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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 Ja|{1&J.  
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  1.audit   审计 bAEg$A  
  2.attestation   鉴证 9 |{%i$  
  3.credibility   可信赖程度  w_Uh  
  4.audit of financial statements 财务报表审计 RNWX.g)b  
  5.agreed-upon procedures 执行商定程序 M&KyA  
  6.high levels of assurance 高水平保证 eh(<m8I  
  7.compilation 编制 dz-y}J11  
  8.reliability 可靠性 };b1ahaG  
  9.relevance 相关性 _w!a`w*3  
  10.professional skepticism 职业谨慎 +&5' uAe  
  11.objectivity 客观性 P|xG\3@Z  
  12. professional competence 专业胜任能力 XN;&qR^j  
  13.Senior/CPA-in-charge 项目经理 Qhn;`9+L  
  14.audit engagement letter 业务约定书 ab.tH$:<  
  15.recurring audit 连续审计 I4=Xb^Ux  
  16.the client 委托人 ^A9 M;q  
  17.change CPA 更换注册会计 0 )}$^TV  
  18.the existing CPA 现任注册会计师 $SY]fNJQ  
  19.the successor CPA 后任注册会计师 vWjnI*6T#  
  20.the preceding CPA前任注册会计师 `s"d]/85VW  
  21.issue the audit report 出具审计报告 z-r2!^q27  
  22.expert 专家 </[: 9Cl  
  23.the board of directors 董事会 "35A/V  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G$bJ+  
  25.assess material misstatement risks评估重大错报风险 "& 25D  
  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 lG:kAtx4  
  27.a general knowledge of —— 初步了解―――的情况 7K;!iX<d  
  28.a more knowledge of—— 进一步了解的情况 5l{Ts04k%  
  29.the prior year‘s working papers 以前年度工作底稿 ~F!,PM/  
  30.minutes of meeting 会议纪要 s{}]D{bc  
  31.business risks 经营风险 3n]79+w@z  
  32.appropriateness 适当性 @S^ASDuQU7  
  33.accounting estimate 会计估计 <RXwM6G2  
  34.management representations 管理层声明 =qu(~]2(  
  35.going concern assumption 持续经营假设 `<frgXu64  
  36.audit plan 审计计划 rD &D)w  
  37.significant audit areas 重点审计领域 =&nW~<- v  
  38.error 错误 -_N)E ))G  
  39.fraud舞弊 *O~e T  
  40.modified or additional procedures 修改或追加审计程序 I&VTW8jB  
  41.misappropriation of assets 侵占资产 r^fe4b  
  42.transactions without substance 虚假交易 &,:h)  
  43.unusual pressures 异常压力 kmPYx)o  
  44.the suspected noncompliance 涉嫌存在违法行为 pUYM}&dX  
  45.materialiy 重要性 ravyiO L  
  46.exceed the materiality level 超过重要性水平 'b&yrBFD  
  47.approach the materiality level 接近重要性水平 Cu;5RSr2Z  
  48.an acceptably low level 可接受水平 Ib=x~za@n  
  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 }G V X>p  
  50.misstatements or omissions 错报或漏报 P-`(0M7^  
  51.aggregate 总计 ; C.S3}  
  52.subsequent events 期后事项 ino:N5&;;  
  53.adjust the financial statements 调整财务报表 pzZk\-0R  
  54.perform additional audit procedures 实施追加的审计程序 fyknP)21I  
  55.audit risk 审计风险 Yk!/o w@.  
  56.detection risk 检查风险 T{v>-xBRy  
  57.inappropriate audit opinion 不适当的审计意见 soRv1)el  
  58.material misstatement 重大的错报 88s/Q0l  
  59.tolerable misstatement 可容忍错报 zUJZ`seF  
  60.the acceptable level of detection risk 可接受的检查风险 !69&Ld  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 p'_%aVm7  
  62.simall business 小规模企业 I:cg}JZ>|  
  63.accounting system 会计系统 <ABX0U[*  
  64.test of control 控制测试 X}ma]  
  65.walk-through test 穿行测试 #%0Bx3uM  
  66.communication 沟通 q*7<)VwI  
  67.flow chart 流程图 M5357Q  
  68.reperformance of internal control 重新执行 &ANP`=  
  69.audit evidence 审计证据 j=RRfFg)  
  70.substantive procedures 实质性程序 $;N*cH~  
  71.assertions 认定 "qz3u`[o  
  72.esistence 存在 >Gml4vGK  
  73.occurrence 发生 O^Q7b7}y  
  74.completeness 完整性 ED>prE0  
  75.rights and obligations 权利和义务 kRCQv-*  
  76.valuation and allocation 计价和分摊 DyJ.BQdk)  
  77.cutoff 截止 /D&%v *~E  
  78.accuracy 准确性 Z<[<n0o1  
  79.classification 分类 !E8X~DJ  
  80.inspection 检查 q[q?hQ /b  
  81.supervision of counting 监盘 RGKYW>$0RR  
  82.observation 观察 Hmt^h(*/2  
  83.confirmation 函证 d\{>TdyF  
  84.computation 计算 E>'a,!QPv  
  85.analytical procedures 分析程序 W]M)Q}:Y  
  86.vouch 核对 }o4N<%/+  
  87.trace 追查 Dl(3wgA  
  88.audit sampling 审计抽样 _|[UI.a  
  89.error 误差 Q/uwQ o/  
  90.expected error 预期误差 U4f5xUY0)  
  91.population 总体 ZYU=\  
  92.sampling risk 抽样风险 (.w Ie/  
  93.non- sampling risk 非抽样风险 . o7m!  
  94.sampling unit 抽样单位 o1W:ox?kO  
  95.statistical sampling 统计抽样 ^bg2[FV  
  96.tolerable error 可容忍误差 N'r3`8tS  
  97.the risk of under reliance 信赖不足风险 9EDfd NN  
  98.the risk of over reliance 信赖过度风险 9{k97D/  
  99.the risk of incorrect rejection 误拒风险 0.T4{JS#  
  100. the risk of incorrect acceptance 误受风险 %VYAd)gC  
  101.working trial balance 试算平衡表 "k*PA\U  
  102.index and cross-referencing 索引和交叉索引 3.22"U\1:  
  103.cash receipt 现金收入 MFTk qbc  
  104.cash disbursement 现金支出 S#)Eom?V  
  105.bank statement 银行对账单 kpL@P oQ/r  
  106.bank reconciliation 银行存款余额调节表 UcBe'r}G  
  107.balance sheet date 资产负债表日 aRG2@5  
  108.net realizable value 可变现净值 ) [0T16  
  109.storeroom 仓库 S}APQ  
  110.sale invoice 销售发票 w(kf  
  111.price list 价目表 (?_S6H E  
  112.positive confirmation request 积极式询证函 ]f+ csB  
  113.negative confirmation request 消极式询证函 +fvaUV_-  
  114.purchase requisition 请购单 d ;vT ~;  
  115.receiving report 验收报告 JJ;[,  
  116.gross margin 毛利 .CL^BiD.D  
  117.manufacturing overhead 制造费用 7VcmVq}X  
  118.material requisition 领料单 q 0f3="  
  119.inventory-taking 存货盘点 R|O8RlH  
  120.bond certificate 债券 )* 4fzo  
  121.stock certificate 股票 B<j'm0a>B  
  122.audit report 审计报告 nF6q7  
  123.entity 被审计单位 ^Wxad?@  
  124.addressee of the audit report 审计报告的收件人 ;"(foY"L  
  125.unqualified opinion 无保留意见 zSo)k~&[3  
  126.qualified opinion 保留意见 [2"<W! p  
  127.disclaimer of opinion 无法表示意见 Y3Vlp/"rB"  
  128.adverse opinion 否定意见
n 1!?"m!  
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A (1)ABC 作业基础成本计算   7AYd!n&S  
  A (2)absorbed overhead 已吸收制造费用 w"R:\@ F  
  A (3)absorption costing 吸收成本计算 sR/b$j>i3  
  A (4)account 账户,报表   PaV-F_2  
  A (5)accounting postulate 会计假设   vAyFmdJ^  
  A (6)accounting series release 会计公告文件   1V8-^  
  A (7)accounting valuation 会计计价   ()~pY!)1/  
  A (8)account sale 承销清单 =bEda]  
  A (9)accountability concept 经营责任概念   X]P:CY  
  A (10)accountancy 会计职业   3p0LN'q]A  
  A (11)accountant 会计师   @V03a )6,h  
  A (12)accounting 会计   <.Nx[!'~&d  
  A (13)agency cost 代理成本   \&H nKhI  
  A (14)accounting bases 会计基础   2WU@*%sk"  
  A (15)accounting manual 会计手册   /_ `lz^  
  A (16)accounting period 会计期间   3B1cb[2y  
  A (17)accounting policies 会计方针   6Cn+e.j@  
  A (18)accounting rate of return 会计报酬率   {&"N%;`Q  
  A (19)accounting reference date 会计参照日   ?O>V%@  
  A (20)accounting reference period 会计参照期间   0v9rv.Y "  
  A (21)accrual concept 应计概念   mEG#>Gg$  
  A (22)accrual expenses 应计费用   &hRvol\J  
  A (23)acid test ration 速动比率(酸性测试比率)   $@UN4B?y  
  A (24)acquisition 购置   7)s^8+  
  A (25)acquisition accounting 收购会计   D1__n6g[  
  A (26)activity based accounting 作业基础成本计算   Fd0 %lnui  
  A (27)adjusting events 调整事项   Dk?\)lD`  
  A (28)administrative expenses 行政管理费   33!oS&L  
  A (29)advice note 发货通知   ki85!k=Q2  
  A (30)amortization 摊销   ~8lwe*lNV  
  A (31)analytical review 分析性检查   <:?r:fQX  
  A (32)annual equivalent cost 年度等量成本法   #5V9o KM  
  A (33)annual report and accounts 年度报告和报表   TY1I=8  
  A (34)appraisal cost 检验成本   OoWyPdC+P  
  A (35)appropriation account 盈余分配账户   iezO9`  
  A (36)articles of association 公司章程细则   vd8{c7g:n  
  A (37)assets 资产   )E~ 79!  
  A (38)assets cover 资产保障   TYy.jFT-  
  A (39)asset value per share 每股资产价值   fl\ly `_  
  A (40)associated company 联营公司   qHxqQ'ks;  
  A (41)attainable standard 可达标准   >Z1sb  n  
gvL f|+m  
 A (42)attributable profit 可归属利润   7D<#(CE{  
  A (43)audit 审计   ~JaAii{  
  A (44)audit report 审计报告   b j'Xg  
  A (45)auditing standards 审计准则   Z l*X?5u  
  A (46)authorized share capital 额定股本   5-M&5f.   
  A (47)available hours 可用小时   ONe# r KJ_  
  A (48)avoidable costs 可避免成本 Nqu>6^-z0  
  B (49)back-to-back loan 易币贷款   /kfgx{jZ  
  B (50)backflush accounting 倒退成本计算   E2m8UBS  
  B (51)bad debts 坏帐   &uO%_6J  
  B (52)bad debts ratio 坏帐比率   9]@A] p!  
  B (53)bank charges 银行手续费   Rj4|Q:XG  
  B (54)bank overdraft 银行透支   nJo`B4'U  
  B (55)bank reconciliation 银行存款调节表   Z4lO?S 5%J  
  B (56)bank statement 银行对账单   m%76i;uP  
  B (57)bankruptcy 破产   ] wtb-PC  
  B (58)basis of apportionment 分摊基础   p>upA)W]  
  B (59)batch 批量   E160A5BTx  
  B (60)batch costing 分批成本计算   q}]XYys  
  B (61)beta factor B(市场)风险因素   9^j &V mF  
  B (62)bill 账单   !T UrQ  
  B (63)bill of exchange 汇票   .,OVzW  
  B (64)bill of landing 提单   [<6S%s  
  B (65)bill of materials 用料预计单   Z-l=\ekJ  
  B (66)bill payable 应付票据   nX=$EQiH  
  B (67)bill receivable 应收票据   hC\6- 0u  
  B (68)bin card 存货记录卡   ; d J1  
  B (69)bonus 红利   1~PV[2a  
  B (70)book-keeping 薄记   ^_f+15]D  
  B (71)Boston classification 波士顿分类   xftBSdVE  
  B (72)breakeven chart 保本图   GSRVe/ [  
  B (73)breakeven point 保本点   4y+< dw  
  B (74)breaking-down time 复位时间   uH(f$A  
  B (75)budget 预算   f` ;j:O  
  B (76)budget center 预算中心   @w?P7P<O`  
  B (77)budget cost allowance 预算成本折让   PF53mUs4  
  B (78)budget manual 预算手册   ;LMJd@  
  B (79)budget period 预算期间   %oO4|JkJX  
  B (80)budgetary control 预算控制   R.yC(r  
  B (81)budgeted capacity 预算生产能力   43@{JK9G  
  B (82)burden 制造费用   2'W<h)m)z  
  B (83)business center 经营中心   aXoVy&x=  
  B (84)business entity 营业个体   lGOgN!?i  
  B (85)business unit 经营单位   k@'#@ t  
 B (86)buy-out management 管理性购买产权   @WVcY:1t#  
  B (87)by-product 副产品 u4/kR  
  C (88)called-up share capital 催缴股本   h"/< ?3{  
  C (89)capacity 生产能力   LS917ci-  
  C (90)capacity ratios 生产能力比率   8/=L2fNN[  
  C (91)capital 资本   fyByz=pl  
  C (92)capital assets pricing model资本资产计价模式   /%;mqrdk  
  C (93)capital commitment 承诺资本   nuw70*ell  
  C (94)capital employed 已运用的资本    {PVWD7  
  C (95)capital expenditure 资本支出   }3OKC2K~  
  C (96)capital expenditureauthorization 资本支出核准   FN8NTBk  
  C (97)capital expenditure control 资本支出控制   6e[VgN-s  
  C (98)capital expenditure proposal资本支出申请   RE/~#k@a  
  C (99)capital funding planning 资本基金筹集计划   ;oy-#p>N%  
  C (100)capital gain 资本收益   L{8xlx`  
  C (101)capital investment appraisal资本投资评估   28UU60  
  C (102)capital maintenance 资本保全   o !vE~  
  C (103)capital resource planning 资本资源计划   MpF$xzh  
  C (104)capital surplus 资本盈余   )3>hhuaa  
  C (105)capital turnover 资本周转率   K5xX)oV  
  C (106)card 记录卡   .n~M(59  
  C (107)cash 现金   H{=21\a\  
  C (108)cash account 现金账户   /!3@]xz*  
  C (109)cash book 现金账薄   w.\&9]P3~  
  C (110)cash cow 金牛产品   D?NbW @]  
  C (111)cash flow 现金流量   `.i!NBA'6  
  C (112)cash discounted 现金贴现   #g]vc_V  
  C (113)cash flow budget 现金流量预算   ;N 0~;I  
  C (114)cash flow statement 现金流量表   "CI=`=  
  C (115)cash ledger 现金分类账   .8by"?**  
  C (116)cash limit 现金限额   6I4oi@hZz  
  C (117)CCA 现时成本会计   ~NpA".PB  
  C (118)center 中心   +Zaj,oEE  
  C (119)changeover time 变更时间   m>MB7,C;N  
  C (120)chartered entity 特许经济个体   B Ere*J  
  C (121)cheque 支票   -@0GcUE:r  
  C (122)cheque register 支票登记薄   # ?/ <  
  C (123)coin analysis 零钱分类   TztAZ2C  
  C (124)classification 分类   @n{JM7ctJ  
  C (125)clock card 工时卡   N-e @j4WU  
  C (126)code 代码   ~wkj&yVT  
  C (127)commitment accounting 承诺确认会计   Y7*U:I+N  
  C (128)common cost 共同成本   v~@pMA$(h  
  C (129)company limited byguarantee 有限担保责任公司   i? K|TC`  
C (130)company limited shares 股份有限公司   SAyufLEv,  
  C (131)competitive position 竞争能力状况   c'S,hCe*  
  C (132)concept 概念   ^h"`}[+  
  C (133)conglomerate 跨行业企业   -UOj>{-  
  C (134)consistency concept 一致性概念   p(/dBt[3k  
  C (135)consolidated accounts 合并报表   $h*L=t(  
  C (136)consolidation accounting 合并会计   A m>cd;  
  C (137)consortium 财团   )|DM~%$QM  
  C (138)contingency plan 应急计划   7r~~Y%=C|  
  C (139)contingent liabilities 或有负债   t+1 %RyKFB  
  C (140)continuous operation 连续生产   {z")7g ]l  
  C (141)contra 抵消   =9fajRFTt  
  C (142)contract cost 合同成本   0a-0Y&lQm  
  C (143)contract costing 合同成本计算   7aQc=^vaZ  
  C (144)contribution 贡献毛益   R' !   
  C (145)contribution centre 贡献中心   ^HqY9QT2  
  C (146)contribution chart 贡献图   5a hVeY  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   vJ-q*qM1  
  C (148)contribution to salesration 贡献毛益对销售比率   ucG@?@JENm  
  C (149)control 控制   HLV2~5Txc  
  C (150)control account 控制帐户   T<55a6NoK  
  C (151)control limits 控制限度   98uV6b~g  
  C (152)controllability concept 可控制概念   >JC  
  C (153)controllable cost 可控制成本   n8".XS  
  C (154)conversion cost 加工成本   ck.w 5|$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   L;'"A#Pa  
  C (156)corporate appraisal 公司评估   Zw ^kmSL"  
  C (157)corporate planning 公司计划   q@nP}Pv&5  
  C (158)corporate social reporting 公司社会报告   JU^lyi!  
  C (159)corporation 股份公司   ?MgUY)X  
  C (160)cost 成本   a{qM2P(S  
  C (161)cost account 成本帐户   a *ushB  
  C (162)cost accounting 成本会计   Z(ACc9k6:'  
  C (163)cost accounting manual 成本手册    ng_^  
  C (164)cost accounts calendar 成本报表的日历时间   #py[  
  C (165)cost adjustment 成本调整   o .qf _A  
  C (166)cost allocation 成本分配   O4^8 jK}  
  C (167)cost apportionment 成本分摊   }}>q2y  
  C (168)cost attribution 成本归属   RHO(?8"_  
  C (169)cost audit 成本审计   =p=rg$?  
  C (170)cost behaviour 成本性态   /qy-qUh3h  
  C (171)cost benefit analysis 成本效益分析   @EnuJe  
  C (172)cost center 成本中心   OVhE??#  
  C (173)cost driver 成本动因
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