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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 Z/= HQ8  
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  1.audit   审计 )\0LxsZ  
  2.attestation   鉴证 ewzZb*\  
  3.credibility   可信赖程度 N+0`Jm  
  4.audit of financial statements 财务报表审计 Ke,$3Yx  
  5.agreed-upon procedures 执行商定程序 ;PG,0R`Z;  
  6.high levels of assurance 高水平保证 e=EM07z  
  7.compilation 编制 &io*pmUm6  
  8.reliability 可靠性 $eUJd Aetk  
  9.relevance 相关性 naWW i]9  
  10.professional skepticism 职业谨慎 s4Y7x.-  
  11.objectivity 客观性 h**mAa0fo  
  12. professional competence 专业胜任能力 wMru9zyI  
  13.Senior/CPA-in-charge 项目经理 WG.J-2#3  
  14.audit engagement letter 业务约定书 "ku ?A^f  
  15.recurring audit 连续审计 P*sb@y>}O  
  16.the client 委托人 IBe0?F #  
  17.change CPA 更换注册会计 5K %  
  18.the existing CPA 现任注册会计师 X |X~|&j  
  19.the successor CPA 后任注册会计师 <MoKTP-<  
  20.the preceding CPA前任注册会计师 +b6kU{  
  21.issue the audit report 出具审计报告 %y}l^P5z  
  22.expert 专家 4+ _r0  
  23.the board of directors 董事会 Zp*0%x!e  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G/5]0]SO  
  25.assess material misstatement risks评估重大错报风险 Ww$ ?X LF  
  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 U `<?~Bz  
  27.a general knowledge of —— 初步了解―――的情况 M4(`o^n  
  28.a more knowledge of—— 进一步了解的情况 yu] nK-Y7S  
  29.the prior year‘s working papers 以前年度工作底稿 \Z%V)ZRi=  
  30.minutes of meeting 会议纪要 \LZVazXD  
  31.business risks 经营风险 d 1bx5U  
  32.appropriateness 适当性 ia}V8i  
  33.accounting estimate 会计估计 $+.!(Js"K  
  34.management representations 管理层声明 gw);b)&mx  
  35.going concern assumption 持续经营假设 nXnO]wXC  
  36.audit plan 审计计划 1 3 e @  
  37.significant audit areas 重点审计领域 KF4}cM=.5  
  38.error 错误 p[M*<==4  
  39.fraud舞弊 BSib/)p   
  40.modified or additional procedures 修改或追加审计程序 >,. x'{  
  41.misappropriation of assets 侵占资产 >rb8A6  
  42.transactions without substance 虚假交易 ^%r>f@h!L  
  43.unusual pressures 异常压力 1P +Te,I  
  44.the suspected noncompliance 涉嫌存在违法行为 \@i4im@%xU  
  45.materialiy 重要性 V[N4 { c  
  46.exceed the materiality level 超过重要性水平 B '"RKs]  
  47.approach the materiality level 接近重要性水平 c- {;P>L  
  48.an acceptably low level 可接受水平 juc;]CHt'  
  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 *yx n*B_xZ  
  50.misstatements or omissions 错报或漏报 %;{R o)03  
  51.aggregate 总计 C0@[4a$8f  
  52.subsequent events 期后事项 ^6U0n!nU  
  53.adjust the financial statements 调整财务报表 qkbxa?&X  
  54.perform additional audit procedures 实施追加的审计程序 I>L@ P`d  
  55.audit risk 审计风险 ,>Lj>g{~  
  56.detection risk 检查风险 4BgrG[l)  
  57.inappropriate audit opinion 不适当的审计意见 K9(Su`zr  
  58.material misstatement 重大的错报 d*{NAq'9X  
  59.tolerable misstatement 可容忍错报 XLNR%)l  
  60.the acceptable level of detection risk 可接受的检查风险 b4HUgW3Ac  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R |h(SXa  
  62.simall business 小规模企业 wkwsBi  
  63.accounting system 会计系统 ^E3i]Oem  
  64.test of control 控制测试 \P` mV9P  
  65.walk-through test 穿行测试 +`)4jx)r/  
  66.communication 沟通 rFPfTpS  
  67.flow chart 流程图 -I\Y m_)  
  68.reperformance of internal control 重新执行 `K^j:fE7n  
  69.audit evidence 审计证据 %[9d1F 3  
  70.substantive procedures 实质性程序 atA:v3"  
  71.assertions 认定 Q7-d]xJ^  
  72.esistence 存在 Q7b$j\;I  
  73.occurrence 发生 BRg(h3 ED  
  74.completeness 完整性 Z7t-{s64  
  75.rights and obligations 权利和义务 bez_|fY{T  
  76.valuation and allocation 计价和分摊 9M&uQccY  
  77.cutoff 截止 dUg| {l  
  78.accuracy 准确性 L~])?d  
  79.classification 分类 aA5rvP +  
  80.inspection 检查 Fl'+ C  
  81.supervision of counting 监盘 yj48GQ P]  
  82.observation 观察 Y79{v nlGk  
  83.confirmation 函证 LYv$U;*+  
  84.computation 计算 +bbhm0f  
  85.analytical procedures 分析程序 /?,c4K,ap  
  86.vouch 核对 hn bF}AD  
  87.trace 追查 JNYFu0  
  88.audit sampling 审计抽样 aF~ 0\XC  
  89.error 误差 2 Xt$KF,?  
  90.expected error 预期误差 n 7Bua  
  91.population 总体 s}pn5zMp:8  
  92.sampling risk 抽样风险 >sL"HyY#H  
  93.non- sampling risk 非抽样风险 +%hA 6n  
  94.sampling unit 抽样单位 ^l(Kj3gM  
  95.statistical sampling 统计抽样 | rDv!m  
  96.tolerable error 可容忍误差 _ IqUp Y  
  97.the risk of under reliance 信赖不足风险 0DFxVH_xN  
  98.the risk of over reliance 信赖过度风险 cF7efs8u  
  99.the risk of incorrect rejection 误拒风险 FB-_a  
  100. the risk of incorrect acceptance 误受风险 BrQXSN$i  
  101.working trial balance 试算平衡表 ^Cs5A0xo#s  
  102.index and cross-referencing 索引和交叉索引 )fo9Qwe  
  103.cash receipt 现金收入 Y^Olcz  
  104.cash disbursement 现金支出 ^mu?V-4  
  105.bank statement 银行对账单 J,bE[52  
  106.bank reconciliation 银行存款余额调节表 T!T6M6?  
  107.balance sheet date 资产负债表日 =h4* ^NJ  
  108.net realizable value 可变现净值 FYe(S V(9  
  109.storeroom 仓库 n' \poB?  
  110.sale invoice 销售发票 W\tSXM-Hg  
  111.price list 价目表 5+gSpg]i  
  112.positive confirmation request 积极式询证函 ;&N;6V"}  
  113.negative confirmation request 消极式询证函  jJN.(  
  114.purchase requisition 请购单 H ',Nt  
  115.receiving report 验收报告 Q9`}dYf.  
  116.gross margin 毛利 WzC_M>_  
  117.manufacturing overhead 制造费用 V _&>0P{q  
  118.material requisition 领料单 2^}E!(<  
  119.inventory-taking 存货盘点 p)$DpNL% p  
  120.bond certificate 债券 j5,vSh~q;'  
  121.stock certificate 股票 0koC;(<n  
  122.audit report 审计报告 YmS}*>oz  
  123.entity 被审计单位 ]0VjVU-  
  124.addressee of the audit report 审计报告的收件人 ib4shaN`  
  125.unqualified opinion 无保留意见 /idQfff  
  126.qualified opinion 保留意见 =c-,uW11[  
  127.disclaimer of opinion 无法表示意见 *)V1Sd#m  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   .."=  
  A (2)absorbed overhead 已吸收制造费用 , 8NY<sFh  
  A (3)absorption costing 吸收成本计算 iY /N%T;  
  A (4)account 账户,报表   MVGznf?  
  A (5)accounting postulate 会计假设   VF Z_Vw  
  A (6)accounting series release 会计公告文件   36<PI'l#~  
  A (7)accounting valuation 会计计价   p/4\O  
  A (8)account sale 承销清单 [f'V pId8  
  A (9)accountability concept 经营责任概念   Jv*(DFt!v  
  A (10)accountancy 会计职业   @w)Vt $+b]  
  A (11)accountant 会计师   &ggS!y'n  
  A (12)accounting 会计   3aL8 gE  
  A (13)agency cost 代理成本   Fu*~{n  
  A (14)accounting bases 会计基础   Ix;9D'^}  
  A (15)accounting manual 会计手册   u;fD4CA  
  A (16)accounting period 会计期间   rKR2v (c  
  A (17)accounting policies 会计方针   r>=)Y32Q  
  A (18)accounting rate of return 会计报酬率   nV|H5i;N7  
  A (19)accounting reference date 会计参照日   bp06xHMu  
  A (20)accounting reference period 会计参照期间   Hoaf3 `n  
  A (21)accrual concept 应计概念   TwlrncK*  
  A (22)accrual expenses 应计费用   ?N 6'*2{NT  
  A (23)acid test ration 速动比率(酸性测试比率)   y{.s 4NT  
  A (24)acquisition 购置   fa7I6 i  
  A (25)acquisition accounting 收购会计   *(%]|z}]m  
  A (26)activity based accounting 作业基础成本计算   YxEc(a"  
  A (27)adjusting events 调整事项   c :S A#.  
  A (28)administrative expenses 行政管理费   'WEypz  
  A (29)advice note 发货通知   (p2jigP7a[  
  A (30)amortization 摊销   vI< n~FHt  
  A (31)analytical review 分析性检查   [xF(t @p  
  A (32)annual equivalent cost 年度等量成本法   }n+#o!uEf  
  A (33)annual report and accounts 年度报告和报表   W0]W[b,:u$  
  A (34)appraisal cost 检验成本   b<|l* \  
  A (35)appropriation account 盈余分配账户   SjT8 eH #  
  A (36)articles of association 公司章程细则   jl;%?b x  
  A (37)assets 资产   Sga/i?!  
  A (38)assets cover 资产保障   qSRE)C=)  
  A (39)asset value per share 每股资产价值   YQyf:xJ  
  A (40)associated company 联营公司   kKU,|> 3h  
  A (41)attainable standard 可达标准   'N?,UtG R  
n+db#qAj5  
 A (42)attributable profit 可归属利润   GA, 6G [E  
  A (43)audit 审计   g1JBssw&m  
  A (44)audit report 审计报告   I`?6>Z+%)  
  A (45)auditing standards 审计准则   |IbCN  
  A (46)authorized share capital 额定股本   K&zp2V  
  A (47)available hours 可用小时   k_p4 f%9  
  A (48)avoidable costs 可避免成本 F;Q8^C0e*c  
  B (49)back-to-back loan 易币贷款   -^m]Tb<u  
  B (50)backflush accounting 倒退成本计算   J2\%rb,  
  B (51)bad debts 坏帐   iw!kV  
  B (52)bad debts ratio 坏帐比率   l$ABOtM@  
  B (53)bank charges 银行手续费   'lPt.*Y<u  
  B (54)bank overdraft 银行透支   86c@Kk7z  
  B (55)bank reconciliation 银行存款调节表   1l$c*STK  
  B (56)bank statement 银行对账单   s2-`} LL  
  B (57)bankruptcy 破产   teO%w9ByY  
  B (58)basis of apportionment 分摊基础   }g1V6 `8&  
  B (59)batch 批量   Ww9%6 #i t  
  B (60)batch costing 分批成本计算   `GsFvxz  
  B (61)beta factor B(市场)风险因素   EV}c,*);y  
  B (62)bill 账单   % F'*0<  
  B (63)bill of exchange 汇票   %?gh;? GD  
  B (64)bill of landing 提单   =-XI)JV#  
  B (65)bill of materials 用料预计单   #7!P3j  
  B (66)bill payable 应付票据   }@ Nurs)%_  
  B (67)bill receivable 应收票据   Tw|cgB  
  B (68)bin card 存货记录卡   T %   
  B (69)bonus 红利   /%w9F  
  B (70)book-keeping 薄记   v7?sXW  
  B (71)Boston classification 波士顿分类   2!Ip!IQ:  
  B (72)breakeven chart 保本图   =Ri'Pr x&  
  B (73)breakeven point 保本点   V87?J w%2  
  B (74)breaking-down time 复位时间   YGRv``(  
  B (75)budget 预算   J7FCW^-`3  
  B (76)budget center 预算中心   Xr54/.{&@  
  B (77)budget cost allowance 预算成本折让   DYS|"tSk  
  B (78)budget manual 预算手册   Bvke@|]kW  
  B (79)budget period 预算期间   yi7m!+ D3  
  B (80)budgetary control 预算控制   %E\&9,  
  B (81)budgeted capacity 预算生产能力   2&st /y(hs  
  B (82)burden 制造费用   bo]xah|."j  
  B (83)business center 经营中心   y:6&P6`dx  
  B (84)business entity 营业个体   [ D[&aA  
  B (85)business unit 经营单位   9C?;'  
 B (86)buy-out management 管理性购买产权   ^T):\x(  
  B (87)by-product 副产品 `m N*"1p-  
  C (88)called-up share capital 催缴股本   =.q Zgcg  
  C (89)capacity 生产能力   F`W8\u'db  
  C (90)capacity ratios 生产能力比率   @<$-*,  
  C (91)capital 资本   Vo@ [  
  C (92)capital assets pricing model资本资产计价模式   )sWC5\  
  C (93)capital commitment 承诺资本   . zM  
  C (94)capital employed 已运用的资本   fmuAX w>  
  C (95)capital expenditure 资本支出   *XRAM.  
  C (96)capital expenditureauthorization 资本支出核准   ,L iX  
  C (97)capital expenditure control 资本支出控制   Ku 6bY|  
  C (98)capital expenditure proposal资本支出申请   9$-V/7@)  
  C (99)capital funding planning 资本基金筹集计划   8*sZ/N.  
  C (100)capital gain 资本收益   t@K N+ C  
  C (101)capital investment appraisal资本投资评估   K OZHz`1!  
  C (102)capital maintenance 资本保全   y/!h.[  
  C (103)capital resource planning 资本资源计划   FX+;azE7  
  C (104)capital surplus 资本盈余   !}u'%  
  C (105)capital turnover 资本周转率   Y9h~ hD  
  C (106)card 记录卡   qPJU}(9#B  
  C (107)cash 现金   P<AN`un  
  C (108)cash account 现金账户   gwvy$H   
  C (109)cash book 现金账薄   JGS4r+   
  C (110)cash cow 金牛产品   cN/8 b0C  
  C (111)cash flow 现金流量   3GkVMYI  
  C (112)cash discounted 现金贴现   Za+26#g  
  C (113)cash flow budget 现金流量预算   V~rF`1+5N  
  C (114)cash flow statement 现金流量表   o<\CA[   
  C (115)cash ledger 现金分类账   %<x2=#0  
  C (116)cash limit 现金限额   ifA{E}fRZP  
  C (117)CCA 现时成本会计   X@$x(Zc  
  C (118)center 中心   =d#3& R]p  
  C (119)changeover time 变更时间   O2[uN@nY  
  C (120)chartered entity 特许经济个体   Rk#@{_  
  C (121)cheque 支票   "Dbjp5_  
  C (122)cheque register 支票登记薄   ^j1?LB  
  C (123)coin analysis 零钱分类   7<W7pXDp  
  C (124)classification 分类   S`yY<1[O  
  C (125)clock card 工时卡   bL`O k  
  C (126)code 代码   ?:bW@x  
  C (127)commitment accounting 承诺确认会计   Y<X,(\iEHP  
  C (128)common cost 共同成本   }nrl2yp:%  
  C (129)company limited byguarantee 有限担保责任公司   V #!ftu#c?  
C (130)company limited shares 股份有限公司    16q"A$  
  C (131)competitive position 竞争能力状况   ^P& )2m:s  
  C (132)concept 概念   &lg+uK  
  C (133)conglomerate 跨行业企业   Eeem y*U  
  C (134)consistency concept 一致性概念   Y|bCbaF  
  C (135)consolidated accounts 合并报表   +we3BE.  
  C (136)consolidation accounting 合并会计   B2UQO4[w  
  C (137)consortium 财团   R8 1z|+c|_  
  C (138)contingency plan 应急计划   K8 Y/sHl  
  C (139)contingent liabilities 或有负债   !^ko"^p   
  C (140)continuous operation 连续生产   8 Zy`Z  
  C (141)contra 抵消   u@v0I$  
  C (142)contract cost 合同成本   Yrb[:;Y  
  C (143)contract costing 合同成本计算   X9^a:7(  
  C (144)contribution 贡献毛益   I4%&/~!  
  C (145)contribution centre 贡献中心   ejYJOTT{^  
  C (146)contribution chart 贡献图   $E;`Y|r%WK  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9OYsI  
  C (148)contribution to salesration 贡献毛益对销售比率   T7eo_Mn  
  C (149)control 控制   y:Ycn+X.  
  C (150)control account 控制帐户   HhfuHZ<  
  C (151)control limits 控制限度   9;3f`DK@2k  
  C (152)controllability concept 可控制概念   Z/=x(I0  
  C (153)controllable cost 可控制成本   nKn,i$sO/.  
  C (154)conversion cost 加工成本   =k]RzeI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /JPyADi  
  C (156)corporate appraisal 公司评估   `.PZx%=  
  C (157)corporate planning 公司计划   q=8I0E&q  
  C (158)corporate social reporting 公司社会报告   j'lfH6_')e  
  C (159)corporation 股份公司   !2oe;q2X[G  
  C (160)cost 成本   \ ]  
  C (161)cost account 成本帐户   mgeNH~%m@*  
  C (162)cost accounting 成本会计   ~Ein)5  
  C (163)cost accounting manual 成本手册   `PI,tmv!  
  C (164)cost accounts calendar 成本报表的日历时间   ;kO Op@e  
  C (165)cost adjustment 成本调整   XjpFJ#T*$A  
  C (166)cost allocation 成本分配   3^kZydZ CN  
  C (167)cost apportionment 成本分摊   uZ mi  
  C (168)cost attribution 成本归属   U#v??Sl  
  C (169)cost audit 成本审计   lUXxpv1m  
  C (170)cost behaviour 成本性态   VIo %((  
  C (171)cost benefit analysis 成本效益分析   >U@7xeK  
  C (172)cost center 成本中心   ^` N+mlh  
  C (173)cost driver 成本动因
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