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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 ?C( ' z7  
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  1.audit   审计 P}So>P~2  
  2.attestation   鉴证 -^ ) 0c  
  3.credibility   可信赖程度 3AKT>Wy =  
  4.audit of financial statements 财务报表审计 ~7!=<M W  
  5.agreed-upon procedures 执行商定程序 q|An  
  6.high levels of assurance 高水平保证 &h(>jY7 b;  
  7.compilation 编制 r57&F`{  
  8.reliability 可靠性 xvP=i/SO  
  9.relevance 相关性 $]V,H"  
  10.professional skepticism 职业谨慎 qOA+ao  
  11.objectivity 客观性 YX A|1  
  12. professional competence 专业胜任能力 4*k>M+o/C4  
  13.Senior/CPA-in-charge 项目经理 O$Wi=5  
  14.audit engagement letter 业务约定书 s)Gnj;  
  15.recurring audit 连续审计 N$\'X<{  
  16.the client 委托人 )-98pp7~BB  
  17.change CPA 更换注册会计 J1i{n7f=@  
  18.the existing CPA 现任注册会计师 j -l#n&M  
  19.the successor CPA 后任注册会计师 [}xVz"8V  
  20.the preceding CPA前任注册会计师 #Tc]L<."  
  21.issue the audit report 出具审计报告 gMN>`Z`fV  
  22.expert 专家 H1?t2\V4  
  23.the board of directors 董事会 [NG~FwpRf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }ufzlHD  
  25.assess material misstatement risks评估重大错报风险 cyM9[X4rC  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9((BOq  
  27.a general knowledge of —— 初步了解―――的情况 tcDWx:Q  
  28.a more knowledge of—— 进一步了解的情况 Ck:RlF[6C  
  29.the prior year‘s working papers 以前年度工作底稿 bQU{)W  
  30.minutes of meeting 会议纪要 `ChS$p"A  
  31.business risks 经营风险 Nk.m$  
  32.appropriateness 适当性 D4@).%  
  33.accounting estimate 会计估计 YmrrZ&]q  
  34.management representations 管理层声明 v|!u]!JM  
  35.going concern assumption 持续经营假设 myq@X(K  
  36.audit plan 审计计划 d#-scv}s5  
  37.significant audit areas 重点审计领域 :G.u{cw  
  38.error 错误 gmdJ8$  
  39.fraud舞弊 6?;U[eV  
  40.modified or additional procedures 修改或追加审计程序 :B^YK].  
  41.misappropriation of assets 侵占资产 UL{+mp  
  42.transactions without substance 虚假交易 M~rN17S  
  43.unusual pressures 异常压力 hgYi ,e  
  44.the suspected noncompliance 涉嫌存在违法行为 u+5&^"72,  
  45.materialiy 重要性 tTjadnX  
  46.exceed the materiality level 超过重要性水平 'E\/H17  
  47.approach the materiality level 接近重要性水平 ]%%I=r  
  48.an acceptably low level 可接受水平 |IcA8[  
  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 HbOLf  
  50.misstatements or omissions 错报或漏报 q8m {zSr  
  51.aggregate 总计 Kw%to9 eh)  
  52.subsequent events 期后事项 _4#Mdnh}[  
  53.adjust the financial statements 调整财务报表 Yvi.l6JL  
  54.perform additional audit procedures 实施追加的审计程序 FT F`-}Hz  
  55.audit risk 审计风险 lfJvN  
  56.detection risk 检查风险 f|v5i tO2  
  57.inappropriate audit opinion 不适当的审计意见 W u C2 LM  
  58.material misstatement 重大的错报 8"'Z0 Ey  
  59.tolerable misstatement 可容忍错报 Wg!<V6}  
  60.the acceptable level of detection risk 可接受的检查风险 J-UqH3({Z,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 539f B,  
  62.simall business 小规模企业 ugu|?z*dI  
  63.accounting system 会计系统 {6I)6}w!k  
  64.test of control 控制测试 !:]/MpQ ?  
  65.walk-through test 穿行测试 D'8xP %P  
  66.communication 沟通 g=gM}`X%  
  67.flow chart 流程图 gLDO|ADni  
  68.reperformance of internal control 重新执行 ym_w09   
  69.audit evidence 审计证据 A!^ d8#~.  
  70.substantive procedures 实质性程序 &Z3u(Eb  
  71.assertions 认定 (DIMt-wz  
  72.esistence 存在 vE~>9  
  73.occurrence 发生 7Dt* + +:  
  74.completeness 完整性 A"3"f8P8a  
  75.rights and obligations 权利和义务 Qi=pP/Y  
  76.valuation and allocation 计价和分摊 5i0vli /L  
  77.cutoff 截止 $etw'c0  
  78.accuracy 准确性 EXF|; @-"  
  79.classification 分类 kEYkd@ {  
  80.inspection 检查 APJVD-  
  81.supervision of counting 监盘 "C]v   
  82.observation 观察 SG4)kQ  
  83.confirmation 函证 c{"qrwLA  
  84.computation 计算 al{}_ 1XoU  
  85.analytical procedures 分析程序 NiSybyR$  
  86.vouch 核对 CcJ%; .V,T  
  87.trace 追查 I&J>   
  88.audit sampling 审计抽样 _'mK=`>u  
  89.error 误差 W9rmAQjn  
  90.expected error 预期误差 ,k9x I<i  
  91.population 总体 Z ~3  
  92.sampling risk 抽样风险 3j6Am{9  
  93.non- sampling risk 非抽样风险 $=9g,39  
  94.sampling unit 抽样单位 Im!fZ g  
  95.statistical sampling 统计抽样 4[lym,8C  
  96.tolerable error 可容忍误差 PL|ea~/  
  97.the risk of under reliance 信赖不足风险 MqAN~<l [  
  98.the risk of over reliance 信赖过度风险 @hF$qevX  
  99.the risk of incorrect rejection 误拒风险 ~]Weyb[ N  
  100. the risk of incorrect acceptance 误受风险 N|2PW ~,  
  101.working trial balance 试算平衡表 3P*[ !KI  
  102.index and cross-referencing 索引和交叉索引 Aa`R40yl  
  103.cash receipt 现金收入 -NPX;e$<  
  104.cash disbursement 现金支出 ;S?ei>Q  
  105.bank statement 银行对账单 e9;5.m  
  106.bank reconciliation 银行存款余额调节表 X/f?=U  
  107.balance sheet date 资产负债表日 %BwvA_T'Q  
  108.net realizable value 可变现净值 S }3?  
  109.storeroom 仓库 I]-"Tw  
  110.sale invoice 销售发票 Ew )1O9f  
  111.price list 价目表 4*&2D-8<K  
  112.positive confirmation request 积极式询证函 "rnVPHnQR  
  113.negative confirmation request 消极式询证函 j a' _syn  
  114.purchase requisition 请购单 C <d]0)  
  115.receiving report 验收报告 zXW)v/ ZD  
  116.gross margin 毛利 `D?  &)Y  
  117.manufacturing overhead 制造费用 PVi0|  
  118.material requisition 领料单 Q"s]<MtdS  
  119.inventory-taking 存货盘点 X?$"dqA  
  120.bond certificate 债券 sZ> 0*S  
  121.stock certificate 股票 BC)1FxsGf  
  122.audit report 审计报告 bo-lT-I  
  123.entity 被审计单位 d$HPpi1LL  
  124.addressee of the audit report 审计报告的收件人 v[4-?7-  
  125.unqualified opinion 无保留意见 @Yw>s9X  
  126.qualified opinion 保留意见 6Zx)L|B  
  127.disclaimer of opinion 无法表示意见 6SF29[&  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   !>?*gc.<  
  A (2)absorbed overhead 已吸收制造费用 f&I5bPS7}  
  A (3)absorption costing 吸收成本计算 $#-O^0D  
  A (4)account 账户,报表   y[';@t7CC  
  A (5)accounting postulate 会计假设   0"l`M5-KP  
  A (6)accounting series release 会计公告文件   PQrc#dfc |  
  A (7)accounting valuation 会计计价   J|u_45<  
  A (8)account sale 承销清单 EvptGM  
  A (9)accountability concept 经营责任概念   {ceY:49  
  A (10)accountancy 会计职业   hf:\^w  
  A (11)accountant 会计师   =@P]eK /  
  A (12)accounting 会计   I`nC\%g  
  A (13)agency cost 代理成本   !>:]k?$b  
  A (14)accounting bases 会计基础   *{(tg~2'(  
  A (15)accounting manual 会计手册   g~XR#vl$  
  A (16)accounting period 会计期间   /<k]mY cu  
  A (17)accounting policies 会计方针   z:;yx  
  A (18)accounting rate of return 会计报酬率   o|APsQE  
  A (19)accounting reference date 会计参照日   EGzlRSgO  
  A (20)accounting reference period 会计参照期间   FK @Gd)(  
  A (21)accrual concept 应计概念   0.&-1pw  
  A (22)accrual expenses 应计费用   H`4KhdqR  
  A (23)acid test ration 速动比率(酸性测试比率)   S])*LUi  
  A (24)acquisition 购置   `(xzCRX  
  A (25)acquisition accounting 收购会计   > .K  
  A (26)activity based accounting 作业基础成本计算   5nXmaj  
  A (27)adjusting events 调整事项   ?>NX}~2cf  
  A (28)administrative expenses 行政管理费   GC[Ot~*_  
  A (29)advice note 发货通知   L\q-Z..  
  A (30)amortization 摊销   oxug  
  A (31)analytical review 分析性检查   C,B{7s0-  
  A (32)annual equivalent cost 年度等量成本法   p2hPLq  
  A (33)annual report and accounts 年度报告和报表   IM_SZs  
  A (34)appraisal cost 检验成本   sZ0)f!aH:_  
  A (35)appropriation account 盈余分配账户   9?uU%9r5P  
  A (36)articles of association 公司章程细则   ]] T,;|B  
  A (37)assets 资产   X2`n&JE  
  A (38)assets cover 资产保障   q}C;~nMD  
  A (39)asset value per share 每股资产价值   De\Ocxx  
  A (40)associated company 联营公司   QTU $mC]  
  A (41)attainable standard 可达标准   I7+yu>  
k{ulu  
 A (42)attributable profit 可归属利润   }" STc&1  
  A (43)audit 审计   "(iQ-g Mm  
  A (44)audit report 审计报告   -PaR&0Tt  
  A (45)auditing standards 审计准则   ~&WBA]w'+  
  A (46)authorized share capital 额定股本   w3M F62:  
  A (47)available hours 可用小时   F.AP)`6+*  
  A (48)avoidable costs 可避免成本 i^)JxEPr w  
  B (49)back-to-back loan 易币贷款   C_&ZQlgQ  
  B (50)backflush accounting 倒退成本计算   $49;\pBZ l  
  B (51)bad debts 坏帐   0GQKM~|H  
  B (52)bad debts ratio 坏帐比率   Pu(kCH{  
  B (53)bank charges 银行手续费   S<g~VK!Tt  
  B (54)bank overdraft 银行透支   5}2148  
  B (55)bank reconciliation 银行存款调节表   @%8$k[  
  B (56)bank statement 银行对账单   |$[.X3i  
  B (57)bankruptcy 破产   rxOv Y F  
  B (58)basis of apportionment 分摊基础   6 )lWuY]e  
  B (59)batch 批量   q:m qA$n  
  B (60)batch costing 分批成本计算   x??H%'rP  
  B (61)beta factor B(市场)风险因素   (Ft#6oK"  
  B (62)bill 账单   NYeL1h)l  
  B (63)bill of exchange 汇票   e"ClG/M_XS  
  B (64)bill of landing 提单   > 0c g  
  B (65)bill of materials 用料预计单   7)BK&kpVr  
  B (66)bill payable 应付票据   [f?x ,W~  
  B (67)bill receivable 应收票据   |Ew&.fgz  
  B (68)bin card 存货记录卡   EJ(z]M`f  
  B (69)bonus 红利   #<vzQ\~Y  
  B (70)book-keeping 薄记   IO"q4(&;P4  
  B (71)Boston classification 波士顿分类   V]/ $ dJ  
  B (72)breakeven chart 保本图   :M.]-+(  
  B (73)breakeven point 保本点   @Py?.H   
  B (74)breaking-down time 复位时间   G4%dah 5  
  B (75)budget 预算   %1 rN6A!%  
  B (76)budget center 预算中心   <FwAV=}6p  
  B (77)budget cost allowance 预算成本折让   h5lngw  
  B (78)budget manual 预算手册   A",R2d  
  B (79)budget period 预算期间   o`nJJ:Cxq-  
  B (80)budgetary control 预算控制   C\* 0621  
  B (81)budgeted capacity 预算生产能力   1~S'' [  
  B (82)burden 制造费用   rEj Ez+wu  
  B (83)business center 经营中心   HFX,EE  
  B (84)business entity 营业个体   58]t iP"  
  B (85)business unit 经营单位   [jTZxH<  
 B (86)buy-out management 管理性购买产权   X\5EF7:S  
  B (87)by-product 副产品 Er|j\(jM  
  C (88)called-up share capital 催缴股本    >1q:-^  
  C (89)capacity 生产能力   X3l6b+p  
  C (90)capacity ratios 生产能力比率   nX<yB9bXDg  
  C (91)capital 资本   S^r[%l<'n  
  C (92)capital assets pricing model资本资产计价模式   hmI> 7@&  
  C (93)capital commitment 承诺资本   NZ- 57Ji  
  C (94)capital employed 已运用的资本   y 27MG  
  C (95)capital expenditure 资本支出   *Tq7[v{0*|  
  C (96)capital expenditureauthorization 资本支出核准   +XAM2uN5_.  
  C (97)capital expenditure control 资本支出控制   x";4)u=  
  C (98)capital expenditure proposal资本支出申请   ~zFwSF  
  C (99)capital funding planning 资本基金筹集计划   |%j7Es  
  C (100)capital gain 资本收益   &&Otj-n5  
  C (101)capital investment appraisal资本投资评估   @e+qe9A|  
  C (102)capital maintenance 资本保全   64SRW8AH  
  C (103)capital resource planning 资本资源计划   ! ~+mf^D  
  C (104)capital surplus 资本盈余   FB O_B  
  C (105)capital turnover 资本周转率   6G:7r [  
  C (106)card 记录卡   j#9n.i %h  
  C (107)cash 现金   )_K:A(V>  
  C (108)cash account 现金账户   XXb,*u 3  
  C (109)cash book 现金账薄   6\m'MV`R!  
  C (110)cash cow 金牛产品   L/,M@1@R  
  C (111)cash flow 现金流量   jtPHk*>^wu  
  C (112)cash discounted 现金贴现   rrl{3 ?  
  C (113)cash flow budget 现金流量预算   @Z89cTO  
  C (114)cash flow statement 现金流量表   9)'wgI#  
  C (115)cash ledger 现金分类账   B Wzo|isv  
  C (116)cash limit 现金限额   ! ;R}=  
  C (117)CCA 现时成本会计   M2M&L,/O  
  C (118)center 中心   6}:(m#+  
  C (119)changeover time 变更时间   }LX.gm  
  C (120)chartered entity 特许经济个体   A{gniYqvB`  
  C (121)cheque 支票   ^NrC8,p  
  C (122)cheque register 支票登记薄   L F!S`|F F  
  C (123)coin analysis 零钱分类   p9eTrFDy?  
  C (124)classification 分类   Wbi12{C  
  C (125)clock card 工时卡   XpdjWLO]C<  
  C (126)code 代码   Jg@eGs\*  
  C (127)commitment accounting 承诺确认会计   nDXy$f8  
  C (128)common cost 共同成本   "Wy!,RH  
  C (129)company limited byguarantee 有限担保责任公司   4iJ4g%]  
C (130)company limited shares 股份有限公司   rM20Y(|  
  C (131)competitive position 竞争能力状况   ?IR+OCAA  
  C (132)concept 概念   K# h7{RE  
  C (133)conglomerate 跨行业企业   9iGp0_J  
  C (134)consistency concept 一致性概念   BsYJIKfW  
  C (135)consolidated accounts 合并报表   - V:7j8  
  C (136)consolidation accounting 合并会计   UL3u2g;d  
  C (137)consortium 财团   |w.5*]?H  
  C (138)contingency plan 应急计划   8-)@q|  
  C (139)contingent liabilities 或有负债   |L6 +e *  
  C (140)continuous operation 连续生产   vH{JLN2  
  C (141)contra 抵消   m!:sDQn{3  
  C (142)contract cost 合同成本   78E<_UgcB  
  C (143)contract costing 合同成本计算   U.J/ "}5`T  
  C (144)contribution 贡献毛益   8[u$CTl7a  
  C (145)contribution centre 贡献中心   P,7beHjf  
  C (146)contribution chart 贡献图   q`@8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ExSy/^4f  
  C (148)contribution to salesration 贡献毛益对销售比率   -7m7.>/M  
  C (149)control 控制   YF13&E2`\  
  C (150)control account 控制帐户   hJ(S]1B~G  
  C (151)control limits 控制限度   N)X51;+  
  C (152)controllability concept 可控制概念   hFDo{yI  
  C (153)controllable cost 可控制成本   vVH*\&H\T  
  C (154)conversion cost 加工成本   *"j3x} U<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   II(P  
  C (156)corporate appraisal 公司评估   f6%7:B d  
  C (157)corporate planning 公司计划   3E;<aCG?  
  C (158)corporate social reporting 公司社会报告   Ce_l\J8G  
  C (159)corporation 股份公司   p;LF-R  
  C (160)cost 成本   "XKd#ncP  
  C (161)cost account 成本帐户   qa5 T(:8  
  C (162)cost accounting 成本会计   k#<Y2FJa  
  C (163)cost accounting manual 成本手册   :SVWi}:Co1  
  C (164)cost accounts calendar 成本报表的日历时间   UvVq#<-  
  C (165)cost adjustment 成本调整   ^-K ~y  
  C (166)cost allocation 成本分配   s@|TQ9e |j  
  C (167)cost apportionment 成本分摊   EV N:3  
  C (168)cost attribution 成本归属   .Yxf0y?uv  
  C (169)cost audit 成本审计   ;V4f6[<]'z  
  C (170)cost behaviour 成本性态   4|KtsAVp{  
  C (171)cost benefit analysis 成本效益分析   Ufe@G\uyI  
  C (172)cost center 成本中心   G4)X~.Fy  
  C (173)cost driver 成本动因
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