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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 11*"d#  
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  1.audit   审计 1hNEkpL^a  
  2.attestation   鉴证 5X;?I/9  
  3.credibility   可信赖程度 e<'U8|}hc{  
  4.audit of financial statements 财务报表审计 `2x34  
  5.agreed-upon procedures 执行商定程序 ~'f8L #[M  
  6.high levels of assurance 高水平保证 ,cQ)cY[  
  7.compilation 编制 nx :)k-p_[  
  8.reliability 可靠性 A;%kl`~iyz  
  9.relevance 相关性 r"]Oe$[#  
  10.professional skepticism 职业谨慎 4GTrI@}3  
  11.objectivity 客观性 L; C|ow ^c  
  12. professional competence 专业胜任能力 OQ| ,-  
  13.Senior/CPA-in-charge 项目经理 bD@@tGr;W  
  14.audit engagement letter 业务约定书 <t6 d)mJ%  
  15.recurring audit 连续审计 [ i9[Mj  
  16.the client 委托人 B_@7IbB  
  17.change CPA 更换注册会计 )tPl<lb  
  18.the existing CPA 现任注册会计师 Fhi5LhWe+.  
  19.the successor CPA 后任注册会计师 ZPYH#gC& T  
  20.the preceding CPA前任注册会计师 jmPp-} tS7  
  21.issue the audit report 出具审计报告 ,$i<@2/=m  
  22.expert 专家 E<a.LW@  
  23.the board of directors 董事会 7+S44)w}~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 o@@w^##  
  25.assess material misstatement risks评估重大错报风险 y(a}IM3~  
  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 [5LMt*Y  
  27.a general knowledge of —— 初步了解―――的情况 `~K Ak  
  28.a more knowledge of—— 进一步了解的情况 jM;d>Gymx  
  29.the prior year‘s working papers 以前年度工作底稿 OM xxI6h  
  30.minutes of meeting 会议纪要 " #J}A0  
  31.business risks 经营风险 (aBP|rxg  
  32.appropriateness 适当性 YL!oF^XO  
  33.accounting estimate 会计估计 e7wKjt2fy  
  34.management representations 管理层声明 zlN+edgY#,  
  35.going concern assumption 持续经营假设 ?xf~!D  
  36.audit plan 审计计划 wtUG^hV #_  
  37.significant audit areas 重点审计领域 } _VZ  
  38.error 错误 OT"lP(,  
  39.fraud舞弊 Cb< ~i  
  40.modified or additional procedures 修改或追加审计程序 H|'$dO)W  
  41.misappropriation of assets 侵占资产 L7[X|zmy*x  
  42.transactions without substance 虚假交易  MbM :3  
  43.unusual pressures 异常压力 UFJEs[?+Te  
  44.the suspected noncompliance 涉嫌存在违法行为 q w"e0q%)  
  45.materialiy 重要性 Ubpg92  
  46.exceed the materiality level 超过重要性水平 vatx+)  
  47.approach the materiality level 接近重要性水平 C=M?  
  48.an acceptably low level 可接受水平 EywZIw?mjX  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 H?ieNXP7{  
  50.misstatements or omissions 错报或漏报 wN$uX#W|  
  51.aggregate 总计 o(BYT9|.kw  
  52.subsequent events 期后事项 Y~<rQ  
  53.adjust the financial statements 调整财务报表 :r[W'h_%  
  54.perform additional audit procedures 实施追加的审计程序 yFa&GxSq  
  55.audit risk 审计风险 >E{#HPpBi  
  56.detection risk 检查风险 mn,=V[f  
  57.inappropriate audit opinion 不适当的审计意见 C[^a/P`i  
  58.material misstatement 重大的错报 fdvi}SS8  
  59.tolerable misstatement 可容忍错报 L'zdsa}Et  
  60.the acceptable level of detection risk 可接受的检查风险 =]6_{#Z<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !Q\X)C  
  62.simall business 小规模企业 eDvXU_yA  
  63.accounting system 会计系统  \q|e8k4p  
  64.test of control 控制测试 _zAc 5rS  
  65.walk-through test 穿行测试 b 49|4   
  66.communication 沟通 `,<>){c|  
  67.flow chart 流程图 BZ8h*|uT"  
  68.reperformance of internal control 重新执行 \0xzBs1!  
  69.audit evidence 审计证据 q|m#IVc  
  70.substantive procedures 实质性程序 xy2eJJq  
  71.assertions 认定 Yk x&6M@t  
  72.esistence 存在 :6qU SE  
  73.occurrence 发生 !NQf< ch  
  74.completeness 完整性 *T1L )Cp  
  75.rights and obligations 权利和义务 bi,rMgW  
  76.valuation and allocation 计价和分摊 p=je"{  
  77.cutoff 截止 Qq6%53  
  78.accuracy 准确性 0`zm>fh}  
  79.classification 分类 OqUE4. vIP  
  80.inspection 检查 <L[  *hp  
  81.supervision of counting 监盘 C&qDvvk  
  82.observation 观察 \L&qfMjW"Z  
  83.confirmation 函证 *m2d# f  
  84.computation 计算 &ij^FAM  
  85.analytical procedures 分析程序 xX[{E x   
  86.vouch 核对 E9 :|8#b  
  87.trace 追查 \q>e1-  
  88.audit sampling 审计抽样 t2`X!`  
  89.error 误差 ZnxOa  
  90.expected error 预期误差 sP=2NqU3Q  
  91.population 总体 *&~sr  
  92.sampling risk 抽样风险 ~j\;e  
  93.non- sampling risk 非抽样风险 C[HE4xF6  
  94.sampling unit 抽样单位 ~%::r_hQ  
  95.statistical sampling 统计抽样 $/-wgyP3m+  
  96.tolerable error 可容忍误差 ]ys4  
  97.the risk of under reliance 信赖不足风险 ?.|wfBI  
  98.the risk of over reliance 信赖过度风险 U{.+*e18  
  99.the risk of incorrect rejection 误拒风险 9 ^=t@  
  100. the risk of incorrect acceptance 误受风险 ahz@HX  
  101.working trial balance 试算平衡表 mDe+ M {/  
  102.index and cross-referencing 索引和交叉索引 &)/H?S;yN  
  103.cash receipt 现金收入 'bQ s_  
  104.cash disbursement 现金支出 0VWCm( f-  
  105.bank statement 银行对账单 r[i~4N=  
  106.bank reconciliation 银行存款余额调节表 8*Nt&`@  
  107.balance sheet date 资产负债表日 +5seT}h  
  108.net realizable value 可变现净值 \5v=pDd4g  
  109.storeroom 仓库 Ve')LY<  
  110.sale invoice 销售发票 \3@2rW"5  
  111.price list 价目表 1f bFNxo8M  
  112.positive confirmation request 积极式询证函 EUYa =-  
  113.negative confirmation request 消极式询证函 OQX{<pQ6  
  114.purchase requisition 请购单 4jue_jsle  
  115.receiving report 验收报告 t8wz'[z  
  116.gross margin 毛利 y}H*p  
  117.manufacturing overhead 制造费用 GurE7J^=  
  118.material requisition 领料单 +A&IxsTq5=  
  119.inventory-taking 存货盘点 9-e[S3ziM  
  120.bond certificate 债券 <aQ; "O~   
  121.stock certificate 股票 'KIi!pA.  
  122.audit report 审计报告 lpX p )r+  
  123.entity 被审计单位 vVvt ]h  
  124.addressee of the audit report 审计报告的收件人 PSrt/y!  
  125.unqualified opinion 无保留意见 Ozh^Q$>u  
  126.qualified opinion 保留意见 [F9KC^%S  
  127.disclaimer of opinion 无法表示意见 1V?Sj  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   \c@qtIc  
  A (2)absorbed overhead 已吸收制造费用 c`N`x U+z  
  A (3)absorption costing 吸收成本计算 F.* snF  
  A (4)account 账户,报表   V HY<(4@  
  A (5)accounting postulate 会计假设   \Lh<E5@]  
  A (6)accounting series release 会计公告文件   1rzq$,O  
  A (7)accounting valuation 会计计价    PtVNG  
  A (8)account sale 承销清单 w[$Wpae  
  A (9)accountability concept 经营责任概念   H:nu>pz t  
  A (10)accountancy 会计职业   @|*Z0bn'  
  A (11)accountant 会计师   5 /eS1NJ@  
  A (12)accounting 会计   v!v0,?b*  
  A (13)agency cost 代理成本   QW"6]  
  A (14)accounting bases 会计基础   >c'_xa?^G  
  A (15)accounting manual 会计手册   (nP*  
  A (16)accounting period 会计期间   rF j)5~  
  A (17)accounting policies 会计方针   O|g!Y(  
  A (18)accounting rate of return 会计报酬率   *R~(:z>>  
  A (19)accounting reference date 会计参照日   |LGNoP}SA  
  A (20)accounting reference period 会计参照期间   k:uuJ|  
  A (21)accrual concept 应计概念   R?e7#HsJ  
  A (22)accrual expenses 应计费用   b<H6 D}  
  A (23)acid test ration 速动比率(酸性测试比率)   0 ?*I_[Y  
  A (24)acquisition 购置   Q; /!oA_  
  A (25)acquisition accounting 收购会计   Wg;TXs/  
  A (26)activity based accounting 作业基础成本计算   3U.B[7fOM  
  A (27)adjusting events 调整事项   &oEq&  
  A (28)administrative expenses 行政管理费   K]]r OF  
  A (29)advice note 发货通知   <OO/Tn'a  
  A (30)amortization 摊销   D 8Waf  
  A (31)analytical review 分析性检查   {&j{V-}f  
  A (32)annual equivalent cost 年度等量成本法   g!|E!\p  
  A (33)annual report and accounts 年度报告和报表   an5kR_=  
  A (34)appraisal cost 检验成本   &CP@] pi9L  
  A (35)appropriation account 盈余分配账户   71 m-W#zyA  
  A (36)articles of association 公司章程细则   }oxaB9r  
  A (37)assets 资产   {q>4:lsS  
  A (38)assets cover 资产保障   _q 9lr8hx  
  A (39)asset value per share 每股资产价值   )p_LkX(  
  A (40)associated company 联营公司   )A+ j  
  A (41)attainable standard 可达标准   <rI$"=7  
?g*T3S"  
 A (42)attributable profit 可归属利润   (pK4i5lT  
  A (43)audit 审计   = FJ9wiL  
  A (44)audit report 审计报告   8ch~UBq/  
  A (45)auditing standards 审计准则   Ip|^?uyrk  
  A (46)authorized share capital 额定股本   ok _{8z\#  
  A (47)available hours 可用小时   l@F e(^5E  
  A (48)avoidable costs 可避免成本 |g^W @.P  
  B (49)back-to-back loan 易币贷款   C>;8`6_!gU  
  B (50)backflush accounting 倒退成本计算   +rw3.d  
  B (51)bad debts 坏帐   fJ lN'F7  
  B (52)bad debts ratio 坏帐比率   ;p"XCLHl  
  B (53)bank charges 银行手续费   BW\5RIWwE5  
  B (54)bank overdraft 银行透支   ;= @-j@?  
  B (55)bank reconciliation 银行存款调节表   ;{7lc9uRj  
  B (56)bank statement 银行对账单   10a*7 L  
  B (57)bankruptcy 破产   2EcYO$R!  
  B (58)basis of apportionment 分摊基础   '\YhRU  
  B (59)batch 批量   Q&'Nr3H#tZ  
  B (60)batch costing 分批成本计算   n#'',4f  
  B (61)beta factor B(市场)风险因素   3Qr!?=nf  
  B (62)bill 账单   tf79Gb>  
  B (63)bill of exchange 汇票   C$;s+ALy[  
  B (64)bill of landing 提单   T.dO0$,Q@$  
  B (65)bill of materials 用料预计单   Kd1\D!#!6  
  B (66)bill payable 应付票据   9)hC,)5   
  B (67)bill receivable 应收票据   Ntrn("!  
  B (68)bin card 存货记录卡   0x/V1?gm  
  B (69)bonus 红利   fy4JW,c  
  B (70)book-keeping 薄记   P(+ar#,G  
  B (71)Boston classification 波士顿分类   |OT%,QT|  
  B (72)breakeven chart 保本图   A2bV[+Q  
  B (73)breakeven point 保本点   .7rsbZzs  
  B (74)breaking-down time 复位时间   ?0&>?- ?  
  B (75)budget 预算   Lcb5 9Cs6e  
  B (76)budget center 预算中心   *4VP5]!  
  B (77)budget cost allowance 预算成本折让   M8Lj*JN  
  B (78)budget manual 预算手册   L%s""nP  
  B (79)budget period 预算期间   "G)?  E|  
  B (80)budgetary control 预算控制   sb5kexGxkc  
  B (81)budgeted capacity 预算生产能力   sgsMlZ 3/  
  B (82)burden 制造费用   jC8BLyGE_  
  B (83)business center 经营中心   xT>V ;aa\  
  B (84)business entity 营业个体   bFXCaD!{G  
  B (85)business unit 经营单位   UzwIV{  
 B (86)buy-out management 管理性购买产权   dju{&wo~4  
  B (87)by-product 副产品 > n\ Q [W  
  C (88)called-up share capital 催缴股本   CI{TgL:l  
  C (89)capacity 生产能力   '(>N gd[  
  C (90)capacity ratios 生产能力比率   @h8~xs~DG  
  C (91)capital 资本   /bk} J:QRg  
  C (92)capital assets pricing model资本资产计价模式   lV="IP^7  
  C (93)capital commitment 承诺资本   hlEvL  
  C (94)capital employed 已运用的资本   Q :|E  
  C (95)capital expenditure 资本支出   |(g2fByDf  
  C (96)capital expenditureauthorization 资本支出核准   zwHsdB=v  
  C (97)capital expenditure control 资本支出控制   C@W0fz  
  C (98)capital expenditure proposal资本支出申请   j* ?MFvwE  
  C (99)capital funding planning 资本基金筹集计划   xGPv3TLH^  
  C (100)capital gain 资本收益   x B[# a*  
  C (101)capital investment appraisal资本投资评估   jGPs!64f)  
  C (102)capital maintenance 资本保全   % m$Mn x  
  C (103)capital resource planning 资本资源计划   Bqj *{m  
  C (104)capital surplus 资本盈余   5G[^ah<Tg  
  C (105)capital turnover 资本周转率   z [{%.kA  
  C (106)card 记录卡   4B(qVf&M  
  C (107)cash 现金   jqmP^ZS  
  C (108)cash account 现金账户   @) wXP@7  
  C (109)cash book 现金账薄   b,`N;*  
  C (110)cash cow 金牛产品   >cLZP#^\2E  
  C (111)cash flow 现金流量   kXRD_B5&  
  C (112)cash discounted 现金贴现   $]86w8?-N  
  C (113)cash flow budget 现金流量预算   VgL<uxq  
  C (114)cash flow statement 现金流量表   n$iz   
  C (115)cash ledger 现金分类账   sS|5x  
  C (116)cash limit 现金限额   pTd@i1%Nr  
  C (117)CCA 现时成本会计   S8t9Ms: k  
  C (118)center 中心   5j %jhby?  
  C (119)changeover time 变更时间   0KEl+  
  C (120)chartered entity 特许经济个体   Jr zU-g  
  C (121)cheque 支票   " 8v  
  C (122)cheque register 支票登记薄   wvY$ s ;  
  C (123)coin analysis 零钱分类   3f x!\  
  C (124)classification 分类   +(T,d]o]  
  C (125)clock card 工时卡   [;+YO)  
  C (126)code 代码   wu3ZSLY  
  C (127)commitment accounting 承诺确认会计   &nn":  
  C (128)common cost 共同成本   [a2/`ywdV  
  C (129)company limited byguarantee 有限担保责任公司   4l:+>U@KU  
C (130)company limited shares 股份有限公司   +{&g|V  
  C (131)competitive position 竞争能力状况   B _ >|Mo/  
  C (132)concept 概念   [;}c@  
  C (133)conglomerate 跨行业企业   "wc $'7M  
  C (134)consistency concept 一致性概念   7}MWmS^8j  
  C (135)consolidated accounts 合并报表   =W?c1EPLCx  
  C (136)consolidation accounting 合并会计   l\)Q3.w  
  C (137)consortium 财团   l1msXBC  
  C (138)contingency plan 应急计划   #v1 4"sZ}  
  C (139)contingent liabilities 或有负债   6gn|WO=W f  
  C (140)continuous operation 连续生产   6Z 7$ZQ~  
  C (141)contra 抵消   0nX5 $Kn  
  C (142)contract cost 合同成本   5 ,HNb  
  C (143)contract costing 合同成本计算   uxBk7E%6  
  C (144)contribution 贡献毛益   e3.TGv7=  
  C (145)contribution centre 贡献中心   f/xBR"'  
  C (146)contribution chart 贡献图   j5 6Y,Tm  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #frhO;6  
  C (148)contribution to salesration 贡献毛益对销售比率   ; 1WclQ!(  
  C (149)control 控制   ( s*}=  
  C (150)control account 控制帐户   U]d+iz??b  
  C (151)control limits 控制限度   -HOCxR  
  C (152)controllability concept 可控制概念   [(1O_X(M  
  C (153)controllable cost 可控制成本   6 BMn7m?  
  C (154)conversion cost 加工成本   BF Y~::<b  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   "D+QT+sD  
  C (156)corporate appraisal 公司评估   "+Kr1n W  
  C (157)corporate planning 公司计划   F+X3CB ,f  
  C (158)corporate social reporting 公司社会报告   Mg].#  
  C (159)corporation 股份公司   |( KM 8  
  C (160)cost 成本   Jx_4:G  
  C (161)cost account 成本帐户   (NP=5lLH  
  C (162)cost accounting 成本会计   KxvT}"k  
  C (163)cost accounting manual 成本手册   W 1#3+  
  C (164)cost accounts calendar 成本报表的日历时间   4VK5TWg  
  C (165)cost adjustment 成本调整   8ciLzyrY*  
  C (166)cost allocation 成本分配   f+d{^-  
  C (167)cost apportionment 成本分摊   M 3^p,[9r#  
  C (168)cost attribution 成本归属   ~_K   
  C (169)cost audit 成本审计   i cZQv]  
  C (170)cost behaviour 成本性态   1 %*X,E  
  C (171)cost benefit analysis 成本效益分析   Q_ $AGF  
  C (172)cost center 成本中心   H`fkds  
  C (173)cost driver 成本动因
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