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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 z VdKYs i^  
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  1.audit   审计 8=:A/47=J  
  2.attestation   鉴证 d7E7 f  
  3.credibility   可信赖程度 hH px?9O+!  
  4.audit of financial statements 财务报表审计 B$ui:R/ t  
  5.agreed-upon procedures 执行商定程序 ?4,@, ae&  
  6.high levels of assurance 高水平保证 dgXg kB'  
  7.compilation 编制 2xDQ :=ec  
  8.reliability 可靠性 h0|[etaf  
  9.relevance 相关性 ^\MhT)x  
  10.professional skepticism 职业谨慎 f3 !n$lj  
  11.objectivity 客观性 TM0b-W (H  
  12. professional competence 专业胜任能力 `4LJ;KC(  
  13.Senior/CPA-in-charge 项目经理 a2o.a 2  
  14.audit engagement letter 业务约定书 3!aEClRtq  
  15.recurring audit 连续审计 +$PFHXB  
  16.the client 委托人 TFO74^  
  17.change CPA 更换注册会计 %VWp&a8  
  18.the existing CPA 现任注册会计师 gV|Y54}T  
  19.the successor CPA 后任注册会计师 >5.zk1&H  
  20.the preceding CPA前任注册会计师 GMBJjP&R]  
  21.issue the audit report 出具审计报告 PB+\jj  
  22.expert 专家 ]oEQ4  
  23.the board of directors 董事会 UxeL cUP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8)pB_en3sO  
  25.assess material misstatement risks评估重大错报风险 VgA48qZ  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c}%es=@  
  27.a general knowledge of —— 初步了解―――的情况 bo1I&I  
  28.a more knowledge of—— 进一步了解的情况 6GzzG P^  
  29.the prior year‘s working papers 以前年度工作底稿 -,^WaB7u\  
  30.minutes of meeting 会议纪要  45) D+  
  31.business risks 经营风险 PK+ x6]x  
  32.appropriateness 适当性 S;8.yj-  
  33.accounting estimate 会计估计 ugI#ZFjJWE  
  34.management representations 管理层声明 ]U[&uymax  
  35.going concern assumption 持续经营假设 +C_*Vs@4  
  36.audit plan 审计计划 >yKpM }6l{  
  37.significant audit areas 重点审计领域 kbhX?; <`  
  38.error 错误 M6_-f ;.  
  39.fraud舞弊 <7^Kt7k  
  40.modified or additional procedures 修改或追加审计程序 6 Uw;C84!  
  41.misappropriation of assets 侵占资产 Aq"PG}Ic  
  42.transactions without substance 虚假交易 \-OC|\{32  
  43.unusual pressures 异常压力 7/?DPwbx  
  44.the suspected noncompliance 涉嫌存在违法行为 p.C1nh  
  45.materialiy 重要性 _IxamWpX$  
  46.exceed the materiality level 超过重要性水平 FZp<|t  
  47.approach the materiality level 接近重要性水平 WNa3^K/W{  
  48.an acceptably low level 可接受水平 IcFK,y%1  
  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 K6hfauWd[  
  50.misstatements or omissions 错报或漏报 |'<vrn  
  51.aggregate 总计 E?Cj/o  
  52.subsequent events 期后事项 A*F9\mj I5  
  53.adjust the financial statements 调整财务报表 #W|!fILL  
  54.perform additional audit procedures 实施追加的审计程序 hM>*a!)U  
  55.audit risk 审计风险 TT7PQf >  
  56.detection risk 检查风险 .E$q&7@/j  
  57.inappropriate audit opinion 不适当的审计意见  2:'lZQ  
  58.material misstatement 重大的错报 | ]# +v@  
  59.tolerable misstatement 可容忍错报 C8.W5P[U  
  60.the acceptable level of detection risk 可接受的检查风险 >rw"Rd'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 sKd)BA0`  
  62.simall business 小规模企业 #ZlM?Q  
  63.accounting system 会计系统 :tLbFW[  
  64.test of control 控制测试 @6b[GekZ<  
  65.walk-through test 穿行测试 *S4aF*Qk  
  66.communication 沟通 :Fw?{0  
  67.flow chart 流程图 6vobta^w  
  68.reperformance of internal control 重新执行 sJ~P:g  
  69.audit evidence 审计证据 l3p3tT3+  
  70.substantive procedures 实质性程序 U:n*<l-k}  
  71.assertions 认定 :B.G)M\  
  72.esistence 存在 tpo>1|  
  73.occurrence 发生 @.ZL7$|d  
  74.completeness 完整性 OQFi.  8  
  75.rights and obligations 权利和义务 Gw{+xz KJ  
  76.valuation and allocation 计价和分摊 ao$):,2*  
  77.cutoff 截止 7|Dn+ =  
  78.accuracy 准确性 wyw<jH  
  79.classification 分类 dB3N%pB^  
  80.inspection 检查 j"hASBTgp  
  81.supervision of counting 监盘 TwFb%YM  
  82.observation 观察 azX`oU,l  
  83.confirmation 函证 b_vTGl1_6  
  84.computation 计算 v`B4(P1Z  
  85.analytical procedures 分析程序 _| <BF  
  86.vouch 核对 g z61FW  
  87.trace 追查 v[&'k\  
  88.audit sampling 审计抽样 cPuHLwwYf  
  89.error 误差 _{Y$o'*#I  
  90.expected error 预期误差 _~A~+ S}  
  91.population 总体 Yy h=G  
  92.sampling risk 抽样风险 jczq `yW  
  93.non- sampling risk 非抽样风险 _Adsq8sFW  
  94.sampling unit 抽样单位 85z;Zt0{  
  95.statistical sampling 统计抽样 z+/LS5$  
  96.tolerable error 可容忍误差 Q2c*.Y  
  97.the risk of under reliance 信赖不足风险 Qra>}e%*  
  98.the risk of over reliance 信赖过度风险 4j3oT)+8  
  99.the risk of incorrect rejection 误拒风险 ?"j@;/=  
  100. the risk of incorrect acceptance 误受风险 2 B` 8eb  
  101.working trial balance 试算平衡表 *Jt8  
  102.index and cross-referencing 索引和交叉索引 <HQ&-jx  
  103.cash receipt 现金收入 FkB{ SC J  
  104.cash disbursement 现金支出 GwQn;gkF  
  105.bank statement 银行对账单 V@Wcb$mgk  
  106.bank reconciliation 银行存款余额调节表 2Va4i7"X\  
  107.balance sheet date 资产负债表日 g.a| c\WH  
  108.net realizable value 可变现净值 [5Y<7DS  
  109.storeroom 仓库 a)S7}0|R  
  110.sale invoice 销售发票 GuO`jz F  
  111.price list 价目表 *#2Rvt*Ox  
  112.positive confirmation request 积极式询证函 RH1uVdJ1  
  113.negative confirmation request 消极式询证函 <AU Wby,"  
  114.purchase requisition 请购单 &Rp"rMeW  
  115.receiving report 验收报告 N E= w6  
  116.gross margin 毛利 ~lw<799F6  
  117.manufacturing overhead 制造费用 q# vlBL  
  118.material requisition 领料单 #T\  
  119.inventory-taking 存货盘点 8i: [:Z  
  120.bond certificate 债券 @!\K>G >9[  
  121.stock certificate 股票 DB@EVH  
  122.audit report 审计报告 >}SRSqJu  
  123.entity 被审计单位 l h/&__  
  124.addressee of the audit report 审计报告的收件人 F_ljx  
  125.unqualified opinion 无保留意见 *{5>XH{ x  
  126.qualified opinion 保留意见 6[?}6gQ  
  127.disclaimer of opinion 无法表示意见 ~>%DKJe  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |(ocD md  
  A (2)absorbed overhead 已吸收制造费用 8R xc&`_X  
  A (3)absorption costing 吸收成本计算 )#`H."Z  
  A (4)account 账户,报表   `|<+  ?  
  A (5)accounting postulate 会计假设   \!H{Ks{#R.  
  A (6)accounting series release 会计公告文件   rAXX}"l6s  
  A (7)accounting valuation 会计计价   ^\wl2  
  A (8)account sale 承销清单 =!,Gst_  
  A (9)accountability concept 经营责任概念   :'*DM W~  
  A (10)accountancy 会计职业   Np)aS[9W  
  A (11)accountant 会计师   0H:dv:#WAI  
  A (12)accounting 会计    Q2\  
  A (13)agency cost 代理成本   sR*Nq5F#9  
  A (14)accounting bases 会计基础   l4ouZR  
  A (15)accounting manual 会计手册   VzwPBQ -  
  A (16)accounting period 会计期间   |F!F{d^p  
  A (17)accounting policies 会计方针   , Oli  
  A (18)accounting rate of return 会计报酬率   OD+5q(!"a  
  A (19)accounting reference date 会计参照日   AS;.sjgk  
  A (20)accounting reference period 会计参照期间   nGrVw&  
  A (21)accrual concept 应计概念   L2|aHI1'l  
  A (22)accrual expenses 应计费用   6^YJ]w  
  A (23)acid test ration 速动比率(酸性测试比率)   ZBc|438[  
  A (24)acquisition 购置   #WufZ18#  
  A (25)acquisition accounting 收购会计   nyhMnp#<  
  A (26)activity based accounting 作业基础成本计算   D,rZ0?R  
  A (27)adjusting events 调整事项   m0( E kK  
  A (28)administrative expenses 行政管理费   QzthTX<  
  A (29)advice note 发货通知   \*"`L3  
  A (30)amortization 摊销   =n0*{~r  
  A (31)analytical review 分析性检查   e.;M.8N#SQ  
  A (32)annual equivalent cost 年度等量成本法   t(?<#KUB-  
  A (33)annual report and accounts 年度报告和报表   T;?+kC3  
  A (34)appraisal cost 检验成本   UK3a{O[ 5  
  A (35)appropriation account 盈余分配账户   )5yj/0oT  
  A (36)articles of association 公司章程细则   t ;-L{`mW  
  A (37)assets 资产   kx{!b3"  
  A (38)assets cover 资产保障   vA-PR&  
  A (39)asset value per share 每股资产价值   (pYY kR"  
  A (40)associated company 联营公司   A=`* r*  
  A (41)attainable standard 可达标准   p`>d7S>"  
V5 MO}  
 A (42)attributable profit 可归属利润   xP@/9SM  
  A (43)audit 审计   kO ![X^V  
  A (44)audit report 审计报告   cY{Nos  
  A (45)auditing standards 审计准则   CC8k&u,  
  A (46)authorized share capital 额定股本   JO1 ,TtA  
  A (47)available hours 可用小时   \Ph7(ik  
  A (48)avoidable costs 可避免成本 h>3H7n.  
  B (49)back-to-back loan 易币贷款   +hH}h?K  
  B (50)backflush accounting 倒退成本计算   arj$dAW  
  B (51)bad debts 坏帐   s4t0f_vj `  
  B (52)bad debts ratio 坏帐比率   6?SFNDQ"C  
  B (53)bank charges 银行手续费   z="L4  
  B (54)bank overdraft 银行透支   <abKiXA"  
  B (55)bank reconciliation 银行存款调节表   mJMq{6;  
  B (56)bank statement 银行对账单   =`p&h}h-L  
  B (57)bankruptcy 破产   PDC]wZd/  
  B (58)basis of apportionment 分摊基础   ,")F[%v  
  B (59)batch 批量   nW5K[/1D  
  B (60)batch costing 分批成本计算   qrDcL>Hrn  
  B (61)beta factor B(市场)风险因素   S< x:t(  
  B (62)bill 账单   yJ/#"z=h?  
  B (63)bill of exchange 汇票   8:{ q8xZ=k  
  B (64)bill of landing 提单   . ~`Y)PON  
  B (65)bill of materials 用料预计单   d=F-L  
  B (66)bill payable 应付票据   yGEb7I$h  
  B (67)bill receivable 应收票据   }O*WV1  
  B (68)bin card 存货记录卡   MY F#A  
  B (69)bonus 红利   \ X$)vK  
  B (70)book-keeping 薄记   0Q1/n2V  
  B (71)Boston classification 波士顿分类   \dV Too  
  B (72)breakeven chart 保本图   "DjU:*'  
  B (73)breakeven point 保本点   9#@Zz4Ww  
  B (74)breaking-down time 复位时间   8p =>?wG  
  B (75)budget 预算   oVkr3K Z  
  B (76)budget center 预算中心   e1P7 .n}  
  B (77)budget cost allowance 预算成本折让   KXe ka  
  B (78)budget manual 预算手册   Bp3 L>AcVu  
  B (79)budget period 预算期间   kp`0erJqw  
  B (80)budgetary control 预算控制   'F5)ACA%  
  B (81)budgeted capacity 预算生产能力   F<r4CHfh;  
  B (82)burden 制造费用   m2b`/JW  
  B (83)business center 经营中心   tpU D0Z)  
  B (84)business entity 营业个体   xIgql}.  
  B (85)business unit 经营单位   a8JN19}D  
 B (86)buy-out management 管理性购买产权   N!m%~kS9k<  
  B (87)by-product 副产品 :`J>bHE  
  C (88)called-up share capital 催缴股本   Hsl{rN  
  C (89)capacity 生产能力   !}q."%%J_%  
  C (90)capacity ratios 生产能力比率   Cef7+fa  
  C (91)capital 资本   7) 0q--B  
  C (92)capital assets pricing model资本资产计价模式   AgsR-"uh  
  C (93)capital commitment 承诺资本   A&l7d0Z^j5  
  C (94)capital employed 已运用的资本   Wz{%"o  
  C (95)capital expenditure 资本支出   bi,mM,N/  
  C (96)capital expenditureauthorization 资本支出核准   AbZ:(+@cP  
  C (97)capital expenditure control 资本支出控制   "Ot{^ _e  
  C (98)capital expenditure proposal资本支出申请   :bv|Ah  
  C (99)capital funding planning 资本基金筹集计划   -eL'KO5'  
  C (100)capital gain 资本收益   QUp?i  
  C (101)capital investment appraisal资本投资评估   GP]TnQ<*;  
  C (102)capital maintenance 资本保全   }ecs Gw  
  C (103)capital resource planning 资本资源计划   )ddsyFGW  
  C (104)capital surplus 资本盈余   ;+%Z@b%  
  C (105)capital turnover 资本周转率   ^zeL+(@r/  
  C (106)card 记录卡   N D* ]gM  
  C (107)cash 现金   b~as64  
  C (108)cash account 现金账户   \`gEu{  
  C (109)cash book 现金账薄   +H}e)1^ I  
  C (110)cash cow 金牛产品   u]*5Ex(?  
  C (111)cash flow 现金流量   :#SNpn=@  
  C (112)cash discounted 现金贴现   [; @):28"  
  C (113)cash flow budget 现金流量预算   x@Vt[}e  
  C (114)cash flow statement 现金流量表   ;]@exp 5  
  C (115)cash ledger 现金分类账   `[@VxGy_  
  C (116)cash limit 现金限额   4NUN Ov`[{  
  C (117)CCA 现时成本会计   ITc `]K  
  C (118)center 中心   Nt,~b^9  
  C (119)changeover time 变更时间   n?Zf/T  
  C (120)chartered entity 特许经济个体   ,Hh*3rR^  
  C (121)cheque 支票   -<d(  
  C (122)cheque register 支票登记薄   |."G?*  
  C (123)coin analysis 零钱分类   D1ZC&B_}-  
  C (124)classification 分类   k_O-5{  
  C (125)clock card 工时卡   m&cvU>lC  
  C (126)code 代码   %,;gP.dh7  
  C (127)commitment accounting 承诺确认会计   1RA }aX  
  C (128)common cost 共同成本   MCHOK=G  
  C (129)company limited byguarantee 有限担保责任公司   e P?~- #  
C (130)company limited shares 股份有限公司   R8uj3!3^  
  C (131)competitive position 竞争能力状况   Nm"<!a<F  
  C (132)concept 概念   j"6:A  
  C (133)conglomerate 跨行业企业   6KB^w0oA  
  C (134)consistency concept 一致性概念   en%B>]QI  
  C (135)consolidated accounts 合并报表   m9Il\PoTq  
  C (136)consolidation accounting 合并会计   ol#yjrv  
  C (137)consortium 财团   ]|y}\ 7Aa  
  C (138)contingency plan 应急计划   -%=RFgU4  
  C (139)contingent liabilities 或有负债   e?1KbJ?.  
  C (140)continuous operation 连续生产   .5z&CJDiIi  
  C (141)contra 抵消   req-Q |  
  C (142)contract cost 合同成本   + Y;8~+  
  C (143)contract costing 合同成本计算   QE*%HR'  
  C (144)contribution 贡献毛益   m2ox8(sd  
  C (145)contribution centre 贡献中心   \*J.\f  
  C (146)contribution chart 贡献图   9.] kOs_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   KcnjF^k  
  C (148)contribution to salesration 贡献毛益对销售比率   _T a}B4;  
  C (149)control 控制   2_.CX(kI  
  C (150)control account 控制帐户   e3pnk =u  
  C (151)control limits 控制限度   UeNF^6sWu0  
  C (152)controllability concept 可控制概念   \H[Yyp4  
  C (153)controllable cost 可控制成本   ( QKsB3X  
  C (154)conversion cost 加工成本   :fW.-^"VP  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *F..ZS'$[  
  C (156)corporate appraisal 公司评估   vgN@~Xa  
  C (157)corporate planning 公司计划   ?#i|>MRR>  
  C (158)corporate social reporting 公司社会报告   > '.[G:b  
  C (159)corporation 股份公司   dXDXRY.FMQ  
  C (160)cost 成本   +9jivOmK  
  C (161)cost account 成本帐户   FXxN>\76.  
  C (162)cost accounting 成本会计   2;h+;G  
  C (163)cost accounting manual 成本手册   I<KCt2:X  
  C (164)cost accounts calendar 成本报表的日历时间   hWm0$v 1p  
  C (165)cost adjustment 成本调整   tStJ2-5*t  
  C (166)cost allocation 成本分配   /wlFD,+8  
  C (167)cost apportionment 成本分摊   }Wqtip:L  
  C (168)cost attribution 成本归属   s4N,^_j  
  C (169)cost audit 成本审计   }9 ?y'6l  
  C (170)cost behaviour 成本性态   :S#i9# aB  
  C (171)cost benefit analysis 成本效益分析   <ipWMZae0F  
  C (172)cost center 成本中心   {H'X)n$  
  C (173)cost driver 成本动因
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