论坛风格切换切换到宽版
  • 3320阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
_(K)(&  
0h[p w   
注会《审计》英语常用词汇 3C,G~)= x  
~6HpI0i  
>tUi ;!cQ  
  1.audit   审计 Kw`{B3"  
  2.attestation   鉴证 #y<KO`Es  
  3.credibility   可信赖程度 G E=J Y  
  4.audit of financial statements 财务报表审计 oNyVRH ZH  
  5.agreed-upon procedures 执行商定程序 eI+<^p_j2  
  6.high levels of assurance 高水平保证 qqL :#]lV5  
  7.compilation 编制 #H'j;=]:  
  8.reliability 可靠性 Mbj{C  
  9.relevance 相关性 ,g.*Mx`-  
  10.professional skepticism 职业谨慎  ZA u=m  
  11.objectivity 客观性 )w?DB@Tx  
  12. professional competence 专业胜任能力 laR cEXj  
  13.Senior/CPA-in-charge 项目经理 wLF;nzv  
  14.audit engagement letter 业务约定书 0rt@4"~~w  
  15.recurring audit 连续审计 ae1?8man  
  16.the client 委托人 #G DnV/0)  
  17.change CPA 更换注册会计 )\ `AD#  
  18.the existing CPA 现任注册会计师 y /$Q5P+o  
  19.the successor CPA 后任注册会计师 Fgx{ s%&-  
  20.the preceding CPA前任注册会计师 m* Zq3j  
  21.issue the audit report 出具审计报告 OcA_m.  
  22.expert 专家 - 8HK_eQn  
  23.the board of directors 董事会 :]Nn(},  
  24.knowledge of the entity‘ s business 了解被审计单位情况 pyvH [  
  25.assess material misstatement risks评估重大错报风险 WH >=*\  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }ZQ)]Mr  
  27.a general knowledge of —— 初步了解―――的情况 TY."?` [FK  
  28.a more knowledge of—— 进一步了解的情况 nx   
  29.the prior year‘s working papers 以前年度工作底稿 DFgQ1:6[  
  30.minutes of meeting 会议纪要 ?QDHEC6 2  
  31.business risks 经营风险 PykVXZ7j;  
  32.appropriateness 适当性 *oby(D"p  
  33.accounting estimate 会计估计 prHM}n{0  
  34.management representations 管理层声明 <r9L-4  
  35.going concern assumption 持续经营假设 Vu0d\l^$  
  36.audit plan 审计计划 |/qwR~  
  37.significant audit areas 重点审计领域 1@dB*Jt  
  38.error 错误 {\1:2UKkr  
  39.fraud舞弊 86*9GS?U(  
  40.modified or additional procedures 修改或追加审计程序  hTEwp.  
  41.misappropriation of assets 侵占资产 S55h}5Y  
  42.transactions without substance 虚假交易 YiO3.+H  
  43.unusual pressures 异常压力 $U_M| Xa  
  44.the suspected noncompliance 涉嫌存在违法行为 D*%?0  
  45.materialiy 重要性 yt'P,m  
  46.exceed the materiality level 超过重要性水平 ty"|yA  
  47.approach the materiality level 接近重要性水平 S/itK3  
  48.an acceptably low level 可接受水平  !^yH]v  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ]C;X/8'Jf5  
  50.misstatements or omissions 错报或漏报 b<\2j5  
  51.aggregate 总计 i/C`]1R/  
  52.subsequent events 期后事项 8l1s]K qr  
  53.adjust the financial statements 调整财务报表 ~'9\y"N1  
  54.perform additional audit procedures 实施追加的审计程序 URd0|?t9^L  
  55.audit risk 审计风险 |rgp(;iO  
  56.detection risk 检查风险 lZ'WFFWLE  
  57.inappropriate audit opinion 不适当的审计意见 |p .o^  
  58.material misstatement 重大的错报 P<%}!Y  
  59.tolerable misstatement 可容忍错报 wD\viu q0  
  60.the acceptable level of detection risk 可接受的检查风险 4'+g/i1S F  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +]3kcm7B  
  62.simall business 小规模企业 r|_@S[hZg  
  63.accounting system 会计系统 &KYPi'C9!z  
  64.test of control 控制测试 ]\C wa9  
  65.walk-through test 穿行测试 S-f .NC}:i  
  66.communication 沟通 P=[_W;->}  
  67.flow chart 流程图 VMee"'08  
  68.reperformance of internal control 重新执行 b8 ^O"oDrp  
  69.audit evidence 审计证据 :>|dE%/e$  
  70.substantive procedures 实质性程序 /E39Z*  
  71.assertions 认定 :`>$B?x+  
  72.esistence 存在 ^Q\Hy\  
  73.occurrence 发生 Ao U Pq  
  74.completeness 完整性 lR >p  
  75.rights and obligations 权利和义务 l(y,lK=YP1  
  76.valuation and allocation 计价和分摊 6!`GUU  
  77.cutoff 截止 /fSsh;F  
  78.accuracy 准确性 ~.<QC<dN  
  79.classification 分类 ;/h&40&  
  80.inspection 检查 0H +!v  
  81.supervision of counting 监盘 +n%d,Pz  
  82.observation 观察 \8Hs[H!  
  83.confirmation 函证 _f1;Hhoa  
  84.computation 计算 O**~ Tj  
  85.analytical procedures 分析程序 q'Nafa&a)  
  86.vouch 核对 kz*6%Cg*~  
  87.trace 追查 r  j.X"  
  88.audit sampling 审计抽样 tb^/jzC  
  89.error 误差 (e_z*o)\T  
  90.expected error 预期误差 .iC!Ttr  
  91.population 总体 Eq?U$eE  
  92.sampling risk 抽样风险 s&4&\Aq}x#  
  93.non- sampling risk 非抽样风险 WM;5/;bB  
  94.sampling unit 抽样单位 Xw# "?B(M]  
  95.statistical sampling 统计抽样 #Dea$  
  96.tolerable error 可容忍误差 `Frr?.3&-  
  97.the risk of under reliance 信赖不足风险 *iN5/w{VG  
  98.the risk of over reliance 信赖过度风险 VaW^;d#  
  99.the risk of incorrect rejection 误拒风险 i-}T t<^  
  100. the risk of incorrect acceptance 误受风险 M2$Hb_S{  
  101.working trial balance 试算平衡表 D#D55X^6*  
  102.index and cross-referencing 索引和交叉索引 OQIr"  
  103.cash receipt 现金收入 (!PsK:wc  
  104.cash disbursement 现金支出 Hz"FGwd  
  105.bank statement 银行对账单 vqAEF^HYry  
  106.bank reconciliation 银行存款余额调节表 ' GUCXx  
  107.balance sheet date 资产负债表日 >V>`}TIH  
  108.net realizable value 可变现净值 D<`M<:nq  
  109.storeroom 仓库 8 (ot<3(D  
  110.sale invoice 销售发票 i-ww@XOQ  
  111.price list 价目表 t2iQ[`/?~  
  112.positive confirmation request 积极式询证函 UcKVL zKs  
  113.negative confirmation request 消极式询证函 lWn}afI  
  114.purchase requisition 请购单 D4N(FZ0~  
  115.receiving report 验收报告 I)kc[/^j$  
  116.gross margin 毛利 [C/{ru&E  
  117.manufacturing overhead 制造费用 '5b0 K1$"  
  118.material requisition 领料单 Qo!F?i/ n  
  119.inventory-taking 存货盘点 ?t<g|H/|6  
  120.bond certificate 债券 {<$t Ej:  
  121.stock certificate 股票 ULhXyItL  
  122.audit report 审计报告 WD_{bd)  
  123.entity 被审计单位 Peo-t*-06  
  124.addressee of the audit report 审计报告的收件人 BaWU[*  
  125.unqualified opinion 无保留意见 2rW9ja  
  126.qualified opinion 保留意见 ;.Ld6JRunw  
  127.disclaimer of opinion 无法表示意见 DK?Z   
  128.adverse opinion 否定意见
-G~/ GO  
Uq @].3nf  
A (1)ABC 作业基础成本计算   $@vB<(sk  
  A (2)absorbed overhead 已吸收制造费用 XDAP[V  
  A (3)absorption costing 吸收成本计算 PJ4/E  
  A (4)account 账户,报表   PhPe7^  
  A (5)accounting postulate 会计假设   M~7Cb>%<  
  A (6)accounting series release 会计公告文件   ]imVIu   
  A (7)accounting valuation 会计计价   xkRS?Q g  
  A (8)account sale 承销清单 B9Mp3[   
  A (9)accountability concept 经营责任概念   kBLFK3i  
  A (10)accountancy 会计职业   omGzyuPF  
  A (11)accountant 会计师   =1k%T{>  
  A (12)accounting 会计   q7r b3d  
  A (13)agency cost 代理成本   5}Id[%.x  
  A (14)accounting bases 会计基础   =)G]\W)m  
  A (15)accounting manual 会计手册   EP"Z58&$R  
  A (16)accounting period 会计期间   +0)M1!gK  
  A (17)accounting policies 会计方针   %t$KVV  
  A (18)accounting rate of return 会计报酬率   IN@o9pUjV  
  A (19)accounting reference date 会计参照日   9XYm8g'X  
  A (20)accounting reference period 会计参照期间   XjCx`bX^<  
  A (21)accrual concept 应计概念   'sXrtl7{^  
  A (22)accrual expenses 应计费用   R?;mu^B  
  A (23)acid test ration 速动比率(酸性测试比率)   zy%0;%  
  A (24)acquisition 购置   ^pH8'^n  
  A (25)acquisition accounting 收购会计   sVBr6 !v=  
  A (26)activity based accounting 作业基础成本计算   Dkb`_HI  
  A (27)adjusting events 调整事项   O9zMD8  
  A (28)administrative expenses 行政管理费   IU5T5p  
  A (29)advice note 发货通知   ke!  
  A (30)amortization 摊销   t)Cf ]]dV  
  A (31)analytical review 分析性检查   pdR\Ne0P*  
  A (32)annual equivalent cost 年度等量成本法   @C!&lrf3  
  A (33)annual report and accounts 年度报告和报表   |/H?\]7  
  A (34)appraisal cost 检验成本   g Oe!GnO  
  A (35)appropriation account 盈余分配账户   Qu,R6G  
  A (36)articles of association 公司章程细则   fI`gF^u(  
  A (37)assets 资产   NtM ? Jh  
  A (38)assets cover 资产保障   kX+9U"` C  
  A (39)asset value per share 每股资产价值   |1tpXpe  
  A (40)associated company 联营公司   vK@U K"m  
  A (41)attainable standard 可达标准   9)  ,|h  
Ynvf;qs  
 A (42)attributable profit 可归属利润   [*5]NNB  
  A (43)audit 审计   N&p0Emg  
  A (44)audit report 审计报告   XVqkw@Ia4!  
  A (45)auditing standards 审计准则   TE$6=;  
  A (46)authorized share capital 额定股本   Ihf)gfHj  
  A (47)available hours 可用小时   'tw ]jMD  
  A (48)avoidable costs 可避免成本 n42\ty9  
  B (49)back-to-back loan 易币贷款   3N-pN D0>p  
  B (50)backflush accounting 倒退成本计算   4ryG_p52l  
  B (51)bad debts 坏帐   j`"!G*Vh  
  B (52)bad debts ratio 坏帐比率   3~bB2APk  
  B (53)bank charges 银行手续费   y yljyE  
  B (54)bank overdraft 银行透支   FG[rH]   
  B (55)bank reconciliation 银行存款调节表   i0$*):b  
  B (56)bank statement 银行对账单   O1c:X7lHc  
  B (57)bankruptcy 破产   1P[x.t#  
  B (58)basis of apportionment 分摊基础   ~tt\^:\3~S  
  B (59)batch 批量   ` 6*]cn#(  
  B (60)batch costing 分批成本计算   O=V_ 7I5  
  B (61)beta factor B(市场)风险因素   ZIa,pON  
  B (62)bill 账单   Li} 5aK  
  B (63)bill of exchange 汇票   jk&xzJH.  
  B (64)bill of landing 提单   KcpYHWCa.  
  B (65)bill of materials 用料预计单   ,8Po _[  
  B (66)bill payable 应付票据   xx>h J!  
  B (67)bill receivable 应收票据   _qf39fM;\  
  B (68)bin card 存货记录卡   K$Vu[!l`  
  B (69)bonus 红利   GW'v\O  
  B (70)book-keeping 薄记   5N $XY@  
  B (71)Boston classification 波士顿分类   hXth\e\[{`  
  B (72)breakeven chart 保本图   u%e ~a]  
  B (73)breakeven point 保本点   3.?be.cq  
  B (74)breaking-down time 复位时间    |@'O3KA  
  B (75)budget 预算   KS93v9|  
  B (76)budget center 预算中心   6QY;t:/<  
  B (77)budget cost allowance 预算成本折让   <fG\J  
  B (78)budget manual 预算手册   H}5WglV.  
  B (79)budget period 预算期间   tF} ^  
  B (80)budgetary control 预算控制   Znb7OF^#"  
  B (81)budgeted capacity 预算生产能力   |xcI~ X7Q  
  B (82)burden 制造费用   u-,}ug|  
  B (83)business center 经营中心   "E\mj'k  
  B (84)business entity 营业个体   f\dfKNm6  
  B (85)business unit 经营单位   ^@AyC"K  
 B (86)buy-out management 管理性购买产权   lP`BKc,  
  B (87)by-product 副产品 ebI2gEu;a  
  C (88)called-up share capital 催缴股本   >":xnX#  
  C (89)capacity 生产能力   a24 AmoWx  
  C (90)capacity ratios 生产能力比率   KH;~VR8"/  
  C (91)capital 资本   E3O^Tg?j  
  C (92)capital assets pricing model资本资产计价模式   Kus=.(  
  C (93)capital commitment 承诺资本   <A)M^,#o  
  C (94)capital employed 已运用的资本   \\<=J[R.M  
  C (95)capital expenditure 资本支出   iOURS  
  C (96)capital expenditureauthorization 资本支出核准   kJ FWk  
  C (97)capital expenditure control 资本支出控制   `e =IXkt  
  C (98)capital expenditure proposal资本支出申请   Ha-]U:Vcx  
  C (99)capital funding planning 资本基金筹集计划   $N)G:=M!s  
  C (100)capital gain 资本收益   :}v-+eIQ  
  C (101)capital investment appraisal资本投资评估   lUs$I{2_  
  C (102)capital maintenance 资本保全   ulIEx~qP  
  C (103)capital resource planning 资本资源计划   h9ScN(|0y  
  C (104)capital surplus 资本盈余   dJ6fPB|k  
  C (105)capital turnover 资本周转率   b^d{$eoH?|  
  C (106)card 记录卡   I61S0l z/  
  C (107)cash 现金   F =e9o*z  
  C (108)cash account 现金账户   O[ird`/  
  C (109)cash book 现金账薄   #mu L-V  
  C (110)cash cow 金牛产品   ~h@@y5<4  
  C (111)cash flow 现金流量   dn- [Gnde  
  C (112)cash discounted 现金贴现   {s0%XG1$  
  C (113)cash flow budget 现金流量预算   "g"a-{8  
  C (114)cash flow statement 现金流量表   E@ U]k$M  
  C (115)cash ledger 现金分类账   &su'znLV  
  C (116)cash limit 现金限额   &[-(=43@  
  C (117)CCA 现时成本会计   6^] |  
  C (118)center 中心   D:/ n2_  
  C (119)changeover time 变更时间   jn V=giBu  
  C (120)chartered entity 特许经济个体   A%.mIc.  
  C (121)cheque 支票   o2ggHZe/=@  
  C (122)cheque register 支票登记薄   #%p44% W  
  C (123)coin analysis 零钱分类   MMFwT(l<1  
  C (124)classification 分类   \QK@wgu  
  C (125)clock card 工时卡   w I_@  
  C (126)code 代码   p5fr}#en  
  C (127)commitment accounting 承诺确认会计   Res U5Ce~  
  C (128)common cost 共同成本   ux&"TkEp  
  C (129)company limited byguarantee 有限担保责任公司   %)JEYH7Z  
C (130)company limited shares 股份有限公司   . Az36wD  
  C (131)competitive position 竞争能力状况   ;9T}h2^`B  
  C (132)concept 概念    lln"c  
  C (133)conglomerate 跨行业企业   Sf,z   
  C (134)consistency concept 一致性概念   &ry*~"xoh  
  C (135)consolidated accounts 合并报表   rY_~(?XS  
  C (136)consolidation accounting 合并会计   J2W-l{`r<  
  C (137)consortium 财团   k <oB9J  
  C (138)contingency plan 应急计划   _AX 9 Mu]  
  C (139)contingent liabilities 或有负债   ^}=)jLS  
  C (140)continuous operation 连续生产   V^2_]VFj  
  C (141)contra 抵消   n(F!t,S1i  
  C (142)contract cost 合同成本   4!Js="  
  C (143)contract costing 合同成本计算   ^&eF916H  
  C (144)contribution 贡献毛益   -&8( MT*  
  C (145)contribution centre 贡献中心   o{ s2T)2  
  C (146)contribution chart 贡献图   wGArR7r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |RiJ>/ MK\  
  C (148)contribution to salesration 贡献毛益对销售比率   ;?2)[a  
  C (149)control 控制   6ZQ |L=Ytp  
  C (150)control account 控制帐户   X( N~tE  
  C (151)control limits 控制限度   M5`v^>  
  C (152)controllability concept 可控制概念   l$;"yVdks  
  C (153)controllable cost 可控制成本   I@'[>t  
  C (154)conversion cost 加工成本   EjR(AqZY  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Nn. 9J  
  C (156)corporate appraisal 公司评估   `>:5[Y  
  C (157)corporate planning 公司计划   A>@#eyB  
  C (158)corporate social reporting 公司社会报告   OM\J4"YV$  
  C (159)corporation 股份公司   Pp8S\%z~h  
  C (160)cost 成本   +vh|m5"7I7  
  C (161)cost account 成本帐户   i 9) G t  
  C (162)cost accounting 成本会计   OpU fK4U)  
  C (163)cost accounting manual 成本手册   #aP#r4$  
  C (164)cost accounts calendar 成本报表的日历时间   }\"EI<$s  
  C (165)cost adjustment 成本调整   ]" 'yf;g  
  C (166)cost allocation 成本分配   Z,).)y#B  
  C (167)cost apportionment 成本分摊   6 R6Ub 0  
  C (168)cost attribution 成本归属   \H] |5fp*  
  C (169)cost audit 成本审计   gmL~n7m:K  
  C (170)cost behaviour 成本性态   .<hHK|HF  
  C (171)cost benefit analysis 成本效益分析   d6 luksO*9  
  C (172)cost center 成本中心   N"S`9B1eD(  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个