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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 r CUs  
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  1.audit   审计 N%=,S?b  
  2.attestation   鉴证 N&(MM.\`^  
  3.credibility   可信赖程度 , 0?_? GO  
  4.audit of financial statements 财务报表审计 5B3sRF}  
  5.agreed-upon procedures 执行商定程序 O>" |5 wj  
  6.high levels of assurance 高水平保证 "1p, r&}  
  7.compilation 编制 !QME!c>*$  
  8.reliability 可靠性 li#ep?5h^  
  9.relevance 相关性 GK3 cQw  
  10.professional skepticism 职业谨慎 F& lSRL+v  
  11.objectivity 客观性 };gcM @]]E  
  12. professional competence 专业胜任能力 IL?"g{w  
  13.Senior/CPA-in-charge 项目经理 f>Tn#OW  
  14.audit engagement letter 业务约定书 Sg\+al7  
  15.recurring audit 连续审计 {Wr5F9q  
  16.the client 委托人 k[*> nE  
  17.change CPA 更换注册会计 (tiE%nF+  
  18.the existing CPA 现任注册会计师 p>+Q6o9O  
  19.the successor CPA 后任注册会计师 3 [O+wVv  
  20.the preceding CPA前任注册会计师 R[QBFL<  
  21.issue the audit report 出具审计报告 RS2uk 7MB  
  22.expert 专家 sn'E}.uhXH  
  23.the board of directors 董事会 X'xnJtk  
  24.knowledge of the entity‘ s business 了解被审计单位情况 lj+&3<E  
  25.assess material misstatement risks评估重大错报风险  KcpQ[6\  
  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 a?X @ D<.;  
  27.a general knowledge of —— 初步了解―――的情况 ITz+O=I4R]  
  28.a more knowledge of—— 进一步了解的情况 sy6[%8D$  
  29.the prior year‘s working papers 以前年度工作底稿 Odw9]`,T  
  30.minutes of meeting 会议纪要 `y{[e j  
  31.business risks 经营风险 [LV>z  
  32.appropriateness 适当性 @jZ1WHS_a  
  33.accounting estimate 会计估计 /38XaKc{6  
  34.management representations 管理层声明  Qr-,J_  
  35.going concern assumption 持续经营假设 w ,0OO f  
  36.audit plan 审计计划 {CX06BP  
  37.significant audit areas 重点审计领域 VLfKN)g  
  38.error 错误 fd&>p  
  39.fraud舞弊 Xs~IoU  
  40.modified or additional procedures 修改或追加审计程序 aeEio;G1  
  41.misappropriation of assets 侵占资产 fW=eB'Sl  
  42.transactions without substance 虚假交易 QM7B FS;  
  43.unusual pressures 异常压力 I`x[1%y2 F  
  44.the suspected noncompliance 涉嫌存在违法行为 IUD@Kf]S  
  45.materialiy 重要性 m.lzkS]P  
  46.exceed the materiality level 超过重要性水平  e `K{  
  47.approach the materiality level 接近重要性水平 AH:0h X6+  
  48.an acceptably low level 可接受水平 j&q%@%Gm  
  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 0aJcX)  
  50.misstatements or omissions 错报或漏报 O]oH}#5b  
  51.aggregate 总计 vLGn Lpt  
  52.subsequent events 期后事项 \ AB)L{  
  53.adjust the financial statements 调整财务报表 p ^)3p5w  
  54.perform additional audit procedures 实施追加的审计程序 Ian+0 ?`e  
  55.audit risk 审计风险 h" f_T [  
  56.detection risk 检查风险 RxVZn""  
  57.inappropriate audit opinion 不适当的审计意见 (N9g6V  
  58.material misstatement 重大的错报 !bCaDTz  
  59.tolerable misstatement 可容忍错报 <driD'=F  
  60.the acceptable level of detection risk 可接受的检查风险 `(E$-m-~jH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7}pg7EF3z  
  62.simall business 小规模企业 x]IJ;  
  63.accounting system 会计系统 l]~IZTC  
  64.test of control 控制测试 b&9~F6aM  
  65.walk-through test 穿行测试 k[y^7, r  
  66.communication 沟通 oFsV0 {x%)  
  67.flow chart 流程图 ~"8r=8|  
  68.reperformance of internal control 重新执行  hV fANbs  
  69.audit evidence 审计证据 WS%yV|e  
  70.substantive procedures 实质性程序 yA';~V\V{>  
  71.assertions 认定 !.499H3  
  72.esistence 存在 /-+hMYe  
  73.occurrence 发生 k:N/-P &+  
  74.completeness 完整性 ZzxWKIE'c  
  75.rights and obligations 权利和义务 ?}(B8^  
  76.valuation and allocation 计价和分摊 beNy5~M$  
  77.cutoff 截止 DHZ`y[&}|N  
  78.accuracy 准确性 ZVrZkd `  
  79.classification 分类 ,vAcri 97  
  80.inspection 检查 pm[+xM9PB  
  81.supervision of counting 监盘 `]a0z|2'!  
  82.observation 观察 JoD@e[(  
  83.confirmation 函证 pnXwE-c_  
  84.computation 计算 L-%'jR  
  85.analytical procedures 分析程序 }i^$ li@  
  86.vouch 核对 e$&n)>%  
  87.trace 追查 )4> 7X)j>  
  88.audit sampling 审计抽样 AHHV\ r  
  89.error 误差 !lBK!'0  
  90.expected error 预期误差 [GcW*v  
  91.population 总体 g8@F/$HY  
  92.sampling risk 抽样风险 -lR7 @S  
  93.non- sampling risk 非抽样风险 $)d34JM  
  94.sampling unit 抽样单位 8\jsGN.$JZ  
  95.statistical sampling 统计抽样 # 7KR`H  
  96.tolerable error 可容忍误差 `$q0fTz  
  97.the risk of under reliance 信赖不足风险 p6ryUJc6  
  98.the risk of over reliance 信赖过度风险 Mq_P'/  
  99.the risk of incorrect rejection 误拒风险 bD-OEB  
  100. the risk of incorrect acceptance 误受风险 ,5AEtoF  
  101.working trial balance 试算平衡表 R`B} T<*  
  102.index and cross-referencing 索引和交叉索引 5Vai0Qfcu:  
  103.cash receipt 现金收入 *]nk{jo2  
  104.cash disbursement 现金支出 9!.S9[[N  
  105.bank statement 银行对账单 Eu%E2A|`I  
  106.bank reconciliation 银行存款余额调节表 UD9JE S,  
  107.balance sheet date 资产负债表日 A4rkwM  
  108.net realizable value 可变现净值 &xp]9$  
  109.storeroom 仓库 rinTB| 5  
  110.sale invoice 销售发票 Ejnk\8:  
  111.price list 价目表 CyXaHO  
  112.positive confirmation request 积极式询证函 0& ?L%Y  
  113.negative confirmation request 消极式询证函 #T@k(Bz{L  
  114.purchase requisition 请购单 {|B[[W\TN  
  115.receiving report 验收报告 /y6I I$AvM  
  116.gross margin 毛利 ZT8LMPC  
  117.manufacturing overhead 制造费用 |sEuhP\A3  
  118.material requisition 领料单 B{p74 >  
  119.inventory-taking 存货盘点 >]o>iOz;]  
  120.bond certificate 债券 ~Yc!~Rz  
  121.stock certificate 股票 1g jGaC  
  122.audit report 审计报告 ~O]{m,)n  
  123.entity 被审计单位 ;--D?Gs]Qr  
  124.addressee of the audit report 审计报告的收件人 %?Q&a ]  
  125.unqualified opinion 无保留意见 .Lu3LVS  
  126.qualified opinion 保留意见 s+z5"3'n  
  127.disclaimer of opinion 无法表示意见 IW-|"5?9'  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +L@\/= ;G  
  A (2)absorbed overhead 已吸收制造费用 tU *`X(;  
  A (3)absorption costing 吸收成本计算 ia3!&rZ  
  A (4)account 账户,报表   UtQCTNjC{  
  A (5)accounting postulate 会计假设   EVC]B}  
  A (6)accounting series release 会计公告文件   B< HN$/  
  A (7)accounting valuation 会计计价   i0J`{PbI  
  A (8)account sale 承销清单 v`]y:Ku|wR  
  A (9)accountability concept 经营责任概念   ~>P(nI  
  A (10)accountancy 会计职业   29m$ S7[  
  A (11)accountant 会计师   g/i%XTX>  
  A (12)accounting 会计   pf%; *  
  A (13)agency cost 代理成本   Tu5p`p3-j  
  A (14)accounting bases 会计基础   xGOVMo +  
  A (15)accounting manual 会计手册   9!kp3x/`  
  A (16)accounting period 会计期间   `xx3JQv[  
  A (17)accounting policies 会计方针   @|bJMi  
  A (18)accounting rate of return 会计报酬率   "a3?m)  
  A (19)accounting reference date 会计参照日   VR\}*@pNp  
  A (20)accounting reference period 会计参照期间   /lh1sHgD  
  A (21)accrual concept 应计概念   +r9neS.l  
  A (22)accrual expenses 应计费用   E31Yk D.A  
  A (23)acid test ration 速动比率(酸性测试比率)   #dD0vYT&od  
  A (24)acquisition 购置   t\TxK7i  
  A (25)acquisition accounting 收购会计    I)s_f5'  
  A (26)activity based accounting 作业基础成本计算   TdT`V f  
  A (27)adjusting events 调整事项   x+;y0`oL  
  A (28)administrative expenses 行政管理费   +l.LwA  
  A (29)advice note 发货通知   WglpWp)  
  A (30)amortization 摊销   08D:2 z1z  
  A (31)analytical review 分析性检查   rHk,OC  
  A (32)annual equivalent cost 年度等量成本法    m l@% H  
  A (33)annual report and accounts 年度报告和报表   8FZC0j.^DH  
  A (34)appraisal cost 检验成本   [HUK 9hG  
  A (35)appropriation account 盈余分配账户   IV1Y+Z )  
  A (36)articles of association 公司章程细则   %5DM ew  
  A (37)assets 资产   3,X8 5`v^  
  A (38)assets cover 资产保障   ]61HQ  
  A (39)asset value per share 每股资产价值   SM2N3"\  
  A (40)associated company 联营公司   'W>y v  
  A (41)attainable standard 可达标准   S^| U"  
-A=3W3:C  
 A (42)attributable profit 可归属利润   8 H3u"  
  A (43)audit 审计   '$EyVu!  
  A (44)audit report 审计报告   /&_ q"y9  
  A (45)auditing standards 审计准则   nMfR< %r  
  A (46)authorized share capital 额定股本   k_ywwkG9lU  
  A (47)available hours 可用小时   E*wG5] at  
  A (48)avoidable costs 可避免成本 I,`;#Q)nx  
  B (49)back-to-back loan 易币贷款   T93st<F=R  
  B (50)backflush accounting 倒退成本计算   YOj&1ymBZ  
  B (51)bad debts 坏帐   odC"#Rb  
  B (52)bad debts ratio 坏帐比率   cofdDHXfQI  
  B (53)bank charges 银行手续费   +^&i(7a[?  
  B (54)bank overdraft 银行透支   ?6hd(^  
  B (55)bank reconciliation 银行存款调节表   a]xGzv5  
  B (56)bank statement 银行对账单   `b]wyP  
  B (57)bankruptcy 破产   !H[01  
  B (58)basis of apportionment 分摊基础   'GX x|.  
  B (59)batch 批量   =QbOvIq  
  B (60)batch costing 分批成本计算   Y_n3O@,  
  B (61)beta factor B(市场)风险因素   hITYBPqRO  
  B (62)bill 账单   E2YVl%.  
  B (63)bill of exchange 汇票   '`. -75T  
  B (64)bill of landing 提单   4,Oa(b  
  B (65)bill of materials 用料预计单   F:q8.^HTJ  
  B (66)bill payable 应付票据   o3GkTn O  
  B (67)bill receivable 应收票据   19c_=$mV  
  B (68)bin card 存货记录卡   _aF8Us  
  B (69)bonus 红利   }+G5i_a  
  B (70)book-keeping 薄记   9==4T$nM[  
  B (71)Boston classification 波士顿分类   ,aGIq. *v  
  B (72)breakeven chart 保本图   8ih_S2Cd  
  B (73)breakeven point 保本点   9__B!vw:  
  B (74)breaking-down time 复位时间   O(!; 7v}  
  B (75)budget 预算   L8!yP.3   
  B (76)budget center 预算中心   9+PA yI#w  
  B (77)budget cost allowance 预算成本折让   T *PEUq  
  B (78)budget manual 预算手册   saQs<1  
  B (79)budget period 预算期间   D4|Ajeo;1  
  B (80)budgetary control 预算控制   I`rN+c:  
  B (81)budgeted capacity 预算生产能力   (d D7"zQ  
  B (82)burden 制造费用   sxph#E%  
  B (83)business center 经营中心   KK2YT/K$SG  
  B (84)business entity 营业个体   }r,xx{.u7  
  B (85)business unit 经营单位   OuEcoIK  
 B (86)buy-out management 管理性购买产权   CfP-oFHoQ  
  B (87)by-product 副产品 L 6fbR-&Lt  
  C (88)called-up share capital 催缴股本   R=D}([pi  
  C (89)capacity 生产能力   X&LJ"ahK  
  C (90)capacity ratios 生产能力比率   AWx@Z7\z"g  
  C (91)capital 资本   W 02z}"#  
  C (92)capital assets pricing model资本资产计价模式   *fI n<Cc  
  C (93)capital commitment 承诺资本   oYTLC@98}  
  C (94)capital employed 已运用的资本   ".$kOH_:  
  C (95)capital expenditure 资本支出   gh\u@#$8  
  C (96)capital expenditureauthorization 资本支出核准   " )\V  
  C (97)capital expenditure control 资本支出控制   f$kbb 6juL  
  C (98)capital expenditure proposal资本支出申请   G?=&\fg_:  
  C (99)capital funding planning 资本基金筹集计划   *pSnEWwE  
  C (100)capital gain 资本收益   2EZ7Vdz2  
  C (101)capital investment appraisal资本投资评估   '@ Y @Fs  
  C (102)capital maintenance 资本保全   AG9DJ{T  
  C (103)capital resource planning 资本资源计划   5[jS(1a`c  
  C (104)capital surplus 资本盈余   l&U$L N$*e  
  C (105)capital turnover 资本周转率   %<a3[TQd`\  
  C (106)card 记录卡   yq[/9PciA  
  C (107)cash 现金   3en6 7l  
  C (108)cash account 现金账户   S`zu.8%5  
  C (109)cash book 现金账薄   Nc{&AV8Y_v  
  C (110)cash cow 金牛产品   #)xlBq4cZ  
  C (111)cash flow 现金流量   LO)!Fj4|  
  C (112)cash discounted 现金贴现   `N.:3]B t  
  C (113)cash flow budget 现金流量预算   Z'y&11  
  C (114)cash flow statement 现金流量表   =<p=?16 x  
  C (115)cash ledger 现金分类账   t,JX6ni  
  C (116)cash limit 现金限额   {.A N4  
  C (117)CCA 现时成本会计   /KF@Un_Ow  
  C (118)center 中心   I[ \7Bf  
  C (119)changeover time 变更时间   f7\X3v2W}3  
  C (120)chartered entity 特许经济个体   g =Xy{Vm  
  C (121)cheque 支票   9t)Hi qj  
  C (122)cheque register 支票登记薄   =Q<7[  
  C (123)coin analysis 零钱分类   iJ^}{-  
  C (124)classification 分类   rC_1f3A  
  C (125)clock card 工时卡   Kmaz"6A  
  C (126)code 代码   E~fb #6  
  C (127)commitment accounting 承诺确认会计   E]/2 u3p  
  C (128)common cost 共同成本   0>td[f  
  C (129)company limited byguarantee 有限担保责任公司   d wG!]j>:_  
C (130)company limited shares 股份有限公司   W-#DEU 7_  
  C (131)competitive position 竞争能力状况   ;#9?3O s  
  C (132)concept 概念   [O&}Qk  
  C (133)conglomerate 跨行业企业   B t}90#  
  C (134)consistency concept 一致性概念   XK3O,XM  
  C (135)consolidated accounts 合并报表   &T0]tzk*,  
  C (136)consolidation accounting 合并会计   NWFh<  
  C (137)consortium 财团   v9Ii8{ca|  
  C (138)contingency plan 应急计划   6[ 3 K@  
  C (139)contingent liabilities 或有负债   lqmQQ *Z  
  C (140)continuous operation 连续生产   2DFsMT>X  
  C (141)contra 抵消   a dr\l5pWQ  
  C (142)contract cost 合同成本   '#3F Eo  
  C (143)contract costing 合同成本计算   /tj]^QspS  
  C (144)contribution 贡献毛益   T[1iZ  
  C (145)contribution centre 贡献中心   [niFJI sc  
  C (146)contribution chart 贡献图   &(Fm@ksh\  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Qw2-Vv4!"  
  C (148)contribution to salesration 贡献毛益对销售比率   QCZ88 \jX[  
  C (149)control 控制   3\j` g  
  C (150)control account 控制帐户   $RY-yKmi  
  C (151)control limits 控制限度   cb]X27uww  
  C (152)controllability concept 可控制概念   7{O iV}]"  
  C (153)controllable cost 可控制成本   c:.5@eq^  
  C (154)conversion cost 加工成本   d}:- Q?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   !;*flr`/  
  C (156)corporate appraisal 公司评估   /fb}]e]N  
  C (157)corporate planning 公司计划   v5a\}S<(  
  C (158)corporate social reporting 公司社会报告   Ya\:C]   
  C (159)corporation 股份公司   xJ{r9~  
  C (160)cost 成本   L5 `k3ap|  
  C (161)cost account 成本帐户   >JE+g[$@  
  C (162)cost accounting 成本会计   N~=PecQ  
  C (163)cost accounting manual 成本手册   yXDjM2oR/2  
  C (164)cost accounts calendar 成本报表的日历时间   uCB9;+ Hjw  
  C (165)cost adjustment 成本调整   E-C]<{`O  
  C (166)cost allocation 成本分配   a5t&{ajJ  
  C (167)cost apportionment 成本分摊   |X:`o;Uma  
  C (168)cost attribution 成本归属   zX*5yNd  
  C (169)cost audit 成本审计   &}e>JgBe0  
  C (170)cost behaviour 成本性态   iE"]S )  
  C (171)cost benefit analysis 成本效益分析   ,.ivdg( /  
  C (172)cost center 成本中心   J?J4<l9  
  C (173)cost driver 成本动因
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