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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 {hOS0).(w7  
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  1.audit   审计 f*"T]AX0  
  2.attestation   鉴证 55ec23m  
  3.credibility   可信赖程度 6q'Q ?Uw^  
  4.audit of financial statements 财务报表审计 ]=ApYg7!  
  5.agreed-upon procedures 执行商定程序 4x-,l1NMR  
  6.high levels of assurance 高水平保证 Kyk{:UnI  
  7.compilation 编制 vy5F w&?"  
  8.reliability 可靠性 cy(w *5Upu  
  9.relevance 相关性  ?(R#  
  10.professional skepticism 职业谨慎 @i(9 k  
  11.objectivity 客观性 /N%i6t<xU  
  12. professional competence 专业胜任能力 JW><&hY$"  
  13.Senior/CPA-in-charge 项目经理 wmVb0~[  
  14.audit engagement letter 业务约定书 <]%6x[  
  15.recurring audit 连续审计 /kyO,g$9  
  16.the client 委托人 7neJV  
  17.change CPA 更换注册会计 t\QLj&h}E  
  18.the existing CPA 现任注册会计师 "3]}V=L<5  
  19.the successor CPA 后任注册会计师 ?mC'ZYQI  
  20.the preceding CPA前任注册会计师 $ S3b< ]B  
  21.issue the audit report 出具审计报告 tb oQn~&4  
  22.expert 专家 !hfpa_5  
  23.the board of directors 董事会 gQSVPbzK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f{L;,  
  25.assess material misstatement risks评估重大错报风险 "XV@O jr E  
  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 Q3=5q w^  
  27.a general knowledge of —— 初步了解―――的情况 5tkKd4VfL  
  28.a more knowledge of—— 进一步了解的情况 <X{w^ cT_Q  
  29.the prior year‘s working papers 以前年度工作底稿 T ?[;ej:  
  30.minutes of meeting 会议纪要 Oprfp^L  
  31.business risks 经营风险 ;Q q_  
  32.appropriateness 适当性 W{q P/R  
  33.accounting estimate 会计估计 hTO 2+F*  
  34.management representations 管理层声明 rxMo7px@}I  
  35.going concern assumption 持续经营假设 3)CIqN  
  36.audit plan 审计计划 CDtL.a\  
  37.significant audit areas 重点审计领域 vf>d{F^rv  
  38.error 错误 v4E=)?  
  39.fraud舞弊 E <j=5|0t  
  40.modified or additional procedures 修改或追加审计程序 PX^ k;  
  41.misappropriation of assets 侵占资产 1;kMbl]  
  42.transactions without substance 虚假交易 ??B!UXi4R  
  43.unusual pressures 异常压力 ]smu~t0\  
  44.the suspected noncompliance 涉嫌存在违法行为 ,KM%/;1Dm  
  45.materialiy 重要性 mT@Gf>}/A  
  46.exceed the materiality level 超过重要性水平 ):tv V  
  47.approach the materiality level 接近重要性水平 L.;x=w  
  48.an acceptably low level 可接受水平 `$JZJ!,A  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 u=s,bt,"5  
  50.misstatements or omissions 错报或漏报 <4;, y*"n  
  51.aggregate 总计 '^WR5P<8c  
  52.subsequent events 期后事项 saZK+kD4I  
  53.adjust the financial statements 调整财务报表 mYJ8O$  
  54.perform additional audit procedures 实施追加的审计程序 i83Jy w,f  
  55.audit risk 审计风险 LzLJ6A>;R  
  56.detection risk 检查风险 !<j4*av:G  
  57.inappropriate audit opinion 不适当的审计意见 ND?"1/s  
  58.material misstatement 重大的错报 UJp'v_hN  
  59.tolerable misstatement 可容忍错报 OOIp)=4  
  60.the acceptable level of detection risk 可接受的检查风险 8/)q$zs  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M^HYkXn[  
  62.simall business 小规模企业 fk?!0M6d  
  63.accounting system 会计系统 h7K,q  S  
  64.test of control 控制测试 T>1#SWQ/9  
  65.walk-through test 穿行测试 6ZI7V!k  
  66.communication 沟通 BHgs,  
  67.flow chart 流程图 .Xf_U.h$*@  
  68.reperformance of internal control 重新执行 +& f_k@+  
  69.audit evidence 审计证据 kzUj)  
  70.substantive procedures 实质性程序 >m%TUQ#%  
  71.assertions 认定 AIQ {^:  
  72.esistence 存在 ' ZTRl+  
  73.occurrence 发生 u&o4? ]6  
  74.completeness 完整性 5z3WRg  
  75.rights and obligations 权利和义务 [X@{xF^vBQ  
  76.valuation and allocation 计价和分摊 k  75 p  
  77.cutoff 截止 jZidT9[g  
  78.accuracy 准确性 Fq+Cr?-  
  79.classification 分类 # Dgkl  
  80.inspection 检查 7yg {0a  
  81.supervision of counting 监盘 .^F&6'h1H  
  82.observation 观察 _O87[F1  
  83.confirmation 函证 ?XyrG1('  
  84.computation 计算 jM6$R1HX  
  85.analytical procedures 分析程序 MU] F'6V  
  86.vouch 核对 o8E<_rei  
  87.trace 追查 hF^JSCDz l  
  88.audit sampling 审计抽样 s/~[/2[bnf  
  89.error 误差 LHOt(5VY  
  90.expected error 预期误差 " @ ""  
  91.population 总体 XZ$g~r  
  92.sampling risk 抽样风险 tQ'R(H`  
  93.non- sampling risk 非抽样风险 3kGg;z6  
  94.sampling unit 抽样单位 /M]P&Zb |  
  95.statistical sampling 统计抽样 ^_G#JJ\@$  
  96.tolerable error 可容忍误差 :u=y7[I  
  97.the risk of under reliance 信赖不足风险 \?e2qu/ C  
  98.the risk of over reliance 信赖过度风险 ;{iTS sb  
  99.the risk of incorrect rejection 误拒风险 GpXf).a@  
  100. the risk of incorrect acceptance 误受风险 /#_[{lSr?  
  101.working trial balance 试算平衡表 k8}'@w  
  102.index and cross-referencing 索引和交叉索引 5)k/ 4l '  
  103.cash receipt 现金收入 3#udz C  
  104.cash disbursement 现金支出 ^HP$r*  
  105.bank statement 银行对账单 T=V{3v@zs  
  106.bank reconciliation 银行存款余额调节表 Jq>5:"jZ0  
  107.balance sheet date 资产负债表日 F [-D +Nka  
  108.net realizable value 可变现净值 @c8RlW/A  
  109.storeroom 仓库 loq2+(  
  110.sale invoice 销售发票 {t0!N]'  
  111.price list 价目表 l&] %APL  
  112.positive confirmation request 积极式询证函 >c:nr&yP  
  113.negative confirmation request 消极式询证函 Avljrds+7  
  114.purchase requisition 请购单 066\zAPdH  
  115.receiving report 验收报告 !.@:t`w  
  116.gross margin 毛利 ~k 6V?z}  
  117.manufacturing overhead 制造费用 n3/ B s  
  118.material requisition 领料单 xQ?$H?5B<  
  119.inventory-taking 存货盘点 8BS Nm  
  120.bond certificate 债券 l!j=em@  
  121.stock certificate 股票 u,YmCEd_V  
  122.audit report 审计报告 v,rKuvc'  
  123.entity 被审计单位 +W[{UC4b  
  124.addressee of the audit report 审计报告的收件人 MbTmdRf  
  125.unqualified opinion 无保留意见 UY.o,I> s  
  126.qualified opinion 保留意见 XNvlx4  
  127.disclaimer of opinion 无法表示意见 Vn/FW?d7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   iY sQ:3s  
  A (2)absorbed overhead 已吸收制造费用 ky]L`w  
  A (3)absorption costing 吸收成本计算 vf?m6CMU !  
  A (4)account 账户,报表   rF?QI*`Y(  
  A (5)accounting postulate 会计假设   Esj1Vv#  
  A (6)accounting series release 会计公告文件   6(A"5B=\  
  A (7)accounting valuation 会计计价   a[!:`o1U  
  A (8)account sale 承销清单 J<cY'?D  
  A (9)accountability concept 经营责任概念   [Q8vS;.  
  A (10)accountancy 会计职业   NZ^hp\q  
  A (11)accountant 会计师   uAk >VPuuZ  
  A (12)accounting 会计   `v/p4/  
  A (13)agency cost 代理成本   *'n=L B8R  
  A (14)accounting bases 会计基础   yWH! v]S  
  A (15)accounting manual 会计手册   6TQ[2%X'  
  A (16)accounting period 会计期间   O6q5qA  
  A (17)accounting policies 会计方针   jR3mV  
  A (18)accounting rate of return 会计报酬率   <\ ".6=E#W  
  A (19)accounting reference date 会计参照日   _w5c-\-PUM  
  A (20)accounting reference period 会计参照期间   hx~rq `{  
  A (21)accrual concept 应计概念   >v/%R~BuX  
  A (22)accrual expenses 应计费用   %wJ>V-\e  
  A (23)acid test ration 速动比率(酸性测试比率)   \:Hh'-77q  
  A (24)acquisition 购置   R&/"?&pfa  
  A (25)acquisition accounting 收购会计   NeewV=[%  
  A (26)activity based accounting 作业基础成本计算   7$L*nf  
  A (27)adjusting events 调整事项   ?*QL;[n1  
  A (28)administrative expenses 行政管理费   b^P\Kky  
  A (29)advice note 发货通知   @_#] 7  
  A (30)amortization 摊销   4 `}6W>*R  
  A (31)analytical review 分析性检查   [/J(E\9  
  A (32)annual equivalent cost 年度等量成本法   vcOw`oS  
  A (33)annual report and accounts 年度报告和报表   u$"Ew^C  
  A (34)appraisal cost 检验成本   ,nniSG((3  
  A (35)appropriation account 盈余分配账户   (gutDUO;  
  A (36)articles of association 公司章程细则   "t>H B6^  
  A (37)assets 资产   sg<c1  
  A (38)assets cover 资产保障   BL\H@D  
  A (39)asset value per share 每股资产价值   1HRcEzA  
  A (40)associated company 联营公司   j  W -K  
  A (41)attainable standard 可达标准   J@q!N;eh|  
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 A (42)attributable profit 可归属利润   kh"APxQ79  
  A (43)audit 审计   <Um5w1  
  A (44)audit report 审计报告   6ZC~q=my  
  A (45)auditing standards 审计准则   gp^xl>E  
  A (46)authorized share capital 额定股本   R8j\CiV17  
  A (47)available hours 可用小时   r)dXcus  
  A (48)avoidable costs 可避免成本 qi1#s,  
  B (49)back-to-back loan 易币贷款   #]wBXzu?  
  B (50)backflush accounting 倒退成本计算   uHt@;$9A  
  B (51)bad debts 坏帐   h& Ez hv2  
  B (52)bad debts ratio 坏帐比率   9@ ^*\s  
  B (53)bank charges 银行手续费   n*eqM2L  
  B (54)bank overdraft 银行透支   `6*1mE1K&  
  B (55)bank reconciliation 银行存款调节表   AT"!Ys|  
  B (56)bank statement 银行对账单   Q3LScpp  
  B (57)bankruptcy 破产   2&<&q J  
  B (58)basis of apportionment 分摊基础   Mbxrj~u e  
  B (59)batch 批量   !$,e)89  
  B (60)batch costing 分批成本计算   QLH6N mk  
  B (61)beta factor B(市场)风险因素   Ke\FzZ]  
  B (62)bill 账单   69``j{Z+  
  B (63)bill of exchange 汇票   ;E\e.R  
  B (64)bill of landing 提单   KC-@2,c9V  
  B (65)bill of materials 用料预计单   ru*} lDJ  
  B (66)bill payable 应付票据   3TT?GgQ  
  B (67)bill receivable 应收票据   ]Mgxv>zRbs  
  B (68)bin card 存货记录卡   e[.JS6  
  B (69)bonus 红利   %Q5 |RL D  
  B (70)book-keeping 薄记   D{]9s  
  B (71)Boston classification 波士顿分类   P)06<n1">Z  
  B (72)breakeven chart 保本图   =K6{AmG$  
  B (73)breakeven point 保本点   ']>/$[!  
  B (74)breaking-down time 复位时间   1lHB g  
  B (75)budget 预算   $"{I| UFC  
  B (76)budget center 预算中心   v ,)vW5jGI  
  B (77)budget cost allowance 预算成本折让   l]geQl:7`r  
  B (78)budget manual 预算手册   m^1'aO_;q  
  B (79)budget period 预算期间   D{iPsH6};5  
  B (80)budgetary control 预算控制   x /?w1  
  B (81)budgeted capacity 预算生产能力   2NWQiSz  
  B (82)burden 制造费用   !4fT<V (  
  B (83)business center 经营中心   HVM(LHm=:  
  B (84)business entity 营业个体   A!_yZ|)$ T  
  B (85)business unit 经营单位   (L7% V !  
 B (86)buy-out management 管理性购买产权   7V;wCm#b  
  B (87)by-product 副产品 Q|W~6  
  C (88)called-up share capital 催缴股本   8F T@TUFb  
  C (89)capacity 生产能力   <Lfo5:.  
  C (90)capacity ratios 生产能力比率   gib;> nuBK  
  C (91)capital 资本   kwpbgQ  
  C (92)capital assets pricing model资本资产计价模式   T|h'"3'  
  C (93)capital commitment 承诺资本   [kPF Jf  
  C (94)capital employed 已运用的资本   ?lQ-HOAw  
  C (95)capital expenditure 资本支出   -ob1_0  
  C (96)capital expenditureauthorization 资本支出核准   Xwk_QFv3  
  C (97)capital expenditure control 资本支出控制   )ZDqj  
  C (98)capital expenditure proposal资本支出申请   _{0IX  
  C (99)capital funding planning 资本基金筹集计划   43o!Vr/ S  
  C (100)capital gain 资本收益   9 IY1"j0O  
  C (101)capital investment appraisal资本投资评估   \t' ]Lf  
  C (102)capital maintenance 资本保全   5^GrG|~  
  C (103)capital resource planning 资本资源计划   Gbc2\A\  
  C (104)capital surplus 资本盈余   Te&5IB-  
  C (105)capital turnover 资本周转率   G297)MFF  
  C (106)card 记录卡   IM&l%6[).  
  C (107)cash 现金   oa8xuFu(n  
  C (108)cash account 现金账户   \={A%pA;@{  
  C (109)cash book 现金账薄   =s h]H$  
  C (110)cash cow 金牛产品   JI[9c,N  
  C (111)cash flow 现金流量   #P-T4 R  
  C (112)cash discounted 现金贴现   H!uq5` j0K  
  C (113)cash flow budget 现金流量预算   fk?(mxx"  
  C (114)cash flow statement 现金流量表   `>skcvkm  
  C (115)cash ledger 现金分类账   _ If:~mIs  
  C (116)cash limit 现金限额   $|!@$Aj  
  C (117)CCA 现时成本会计   u75(\<{  
  C (118)center 中心   ?M@ff0  
  C (119)changeover time 变更时间   qZDP-  
  C (120)chartered entity 特许经济个体   M07==R7  
  C (121)cheque 支票   $Rv (v%  
  C (122)cheque register 支票登记薄   J+0T8 ?A  
  C (123)coin analysis 零钱分类   ttA0* >'  
  C (124)classification 分类   QB#rf='  
  C (125)clock card 工时卡   }Jk=ZBVjT7  
  C (126)code 代码   *WZ?C|6+  
  C (127)commitment accounting 承诺确认会计   p& +w  
  C (128)common cost 共同成本   lc\f6J>HT  
  C (129)company limited byguarantee 有限担保责任公司    f|-%.,  
C (130)company limited shares 股份有限公司   ZH8Oidj`  
  C (131)competitive position 竞争能力状况   A&($X)t  
  C (132)concept 概念   #tQ__ V   
  C (133)conglomerate 跨行业企业   0N4+6k|  
  C (134)consistency concept 一致性概念   KeE)9e   
  C (135)consolidated accounts 合并报表   g0-J8&?X  
  C (136)consolidation accounting 合并会计   |GnqfD  
  C (137)consortium 财团   cuo'V*nWQ  
  C (138)contingency plan 应急计划   'AJlkLqm#>  
  C (139)contingent liabilities 或有负债   .]H1uoci|  
  C (140)continuous operation 连续生产   t{Xf3.  
  C (141)contra 抵消   /yO|Q{C}M8  
  C (142)contract cost 合同成本   2g:V_%  
  C (143)contract costing 合同成本计算   L Ke ~  
  C (144)contribution 贡献毛益    ~xV|<;  
  C (145)contribution centre 贡献中心   *HXx;:  
  C (146)contribution chart 贡献图   k&S I -jxj  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   y9)Rl)7-:  
  C (148)contribution to salesration 贡献毛益对销售比率   $kCLS7 *  
  C (149)control 控制   S 0L"5B@  
  C (150)control account 控制帐户   R`! 'c(V  
  C (151)control limits 控制限度   v\b@;H`  
  C (152)controllability concept 可控制概念   ju{\7X5  
  C (153)controllable cost 可控制成本   l!YjDm{E  
  C (154)conversion cost 加工成本   K"U[OZC`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   BP`'1Ns  
  C (156)corporate appraisal 公司评估   ^TCgSi7k`L  
  C (157)corporate planning 公司计划   Y<EdFzle  
  C (158)corporate social reporting 公司社会报告   <\C/;  
  C (159)corporation 股份公司   j9]H~:g$d  
  C (160)cost 成本   .cA'6J"Bm\  
  C (161)cost account 成本帐户   h,%b>JFo  
  C (162)cost accounting 成本会计   E{B=%ZNnm  
  C (163)cost accounting manual 成本手册   ej&ZE n  
  C (164)cost accounts calendar 成本报表的日历时间   etkKVr;Kv  
  C (165)cost adjustment 成本调整   [ [ ;vZ  
  C (166)cost allocation 成本分配   @Ap~Wok  
  C (167)cost apportionment 成本分摊   l/F'W}  
  C (168)cost attribution 成本归属   i%eq!q  
  C (169)cost audit 成本审计   $MB /j6#j  
  C (170)cost behaviour 成本性态   VQ((c:+!  
  C (171)cost benefit analysis 成本效益分析   1pT-PO 3=  
  C (172)cost center 成本中心   {#X]D~;s+  
  C (173)cost driver 成本动因
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