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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 5N$O  
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  1.audit   审计 MR.c?P?0Q  
  2.attestation   鉴证 "2hs=^&8  
  3.credibility   可信赖程度 =[YjIWr#o  
  4.audit of financial statements 财务报表审计 .]ZMxDZ  
  5.agreed-upon procedures 执行商定程序 @}hdMVi  
  6.high levels of assurance 高水平保证 %!OA/7XbG  
  7.compilation 编制 1.z]/cx<y  
  8.reliability 可靠性 o| 9Mj71  
  9.relevance 相关性 kw5`KfG9  
  10.professional skepticism 职业谨慎 B=|m._OL]n  
  11.objectivity 客观性 Jv59zI   
  12. professional competence 专业胜任能力 ~) vz`bD1  
  13.Senior/CPA-in-charge 项目经理 ? ;$f"Wl  
  14.audit engagement letter 业务约定书 zS! +2/(  
  15.recurring audit 连续审计 >"pHk@AWK  
  16.the client 委托人 U] av{}U  
  17.change CPA 更换注册会计 DUvF  
  18.the existing CPA 现任注册会计师 LmjGU[L,@  
  19.the successor CPA 后任注册会计师 f|&, SI?  
  20.the preceding CPA前任注册会计师 \Z$MH`_nu  
  21.issue the audit report 出具审计报告 m&k l_f7  
  22.expert 专家 ~~{+?v6B]  
  23.the board of directors 董事会 HD;l1W)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 dW Vm'd  
  25.assess material misstatement risks评估重大错报风险 ^%}PRl9  
  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 -02.n}u>  
  27.a general knowledge of —— 初步了解―――的情况 PG3,MCf:  
  28.a more knowledge of—— 进一步了解的情况 pRFlmg@/}  
  29.the prior year‘s working papers 以前年度工作底稿 $DhW=(YM_a  
  30.minutes of meeting 会议纪要 8RU91H8fE  
  31.business risks 经营风险 -5MQ/ujQ  
  32.appropriateness 适当性 NJPp6RZ%  
  33.accounting estimate 会计估计 +lw*/\7  
  34.management representations 管理层声明 (dAE  
  35.going concern assumption 持续经营假设 [}Y_O*C !  
  36.audit plan 审计计划 }/}eZCaG  
  37.significant audit areas 重点审计领域 )X 'ln  
  38.error 错误    
  39.fraud舞弊 (?#"S67  
  40.modified or additional procedures 修改或追加审计程序 :zsMkdU  
  41.misappropriation of assets 侵占资产 E\*M4n\!  
  42.transactions without substance 虚假交易 ant#bDb/  
  43.unusual pressures 异常压力 I$JyAj  
  44.the suspected noncompliance 涉嫌存在违法行为 P7 R}oO_n:  
  45.materialiy 重要性 0 1:(QJ  
  46.exceed the materiality level 超过重要性水平 PQ(/1v   
  47.approach the materiality level 接近重要性水平 h?-M+Ac  
  48.an acceptably low level 可接受水平 ?T_bjALW  
  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 H<ZXe!q(nx  
  50.misstatements or omissions 错报或漏报 Mb(hdS90  
  51.aggregate 总计 :?H1h8wbCt  
  52.subsequent events 期后事项 a_k~z3wG  
  53.adjust the financial statements 调整财务报表 Y&1Yc)*O  
  54.perform additional audit procedures 实施追加的审计程序 X oh@(%  
  55.audit risk 审计风险 ]vZ}4Xno  
  56.detection risk 检查风险 t9[%o=N~lD  
  57.inappropriate audit opinion 不适当的审计意见 QA# 7T3|  
  58.material misstatement 重大的错报 A4f;ftB  
  59.tolerable misstatement 可容忍错报 0oo*F  
  60.the acceptable level of detection risk 可接受的检查风险 8QN/D\uq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !s47A"O&B  
  62.simall business 小规模企业 z i3gE$7  
  63.accounting system 会计系统 LqoH]AcN  
  64.test of control 控制测试 8o[+>W  
  65.walk-through test 穿行测试 D<(VP{ ,G  
  66.communication 沟通 Rj~y#m  
  67.flow chart 流程图 ky@DH(^>  
  68.reperformance of internal control 重新执行 gutf[Ksu  
  69.audit evidence 审计证据 *KDwl<^A  
  70.substantive procedures 实质性程序 ZG1 {"J/z  
  71.assertions 认定 ,Zb_Pu   
  72.esistence 存在 <gx"p#JbZ  
  73.occurrence 发生 [<IJ{yfx  
  74.completeness 完整性 K"g`,G6S  
  75.rights and obligations 权利和义务 J9XV:)Yv#  
  76.valuation and allocation 计价和分摊 .oz(,$CS"  
  77.cutoff 截止  VpWpC&  
  78.accuracy 准确性 HQ`A.E2  
  79.classification 分类 a\Dw*h?b~  
  80.inspection 检查 + wF5(  
  81.supervision of counting 监盘 NA9ss  
  82.observation 观察 h SU|rVi  
  83.confirmation 函证 2hE+Om^n  
  84.computation 计算 P*9L3R*=N  
  85.analytical procedures 分析程序 w"A%@<V3Ec  
  86.vouch 核对 S<"`9r)av  
  87.trace 追查 r9$7P?zm  
  88.audit sampling 审计抽样 &1ss @-  
  89.error 误差 6|ENDd[  
  90.expected error 预期误差 6x"|,,&MD0  
  91.population 总体 U$T (R2@  
  92.sampling risk 抽样风险 -0Q^k\X-  
  93.non- sampling risk 非抽样风险 xI^nA2g  
  94.sampling unit 抽样单位 ej{7)#  
  95.statistical sampling 统计抽样 7A4 6?kfu  
  96.tolerable error 可容忍误差 19;F+%no#  
  97.the risk of under reliance 信赖不足风险 Rb_+C  
  98.the risk of over reliance 信赖过度风险 BxHfL8$1[$  
  99.the risk of incorrect rejection 误拒风险 i0*6o3h  
  100. the risk of incorrect acceptance 误受风险 ~6Df~uN  
  101.working trial balance 试算平衡表 I=o/1:[-  
  102.index and cross-referencing 索引和交叉索引  iT&Y9  
  103.cash receipt 现金收入 {ZD'l5jU  
  104.cash disbursement 现金支出 L Olj8T8Z  
  105.bank statement 银行对账单 (vr v-4  
  106.bank reconciliation 银行存款余额调节表 (S k+nD  
  107.balance sheet date 资产负债表日 lr&O@ 5"oy  
  108.net realizable value 可变现净值 \C;F5AO  
  109.storeroom 仓库 S9@)4|3C|p  
  110.sale invoice 销售发票 4-{f$Z @  
  111.price list 价目表 1[H1l;  
  112.positive confirmation request 积极式询证函 h|Udw3N1L  
  113.negative confirmation request 消极式询证函 4z^5|$?_ta  
  114.purchase requisition 请购单 Gt5'-Hyo  
  115.receiving report 验收报告 -MT.qhx  
  116.gross margin 毛利 `KzNBH,W  
  117.manufacturing overhead 制造费用 lO5*n|Ic,  
  118.material requisition 领料单 AcxC$uh  
  119.inventory-taking 存货盘点 8WL*Pr 1I  
  120.bond certificate 债券 "ba>.h,#'  
  121.stock certificate 股票 l?swW+ x\  
  122.audit report 审计报告 ?ZlN$h^  
  123.entity 被审计单位 7T-}oNaJA\  
  124.addressee of the audit report 审计报告的收件人 _#rE6./@q  
  125.unqualified opinion 无保留意见 Fg -4u&Ik  
  126.qualified opinion 保留意见 Z*Jp?[##  
  127.disclaimer of opinion 无法表示意见 T1c.ER}17  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   u!K5jqP  
  A (2)absorbed overhead 已吸收制造费用 GJIM^  
  A (3)absorption costing 吸收成本计算 O^yD b  
  A (4)account 账户,报表   !'T,%8']  
  A (5)accounting postulate 会计假设    -p2 =?a  
  A (6)accounting series release 会计公告文件   ^Q""N<  
  A (7)accounting valuation 会计计价   3# r` e  
  A (8)account sale 承销清单 W! q-WU  
  A (9)accountability concept 经营责任概念   Z=\wI:TY1  
  A (10)accountancy 会计职业   IL2OVLX  
  A (11)accountant 会计师   b\H !\A  
  A (12)accounting 会计   dqo&3^px  
  A (13)agency cost 代理成本   5/"&C-t  
  A (14)accounting bases 会计基础   +axpIjI'  
  A (15)accounting manual 会计手册   bP 8O&R  
  A (16)accounting period 会计期间   h`:f  
  A (17)accounting policies 会计方针   N J_#;t#j  
  A (18)accounting rate of return 会计报酬率   ($A0u mW1%  
  A (19)accounting reference date 会计参照日   #_}r) q  
  A (20)accounting reference period 会计参照期间   yQ M<(;\O  
  A (21)accrual concept 应计概念   = 7TK &  
  A (22)accrual expenses 应计费用   Af%#&r7W  
  A (23)acid test ration 速动比率(酸性测试比率)   o$,Dh?l  
  A (24)acquisition 购置   skR I \  
  A (25)acquisition accounting 收购会计   >[|Y$$  
  A (26)activity based accounting 作业基础成本计算   ? IHa>f:  
  A (27)adjusting events 调整事项    y+.E}  
  A (28)administrative expenses 行政管理费   =ijVT_|u0  
  A (29)advice note 发货通知   (D 5.NB%@  
  A (30)amortization 摊销   Gv uX"J  
  A (31)analytical review 分析性检查   / %:%la%  
  A (32)annual equivalent cost 年度等量成本法   zBd)E21H  
  A (33)annual report and accounts 年度报告和报表   K4>nBvZ?v  
  A (34)appraisal cost 检验成本   .qjdi`v  
  A (35)appropriation account 盈余分配账户   iYHC a }  
  A (36)articles of association 公司章程细则   KeiPo KhZi  
  A (37)assets 资产   ?}g#Mc  
  A (38)assets cover 资产保障   eED@Z/~6  
  A (39)asset value per share 每股资产价值   G8E=E<Yg~  
  A (40)associated company 联营公司   ij/5m-{6)  
  A (41)attainable standard 可达标准   !tL&Ktoj  
AJ`R2 $  
 A (42)attributable profit 可归属利润   6*92I  
  A (43)audit 审计   +G qV9x 8  
  A (44)audit report 审计报告   -6./bB g  
  A (45)auditing standards 审计准则   gQ@fe3[  
  A (46)authorized share capital 额定股本   ID1 /N)5 6  
  A (47)available hours 可用小时   hi(u L>\  
  A (48)avoidable costs 可避免成本 3S_H hvB  
  B (49)back-to-back loan 易币贷款   #MhieG5  
  B (50)backflush accounting 倒退成本计算   _g#v*7o2@  
  B (51)bad debts 坏帐   q IIl,!&}A  
  B (52)bad debts ratio 坏帐比率   BDCFToSf|  
  B (53)bank charges 银行手续费   }*ZOD1j  
  B (54)bank overdraft 银行透支   9/x_p;bI  
  B (55)bank reconciliation 银行存款调节表   wK[Xm'QTPJ  
  B (56)bank statement 银行对账单   4H\+vJPM  
  B (57)bankruptcy 破产   9:l@8^_o  
  B (58)basis of apportionment 分摊基础   ;0!rq^JG  
  B (59)batch 批量   82bOiN15  
  B (60)batch costing 分批成本计算   m {)F9F  
  B (61)beta factor B(市场)风险因素   :O(<3"P/  
  B (62)bill 账单   ~>( N<:N  
  B (63)bill of exchange 汇票   #g6*s+Gm  
  B (64)bill of landing 提单   4xE [S  
  B (65)bill of materials 用料预计单   7Vd"AVn}g  
  B (66)bill payable 应付票据   F;&a=R!.  
  B (67)bill receivable 应收票据   H!+T2<F9R  
  B (68)bin card 存货记录卡   tLzX L *  
  B (69)bonus 红利   5U3 b&0  
  B (70)book-keeping 薄记   %+y92'GqG/  
  B (71)Boston classification 波士顿分类   X+*"FKm S.  
  B (72)breakeven chart 保本图   uWSfr(loX  
  B (73)breakeven point 保本点   eT|"6WJ:{  
  B (74)breaking-down time 复位时间   34$qV{Y%y  
  B (75)budget 预算   N){/#3  
  B (76)budget center 预算中心   ]5=C3Y  
  B (77)budget cost allowance 预算成本折让   *A,h ^  
  B (78)budget manual 预算手册   ~e)`D nJ  
  B (79)budget period 预算期间   0y"Ra%Y  
  B (80)budgetary control 预算控制   d&'}~C`~k  
  B (81)budgeted capacity 预算生产能力   zeZ}P>C  
  B (82)burden 制造费用   !PFc) J  
  B (83)business center 经营中心   u\JYxNj1  
  B (84)business entity 营业个体   NzP5s&,C69  
  B (85)business unit 经营单位   nDh D"rc  
 B (86)buy-out management 管理性购买产权   C6XZZ  
  B (87)by-product 副产品 xfE:r:  
  C (88)called-up share capital 催缴股本   pd[?TyVK;  
  C (89)capacity 生产能力   9Xu O\+z  
  C (90)capacity ratios 生产能力比率   lR9~LNK?  
  C (91)capital 资本   -PI_ *  
  C (92)capital assets pricing model资本资产计价模式   =nmvG%.hd  
  C (93)capital commitment 承诺资本   i8tH0w/(M  
  C (94)capital employed 已运用的资本   cS'|c06  
  C (95)capital expenditure 资本支出   .-6B6IEI_"  
  C (96)capital expenditureauthorization 资本支出核准   .\?)O+J!  
  C (97)capital expenditure control 资本支出控制   Psf'#4g  
  C (98)capital expenditure proposal资本支出申请   Q0}Sju+HX  
  C (99)capital funding planning 资本基金筹集计划   BtZycI  
  C (100)capital gain 资本收益   BpGK`0H  
  C (101)capital investment appraisal资本投资评估   %:P&! F\?  
  C (102)capital maintenance 资本保全   GV5hmDzRs  
  C (103)capital resource planning 资本资源计划   -<'&"-  
  C (104)capital surplus 资本盈余   {=Y.Z1E:  
  C (105)capital turnover 资本周转率   .mse.$TK.^  
  C (106)card 记录卡   AvN\^ &G  
  C (107)cash 现金   #^>5,M2  
  C (108)cash account 现金账户   zdwr5k  
  C (109)cash book 现金账薄   } h.]sF  
  C (110)cash cow 金牛产品   Rr#vv  
  C (111)cash flow 现金流量   !i|]OnJY  
  C (112)cash discounted 现金贴现   !1:364  
  C (113)cash flow budget 现金流量预算    +{$NN  
  C (114)cash flow statement 现金流量表   &s|&cT  
  C (115)cash ledger 现金分类账   jH1!'1s|  
  C (116)cash limit 现金限额   N* C"+2  
  C (117)CCA 现时成本会计   gX}(6RP_!  
  C (118)center 中心   ~olta\|  
  C (119)changeover time 变更时间   kO]],Vy`  
  C (120)chartered entity 特许经济个体   ,~!rn}M I<  
  C (121)cheque 支票   FE)L?  
  C (122)cheque register 支票登记薄   +=5Dt7/|  
  C (123)coin analysis 零钱分类   gCMwmanX  
  C (124)classification 分类   eQ}o;vJ N  
  C (125)clock card 工时卡   A&$oiLc  
  C (126)code 代码   f 2sv$#'  
  C (127)commitment accounting 承诺确认会计   JVzU'd;1!  
  C (128)common cost 共同成本   {jOCz1J  
  C (129)company limited byguarantee 有限担保责任公司   _VeZ lk7 k  
C (130)company limited shares 股份有限公司   .{-&3++WZ  
  C (131)competitive position 竞争能力状况   FM c9oyU~  
  C (132)concept 概念   `dH[&=S  
  C (133)conglomerate 跨行业企业   fE\;Cbi  
  C (134)consistency concept 一致性概念   %n3lm(-0U  
  C (135)consolidated accounts 合并报表   ![wV}. }  
  C (136)consolidation accounting 合并会计   #1:&uC1vj  
  C (137)consortium 财团   d$uh .?F5  
  C (138)contingency plan 应急计划   n$*'J9W~  
  C (139)contingent liabilities 或有负债   :EISms  
  C (140)continuous operation 连续生产   L}bS"=B[&W  
  C (141)contra 抵消   Z/-!-  
  C (142)contract cost 合同成本   8+Y+\ XZG  
  C (143)contract costing 合同成本计算   edt(Zzk@3-  
  C (144)contribution 贡献毛益   .c[v /SB]  
  C (145)contribution centre 贡献中心   +gG6(7&+=  
  C (146)contribution chart 贡献图   zCdQI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Z|YiYQl[)  
  C (148)contribution to salesration 贡献毛益对销售比率   >Lh+(M;+F  
  C (149)control 控制   ;:nO5VFOg  
  C (150)control account 控制帐户   N798("  
  C (151)control limits 控制限度   pPUv8, %  
  C (152)controllability concept 可控制概念   \}0J%F1  
  C (153)controllable cost 可控制成本   -q9`Btz  
  C (154)conversion cost 加工成本   \0'7p-T6  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   IK%fX/tDyc  
  C (156)corporate appraisal 公司评估   :%M[|Fj  
  C (157)corporate planning 公司计划   ;%r#p v~  
  C (158)corporate social reporting 公司社会报告   k%iZ..  
  C (159)corporation 股份公司   -kp! .c  
  C (160)cost 成本   \vBpH'hR,'  
  C (161)cost account 成本帐户   $z-zscco  
  C (162)cost accounting 成本会计   P +U=/$o  
  C (163)cost accounting manual 成本手册   qB`zyd8yu  
  C (164)cost accounts calendar 成本报表的日历时间   7l"N%e  
  C (165)cost adjustment 成本调整   {wWh ;  
  C (166)cost allocation 成本分配   2k,!P6fgl  
  C (167)cost apportionment 成本分摊   6e1/h@p\7  
  C (168)cost attribution 成本归属   7/.-dfEK  
  C (169)cost audit 成本审计   aB9Pdu t  
  C (170)cost behaviour 成本性态   *R17 KMS  
  C (171)cost benefit analysis 成本效益分析   [KIK} :  
  C (172)cost center 成本中心   xP<cF  
  C (173)cost driver 成本动因
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