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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 }'jV/  
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  1.audit   审计 SY6r 8RK  
  2.attestation   鉴证 oWcACs3fB  
  3.credibility   可信赖程度 /:6Q.onmLn  
  4.audit of financial statements 财务报表审计 $Z7:#cZ Y  
  5.agreed-upon procedures 执行商定程序 Ak|b0l>^  
  6.high levels of assurance 高水平保证 A}eOR=E  
  7.compilation 编制 )tPl<lb  
  8.reliability 可靠性 dKe @JQ+-z  
  9.relevance 相关性 !@yQK<0  
  10.professional skepticism 职业谨慎 ,$i<@2/=m  
  11.objectivity 客观性 ~D!ESe*=  
  12. professional competence 专业胜任能力 M;@Ex`+?i  
  13.Senior/CPA-in-charge 项目经理 2^bgC~2C1  
  14.audit engagement letter 业务约定书 F=5kF/}x-z  
  15.recurring audit 连续审计 VLd=" ~  
  16.the client 委托人 ^HoJ.oC/  
  17.change CPA 更换注册会计 g!5#,kJM  
  18.the existing CPA 现任注册会计师 ULbP_y>(Y  
  19.the successor CPA 后任注册会计师 (\q[gy R  
  20.the preceding CPA前任注册会计师 1?]J;9p  
  21.issue the audit report 出具审计报告 wKrdcWI,Z  
  22.expert 专家 C!kbZTO[p"  
  23.the board of directors 董事会 jr dtd6b}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #?5 VsD8  
  25.assess material misstatement risks评估重大错报风险 Dzm qR0)  
  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 }Y$VB%&Hy  
  27.a general knowledge of —— 初步了解―――的情况 p(7c 33SyF  
  28.a more knowledge of—— 进一步了解的情况 U*xxrt/On/  
  29.the prior year‘s working papers 以前年度工作底稿 5z[6rT=a  
  30.minutes of meeting 会议纪要 0, "ZV}  
  31.business risks 经营风险 jM;d>Gymx  
  32.appropriateness 适当性 ~:s!].H  
  33.accounting estimate 会计估计 p|;o5j{  
  34.management representations 管理层声明 (aBP|rxg  
  35.going concern assumption 持续经营假设 `bi k/o=%  
  36.audit plan 审计计划 j~Ff / O  
  37.significant audit areas 重点审计领域 zlN+edgY#,  
  38.error 错误 nO%<;-=u\  
  39.fraud舞弊 u4xA'X'~R  
  40.modified or additional procedures 修改或追加审计程序 aEZJNWv  
  41.misappropriation of assets 侵占资产 =/f74s t  
  42.transactions without substance 虚假交易 cG5 $lB  
  43.unusual pressures 异常压力 X[Y #+z4  
  44.the suspected noncompliance 涉嫌存在违法行为 ;p.j  
  45.materialiy 重要性 I>8 Bc  
  46.exceed the materiality level 超过重要性水平 RDJ82{  
  47.approach the materiality level 接近重要性水平 "9.6\Y\*  
  48.an acceptably low level 可接受水平 fVv$K&  
  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 ar=hx+  
  50.misstatements or omissions 错报或漏报 gFgcxe6  
  51.aggregate 总计 00R%  
  52.subsequent events 期后事项 2voNgY  
  53.adjust the financial statements 调整财务报表 6l=M;B7:i  
  54.perform additional audit procedures 实施追加的审计程序 : hi$}xHa  
  55.audit risk 审计风险 MQ hYJ01i  
  56.detection risk 检查风险 yW'BrTw  
  57.inappropriate audit opinion 不适当的审计意见 mrX}\p   
  58.material misstatement 重大的错报 o^N%;d1%E  
  59.tolerable misstatement 可容忍错报 8g&uE*7N  
  60.the acceptable level of detection risk 可接受的检查风险 ..]B9M.  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s')!<E+z\t  
  62.simall business 小规模企业 #NSaY+V  
  63.accounting system 会计系统 8HB?=a2Q<'  
  64.test of control 控制测试 Y&~5k;>'_  
  65.walk-through test 穿行测试 "P9wT)J_  
  66.communication 沟通 RN sJ!or  
  67.flow chart 流程图 $d5&~I  
  68.reperformance of internal control 重新执行 69[w/\  
  69.audit evidence 审计证据 vBV"i9n   
  70.substantive procedures 实质性程序 x Xl$Mp7  
  71.assertions 认定 9? v)  
  72.esistence 存在 _dz:\v  
  73.occurrence 发生 dVK@Fgo  
  74.completeness 完整性 NN?Bi=&9  
  75.rights and obligations 权利和义务 r(748Qc4f?  
  76.valuation and allocation 计价和分摊 REeD ?u j  
  77.cutoff 截止 AJdlqbd'+  
  78.accuracy 准确性 bkJn}Al;  
  79.classification 分类 ?yda.<"g9Y  
  80.inspection 检查 kemr@_  
  81.supervision of counting 监盘 ZzSJm+&'  
  82.observation 观察 'Sm/t/g"|  
  83.confirmation 函证 +G>aj '\M|  
  84.computation 计算 9p!dQx  
  85.analytical procedures 分析程序 ZhxfI?i)l  
  86.vouch 核对 =W97|BIW,  
  87.trace 追查 jCdZ}M($  
  88.audit sampling 审计抽样 :z}~U3,JE  
  89.error 误差 ~W5>;6f\  
  90.expected error 预期误差 gqKC4'G0  
  91.population 总体 ZfF`kD\  
  92.sampling risk 抽样风险 V1AEjh  
  93.non- sampling risk 非抽样风险 D <$j`r  
  94.sampling unit 抽样单位 uT@8 _9  
  95.statistical sampling 统计抽样 Vz+=ZK r5  
  96.tolerable error 可容忍误差 t2`X!`  
  97.the risk of under reliance 信赖不足风险 ZnxOa  
  98.the risk of over reliance 信赖过度风险 sP=2NqU3Q  
  99.the risk of incorrect rejection 误拒风险 *&~sr  
  100. the risk of incorrect acceptance 误受风险 70I4-[/z[d  
  101.working trial balance 试算平衡表 4 g/<).1<b  
  102.index and cross-referencing 索引和交叉索引 (W{rv6cq  
  103.cash receipt 现金收入 INeWi=1  
  104.cash disbursement 现金支出 f^>lObvd  
  105.bank statement 银行对账单 'ocwXyP,  
  106.bank reconciliation 银行存款余额调节表 8=b{'s^^F  
  107.balance sheet date 资产负债表日 ;FIMCJS  
  108.net realizable value 可变现净值 vs)HbQ  
  109.storeroom 仓库 :ok!,QN  
  110.sale invoice 销售发票 mw%[qeL V  
  111.price list 价目表 `"1{ Sx.  
  112.positive confirmation request 积极式询证函 _dB0rsCnU%  
  113.negative confirmation request 消极式询证函 ^.B `Z{Jb  
  114.purchase requisition 请购单 "J0Oa?  
  115.receiving report 验收报告 #z1ch,*3;  
  116.gross margin 毛利 ({}O M=_  
  117.manufacturing overhead 制造费用 M2;(+8 b  
  118.material requisition 领料单 7m@^=w  
  119.inventory-taking 存货盘点 Vf\?^h(tP  
  120.bond certificate 债券 HtS1N}@  
  121.stock certificate 股票 #RZJ1uL  
  122.audit report 审计报告 lMI ix0sSj  
  123.entity 被审计单位 EIVQu~,H  
  124.addressee of the audit report 审计报告的收件人 RF\1.HJG  
  125.unqualified opinion 无保留意见 ML9T (th6v  
  126.qualified opinion 保留意见 1&>nL`E[3  
  127.disclaimer of opinion 无法表示意见 FcbA)7dD  
  128.adverse opinion 否定意见
d5Eee^Qu/  
:@z5& h  
A (1)ABC 作业基础成本计算   a)yNXn8E_  
  A (2)absorbed overhead 已吸收制造费用 [b\lcQ8O  
  A (3)absorption costing 吸收成本计算 :pV("tHE  
  A (4)account 账户,报表   jd*%.FDi{  
  A (5)accounting postulate 会计假设   n!E H>'T  
  A (6)accounting series release 会计公告文件   JJZXSBAOU  
  A (7)accounting valuation 会计计价   h-)A?%Xt  
  A (8)account sale 承销清单 #uDBF  
  A (9)accountability concept 经营责任概念   _<' kzOj  
  A (10)accountancy 会计职业   XiZ Zo  
  A (11)accountant 会计师    C.TCDl  
  A (12)accounting 会计   %<#$:Qb.  
  A (13)agency cost 代理成本   BIB>U W  
  A (14)accounting bases 会计基础   (J) Rs`_  
  A (15)accounting manual 会计手册   7;#dX~>@{  
  A (16)accounting period 会计期间   9"u @<]  
  A (17)accounting policies 会计方针   86) 3XE[ 5  
  A (18)accounting rate of return 会计报酬率   t+TbCe  
  A (19)accounting reference date 会计参照日   m6ZbYF-7W  
  A (20)accounting reference period 会计参照期间   y^+[eT&  
  A (21)accrual concept 应计概念   XC8z|A-@  
  A (22)accrual expenses 应计费用   "T=3mv%S  
  A (23)acid test ration 速动比率(酸性测试比率)   Y=wP3q  
  A (24)acquisition 购置   e|+;j}^C  
  A (25)acquisition accounting 收购会计   \~1zAiSd>#  
  A (26)activity based accounting 作业基础成本计算   c75vAKZ2  
  A (27)adjusting events 调整事项   >p+gx,N  
  A (28)administrative expenses 行政管理费   KzH}5:qI  
  A (29)advice note 发货通知   |LGNoP}SA  
  A (30)amortization 摊销   G cLp"  
  A (31)analytical review 分析性检查   '[ddE!ta  
  A (32)annual equivalent cost 年度等量成本法   SO jDtZ  
  A (33)annual report and accounts 年度报告和报表   A#07Ly8kXn  
  A (34)appraisal cost 检验成本   -gX2{dW  
  A (35)appropriation account 盈余分配账户   !NY^(^   
  A (36)articles of association 公司章程细则   jKi*3-&  
  A (37)assets 资产   K]]r OF  
  A (38)assets cover 资产保障   ^OcfM_4pN  
  A (39)asset value per share 每股资产价值   QbKYB  
  A (40)associated company 联营公司   X52jqXjg  
  A (41)attainable standard 可达标准   p<nBS" /  
;<GTtt# D  
 A (42)attributable profit 可归属利润   8`*9jr  
  A (43)audit 审计   9P >S[=  
  A (44)audit report 审计报告   e~~k}2 ~  
  A (45)auditing standards 审计准则   s&_O2(l  
  A (46)authorized share capital 额定股本   T_B.p*\BM  
  A (47)available hours 可用小时   z=h5  
  A (48)avoidable costs 可避免成本 ~ M>z O#U6  
  B (49)back-to-back loan 易币贷款   H;!hp0y  
  B (50)backflush accounting 倒退成本计算   t>`LO  
  B (51)bad debts 坏帐    !'t 2  
  B (52)bad debts ratio 坏帐比率   |+=:x]#vV  
  B (53)bank charges 银行手续费   e/#&5ISk  
  B (54)bank overdraft 银行透支   5J#g JFA  
  B (55)bank reconciliation 银行存款调节表   {%k;V ~  
  B (56)bank statement 银行对账单   &,kB7r"  
  B (57)bankruptcy 破产   xla^A}{  
  B (58)basis of apportionment 分摊基础   !?M_%fNE  
  B (59)batch 批量   O]LuL&=s y  
  B (60)batch costing 分批成本计算   k{w^MOHNg  
  B (61)beta factor B(市场)风险因素   1? hd  
  B (62)bill 账单   ={0{X9t?'j  
  B (63)bill of exchange 汇票   ?4?jG3p  
  B (64)bill of landing 提单    /lok3J:  
  B (65)bill of materials 用料预计单   nMvIL2:3  
  B (66)bill payable 应付票据   v#2qwd3x  
  B (67)bill receivable 应收票据   `.-k%2?/  
  B (68)bin card 存货记录卡   |]3);^0  
  B (69)bonus 红利   !Jp.3,\?~  
  B (70)book-keeping 薄记   cMk%]qfVo8  
  B (71)Boston classification 波士顿分类   ~u& O  
  B (72)breakeven chart 保本图   {O oNhN9  
  B (73)breakeven point 保本点   Sqt"G6<  
  B (74)breaking-down time 复位时间   f?^xh  
  B (75)budget 预算   )H, <i{80c  
  B (76)budget center 预算中心   k GeME   
  B (77)budget cost allowance 预算成本折让   *B}R4Y|g  
  B (78)budget manual 预算手册   H 6<@  
  B (79)budget period 预算期间   #zD+DBTAu  
  B (80)budgetary control 预算控制   Cx'=2Y7  
  B (81)budgeted capacity 预算生产能力   &-Y:4.BXZ  
  B (82)burden 制造费用   Sf:lN4  
  B (83)business center 经营中心   _1%^ ibn  
  B (84)business entity 营业个体   rAdcMFW  
  B (85)business unit 经营单位   K'/x9.'%  
 B (86)buy-out management 管理性购买产权   `IQC\DSl/  
  B (87)by-product 副产品 @Odu.F1e  
  C (88)called-up share capital 催缴股本   s'=]a-l~  
  C (89)capacity 生产能力   >c>ar>4xF  
  C (90)capacity ratios 生产能力比率   Q>*K/%KD  
  C (91)capital 资本   g*AqFY7|  
  C (92)capital assets pricing model资本资产计价模式   LtIZgOd<  
  C (93)capital commitment 承诺资本   Mxp4YQl  
  C (94)capital employed 已运用的资本   Bq8<FZr#!  
  C (95)capital expenditure 资本支出   X0=- { <W  
  C (96)capital expenditureauthorization 资本支出核准   K ePHn:c  
  C (97)capital expenditure control 资本支出控制   }}2hI`   
  C (98)capital expenditure proposal资本支出申请   78#ud15Ml  
  C (99)capital funding planning 资本基金筹集计划   =#fvdj  
  C (100)capital gain 资本收益   MT gEq  
  C (101)capital investment appraisal资本投资评估   %LW~oI.  
  C (102)capital maintenance 资本保全   <v^.FxId  
  C (103)capital resource planning 资本资源计划   >Cc$ P  
  C (104)capital surplus 资本盈余   .8~ x;P6  
  C (105)capital turnover 资本周转率   9 9-\cQv  
  C (106)card 记录卡   39e oL;O_  
  C (107)cash 现金   4"=pcHNV  
  C (108)cash account 现金账户   2*FZ@?X@r  
  C (109)cash book 现金账薄   _{);n$`  
  C (110)cash cow 金牛产品   Z28@yD +  
  C (111)cash flow 现金流量   Ms3/P|{"p  
  C (112)cash discounted 现金贴现   7w({ GZ   
  C (113)cash flow budget 现金流量预算   gI{F"7fa=  
  C (114)cash flow statement 现金流量表   h {btT  
  C (115)cash ledger 现金分类账   K)Ka"H  
  C (116)cash limit 现金限额   mL+ps x+  
  C (117)CCA 现时成本会计   3Mt6iZW  
  C (118)center 中心   |u=57II#xK  
  C (119)changeover time 变更时间   dGN*K}5  
  C (120)chartered entity 特许经济个体   `Y9@?s Q  
  C (121)cheque 支票   >8- `  
  C (122)cheque register 支票登记薄   pqX=l%{4ES  
  C (123)coin analysis 零钱分类   b5C #xxIO  
  C (124)classification 分类   A":x<9   
  C (125)clock card 工时卡   )63w&  
  C (126)code 代码   ``D-pnKK  
  C (127)commitment accounting 承诺确认会计   7c7SU^hD  
  C (128)common cost 共同成本   SOJHw6  
  C (129)company limited byguarantee 有限担保责任公司   S8t9Ms: k  
C (130)company limited shares 股份有限公司   J{I?t~u  
  C (131)competitive position 竞争能力状况   W=+ag<@  
  C (132)concept 概念   @ZZ Lh=  
  C (133)conglomerate 跨行业企业   W X9BS$}0  
  C (134)consistency concept 一致性概念   *}=W wG  
  C (135)consolidated accounts 合并报表   wvY$ s ;  
  C (136)consolidation accounting 合并会计   3f x!\  
  C (137)consortium 财团   QG ia(  
  C (138)contingency plan 应急计划   [;+YO)  
  C (139)contingent liabilities 或有负债   +q!6zGs.  
  C (140)continuous operation 连续生产   |H49 FL  
  C (141)contra 抵消   =s<QN*zJB0  
  C (142)contract cost 合同成本   IFe[3mB5  
  C (143)contract costing 合同成本计算   EO^0sF<  
  C (144)contribution 贡献毛益   *{Vyt5  
  C (145)contribution centre 贡献中心   NO)* UZ  
  C (146)contribution chart 贡献图   F u)7J4Z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S]+}Zyg  
  C (148)contribution to salesration 贡献毛益对销售比率   z841g `:C  
  C (149)control 控制   Px`y D3  
  C (150)control account 控制帐户   8cl!8gfv  
  C (151)control limits 控制限度   +=v|kd  
  C (152)controllability concept 可控制概念   ?/D#ql7  
  C (153)controllable cost 可控制成本   O4{&B@!  
  C (154)conversion cost 加工成本   z> SCv;Q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   B Xp3u|t  
  C (156)corporate appraisal 公司评估   H.e@w3+h  
  C (157)corporate planning 公司计划   pw8'+FX  
  C (158)corporate social reporting 公司社会报告   TzjZGs W[V  
  C (159)corporation 股份公司   OXo-(HLE  
  C (160)cost 成本   O`4X[r1LD  
  C (161)cost account 成本帐户   qW9|&GuZ$  
  C (162)cost accounting 成本会计   a&JAF?k  
  C (163)cost accounting manual 成本手册   *niQ*A  
  C (164)cost accounts calendar 成本报表的日历时间   _*_zyWW_j  
  C (165)cost adjustment 成本调整   +4 dHaj6  
  C (166)cost allocation 成本分配   ! JN @4  
  C (167)cost apportionment 成本分摊   m`|+_{4[n  
  C (168)cost attribution 成本归属   /TdTo@  
  C (169)cost audit 成本审计   -Q/Dbz#-  
  C (170)cost behaviour 成本性态   lsd\ `X5,  
  C (171)cost benefit analysis 成本效益分析   QLn5:&  
  C (172)cost center 成本中心   UqH7ec  
  C (173)cost driver 成本动因
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