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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 "L>'X22ed  
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  1.audit   审计 6,t6~Uo/  
  2.attestation   鉴证 8xy8/UBIk0  
  3.credibility   可信赖程度  y|LHnNQ  
  4.audit of financial statements 财务报表审计 0cm34\*  
  5.agreed-upon procedures 执行商定程序 V.B@@ ;  
  6.high levels of assurance 高水平保证 ! ._q8q\  
  7.compilation 编制 @eYpARF  
  8.reliability 可靠性 <H-Nft>O  
  9.relevance 相关性 Sca"LaW1  
  10.professional skepticism 职业谨慎 s&7 3g0$$  
  11.objectivity 客观性 q1ysT.{p,  
  12. professional competence 专业胜任能力 b0~r/M;J  
  13.Senior/CPA-in-charge 项目经理 y 4i3m(S  
  14.audit engagement letter 业务约定书 tLzLO#/n  
  15.recurring audit 连续审计 dIC\U  
  16.the client 委托人 ^4sfVpD2!  
  17.change CPA 更换注册会计 1I%u)[;>  
  18.the existing CPA 现任注册会计师 qT#e -.G  
  19.the successor CPA 后任注册会计师 Y"FV#<9@7E  
  20.the preceding CPA前任注册会计师 _c-3eQ1  
  21.issue the audit report 出具审计报告 u`|%qRt  
  22.expert 专家 D07M!U  
  23.the board of directors 董事会 $PJ==N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3?o4  
  25.assess material misstatement risks评估重大错报风险  /  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [CQR  
  27.a general knowledge of —— 初步了解―――的情况 n>ryS/1  
  28.a more knowledge of—— 进一步了解的情况 eB0exPz%  
  29.the prior year‘s working papers 以前年度工作底稿 Nh\vWAz9  
  30.minutes of meeting 会议纪要 x/,;:S  
  31.business risks 经营风险 7I3_$uF  
  32.appropriateness 适当性 %+*=Vr  
  33.accounting estimate 会计估计 ,X!6|l8  
  34.management representations 管理层声明 NK|UeL7ght  
  35.going concern assumption 持续经营假设 =Jm[1Mgt  
  36.audit plan 审计计划 P~ObxY|  
  37.significant audit areas 重点审计领域 u=:f%l  
  38.error 错误 DI\=udN  
  39.fraud舞弊 eiK_JPFA-  
  40.modified or additional procedures 修改或追加审计程序 Odwe1q&  
  41.misappropriation of assets 侵占资产 ,`t+X=#  
  42.transactions without substance 虚假交易 V 20h\(\\  
  43.unusual pressures 异常压力 W )FxN,  
  44.the suspected noncompliance 涉嫌存在违法行为 @^| [J _4  
  45.materialiy 重要性 >oW]3)$4S  
  46.exceed the materiality level 超过重要性水平 HA'~1$#z  
  47.approach the materiality level 接近重要性水平 .UP h  
  48.an acceptably low level 可接受水平 Tpl]\L1v-  
  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 &=lc]sk  
  50.misstatements or omissions 错报或漏报 svpQ.Q  
  51.aggregate 总计 lu.]R>w  
  52.subsequent events 期后事项 5` ^@k<  
  53.adjust the financial statements 调整财务报表 h'*v$lt  
  54.perform additional audit procedures 实施追加的审计程序 bYsX?0T!p  
  55.audit risk 审计风险 K6DN>0sY  
  56.detection risk 检查风险 P j    
  57.inappropriate audit opinion 不适当的审计意见 |62` {+  
  58.material misstatement 重大的错报 =RB {.%  
  59.tolerable misstatement 可容忍错报 !!C/($  
  60.the acceptable level of detection risk 可接受的检查风险 01r%K@ xX\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ty g>Xv  
  62.simall business 小规模企业 ` aVp#  
  63.accounting system 会计系统 V\`Z|'WIQD  
  64.test of control 控制测试 "\wMs  
  65.walk-through test 穿行测试 SwOW%o  
  66.communication 沟通 JL6$7h  
  67.flow chart 流程图 </[.1&S+\  
  68.reperformance of internal control 重新执行 C hF~  
  69.audit evidence 审计证据 > ~o- 6g  
  70.substantive procedures 实质性程序 Q ^b&   
  71.assertions 认定 jR%*,IeB  
  72.esistence 存在 c!IZLaVAr9  
  73.occurrence 发生 S f?;j{?G  
  74.completeness 完整性 '|[!I!WB`  
  75.rights and obligations 权利和义务 &N^j }^ Z  
  76.valuation and allocation 计价和分摊 @j|E"VYY  
  77.cutoff 截止 O},}-% G  
  78.accuracy 准确性 G4(R/<J,BQ  
  79.classification 分类 J5{;+ysUMl  
  80.inspection 检查  \0)jWCK  
  81.supervision of counting 监盘 wtS*-;W  
  82.observation 观察 03~ ADj  
  83.confirmation 函证 E0ED[d,  
  84.computation 计算 n\+ c3  
  85.analytical procedures 分析程序 ,iV%{*p]  
  86.vouch 核对 u''Ce`N  
  87.trace 追查 Ll]5u~  
  88.audit sampling 审计抽样 nQc,^A )I  
  89.error 误差 4Fg2/O_3  
  90.expected error 预期误差 ^L%_kL_7  
  91.population 总体 VM$n|[C~  
  92.sampling risk 抽样风险 fl-J:`zyyZ  
  93.non- sampling risk 非抽样风险 @1*^ttC  
  94.sampling unit 抽样单位 ` @QZK0Ox  
  95.statistical sampling 统计抽样 COw"6czX/  
  96.tolerable error 可容忍误差 _wKwiJs  
  97.the risk of under reliance 信赖不足风险 sT?{  
  98.the risk of over reliance 信赖过度风险 D /QLp3+o  
  99.the risk of incorrect rejection 误拒风险 .I^4Fc}&4  
  100. the risk of incorrect acceptance 误受风险 QoYEWXT|g  
  101.working trial balance 试算平衡表 6l\5J6x  
  102.index and cross-referencing 索引和交叉索引 Lap?L/NS  
  103.cash receipt 现金收入 c!\Gj|  
  104.cash disbursement 现金支出 <&\ng^Z$  
  105.bank statement 银行对账单 {T8;-H0H  
  106.bank reconciliation 银行存款余额调节表 }#^C j;  
  107.balance sheet date 资产负债表日 -DkD*64wu  
  108.net realizable value 可变现净值 PMAz[w,R~  
  109.storeroom 仓库 }PI:O%N;  
  110.sale invoice 销售发票 w;,34qbf  
  111.price list 价目表 )Q=u[ p  
  112.positive confirmation request 积极式询证函 \HO)ss)"  
  113.negative confirmation request 消极式询证函 !FgZI4?/Y=  
  114.purchase requisition 请购单 Kg 6J:HD49  
  115.receiving report 验收报告 ~uhW~bT  
  116.gross margin 毛利 =F@ +~)_  
  117.manufacturing overhead 制造费用 BdD]HXB|_  
  118.material requisition 领料单 -m^- p  
  119.inventory-taking 存货盘点 <1*kXTN(  
  120.bond certificate 债券 JSB+g;  
  121.stock certificate 股票 Z:{| ?4  
  122.audit report 审计报告 "AagTFs(i  
  123.entity 被审计单位 RL}?.'!  
  124.addressee of the audit report 审计报告的收件人 naR<  
  125.unqualified opinion 无保留意见 ]he~KO[j<  
  126.qualified opinion 保留意见 t oA}0MI(:  
  127.disclaimer of opinion 无法表示意见 FxlH;'+Q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   }R;}d(C`  
  A (2)absorbed overhead 已吸收制造费用 J_7w _T/  
  A (3)absorption costing 吸收成本计算 @V 'HX  
  A (4)account 账户,报表   %2:UsI  
  A (5)accounting postulate 会计假设   +QN4hJK  
  A (6)accounting series release 会计公告文件   Ts.2\-+3  
  A (7)accounting valuation 会计计价   DZqG7p$u4i  
  A (8)account sale 承销清单 {YiMd oMhg  
  A (9)accountability concept 经营责任概念   K9@.l~n  
  A (10)accountancy 会计职业   )5@P|{FF  
  A (11)accountant 会计师   b|_e):V|  
  A (12)accounting 会计   qU#A,%kcV  
  A (13)agency cost 代理成本   J'2 Y rn  
  A (14)accounting bases 会计基础   &>AwG4HW#j  
  A (15)accounting manual 会计手册   r:sa|+  
  A (16)accounting period 会计期间   2B4.o*Q\  
  A (17)accounting policies 会计方针   ;87PP7~  
  A (18)accounting rate of return 会计报酬率   x{;{fMN1  
  A (19)accounting reference date 会计参照日   pEwo}NS*H  
  A (20)accounting reference period 会计参照期间   2{j$1EdI@-  
  A (21)accrual concept 应计概念   ir6aV|ea!  
  A (22)accrual expenses 应计费用   _S) K+C|@  
  A (23)acid test ration 速动比率(酸性测试比率)   ^$'{:i  
  A (24)acquisition 购置   N7s0Ua'-v  
  A (25)acquisition accounting 收购会计   -Y524   
  A (26)activity based accounting 作业基础成本计算   JLm3qIC  
  A (27)adjusting events 调整事项   u43Mo\"<&%  
  A (28)administrative expenses 行政管理费   n>)aw4  
  A (29)advice note 发货通知   9&r]k8K  
  A (30)amortization 摊销   v(;yy{>8"  
  A (31)analytical review 分析性检查   qeMDC#N  
  A (32)annual equivalent cost 年度等量成本法   [.>=> KJ_  
  A (33)annual report and accounts 年度报告和报表   4P#jMox  
  A (34)appraisal cost 检验成本   A _TaXl(  
  A (35)appropriation account 盈余分配账户   5:r  AWq  
  A (36)articles of association 公司章程细则   .iV=ybMT  
  A (37)assets 资产   %1T KgNf  
  A (38)assets cover 资产保障    j)/Vtf  
  A (39)asset value per share 每股资产价值   pmP~1=3  
  A (40)associated company 联营公司   V(Pw|u" e  
  A (41)attainable standard 可达标准   7KiraKb|  
g#i~^4-1  
 A (42)attributable profit 可归属利润   \SmsS^z(]  
  A (43)audit 审计   b; of9hY  
  A (44)audit report 审计报告   R'Ue>k  
  A (45)auditing standards 审计准则   B{\Y~>]Pj  
  A (46)authorized share capital 额定股本   GDCp@%xW  
  A (47)available hours 可用小时   >h8m8J  
  A (48)avoidable costs 可避免成本 q5r7 KYH{  
  B (49)back-to-back loan 易币贷款   Vl+UC1M}B>  
  B (50)backflush accounting 倒退成本计算   ?8$`GyjS  
  B (51)bad debts 坏帐   1M`>;fjYa  
  B (52)bad debts ratio 坏帐比率   K3vZ42n  
  B (53)bank charges 银行手续费   @MibKj>o  
  B (54)bank overdraft 银行透支   D,=~7/g  
  B (55)bank reconciliation 银行存款调节表   7W}%ralkg  
  B (56)bank statement 银行对账单   1$DcE>  
  B (57)bankruptcy 破产    p[&J l  
  B (58)basis of apportionment 分摊基础   =ttD5 p  
  B (59)batch 批量   vKnZ==B  
  B (60)batch costing 分批成本计算   A'CD,R+gR  
  B (61)beta factor B(市场)风险因素   `ZL^+h<b>M  
  B (62)bill 账单   TNh&g.  
  B (63)bill of exchange 汇票   Otu?J_d3  
  B (64)bill of landing 提单   }o]}R#|  
  B (65)bill of materials 用料预计单    gwIR3u  
  B (66)bill payable 应付票据   ]?_~QE`  
  B (67)bill receivable 应收票据   .}F 39TS2  
  B (68)bin card 存货记录卡   sR$abN+u  
  B (69)bonus 红利   zW\a)~ E  
  B (70)book-keeping 薄记    R<1%Gdz  
  B (71)Boston classification 波士顿分类   9.xb- m7  
  B (72)breakeven chart 保本图   RUr ~u  
  B (73)breakeven point 保本点   R/1e/t  
  B (74)breaking-down time 复位时间   ? IeBo8  
  B (75)budget 预算   PO5,lcBD<  
  B (76)budget center 预算中心   |}^u<S8X  
  B (77)budget cost allowance 预算成本折让   YCP D+  
  B (78)budget manual 预算手册   F ]X<q uuL  
  B (79)budget period 预算期间   [3=Y 9P:  
  B (80)budgetary control 预算控制   hTO5*5]0zP  
  B (81)budgeted capacity 预算生产能力   v9J1Hha#  
  B (82)burden 制造费用    cL .z{  
  B (83)business center 经营中心   vy2<'V*y}  
  B (84)business entity 营业个体   vg?(0Gasm*  
  B (85)business unit 经营单位   aVHID{Gf Z  
 B (86)buy-out management 管理性购买产权   _fgsHx>l7  
  B (87)by-product 副产品 jSBz),.XU}  
  C (88)called-up share capital 催缴股本   s8A"x`5(  
  C (89)capacity 生产能力   r[):'ys,C  
  C (90)capacity ratios 生产能力比率   q/w5Dx|:  
  C (91)capital 资本   ,y"vf^BE.  
  C (92)capital assets pricing model资本资产计价模式   #5y+gdN  
  C (93)capital commitment 承诺资本   ;R&W#Q7>3  
  C (94)capital employed 已运用的资本   :icpPv  
  C (95)capital expenditure 资本支出   uN?Lz1W\;  
  C (96)capital expenditureauthorization 资本支出核准   cl#XiyK>  
  C (97)capital expenditure control 资本支出控制   Lm!]m\LRZD  
  C (98)capital expenditure proposal资本支出申请   k]gPMhe  
  C (99)capital funding planning 资本基金筹集计划   f }r \  
  C (100)capital gain 资本收益   3Yx'/=]  
  C (101)capital investment appraisal资本投资评估   3;b)pQ~6CJ  
  C (102)capital maintenance 资本保全   f3,LX]zKA  
  C (103)capital resource planning 资本资源计划   RJ3uu NK7  
  C (104)capital surplus 资本盈余   )M.g<[= ^  
  C (105)capital turnover 资本周转率   `tO t+>YWn  
  C (106)card 记录卡   x_8sV?F  
  C (107)cash 现金   XRM/d5  
  C (108)cash account 现金账户   nQ'NS  
  C (109)cash book 现金账薄   G$_)X%Vb I  
  C (110)cash cow 金牛产品   VxOWv8}|  
  C (111)cash flow 现金流量   VWd`06'BN'  
  C (112)cash discounted 现金贴现   r9-ayp#pC  
  C (113)cash flow budget 现金流量预算   7H6G e-u  
  C (114)cash flow statement 现金流量表   >8{{H"$;(  
  C (115)cash ledger 现金分类账   _nzTd\L88  
  C (116)cash limit 现金限额   %d-WQwJ  
  C (117)CCA 现时成本会计   ?$I9/r  
  C (118)center 中心   w?3ww7yf`  
  C (119)changeover time 变更时间   ~f[;(?39xZ  
  C (120)chartered entity 特许经济个体   3J8>r|u;1'  
  C (121)cheque 支票   #v$wjqK5  
  C (122)cheque register 支票登记薄   EBWM8~Nm#  
  C (123)coin analysis 零钱分类   wYFkGih  
  C (124)classification 分类   }#~E-N3x  
  C (125)clock card 工时卡   V]]!0ugvk(  
  C (126)code 代码   *E>R1bJ8  
  C (127)commitment accounting 承诺确认会计   JSq3)o9?/  
  C (128)common cost 共同成本    EAr;  
  C (129)company limited byguarantee 有限担保责任公司   c#?~1@=  
C (130)company limited shares 股份有限公司   sm?b,T/  
  C (131)competitive position 竞争能力状况   55`p~:&VQ  
  C (132)concept 概念   ON{a'H  
  C (133)conglomerate 跨行业企业   &&jQ4@m}j  
  C (134)consistency concept 一致性概念   s7jNRY V  
  C (135)consolidated accounts 合并报表   iVVR$uzhH  
  C (136)consolidation accounting 合并会计   KD f#e3  
  C (137)consortium 财团   S^i8VYK,C5  
  C (138)contingency plan 应急计划   6o]{< T/'  
  C (139)contingent liabilities 或有负债   AL&<SxuP  
  C (140)continuous operation 连续生产   ET H ($$M  
  C (141)contra 抵消   XdzC/ {G  
  C (142)contract cost 合同成本   iBWEZw)  
  C (143)contract costing 合同成本计算   ~kpa J'm  
  C (144)contribution 贡献毛益   RV]QVA*i  
  C (145)contribution centre 贡献中心   3,!IV"_  
  C (146)contribution chart 贡献图   Y[VX x8"p  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    MkdC*|  
  C (148)contribution to salesration 贡献毛益对销售比率   B1I{@\z0G  
  C (149)control 控制   PxW H )4  
  C (150)control account 控制帐户   k ^KpQ&n  
  C (151)control limits 控制限度   ~ e<,GUx(]  
  C (152)controllability concept 可控制概念   ,T ^A?t  
  C (153)controllable cost 可控制成本   HsRoiqo  
  C (154)conversion cost 加工成本   aWvC-vZk  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @^# 9N!Fj]  
  C (156)corporate appraisal 公司评估   VWYNq^<AT  
  C (157)corporate planning 公司计划   V%t_,AT  
  C (158)corporate social reporting 公司社会报告   +wHa)A0MW  
  C (159)corporation 股份公司   F }F{/  
  C (160)cost 成本   q)@;8Z=_c  
  C (161)cost account 成本帐户   Gw6Od j  
  C (162)cost accounting 成本会计   .'l3NV^{  
  C (163)cost accounting manual 成本手册   ;Hp78!#,  
  C (164)cost accounts calendar 成本报表的日历时间   -4 L27C  
  C (165)cost adjustment 成本调整   FyXO @yF  
  C (166)cost allocation 成本分配   yk^2<?z>2  
  C (167)cost apportionment 成本分摊   A;^{%S  
  C (168)cost attribution 成本归属   @QYCoEU8J  
  C (169)cost audit 成本审计   q+;lxR5D  
  C (170)cost behaviour 成本性态   @C('kUX~!  
  C (171)cost benefit analysis 成本效益分析   z0YL,  
  C (172)cost center 成本中心   D4@(_6^  
  C (173)cost driver 成本动因
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