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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 )7]y zc  
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  1.audit   审计 E]8uj8K3]  
  2.attestation   鉴证 MRw4?HqB  
  3.credibility   可信赖程度 ;X a N  
  4.audit of financial statements 财务报表审计 <[D >[  
  5.agreed-upon procedures 执行商定程序 $.t>* Bq  
  6.high levels of assurance 高水平保证 *7-rm  
  7.compilation 编制 REg M  
  8.reliability 可靠性 vBJxhK-  
  9.relevance 相关性 %.D!J",\/K  
  10.professional skepticism 职业谨慎 ";7xE#jRk  
  11.objectivity 客观性 g~b$WV%  
  12. professional competence 专业胜任能力 u}%6=V  
  13.Senior/CPA-in-charge 项目经理 O@ H.k<zn  
  14.audit engagement letter 业务约定书 c{dabzL y  
  15.recurring audit 连续审计 t,dm3+R  
  16.the client 委托人 u#rbc"  
  17.change CPA 更换注册会计 FF#+d~$z  
  18.the existing CPA 现任注册会计师 w3"L5;oH  
  19.the successor CPA 后任注册会计师 \ {]y(GT  
  20.the preceding CPA前任注册会计师 }3_b%{  
  21.issue the audit report 出具审计报告 1og+(m`BL  
  22.expert 专家 #qmsZHd}b  
  23.the board of directors 董事会 n-xdyJD  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y3o3G  
  25.assess material misstatement risks评估重大错报风险 e8T"d%f?  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ez!W0  
  27.a general knowledge of —— 初步了解―――的情况 Rzh.zvxTp  
  28.a more knowledge of—— 进一步了解的情况 W;cY g.W2  
  29.the prior year‘s working papers 以前年度工作底稿 2IE\O 8b  
  30.minutes of meeting 会议纪要 nT}Wx/ aT  
  31.business risks 经营风险 me{u~9&  
  32.appropriateness 适当性 A6 .wXv,  
  33.accounting estimate 会计估计 UKZ )Bo o  
  34.management representations 管理层声明 ;@Fb>l BhX  
  35.going concern assumption 持续经营假设 x~R,rb   
  36.audit plan 审计计划 :b(W&iBWhI  
  37.significant audit areas 重点审计领域 AoOA.t6RVo  
  38.error 错误 }% q-9  
  39.fraud舞弊 nw% 9Qw  
  40.modified or additional procedures 修改或追加审计程序 -aVC`  
  41.misappropriation of assets 侵占资产 A)3H`L  
  42.transactions without substance 虚假交易 Q!qD3<?5  
  43.unusual pressures 异常压力 !`RMXUV  
  44.the suspected noncompliance 涉嫌存在违法行为 X[r0$yuE  
  45.materialiy 重要性 1%*\* z  
  46.exceed the materiality level 超过重要性水平 rD4 umWi  
  47.approach the materiality level 接近重要性水平 f+hHc8g  
  48.an acceptably low level 可接受水平 ^g|cRI_"  
  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 8{/.1:  
  50.misstatements or omissions 错报或漏报 6 iMJ0  
  51.aggregate 总计 5qW>#pTFVV  
  52.subsequent events 期后事项 A9 g%>  
  53.adjust the financial statements 调整财务报表 ;Su-Y!&%  
  54.perform additional audit procedures 实施追加的审计程序 pc0{  
  55.audit risk 审计风险 v\4<6Z:4  
  56.detection risk 检查风险 {4,],0bjx/  
  57.inappropriate audit opinion 不适当的审计意见 wiZ  
  58.material misstatement 重大的错报 pv sa?z;rP  
  59.tolerable misstatement 可容忍错报 V`#2jDz  
  60.the acceptable level of detection risk 可接受的检查风险 9$z$yGjl  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |u^S}"@3sU  
  62.simall business 小规模企业 DE/SIy?  
  63.accounting system 会计系统 *j&)=8Y|   
  64.test of control 控制测试 |k90aQO  
  65.walk-through test 穿行测试 uO eal^uS  
  66.communication 沟通 9QLG:(~;  
  67.flow chart 流程图 qf\W,SM  
  68.reperformance of internal control 重新执行 SU4i'o  
  69.audit evidence 审计证据 T9w=k)  
  70.substantive procedures 实质性程序 S<Gm*$[7  
  71.assertions 认定 K_YOp1  
  72.esistence 存在 -yc Y Q~R  
  73.occurrence 发生 Sk>=C0f:  
  74.completeness 完整性 Z;81 "   
  75.rights and obligations 权利和义务 k:run2K  
  76.valuation and allocation 计价和分摊 <MkvlLu((o  
  77.cutoff 截止 8\{z>y  
  78.accuracy 准确性 aMY@**^v  
  79.classification 分类 :R=6Ku>  
  80.inspection 检查 cI\[)5&  
  81.supervision of counting 监盘 X1`3KqK<9  
  82.observation 观察 c_*w<vJ-'  
  83.confirmation 函证 G Ixs>E'X  
  84.computation 计算 ?l?l<`sTO  
  85.analytical procedures 分析程序 q0VAkVHw4  
  86.vouch 核对 <JWU@A-.y  
  87.trace 追查 {@)ZXg  
  88.audit sampling 审计抽样 v;o1c44;  
  89.error 误差 pN5kcvQ  
  90.expected error 预期误差 2vjkThh`I  
  91.population 总体 ~ W8X g)  
  92.sampling risk 抽样风险 >lUPOc  
  93.non- sampling risk 非抽样风险 "nu]3zcd  
  94.sampling unit 抽样单位 b-VygLN  
  95.statistical sampling 统计抽样 3;BI wb_  
  96.tolerable error 可容忍误差 3PU_STSix  
  97.the risk of under reliance 信赖不足风险 4-x<^ ev=  
  98.the risk of over reliance 信赖过度风险 8.B'O> \T  
  99.the risk of incorrect rejection 误拒风险 f|q/2}Bqb  
  100. the risk of incorrect acceptance 误受风险 Zyz#xMmM  
  101.working trial balance 试算平衡表 }`<&l  
  102.index and cross-referencing 索引和交叉索引 HbA/~7  
  103.cash receipt 现金收入 \(j*K6#  
  104.cash disbursement 现金支出 "x=\mA#`  
  105.bank statement 银行对账单 jjj<B'zt  
  106.bank reconciliation 银行存款余额调节表 %o%V4K*  
  107.balance sheet date 资产负债表日 [cd1Mf:[Y  
  108.net realizable value 可变现净值 b+|Jw\k  
  109.storeroom 仓库 r3g^ 0|)  
  110.sale invoice 销售发票 hbx4[Pf  
  111.price list 价目表 T \}U{9ELL  
  112.positive confirmation request 积极式询证函 T[|#DMg$F  
  113.negative confirmation request 消极式询证函 tjx8 UgSi  
  114.purchase requisition 请购单 !2Nk  
  115.receiving report 验收报告 B-C$>H^  
  116.gross margin 毛利 05FGfnq.8  
  117.manufacturing overhead 制造费用 +112{v=!i  
  118.material requisition 领料单 '37 {$VHw  
  119.inventory-taking 存货盘点 Mc@9ivwL#  
  120.bond certificate 债券 V'XEz;Ze  
  121.stock certificate 股票 QLO;D)fC  
  122.audit report 审计报告 R<&Euph  
  123.entity 被审计单位 gE2 (E0H  
  124.addressee of the audit report 审计报告的收件人 [_)`G*X(N  
  125.unqualified opinion 无保留意见 hD ~/ywS&  
  126.qualified opinion 保留意见 xO )c23Z)]  
  127.disclaimer of opinion 无法表示意见 O0#[hY,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   X#&5?oq`  
  A (2)absorbed overhead 已吸收制造费用 Z\IM~-  
  A (3)absorption costing 吸收成本计算 dRron_'  
  A (4)account 账户,报表   h(/? 81:  
  A (5)accounting postulate 会计假设   \ =hg^j  
  A (6)accounting series release 会计公告文件    pRobx  
  A (7)accounting valuation 会计计价   cpa" ,8  
  A (8)account sale 承销清单 8/aJ4w[A  
  A (9)accountability concept 经营责任概念   ;]-08lzO<4  
  A (10)accountancy 会计职业   %[p*6&V  
  A (11)accountant 会计师   ]XEyG7D  
  A (12)accounting 会计   lz0-5z+\  
  A (13)agency cost 代理成本   F6q=W#~  
  A (14)accounting bases 会计基础   I3nE]OcW@  
  A (15)accounting manual 会计手册   w"9h_;'C_  
  A (16)accounting period 会计期间   Ep;uz5 ^8  
  A (17)accounting policies 会计方针   $#h U_vr  
  A (18)accounting rate of return 会计报酬率   0(y*EJA$  
  A (19)accounting reference date 会计参照日   r*`e%`HU  
  A (20)accounting reference period 会计参照期间   qIZ+%ZOu  
  A (21)accrual concept 应计概念   }U_^zQfaj  
  A (22)accrual expenses 应计费用   aze#Cn,P}  
  A (23)acid test ration 速动比率(酸性测试比率)   $vXY"-k  
  A (24)acquisition 购置   n>v1<^  
  A (25)acquisition accounting 收购会计   cn} CI  
  A (26)activity based accounting 作业基础成本计算   .:j{d}p}  
  A (27)adjusting events 调整事项   XS&Pc  
  A (28)administrative expenses 行政管理费   8UjIC4'  
  A (29)advice note 发货通知   w PR Ns9^  
  A (30)amortization 摊销   b /UXO$_~-  
  A (31)analytical review 分析性检查   fF0K].  
  A (32)annual equivalent cost 年度等量成本法   !}*vM@)1  
  A (33)annual report and accounts 年度报告和报表   E"E(<a  
  A (34)appraisal cost 检验成本   1 Gr^,Ry  
  A (35)appropriation account 盈余分配账户   Eg`~mE+a  
  A (36)articles of association 公司章程细则   V4R s  
  A (37)assets 资产   Sn-#Y(>]o0  
  A (38)assets cover 资产保障   "Q OQ  
  A (39)asset value per share 每股资产价值   gV@xu)l  
  A (40)associated company 联营公司   $JOz7j(  
  A (41)attainable standard 可达标准   >k"O3Pc@  
i\IpS@/{-v  
 A (42)attributable profit 可归属利润   bKS/T^UQ  
  A (43)audit 审计   */K[B(G  
  A (44)audit report 审计报告   2@a'n@-  
  A (45)auditing standards 审计准则   )isS^O$qH  
  A (46)authorized share capital 额定股本   HAO-|=c4  
  A (47)available hours 可用小时    GhfhR^P  
  A (48)avoidable costs 可避免成本 VzSkqWF/"  
  B (49)back-to-back loan 易币贷款   @TALZk'%  
  B (50)backflush accounting 倒退成本计算   la{?&75]  
  B (51)bad debts 坏帐   [1(eSH  
  B (52)bad debts ratio 坏帐比率   w~B1TfqNo  
  B (53)bank charges 银行手续费   _W(xO |,M  
  B (54)bank overdraft 银行透支   ;b [>{Q;  
  B (55)bank reconciliation 银行存款调节表   LE}`rW3  
  B (56)bank statement 银行对账单   )$^xbC#j`3  
  B (57)bankruptcy 破产   w]MI3_|'r(  
  B (58)basis of apportionment 分摊基础   #6@hVR.  
  B (59)batch 批量   PNAvT$0LaZ  
  B (60)batch costing 分批成本计算   Q+Nnj(AQY  
  B (61)beta factor B(市场)风险因素   AIOGa<^  
  B (62)bill 账单   |iJz[%  
  B (63)bill of exchange 汇票   RgoF4g+@  
  B (64)bill of landing 提单   w-WAgAch  
  B (65)bill of materials 用料预计单   vltE2mb  
  B (66)bill payable 应付票据   auN8M.  
  B (67)bill receivable 应收票据   l atm_\  
  B (68)bin card 存货记录卡   C3 "EZe[R  
  B (69)bonus 红利   aN"YEL>w  
  B (70)book-keeping 薄记   Z6gwAvf<  
  B (71)Boston classification 波士顿分类   LF.i0^#J  
  B (72)breakeven chart 保本图   A(&\wd  
  B (73)breakeven point 保本点   G--vwvL  
  B (74)breaking-down time 复位时间   ;VCV%=W<  
  B (75)budget 预算   1<@lM8&.kO  
  B (76)budget center 预算中心   9Y2u/|!.3  
  B (77)budget cost allowance 预算成本折让   *}:P  
  B (78)budget manual 预算手册   \KJTR0EB:>  
  B (79)budget period 预算期间   !m\By%(  
  B (80)budgetary control 预算控制   *><j(uz!  
  B (81)budgeted capacity 预算生产能力   %tkqWK:  
  B (82)burden 制造费用   lg-`zV3  
  B (83)business center 经营中心   _RcEfT  
  B (84)business entity 营业个体   =X'EDw  
  B (85)business unit 经营单位   oa+'.b~  
 B (86)buy-out management 管理性购买产权   CPa+?__B  
  B (87)by-product 副产品 mu0L_u(P  
  C (88)called-up share capital 催缴股本   >7a ENKOg:  
  C (89)capacity 生产能力   <EyJ $$  
  C (90)capacity ratios 生产能力比率   &z 3_N  
  C (91)capital 资本   7oLlRU  
  C (92)capital assets pricing model资本资产计价模式   ~*h)`uM  
  C (93)capital commitment 承诺资本   ;xTMOuI*  
  C (94)capital employed 已运用的资本   b7xOm"X,N  
  C (95)capital expenditure 资本支出   b?=r%D->w  
  C (96)capital expenditureauthorization 资本支出核准   \l(}8;5}  
  C (97)capital expenditure control 资本支出控制   si%V63^lN  
  C (98)capital expenditure proposal资本支出申请   .))k  
  C (99)capital funding planning 资本基金筹集计划   Fc=F2Mo?  
  C (100)capital gain 资本收益   iU0jv7}n  
  C (101)capital investment appraisal资本投资评估   LU*mR{B  
  C (102)capital maintenance 资本保全   $m>( kd1  
  C (103)capital resource planning 资本资源计划   7 HL Uk3  
  C (104)capital surplus 资本盈余   3 |e~YmZx  
  C (105)capital turnover 资本周转率   n}%_H4t  
  C (106)card 记录卡   G|?V}pZ  
  C (107)cash 现金   #@Tm5z  
  C (108)cash account 现金账户   Z^F>sUMR  
  C (109)cash book 现金账薄   ]Gm&Kn >  
  C (110)cash cow 金牛产品   -[=@'N P  
  C (111)cash flow 现金流量   '#K~hep  
  C (112)cash discounted 现金贴现   |L;Hd.l7^*  
  C (113)cash flow budget 现金流量预算   6EWCJ%_  
  C (114)cash flow statement 现金流量表   KPK`C0mg@k  
  C (115)cash ledger 现金分类账   WVyq$ p/V  
  C (116)cash limit 现金限额   DS|x*w'I  
  C (117)CCA 现时成本会计   '6WZi|(a  
  C (118)center 中心   ;(g"=9 e  
  C (119)changeover time 变更时间   f:t5`c.  
  C (120)chartered entity 特许经济个体   >&Ye(3w&  
  C (121)cheque 支票   dg N #"  
  C (122)cheque register 支票登记薄   kad$Fp39  
  C (123)coin analysis 零钱分类   VF-[O  
  C (124)classification 分类   UBwYwm0  
  C (125)clock card 工时卡   z1e+Ob&  
  C (126)code 代码   &@&^k$du8q  
  C (127)commitment accounting 承诺确认会计   GO#eI]>/r  
  C (128)common cost 共同成本   wGz_IL.D  
  C (129)company limited byguarantee 有限担保责任公司   jN+2+P%OL  
C (130)company limited shares 股份有限公司   p{V(! v|  
  C (131)competitive position 竞争能力状况   '~6l 6wi  
  C (132)concept 概念   /{ 8.Jcx$  
  C (133)conglomerate 跨行业企业   Zg])uM]\2i  
  C (134)consistency concept 一致性概念   ' #r^W2  
  C (135)consolidated accounts 合并报表   x6yO2Yo  
  C (136)consolidation accounting 合并会计   a'G[ !"  
  C (137)consortium 财团   e+MsFXnB8  
  C (138)contingency plan 应急计划   j~ qm5}  
  C (139)contingent liabilities 或有负债   WdrMp  
  C (140)continuous operation 连续生产   <dY{@Cgw=  
  C (141)contra 抵消   B<!wh  
  C (142)contract cost 合同成本   xl,?Hh%#  
  C (143)contract costing 合同成本计算   7sJGB^vM  
  C (144)contribution 贡献毛益   3t] 0  
  C (145)contribution centre 贡献中心   F.R0c@&W  
  C (146)contribution chart 贡献图   T 6rjtq  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   YH[HJ#:7r  
  C (148)contribution to salesration 贡献毛益对销售比率   x A ZRl  
  C (149)control 控制   u bi6=  
  C (150)control account 控制帐户   Of$gs-  
  C (151)control limits 控制限度   >3ASrM+>w  
  C (152)controllability concept 可控制概念   H`U>ZJ.  
  C (153)controllable cost 可控制成本   Z5>}  
  C (154)conversion cost 加工成本   #mv~1tL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Mw $.B#  
  C (156)corporate appraisal 公司评估   Z@>WUw@ F  
  C (157)corporate planning 公司计划   O%s?64^U  
  C (158)corporate social reporting 公司社会报告   }Mh`j $  
  C (159)corporation 股份公司   /%)x!dmy  
  C (160)cost 成本   CY.i0  
  C (161)cost account 成本帐户   ) ]]PhGX~  
  C (162)cost accounting 成本会计   I* JSb9r  
  C (163)cost accounting manual 成本手册   hrnY0  
  C (164)cost accounts calendar 成本报表的日历时间   oO,"B8a  
  C (165)cost adjustment 成本调整   7vsXfIP+  
  C (166)cost allocation 成本分配   '#Y[(5  
  C (167)cost apportionment 成本分摊   "CWqPcr  
  C (168)cost attribution 成本归属   u!VY6y7p  
  C (169)cost audit 成本审计   Q92hI"  
  C (170)cost behaviour 成本性态   NIOWjhi[Jn  
  C (171)cost benefit analysis 成本效益分析   [;i3o?\_I  
  C (172)cost center 成本中心   Q\v^3u2;m`  
  C (173)cost driver 成本动因
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