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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 ~[: 2I  
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  1.audit   审计 Xj*Wu_  
  2.attestation   鉴证 %y@AA>x!  
  3.credibility   可信赖程度 2 c}E(8e]  
  4.audit of financial statements 财务报表审计 ^Cmyx3O^  
  5.agreed-upon procedures 执行商定程序 0:+E-^X  
  6.high levels of assurance 高水平保证 zDp2g)  
  7.compilation 编制 49P 4b<1  
  8.reliability 可靠性 QJNFA}*>  
  9.relevance 相关性 =41xkAMnk  
  10.professional skepticism 职业谨慎 3T 9j@N77  
  11.objectivity 客观性 ^8tEach  
  12. professional competence 专业胜任能力 `/g UV  
  13.Senior/CPA-in-charge 项目经理 ^aQ"E9  
  14.audit engagement letter 业务约定书 @x1-! ~z#  
  15.recurring audit 连续审计 R+|hw;  
  16.the client 委托人 PFR:>^wK2  
  17.change CPA 更换注册会计 v=k$A  
  18.the existing CPA 现任注册会计师 )Z$!PqRw@u  
  19.the successor CPA 后任注册会计师 ToQ"Iy?  
  20.the preceding CPA前任注册会计师 4 :=]<sc,  
  21.issue the audit report 出具审计报告 p<2,=*2  
  22.expert 专家 B *vM0  
  23.the board of directors 董事会 Al'3?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 P2!C|SLK  
  25.assess material misstatement risks评估重大错报风险 ~ 1pr~  
  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 S'14hk<  
  27.a general knowledge of —— 初步了解―――的情况 =xrv~  
  28.a more knowledge of—— 进一步了解的情况 K^$=dLp  
  29.the prior year‘s working papers 以前年度工作底稿 z~Q)/d,Ac  
  30.minutes of meeting 会议纪要 5IN(|B0  
  31.business risks 经营风险 5uf a  
  32.appropriateness 适当性 F /Pep?'  
  33.accounting estimate 会计估计 N7_"H>O$0U  
  34.management representations 管理层声明 /bEAK-  
  35.going concern assumption 持续经营假设 R3! t$5HG  
  36.audit plan 审计计划 J;%Xfx]  
  37.significant audit areas 重点审计领域 3F0 N^) @  
  38.error 错误 mTh]PPo   
  39.fraud舞弊 <Qq*p  
  40.modified or additional procedures 修改或追加审计程序 oE~RyS X  
  41.misappropriation of assets 侵占资产 : jx4{V  
  42.transactions without substance 虚假交易 &R siVBA  
  43.unusual pressures 异常压力 [V!tVDs&'o  
  44.the suspected noncompliance 涉嫌存在违法行为 S$k&vc(0  
  45.materialiy 重要性 ^&)|sP  
  46.exceed the materiality level 超过重要性水平 e%6QTg5#  
  47.approach the materiality level 接近重要性水平 8[>zG2  
  48.an acceptably low level 可接受水平 nd(S3rct&  
  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 V$~9]*Wn  
  50.misstatements or omissions 错报或漏报 Il.K"ll  
  51.aggregate 总计 Gc!x|V;T  
  52.subsequent events 期后事项 dTtSUA|V7"  
  53.adjust the financial statements 调整财务报表 (ik\|y% A  
  54.perform additional audit procedures 实施追加的审计程序 6^Sa;  
  55.audit risk 审计风险 vFsLY  
  56.detection risk 检查风险 KYP!Rs/j.  
  57.inappropriate audit opinion 不适当的审计意见 FC*[*  
  58.material misstatement 重大的错报 i  LAscb  
  59.tolerable misstatement 可容忍错报 JCaOK2 XT;  
  60.the acceptable level of detection risk 可接受的检查风险 d[35d J7F  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;6 wA"  
  62.simall business 小规模企业 ?rIx/>C9  
  63.accounting system 会计系统 BB'OCN  
  64.test of control 控制测试 ASfaX:ke  
  65.walk-through test 穿行测试 \L\b$4$d  
  66.communication 沟通 Lp7SLkwh3M  
  67.flow chart 流程图 LDD|(KLR*.  
  68.reperformance of internal control 重新执行 eY\ y E"3  
  69.audit evidence 审计证据  *,m ;  
  70.substantive procedures 实质性程序 Uwi7)  
  71.assertions 认定 EZj9wd"u  
  72.esistence 存在 _y>~ yZx  
  73.occurrence 发生 '7@R7w!E4H  
  74.completeness 完整性 _?OG1t!  
  75.rights and obligations 权利和义务 @R  6@]Dm  
  76.valuation and allocation 计价和分摊 Lxk[;j+  
  77.cutoff 截止 _~ &iq1  
  78.accuracy 准确性 JZ#[ 2mLh  
  79.classification 分类 7= DdrG<  
  80.inspection 检查 YF:L)0H'O  
  81.supervision of counting 监盘 )/EO&F  
  82.observation 观察 S@Hf &hJ  
  83.confirmation 函证 eIo7F m  
  84.computation 计算 ##o#eZq:"  
  85.analytical procedures 分析程序 H4JTGt1"  
  86.vouch 核对 LD g?'y;2  
  87.trace 追查 Bnd [X  
  88.audit sampling 审计抽样 F:l%O#V  
  89.error 误差 M xG W(p  
  90.expected error 预期误差 p"Z-6m~  
  91.population 总体 j w9b )  
  92.sampling risk 抽样风险 Y#3c }qb  
  93.non- sampling risk 非抽样风险 ^BL"wk  
  94.sampling unit 抽样单位 lA-h`rl /  
  95.statistical sampling 统计抽样 So 5N5,u@=  
  96.tolerable error 可容忍误差 A={UL  
  97.the risk of under reliance 信赖不足风险 z"4~P3>{g  
  98.the risk of over reliance 信赖过度风险 e*n@j  
  99.the risk of incorrect rejection 误拒风险 XGMiW0j0B  
  100. the risk of incorrect acceptance 误受风险 $2el&I  
  101.working trial balance 试算平衡表 -Vhw^T1iV  
  102.index and cross-referencing 索引和交叉索引 ))i}7 chc  
  103.cash receipt 现金收入 GDy9qUV  
  104.cash disbursement 现金支出 TBrPf-Xr  
  105.bank statement 银行对账单 )];K .zP  
  106.bank reconciliation 银行存款余额调节表 evJ.<{M  
  107.balance sheet date 资产负债表日 RAK-UN  
  108.net realizable value 可变现净值 jb;hcraR  
  109.storeroom 仓库 ~3S~\0&|  
  110.sale invoice 销售发票 BV+ Bk+  
  111.price list 价目表 c{LO6dNg\z  
  112.positive confirmation request 积极式询证函 s|B3~Q]  
  113.negative confirmation request 消极式询证函 3<zp  
  114.purchase requisition 请购单 ~| 6[j<ziL  
  115.receiving report 验收报告 f f1c/c/  
  116.gross margin 毛利 /[>sf[X\I9  
  117.manufacturing overhead 制造费用 I,'k>@w{s  
  118.material requisition 领料单 hDq`Z$_+KX  
  119.inventory-taking 存货盘点 V,?yPi$#E  
  120.bond certificate 债券 |id <=Xf  
  121.stock certificate 股票 CWP2{  
  122.audit report 审计报告 wsVV$I[2  
  123.entity 被审计单位 f0aKlhEC  
  124.addressee of the audit report 审计报告的收件人 -\n@%$M]G  
  125.unqualified opinion 无保留意见 .@Dxp]/B}  
  126.qualified opinion 保留意见 @k/NY *+  
  127.disclaimer of opinion 无法表示意见 | qZ1|  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8&Y^""#e)  
  A (2)absorbed overhead 已吸收制造费用 [,KXze_m  
  A (3)absorption costing 吸收成本计算 aCLqk'  
  A (4)account 账户,报表   ;l-!)0 U  
  A (5)accounting postulate 会计假设   f.`*Qg L  
  A (6)accounting series release 会计公告文件   qXjxNrK  
  A (7)accounting valuation 会计计价   J{&H+rd  
  A (8)account sale 承销清单 d6sye^P  
  A (9)accountability concept 经营责任概念   m<qJcZk  
  A (10)accountancy 会计职业   {3{"8-18  
  A (11)accountant 会计师   _W '-+,  
  A (12)accounting 会计   td 3D=Y  
  A (13)agency cost 代理成本   bB;5s`-  
  A (14)accounting bases 会计基础   \`\ZTZni  
  A (15)accounting manual 会计手册   k/gZ,  
  A (16)accounting period 会计期间   r s?R:+  
  A (17)accounting policies 会计方针   y[_Q-   
  A (18)accounting rate of return 会计报酬率   fn 6J *[`  
  A (19)accounting reference date 会计参照日   #3 pb(fbw  
  A (20)accounting reference period 会计参照期间   ?vHU #  
  A (21)accrual concept 应计概念   Y<ql49-X  
  A (22)accrual expenses 应计费用   m&?r%x  
  A (23)acid test ration 速动比率(酸性测试比率)   qXtC^n@x  
  A (24)acquisition 购置   x6ARzH\  
  A (25)acquisition accounting 收购会计   cX OK)g#  
  A (26)activity based accounting 作业基础成本计算   u21EP[[,  
  A (27)adjusting events 调整事项   +|89>}w4  
  A (28)administrative expenses 行政管理费   @)&=%  
  A (29)advice note 发货通知   b e^6i:  
  A (30)amortization 摊销   :s6o"VkW  
  A (31)analytical review 分析性检查   U,-39mr  
  A (32)annual equivalent cost 年度等量成本法   >:!X.TG$  
  A (33)annual report and accounts 年度报告和报表   *6F[t.Or  
  A (34)appraisal cost 检验成本   Eq\M;aDq  
  A (35)appropriation account 盈余分配账户   T+K):u g  
  A (36)articles of association 公司章程细则   Jh[UtYb 5  
  A (37)assets 资产   t9:0TBt-[  
  A (38)assets cover 资产保障   t#pS{.I  
  A (39)asset value per share 每股资产价值   |:<f-j7t~  
  A (40)associated company 联营公司   SHo$9+  
  A (41)attainable standard 可达标准   8-%TC\:  
`o8/(`a  
 A (42)attributable profit 可归属利润   KOuCHqCfq  
  A (43)audit 审计    J@Q7p}  
  A (44)audit report 审计报告   1sdLDw_)p  
  A (45)auditing standards 审计准则   28J^DMOW  
  A (46)authorized share capital 额定股本   ,lA  s  
  A (47)available hours 可用小时   w{@o^rs  
  A (48)avoidable costs 可避免成本 zZ323pq  
  B (49)back-to-back loan 易币贷款   vucxt }Ti  
  B (50)backflush accounting 倒退成本计算   }YNR"X9*)/  
  B (51)bad debts 坏帐   qC:raH_:  
  B (52)bad debts ratio 坏帐比率   bNNr]h8y-  
  B (53)bank charges 银行手续费   V<uR>TD(  
  B (54)bank overdraft 银行透支   T7u%^xm  
  B (55)bank reconciliation 银行存款调节表   t+iHQfuP9A  
  B (56)bank statement 银行对账单   W_8wed:b  
  B (57)bankruptcy 破产   \EtQ5T*u  
  B (58)basis of apportionment 分摊基础   Yqi4&~?db  
  B (59)batch 批量   ]4]6Qki  
  B (60)batch costing 分批成本计算   @A89eZbW  
  B (61)beta factor B(市场)风险因素   H>B&|BO_[  
  B (62)bill 账单   c~uKsU  
  B (63)bill of exchange 汇票   m(# LhlX  
  B (64)bill of landing 提单   H' HA+q  
  B (65)bill of materials 用料预计单   s`'{I8'p/  
  B (66)bill payable 应付票据   Ww%=1M]e-  
  B (67)bill receivable 应收票据   ?ztkE62t  
  B (68)bin card 存货记录卡   $m1z-i;/  
  B (69)bonus 红利   DLMM/WJg@  
  B (70)book-keeping 薄记   lP@Ki5  
  B (71)Boston classification 波士顿分类   X_|J@5b7  
  B (72)breakeven chart 保本图   hB>oJC  
  B (73)breakeven point 保本点   8a'.ZdqC?  
  B (74)breaking-down time 复位时间   #32"=MfQn  
  B (75)budget 预算   t@N= kV  
  B (76)budget center 预算中心   ^T$|J;I  
  B (77)budget cost allowance 预算成本折让   ruzspS  
  B (78)budget manual 预算手册   o .G!7  
  B (79)budget period 预算期间   `-l6S  
  B (80)budgetary control 预算控制   DV-;4AxxRq  
  B (81)budgeted capacity 预算生产能力   lfz2~Si5A  
  B (82)burden 制造费用   J/GSceHF  
  B (83)business center 经营中心   -Sx\Xi"<o=  
  B (84)business entity 营业个体   4K\(xd&Q  
  B (85)business unit 经营单位   FUOI3  
 B (86)buy-out management 管理性购买产权   GlT7b/JCG  
  B (87)by-product 副产品 Rh{zH~oZ  
  C (88)called-up share capital 催缴股本   TXk?#G\o  
  C (89)capacity 生产能力   4 G-wd  
  C (90)capacity ratios 生产能力比率   [[Fx[  
  C (91)capital 资本   muZ~*kMc  
  C (92)capital assets pricing model资本资产计价模式   7 :3$Ey  
  C (93)capital commitment 承诺资本   &L Vn6zAba  
  C (94)capital employed 已运用的资本   ac.Ms(D  
  C (95)capital expenditure 资本支出   ;YX4:OBqr  
  C (96)capital expenditureauthorization 资本支出核准   ); dT_  
  C (97)capital expenditure control 资本支出控制   %S nd\  
  C (98)capital expenditure proposal资本支出申请   hn=[1<#^(  
  C (99)capital funding planning 资本基金筹集计划   _D_LgH;}  
  C (100)capital gain 资本收益   ;u(<h?%e  
  C (101)capital investment appraisal资本投资评估   J<maQ6p  
  C (102)capital maintenance 资本保全   0[*qY@m:Z  
  C (103)capital resource planning 资本资源计划   [4C:r!  
  C (104)capital surplus 资本盈余   h!ZV8yMc  
  C (105)capital turnover 资本周转率   d'$T4yA  
  C (106)card 记录卡   xA$nsZ]  
  C (107)cash 现金   ,@3$X=),E  
  C (108)cash account 现金账户   BT"42#7_  
  C (109)cash book 现金账薄   [YT>*BH?  
  C (110)cash cow 金牛产品   9Z'8!$LYg  
  C (111)cash flow 现金流量   cwWodPNm  
  C (112)cash discounted 现金贴现   p2udm!)J  
  C (113)cash flow budget 现金流量预算   O1*NzY0Y%-  
  C (114)cash flow statement 现金流量表   S.q] .a  
  C (115)cash ledger 现金分类账   AN SFdc  
  C (116)cash limit 现金限额   glXZZ=j  
  C (117)CCA 现时成本会计   .Pw\~X3!  
  C (118)center 中心   ),!;| bh  
  C (119)changeover time 变更时间   69NQ]{1  
  C (120)chartered entity 特许经济个体   P2'DD 3   
  C (121)cheque 支票   Ve !fU  
  C (122)cheque register 支票登记薄   ixQJ[fH10  
  C (123)coin analysis 零钱分类   :2-pjkhiwY  
  C (124)classification 分类   E7)= `kSl  
  C (125)clock card 工时卡   FMkzrs  
  C (126)code 代码   oK%K}{`  
  C (127)commitment accounting 承诺确认会计   09kt[  
  C (128)common cost 共同成本   }HYjA4o\A  
  C (129)company limited byguarantee 有限担保责任公司   7=OQ8IM !  
C (130)company limited shares 股份有限公司   IGFR4+  
  C (131)competitive position 竞争能力状况   CL}{mEr}  
  C (132)concept 概念   ZRVT2VfN  
  C (133)conglomerate 跨行业企业   ;cz|ss=  
  C (134)consistency concept 一致性概念   YH_7=0EJ  
  C (135)consolidated accounts 合并报表   9n5<]Q (  
  C (136)consolidation accounting 合并会计   ' dx1x6  
  C (137)consortium 财团    \qR %%S  
  C (138)contingency plan 应急计划   S (N\cw$  
  C (139)contingent liabilities 或有负债   1YJC{bO  
  C (140)continuous operation 连续生产   0`A~HH}  
  C (141)contra 抵消   ZwerDkd  
  C (142)contract cost 合同成本   UaViI/ks  
  C (143)contract costing 合同成本计算   \Z/)Y;|mi0  
  C (144)contribution 贡献毛益   ?zJOh^  
  C (145)contribution centre 贡献中心   3lq Mucr  
  C (146)contribution chart 贡献图   RxN,^!OV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   zC:wNz@zK  
  C (148)contribution to salesration 贡献毛益对销售比率   0 Ir<y  
  C (149)control 控制   [mr9(m[F  
  C (150)control account 控制帐户   n[,w f9  
  C (151)control limits 控制限度   n?urE-_  
  C (152)controllability concept 可控制概念   fb:j%1WF  
  C (153)controllable cost 可控制成本   dG71*)<)t  
  C (154)conversion cost 加工成本   P?]aWJ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   FwZ>{~?3  
  C (156)corporate appraisal 公司评估   P7f,OY<@%o  
  C (157)corporate planning 公司计划   .eO?Z^  
  C (158)corporate social reporting 公司社会报告   $Qy7G{XJ[^  
  C (159)corporation 股份公司   T=:]]nf?M  
  C (160)cost 成本   _ _>.,gL7  
  C (161)cost account 成本帐户   p/ >`[I  
  C (162)cost accounting 成本会计   W$Yc'E ;  
  C (163)cost accounting manual 成本手册   PeE/iZ.  
  C (164)cost accounts calendar 成本报表的日历时间   ~w;]c_{.b  
  C (165)cost adjustment 成本调整   % 9#gB  
  C (166)cost allocation 成本分配   .pvV1JA'  
  C (167)cost apportionment 成本分摊   c9nH}/I_  
  C (168)cost attribution 成本归属   ~|AwN [  
  C (169)cost audit 成本审计   |s)?cpb  
  C (170)cost behaviour 成本性态   a9?y`{%L  
  C (171)cost benefit analysis 成本效益分析   cFF*Z=L _  
  C (172)cost center 成本中心   $VQtwuYt  
  C (173)cost driver 成本动因
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