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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 cWG%>.`5r  
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  1.audit   审计 Dn@ZS_f  
  2.attestation   鉴证 Yi,`uJKh  
  3.credibility   可信赖程度 D/ Ok  
  4.audit of financial statements 财务报表审计 .%)uCLZr$  
  5.agreed-upon procedures 执行商定程序 +ue1+#  
  6.high levels of assurance 高水平保证 N Uv Vhy]{  
  7.compilation 编制 @"BhKUoV$K  
  8.reliability 可靠性 =.CiKV$E  
  9.relevance 相关性 9a=>gEF],@  
  10.professional skepticism 职业谨慎 \b%c_e  
  11.objectivity 客观性 mj?Gc  
  12. professional competence 专业胜任能力 71 %$&6  
  13.Senior/CPA-in-charge 项目经理 b9#(I~}  
  14.audit engagement letter 业务约定书 ZgG~xl\My  
  15.recurring audit 连续审计 tc/  
  16.the client 委托人 I|c!:4  
  17.change CPA 更换注册会计 $'>JG9M  
  18.the existing CPA 现任注册会计师 +p6 3J  
  19.the successor CPA 后任注册会计师 XVqkw@Ia4!  
  20.the preceding CPA前任注册会计师 +or <(%o @  
  21.issue the audit report 出具审计报告 DO *  
  22.expert 专家 1<1+nGO  
  23.the board of directors 董事会 ^+CWo@.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >qOG^{&x  
  25.assess material misstatement risks评估重大错报风险 $[Z~BfSQ  
  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 1KrJS(.  
  27.a general knowledge of —— 初步了解―――的情况 #) :.1Z?  
  28.a more knowledge of—— 进一步了解的情况 qbD 7\%  
  29.the prior year‘s working papers 以前年度工作底稿 PuREqa\_[  
  30.minutes of meeting 会议纪要 14 ,t  
  31.business risks 经营风险 "^6Fh"]  
  32.appropriateness 适当性 KpYezdPF)  
  33.accounting estimate 会计估计 &z1U0uk  
  34.management representations 管理层声明 >V?0#f45@  
  35.going concern assumption 持续经营假设 %Z<{CV  
  36.audit plan 审计计划 HUD0 @HQI  
  37.significant audit areas 重点审计领域 aQ $sn<-l  
  38.error 错误 ^~-YS-.J#,  
  39.fraud舞弊 {&>rKCi  
  40.modified or additional procedures 修改或追加审计程序 {pH#zs4Y  
  41.misappropriation of assets 侵占资产 d1\nMm}v  
  42.transactions without substance 虚假交易 "Kp#Lx  
  43.unusual pressures 异常压力 C 'MR=/sd  
  44.the suspected noncompliance 涉嫌存在违法行为 B7[d^Y60B  
  45.materialiy 重要性 ("t'XKP&N  
  46.exceed the materiality level 超过重要性水平 (m,H 5  
  47.approach the materiality level 接近重要性水平 G\BZ^SwE  
  48.an acceptably low level 可接受水平 ih/E,B"  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 m N}szW,  
  50.misstatements or omissions 错报或漏报 YLQ0UeDN'  
  51.aggregate 总计 ~?Ky{jah:^  
  52.subsequent events 期后事项 L?ht^ H  
  53.adjust the financial statements 调整财务报表 I/tMFg  
  54.perform additional audit procedures 实施追加的审计程序 y)&K9 I  
  55.audit risk 审计风险 ~qeFSU (  
  56.detection risk 检查风险 5Y^"&h[ /  
  57.inappropriate audit opinion 不适当的审计意见 Lu.+J]Rz  
  58.material misstatement 重大的错报 }R#W<4:  
  59.tolerable misstatement 可容忍错报 QHZ",1F  
  60.the acceptable level of detection risk 可接受的检查风险 M yHv>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 cbyzZ#WRb  
  62.simall business 小规模企业 ltgtD k  
  63.accounting system 会计系统 5[SwF& zZ  
  64.test of control 控制测试 clV^Xg8D  
  65.walk-through test 穿行测试 ]/1\.<uJId  
  66.communication 沟通 =n"kgn  
  67.flow chart 流程图 \ m~?yq8H  
  68.reperformance of internal control 重新执行 [z2UfHpt~  
  69.audit evidence 审计证据 |K Rt$t  
  70.substantive procedures 实质性程序 /m"/#; ^l  
  71.assertions 认定 Y /_CPY  
  72.esistence 存在 o= ($'(1  
  73.occurrence 发生 iOURS  
  74.completeness 完整性 H,L{N'[Xph  
  75.rights and obligations 权利和义务 `e =IXkt  
  76.valuation and allocation 计价和分摊 hk4t #Km  
  77.cutoff 截止 f; |fS~  
  78.accuracy 准确性 %r(WS_%K|  
  79.classification 分类 N5=BjXS Ag  
  80.inspection 检查 `R8&(kQ  
  81.supervision of counting 监盘 - C q;  
  82.observation 观察 NUltuM  
  83.confirmation 函证 }l7+W4~  
  84.computation 计算 >[|N%9\  
  85.analytical procedures 分析程序 W]ca~%r  
  86.vouch 核对 7:u+cv  
  87.trace 追查 O[ird`/  
  88.audit sampling 审计抽样 #mu L-V  
  89.error 误差 ~h@@y5<4  
  90.expected error 预期误差 dn- [Gnde  
  91.population 总体 w7?fJ")  
  92.sampling risk 抽样风险 6K pq~o   
  93.non- sampling risk 非抽样风险 OY`B{jV-  
  94.sampling unit 抽样单位 bJ!\eI%ld  
  95.statistical sampling 统计抽样 mfQ#n!{ZH  
  96.tolerable error 可容忍误差 8-nf4=ll  
  97.the risk of under reliance 信赖不足风险 1W{N6+u  
  98.the risk of over reliance 信赖过度风险 8O,\8:I#  
  99.the risk of incorrect rejection 误拒风险 *tF~CG$r  
  100. the risk of incorrect acceptance 误受风险 b/z-W`gw  
  101.working trial balance 试算平衡表 `sCaGCp  
  102.index and cross-referencing 索引和交叉索引 4$&l`yWU+  
  103.cash receipt 现金收入 :uo1QavO@,  
  104.cash disbursement 现金支出 =WY 'n l'  
  105.bank statement 银行对账单 S"Cz. bv  
  106.bank reconciliation 银行存款余额调节表 QE(.w dHP  
  107.balance sheet date 资产负债表日 eTx9fx w  
  108.net realizable value 可变现净值 W%g*sc*+  
  109.storeroom 仓库 j1K3|E  
  110.sale invoice 销售发票 {'O><4  
  111.price list 价目表 }~I!'J#)  
  112.positive confirmation request 积极式询证函 >s{I@#9  
  113.negative confirmation request 消极式询证函 j HHWq>=d  
  114.purchase requisition 请购单 :jl* Y-mM  
  115.receiving report 验收报告 |q77  
  116.gross margin 毛利 !'jq.RawP  
  117.manufacturing overhead 制造费用 X=$Jp.  
  118.material requisition 领料单 [b3!H{b#  
  119.inventory-taking 存货盘点 =*,SD  
  120.bond certificate 债券 sW]^YT>?  
  121.stock certificate 股票 n(F!t,S1i  
  122.audit report 审计报告 4!Js="  
  123.entity 被审计单位 u-TT;k'  
  124.addressee of the audit report 审计报告的收件人 c1'@_Is  
  125.unqualified opinion 无保留意见 l'+3 6  
  126.qualified opinion 保留意见 ,5n!a.T  
  127.disclaimer of opinion 无法表示意见 LlQsc{ Ddf  
  128.adverse opinion 否定意见
1VX3pkUET  
i?6&4  
A (1)ABC 作业基础成本计算   fc9;ZX7  
  A (2)absorbed overhead 已吸收制造费用 O^@8Drgc  
  A (3)absorption costing 吸收成本计算 m@2E ~m  
  A (4)account 账户,报表   q9/v\~m  
  A (5)accounting postulate 会计假设   qk(Eyp  
  A (6)accounting series release 会计公告文件   C& +MRP  
  A (7)accounting valuation 会计计价   a$My6Qa#  
  A (8)account sale 承销清单 XQ]K,# i  
  A (9)accountability concept 经营责任概念    ?.?)5 &4  
  A (10)accountancy 会计职业   b' o]Y  
  A (11)accountant 会计师   %v0M~J}+  
  A (12)accounting 会计   \]tBwa  
  A (13)agency cost 代理成本   I a&*JYM[  
  A (14)accounting bases 会计基础   .Mq#88o.*  
  A (15)accounting manual 会计手册   (0$~T}lH  
  A (16)accounting period 会计期间   ?Z#N9Z~\  
  A (17)accounting policies 会计方针   ?*fa5=ql  
  A (18)accounting rate of return 会计报酬率   TrjyU  
  A (19)accounting reference date 会计参照日   g&Vhu8kNIA  
  A (20)accounting reference period 会计参照期间   Dh I{&$O/  
  A (21)accrual concept 应计概念   5p0~AN)  
  A (22)accrual expenses 应计费用   H bKE;N  
  A (23)acid test ration 速动比率(酸性测试比率)   .a*?Pal@@  
  A (24)acquisition 购置   k"N>pjgd$  
  A (25)acquisition accounting 收购会计   r6DLShP-Ur  
  A (26)activity based accounting 作业基础成本计算   OdzeHpH3g  
  A (27)adjusting events 调整事项   |#TU"$;  
  A (28)administrative expenses 行政管理费   FZe/3sY  
  A (29)advice note 发货通知   2@|`Ugjptl  
  A (30)amortization 摊销   BPY7O  
  A (31)analytical review 分析性检查   zwfft  
  A (32)annual equivalent cost 年度等量成本法   VdHT3r  
  A (33)annual report and accounts 年度报告和报表   s f> E  
  A (34)appraisal cost 检验成本   6j%%CWU{~  
  A (35)appropriation account 盈余分配账户   P3zUaN \c  
  A (36)articles of association 公司章程细则   `a83RX_\  
  A (37)assets 资产   yZleots1  
  A (38)assets cover 资产保障   |a(KVo  
  A (39)asset value per share 每股资产价值   Ni_H1G  
  A (40)associated company 联营公司   Xoe|]@U`  
  A (41)attainable standard 可达标准   ]*2),H1 c  
HsCL%$k  
 A (42)attributable profit 可归属利润   [EAOk=X  
  A (43)audit 审计   @.t +  
  A (44)audit report 审计报告   :@L7RZ`_  
  A (45)auditing standards 审计准则   z74JyY  
  A (46)authorized share capital 额定股本   wLV,E,gM  
  A (47)available hours 可用小时   RNT9M:w  
  A (48)avoidable costs 可避免成本 iQG!-.aX  
  B (49)back-to-back loan 易币贷款   C;BO6$*_e  
  B (50)backflush accounting 倒退成本计算   "#d$$ 8  
  B (51)bad debts 坏帐   >^Nnhnr  
  B (52)bad debts ratio 坏帐比率   $@AJg  
  B (53)bank charges 银行手续费   Hg#t SE  
  B (54)bank overdraft 银行透支   T^A(v(^D  
  B (55)bank reconciliation 银行存款调节表   T\6Qr$t  
  B (56)bank statement 银行对账单   ,1]UOQ>AP  
  B (57)bankruptcy 破产   CmU@8-1  
  B (58)basis of apportionment 分摊基础   K9<8F Sn  
  B (59)batch 批量   9jal D X  
  B (60)batch costing 分批成本计算   m<gdyY   
  B (61)beta factor B(市场)风险因素   A4j ,]hOD  
  B (62)bill 账单   SoIK<*J  
  B (63)bill of exchange 汇票   %'2P4(  
  B (64)bill of landing 提单   R?wZ\y Ks}  
  B (65)bill of materials 用料预计单   }z]d]  
  B (66)bill payable 应付票据   mF6-f#t>H+  
  B (67)bill receivable 应收票据   /X}1%p  
  B (68)bin card 存货记录卡   {j wv+6]U  
  B (69)bonus 红利   N.|F8b]v  
  B (70)book-keeping 薄记   a *M|_&MH*  
  B (71)Boston classification 波士顿分类   }<Ydj .85  
  B (72)breakeven chart 保本图   vl (``5{  
  B (73)breakeven point 保本点   '(]Wtx%9"  
  B (74)breaking-down time 复位时间   m #+0m!  
  B (75)budget 预算   Es=G' au  
  B (76)budget center 预算中心   *bK=<{d1P  
  B (77)budget cost allowance 预算成本折让   [v 1$L p  
  B (78)budget manual 预算手册   @nH3nn  
  B (79)budget period 预算期间   q ;K]NP-_p  
  B (80)budgetary control 预算控制   pSx5ume95"  
  B (81)budgeted capacity 预算生产能力   `_J&*Kk5  
  B (82)burden 制造费用   M"z=114  
  B (83)business center 经营中心   xF_u:}7`  
  B (84)business entity 营业个体   S'x ]c#  
  B (85)business unit 经营单位   W{NWF[l8O?  
 B (86)buy-out management 管理性购买产权   XDK Me}  
  B (87)by-product 副产品 '/GB8L  
  C (88)called-up share capital 催缴股本   p{E(RsA  
  C (89)capacity 生产能力   8:Hh;nl  
  C (90)capacity ratios 生产能力比率   F}Zg3 #  
  C (91)capital 资本   iwnGWGcuS  
  C (92)capital assets pricing model资本资产计价模式   XfcYcN  
  C (93)capital commitment 承诺资本   ~}OaX+!  
  C (94)capital employed 已运用的资本   -^NW:L$|  
  C (95)capital expenditure 资本支出   -Mo4`bN  
  C (96)capital expenditureauthorization 资本支出核准   <Sot{_"li  
  C (97)capital expenditure control 资本支出控制   7FwtBO  
  C (98)capital expenditure proposal资本支出申请   \>$zxC_  
  C (99)capital funding planning 资本基金筹集计划   M^ * ~?9  
  C (100)capital gain 资本收益   shw?_#?1dy  
  C (101)capital investment appraisal资本投资评估   7(/yyZQnZ  
  C (102)capital maintenance 资本保全   ivo3 pibk%  
  C (103)capital resource planning 资本资源计划   $HwF:L)*  
  C (104)capital surplus 资本盈余   d.}65{F,x  
  C (105)capital turnover 资本周转率   .{gDw  
  C (106)card 记录卡   *twGIX  
  C (107)cash 现金   =p|IWn{P  
  C (108)cash account 现金账户   u^Cl s!C  
  C (109)cash book 现金账薄   tGOJ4 =  
  C (110)cash cow 金牛产品   -w+.'  
  C (111)cash flow 现金流量   .#y#u={{l  
  C (112)cash discounted 现金贴现   x& _Y( bHA  
  C (113)cash flow budget 现金流量预算   WrP +n  
  C (114)cash flow statement 现金流量表   9DBX.|  
  C (115)cash ledger 现金分类账   QFTiE1mGH  
  C (116)cash limit 现金限额   Q & /5B  
  C (117)CCA 现时成本会计   b GSj?t9/  
  C (118)center 中心   2IJniS=[>  
  C (119)changeover time 变更时间   /[c_,G" "  
  C (120)chartered entity 特许经济个体   &pK0>2  
  C (121)cheque 支票   +.djC3^:  
  C (122)cheque register 支票登记薄   EG4~[5[YgI  
  C (123)coin analysis 零钱分类   #~Xj=M%  
  C (124)classification 分类   G5hRx@vfrL  
  C (125)clock card 工时卡   dpz@T>MS=  
  C (126)code 代码   B}qG-}(V  
  C (127)commitment accounting 承诺确认会计   ~{DJ,(N"n  
  C (128)common cost 共同成本   e# Y{YtE  
  C (129)company limited byguarantee 有限担保责任公司   7 \xCNOKh  
C (130)company limited shares 股份有限公司   Q'U!  
  C (131)competitive position 竞争能力状况   N-N]BS6  
  C (132)concept 概念   K yIUz9$  
  C (133)conglomerate 跨行业企业   t<Sa ;[+  
  C (134)consistency concept 一致性概念   o4: e1  
  C (135)consolidated accounts 合并报表   _"*vj-{-y  
  C (136)consolidation accounting 合并会计   5[2kk5,  
  C (137)consortium 财团   ;(mNjxA  
  C (138)contingency plan 应急计划   ")ys!V9  
  C (139)contingent liabilities 或有负债   R?{_Q<17  
  C (140)continuous operation 连续生产   :V$\y up  
  C (141)contra 抵消   Jd ` Qa+  
  C (142)contract cost 合同成本   N/>:})dav  
  C (143)contract costing 合同成本计算   ]9_tto!/  
  C (144)contribution 贡献毛益   v$ \<L|  
  C (145)contribution centre 贡献中心   S/Ic=  
  C (146)contribution chart 贡献图   cZ%tJ(&\7X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;Q3[} ]su  
  C (148)contribution to salesration 贡献毛益对销售比率   BZLIi O  
  C (149)control 控制   u ^#UsOt+  
  C (150)control account 控制帐户   uPho|hDp  
  C (151)control limits 控制限度   o(}%b8 K  
  C (152)controllability concept 可控制概念   t=eI*M+>h  
  C (153)controllable cost 可控制成本   f0@*>  
  C (154)conversion cost 加工成本   Sa)sDf1+`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fAkfN H6  
  C (156)corporate appraisal 公司评估   BN(=LQ2["  
  C (157)corporate planning 公司计划   7Z9'Y?[m  
  C (158)corporate social reporting 公司社会报告   d&G]k!|\  
  C (159)corporation 股份公司   /7#MJH5b6  
  C (160)cost 成本   6RIbsy  
  C (161)cost account 成本帐户   dU_;2d$  
  C (162)cost accounting 成本会计   Xz:ha >}C  
  C (163)cost accounting manual 成本手册   tvn o3 "  
  C (164)cost accounts calendar 成本报表的日历时间   mUl0D0#  
  C (165)cost adjustment 成本调整   nGX3_-U4  
  C (166)cost allocation 成本分配   ;k0 Jl0[}  
  C (167)cost apportionment 成本分摊   m*1  
  C (168)cost attribution 成本归属   D]>Z5nr |  
  C (169)cost audit 成本审计   &b>&XMIK  
  C (170)cost behaviour 成本性态   l(x0d  
  C (171)cost benefit analysis 成本效益分析   }>y !I5O  
  C (172)cost center 成本中心   3ouy-SQ  
  C (173)cost driver 成本动因
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