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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 _~MX~M3 MB  
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  1.audit   审计 y3o3G  
  2.attestation   鉴证 jI0gf&v8  
  3.credibility   可信赖程度 ;gZ/i93 :Q  
  4.audit of financial statements 财务报表审计 utBrH  
  5.agreed-upon procedures 执行商定程序 k xd*B P  
  6.high levels of assurance 高水平保证 tk*-Cx?_  
  7.compilation 编制 YvcV801Go  
  8.reliability 可靠性 <G|i5/|7  
  9.relevance 相关性 r#2Fk &Z9  
  10.professional skepticism 职业谨慎 JB].ht  
  11.objectivity 客观性 Vs{\ YfF  
  12. professional competence 专业胜任能力 0 }qlZFB  
  13.Senior/CPA-in-charge 项目经理 <K<#)mcv  
  14.audit engagement letter 业务约定书 09anQHa  
  15.recurring audit 连续审计 |,5|ZpgL  
  16.the client 委托人 0IdA!.|  
  17.change CPA 更换注册会计 q^sZP\i,*;  
  18.the existing CPA 现任注册会计师 OA=~ i/n~  
  19.the successor CPA 后任注册会计师 b=xn(HE8|  
  20.the preceding CPA前任注册会计师 <qpzs@  
  21.issue the audit report 出具审计报告 0+$gR~^^  
  22.expert 专家 d23=WNn  
  23.the board of directors 董事会 &^DVSVqs^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 TwI s _r:  
  25.assess material misstatement risks评估重大错报风险 '7PaJj=Nx  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 PU,$YPrZ  
  27.a general knowledge of —— 初步了解―――的情况 }.&;NgZS  
  28.a more knowledge of—— 进一步了解的情况 |idw?qCn  
  29.the prior year‘s working papers 以前年度工作底稿 mB"I(>q*M  
  30.minutes of meeting 会议纪要 A9 g%>  
  31.business risks 经营风险 LtX53c  
  32.appropriateness 适当性 +)WU:aKI  
  33.accounting estimate 会计估计 [2Zy~`*y{  
  34.management representations 管理层声明 ,!@MLn  
  35.going concern assumption 持续经营假设 #"rK1Z  
  36.audit plan 审计计划 ;m#4Q6k)V?  
  37.significant audit areas 重点审计领域 ;> jEeIlT  
  38.error 错误 Dqii60  
  39.fraud舞弊 (g/A uL  
  40.modified or additional procedures 修改或追加审计程序 x51R:x(p  
  41.misappropriation of assets 侵占资产 &e:+;7  
  42.transactions without substance 虚假交易 |k90aQO  
  43.unusual pressures 异常压力 uO eal^uS  
  44.the suspected noncompliance 涉嫌存在违法行为 u "jV#,,  
  45.materialiy 重要性 4F G0'J&hw  
  46.exceed the materiality level 超过重要性水平 1u7D:h>#  
  47.approach the materiality level 接近重要性水平 |,:p[Oy  
  48.an acceptably low level 可接受水平 rG6G~ |mS  
  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 CN:T$ f|)  
  50.misstatements or omissions 错报或漏报 6V]m0{:E  
  51.aggregate 总计 QCb%d'_w+  
  52.subsequent events 期后事项 2O[sRm)  
  53.adjust the financial statements 调整财务报表 ty.$ H24  
  54.perform additional audit procedures 实施追加的审计程序 \q1tT!]  
  55.audit risk 审计风险 F c5t,P  
  56.detection risk 检查风险 y42 C g  
  57.inappropriate audit opinion 不适当的审计意见 ll4CF}k  
  58.material misstatement 重大的错报 [ UI>SN  
  59.tolerable misstatement 可容忍错报 :M6v<Kg{;  
  60.the acceptable level of detection risk 可接受的检查风险 A| A#|D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 o>,r<  
  62.simall business 小规模企业 G Ixs>E'X  
  63.accounting system 会计系统 jL^@;"/XhC  
  64.test of control 控制测试 q0VAkVHw4  
  65.walk-through test 穿行测试 <JWU@A-.y  
  66.communication 沟通 ;Go^)bN ;  
  67.flow chart 流程图 4 O8ct,Y  
  68.reperformance of internal control 重新执行 ^ZQMRNP{r  
  69.audit evidence 审计证据 HS{Vohy>  
  70.substantive procedures 实质性程序 b|Emu!9U  
  71.assertions 认定 IUv#nB3  
  72.esistence 存在 8R3{YJ6@T  
  73.occurrence 发生 mXp#6'a  
  74.completeness 完整性 O%\cRn8m  
  75.rights and obligations 权利和义务 VZWo.Br'W  
  76.valuation and allocation 计价和分摊 2wY|E<E  
  77.cutoff 截止 )8W! |  
  78.accuracy 准确性 8(\}\4G_  
  79.classification 分类 U_5`  
  80.inspection 检查 `_OrBu[  
  81.supervision of counting 监盘 oc( '!c  
  82.observation 观察 dz([GP'-*  
  83.confirmation 函证 /Rq\Mgb  
  84.computation 计算 .5G`Y  
  85.analytical procedures 分析程序 "UMaZgI  
  86.vouch 核对 Tt)z[^)%  
  87.trace 追查 ?<!q F:r:  
  88.audit sampling 审计抽样 OLb s~ >VA  
  89.error 误差 0d_)C>gcF  
  90.expected error 预期误差 5N|LT8P}Z  
  91.population 总体 b`#YJpA  
  92.sampling risk 抽样风险 /o;L,mcx*  
  93.non- sampling risk 非抽样风险 p!YK~cH[  
  94.sampling unit 抽样单位 49QsT5b)  
  95.statistical sampling 统计抽样 5U47 5&  
  96.tolerable error 可容忍误差 C LaQE{  
  97.the risk of under reliance 信赖不足风险 <C'_:&M  
  98.the risk of over reliance 信赖过度风险 W7!gD  
  99.the risk of incorrect rejection 误拒风险 wg?}c ;  
  100. the risk of incorrect acceptance 误受风险 V'XEz;Ze  
  101.working trial balance 试算平衡表 H1kI+YJ@  
  102.index and cross-referencing 索引和交叉索引 /Pg)7Zn  
  103.cash receipt 现金收入 +ausm!~6  
  104.cash disbursement 现金支出 dRJ ](Gw  
  105.bank statement 银行对账单 XMI*obS'z  
  106.bank reconciliation 银行存款余额调节表 3s!6rT_=)d  
  107.balance sheet date 资产负债表日 G)?*BH  
  108.net realizable value 可变现净值 F5Xb_&   
  109.storeroom 仓库 ~rBFP)  
  110.sale invoice 销售发票 %`&n ;K.c  
  111.price list 价目表 !+PrgIp>  
  112.positive confirmation request 积极式询证函 N 3L$"g5^  
  113.negative confirmation request 消极式询证函 k-| g  
  114.purchase requisition 请购单 Qjj }k)  
  115.receiving report 验收报告 _C/|<Ot:  
  116.gross margin 毛利 .A< HM}   
  117.manufacturing overhead 制造费用 8/aJ4w[A  
  118.material requisition 领料单 ;]-08lzO<4  
  119.inventory-taking 存货盘点 kT@ITA22  
  120.bond certificate 债券 :.+w'SEn4M  
  121.stock certificate 股票 TRi#  
  122.audit report 审计报告 FLMiW]?x  
  123.entity 被审计单位 ]jhi"BM  
  124.addressee of the audit report 审计报告的收件人 uBbQJvL  
  125.unqualified opinion 无保留意见 b\(f>g[  
  126.qualified opinion 保留意见 KY  
  127.disclaimer of opinion 无法表示意见 $#h U_vr  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^@V*:n^  
  A (2)absorbed overhead 已吸收制造费用 C|&tdh :g  
  A (3)absorption costing 吸收成本计算 7#E/Q~]'6  
  A (4)account 账户,报表   4@0aN 6Os  
  A (5)accounting postulate 会计假设   W/2y; @  
  A (6)accounting series release 会计公告文件   =T[P  
  A (7)accounting valuation 会计计价   7T)y"PZ  
  A (8)account sale 承销清单 Bo "9;F  
  A (9)accountability concept 经营责任概念   {A0F/#M]  
  A (10)accountancy 会计职业   #g6_)B=S  
  A (11)accountant 会计师   K:U=Y$x  
  A (12)accounting 会计   _;PQt" ]  
  A (13)agency cost 代理成本   v"1&xe^4  
  A (14)accounting bases 会计基础   u<:uL  
  A (15)accounting manual 会计手册   YdCl  
  A (16)accounting period 会计期间   h2zSOY{su  
  A (17)accounting policies 会计方针   7I[[S!((s  
  A (18)accounting rate of return 会计报酬率   Sn-#Y(>]o0  
  A (19)accounting reference date 会计参照日   "Q OQ  
  A (20)accounting reference period 会计参照期间   vX }iA|`#  
  A (21)accrual concept 应计概念   pqO3( 2F9  
  A (22)accrual expenses 应计费用   3~P$p<  
  A (23)acid test ration 速动比率(酸性测试比率)   wnX;eU/n  
  A (24)acquisition 购置   QgU]3`z"  
  A (25)acquisition accounting 收购会计   _|C3\x1c  
  A (26)activity based accounting 作业基础成本计算   55O}SUs!P  
  A (27)adjusting events 调整事项   mHMsK}=~  
  A (28)administrative expenses 行政管理费   uY~mi9E  
  A (29)advice note 发货通知   K7&]| ^M9  
  A (30)amortization 摊销   t[!,puZc#  
  A (31)analytical review 分析性检查   lD$s, hp  
  A (32)annual equivalent cost 年度等量成本法   |2^m CL.r  
  A (33)annual report and accounts 年度报告和报表   t_Eivm-,B  
  A (34)appraisal cost 检验成本   a^&"gGg  
  A (35)appropriation account 盈余分配账户   GcRH$,<XG  
  A (36)articles of association 公司章程细则   WDY\Fj   
  A (37)assets 资产   Bdh*[S\u@E  
  A (38)assets cover 资产保障   6E) T;R(@  
  A (39)asset value per share 每股资产价值   EN`JzL jP  
  A (40)associated company 联营公司   \xS X'/G  
  A (41)attainable standard 可达标准   2tK~]0x  
<. Tllk@r)  
 A (42)attributable profit 可归属利润   -J63'bb7oi  
  A (43)audit 审计   xCL)<8[R,}  
  A (44)audit report 审计报告   YTTy6*\,_  
  A (45)auditing standards 审计准则   ? /!Fv/  
  A (46)authorized share capital 额定股本   R,D/:k'~k  
  A (47)available hours 可用小时   {($mLfC4  
  A (48)avoidable costs 可避免成本 Qf0P"s`  
  B (49)back-to-back loan 易币贷款   %t_'rv  
  B (50)backflush accounting 倒退成本计算   i-0 :Fs  
  B (51)bad debts 坏帐   Q% aF ~  
  B (52)bad debts ratio 坏帐比率   nycJZ}f:wP  
  B (53)bank charges 银行手续费   ~*EipxhstJ  
  B (54)bank overdraft 银行透支   TQeIAy  
  B (55)bank reconciliation 银行存款调节表   <tTNtBb  
  B (56)bank statement 银行对账单   [5xm>Y&}  
  B (57)bankruptcy 破产   'dwsm7Xd  
  B (58)basis of apportionment 分摊基础   _~Od G  
  B (59)batch 批量   MDa[bQ NM  
  B (60)batch costing 分批成本计算   }%wP^6G*x\  
  B (61)beta factor B(市场)风险因素    P:6K  
  B (62)bill 账单   %tkqWK:  
  B (63)bill of exchange 汇票   BpA7 z/  
  B (64)bill of landing 提单   9h K8dJw  
  B (65)bill of materials 用料预计单   =X'EDw  
  B (66)bill payable 应付票据   oa+'.b~  
  B (67)bill receivable 应收票据   v0WB.`rO  
  B (68)bin card 存货记录卡   a.u{b&+9  
  B (69)bonus 红利   ~C 3 Y/}  
  B (70)book-keeping 薄记   A["6dbvv  
  B (71)Boston classification 波士顿分类   Usht\<{  
  B (72)breakeven chart 保本图   (Ajhf}zJ  
  B (73)breakeven point 保本点   <2j$P Y9  
  B (74)breaking-down time 复位时间   ZD50-w;  
  B (75)budget 预算   ? }^ y6  
  B (76)budget center 预算中心   zk70D_}L  
  B (77)budget cost allowance 预算成本折让   Sy.%>$z  
  B (78)budget manual 预算手册   d+P<ce2 G  
  B (79)budget period 预算期间   ajRht +{  
  B (80)budgetary control 预算控制   "nJMS6HJ[  
  B (81)budgeted capacity 预算生产能力   n"iaE  
  B (82)burden 制造费用   ;N!n06S3  
  B (83)business center 经营中心   hDJ+Rk@  
  B (84)business entity 营业个体   unYPvrd  
  B (85)business unit 经营单位   x?6^EB|@  
 B (86)buy-out management 管理性购买产权   lKQjG+YF  
  B (87)by-product 副产品 :;#^gv H  
  C (88)called-up share capital 催缴股本   h Q Att  
  C (89)capacity 生产能力   Mf"(P.GIS  
  C (90)capacity ratios 生产能力比率   ( K-7z  
  C (91)capital 资本   6UN{Vjr%`  
  C (92)capital assets pricing model资本资产计价模式   ~&0lWa  
  C (93)capital commitment 承诺资本   mFpj@=^_G  
  C (94)capital employed 已运用的资本   ! , ]Fx  
  C (95)capital expenditure 资本支出   ZWFOC,)b  
  C (96)capital expenditureauthorization 资本支出核准   T}p|_)&y  
  C (97)capital expenditure control 资本支出控制   z xv y&  
  C (98)capital expenditure proposal资本支出申请   V[44aN  
  C (99)capital funding planning 资本基金筹集计划   t- //.  
  C (100)capital gain 资本收益   -K^(L #G  
  C (101)capital investment appraisal资本投资评估   (s1iYK  
  C (102)capital maintenance 资本保全   Pmuk !V}f  
  C (103)capital resource planning 资本资源计划   5 U_ar   
  C (104)capital surplus 资本盈余   _n*gj-  
  C (105)capital turnover 资本周转率   ('_S1?y  
  C (106)card 记录卡   _ Axw$oYS  
  C (107)cash 现金   VF-[O  
  C (108)cash account 现金账户   EA:_PBZ  
  C (109)cash book 现金账薄   bnp:J |(ld  
  C (110)cash cow 金牛产品   Pw Amnk !  
  C (111)cash flow 现金流量   IOrYm  
  C (112)cash discounted 现金贴现   ~8Ef`zL  
  C (113)cash flow budget 现金流量预算   i[U=-4 J  
  C (114)cash flow statement 现金流量表   R;/LB^X]  
  C (115)cash ledger 现金分类账   y K2>ou  
  C (116)cash limit 现金限额   [di&N!Ao  
  C (117)CCA 现时成本会计   fK4O N'[R:  
  C (118)center 中心   Zg])uM]\2i  
  C (119)changeover time 变更时间   ' #r^W2  
  C (120)chartered entity 特许经济个体   x6yO2Yo  
  C (121)cheque 支票   a'G[ !"  
  C (122)cheque register 支票登记薄   e+MsFXnB8  
  C (123)coin analysis 零钱分类   j~ qm5}  
  C (124)classification 分类   WdrMp  
  C (125)clock card 工时卡   <dY{@Cgw=  
  C (126)code 代码   B<!wh  
  C (127)commitment accounting 承诺确认会计   .w~L0(  
  C (128)common cost 共同成本   ^6 ,}*@  
  C (129)company limited byguarantee 有限担保责任公司   JZNvuPD   
C (130)company limited shares 股份有限公司   .O4=[wE!U  
  C (131)competitive position 竞争能力状况   Sj'.)nz>  
  C (132)concept 概念   OdJ=4 x>  
  C (133)conglomerate 跨行业企业   KU0;}GSNX}  
  C (134)consistency concept 一致性概念   wB*}XJah  
  C (135)consolidated accounts 合并报表   QRY7ck:N  
  C (136)consolidation accounting 合并会计   u bi6=  
  C (137)consortium 财团   ) nn v{hN  
  C (138)contingency plan 应急计划   kL}*,8s{  
  C (139)contingent liabilities 或有负债   >3ASrM+>w  
  C (140)continuous operation 连续生产   Uv3Fe%>  
  C (141)contra 抵消   -F-,Gcos  
  C (142)contract cost 合同成本   Z5>}  
  C (143)contract costing 合同成本计算   3D  rW[\  
  C (144)contribution 贡献毛益   y{qKb:~wv  
  C (145)contribution centre 贡献中心   ViG-tb   
  C (146)contribution chart 贡献图   3rv~r0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cy_zEJjbD  
  C (148)contribution to salesration 贡献毛益对销售比率   *7/MeE6)i  
  C (149)control 控制   771r(X?Fa  
  C (150)control account 控制帐户   '~Gk{'Nx"  
  C (151)control limits 控制限度   w3oe.hWP3N  
  C (152)controllability concept 可控制概念   1\Vp[^#Vx  
  C (153)controllable cost 可控制成本   ML_[Z_Q<z  
  C (154)conversion cost 加工成本   q/\Hh9`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1A 9Gf  
  C (156)corporate appraisal 公司评估   v%2Jm!i+  
  C (157)corporate planning 公司计划   Nxt z1  
  C (158)corporate social reporting 公司社会报告   H Ff9^  
  C (159)corporation 股份公司   ,Z]4`9c  
  C (160)cost 成本   kv/mqKVr  
  C (161)cost account 成本帐户   yNmzRH u  
  C (162)cost accounting 成本会计   rexy*Xv`2p  
  C (163)cost accounting manual 成本手册   RjQdlr6*  
  C (164)cost accounts calendar 成本报表的日历时间   !p"Ijz5  
  C (165)cost adjustment 成本调整   ]a=Bc~g91  
  C (166)cost allocation 成本分配   *Ry "`"  
  C (167)cost apportionment 成本分摊   ?9AtFT  
  C (168)cost attribution 成本归属   EY 9N{  
  C (169)cost audit 成本审计   ID v|i.q3  
  C (170)cost behaviour 成本性态   !F*CEcB  
  C (171)cost benefit analysis 成本效益分析   8:(e~? f6  
  C (172)cost center 成本中心   <DM:YWNa  
  C (173)cost driver 成本动因
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