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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 %s;#epP$  
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  1.audit   审计 >C`b 4xQ  
  2.attestation   鉴证 iR9 $E  
  3.credibility   可信赖程度 8} \Lt  
  4.audit of financial statements 财务报表审计 dooS|Mq  
  5.agreed-upon procedures 执行商定程序 [=Y@Ul  
  6.high levels of assurance 高水平保证 (>x4X@b  
  7.compilation 编制 '*5I5'[ X,  
  8.reliability 可靠性 ?= B$-)/  
  9.relevance 相关性 IRemF@  
  10.professional skepticism 职业谨慎 -; TqdL@  
  11.objectivity 客观性 ^G+1nY4? J  
  12. professional competence 专业胜任能力 t%e}'?#^  
  13.Senior/CPA-in-charge 项目经理 {q%wr*  
  14.audit engagement letter 业务约定书 krPwFp2[*  
  15.recurring audit 连续审计 +-=w`  
  16.the client 委托人 `/:ZB6  
  17.change CPA 更换注册会计 uoYG@L2  
  18.the existing CPA 现任注册会计师 [lpzUB}<Yp  
  19.the successor CPA 后任注册会计师 =h?WT*  
  20.the preceding CPA前任注册会计师 Vf#X[$pc/  
  21.issue the audit report 出具审计报告 ca@0?q#  
  22.expert 专家 [V~(7U  
  23.the board of directors 董事会 r^ mP'#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !>g_9'n'  
  25.assess material misstatement risks评估重大错报风险 \ %Er%yv)  
  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 $9DV }  
  27.a general knowledge of —— 初步了解―――的情况 EX%KfWDr  
  28.a more knowledge of—— 进一步了解的情况 \`\& G-\  
  29.the prior year‘s working papers 以前年度工作底稿 2r2qZ#I}  
  30.minutes of meeting 会议纪要 `H6-g=C  
  31.business risks 经营风险 <=A1d\   
  32.appropriateness 适当性 \WG6\Zg0A  
  33.accounting estimate 会计估计 WG8}}`F|  
  34.management representations 管理层声明 )UA};Fus  
  35.going concern assumption 持续经营假设 GndU}[0J  
  36.audit plan 审计计划 bT<if@h-  
  37.significant audit areas 重点审计领域 { ZiJnJX  
  38.error 错误 Z,%^BAJ  
  39.fraud舞弊 dd#=_xe  
  40.modified or additional procedures 修改或追加审计程序 7F OG^  
  41.misappropriation of assets 侵占资产 >NWrT^rk  
  42.transactions without substance 虚假交易 =  *7K_M&  
  43.unusual pressures 异常压力 !%{/eQFT4  
  44.the suspected noncompliance 涉嫌存在违法行为 #Hl0>"k ,  
  45.materialiy 重要性 VMPBM:k G  
  46.exceed the materiality level 超过重要性水平 S"ZH5O(  
  47.approach the materiality level 接近重要性水平 QFMR~6 ?  
  48.an acceptably low level 可接受水平 ezn%*X y,  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Tf/jd 3>  
  50.misstatements or omissions 错报或漏报 3 f=_F  
  51.aggregate 总计 K' xN>qc  
  52.subsequent events 期后事项 0|kkwZVPn  
  53.adjust the financial statements 调整财务报表 'thWo wE  
  54.perform additional audit procedures 实施追加的审计程序 P(BjXMd  
  55.audit risk 审计风险 r>4HF"Nm  
  56.detection risk 检查风险 (3Hz=k_  
  57.inappropriate audit opinion 不适当的审计意见 kH'LG!O  
  58.material misstatement 重大的错报 eg Ml(~D  
  59.tolerable misstatement 可容忍错报 7\>P@s  
  60.the acceptable level of detection risk 可接受的检查风险 o! W 71  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 n qSjP5  
  62.simall business 小规模企业 oc+TsVt  
  63.accounting system 会计系统 U.]5UP:a  
  64.test of control 控制测试 Y ;$wD9W  
  65.walk-through test 穿行测试 yd#SB)&  
  66.communication 沟通 qdkhfm2(K  
  67.flow chart 流程图 HBHDu;u  
  68.reperformance of internal control 重新执行 "mlVs/nsyG  
  69.audit evidence 审计证据 $+CKy>   
  70.substantive procedures 实质性程序 [=k$Q (.3  
  71.assertions 认定 b&[bfM<  
  72.esistence 存在 W^{zlg  
  73.occurrence 发生 nBw4YDR!  
  74.completeness 完整性 \1Tu P}P  
  75.rights and obligations 权利和义务 86pujXjc'  
  76.valuation and allocation 计价和分摊 0LEJnl  
  77.cutoff 截止 0c6b_%Rd  
  78.accuracy 准确性 a6\0XVU  
  79.classification 分类 4&b*|"Iw  
  80.inspection 检查 oYOR%'0*m+  
  81.supervision of counting 监盘 m)"gj**|y  
  82.observation 观察 MIa#\tJj  
  83.confirmation 函证 &QHZ]2%U  
  84.computation 计算 L'(ei7Z  
  85.analytical procedures 分析程序 F/gA[Y|,gI  
  86.vouch 核对 AA=zDB<N  
  87.trace 追查 []^fb,5a  
  88.audit sampling 审计抽样 v@m2c_,  
  89.error 误差 vmEbk/Vy  
  90.expected error 预期误差 `sW+R=  
  91.population 总体 {}gx;v)  
  92.sampling risk 抽样风险 'cp1I&>  
  93.non- sampling risk 非抽样风险 gY!+x=cx0  
  94.sampling unit 抽样单位 >6yA+?[:  
  95.statistical sampling 统计抽样 ^j~CYzmt  
  96.tolerable error 可容忍误差 '" MT$MrT  
  97.the risk of under reliance 信赖不足风险 1jHugss9|  
  98.the risk of over reliance 信赖过度风险 7]\_7L |>]  
  99.the risk of incorrect rejection 误拒风险 K qK?w*Qw  
  100. the risk of incorrect acceptance 误受风险 `Hlv*" w$  
  101.working trial balance 试算平衡表 bhk:Sz qz  
  102.index and cross-referencing 索引和交叉索引 73C7g< Mx  
  103.cash receipt 现金收入 }4$k-,1S  
  104.cash disbursement 现金支出 l!S}gbM  
  105.bank statement 银行对账单 O4`am:@  
  106.bank reconciliation 银行存款余额调节表 h"#[{$(  
  107.balance sheet date 资产负债表日 >)`yG'[  
  108.net realizable value 可变现净值 Hs9; &C  
  109.storeroom 仓库 ||p>O  
  110.sale invoice 销售发票 :8( "n1^  
  111.price list 价目表 hYvWD.c}  
  112.positive confirmation request 积极式询证函 \S5YS2,P  
  113.negative confirmation request 消极式询证函 :~"Dwrui  
  114.purchase requisition 请购单 h7? uM^p  
  115.receiving report 验收报告 76IjM4&a  
  116.gross margin 毛利 tJ 3Hg8;  
  117.manufacturing overhead 制造费用 Al93x  
  118.material requisition 领料单 FaA'%P@  
  119.inventory-taking 存货盘点 }# cFr)4f  
  120.bond certificate 债券 9nGS"E l{  
  121.stock certificate 股票 fx74h{3u  
  122.audit report 审计报告 P3e}G-Oz  
  123.entity 被审计单位 N byc,a[o  
  124.addressee of the audit report 审计报告的收件人 s?Wkh`b  
  125.unqualified opinion 无保留意见 gdj,e ^  
  126.qualified opinion 保留意见 itU P%  
  127.disclaimer of opinion 无法表示意见 XEX-NE"]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $!LL  
  A (2)absorbed overhead 已吸收制造费用 e&k=fV  
  A (3)absorption costing 吸收成本计算 rl__3q  
  A (4)account 账户,报表   l|jb}9(J  
  A (5)accounting postulate 会计假设   B5R/GV  
  A (6)accounting series release 会计公告文件   XYrZI/R  
  A (7)accounting valuation 会计计价   KtMD?  
  A (8)account sale 承销清单 'uBa gd>*  
  A (9)accountability concept 经营责任概念   o[Gp*o\  
  A (10)accountancy 会计职业   -|cB7 P  
  A (11)accountant 会计师   (~U1 X4  
  A (12)accounting 会计   =@\Li)Y  
  A (13)agency cost 代理成本   PrQs_ t Ni  
  A (14)accounting bases 会计基础   Z*Lv!6WS  
  A (15)accounting manual 会计手册   9{- Sa  
  A (16)accounting period 会计期间   HYcwtw6  
  A (17)accounting policies 会计方针   w8KVs\/  
  A (18)accounting rate of return 会计报酬率   u27*-X 5  
  A (19)accounting reference date 会计参照日   +Rq7m]  
  A (20)accounting reference period 会计参照期间   lm[LDtc  
  A (21)accrual concept 应计概念   *.P3fVlZ  
  A (22)accrual expenses 应计费用   S(NUuu}S  
  A (23)acid test ration 速动比率(酸性测试比率)   Cn"L*\o  
  A (24)acquisition 购置   y%Wbm&h  
  A (25)acquisition accounting 收购会计   N*{>8iFo4  
  A (26)activity based accounting 作业基础成本计算   =N?K)QD`  
  A (27)adjusting events 调整事项   " ra C?H  
  A (28)administrative expenses 行政管理费   @\)a&p]a  
  A (29)advice note 发货通知   R![)B97^  
  A (30)amortization 摊销   @FLa i  
  A (31)analytical review 分析性检查   Qh{]gw-6  
  A (32)annual equivalent cost 年度等量成本法   $ 0Up.  
  A (33)annual report and accounts 年度报告和报表   7a#zr_r  
  A (34)appraisal cost 检验成本   OE8H |?%  
  A (35)appropriation account 盈余分配账户   Hphfqdh0`  
  A (36)articles of association 公司章程细则   )K>2  
  A (37)assets 资产   r$/.x6g//  
  A (38)assets cover 资产保障   LQ'VhNU  
  A (39)asset value per share 每股资产价值   nep-?7x  
  A (40)associated company 联营公司   Fq`wx  
  A (41)attainable standard 可达标准   zKf.jpF^  
5#}wI~U;  
 A (42)attributable profit 可归属利润   mEVne.D  
  A (43)audit 审计   -)o0P\cTEt  
  A (44)audit report 审计报告   # fkOm Y7X  
  A (45)auditing standards 审计准则   k_A 9gj1  
  A (46)authorized share capital 额定股本   O ]Stf7]%;  
  A (47)available hours 可用小时   K4|{[YpPB  
  A (48)avoidable costs 可避免成本 j87IxB?o  
  B (49)back-to-back loan 易币贷款   oP`yBX  
  B (50)backflush accounting 倒退成本计算   ?6>rQ6tBv  
  B (51)bad debts 坏帐   = k|hH~  
  B (52)bad debts ratio 坏帐比率   (. J8Q  
  B (53)bank charges 银行手续费   .:?cU#.  
  B (54)bank overdraft 银行透支   h"849c;C.  
  B (55)bank reconciliation 银行存款调节表   N^U<;O?YDW  
  B (56)bank statement 银行对账单   @uzzyp r>  
  B (57)bankruptcy 破产   )WR *8659e  
  B (58)basis of apportionment 分摊基础   TkjPa};R  
  B (59)batch 批量   [R9!Tz  
  B (60)batch costing 分批成本计算   1u\kxlZ  
  B (61)beta factor B(市场)风险因素   .!`v2_  
  B (62)bill 账单   eK_Yt~dj  
  B (63)bill of exchange 汇票   >x 6$F*:W}  
  B (64)bill of landing 提单   (g 9G!I   
  B (65)bill of materials 用料预计单   uom~, k$|  
  B (66)bill payable 应付票据   ,`nl";Zc  
  B (67)bill receivable 应收票据   ?&>H^}gDZ  
  B (68)bin card 存货记录卡   ab-MEN`5  
  B (69)bonus 红利   0Q= o"@  
  B (70)book-keeping 薄记   1WbawiG}  
  B (71)Boston classification 波士顿分类   K-f\nr  
  B (72)breakeven chart 保本图   3V2w1CERE  
  B (73)breakeven point 保本点   nbM7 >tnsk  
  B (74)breaking-down time 复位时间   'RjMwJy{  
  B (75)budget 预算   5q>u]n9]  
  B (76)budget center 预算中心   GP,xGZZ  
  B (77)budget cost allowance 预算成本折让   AG==A&d>$  
  B (78)budget manual 预算手册   kFi^P~3D[  
  B (79)budget period 预算期间   sxBRg=  
  B (80)budgetary control 预算控制   xgQ]#{ tG  
  B (81)budgeted capacity 预算生产能力   8G0DuMI5  
  B (82)burden 制造费用   ?=lnYD j  
  B (83)business center 经营中心   lS:R##  
  B (84)business entity 营业个体   Vy:MK9U2  
  B (85)business unit 经营单位   6"UL+$k  
 B (86)buy-out management 管理性购买产权   B%e#u.'6  
  B (87)by-product 副产品 oL 69w1  
  C (88)called-up share capital 催缴股本   :.,3Zw{l  
  C (89)capacity 生产能力   Z" !+ p{u  
  C (90)capacity ratios 生产能力比率   d PfD Pb  
  C (91)capital 资本   wcI4Y0+J  
  C (92)capital assets pricing model资本资产计价模式   #:?M tVC  
  C (93)capital commitment 承诺资本   H%\\-Z$#  
  C (94)capital employed 已运用的资本   \jcEEIEi  
  C (95)capital expenditure 资本支出   gUq)M  
  C (96)capital expenditureauthorization 资本支出核准   Q(e3-a  
  C (97)capital expenditure control 资本支出控制   ^"Nsb&  
  C (98)capital expenditure proposal资本支出申请   @`X-=GCl  
  C (99)capital funding planning 资本基金筹集计划   dqvgyyq  
  C (100)capital gain 资本收益   U2(|/M+  
  C (101)capital investment appraisal资本投资评估   V,@Y,  
  C (102)capital maintenance 资本保全   389puDjy  
  C (103)capital resource planning 资本资源计划   J&IFn/JK$  
  C (104)capital surplus 资本盈余   QhHexr6  
  C (105)capital turnover 资本周转率   4gNF;  
  C (106)card 记录卡   @$(/6]4p  
  C (107)cash 现金    xedbr  
  C (108)cash account 现金账户   7v~\c%1V  
  C (109)cash book 现金账薄   7 i |_PP_  
  C (110)cash cow 金牛产品    9g*MBe:  
  C (111)cash flow 现金流量   Y_) aoRjB  
  C (112)cash discounted 现金贴现   q;kN+NK64  
  C (113)cash flow budget 现金流量预算   K)!?n p{km  
  C (114)cash flow statement 现金流量表   q&-A}]  
  C (115)cash ledger 现金分类账   %joIe w]V3  
  C (116)cash limit 现金限额   M!s@w%0?'  
  C (117)CCA 现时成本会计   Odo"S;)  
  C (118)center 中心   |Gw[vY  
  C (119)changeover time 变更时间   f'\NGL  
  C (120)chartered entity 特许经济个体    t : =  
  C (121)cheque 支票   1/bu}?a  
  C (122)cheque register 支票登记薄   R":nG7o  
  C (123)coin analysis 零钱分类   wghz[q e  
  C (124)classification 分类   Ass8c]H@  
  C (125)clock card 工时卡   (zFUC]  
  C (126)code 代码   N>fC"  
  C (127)commitment accounting 承诺确认会计   QPH2TXw  
  C (128)common cost 共同成本   tzxp0&:Z].  
  C (129)company limited byguarantee 有限担保责任公司   BHwQB2t gc  
C (130)company limited shares 股份有限公司   _cZ`7 ]Z  
  C (131)competitive position 竞争能力状况   I]`>m3SJ  
  C (132)concept 概念   ^;2dZgJ4^  
  C (133)conglomerate 跨行业企业   {9<2{$Og  
  C (134)consistency concept 一致性概念   .~4>5W"u  
  C (135)consolidated accounts 合并报表   .bOueB-  
  C (136)consolidation accounting 合并会计   qO<'_7TN[  
  C (137)consortium 财团   H]. 4~ 8  
  C (138)contingency plan 应急计划   Bu'PDy~W,  
  C (139)contingent liabilities 或有负债   m<BL/ 7  
  C (140)continuous operation 连续生产   #lax0IYY=  
  C (141)contra 抵消   6/9h=-w&  
  C (142)contract cost 合同成本   g#V3u=I8~  
  C (143)contract costing 合同成本计算   6dh@DG*k  
  C (144)contribution 贡献毛益   xw5E!]~D  
  C (145)contribution centre 贡献中心   #N|)hBz9-  
  C (146)contribution chart 贡献图   gz[Ng> D+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |n;gGR\  
  C (148)contribution to salesration 贡献毛益对销售比率   *|x2"?d-F:  
  C (149)control 控制   Z;@F.r  
  C (150)control account 控制帐户   5hE8b  {V  
  C (151)control limits 控制限度   qFV=P k  
  C (152)controllability concept 可控制概念   WT!8.M;Kv  
  C (153)controllable cost 可控制成本   ^c1I'9(r5  
  C (154)conversion cost 加工成本   s &v<5W2P  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   xXK7i\ny  
  C (156)corporate appraisal 公司评估   kRgyvA,*;  
  C (157)corporate planning 公司计划   t%Z_*mIfmE  
  C (158)corporate social reporting 公司社会报告   P,!k^J3:l  
  C (159)corporation 股份公司   j>M 'nQ,;d  
  C (160)cost 成本   2I:vie  
  C (161)cost account 成本帐户   Kbc-$ oneR  
  C (162)cost accounting 成本会计   Q=yQEh|Y  
  C (163)cost accounting manual 成本手册   I0O)MR<  
  C (164)cost accounts calendar 成本报表的日历时间   @ -JD`2z  
  C (165)cost adjustment 成本调整   `X]-blHo  
  C (166)cost allocation 成本分配   Vzz0)`*hQ  
  C (167)cost apportionment 成本分摊   _f,q8ZkSr  
  C (168)cost attribution 成本归属   cW),Y|8  
  C (169)cost audit 成本审计   M6!kn~  
  C (170)cost behaviour 成本性态   +*g[hRw[  
  C (171)cost benefit analysis 成本效益分析   qTiUha9  
  C (172)cost center 成本中心   pM\)f  
  C (173)cost driver 成本动因
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