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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 OEc$ro=m*  
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  1.audit   审计 NIn#  
  2.attestation   鉴证 Vm NCknG  
  3.credibility   可信赖程度 Z 6G>j  
  4.audit of financial statements 财务报表审计 !o A,^4(  
  5.agreed-upon procedures 执行商定程序 6\4~&+;wL  
  6.high levels of assurance 高水平保证 'yG9Rt  
  7.compilation 编制 &sJZSrk|  
  8.reliability 可靠性 cnfjO g'\{  
  9.relevance 相关性 D,Ft*(|T  
  10.professional skepticism 职业谨慎 "0al"?  
  11.objectivity 客观性 sYlA{Z"  
  12. professional competence 专业胜任能力 +[$d9  
  13.Senior/CPA-in-charge 项目经理 I8=p_Ie  
  14.audit engagement letter 业务约定书  +c@s  
  15.recurring audit 连续审计 go^?F- dZ  
  16.the client 委托人 V> K sbPqR  
  17.change CPA 更换注册会计 DpG|Kl|d  
  18.the existing CPA 现任注册会计师 lFMQT ;  
  19.the successor CPA 后任注册会计师 v`B7[B4K3  
  20.the preceding CPA前任注册会计师 VA_\Z  
  21.issue the audit report 出具审计报告 }9e4?7  
  22.expert 专家 <'QH e4  
  23.the board of directors 董事会 67 >*AL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 d; \x 'h2  
  25.assess material misstatement risks评估重大错报风险 @#ih;F  
  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(z|-&| x  
  27.a general knowledge of —— 初步了解―――的情况 72} MspzUt  
  28.a more knowledge of—— 进一步了解的情况 Ps0'WRJnx  
  29.the prior year‘s working papers 以前年度工作底稿 waXA%u50  
  30.minutes of meeting 会议纪要 S|Wv1H>  
  31.business risks 经营风险 DGdSu6s$  
  32.appropriateness 适当性 h,<%cvU =  
  33.accounting estimate 会计估计 P5Ms X~mT  
  34.management representations 管理层声明 ?f[#O&#  
  35.going concern assumption 持续经营假设 0*W=u-|s6  
  36.audit plan 审计计划 MTBN&4[  
  37.significant audit areas 重点审计领域 9>d$a2 nc  
  38.error 错误 SZH,I&8  
  39.fraud舞弊 o6K\z+.{  
  40.modified or additional procedures 修改或追加审计程序 LJYFz=p "  
  41.misappropriation of assets 侵占资产 hf>JW[>Xo  
  42.transactions without substance 虚假交易 Ab -uK|<  
  43.unusual pressures 异常压力 l,HMm|oU  
  44.the suspected noncompliance 涉嫌存在违法行为 # 9Z];<g  
  45.materialiy 重要性 fZH:&EP  
  46.exceed the materiality level 超过重要性水平 ]H) x  
  47.approach the materiality level 接近重要性水平 5YMjvhr?W  
  48.an acceptably low level 可接受水平 V[Fzh\2n  
  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 4&~1|B{Z  
  50.misstatements or omissions 错报或漏报 z#GZvB/z)  
  51.aggregate 总计 "n:z("Q*  
  52.subsequent events 期后事项 i1ur>4Ns  
  53.adjust the financial statements 调整财务报表 ^KhA\MzY  
  54.perform additional audit procedures 实施追加的审计程序 |2AK~t|t  
  55.audit risk 审计风险 0Jz'9  
  56.detection risk 检查风险 dGMBgj  
  57.inappropriate audit opinion 不适当的审计意见 q5YgKz?IC  
  58.material misstatement 重大的错报 z%(m:/N70  
  59.tolerable misstatement 可容忍错报 WE 'afxgV  
  60.the acceptable level of detection risk 可接受的检查风险 !]7Z) ,s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 DG}t!  
  62.simall business 小规模企业 q>X#Aaib  
  63.accounting system 会计系统 nJY#d;  
  64.test of control 控制测试 'J#u ;KJ  
  65.walk-through test 穿行测试 :% )va  
  66.communication 沟通 fB|rW~!v  
  67.flow chart 流程图 q3TAWNzI0  
  68.reperformance of internal control 重新执行 qd(C%Wk  
  69.audit evidence 审计证据 AK%`EsI^  
  70.substantive procedures 实质性程序 ,IF3VE&r  
  71.assertions 认定 k?3NF:Yy7  
  72.esistence 存在 ^.aFns{wv  
  73.occurrence 发生 C:xg M'~+  
  74.completeness 完整性 x hBlv  
  75.rights and obligations 权利和义务 wP8Wx~Q=  
  76.valuation and allocation 计价和分摊 ZH;VEX  
  77.cutoff 截止 @  U xO!  
  78.accuracy 准确性 :{bvCos<)  
  79.classification 分类 H W Os   
  80.inspection 检查 '`&gSL.1a@  
  81.supervision of counting 监盘  0eUK'   
  82.observation 观察 G?)NDRM  
  83.confirmation 函证 K?o( zh;  
  84.computation 计算 Fy37I/#)r&  
  85.analytical procedures 分析程序 AE? 0UVI  
  86.vouch 核对 S#_g/3w  
  87.trace 追查 4<[,"<G~3  
  88.audit sampling 审计抽样 5&Al  
  89.error 误差 k/o"E  
  90.expected error 预期误差 Fv$5Zcf  
  91.population 总体 o.W:R Ux  
  92.sampling risk 抽样风险 kKL'rT6z  
  93.non- sampling risk 非抽样风险 6U~AKq"+f  
  94.sampling unit 抽样单位 9"hH2jc  
  95.statistical sampling 统计抽样   @a2n{  
  96.tolerable error 可容忍误差 {2l35K=  
  97.the risk of under reliance 信赖不足风险 G(gJt l  
  98.the risk of over reliance 信赖过度风险 |`vwykhezO  
  99.the risk of incorrect rejection 误拒风险 Y1fcp_]m  
  100. the risk of incorrect acceptance 误受风险 '/M9V{DD88  
  101.working trial balance 试算平衡表 N$]B$vv  
  102.index and cross-referencing 索引和交叉索引 " E+V >V+  
  103.cash receipt 现金收入 8 p D$/  
  104.cash disbursement 现金支出 OBY^J1St  
  105.bank statement 银行对账单 X)7_@,7  
  106.bank reconciliation 银行存款余额调节表 vDI$ QUMD6  
  107.balance sheet date 资产负债表日 X<G"Ga L  
  108.net realizable value 可变现净值 E,IeW {6s  
  109.storeroom 仓库 W D8  
  110.sale invoice 销售发票 ;IyA"C(i  
  111.price list 价目表 ]M3V]m  
  112.positive confirmation request 积极式询证函 #<h//<  
  113.negative confirmation request 消极式询证函 qFQO1"mu  
  114.purchase requisition 请购单 (4]M7b[S$  
  115.receiving report 验收报告 ($QQuM=  
  116.gross margin 毛利 JR6r3W  
  117.manufacturing overhead 制造费用 Cp"a,%b6u  
  118.material requisition 领料单 9-:\ NH^;  
  119.inventory-taking 存货盘点 Y#e,NN  
  120.bond certificate 债券 P^'TI[\L9  
  121.stock certificate 股票 i?{)o]i  
  122.audit report 审计报告 6LRvl6ik  
  123.entity 被审计单位 {$>Pg/  
  124.addressee of the audit report 审计报告的收件人 c'|](vOd]  
  125.unqualified opinion 无保留意见 _v6x3 Z  
  126.qualified opinion 保留意见 m&MAA^I  
  127.disclaimer of opinion 无法表示意见 &&PXWR!%]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   X+2uM+  
  A (2)absorbed overhead 已吸收制造费用 *Jwx,wF}4  
  A (3)absorption costing 吸收成本计算 '3|fv{I  
  A (4)account 账户,报表   TJ_Wze-lQ  
  A (5)accounting postulate 会计假设   h0.2^vM)R  
  A (6)accounting series release 会计公告文件   7Is:hx|:  
  A (7)accounting valuation 会计计价   .Gt_~x  
  A (8)account sale 承销清单 ]?G|:Kx$y%  
  A (9)accountability concept 经营责任概念   twu,yC!  
  A (10)accountancy 会计职业   h\p!J-V  
  A (11)accountant 会计师   c`/VYgcTqB  
  A (12)accounting 会计   <(@Z#%O9)  
  A (13)agency cost 代理成本   a4.w2GR  
  A (14)accounting bases 会计基础   " F}dZ  
  A (15)accounting manual 会计手册   41]a{A7q  
  A (16)accounting period 会计期间   }K={HW1>  
  A (17)accounting policies 会计方针   a{ L&RRJ  
  A (18)accounting rate of return 会计报酬率   I-}ms  
  A (19)accounting reference date 会计参照日   H[nco#  
  A (20)accounting reference period 会计参照期间   g^Hf^%3xP  
  A (21)accrual concept 应计概念   W+GC3W   
  A (22)accrual expenses 应计费用   \gA<yz-;N  
  A (23)acid test ration 速动比率(酸性测试比率)   $#-rOi /  
  A (24)acquisition 购置   m94PFD@N  
  A (25)acquisition accounting 收购会计   dOKp:|9G  
  A (26)activity based accounting 作业基础成本计算   n?nzm "g  
  A (27)adjusting events 调整事项   vQ* RrHG?c  
  A (28)administrative expenses 行政管理费   \I:27:iAL  
  A (29)advice note 发货通知   SzIzQR93&  
  A (30)amortization 摊销   q01 L{~>bz  
  A (31)analytical review 分析性检查   :o' |%JE  
  A (32)annual equivalent cost 年度等量成本法   "b~C/-W I  
  A (33)annual report and accounts 年度报告和报表   +WAkBE/  
  A (34)appraisal cost 检验成本   }ymW};W  
  A (35)appropriation account 盈余分配账户   "5L?RkFi\  
  A (36)articles of association 公司章程细则   {?`7D:]`^  
  A (37)assets 资产   f*<Vq:N=\  
  A (38)assets cover 资产保障   (BPO*'   
  A (39)asset value per share 每股资产价值   YTFU# F  
  A (40)associated company 联营公司   "d:rPJT)(@  
  A (41)attainable standard 可达标准   ]7Du/)$  
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 A (42)attributable profit 可归属利润   X5YOxMq  
  A (43)audit 审计   ij!d-eM/b  
  A (44)audit report 审计报告   _,!0_\+i  
  A (45)auditing standards 审计准则   Ij7P-5=<  
  A (46)authorized share capital 额定股本    u&#>)h  
  A (47)available hours 可用小时   jQ;/=9  
  A (48)avoidable costs 可避免成本 EP#2it]0]  
  B (49)back-to-back loan 易币贷款   8 7(t<3V&  
  B (50)backflush accounting 倒退成本计算   a51e~mg Z`  
  B (51)bad debts 坏帐   F$)l8}  
  B (52)bad debts ratio 坏帐比率   :-}K:ucaj  
  B (53)bank charges 银行手续费   aaig1#a@1b  
  B (54)bank overdraft 银行透支   ]CF-#q}'  
  B (55)bank reconciliation 银行存款调节表   : c~SH/qS  
  B (56)bank statement 银行对账单   f]8MdYX(  
  B (57)bankruptcy 破产   !nSa4U,$w<  
  B (58)basis of apportionment 分摊基础   $ uHQl#!;  
  B (59)batch 批量   >Xk42zvqn  
  B (60)batch costing 分批成本计算   JY2<ECO  
  B (61)beta factor B(市场)风险因素   gMI%!Y  
  B (62)bill 账单   @w8} ]S  
  B (63)bill of exchange 汇票   $U*eq [  
  B (64)bill of landing 提单   -n.m "O3  
  B (65)bill of materials 用料预计单   RFL * qd4  
  B (66)bill payable 应付票据   (DO'iCxlNh  
  B (67)bill receivable 应收票据   G<e+sDQ2  
  B (68)bin card 存货记录卡   -*' ?D@l  
  B (69)bonus 红利   BQ0?B*yqd  
  B (70)book-keeping 薄记   Cw+boB_tip  
  B (71)Boston classification 波士顿分类   zuLW'a6F-  
  B (72)breakeven chart 保本图   Nu6NyYs  
  B (73)breakeven point 保本点   /eQAGFG  
  B (74)breaking-down time 复位时间   S/XU4i:aV  
  B (75)budget 预算   \Ip)Lm0  
  B (76)budget center 预算中心   k`m7j[A]l  
  B (77)budget cost allowance 预算成本折让   h.X4x2(.  
  B (78)budget manual 预算手册   euB1}M  
  B (79)budget period 预算期间   X% 'z  
  B (80)budgetary control 预算控制   D`JBK?~  
  B (81)budgeted capacity 预算生产能力   JJd qdX;  
  B (82)burden 制造费用   wtek5C^  
  B (83)business center 经营中心   ,GH`tK_  
  B (84)business entity 营业个体   aj` &ca8  
  B (85)business unit 经营单位   8:{id>Mm^  
 B (86)buy-out management 管理性购买产权   tVRN3fJH  
  B (87)by-product 副产品 3%+ ~"4&  
  C (88)called-up share capital 催缴股本   8 ??-H0P  
  C (89)capacity 生产能力   3^UdB9j;  
  C (90)capacity ratios 生产能力比率   5!F;|*vC8  
  C (91)capital 资本   N]+6<  
  C (92)capital assets pricing model资本资产计价模式   bgor W"'  
  C (93)capital commitment 承诺资本   &'z _:Wm  
  C (94)capital employed 已运用的资本   h-P|O6@Ki  
  C (95)capital expenditure 资本支出   KyyR Hf5  
  C (96)capital expenditureauthorization 资本支出核准   -$Z1X_~;)<  
  C (97)capital expenditure control 资本支出控制   1tNL)x"w  
  C (98)capital expenditure proposal资本支出申请   L0wT:x*  
  C (99)capital funding planning 资本基金筹集计划   eq6O6-  
  C (100)capital gain 资本收益   z;qDl%AF  
  C (101)capital investment appraisal资本投资评估   GY]P(NU  
  C (102)capital maintenance 资本保全   @N Yl4N  
  C (103)capital resource planning 资本资源计划   h0PDFMM<  
  C (104)capital surplus 资本盈余   )=~&l={T  
  C (105)capital turnover 资本周转率   jaoZ}}V_$  
  C (106)card 记录卡   aRMlE*yW  
  C (107)cash 现金   h]oUY.Pf  
  C (108)cash account 现金账户   p1KhI;^  
  C (109)cash book 现金账薄   aoN\n]g  
  C (110)cash cow 金牛产品   st RM *.  
  C (111)cash flow 现金流量   Q VTL}AT2:  
  C (112)cash discounted 现金贴现   ETHcZ  
  C (113)cash flow budget 现金流量预算   Z 8rD9 k$6  
  C (114)cash flow statement 现金流量表   H+[?{+"#@l  
  C (115)cash ledger 现金分类账   X"{%,]sb G  
  C (116)cash limit 现金限额   *O_fw 0jV  
  C (117)CCA 现时成本会计   O)dnr8*  
  C (118)center 中心   =<n ]T;  
  C (119)changeover time 变更时间   DN2 ]Y'  
  C (120)chartered entity 特许经济个体   ly%^\jW  
  C (121)cheque 支票   , /.@([C  
  C (122)cheque register 支票登记薄   {xTq5`&gT  
  C (123)coin analysis 零钱分类   |*{*tW C1  
  C (124)classification 分类   F1yn@a "=J  
  C (125)clock card 工时卡   ^Hn}\5  
  C (126)code 代码   `jE[Xt"@  
  C (127)commitment accounting 承诺确认会计   ..`c# O&  
  C (128)common cost 共同成本   ]K(a32VCH  
  C (129)company limited byguarantee 有限担保责任公司   #*.!J zOg  
C (130)company limited shares 股份有限公司   }WsPuo  
  C (131)competitive position 竞争能力状况   07.p {X R  
  C (132)concept 概念   -gs I:-Xo  
  C (133)conglomerate 跨行业企业   gNZwD6GMe?  
  C (134)consistency concept 一致性概念   Dge#e  
  C (135)consolidated accounts 合并报表   5=TgOS]R  
  C (136)consolidation accounting 合并会计   a OmG,+o  
  C (137)consortium 财团   Al yJ!f"Y  
  C (138)contingency plan 应急计划   Gld~GyB\k  
  C (139)contingent liabilities 或有负债   ko}& X=  
  C (140)continuous operation 连续生产   \:m~ +o$<-  
  C (141)contra 抵消   $1])>m_ct  
  C (142)contract cost 合同成本   gT8(LDJ  
  C (143)contract costing 合同成本计算   WM+8<|)n  
  C (144)contribution 贡献毛益   <f7 O3 >  
  C (145)contribution centre 贡献中心   &kb~N-  
  C (146)contribution chart 贡献图   gclj:7U  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   C@qWour  
  C (148)contribution to salesration 贡献毛益对销售比率   %wbdg&^  
  C (149)control 控制   F+*E}QpM  
  C (150)control account 控制帐户   1EV bGe%b  
  C (151)control limits 控制限度   ranem0KQ)]  
  C (152)controllability concept 可控制概念   |Y"XxM9  
  C (153)controllable cost 可控制成本   ?^|[Yzk  
  C (154)conversion cost 加工成本   IgbuMEfL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [],[LkS  
  C (156)corporate appraisal 公司评估   Oem1=QpaC  
  C (157)corporate planning 公司计划   g+o$&'\  
  C (158)corporate social reporting 公司社会报告   :3M ,]W]  
  C (159)corporation 股份公司   %/2 ` u  
  C (160)cost 成本   o*$KiD  
  C (161)cost account 成本帐户   8fQ~UcT$  
  C (162)cost accounting 成本会计   i7dDklj4  
  C (163)cost accounting manual 成本手册   tM5(&cQ!d  
  C (164)cost accounts calendar 成本报表的日历时间   q;AD#A|\  
  C (165)cost adjustment 成本调整   TY]0aw2]|7  
  C (166)cost allocation 成本分配   +/&rO,Ql  
  C (167)cost apportionment 成本分摊   *l d)nH{  
  C (168)cost attribution 成本归属   Rc)]A&J  
  C (169)cost audit 成本审计   (U5XB [r_P  
  C (170)cost behaviour 成本性态   VsA_x  
  C (171)cost benefit analysis 成本效益分析   5JOfJ$(n  
  C (172)cost center 成本中心   p cD}SY  
  C (173)cost driver 成本动因
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