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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 A[`2Mnj  
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  1.audit   审计 $>zqCi2tB<  
  2.attestation   鉴证 LMNmG]#!  
  3.credibility   可信赖程度 cEIs9;  
  4.audit of financial statements 财务报表审计 k+zskfo  
  5.agreed-upon procedures 执行商定程序 Ri>ZupQ6  
  6.high levels of assurance 高水平保证  Cwl:  
  7.compilation 编制 9 /=+2SZ  
  8.reliability 可靠性 WIN3*z7oW  
  9.relevance 相关性 4>Y*owa4  
  10.professional skepticism 职业谨慎 s &f\gp1  
  11.objectivity 客观性 BZ,{gy7g7X  
  12. professional competence 专业胜任能力 :_h#A }8Xd  
  13.Senior/CPA-in-charge 项目经理 LvMA('4  
  14.audit engagement letter 业务约定书 {(l,Uhxl""  
  15.recurring audit 连续审计 ovZ!}  
  16.the client 委托人 ,hWuAu6.L  
  17.change CPA 更换注册会计 r)Ja\ ;  
  18.the existing CPA 现任注册会计师 lV9   
  19.the successor CPA 后任注册会计师 'A9Z ((  
  20.the preceding CPA前任注册会计师 qFI19`?8 E  
  21.issue the audit report 出具审计报告 *6G@8TIh  
  22.expert 专家 ;?y~ h$  
  23.the board of directors 董事会 buDz]ec b  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }nptmc  
  25.assess material misstatement risks评估重大错报风险 L9]d$ r"  
  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 Z^J 7r&\V  
  27.a general knowledge of —— 初步了解―――的情况 ?K Wo1  
  28.a more knowledge of—— 进一步了解的情况 $WO{!R  
  29.the prior year‘s working papers 以前年度工作底稿 pq:[`   
  30.minutes of meeting 会议纪要 dsg-;*%  
  31.business risks 经营风险 {$V2L4  
  32.appropriateness 适当性 &(m01  
  33.accounting estimate 会计估计 +~sqv?8  
  34.management representations 管理层声明 z3{Cp:Mn  
  35.going concern assumption 持续经营假设 k\r^GB  
  36.audit plan 审计计划 O=jzz&E+  
  37.significant audit areas 重点审计领域 e>P>DmlW  
  38.error 错误 gfKv$~  
  39.fraud舞弊 j@{B 8  
  40.modified or additional procedures 修改或追加审计程序 !;Ke#E_d  
  41.misappropriation of assets 侵占资产 A1*\ \[  
  42.transactions without substance 虚假交易 T uC  
  43.unusual pressures 异常压力 :x3xeVt Y  
  44.the suspected noncompliance 涉嫌存在违法行为 j.[W] EfL~  
  45.materialiy 重要性 r5y*SoD!  
  46.exceed the materiality level 超过重要性水平 1B@7#ozWA?  
  47.approach the materiality level 接近重要性水平 !Sl_qL  
  48.an acceptably low level 可接受水平 bq9/ d4  
  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 G=LK irj(  
  50.misstatements or omissions 错报或漏报 &A=c[pc  
  51.aggregate 总计  $ Tal.  
  52.subsequent events 期后事项 +.gj/uy*  
  53.adjust the financial statements 调整财务报表 #N;&^El  
  54.perform additional audit procedures 实施追加的审计程序 biS{.  
  55.audit risk 审计风险 c& K`t  
  56.detection risk 检查风险 L#%)@  
  57.inappropriate audit opinion 不适当的审计意见 l&5Tft  
  58.material misstatement 重大的错报 /.~zk(-&h  
  59.tolerable misstatement 可容忍错报 6  $`l  
  60.the acceptable level of detection risk 可接受的检查风险 06?d#{?M1o  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Er - rm  
  62.simall business 小规模企业 <+<Nsza  
  63.accounting system 会计系统 [,{Nu EI  
  64.test of control 控制测试 n TD4^'  
  65.walk-through test 穿行测试 nFWiS~(#sW  
  66.communication 沟通 s5V|.R  
  67.flow chart 流程图 "x nULQK  
  68.reperformance of internal control 重新执行 8m?cvI  
  69.audit evidence 审计证据 g+7j?vC{'  
  70.substantive procedures 实质性程序 D]5j?X'  
  71.assertions 认定 #. 71O#!  
  72.esistence 存在 QMy1!:Z&!  
  73.occurrence 发生 i5|)|x3  
  74.completeness 完整性 4a W[`  
  75.rights and obligations 权利和义务 (g&@E(@]?  
  76.valuation and allocation 计价和分摊 wk{]eD%  
  77.cutoff 截止 2H`>Kj  
  78.accuracy 准确性 ZU vc|5]  
  79.classification 分类 a!f71k r  
  80.inspection 检查 @ 2On`~C`  
  81.supervision of counting 监盘 VGc.yM)& j  
  82.observation 观察 *aq"c9  
  83.confirmation 函证 0g~Cd p  
  84.computation 计算 nB 0KDt_  
  85.analytical procedures 分析程序 U$S{j&?  
  86.vouch 核对 i52JY&N  
  87.trace 追查 EB@rIvUi,  
  88.audit sampling 审计抽样 FGhnK'  
  89.error 误差 *_P'>V#p  
  90.expected error 预期误差 g)!q4 -q  
  91.population 总体 |>1#)cONW  
  92.sampling risk 抽样风险 6!N2B[9  
  93.non- sampling risk 非抽样风险 Z$B%V t  
  94.sampling unit 抽样单位 "rfBYl`  
  95.statistical sampling 统计抽样 gdg``U;)p  
  96.tolerable error 可容忍误差 mD|Q+~=|e  
  97.the risk of under reliance 信赖不足风险 +zXcTT[V  
  98.the risk of over reliance 信赖过度风险 -f1lu*3\  
  99.the risk of incorrect rejection 误拒风险 }Oqt=Wm  
  100. the risk of incorrect acceptance 误受风险 BR_fOIDc  
  101.working trial balance 试算平衡表 - P "  
  102.index and cross-referencing 索引和交叉索引 &|#,Bsk"@  
  103.cash receipt 现金收入 fJ6Q:7  
  104.cash disbursement 现金支出 4#:C t* f  
  105.bank statement 银行对账单 z`NJelcuz\  
  106.bank reconciliation 银行存款余额调节表 B@#vS=g  
  107.balance sheet date 资产负债表日 `C$QR 8  
  108.net realizable value 可变现净值 6'.)z ,ts  
  109.storeroom 仓库 [_}8Vv&6  
  110.sale invoice 销售发票 /5Vv5d/Z4!  
  111.price list 价目表 d+6q% U  
  112.positive confirmation request 积极式询证函 mIPDF1= )  
  113.negative confirmation request 消极式询证函 #k[Y(_  
  114.purchase requisition 请购单 M%RH4%NZ0  
  115.receiving report 验收报告 Z9*@w`x^u  
  116.gross margin 毛利 fL("MDt  
  117.manufacturing overhead 制造费用 >>"@ 0tO  
  118.material requisition 领料单 > _G'o  
  119.inventory-taking 存货盘点 0Wc_m;  
  120.bond certificate 债券 7%[ YX  
  121.stock certificate 股票 O%6D2d  
  122.audit report 审计报告 EziGkbpd@  
  123.entity 被审计单位 JIHIKH-#  
  124.addressee of the audit report 审计报告的收件人 "@|rU4Y  
  125.unqualified opinion 无保留意见 /{[p?7x>  
  126.qualified opinion 保留意见 =BJe}AV  
  127.disclaimer of opinion 无法表示意见 M*C1QQf\N  
  128.adverse opinion 否定意见
B !wr}]  
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A (1)ABC 作业基础成本计算   MJCz %z K  
  A (2)absorbed overhead 已吸收制造费用  q*C-DiV  
  A (3)absorption costing 吸收成本计算 qQ6@43TC  
  A (4)account 账户,报表   jSRi  
  A (5)accounting postulate 会计假设   wh2E$b(-  
  A (6)accounting series release 会计公告文件   Hl'AnxE  
  A (7)accounting valuation 会计计价   ^ ,)nuU y  
  A (8)account sale 承销清单 Aon.Y Z  
  A (9)accountability concept 经营责任概念   wA)n ryXV  
  A (10)accountancy 会计职业   @A<~bod  
  A (11)accountant 会计师   @K}h4Yok  
  A (12)accounting 会计   ^".6~{  
  A (13)agency cost 代理成本   N9y+P sh  
  A (14)accounting bases 会计基础   F6b;qb6n  
  A (15)accounting manual 会计手册   ?STO#<a  
  A (16)accounting period 会计期间   F?0Q AA  
  A (17)accounting policies 会计方针   7,8TMd1`M  
  A (18)accounting rate of return 会计报酬率    qm enj  
  A (19)accounting reference date 会计参照日   s&<76kwl  
  A (20)accounting reference period 会计参照期间   RCxwiZaf33  
  A (21)accrual concept 应计概念   ):}A Quy]  
  A (22)accrual expenses 应计费用   8OO[Le]1  
  A (23)acid test ration 速动比率(酸性测试比率)   WwWCN N~}  
  A (24)acquisition 购置   GCX?W`  
  A (25)acquisition accounting 收购会计   45$aq~%as  
  A (26)activity based accounting 作业基础成本计算   0 0|!g"E>$  
  A (27)adjusting events 调整事项   AT1{D!b  
  A (28)administrative expenses 行政管理费   t 7sEY  
  A (29)advice note 发货通知   ry@p  
  A (30)amortization 摊销   ^U96p0H"T  
  A (31)analytical review 分析性检查   a2kAZCQ  
  A (32)annual equivalent cost 年度等量成本法   P=\Hi.]%  
  A (33)annual report and accounts 年度报告和报表   ?r5a*  
  A (34)appraisal cost 检验成本   3K/ 'K[~  
  A (35)appropriation account 盈余分配账户   xU}J6 Tv  
  A (36)articles of association 公司章程细则   (/!@ -]1  
  A (37)assets 资产   79-5 0}A  
  A (38)assets cover 资产保障   5J1a8RBR  
  A (39)asset value per share 每股资产价值   Kp1 F"!  
  A (40)associated company 联营公司   Ap;^ \5  
  A (41)attainable standard 可达标准   qDhZC*"9#D  
}gB^C3b6  
 A (42)attributable profit 可归属利润   %y*'bS  
  A (43)audit 审计   t~nW&]E  
  A (44)audit report 审计报告   Dhfor+Epy  
  A (45)auditing standards 审计准则   V@TA~'$|  
  A (46)authorized share capital 额定股本   o_[~{@RoR  
  A (47)available hours 可用小时   v\qyDZVV  
  A (48)avoidable costs 可避免成本 YnW9uy5  
  B (49)back-to-back loan 易币贷款   3Co1bY:  
  B (50)backflush accounting 倒退成本计算   7 ,V_5M;t  
  B (51)bad debts 坏帐   }[MkJ21!  
  B (52)bad debts ratio 坏帐比率   apgKC;  
  B (53)bank charges 银行手续费   q5@Nd3~h  
  B (54)bank overdraft 银行透支   >!{8)ti  
  B (55)bank reconciliation 银行存款调节表   ^tWSu?9  
  B (56)bank statement 银行对账单   W 1t_P&i  
  B (57)bankruptcy 破产   V[kn'QkWv  
  B (58)basis of apportionment 分摊基础   81(\8#./  
  B (59)batch 批量   lA;^c)  
  B (60)batch costing 分批成本计算   E|SmvIV-  
  B (61)beta factor B(市场)风险因素   p9mGiK4!  
  B (62)bill 账单   &0:Gj3`  
  B (63)bill of exchange 汇票   4xg1[Z%:  
  B (64)bill of landing 提单   ~ _tK.m3  
  B (65)bill of materials 用料预计单   !|]k2=+I  
  B (66)bill payable 应付票据   qLc&.O.=  
  B (67)bill receivable 应收票据   ;C , g6{  
  B (68)bin card 存货记录卡   5 wN)N~JE  
  B (69)bonus 红利   burSb:JF  
  B (70)book-keeping 薄记   aI`d  
  B (71)Boston classification 波士顿分类   Fm6]mz%~u#  
  B (72)breakeven chart 保本图   9F6dKPN:  
  B (73)breakeven point 保本点   61OlnmvE  
  B (74)breaking-down time 复位时间    E<0Mluk  
  B (75)budget 预算   Cw kQhj?  
  B (76)budget center 预算中心   qe(C>qjMbG  
  B (77)budget cost allowance 预算成本折让   $=  2[Q  
  B (78)budget manual 预算手册   QMrH%Y  
  B (79)budget period 预算期间   /6yVbo"  
  B (80)budgetary control 预算控制   SkVah:cF-  
  B (81)budgeted capacity 预算生产能力   Z?3B1o9  
  B (82)burden 制造费用   IB 4L(n1  
  B (83)business center 经营中心   T g3MPa#g  
  B (84)business entity 营业个体   ^^tTA^  
  B (85)business unit 经营单位   K V?+9qa,  
 B (86)buy-out management 管理性购买产权   PU B0H  
  B (87)by-product 副产品 KV9~L`=]i  
  C (88)called-up share capital 催缴股本   a>,_o(]cW  
  C (89)capacity 生产能力   yv>uzb`N  
  C (90)capacity ratios 生产能力比率   P c5C*{C  
  C (91)capital 资本   KbK!4  
  C (92)capital assets pricing model资本资产计价模式   Nlwt}7  
  C (93)capital commitment 承诺资本   bJR\d0Z  
  C (94)capital employed 已运用的资本   F{.g05^y  
  C (95)capital expenditure 资本支出   ]~f-8!$$R  
  C (96)capital expenditureauthorization 资本支出核准   7M5H vG#w%  
  C (97)capital expenditure control 资本支出控制   p} eO  
  C (98)capital expenditure proposal资本支出申请   FYefn3b  
  C (99)capital funding planning 资本基金筹集计划   Sz')1<  
  C (100)capital gain 资本收益   )"M;7W?R0  
  C (101)capital investment appraisal资本投资评估   {Dy,|}7s  
  C (102)capital maintenance 资本保全   ,pf\g[tz  
  C (103)capital resource planning 资本资源计划   QyZ' %T5J  
  C (104)capital surplus 资本盈余   sE|8a  
  C (105)capital turnover 资本周转率   ;4/ n~  
  C (106)card 记录卡   9(vp`Z8B4  
  C (107)cash 现金   (dO0`wfM  
  C (108)cash account 现金账户   1<lf o^B  
  C (109)cash book 现金账薄   a[ sdYZ  
  C (110)cash cow 金牛产品   Xa$%`  
  C (111)cash flow 现金流量   xUa9>=JU{  
  C (112)cash discounted 现金贴现   }XpZgd$  
  C (113)cash flow budget 现金流量预算   ;G"!y<F  
  C (114)cash flow statement 现金流量表   mRGr+m  
  C (115)cash ledger 现金分类账   SNSoV3|k-  
  C (116)cash limit 现金限额   *p0n^XZ% ?  
  C (117)CCA 现时成本会计   6Iz!_  
  C (118)center 中心   Lk^bzW>f  
  C (119)changeover time 变更时间   {CVZ 7tU7]  
  C (120)chartered entity 特许经济个体   7X> @r"9<  
  C (121)cheque 支票   H/8u?OC  
  C (122)cheque register 支票登记薄   fLSDt(c',  
  C (123)coin analysis 零钱分类   0%IZ -])  
  C (124)classification 分类   oq1wU@n  
  C (125)clock card 工时卡   Dsv2p~  
  C (126)code 代码   UX|3LpFX&I  
  C (127)commitment accounting 承诺确认会计   gQY`qz  
  C (128)common cost 共同成本   29|nt1Z  
  C (129)company limited byguarantee 有限担保责任公司   78?{;iNv  
C (130)company limited shares 股份有限公司   >Kl_948  
  C (131)competitive position 竞争能力状况   BZXee>3"  
  C (132)concept 概念   @j%@Z  
  C (133)conglomerate 跨行业企业   f6Y-ss;'  
  C (134)consistency concept 一致性概念   [=Nv=d<[p  
  C (135)consolidated accounts 合并报表   q_BMZEM  
  C (136)consolidation accounting 合并会计   ('d,Sh  
  C (137)consortium 财团   Olt;^> MQ  
  C (138)contingency plan 应急计划   T`<Tj?:^&  
  C (139)contingent liabilities 或有负债   HoWK# Nz\  
  C (140)continuous operation 连续生产   ?A*<Z%}1?  
  C (141)contra 抵消   H{EZ} *{M4  
  C (142)contract cost 合同成本   .uN(44^+x  
  C (143)contract costing 合同成本计算   BI!EmA  
  C (144)contribution 贡献毛益   < mFU T  
  C (145)contribution centre 贡献中心   %6M%PR~u  
  C (146)contribution chart 贡献图   Rx.5;2m  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "(';UFa  
  C (148)contribution to salesration 贡献毛益对销售比率   g0;6}n  
  C (149)control 控制   XJq]l6a:  
  C (150)control account 控制帐户   Z*NTF:6c  
  C (151)control limits 控制限度   !I91kJt7  
  C (152)controllability concept 可控制概念   ]}]+aB  
  C (153)controllable cost 可控制成本   |&bucG=  
  C (154)conversion cost 加工成本   4)L};B=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X~\O]  
  C (156)corporate appraisal 公司评估   -ni@+Dy  
  C (157)corporate planning 公司计划   .=hVto[QC  
  C (158)corporate social reporting 公司社会报告   Lo}/k}3Sx  
  C (159)corporation 股份公司   8S[bt@v  
  C (160)cost 成本   W3%RB[s-  
  C (161)cost account 成本帐户   bV#j@MJ~0  
  C (162)cost accounting 成本会计   0+e 0<'  
  C (163)cost accounting manual 成本手册   c+whpQ=01  
  C (164)cost accounts calendar 成本报表的日历时间   CWd &  
  C (165)cost adjustment 成本调整   ;~`/rh V\  
  C (166)cost allocation 成本分配   Wm)Id_  
  C (167)cost apportionment 成本分摊   OsYZ a`$,  
  C (168)cost attribution 成本归属   2IkyC`  
  C (169)cost audit 成本审计   "`Xbi/i  
  C (170)cost behaviour 成本性态   }XCh>LvX  
  C (171)cost benefit analysis 成本效益分析   qB`%+<)C  
  C (172)cost center 成本中心   >+:cTQ|q  
  C (173)cost driver 成本动因
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