行业企业   -cgO]q+Oq  
  C (134)consistency concept 一致性概念   i<QDV W9  
  C (135)consolidated accounts 合并报表   s QDgNJbU  
  C (136)consolidation accounting 合并会计   8lyIL^  
  C (137)consortium 财团   EGu%;[  
  C (138)contingency plan 应急计划   THrLX;I  
  C (139)contingent liabilities 或有负债   BQu |qr q  
  C (140)continuous operation 连续生产   xT*'p&ap  
  C (141)contra 抵消   J Enjc/  
  C (142)contract cost 合同成本   ]N>ZOV,>  
  C (143)contract costing 合同成本计算   J/1kJ@5  
  C (144)contribution 贡献毛益   @*;x1A-]V  
  C (145)contribution centre 贡献中心   OSu&vFKz  
  C (146)contribution chart 贡献图   z/7q#~J,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3",gjXmBu  
  C (148)contribution to salesration 贡献毛益对销售比率   }\a#e^-xQ+  
  C (149)control 控制   K~(RV4oF8B  
  C (150)control account 控制帐户   ghQ B  
  C (151)control limits 控制限度   s:T%, xS  
  C (152)controllability concept 可控制概念   UHl3/m7g  
  C (153)controllable cost 可控制成本    3.&BhLT  
  C (154)conversion cost 加工成本   6)INr,d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &;PxDlY5  
  C (156)corporate appraisal 公司评估   j<A OC?  
  C (157)corporate planning 公司计划   4n,&,R r#  
  C (158)corporate social reporting 公司社会报告   DV5hTw0  
  C (159)corporation 股份公司   8hGyh#  
  C (160)cost 成本   TOG:`FID  
  C (161)cost account 成本帐户   !I7$e&Uz@  
  C (162)cost accounting 成本会计   Ycr3$n]e  
  C (163)cost accounting manual 成本手册   =s\$i0A2  
  C (164)cost accounts calendar 成本报表的日历时间   ZFZ'&"+  
  C (165)cost adjustment 成本调整   2BccE  
  C (166)cost allocation 成本分配   zIa={tU  
  C (167)cost apportionment 成本分摊   KzHN|8 $o  
  C (168)cost attribution 成本归属   Mh%{cLM  
  C (169)cost audit 成本审计   v({O*OR  
  C (170)cost behaviour 成本性态   bT:u |/I  
  C (171)cost benefit analysis 成本效益分析   (UkP AE  
  C (172)cost center 成本中心   r)<A YX]J  
  C (173)cost driver 成本动因
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