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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 VOTv?Vf  
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  1.audit   审计 {nT^t Aha  
  2.attestation   鉴证 CzCQFqXI  
  3.credibility   可信赖程度 YXurYwV  
  4.audit of financial statements 财务报表审计 A5'NG t  
  5.agreed-upon procedures 执行商定程序 ENF"c$R  
  6.high levels of assurance 高水平保证 {gNV[45  
  7.compilation 编制 .`<@m]m-  
  8.reliability 可靠性 )Or  .;  
  9.relevance 相关性 2QpHvsl_  
  10.professional skepticism 职业谨慎 %ek'~  
  11.objectivity 客观性 )}vNOE?X~  
  12. professional competence 专业胜任能力 5 < wnva  
  13.Senior/CPA-in-charge 项目经理 bwM@/g%DL  
  14.audit engagement letter 业务约定书 p!O(Y6QM  
  15.recurring audit 连续审计 /2EHv.e `  
  16.the client 委托人 vx_o(wof  
  17.change CPA 更换注册会计 7@lS.w\#-  
  18.the existing CPA 现任注册会计师 G0u LmW70  
  19.the successor CPA 后任注册会计师 ]lw|pvtd  
  20.the preceding CPA前任注册会计师 N,2s?Y_!  
  21.issue the audit report 出具审计报告 /xGmg`g<#  
  22.expert 专家 kF;D BN  
  23.the board of directors 董事会 %>-@K|:gS  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &[NG]V!Oc  
  25.assess material misstatement risks评估重大错报风险 P`s  
  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 <<=WY_m}  
  27.a general knowledge of —— 初步了解―――的情况 K7Rpr.p  
  28.a more knowledge of—— 进一步了解的情况 Hqnx q  
  29.the prior year‘s working papers 以前年度工作底稿 Le<w R   
  30.minutes of meeting 会议纪要 A;\ 7|'4  
  31.business risks 经营风险 { -|{xBd  
  32.appropriateness 适当性 >#Q\ DsDS  
  33.accounting estimate 会计估计 |#1(Z-}  
  34.management representations 管理层声明 ]EwVpvTw  
  35.going concern assumption 持续经营假设 ? (*t@ {k  
  36.audit plan 审计计划 h~{aGo  
  37.significant audit areas 重点审计领域 c wg !j!l  
  38.error 错误 WDFjp  
  39.fraud舞弊 [ =B$5%A  
  40.modified or additional procedures 修改或追加审计程序 HV6f@  
  41.misappropriation of assets 侵占资产 MlLb|!,)T  
  42.transactions without substance 虚假交易 &>e-(4Xu  
  43.unusual pressures 异常压力 ={LMdC~5X  
  44.the suspected noncompliance 涉嫌存在违法行为 k} ]T;|h]  
  45.materialiy 重要性 ^c:Fy+fb  
  46.exceed the materiality level 超过重要性水平 >pU:Gr  
  47.approach the materiality level 接近重要性水平 TuW%zF/  
  48.an acceptably low level 可接受水平 J|'7_0OAx  
  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 *tm0R>?!  
  50.misstatements or omissions 错报或漏报 Y0 D}g3`  
  51.aggregate 总计 /mp*>sNr6  
  52.subsequent events 期后事项 ui (^k $  
  53.adjust the financial statements 调整财务报表 3 %.#}O,(  
  54.perform additional audit procedures 实施追加的审计程序 DJgTA]$&  
  55.audit risk 审计风险 [<'-yQ{l\  
  56.detection risk 检查风险 /-#I_>:8'  
  57.inappropriate audit opinion 不适当的审计意见 +cD!1IT:  
  58.material misstatement 重大的错报 /-bO!RTwf  
  59.tolerable misstatement 可容忍错报 @6l%,N<fou  
  60.the acceptable level of detection risk 可接受的检查风险 JyR/1 W  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 vN3Zr34  
  62.simall business 小规模企业 ^"J8r W6[  
  63.accounting system 会计系统 l}$ U])an#  
  64.test of control 控制测试 !S&L*OH,  
  65.walk-through test 穿行测试 ^pJ!isuqu  
  66.communication 沟通 *N{emwIq  
  67.flow chart 流程图 gi 0W;q  
  68.reperformance of internal control 重新执行 [HCAmnb  
  69.audit evidence 审计证据 keB&Bjd&  
  70.substantive procedures 实质性程序 i hh/sPi  
  71.assertions 认定 6xD#?  
  72.esistence 存在 K_K5'2dE  
  73.occurrence 发生 e["2QIOe  
  74.completeness 完整性 SPp#f~%m  
  75.rights and obligations 权利和义务 gn3jy^5  
  76.valuation and allocation 计价和分摊 X/N0LU(q  
  77.cutoff 截止 1KjU ] r2  
  78.accuracy 准确性 XoA+MuDzpo  
  79.classification 分类 MNSbtT*^  
  80.inspection 检查 2(/g}  
  81.supervision of counting 监盘 -WYAN:s  
  82.observation 观察 @xB*KyUW  
  83.confirmation 函证 r2k2%nI-J  
  84.computation 计算 {dmj/6Lc  
  85.analytical procedures 分析程序 =zyC-;r!  
  86.vouch 核对 }d<}FJ-,  
  87.trace 追查 dDF .qXq.  
  88.audit sampling 审计抽样 b$Vz2Fzx  
  89.error 误差 o1<_fI  
  90.expected error 预期误差 G#M dfKH  
  91.population 总体 .l@xsJn  
  92.sampling risk 抽样风险 rL}YLR  
  93.non- sampling risk 非抽样风险 ?2> FdtH  
  94.sampling unit 抽样单位 6P';DB  
  95.statistical sampling 统计抽样 =C~/7N,lW]  
  96.tolerable error 可容忍误差 3Kn_mL3V-  
  97.the risk of under reliance 信赖不足风险 S{Er?0wm.R  
  98.the risk of over reliance 信赖过度风险 (&!NC[n,  
  99.the risk of incorrect rejection 误拒风险 e*L.U~ZR  
  100. the risk of incorrect acceptance 误受风险 sqW* pi  
  101.working trial balance 试算平衡表 q `pP$i:  
  102.index and cross-referencing 索引和交叉索引 )KP5Wud X  
  103.cash receipt 现金收入 L(U"U# QZ  
  104.cash disbursement 现金支出 t*?0D\b 2  
  105.bank statement 银行对账单 # vry0i  
  106.bank reconciliation 银行存款余额调节表 u;`U *@  
  107.balance sheet date 资产负债表日 |O"lNUW   
  108.net realizable value 可变现净值 3\Xbmq8}  
  109.storeroom 仓库 \|K;-pL  
  110.sale invoice 销售发票 X=> =5'  
  111.price list 价目表 U4cY_p?  
  112.positive confirmation request 积极式询证函 Ps 8%J;  
  113.negative confirmation request 消极式询证函 e#E2>Bj;  
  114.purchase requisition 请购单 ;INW`b~  
  115.receiving report 验收报告 V =-WYu  
  116.gross margin 毛利 9ksE>[7  
  117.manufacturing overhead 制造费用 ca>Z7qT!  
  118.material requisition 领料单 ahPoEh  
  119.inventory-taking 存货盘点 4T=u`3pD7l  
  120.bond certificate 债券 _%GG l$kH  
  121.stock certificate 股票 3YZs+d.;ib  
  122.audit report 审计报告 /RMPS. d {  
  123.entity 被审计单位 1 CHeufQ  
  124.addressee of the audit report 审计报告的收件人 ,~"$k[M  
  125.unqualified opinion 无保留意见 lIProF0  
  126.qualified opinion 保留意见 (<)]sp2   
  127.disclaimer of opinion 无法表示意见 -e8}Pm "  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3JVK  
  A (2)absorbed overhead 已吸收制造费用 39=1f 6I1  
  A (3)absorption costing 吸收成本计算 u{*SX k  
  A (4)account 账户,报表   YJo["Q  
  A (5)accounting postulate 会计假设   |<GDUwC_;  
  A (6)accounting series release 会计公告文件   !U5Wr+83  
  A (7)accounting valuation 会计计价   D#o}cC.  
  A (8)account sale 承销清单 0q'w8]m  
  A (9)accountability concept 经营责任概念   ObiT-D?)g  
  A (10)accountancy 会计职业   ~t~-A,1  
  A (11)accountant 会计师   h}xeChw]  
  A (12)accounting 会计   m o:D9  
  A (13)agency cost 代理成本   d,=r 9.  
  A (14)accounting bases 会计基础   }6@pJ G  
  A (15)accounting manual 会计手册   K=,F#kn  
  A (16)accounting period 会计期间   X#e1KZ  
  A (17)accounting policies 会计方针   ,L`$09\  
  A (18)accounting rate of return 会计报酬率   <^lRUw  
  A (19)accounting reference date 会计参照日   'UYR5Y>  
  A (20)accounting reference period 会计参照期间   V,G|k!!  
  A (21)accrual concept 应计概念   ]X^rU`":  
  A (22)accrual expenses 应计费用   /IM#.v  
  A (23)acid test ration 速动比率(酸性测试比率)   PZ*pQ=`  
  A (24)acquisition 购置   a(0*um(  
  A (25)acquisition accounting 收购会计   pi ,eIm  
  A (26)activity based accounting 作业基础成本计算   P<f5*L#HD  
  A (27)adjusting events 调整事项   E8~}PQW:I  
  A (28)administrative expenses 行政管理费   T16{_  
  A (29)advice note 发货通知   :at$HCaK  
  A (30)amortization 摊销   1SR+m >pL  
  A (31)analytical review 分析性检查   4A2?Uhp y  
  A (32)annual equivalent cost 年度等量成本法   0eS)&GdR  
  A (33)annual report and accounts 年度报告和报表   Q !(pE&  
  A (34)appraisal cost 检验成本   U~ck!\0&T  
  A (35)appropriation account 盈余分配账户   q2et|QCru  
  A (36)articles of association 公司章程细则   ^)W[l!!<)  
  A (37)assets 资产   uIDuGrt  
  A (38)assets cover 资产保障   &T}''  
  A (39)asset value per share 每股资产价值   y})70w@ +_  
  A (40)associated company 联营公司   ''Cay0h  
  A (41)attainable standard 可达标准   Z>^pCc\lH  
ti<;7Yb  
 A (42)attributable profit 可归属利润   ^J\~XYg{7  
  A (43)audit 审计   ,Uy|5zv  
  A (44)audit report 审计报告   91xB9k1zO  
  A (45)auditing standards 审计准则   17OH]  
  A (46)authorized share capital 额定股本   dH^<t,v  
  A (47)available hours 可用小时   R?p00  
  A (48)avoidable costs 可避免成本 W[}s o6  
  B (49)back-to-back loan 易币贷款   T0]*{k(FR  
  B (50)backflush accounting 倒退成本计算   DHY@akhrK  
  B (51)bad debts 坏帐   {je-I9%OK  
  B (52)bad debts ratio 坏帐比率   HX 6Ma{vBk  
  B (53)bank charges 银行手续费   L^{|uP15N  
  B (54)bank overdraft 银行透支   V}zEK0n(6  
  B (55)bank reconciliation 银行存款调节表   5T:i9h  
  B (56)bank statement 银行对账单   ScSZGs 5&  
  B (57)bankruptcy 破产   "XT"|KF|D  
  B (58)basis of apportionment 分摊基础   xrN &N_K#  
  B (59)batch 批量   8dlw-Q'S  
  B (60)batch costing 分批成本计算   N72Yq)(  
  B (61)beta factor B(市场)风险因素   }E7:ihy  
  B (62)bill 账单   {Ions~cO)  
  B (63)bill of exchange 汇票   "jaJr5Wv=y  
  B (64)bill of landing 提单   E!O\87[  
  B (65)bill of materials 用料预计单   >G'SbQ8  
  B (66)bill payable 应付票据   2mq$H_  
  B (67)bill receivable 应收票据   H&yD*@  
  B (68)bin card 存货记录卡   ys#i@  
  B (69)bonus 红利   l]]l  
  B (70)book-keeping 薄记   ?}B:  
  B (71)Boston classification 波士顿分类   5H9r=a  
  B (72)breakeven chart 保本图   g(| 6~}|o+  
  B (73)breakeven point 保本点   8x[YZ@iM-  
  B (74)breaking-down time 复位时间   {vE(l'  
  B (75)budget 预算   fkSwD(  
  B (76)budget center 预算中心   vhb)2n  
  B (77)budget cost allowance 预算成本折让   Gxa x2o  
  B (78)budget manual 预算手册   q SejLh6  
  B (79)budget period 预算期间   @;?T~^nGj  
  B (80)budgetary control 预算控制   W k}AmC  
  B (81)budgeted capacity 预算生产能力   c   c  
  B (82)burden 制造费用   z~\t|Z]G,|  
  B (83)business center 经营中心   U #~;)fZ  
  B (84)business entity 营业个体   lW 81q2n  
  B (85)business unit 经营单位   1+7GUSIb  
 B (86)buy-out management 管理性购买产权   SI6B#u-i  
  B (87)by-product 副产品 SAY f'[|w  
  C (88)called-up share capital 催缴股本   7FF-*2@  
  C (89)capacity 生产能力   99EXo+g  
  C (90)capacity ratios 生产能力比率   jp+_@S>  
  C (91)capital 资本   K]xa/G(  
  C (92)capital assets pricing model资本资产计价模式   (7DXRcr<  
  C (93)capital commitment 承诺资本   !7d*v3)d  
  C (94)capital employed 已运用的资本   /(8a~f&%r  
  C (95)capital expenditure 资本支出   HBB{m  
  C (96)capital expenditureauthorization 资本支出核准   ^W7X(LQ*+  
  C (97)capital expenditure control 资本支出控制   Ux2U*a ;  
  C (98)capital expenditure proposal资本支出申请   1J? dK|% b  
  C (99)capital funding planning 资本基金筹集计划   g`>og^7g  
  C (100)capital gain 资本收益   ! <WBCclX  
  C (101)capital investment appraisal资本投资评估   |/ }\6L]  
  C (102)capital maintenance 资本保全   bOI3^T  
  C (103)capital resource planning 资本资源计划   !JBae2Z  
  C (104)capital surplus 资本盈余   5TUNX^AW  
  C (105)capital turnover 资本周转率   7}_!  
  C (106)card 记录卡   #Z~C`n u  
  C (107)cash 现金   AddeaB5<  
  C (108)cash account 现金账户   *XWq?hi  
  C (109)cash book 现金账薄   V|>oGtt7  
  C (110)cash cow 金牛产品   6/ `.(fL1  
  C (111)cash flow 现金流量   0L^u2HZYL  
  C (112)cash discounted 现金贴现   QjPj[c  
  C (113)cash flow budget 现金流量预算   i5F:r|  
  C (114)cash flow statement 现金流量表   F%rHU5CkV  
  C (115)cash ledger 现金分类账   #;# 3%?  
  C (116)cash limit 现金限额   \ /|)HElKR  
  C (117)CCA 现时成本会计   +!0eu>~_&  
  C (118)center 中心   s4H2/EC  
  C (119)changeover time 变更时间   j 6ut}Uq  
  C (120)chartered entity 特许经济个体   l =IeJh  
  C (121)cheque 支票   8p1ziz`4>$  
  C (122)cheque register 支票登记薄   nIfCF,6,  
  C (123)coin analysis 零钱分类   ,LOQDIyn  
  C (124)classification 分类   GYB+RU}],  
  C (125)clock card 工时卡   m?[5J)eR  
  C (126)code 代码   kWj \x|E  
  C (127)commitment accounting 承诺确认会计   V84*0&qOW  
  C (128)common cost 共同成本   #hw/^AaD-  
  C (129)company limited byguarantee 有限担保责任公司   6*@yE  
C (130)company limited shares 股份有限公司    StYzGJ  
  C (131)competitive position 竞争能力状况   u2(eaP8d  
  C (132)concept 概念   `3q;~ 9  
  C (133)conglomerate 跨行业企业   TQ9D68 ,  
  C (134)consistency concept 一致性概念   <EO<x D=:  
  C (135)consolidated accounts 合并报表   #:ns64|  
  C (136)consolidation accounting 合并会计   {w^uWR4f  
  C (137)consortium 财团   _U)%kY8  
  C (138)contingency plan 应急计划   'b"TH^\  
  C (139)contingent liabilities 或有负债   %"A_!<n@*`  
  C (140)continuous operation 连续生产   1MA@JA:T  
  C (141)contra 抵消   H' J|U|  
  C (142)contract cost 合同成本   y:}sD_m0W  
  C (143)contract costing 合同成本计算   ~=y3Gd B3  
  C (144)contribution 贡献毛益   Z$KV&.=+  
  C (145)contribution centre 贡献中心   s* j fMY  
  C (146)contribution chart 贡献图   UmKX*T9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   dX )W0  
  C (148)contribution to salesration 贡献毛益对销售比率   .+K S`  
  C (149)control 控制   ZYtiMBJ  
  C (150)control account 控制帐户   uL?vG6% ^1  
  C (151)control limits 控制限度   W$?e<@  
  C (152)controllability concept 可控制概念   `3iQZu i  
  C (153)controllable cost 可控制成本   :wgfW .w  
  C (154)conversion cost 加工成本   $;D* n'8Fx  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X Y+y}D %  
  C (156)corporate appraisal 公司评估   K3p@$3hQ  
  C (157)corporate planning 公司计划   yi!`V.  
  C (158)corporate social reporting 公司社会报告   ]re'LC!d  
  C (159)corporation 股份公司   =7ydk"xM*  
  C (160)cost 成本   d$;/T('  
  C (161)cost account 成本帐户   o7xgRSz\  
  C (162)cost accounting 成本会计   -)w]a{F  
  C (163)cost accounting manual 成本手册   );}t&}  
  C (164)cost accounts calendar 成本报表的日历时间   Nw](".  
  C (165)cost adjustment 成本调整   H }b\`N[nr  
  C (166)cost allocation 成本分配   [>w%CY<Fd  
  C (167)cost apportionment 成本分摊   AZZRa69=  
  C (168)cost attribution 成本归属   0\a8}b||  
  C (169)cost audit 成本审计   #o[\Dwu  
  C (170)cost behaviour 成本性态   %%g-GyP 1  
  C (171)cost benefit analysis 成本效益分析   h[=nx^  
  C (172)cost center 成本中心   YL5>V$i  
  C (173)cost driver 成本动因
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