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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 -/O_wqm#  
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  1.audit   审计 !M&Qca2  
  2.attestation   鉴证 +mgmC_Q(0  
  3.credibility   可信赖程度 ,+gU^dc|hq  
  4.audit of financial statements 财务报表审计 >)&]Ss5J  
  5.agreed-upon procedures 执行商定程序 *h `P+_Q7  
  6.high levels of assurance 高水平保证 Id/-u[-yo  
  7.compilation 编制 0E5"}8  
  8.reliability 可靠性 5ZXP$.  
  9.relevance 相关性 VT; Vm 3\  
  10.professional skepticism 职业谨慎 qkEre  
  11.objectivity 客观性 vl "l  
  12. professional competence 专业胜任能力 M'n2j  
  13.Senior/CPA-in-charge 项目经理 YA:7^-Bv  
  14.audit engagement letter 业务约定书 B`)gXqBt  
  15.recurring audit 连续审计 (rHS2SA\5  
  16.the client 委托人 7l%]/`Y-  
  17.change CPA 更换注册会计 R.FC3<TTv  
  18.the existing CPA 现任注册会计师 8{t^< j$n  
  19.the successor CPA 后任注册会计师 i Sm .E  
  20.the preceding CPA前任注册会计师 gNsas:iGM  
  21.issue the audit report 出具审计报告 f[AN=M"B"s  
  22.expert 专家 z; dFS  
  23.the board of directors 董事会 !Rq.L  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r? w^#V  
  25.assess material misstatement risks评估重大错报风险 gtV^6(Y  
  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 &RzkM4"  
  27.a general knowledge of —— 初步了解―――的情况 3($cBC  
  28.a more knowledge of—— 进一步了解的情况 +4N7 _Y  
  29.the prior year‘s working papers 以前年度工作底稿 (&W&1KT  
  30.minutes of meeting 会议纪要 su/!<y  
  31.business risks 经营风险 jc4#k+sb  
  32.appropriateness 适当性 "x+o(jOy  
  33.accounting estimate 会计估计 Zt;dPYq>  
  34.management representations 管理层声明 )dv w.X  
  35.going concern assumption 持续经营假设 e#+u8LrN  
  36.audit plan 审计计划 7<T1#~w4L  
  37.significant audit areas 重点审计领域 |[RoR  
  38.error 错误 x e~lV  
  39.fraud舞弊 _XO3ml\x@  
  40.modified or additional procedures 修改或追加审计程序 &tAhRMa  
  41.misappropriation of assets 侵占资产 i; qb\  
  42.transactions without substance 虚假交易 &$1ifG   
  43.unusual pressures 异常压力 . paA0j  
  44.the suspected noncompliance 涉嫌存在违法行为 O7M8!3Eqm  
  45.materialiy 重要性 *[P"2b#  
  46.exceed the materiality level 超过重要性水平 d'oh-dj %^  
  47.approach the materiality level 接近重要性水平 >o] !-46  
  48.an acceptably low level 可接受水平 b-d{)-G{(  
  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 X\ -IAv  
  50.misstatements or omissions 错报或漏报 VIXY?Ua  
  51.aggregate 总计 0bR)]"K  
  52.subsequent events 期后事项 u["3| `C5  
  53.adjust the financial statements 调整财务报表 O ;34~k   
  54.perform additional audit procedures 实施追加的审计程序 B#+0jdF;  
  55.audit risk 审计风险 8l?mNapy  
  56.detection risk 检查风险 hyHeyDO2  
  57.inappropriate audit opinion 不适当的审计意见 <WHu</  
  58.material misstatement 重大的错报 ,esryFRG  
  59.tolerable misstatement 可容忍错报 m=qEQy6#2u  
  60.the acceptable level of detection risk 可接受的检查风险 F&Bh\C)]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z}8khNCYr  
  62.simall business 小规模企业 !T'`L{Sj  
  63.accounting system 会计系统 uPmK:9]3R  
  64.test of control 控制测试 !a.|URa7  
  65.walk-through test 穿行测试 : aIS>6  
  66.communication 沟通 @PaOQ @  
  67.flow chart 流程图 )V6Bzn}9  
  68.reperformance of internal control 重新执行 fj7\MTy  
  69.audit evidence 审计证据 tyW5k(>  
  70.substantive procedures 实质性程序 tFi'RRZ  
  71.assertions 认定 uIvAmc4  
  72.esistence 存在 ?ufX3yia  
  73.occurrence 发生 >8* 0"Q  
  74.completeness 完整性 LA837P  
  75.rights and obligations 权利和义务 Az`c? W%  
  76.valuation and allocation 计价和分摊 ;v*J:Mn/=  
  77.cutoff 截止 $+P6R`K  
  78.accuracy 准确性 ]52.nxs~  
  79.classification 分类 uZg[PS=@!X  
  80.inspection 检查 9W7 ljUg  
  81.supervision of counting 监盘 g5YDRL!Wh  
  82.observation 观察 e #5LBSP  
  83.confirmation 函证 C8xxR~mq  
  84.computation 计算 +sW;p?K7eO  
  85.analytical procedures 分析程序 -J06H&/k  
  86.vouch 核对 Bh#?:h&f  
  87.trace 追查 L/[b~D>T%  
  88.audit sampling 审计抽样 |#Gug('  
  89.error 误差 0E<xzYo  
  90.expected error 预期误差 xk#q_!(j  
  91.population 总体 vGX}zzto  
  92.sampling risk 抽样风险 z AZ+'9LB  
  93.non- sampling risk 非抽样风险 EZY <k#  
  94.sampling unit 抽样单位 w YEkWB^  
  95.statistical sampling 统计抽样 2m*g,J?ql  
  96.tolerable error 可容忍误差 >, 9R :X(  
  97.the risk of under reliance 信赖不足风险 ;!C~_{/t  
  98.the risk of over reliance 信赖过度风险 O-=~ Bn _  
  99.the risk of incorrect rejection 误拒风险 P4VMGP  
  100. the risk of incorrect acceptance 误受风险 <\fB+ AZ  
  101.working trial balance 试算平衡表 7eR%zNDa  
  102.index and cross-referencing 索引和交叉索引 R/O>^s!Co  
  103.cash receipt 现金收入 UA8*8%v  
  104.cash disbursement 现金支出 _=\J:r|Y:  
  105.bank statement 银行对账单 G2[? b2)8  
  106.bank reconciliation 银行存款余额调节表 w<P$)~6  
  107.balance sheet date 资产负债表日 \se /2l  
  108.net realizable value 可变现净值 'bb *$T0=  
  109.storeroom 仓库 P&=H<^yd  
  110.sale invoice 销售发票 -_KO}_  
  111.price list 价目表 n9w(Z=D\  
  112.positive confirmation request 积极式询证函 L%CBz]`  
  113.negative confirmation request 消极式询证函 QyEGK  
  114.purchase requisition 请购单 Sc/\g  
  115.receiving report 验收报告 r3BQo[ 't  
  116.gross margin 毛利 <y4WG  
  117.manufacturing overhead 制造费用 }<9IH%sgF  
  118.material requisition 领料单 nn?h;KzB  
  119.inventory-taking 存货盘点 (>R   
  120.bond certificate 债券 JS^QfT,zE  
  121.stock certificate 股票 (Ev=kO  
  122.audit report 审计报告 z*w.A=r  
  123.entity 被审计单位 |b+ZKRW  
  124.addressee of the audit report 审计报告的收件人 j`o_Stbg  
  125.unqualified opinion 无保留意见 9 \lSN5W  
  126.qualified opinion 保留意见 L>>RboR}  
  127.disclaimer of opinion 无法表示意见 QB"Tlw(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $[xS>iuD  
  A (2)absorbed overhead 已吸收制造费用 QE Q/  
  A (3)absorption costing 吸收成本计算 tZL {;@  
  A (4)account 账户,报表   1KMSBLx  
  A (5)accounting postulate 会计假设   csd~)a nb  
  A (6)accounting series release 会计公告文件   gy*c$[NS$  
  A (7)accounting valuation 会计计价    {S$61ut  
  A (8)account sale 承销清单 8-u #<D.  
  A (9)accountability concept 经营责任概念   >>b <)?3Rv  
  A (10)accountancy 会计职业   6g -Q  
  A (11)accountant 会计师   m5_  
  A (12)accounting 会计   &~K4I  
  A (13)agency cost 代理成本   MfU0*nVF~  
  A (14)accounting bases 会计基础   -FGM>~x  
  A (15)accounting manual 会计手册   hqW),^\>'  
  A (16)accounting period 会计期间   v1VH&~e  
  A (17)accounting policies 会计方针   kc7,F2=F  
  A (18)accounting rate of return 会计报酬率   L']"I^( N  
  A (19)accounting reference date 会计参照日   5XzN%<_h9  
  A (20)accounting reference period 会计参照期间   53<.Knw5a  
  A (21)accrual concept 应计概念   ]pq(Q:"P,5  
  A (22)accrual expenses 应计费用   0Lx,qZ'  
  A (23)acid test ration 速动比率(酸性测试比率)   o6/"IIso3  
  A (24)acquisition 购置   EGysA{o"X  
  A (25)acquisition accounting 收购会计   NyR,@n1  
  A (26)activity based accounting 作业基础成本计算   9q]n &5  
  A (27)adjusting events 调整事项   cfC}"As  
  A (28)administrative expenses 行政管理费   :LxsiDrF[  
  A (29)advice note 发货通知   ;u*I#)7  
  A (30)amortization 摊销   \&MJ(F>vJ  
  A (31)analytical review 分析性检查   `Fx+HIng,  
  A (32)annual equivalent cost 年度等量成本法   X-y3CO:&@h  
  A (33)annual report and accounts 年度报告和报表   7tP qez#  
  A (34)appraisal cost 检验成本   jYk5]2#A  
  A (35)appropriation account 盈余分配账户   zhgvqg-  
  A (36)articles of association 公司章程细则   X6Q\NJ"B  
  A (37)assets 资产   rcAPp  
  A (38)assets cover 资产保障   w'6sJ#ba(  
  A (39)asset value per share 每股资产价值   *_sSM+S  
  A (40)associated company 联营公司   M)"'Q6ck=  
  A (41)attainable standard 可达标准   Nil nS!BM  
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 A (42)attributable profit 可归属利润   f=IF_|@^S  
  A (43)audit 审计   <)a7Nrc\T  
  A (44)audit report 审计报告    "SA*  
  A (45)auditing standards 审计准则   p5aqlYb6r  
  A (46)authorized share capital 额定股本   Yq>K1E|  
  A (47)available hours 可用小时   64qqJmG 3  
  A (48)avoidable costs 可避免成本 #H]c/  
  B (49)back-to-back loan 易币贷款    Pm"n wm  
  B (50)backflush accounting 倒退成本计算   <<PXh&wu0  
  B (51)bad debts 坏帐   [4r<WvUaM  
  B (52)bad debts ratio 坏帐比率   :(YFIW`59  
  B (53)bank charges 银行手续费   UCo`l~K)qg  
  B (54)bank overdraft 银行透支   M=54xTh0Y  
  B (55)bank reconciliation 银行存款调节表   e^k)756  
  B (56)bank statement 银行对账单   3/ '5#$  
  B (57)bankruptcy 破产   @ :}la  
  B (58)basis of apportionment 分摊基础   v, !`A!{D  
  B (59)batch 批量   ](^FGz  
  B (60)batch costing 分批成本计算   YQ>O6:%  
  B (61)beta factor B(市场)风险因素   ^fj30gw7\5  
  B (62)bill 账单   >eWORf>7  
  B (63)bill of exchange 汇票   aUi^7;R&<  
  B (64)bill of landing 提单   x^Zm:Jrw~  
  B (65)bill of materials 用料预计单   OHv4Yy]$B  
  B (66)bill payable 应付票据   L;=3n[^x  
  B (67)bill receivable 应收票据   ?-'G bOr!  
  B (68)bin card 存货记录卡   \olY)b[  
  B (69)bonus 红利   n?QglN  
  B (70)book-keeping 薄记   aF[#(PF  
  B (71)Boston classification 波士顿分类   =@D H hg  
  B (72)breakeven chart 保本图   dKY#Tl]  
  B (73)breakeven point 保本点   7NkMr8[}F  
  B (74)breaking-down time 复位时间   a4 mRu|x  
  B (75)budget 预算    i (`Q{l  
  B (76)budget center 预算中心   p }e| E!  
  B (77)budget cost allowance 预算成本折让   a@-bw4S D  
  B (78)budget manual 预算手册   0J6 * U[  
  B (79)budget period 预算期间   } :S}jo7  
  B (80)budgetary control 预算控制   t$b5,"G1  
  B (81)budgeted capacity 预算生产能力   N|%X/UjZ2.  
  B (82)burden 制造费用   d.Q<!Au3  
  B (83)business center 经营中心   <Ira~N  
  B (84)business entity 营业个体   Q$Rp?o&  
  B (85)business unit 经营单位   "5v^6R9e  
 B (86)buy-out management 管理性购买产权   Lb?0<  
  B (87)by-product 副产品 o1k+dJUd  
  C (88)called-up share capital 催缴股本   Z`#XB2,  
  C (89)capacity 生产能力   8gG;A8  
  C (90)capacity ratios 生产能力比率   ?7"v~d]>  
  C (91)capital 资本   z'*{V\  
  C (92)capital assets pricing model资本资产计价模式   y(O~=S+<  
  C (93)capital commitment 承诺资本   /4}y2JVv)  
  C (94)capital employed 已运用的资本   So= BcX-  
  C (95)capital expenditure 资本支出   fOdX2{7m  
  C (96)capital expenditureauthorization 资本支出核准   $RYOj{1  
  C (97)capital expenditure control 资本支出控制   gYloY=.Z$'  
  C (98)capital expenditure proposal资本支出申请   -;Te+E_  
  C (99)capital funding planning 资本基金筹集计划   l5D4 ?`|  
  C (100)capital gain 资本收益   q3`~uTzk  
  C (101)capital investment appraisal资本投资评估   q{+}0!o  
  C (102)capital maintenance 资本保全   1k`gr&S  
  C (103)capital resource planning 资本资源计划   1@9M[_<n5  
  C (104)capital surplus 资本盈余   >*\yEH9"   
  C (105)capital turnover 资本周转率   5=b6B=\*~  
  C (106)card 记录卡   gGx<k3W^  
  C (107)cash 现金   30 <_`  
  C (108)cash account 现金账户   :(4q\~  
  C (109)cash book 现金账薄   {Es1bO  
  C (110)cash cow 金牛产品   7X>*B~(R  
  C (111)cash flow 现金流量   !3{. V\ P)  
  C (112)cash discounted 现金贴现   ZZYtaVF:  
  C (113)cash flow budget 现金流量预算   (hh^?  
  C (114)cash flow statement 现金流量表   $LG.rJ/*  
  C (115)cash ledger 现金分类账   A-*MH#QUKh  
  C (116)cash limit 现金限额   $j \jT  
  C (117)CCA 现时成本会计   B5+$ VQ  
  C (118)center 中心   5=Y(.}6  
  C (119)changeover time 变更时间   yZ]?-7  
  C (120)chartered entity 特许经济个体   CAmIwAx6;  
  C (121)cheque 支票   D={$l'y9p  
  C (122)cheque register 支票登记薄   }h* j{b,  
  C (123)coin analysis 零钱分类   F"QJ)F  
  C (124)classification 分类   -:~z,F  
  C (125)clock card 工时卡   t^}"8  
  C (126)code 代码   (j(9'DjP  
  C (127)commitment accounting 承诺确认会计   x=X&b%09  
  C (128)common cost 共同成本   vu&ny&=`  
  C (129)company limited byguarantee 有限担保责任公司   16Jjf|]j  
C (130)company limited shares 股份有限公司   mo,"3YW  
  C (131)competitive position 竞争能力状况   Vy^mEsQC+h  
  C (132)concept 概念   %Aa_Bumf*:  
  C (133)conglomerate 跨行业企业   rbs&A{i  
  C (134)consistency concept 一致性概念   EfkBo5@Qi  
  C (135)consolidated accounts 合并报表    [{#n?BT  
  C (136)consolidation accounting 合并会计   rDu?XJA  
  C (137)consortium 财团   iRqLLMrn  
  C (138)contingency plan 应急计划   t~.^92]s|  
  C (139)contingent liabilities 或有负债   9$}> O]  
  C (140)continuous operation 连续生产   b@sq}8YD|z  
  C (141)contra 抵消   /iJsa&W}  
  C (142)contract cost 合同成本   r{_1M>F D!  
  C (143)contract costing 合同成本计算   Yv2L0bUo:  
  C (144)contribution 贡献毛益   8#9OSupp  
  C (145)contribution centre 贡献中心   E^m)&.+'M  
  C (146)contribution chart 贡献图   _X@ Q`d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %e_){28 n  
  C (148)contribution to salesration 贡献毛益对销售比率   prB: E[1  
  C (149)control 控制   Xn5LrLM&  
  C (150)control account 控制帐户   7HL23Vr k  
  C (151)control limits 控制限度   lTFo#p_(  
  C (152)controllability concept 可控制概念   _d+` Gw  
  C (153)controllable cost 可控制成本   |CK/-UG}  
  C (154)conversion cost 加工成本   F=f9##Y?7M  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   s?fEorG  
  C (156)corporate appraisal 公司评估   85Kf>z::c  
  C (157)corporate planning 公司计划   7|Iq4@IT  
  C (158)corporate social reporting 公司社会报告   r5+ MjR  
  C (159)corporation 股份公司   =/\l=*  
  C (160)cost 成本   Hq>rK`  
  C (161)cost account 成本帐户   &4)PW\ioY  
  C (162)cost accounting 成本会计   Uo[`AzD3  
  C (163)cost accounting manual 成本手册   Vg mYm~y'  
  C (164)cost accounts calendar 成本报表的日历时间   T b*Q4:r"  
  C (165)cost adjustment 成本调整   2uMSeSx$  
  C (166)cost allocation 成本分配   &ha<p j~  
  C (167)cost apportionment 成本分摊   W 9bpKmc  
  C (168)cost attribution 成本归属   AboRuHQ  
  C (169)cost audit 成本审计   V;P*/ke  
  C (170)cost behaviour 成本性态   `_"?$ v2F  
  C (171)cost benefit analysis 成本效益分析   RER93:(  
  C (172)cost center 成本中心   ?}jjBJ&  
  C (173)cost driver 成本动因
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