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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 / $'M  
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  1.audit   审计 /FcwsD\=$  
  2.attestation   鉴证 u7-0?  
  3.credibility   可信赖程度 -Q1~lN m:  
  4.audit of financial statements 财务报表审计 *C> N  
  5.agreed-upon procedures 执行商定程序 Fd._D"  
  6.high levels of assurance 高水平保证 L.a~vk 1  
  7.compilation 编制 5zt5]zl'  
  8.reliability 可靠性 4Q\~l(  
  9.relevance 相关性 ?!bWUVC)_  
  10.professional skepticism 职业谨慎 ;kVo? W]  
  11.objectivity 客观性 ;;LiZlf  
  12. professional competence 专业胜任能力 P?y{ 9H*  
  13.Senior/CPA-in-charge 项目经理 w Qp{ z  
  14.audit engagement letter 业务约定书 JZ-M<rcC  
  15.recurring audit 连续审计 w_q =mKu  
  16.the client 委托人 ` $[`C/h  
  17.change CPA 更换注册会计 o2LUB)=R'  
  18.the existing CPA 现任注册会计师 $U%N$_k?  
  19.the successor CPA 后任注册会计师 jF5oc   
  20.the preceding CPA前任注册会计师 utw@5  
  21.issue the audit report 出具审计报告 ;fv/s]X86I  
  22.expert 专家 ;giT[KK  
  23.the board of directors 董事会 ,E4qxZC(X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,q Bu5t  
  25.assess material misstatement risks评估重大错报风险 l3kBt-m  
  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 }iR!uhi#  
  27.a general knowledge of —— 初步了解―――的情况 _\FA}d@N  
  28.a more knowledge of—— 进一步了解的情况 |CjdmQ u  
  29.the prior year‘s working papers 以前年度工作底稿 w"j[c#vM  
  30.minutes of meeting 会议纪要 ;'|t>'0_  
  31.business risks 经营风险 f&Meiu+  
  32.appropriateness 适当性 r$Y% 15JV  
  33.accounting estimate 会计估计 ]&L[]  
  34.management representations 管理层声明 N_E :?Jo  
  35.going concern assumption 持续经营假设 [zl"G^z  
  36.audit plan 审计计划 R<1[hH9"o  
  37.significant audit areas 重点审计领域 8f#&CC!L  
  38.error 错误 }-M% $ ~`  
  39.fraud舞弊 QBT_H"[  
  40.modified or additional procedures 修改或追加审计程序 5LxzET" P  
  41.misappropriation of assets 侵占资产 %MN>b[z  
  42.transactions without substance 虚假交易 bC]GL$ph9*  
  43.unusual pressures 异常压力 o=do L{ #  
  44.the suspected noncompliance 涉嫌存在违法行为 %5 ? 0+~  
  45.materialiy 重要性 dp>LhTLc  
  46.exceed the materiality level 超过重要性水平 Jm G)=$,  
  47.approach the materiality level 接近重要性水平 `LVX| l62  
  48.an acceptably low level 可接受水平 wmgKh)`@_{  
  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 cBnB(t%  
  50.misstatements or omissions 错报或漏报 ed7Hz#Qc  
  51.aggregate 总计 RIxGwMi%  
  52.subsequent events 期后事项 )Y,>cg:z~  
  53.adjust the financial statements 调整财务报表 orAEVEm  
  54.perform additional audit procedures 实施追加的审计程序 affig   
  55.audit risk 审计风险 !8>tT  
  56.detection risk 检查风险 `=~d^wKYJ3  
  57.inappropriate audit opinion 不适当的审计意见 | ;P9S  
  58.material misstatement 重大的错报 :+|os"  
  59.tolerable misstatement 可容忍错报 GvT'v0&+  
  60.the acceptable level of detection risk 可接受的检查风险 :u g j+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K)t+lJ  
  62.simall business 小规模企业 B (dq$+4  
  63.accounting system 会计系统  fj])  
  64.test of control 控制测试 tr\}lfK%  
  65.walk-through test 穿行测试 vc(6lN9>  
  66.communication 沟通 kculHIa\.  
  67.flow chart 流程图 P(za8l>  
  68.reperformance of internal control 重新执行 20H$9M=}  
  69.audit evidence 审计证据 {EGm6WSQ^  
  70.substantive procedures 实质性程序 4]]1J L(Ka  
  71.assertions 认定  $mG&4Y  
  72.esistence 存在 d.uJ}=|  
  73.occurrence 发生 c~+l| r=u?  
  74.completeness 完整性 NEh5    
  75.rights and obligations 权利和义务 8z, |N#  
  76.valuation and allocation 计价和分摊 j:{d'OV  
  77.cutoff 截止 D +vHl}  
  78.accuracy 准确性 h $}&N  
  79.classification 分类 ~;0J 4hR  
  80.inspection 检查 c B9`U4<  
  81.supervision of counting 监盘 }x1*4+Y1  
  82.observation 观察 CvtG  
  83.confirmation 函证 ,-*oc>  
  84.computation 计算 Jm8#M z  
  85.analytical procedures 分析程序 T!N,1"r  
  86.vouch 核对 L7tC?F]}SK  
  87.trace 追查 @cZNoD  
  88.audit sampling 审计抽样 fu95-)M  
  89.error 误差 <t0o{}^P*  
  90.expected error 预期误差 T6ajWUw  
  91.population 总体 6uf+,F  
  92.sampling risk 抽样风险 dF%sD|<)  
  93.non- sampling risk 非抽样风险 [/ E_v gZ  
  94.sampling unit 抽样单位 ')/yBH9mR  
  95.statistical sampling 统计抽样 IU`&h2KZ.  
  96.tolerable error 可容忍误差 +;Jb)8  
  97.the risk of under reliance 信赖不足风险 D'Gmua]I  
  98.the risk of over reliance 信赖过度风险 fhA K^ @h  
  99.the risk of incorrect rejection 误拒风险 j6KGri  
  100. the risk of incorrect acceptance 误受风险 p}NIZ)]$  
  101.working trial balance 试算平衡表 u@$C i/J*  
  102.index and cross-referencing 索引和交叉索引 {uRnZ/m  
  103.cash receipt 现金收入 ?B2 T'}~  
  104.cash disbursement 现金支出 vH+QI  
  105.bank statement 银行对账单 Y|=/*?o}  
  106.bank reconciliation 银行存款余额调节表 H}QOoXWkg  
  107.balance sheet date 资产负债表日 L;0ZB=3n  
  108.net realizable value 可变现净值 KS/1ux4x  
  109.storeroom 仓库 dkC[Jt  
  110.sale invoice 销售发票 Yl+r>+^  
  111.price list 价目表 =kUN ^hb  
  112.positive confirmation request 积极式询证函 el*C8TWlw  
  113.negative confirmation request 消极式询证函 ||&EmH  
  114.purchase requisition 请购单 f`?Y+nu}  
  115.receiving report 验收报告 3!0Eh8ncI  
  116.gross margin 毛利 ttPa[h{!  
  117.manufacturing overhead 制造费用 ruLi "d  
  118.material requisition 领料单 sSC yjS'T  
  119.inventory-taking 存货盘点 \*s'S*~  
  120.bond certificate 债券 YN ~ 7nOw  
  121.stock certificate 股票 I"^ `!8<q  
  122.audit report 审计报告 PYl( ~Vac  
  123.entity 被审计单位 eXI^9uH  
  124.addressee of the audit report 审计报告的收件人 $*bd})y)I  
  125.unqualified opinion 无保留意见 L "L@4 B  
  126.qualified opinion 保留意见 p-zWfXn!P  
  127.disclaimer of opinion 无法表示意见 :mU,g|~55  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   SR#X\AWM  
  A (2)absorbed overhead 已吸收制造费用 >`a)gky%~  
  A (3)absorption costing 吸收成本计算 _W4i?Bde  
  A (4)account 账户,报表   # k1%}k=  
  A (5)accounting postulate 会计假设   /YWoDHL  
  A (6)accounting series release 会计公告文件   h*f=  
  A (7)accounting valuation 会计计价   z6 v RTY  
  A (8)account sale 承销清单 iXc-_V6  
  A (9)accountability concept 经营责任概念   f$mfY6v  
  A (10)accountancy 会计职业   2yhtJ9/  
  A (11)accountant 会计师   EnJAHgRV;e  
  A (12)accounting 会计   SxYX`NQ  
  A (13)agency cost 代理成本    `J^J_s  
  A (14)accounting bases 会计基础    cjf}yn  
  A (15)accounting manual 会计手册   Af:4 XSO6  
  A (16)accounting period 会计期间   !6ZkLE[XJ<  
  A (17)accounting policies 会计方针   x[3kCa|4A  
  A (18)accounting rate of return 会计报酬率   9N|O*h1;u  
  A (19)accounting reference date 会计参照日   b<qv /t)$  
  A (20)accounting reference period 会计参照期间   _gK@),de  
  A (21)accrual concept 应计概念   `wI<LTzXS  
  A (22)accrual expenses 应计费用   nn"!x|c  
  A (23)acid test ration 速动比率(酸性测试比率)   ul+ +h4N  
  A (24)acquisition 购置   Z'PE^ ,  
  A (25)acquisition accounting 收购会计   .}6 YKKqS  
  A (26)activity based accounting 作业基础成本计算   Rx*T7*xg{  
  A (27)adjusting events 调整事项   %b2 .JGBqJ  
  A (28)administrative expenses 行政管理费   qx<`Kc4  
  A (29)advice note 发货通知   nJny9g  
  A (30)amortization 摊销   *usfJ-  
  A (31)analytical review 分析性检查   [1'`KJ]  
  A (32)annual equivalent cost 年度等量成本法   pr.Vfb  
  A (33)annual report and accounts 年度报告和报表   F8?&Ql/hdz  
  A (34)appraisal cost 检验成本   Re('7m h~  
  A (35)appropriation account 盈余分配账户   S=^yJ6 xJ  
  A (36)articles of association 公司章程细则   -c!{';Zn  
  A (37)assets 资产   HH3WZ^0>  
  A (38)assets cover 资产保障   ZGa>^k[:  
  A (39)asset value per share 每股资产价值   b7{)B?n  
  A (40)associated company 联营公司   vbmSbZ"y  
  A (41)attainable standard 可达标准   X&h4A4#P  
_d&zHlc_  
 A (42)attributable profit 可归属利润   w-R >g dm  
  A (43)audit 审计   'MPt K  
  A (44)audit report 审计报告   ^q@.yL  
  A (45)auditing standards 审计准则   zv!%u=49  
  A (46)authorized share capital 额定股本   V^=z\wBZ  
  A (47)available hours 可用小时   3@?#4]D{'  
  A (48)avoidable costs 可避免成本 X3I\O,"I  
  B (49)back-to-back loan 易币贷款   a<FzHCw  
  B (50)backflush accounting 倒退成本计算   ZPn`.Qc  
  B (51)bad debts 坏帐   9j:t}H V  
  B (52)bad debts ratio 坏帐比率   Er J i  
  B (53)bank charges 银行手续费   ;RW!l pGjP  
  B (54)bank overdraft 银行透支   R>Fie5?  
  B (55)bank reconciliation 银行存款调节表   3Ec5:Caz  
  B (56)bank statement 银行对账单   tt,MO)8 VD  
  B (57)bankruptcy 破产   ox] LlRK  
  B (58)basis of apportionment 分摊基础   ',`iQt!Lx  
  B (59)batch 批量   RyC]4 QyC  
  B (60)batch costing 分批成本计算   |&3m'"(  
  B (61)beta factor B(市场)风险因素   5[esW  
  B (62)bill 账单   n[CESo%[  
  B (63)bill of exchange 汇票   DIH.c7o  
  B (64)bill of landing 提单   ?UoA'~=  
  B (65)bill of materials 用料预计单   |]HU$Gt S  
  B (66)bill payable 应付票据   CN\SxK`,  
  B (67)bill receivable 应收票据   R{5Qb?&wOp  
  B (68)bin card 存货记录卡   HQK%Y2S  
  B (69)bonus 红利   FD*`$.e3\  
  B (70)book-keeping 薄记   q/Ba#?sen  
  B (71)Boston classification 波士顿分类   EYd`qk 3  
  B (72)breakeven chart 保本图   bS<lB!  
  B (73)breakeven point 保本点   tX cc#!'4C  
  B (74)breaking-down time 复位时间   G6_Kid}"q  
  B (75)budget 预算   xIf,1g@Cq9  
  B (76)budget center 预算中心   RO=[Rr!   
  B (77)budget cost allowance 预算成本折让   GptJQ=pV  
  B (78)budget manual 预算手册   `{CaJ6.  
  B (79)budget period 预算期间   aAF:nyV~~0  
  B (80)budgetary control 预算控制   ]y@9 z b  
  B (81)budgeted capacity 预算生产能力   p@/!+$^{  
  B (82)burden 制造费用   a Umcs!@  
  B (83)business center 经营中心   uO>$ ,s  
  B (84)business entity 营业个体   Ku*@4#<L6h  
  B (85)business unit 经营单位   SJ^ .#^)  
 B (86)buy-out management 管理性购买产权   n>)CCf@H  
  B (87)by-product 副产品 `+1+0?9  
  C (88)called-up share capital 催缴股本   m.EI("n"J  
  C (89)capacity 生产能力   >,Zjlkh3  
  C (90)capacity ratios 生产能力比率   Aga2 I#1r  
  C (91)capital 资本   u1/4WYJeJ  
  C (92)capital assets pricing model资本资产计价模式   oU% rP  
  C (93)capital commitment 承诺资本   1Z6<W~,1OM  
  C (94)capital employed 已运用的资本   v$s3f|Y  
  C (95)capital expenditure 资本支出   !>Db  
  C (96)capital expenditureauthorization 资本支出核准   o*eU0   
  C (97)capital expenditure control 资本支出控制   )\l}i%L:  
  C (98)capital expenditure proposal资本支出申请   f ySzZ  
  C (99)capital funding planning 资本基金筹集计划   _)O1v%]"4  
  C (100)capital gain 资本收益   Dr$k6kZ}'U  
  C (101)capital investment appraisal资本投资评估   d3_aFs Q  
  C (102)capital maintenance 资本保全   ! pR&&uG  
  C (103)capital resource planning 资本资源计划   ) 7Gm<r  
  C (104)capital surplus 资本盈余   D3$PvX[f  
  C (105)capital turnover 资本周转率   )9 5&-Hs  
  C (106)card 记录卡   kjfZ*V=-  
  C (107)cash 现金   &Vg+n 0  
  C (108)cash account 现金账户   4 FW~Y  
  C (109)cash book 现金账薄   hU3c;6]3  
  C (110)cash cow 金牛产品   h^D? G2O  
  C (111)cash flow 现金流量   _,"T;i  
  C (112)cash discounted 现金贴现   w< <>XIL  
  C (113)cash flow budget 现金流量预算   /jaTH_Q),:  
  C (114)cash flow statement 现金流量表   57*z0<  
  C (115)cash ledger 现金分类账   f)l:^/WP+  
  C (116)cash limit 现金限额   UX;?~X  
  C (117)CCA 现时成本会计   Ij` %'/J  
  C (118)center 中心   S3EY9:^ C  
  C (119)changeover time 变更时间   >A|(mc  
  C (120)chartered entity 特许经济个体   IP7j)SM!  
  C (121)cheque 支票   2Hw&}8  
  C (122)cheque register 支票登记薄   >N62t9Ll[  
  C (123)coin analysis 零钱分类   z6]dF"N  
  C (124)classification 分类   >0DQ< @ot:  
  C (125)clock card 工时卡   6O bB/*h  
  C (126)code 代码   ^=.R#zrc  
  C (127)commitment accounting 承诺确认会计   N9tH0  
  C (128)common cost 共同成本   }pdn-#  
  C (129)company limited byguarantee 有限担保责任公司   ExeD3Zj  
C (130)company limited shares 股份有限公司   zflfV!vAg  
  C (131)competitive position 竞争能力状况   t6m3lq{  
  C (132)concept 概念   N4I`6uDgD  
  C (133)conglomerate 跨行业企业   kfr' P u  
  C (134)consistency concept 一致性概念   Ck  d@|  
  C (135)consolidated accounts 合并报表   ;{EIx*<d  
  C (136)consolidation accounting 合并会计   2 -72 8  
  C (137)consortium 财团   "XfCLc1 T  
  C (138)contingency plan 应急计划   NY 756B*  
  C (139)contingent liabilities 或有负债   3}(6z"r  
  C (140)continuous operation 连续生产   3)88B"E  
  C (141)contra 抵消   ~~a,Fyko2  
  C (142)contract cost 合同成本   `ltc)$  
  C (143)contract costing 合同成本计算   Z8E-(@`q5Q  
  C (144)contribution 贡献毛益   g= ~Y\$&  
  C (145)contribution centre 贡献中心   \(2w /~  
  C (146)contribution chart 贡献图   nNz1gV:0X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^MIF+/bQ  
  C (148)contribution to salesration 贡献毛益对销售比率   cWjb149@)  
  C (149)control 控制   pFgpAxl  
  C (150)control account 控制帐户   fI"sdzu^  
  C (151)control limits 控制限度   6!zBLIYFI  
  C (152)controllability concept 可控制概念   $9+|_[ ]v.  
  C (153)controllable cost 可控制成本   3 9to5 s,  
  C (154)conversion cost 加工成本   H xs'VK*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]xC#XYE:dy  
  C (156)corporate appraisal 公司评估   J{;XNf =  
  C (157)corporate planning 公司计划   LvtHWt  
  C (158)corporate social reporting 公司社会报告   dp#JvZb  
  C (159)corporation 股份公司   /Cy4]1dw  
  C (160)cost 成本   V5:ad  
  C (161)cost account 成本帐户   2 j.6  
  C (162)cost accounting 成本会计   ?+av9;Kg  
  C (163)cost accounting manual 成本手册   h ` qlI1]  
  C (164)cost accounts calendar 成本报表的日历时间   /By:S/[1pL  
  C (165)cost adjustment 成本调整   X)oxNxZ[A  
  C (166)cost allocation 成本分配   &H8wYs  
  C (167)cost apportionment 成本分摊   Ha~F&H|"O  
  C (168)cost attribution 成本归属   ]H| O  
  C (169)cost audit 成本审计   c?5?TJpm  
  C (170)cost behaviour 成本性态   _PT5  
  C (171)cost benefit analysis 成本效益分析   9d&@;&al  
  C (172)cost center 成本中心   YBh|\  
  C (173)cost driver 成本动因
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