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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 @ yJ/!9?^  
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  1.audit   审计 F@Bh>Vb  
  2.attestation   鉴证 CD#:*  
  3.credibility   可信赖程度 }W&hPC  
  4.audit of financial statements 财务报表审计 U" eP>HHp  
  5.agreed-upon procedures 执行商定程序 hDc, #~!  
  6.high levels of assurance 高水平保证 Hbogi1!al|  
  7.compilation 编制 RB1c!h$u  
  8.reliability 可靠性 P;jl!o$  
  9.relevance 相关性 )W^Wqa8mG|  
  10.professional skepticism 职业谨慎 3UeG>5R  
  11.objectivity 客观性 Bvx%|:R  
  12. professional competence 专业胜任能力 1M&n=s _  
  13.Senior/CPA-in-charge 项目经理 U85t !U  
  14.audit engagement letter 业务约定书 $q#|B3N%  
  15.recurring audit 连续审计 =IBdnEz:M  
  16.the client 委托人 dP0!?J Y  
  17.change CPA 更换注册会计 4xLU15C  
  18.the existing CPA 现任注册会计师 9k.LV/Y  
  19.the successor CPA 后任注册会计师 S!gV\gEbDj  
  20.the preceding CPA前任注册会计师 75vd ]45as  
  21.issue the audit report 出具审计报告 S9X~<!]  
  22.expert 专家 %XGwQB$zk8  
  23.the board of directors 董事会 =L~,HS(l,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9ls<Y  
  25.assess material misstatement risks评估重大错报风险 I^ W   
  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 WE$Pi;q1  
  27.a general knowledge of —— 初步了解―――的情况 Nt42v  
  28.a more knowledge of—— 进一步了解的情况 <Q)6N!Tp^  
  29.the prior year‘s working papers 以前年度工作底稿 =!3G,qV  
  30.minutes of meeting 会议纪要 & i|x2; v  
  31.business risks 经营风险 O?X g%k#  
  32.appropriateness 适当性 eN]0]9JO  
  33.accounting estimate 会计估计 1fRYXqx  
  34.management representations 管理层声明 L L Oe  
  35.going concern assumption 持续经营假设 V.J[Uwf  
  36.audit plan 审计计划 yBO88rfh>  
  37.significant audit areas 重点审计领域 GIQ/gM?Pv  
  38.error 错误 r-]Au -  
  39.fraud舞弊 lPm'>, }Y  
  40.modified or additional procedures 修改或追加审计程序 u>: sXm  
  41.misappropriation of assets 侵占资产 @ =x=dL(  
  42.transactions without substance 虚假交易 2&fIF}vk>m  
  43.unusual pressures 异常压力 *=}$@O S  
  44.the suspected noncompliance 涉嫌存在违法行为 ?bbu^;2*f  
  45.materialiy 重要性 7 ]a6dMh  
  46.exceed the materiality level 超过重要性水平 ]5D?Sc#-  
  47.approach the materiality level 接近重要性水平 Uxx=$&#  
  48.an acceptably low level 可接受水平 K' N`rx.7  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 6TS+z7S81L  
  50.misstatements or omissions 错报或漏报  !pl<  
  51.aggregate 总计 {>>ozB.  
  52.subsequent events 期后事项 gsuf d{{  
  53.adjust the financial statements 调整财务报表 Z QND^a:  
  54.perform additional audit procedures 实施追加的审计程序 e#L/  
  55.audit risk 审计风险 ~$w-I\Q!  
  56.detection risk 检查风险 0[}"b(O{  
  57.inappropriate audit opinion 不适当的审计意见 g':mM*j&  
  58.material misstatement 重大的错报 W|~Lmdzj  
  59.tolerable misstatement 可容忍错报 Q/4g)(~J  
  60.the acceptable level of detection risk 可接受的检查风险 ~Bn#A kL  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7)G- EAF  
  62.simall business 小规模企业 yNdtq\h  
  63.accounting system 会计系统 pgT{#[=>  
  64.test of control 控制测试 q{Hk27kt  
  65.walk-through test 穿行测试 (i>VJr  
  66.communication 沟通 ?,NZ /n  
  67.flow chart 流程图 [(}f3W&  
  68.reperformance of internal control 重新执行 - tZ2 N  
  69.audit evidence 审计证据 ohusL9D  
  70.substantive procedures 实质性程序 3nf+ imAF  
  71.assertions 认定 G\tTwX4  
  72.esistence 存在 -wlob`3  
  73.occurrence 发生 HH+NNSRO  
  74.completeness 完整性 AS`0.RC-  
  75.rights and obligations 权利和义务 `7}6  
  76.valuation and allocation 计价和分摊 VcIsAK".4[  
  77.cutoff 截止 i>r4R z!  
  78.accuracy 准确性 y!GjC]/  
  79.classification 分类 F >2t=r*9  
  80.inspection 检查 cqr!*  
  81.supervision of counting 监盘 ^*'|(Cv  
  82.observation 观察 h>$,97EU  
  83.confirmation 函证 wlBdA  
  84.computation 计算 ~\DC )  
  85.analytical procedures 分析程序 \ntmD?kA  
  86.vouch 核对 l*("[?>I  
  87.trace 追查 b,/fz6 {N  
  88.audit sampling 审计抽样 //`heFuc]>  
  89.error 误差 U*, 8 ,C  
  90.expected error 预期误差 3G8BYP  
  91.population 总体 A{\7HV5  
  92.sampling risk 抽样风险 LslQZ]3MY  
  93.non- sampling risk 非抽样风险 ;r>?V2,tm  
  94.sampling unit 抽样单位 JT&CJ&#[h  
  95.statistical sampling 统计抽样 5.F.mUO  
  96.tolerable error 可容忍误差 `23&vGk}  
  97.the risk of under reliance 信赖不足风险 P1 =bbMk  
  98.the risk of over reliance 信赖过度风险 k=H{gt  
  99.the risk of incorrect rejection 误拒风险 p=\DZU~1  
  100. the risk of incorrect acceptance 误受风险 9c8zH{T_{  
  101.working trial balance 试算平衡表 o1MI&}r  
  102.index and cross-referencing 索引和交叉索引  a)PBC{I  
  103.cash receipt 现金收入 jJ?MT#v  
  104.cash disbursement 现金支出 nVw]0Yl  
  105.bank statement 银行对账单 v<_}Br2I[  
  106.bank reconciliation 银行存款余额调节表 \`jFy[(Pa'  
  107.balance sheet date 资产负债表日 lZV]Z3=p'0  
  108.net realizable value 可变现净值 KM< +9`  
  109.storeroom 仓库 COc1np  
  110.sale invoice 销售发票 s ,\w00-:  
  111.price list 价目表 X_+`7yCi"x  
  112.positive confirmation request 积极式询证函 R}Uv i9?  
  113.negative confirmation request 消极式询证函 7<x0LW  
  114.purchase requisition 请购单 4O9HoX#-?  
  115.receiving report 验收报告 y.JAtsxD  
  116.gross margin 毛利 T,Cq;|g5E  
  117.manufacturing overhead 制造费用 e'(n ^_$nl  
  118.material requisition 领料单 \% !]qv  
  119.inventory-taking 存货盘点 f'TjR#w  
  120.bond certificate 债券 03J,NXs  
  121.stock certificate 股票 qD7(+a  
  122.audit report 审计报告 EK_NN<So#  
  123.entity 被审计单位 {}N*e"<O  
  124.addressee of the audit report 审计报告的收件人 })g|r9=  
  125.unqualified opinion 无保留意见 `hM`bcS  
  126.qualified opinion 保留意见 Lg|j0-"N  
  127.disclaimer of opinion 无法表示意见 R +P,kD?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   z 4Qz9#*"^  
  A (2)absorbed overhead 已吸收制造费用 .hn{m9|U  
  A (3)absorption costing 吸收成本计算 E0\ '  
  A (4)account 账户,报表   3ypB~bNw  
  A (5)accounting postulate 会计假设   - 4'yp  
  A (6)accounting series release 会计公告文件   44f8Hc1g  
  A (7)accounting valuation 会计计价   s) u{A  
  A (8)account sale 承销清单 :IV4]`  
  A (9)accountability concept 经营责任概念   U|g4t=@ZR  
  A (10)accountancy 会计职业   5ap}(bO  
  A (11)accountant 会计师   )J<Li!3  
  A (12)accounting 会计   knh^q;q*  
  A (13)agency cost 代理成本   LT!.M m  
  A (14)accounting bases 会计基础   ETV|;>v  
  A (15)accounting manual 会计手册   50rCW)[#  
  A (16)accounting period 会计期间   ?'P8H^K6u  
  A (17)accounting policies 会计方针   )AXTi4MNp  
  A (18)accounting rate of return 会计报酬率   /8q7pwV  
  A (19)accounting reference date 会计参照日   $n(?oyf  
  A (20)accounting reference period 会计参照期间   YUfuS3sX}  
  A (21)accrual concept 应计概念   ppN96-]^0  
  A (22)accrual expenses 应计费用   1m|Oi%i4  
  A (23)acid test ration 速动比率(酸性测试比率)   TmH#  
  A (24)acquisition 购置   LD Bxw  
  A (25)acquisition accounting 收购会计   ]d_Id]Qa+  
  A (26)activity based accounting 作业基础成本计算   -kq=W_  
  A (27)adjusting events 调整事项   j,/OzVm9  
  A (28)administrative expenses 行政管理费   ppR~e*rv-  
  A (29)advice note 发货通知   OQ 5{#  
  A (30)amortization 摊销   ?#ndMv!$  
  A (31)analytical review 分析性检查   <'v?WV_  
  A (32)annual equivalent cost 年度等量成本法   W!4GL>9m}A  
  A (33)annual report and accounts 年度报告和报表   +I/7eIG?|  
  A (34)appraisal cost 检验成本   Y gQ_P4B;  
  A (35)appropriation account 盈余分配账户   f5 wn`a~h  
  A (36)articles of association 公司章程细则   )6PZ.s/F6p  
  A (37)assets 资产   DvF`KHsy  
  A (38)assets cover 资产保障   mJc'oG-  
  A (39)asset value per share 每股资产价值   1N x%uz  
  A (40)associated company 联营公司   j1v fp"J1  
  A (41)attainable standard 可达标准   q !7z4Cn  
*1ek w#'  
 A (42)attributable profit 可归属利润   5Jp@n .  
  A (43)audit 审计   8~ .r/!wfy  
  A (44)audit report 审计报告   lD6hL8[  
  A (45)auditing standards 审计准则   kFHqQs aG  
  A (46)authorized share capital 额定股本   1oFU4+{ 4  
  A (47)available hours 可用小时   ;s3"j~5m)  
  A (48)avoidable costs 可避免成本 |bi"J;y  
  B (49)back-to-back loan 易币贷款   -1Lh="US  
  B (50)backflush accounting 倒退成本计算   OC#oJwC  
  B (51)bad debts 坏帐   @+sy D  
  B (52)bad debts ratio 坏帐比率   "@ Zy+zLU  
  B (53)bank charges 银行手续费   C;oP"K]4=  
  B (54)bank overdraft 银行透支   t.j q]L  
  B (55)bank reconciliation 银行存款调节表   ~uqJ@#o{  
  B (56)bank statement 银行对账单   W6K]jIQ  
  B (57)bankruptcy 破产   Rr^<Q:#"<|  
  B (58)basis of apportionment 分摊基础   -qs.'o ;2  
  B (59)batch 批量   FGr0W|?v  
  B (60)batch costing 分批成本计算   _Jj|g9b  
  B (61)beta factor B(市场)风险因素   $A7[?Ai ?  
  B (62)bill 账单   O#H`/z  
  B (63)bill of exchange 汇票   qK:.j  
  B (64)bill of landing 提单   M98dQ%4I  
  B (65)bill of materials 用料预计单   y{? 6U>_  
  B (66)bill payable 应付票据   \'GX^0yK  
  B (67)bill receivable 应收票据   8/-GrdyE  
  B (68)bin card 存货记录卡   ]QtdT8~  
  B (69)bonus 红利   ?fnJ`^|-r  
  B (70)book-keeping 薄记   > 9JzYI^  
  B (71)Boston classification 波士顿分类   Zu$f-_"  
  B (72)breakeven chart 保本图   lc>nU hj.  
  B (73)breakeven point 保本点   .',ikez  
  B (74)breaking-down time 复位时间   qX0IHe  
  B (75)budget 预算   \qUmdN{FU  
  B (76)budget center 预算中心   s+yBxgQ/  
  B (77)budget cost allowance 预算成本折让   GJy><'J,!>  
  B (78)budget manual 预算手册   ah"2^x  
  B (79)budget period 预算期间   .o:Pe2C  
  B (80)budgetary control 预算控制   6y%BJU.I  
  B (81)budgeted capacity 预算生产能力   gpHI)1i'H  
  B (82)burden 制造费用   6.EfM^[  
  B (83)business center 经营中心   w<J$12 "p+  
  B (84)business entity 营业个体   W2%(a0p  
  B (85)business unit 经营单位   OB6I8n XW  
 B (86)buy-out management 管理性购买产权   g5V9fnb!d  
  B (87)by-product 副产品 bNevHKS  
  C (88)called-up share capital 催缴股本   GaSk &'n$Y  
  C (89)capacity 生产能力   Z #w1,n88  
  C (90)capacity ratios 生产能力比率   WQv~<]1J F  
  C (91)capital 资本   cP$b>3O  
  C (92)capital assets pricing model资本资产计价模式   6b-d#H/1Y  
  C (93)capital commitment 承诺资本   \&2GLBKpe  
  C (94)capital employed 已运用的资本   5 |r3i \  
  C (95)capital expenditure 资本支出   wx}\0(]Gl  
  C (96)capital expenditureauthorization 资本支出核准   , j'=sDl  
  C (97)capital expenditure control 资本支出控制   HpDU:m  
  C (98)capital expenditure proposal资本支出申请   ^-~.L: }q  
  C (99)capital funding planning 资本基金筹集计划   7T_g?!sdMh  
  C (100)capital gain 资本收益   .#5<ZAh/?  
  C (101)capital investment appraisal资本投资评估   qk~QcVg  
  C (102)capital maintenance 资本保全   +z>*m`}F  
  C (103)capital resource planning 资本资源计划   |ng[s6uf  
  C (104)capital surplus 资本盈余   EK@yzJ%  
  C (105)capital turnover 资本周转率   z\_q`43U7  
  C (106)card 记录卡   KT{ <iz_  
  C (107)cash 现金   {8@?9Z9R{  
  C (108)cash account 现金账户   T oy~\  
  C (109)cash book 现金账薄   M[Y|$I}  
  C (110)cash cow 金牛产品   QMy;?,  
  C (111)cash flow 现金流量   6: -qL}  
  C (112)cash discounted 现金贴现   :&6QKTX  
  C (113)cash flow budget 现金流量预算   S'Yg!KwX  
  C (114)cash flow statement 现金流量表   Ea!}r| ~]0  
  C (115)cash ledger 现金分类账   NvJu)gI%  
  C (116)cash limit 现金限额   m ~fqZK  
  C (117)CCA 现时成本会计   ujmW {()  
  C (118)center 中心   c*~/[:}  
  C (119)changeover time 变更时间   qAR~js`5  
  C (120)chartered entity 特许经济个体   rU<  H7U  
  C (121)cheque 支票   nP 2rN_:4  
  C (122)cheque register 支票登记薄   kzJNdYtdH  
  C (123)coin analysis 零钱分类   B(Y{  
  C (124)classification 分类   HQt=.#GW  
  C (125)clock card 工时卡   XXuU@G6Z7$  
  C (126)code 代码   "}7K>|a  
  C (127)commitment accounting 承诺确认会计   TjD`< k  
  C (128)common cost 共同成本   75!IzJG  
  C (129)company limited byguarantee 有限担保责任公司   v :6`(5  
C (130)company limited shares 股份有限公司   $aE %W? \  
  C (131)competitive position 竞争能力状况   F =iz\O!6  
  C (132)concept 概念   %3fHitCikc  
  C (133)conglomerate 跨行业企业   jGR_EE  
  C (134)consistency concept 一致性概念   Bq79Ev .-  
  C (135)consolidated accounts 合并报表   dMeDQ`c`W  
  C (136)consolidation accounting 合并会计   E|6X.Ny]   
  C (137)consortium 财团   ORcl=Eo>  
  C (138)contingency plan 应急计划   &1]}^/u2  
  C (139)contingent liabilities 或有负债   E`LML?   
  C (140)continuous operation 连续生产   a3HT1!M)  
  C (141)contra 抵消   b]4yFwb  
  C (142)contract cost 合同成本   %pL ,A5M  
  C (143)contract costing 合同成本计算   ^q FFF3<8  
  C (144)contribution 贡献毛益   E^A9u |x  
  C (145)contribution centre 贡献中心   ThJLaNS  
  C (146)contribution chart 贡献图   .[= 0(NO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   GG(rp]rgl  
  C (148)contribution to salesration 贡献毛益对销售比率   C<qJnB:B 9  
  C (149)control 控制   ^B?{X|U37  
  C (150)control account 控制帐户   -$dnUXFsj[  
  C (151)control limits 控制限度   ~`T(mh',  
  C (152)controllability concept 可控制概念   eoTOccb!  
  C (153)controllable cost 可控制成本   l:j9lBS  
  C (154)conversion cost 加工成本   6dC!&leNi  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^tc@bsUF  
  C (156)corporate appraisal 公司评估   OR1XQij  
  C (157)corporate planning 公司计划   sKn>K/4JZ  
  C (158)corporate social reporting 公司社会报告   bC?t4-W  
  C (159)corporation 股份公司   {Swo u>X4  
  C (160)cost 成本   .s7o$u~l  
  C (161)cost account 成本帐户   ^L]+e  
  C (162)cost accounting 成本会计   2#T|+mKxZM  
  C (163)cost accounting manual 成本手册   f 7d)  
  C (164)cost accounts calendar 成本报表的日历时间   9e=F  
  C (165)cost adjustment 成本调整   jY87N Hg  
  C (166)cost allocation 成本分配   *bmk(%g  
  C (167)cost apportionment 成本分摊   kl3#&>e  
  C (168)cost attribution 成本归属   Yfxc$ub  
  C (169)cost audit 成本审计   @iC!Q>D  
  C (170)cost behaviour 成本性态   Z0b1E  
  C (171)cost benefit analysis 成本效益分析   ',m,wp`  
  C (172)cost center 成本中心   )c]GgPH  
  C (173)cost driver 成本动因
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