论坛风格切换切换到宽版
  • 2028阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
?,eq86-M  
`]/0& S  
注会《审计》英语常用词汇 5~i}!n  
&?9~e>.OS  
_Vt CC/  
  1.audit   审计 A_.}- dzF  
  2.attestation   鉴证 J$yJ2 G  
  3.credibility   可信赖程度 R]S!PSoL  
  4.audit of financial statements 财务报表审计 O<?.iF%  
  5.agreed-upon procedures 执行商定程序 ~(.&nysZ-  
  6.high levels of assurance 高水平保证 0y;1D k!  
  7.compilation 编制 nc#} \  
  8.reliability 可靠性 pEG!j ~  
  9.relevance 相关性 AnBD~h h  
  10.professional skepticism 职业谨慎 Nqbm,s  
  11.objectivity 客观性 gI+dyoh  
  12. professional competence 专业胜任能力 |7miT!y8  
  13.Senior/CPA-in-charge 项目经理 lygv#s-T  
  14.audit engagement letter 业务约定书 :l {%H^;1  
  15.recurring audit 连续审计 Uee$5a>(  
  16.the client 委托人 i%r+/D)KvG  
  17.change CPA 更换注册会计 .H86f !=  
  18.the existing CPA 现任注册会计师 MeO2 cy!5q  
  19.the successor CPA 后任注册会计师 ev5m(wR  
  20.the preceding CPA前任注册会计师 RJD(c#r$  
  21.issue the audit report 出具审计报告 -JdNA2P  
  22.expert 专家 ^^[A\'  
  23.the board of directors 董事会 R, U YwI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (S63:q&g  
  25.assess material misstatement risks评估重大错报风险 gt(!I^LHYc  
  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 fvV5G,lD3h  
  27.a general knowledge of —— 初步了解―――的情况 uNvdlY]  
  28.a more knowledge of—— 进一步了解的情况 6J3<k(#:  
  29.the prior year‘s working papers 以前年度工作底稿 TA"gU8YQ  
  30.minutes of meeting 会议纪要 p!`S]\XEB  
  31.business risks 经营风险 iz6+jHu'l  
  32.appropriateness 适当性 K'U=);W  
  33.accounting estimate 会计估计 lnrs4s Km  
  34.management representations 管理层声明 S@WT;Q2Z  
  35.going concern assumption 持续经营假设 !<5Wi)*  
  36.audit plan 审计计划 <im<0;i&e  
  37.significant audit areas 重点审计领域 f;3k Yh^4  
  38.error 错误 xL!@$;J  
  39.fraud舞弊 m]ALW0  
  40.modified or additional procedures 修改或追加审计程序 " 8g\UR"[  
  41.misappropriation of assets 侵占资产 g_(O7  
  42.transactions without substance 虚假交易 Y]"lcr}  
  43.unusual pressures 异常压力 |I=GI]I  
  44.the suspected noncompliance 涉嫌存在违法行为 V6^=[s R  
  45.materialiy 重要性 ?#/~ BZR!  
  46.exceed the materiality level 超过重要性水平 f2i9UZ$=e!  
  47.approach the materiality level 接近重要性水平 cnU()pd  
  48.an acceptably low level 可接受水平 XlxM.;i0H  
  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?a#5R:m  
  50.misstatements or omissions 错报或漏报 7vB  6IF  
  51.aggregate 总计 :gx]zxK  
  52.subsequent events 期后事项 -nGLmMvd  
  53.adjust the financial statements 调整财务报表 d+IN-lR(  
  54.perform additional audit procedures 实施追加的审计程序 TA!6|)BUW  
  55.audit risk 审计风险 6'1Lu1w  
  56.detection risk 检查风险 xHuw ?4  
  57.inappropriate audit opinion 不适当的审计意见 +-MieiKv  
  58.material misstatement 重大的错报 cIXqnb  
  59.tolerable misstatement 可容忍错报 )C0 y<:</  
  60.the acceptable level of detection risk 可接受的检查风险 bMN ]co  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 a}kPc}n\  
  62.simall business 小规模企业 /k=k rAz.  
  63.accounting system 会计系统  y7.oy"  
  64.test of control 控制测试 NV;T*I8O  
  65.walk-through test 穿行测试 lxtt+R  
  66.communication 沟通 -;&-b>b  
  67.flow chart 流程图 &nwk]+,0W#  
  68.reperformance of internal control 重新执行 Z" dU$ ,n  
  69.audit evidence 审计证据 KzLkT7,y+  
  70.substantive procedures 实质性程序 vk|xYDD  
  71.assertions 认定 O+ J0X*&x  
  72.esistence 存在 W-4R;!42  
  73.occurrence 发生 zB#.EW  
  74.completeness 完整性 D<Z ]kR(  
  75.rights and obligations 权利和义务 wRe2sjM  
  76.valuation and allocation 计价和分摊 j.SE'a_  
  77.cutoff 截止 /3qKsv#  
  78.accuracy 准确性 4-W~ 1  
  79.classification 分类 NnO%D^P]  
  80.inspection 检查 E[>A# l53  
  81.supervision of counting 监盘 |:LklpdYe  
  82.observation 观察 L [X "N  
  83.confirmation 函证 }n?D#Pk,  
  84.computation 计算 T)Pr%kF  
  85.analytical procedures 分析程序 <y,c.\c!  
  86.vouch 核对 } v3w-  
  87.trace 追查 iq3TP5%i  
  88.audit sampling 审计抽样 kQO5sX$;  
  89.error 误差 saVX2j6Y  
  90.expected error 预期误差 Q `z2SYz>  
  91.population 总体 ~f?brQ?  
  92.sampling risk 抽样风险 MQl GEJ  
  93.non- sampling risk 非抽样风险 :hDv^D?3  
  94.sampling unit 抽样单位 [ lE^0_+  
  95.statistical sampling 统计抽样 sn yA  
  96.tolerable error 可容忍误差 '$q3Ze  
  97.the risk of under reliance 信赖不足风险 rh6 e  
  98.the risk of over reliance 信赖过度风险 %H=^U8WB  
  99.the risk of incorrect rejection 误拒风险 ,? V YrL  
  100. the risk of incorrect acceptance 误受风险 HnY.=_G  
  101.working trial balance 试算平衡表 \r- v]]_<d  
  102.index and cross-referencing 索引和交叉索引 8,]wOxwqi  
  103.cash receipt 现金收入 zTfl#%  
  104.cash disbursement 现金支出 {R7m qzt  
  105.bank statement 银行对账单 XPMvAZL  
  106.bank reconciliation 银行存款余额调节表 3tCT"UvTD  
  107.balance sheet date 资产负债表日 8D`TN8[W  
  108.net realizable value 可变现净值 -5,+gakSk  
  109.storeroom 仓库 ez[$;>  
  110.sale invoice 销售发票 L.% zs  
  111.price list 价目表 {5JYu  
  112.positive confirmation request 积极式询证函 ,A>cL#Oe  
  113.negative confirmation request 消极式询证函 /D;cm  
  114.purchase requisition 请购单 iy|xF~  
  115.receiving report 验收报告 d@{#F"o  
  116.gross margin 毛利 cp4~`X  
  117.manufacturing overhead 制造费用 P$"s*otr  
  118.material requisition 领料单 X^d}eWP`I  
  119.inventory-taking 存货盘点 BJnysQ  
  120.bond certificate 债券 lk4$c1ao2@  
  121.stock certificate 股票 `k3sl 0z%  
  122.audit report 审计报告 0D}k ^W  
  123.entity 被审计单位 'o1lJ?~kH  
  124.addressee of the audit report 审计报告的收件人 *)Pb-c  
  125.unqualified opinion 无保留意见 +@anYtv%7  
  126.qualified opinion 保留意见 E=qfI>2U&  
  127.disclaimer of opinion 无法表示意见 uo7[T*<Q  
  128.adverse opinion 否定意见
1N+ju"2R  
|O[ I=!  
A (1)ABC 作业基础成本计算   cxnEcX\   
  A (2)absorbed overhead 已吸收制造费用 pB,l t6  
  A (3)absorption costing 吸收成本计算 z<8WN[fB  
  A (4)account 账户,报表   10m`LG  
  A (5)accounting postulate 会计假设   QX+&[G!DZH  
  A (6)accounting series release 会计公告文件   [`bA,)y"  
  A (7)accounting valuation 会计计价   .wkW<F7  
  A (8)account sale 承销清单 z O6Sl[)  
  A (9)accountability concept 经营责任概念   jgT *=/GH2  
  A (10)accountancy 会计职业   (_eM:H=e>  
  A (11)accountant 会计师   %6TS_IpJ  
  A (12)accounting 会计   f&C]}P  
  A (13)agency cost 代理成本   oC(.u?  
  A (14)accounting bases 会计基础   C40W@*6S2  
  A (15)accounting manual 会计手册   NeniQeR   
  A (16)accounting period 会计期间   &P gk$e%>  
  A (17)accounting policies 会计方针   ?cgb3^R'  
  A (18)accounting rate of return 会计报酬率   M[^EHa<i  
  A (19)accounting reference date 会计参照日   FK;2u $:  
  A (20)accounting reference period 会计参照期间   pYX!l:hk  
  A (21)accrual concept 应计概念   mWH;-F*%  
  A (22)accrual expenses 应计费用   Ol*|J  
  A (23)acid test ration 速动比率(酸性测试比率)   {\ogw 0X  
  A (24)acquisition 购置   &e5,\TQ  
  A (25)acquisition accounting 收购会计   V#V<Kz  
  A (26)activity based accounting 作业基础成本计算   .a}!!\@  
  A (27)adjusting events 调整事项   6o]>lQ}  
  A (28)administrative expenses 行政管理费   Fj1'z5$  
  A (29)advice note 发货通知   N0UZ%,h\  
  A (30)amortization 摊销   u{|^5%)  
  A (31)analytical review 分析性检查   USbFUHdDc  
  A (32)annual equivalent cost 年度等量成本法   `B7?F$J  
  A (33)annual report and accounts 年度报告和报表   #=I5_u  
  A (34)appraisal cost 检验成本   y_{v&AGmgm  
  A (35)appropriation account 盈余分配账户   n;~6'f xe  
  A (36)articles of association 公司章程细则   tdn|mX#  
  A (37)assets 资产   TU?$yNE  
  A (38)assets cover 资产保障   4_o+gG%HaM  
  A (39)asset value per share 每股资产价值   wK  Je^7  
  A (40)associated company 联营公司   \w2X.2b.F  
  A (41)attainable standard 可达标准    BXLw  
^c:I]_Ww  
 A (42)attributable profit 可归属利润   8 <Ex `  
  A (43)audit 审计    ie <m)  
  A (44)audit report 审计报告   q ?m<9`  
  A (45)auditing standards 审计准则   P@Av/r  
  A (46)authorized share capital 额定股本   _sIr'sR~  
  A (47)available hours 可用小时   (0zYS_m A  
  A (48)avoidable costs 可避免成本 hr/|Fn+kA  
  B (49)back-to-back loan 易币贷款   iI!g1  
  B (50)backflush accounting 倒退成本计算   da5fKK/s  
  B (51)bad debts 坏帐   -d6PXf5  
  B (52)bad debts ratio 坏帐比率   pNc4o@-  
  B (53)bank charges 银行手续费   }62 Q{>`  
  B (54)bank overdraft 银行透支   n$3w=9EX *  
  B (55)bank reconciliation 银行存款调节表   $TavvO%#  
  B (56)bank statement 银行对账单   );fPir?+  
  B (57)bankruptcy 破产   $>=w<=r|;  
  B (58)basis of apportionment 分摊基础   WmZ,c_  
  B (59)batch 批量   }xytV5a^  
  B (60)batch costing 分批成本计算   5S&^mj-9  
  B (61)beta factor B(市场)风险因素   10$:^  
  B (62)bill 账单   _)^`+{N<  
  B (63)bill of exchange 汇票   yb'v*B ]  
  B (64)bill of landing 提单   d x"9jFn  
  B (65)bill of materials 用料预计单   =B ts  
  B (66)bill payable 应付票据   8iN@n8O  
  B (67)bill receivable 应收票据   txy'7t  
  B (68)bin card 存货记录卡   jN2Xoh9  
  B (69)bonus 红利   [3io6XG x@  
  B (70)book-keeping 薄记   n16TQe"8  
  B (71)Boston classification 波士顿分类   i|G /x  
  B (72)breakeven chart 保本图   P !~B07y  
  B (73)breakeven point 保本点   3E:+DF-Z\  
  B (74)breaking-down time 复位时间   )-S;j)(+  
  B (75)budget 预算   8Tm/gzx  
  B (76)budget center 预算中心   %YI!{  
  B (77)budget cost allowance 预算成本折让   Ox+}JB [  
  B (78)budget manual 预算手册   J*]JH{  
  B (79)budget period 预算期间   t 2&}  
  B (80)budgetary control 预算控制   6G>bZ+  
  B (81)budgeted capacity 预算生产能力   " { Nw K  
  B (82)burden 制造费用   wm/>_  
  B (83)business center 经营中心   <F+9#-  
  B (84)business entity 营业个体   k1M?6TW&  
  B (85)business unit 经营单位   [`=:uUf3  
 B (86)buy-out management 管理性购买产权   2T}FX4 '  
  B (87)by-product 副产品 mNr<=Z%b  
  C (88)called-up share capital 催缴股本   a1A3uP  
  C (89)capacity 生产能力   0p!N'7N  
  C (90)capacity ratios 生产能力比率    `/eh  
  C (91)capital 资本   W[.UM  
  C (92)capital assets pricing model资本资产计价模式   'pl){aL`@u  
  C (93)capital commitment 承诺资本   Kw,ln<)2  
  C (94)capital employed 已运用的资本   q<?r5H5  
  C (95)capital expenditure 资本支出   ;q" ,Bs  
  C (96)capital expenditureauthorization 资本支出核准   mS >I#?  
  C (97)capital expenditure control 资本支出控制   KPs @v@5M  
  C (98)capital expenditure proposal资本支出申请   gBXJ/BW$y  
  C (99)capital funding planning 资本基金筹集计划   D[CEg2$y  
  C (100)capital gain 资本收益   =!PUKa3f<  
  C (101)capital investment appraisal资本投资评估   }}~ t! /x  
  C (102)capital maintenance 资本保全   p|R]/C0f  
  C (103)capital resource planning 资本资源计划   DqlspT  
  C (104)capital surplus 资本盈余   `jH0FJQ  
  C (105)capital turnover 资本周转率   )lB*] n`Z]  
  C (106)card 记录卡   Op:7Ed T#  
  C (107)cash 现金   LQ=Fck~[r  
  C (108)cash account 现金账户   &?B\(?*  
  C (109)cash book 现金账薄   Ov8{ny  
  C (110)cash cow 金牛产品   QzA/HP a  
  C (111)cash flow 现金流量   h*?/[XY  
  C (112)cash discounted 现金贴现   sK`pV8&xq  
  C (113)cash flow budget 现金流量预算   *saO~.-;4  
  C (114)cash flow statement 现金流量表   O,!4 W\s  
  C (115)cash ledger 现金分类账   [:C!g#o  
  C (116)cash limit 现金限额   t&Z:G<;  
  C (117)CCA 现时成本会计   8sxH)"S  
  C (118)center 中心   }8&L?B;90  
  C (119)changeover time 变更时间   t!}?nw%$  
  C (120)chartered entity 特许经济个体   ]; G$~[  
  C (121)cheque 支票   H1g"09?h6o  
  C (122)cheque register 支票登记薄   oi}\;TG  
  C (123)coin analysis 零钱分类   vt-5 3fa|  
  C (124)classification 分类   3ZU<u;  
  C (125)clock card 工时卡   ?$ FvE4!n  
  C (126)code 代码   ,R;wk=k  
  C (127)commitment accounting 承诺确认会计   EL-1o0 2-  
  C (128)common cost 共同成本   cE0Kvqe`  
  C (129)company limited byguarantee 有限担保责任公司   xT1{O`  
C (130)company limited shares 股份有限公司   ;yK:.Vg  
  C (131)competitive position 竞争能力状况   9Fm><,0'u  
  C (132)concept 概念   #3act )m  
  C (133)conglomerate 跨行业企业   B#;yko  
  C (134)consistency concept 一致性概念   YKs^aQm#  
  C (135)consolidated accounts 合并报表   Ws(#ThA  
  C (136)consolidation accounting 合并会计   DV!) n 6  
  C (137)consortium 财团   '^Ce9r}  
  C (138)contingency plan 应急计划   j (maj  
  C (139)contingent liabilities 或有负债   /R44x\nhr  
  C (140)continuous operation 连续生产   7lz"^  
  C (141)contra 抵消   y*Wl(w3  
  C (142)contract cost 合同成本   )q+9_KU q  
  C (143)contract costing 合同成本计算   sd~T  
  C (144)contribution 贡献毛益   y*5bF 0  
  C (145)contribution centre 贡献中心   d^.fB+)A3  
  C (146)contribution chart 贡献图   `[5QouPV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E64d6z^7u  
  C (148)contribution to salesration 贡献毛益对销售比率   ~ -hH#5  
  C (149)control 控制   H:HJHd"W  
  C (150)control account 控制帐户   H |iY<7@  
  C (151)control limits 控制限度   4aQb+t,  
  C (152)controllability concept 可控制概念   13nXvYo'  
  C (153)controllable cost 可控制成本   ]o]*&[C  
  C (154)conversion cost 加工成本   h .Iscr^~  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?"[h P=3J  
  C (156)corporate appraisal 公司评估   va/$dD9  
  C (157)corporate planning 公司计划   ^l\^\ >8  
  C (158)corporate social reporting 公司社会报告   U:.  
  C (159)corporation 股份公司   $lMEZt8A  
  C (160)cost 成本   :3x|U,wC  
  C (161)cost account 成本帐户   ,,>b=r_r&  
  C (162)cost accounting 成本会计   " '/$ZpY  
  C (163)cost accounting manual 成本手册   yS[Z%]bvU  
  C (164)cost accounts calendar 成本报表的日历时间   P]G`Y>#$r  
  C (165)cost adjustment 成本调整   -a[] #v9  
  C (166)cost allocation 成本分配   IJA WG  
  C (167)cost apportionment 成本分摊   /WJ*ro]Hd$  
  C (168)cost attribution 成本归属   WurpHOJt+  
  C (169)cost audit 成本审计   93npzpge  
  C (170)cost behaviour 成本性态   'B>%5'SdD  
  C (171)cost benefit analysis 成本效益分析   oZV=vg5Dq  
  C (172)cost center 成本中心   Ge>%?\  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个