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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 C"enpc_C/  
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  1.audit   审计 @xZR9Z8]L  
  2.attestation   鉴证 /H+a0`/  
  3.credibility   可信赖程度 #cLBQJq  
  4.audit of financial statements 财务报表审计 pY$Q  
  5.agreed-upon procedures 执行商定程序 g$o&Udgs  
  6.high levels of assurance 高水平保证 A. w:h;7  
  7.compilation 编制 L4?IHNB  
  8.reliability 可靠性 H 7 ^/q7  
  9.relevance 相关性 uRe'%?W  
  10.professional skepticism 职业谨慎 YT8F#t8  
  11.objectivity 客观性 7j)8Djzp|  
  12. professional competence 专业胜任能力 *HB-QIl  
  13.Senior/CPA-in-charge 项目经理 s&J]zb`  
  14.audit engagement letter 业务约定书 & "B=/-(  
  15.recurring audit 连续审计 XBw)H  
  16.the client 委托人 9Lfv^V0  
  17.change CPA 更换注册会计 v74&BL]a  
  18.the existing CPA 现任注册会计师 Ld-_,-n  
  19.the successor CPA 后任注册会计师 ]jRfH(i  
  20.the preceding CPA前任注册会计师 pFz`}?c0  
  21.issue the audit report 出具审计报告 BDZ?Ez \Sg  
  22.expert 专家 ;IM}|2zuN  
  23.the board of directors 董事会 bK-N:8Z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 i(+p0:< 0  
  25.assess material misstatement risks评估重大错报风险 _t}WsEQ+P  
  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 rk)`\=No  
  27.a general knowledge of —— 初步了解―――的情况 ~.lPEA %%  
  28.a more knowledge of—— 进一步了解的情况 -C&P%tt Y  
  29.the prior year‘s working papers 以前年度工作底稿 HiJE}V;Vq  
  30.minutes of meeting 会议纪要 Y:)e(c"A  
  31.business risks 经营风险 b*Q&CL  
  32.appropriateness 适当性 "8zDbdK  
  33.accounting estimate 会计估计 W'u>#  
  34.management representations 管理层声明 G;XxBA  
  35.going concern assumption 持续经营假设 xFg>SJ7]  
  36.audit plan 审计计划 Xm2 z}X(%  
  37.significant audit areas 重点审计领域 &XUiKnNW  
  38.error 错误 [;myHI`tw  
  39.fraud舞弊 t.\dpBq  
  40.modified or additional procedures 修改或追加审计程序 0Z]!/AsC  
  41.misappropriation of assets 侵占资产 CQDkFQq-dq  
  42.transactions without substance 虚假交易 s=/v';5J2!  
  43.unusual pressures 异常压力 j^2j& Ta  
  44.the suspected noncompliance 涉嫌存在违法行为 sds"%]r g  
  45.materialiy 重要性 3%=~) 7cF  
  46.exceed the materiality level 超过重要性水平 `,*5wBC  
  47.approach the materiality level 接近重要性水平 Tc3yS(aq  
  48.an acceptably low level 可接受水平 'a.qu9PJ  
  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 hqkz^!rp  
  50.misstatements or omissions 错报或漏报 m/EFHS49  
  51.aggregate 总计 l0i^uMS  
  52.subsequent events 期后事项 I4?5K@a  
  53.adjust the financial statements 调整财务报表 ,U dVNA  
  54.perform additional audit procedures 实施追加的审计程序 WQO) = n  
  55.audit risk 审计风险 K8Y=S12Ti  
  56.detection risk 检查风险 mBON$sF|  
  57.inappropriate audit opinion 不适当的审计意见 [Cv/{f3]u{  
  58.material misstatement 重大的错报 YQA ,f#  
  59.tolerable misstatement 可容忍错报 [0D .K}7|  
  60.the acceptable level of detection risk 可接受的检查风险 BsYa3d=}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (7=9++uU  
  62.simall business 小规模企业 :tv,]05t  
  63.accounting system 会计系统 hp L;bM'  
  64.test of control 控制测试 4d;8`66O  
  65.walk-through test 穿行测试 3=]sLn0L  
  66.communication 沟通 x{ WD;$J  
  67.flow chart 流程图 L5:$U>H(  
  68.reperformance of internal control 重新执行 I`4*+a'q&  
  69.audit evidence 审计证据 ]-QA'Lq  
  70.substantive procedures 实质性程序 u! qP  
  71.assertions 认定 WaR`Kp+>  
  72.esistence 存在 p0<\G  
  73.occurrence 发生 fIv*T[  
  74.completeness 完整性 w!clI8v/  
  75.rights and obligations 权利和义务 j^rIH#V   
  76.valuation and allocation 计价和分摊 `~CQU  
  77.cutoff 截止 q;>7*Y&  
  78.accuracy 准确性 63,H{  
  79.classification 分类 !^Y(^RS@  
  80.inspection 检查 =h73s0 ]  
  81.supervision of counting 监盘 tS8u  
  82.observation 观察 B%+T2=& $7  
  83.confirmation 函证 ax5<#3__  
  84.computation 计算 ?R.j^ S^  
  85.analytical procedures 分析程序 E#t>Qn  
  86.vouch 核对 M,mvys$  
  87.trace 追查 PGV/ h  
  88.audit sampling 审计抽样 Jcm&RI"{  
  89.error 误差 ?|B&M\}g  
  90.expected error 预期误差 ` 3K)GA  
  91.population 总体 +l{=  
  92.sampling risk 抽样风险 hJ~Uf5Q  
  93.non- sampling risk 非抽样风险 |02gupqqi  
  94.sampling unit 抽样单位 GKc`xIQ  
  95.statistical sampling 统计抽样 5>N2:9We  
  96.tolerable error 可容忍误差 9kS^Abtk  
  97.the risk of under reliance 信赖不足风险 }"!I[Ek> y  
  98.the risk of over reliance 信赖过度风险 Oh6fj}eK  
  99.the risk of incorrect rejection 误拒风险 Av V|(K"  
  100. the risk of incorrect acceptance 误受风险 ls:w8 &`*  
  101.working trial balance 试算平衡表 XtSkh] #z!  
  102.index and cross-referencing 索引和交叉索引 +8Ymw:D7a  
  103.cash receipt 现金收入 /9p wZ%:<  
  104.cash disbursement 现金支出 cI?8RF( ;  
  105.bank statement 银行对账单 mg.kr:  
  106.bank reconciliation 银行存款余额调节表 s?,Ek  
  107.balance sheet date 资产负债表日 :;fHDU|  
  108.net realizable value 可变现净值 :~N-.#  
  109.storeroom 仓库 z]`k#O%%)  
  110.sale invoice 销售发票 "J8vjr1/  
  111.price list 价目表 ZO$m["|  
  112.positive confirmation request 积极式询证函 KRMQtgahc  
  113.negative confirmation request 消极式询证函 v"XGCi91L  
  114.purchase requisition 请购单 T\j{Bi5 \J  
  115.receiving report 验收报告 KP5C} ZK+s  
  116.gross margin 毛利 Y U5(g^<  
  117.manufacturing overhead 制造费用 E3gh?6  
  118.material requisition 领料单 ^pF&` 2eD  
  119.inventory-taking 存货盘点 .Blf5b  
  120.bond certificate 债券 LKOwxF#TKT  
  121.stock certificate 股票 fd<:_ f]v  
  122.audit report 审计报告 qUGC" <W  
  123.entity 被审计单位 T1Z;r*}  
  124.addressee of the audit report 审计报告的收件人 B s#hr3h-  
  125.unqualified opinion 无保留意见 |\IN.W[EL  
  126.qualified opinion 保留意见 "8^ Ch{G-  
  127.disclaimer of opinion 无法表示意见 ,-d 0b0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5aZ2j26  
  A (2)absorbed overhead 已吸收制造费用 >A"v ed8  
  A (3)absorption costing 吸收成本计算 %'7lbpy,f  
  A (4)account 账户,报表   >\=3:gb:  
  A (5)accounting postulate 会计假设   N&g3t%F  
  A (6)accounting series release 会计公告文件   "(z5{z?S  
  A (7)accounting valuation 会计计价   ^!ZC?h!rG  
  A (8)account sale 承销清单 LzXmb 7A  
  A (9)accountability concept 经营责任概念   Cdu4U}^H  
  A (10)accountancy 会计职业   *%fi/bimG  
  A (11)accountant 会计师   dP<=BcH>f  
  A (12)accounting 会计   :f}9($  
  A (13)agency cost 代理成本   ^l=!JP=M=  
  A (14)accounting bases 会计基础   kG@@ot" n  
  A (15)accounting manual 会计手册   _'>oXQJ  
  A (16)accounting period 会计期间   B43HNs  
  A (17)accounting policies 会计方针   I]<_rN8~o  
  A (18)accounting rate of return 会计报酬率   eWtZ]kB  
  A (19)accounting reference date 会计参照日   p~^D\jR.  
  A (20)accounting reference period 会计参照期间   C|). ;V&  
  A (21)accrual concept 应计概念   rrqR}}l  
  A (22)accrual expenses 应计费用   TKY*`?ct  
  A (23)acid test ration 速动比率(酸性测试比率)   &c HV7  
  A (24)acquisition 购置   JedmaY06=  
  A (25)acquisition accounting 收购会计   f~y%%+{p  
  A (26)activity based accounting 作业基础成本计算   IE&!YP(U(  
  A (27)adjusting events 调整事项   g Vv>9W('  
  A (28)administrative expenses 行政管理费   )Sg~[WxDv  
  A (29)advice note 发货通知   2w_WAdi  
  A (30)amortization 摊销   dzsmIV+  
  A (31)analytical review 分析性检查   . Z.)t  
  A (32)annual equivalent cost 年度等量成本法   D!NQ~'.a=2  
  A (33)annual report and accounts 年度报告和报表   r(aLEJ"u?  
  A (34)appraisal cost 检验成本   vCxD~+zf  
  A (35)appropriation account 盈余分配账户   ;":zkb{  
  A (36)articles of association 公司章程细则   o( RG-$  
  A (37)assets 资产   K/b_22]CC  
  A (38)assets cover 资产保障   Wm"4Ae:B  
  A (39)asset value per share 每股资产价值   Iw&vTU=2  
  A (40)associated company 联营公司   m-*i>4;  
  A (41)attainable standard 可达标准   P'*)\faw  
c5l.B#-lY  
 A (42)attributable profit 可归属利润   VsgE!/>1  
  A (43)audit 审计   Fzpfoz<N  
  A (44)audit report 审计报告   !\i\}feb  
  A (45)auditing standards 审计准则   /#-C4 "|  
  A (46)authorized share capital 额定股本   'EF9Zt8  
  A (47)available hours 可用小时   ') gi%  
  A (48)avoidable costs 可避免成本 2FF4W54I  
  B (49)back-to-back loan 易币贷款   T:Hr&ws4  
  B (50)backflush accounting 倒退成本计算    , ^;)<[  
  B (51)bad debts 坏帐   Nz+9 49X  
  B (52)bad debts ratio 坏帐比率   | e?64%l5P  
  B (53)bank charges 银行手续费   8V)^R(\;  
  B (54)bank overdraft 银行透支   zj`v?#ET  
  B (55)bank reconciliation 银行存款调节表   v<OJ69J  
  B (56)bank statement 银行对账单   #H{<gjs]  
  B (57)bankruptcy 破产   LbG_z =A  
  B (58)basis of apportionment 分摊基础   Q/I! }C4  
  B (59)batch 批量   ? glSC$b  
  B (60)batch costing 分批成本计算   m~Bl*`~M  
  B (61)beta factor B(市场)风险因素   j>x-"9N  
  B (62)bill 账单   4%}*&nsI-Z  
  B (63)bill of exchange 汇票   \ 3?LqJ  
  B (64)bill of landing 提单   C] 9 p5Hs  
  B (65)bill of materials 用料预计单   n9A7K$ZD@  
  B (66)bill payable 应付票据   "D'B3; uWK  
  B (67)bill receivable 应收票据   W4e5Rb4~f"  
  B (68)bin card 存货记录卡   7J|VD#DE$Y  
  B (69)bonus 红利   J6%AH?Mt  
  B (70)book-keeping 薄记   <]4i`6{v  
  B (71)Boston classification 波士顿分类   T ;vF(  
  B (72)breakeven chart 保本图   %8Dz o  
  B (73)breakeven point 保本点   L19C<5>  
  B (74)breaking-down time 复位时间   (+u39NQV  
  B (75)budget 预算   + 33@?fl.  
  B (76)budget center 预算中心   . I'o  
  B (77)budget cost allowance 预算成本折让   1jPJw3"3h  
  B (78)budget manual 预算手册   9}uW}yJ  
  B (79)budget period 预算期间   >teO m?@U  
  B (80)budgetary control 预算控制   IlE_@gS8  
  B (81)budgeted capacity 预算生产能力   x{,q]u /  
  B (82)burden 制造费用   +$(2:S*r  
  B (83)business center 经营中心   x-<)\L&  
  B (84)business entity 营业个体   On@<J&%  
  B (85)business unit 经营单位   tBT<EV{ G  
 B (86)buy-out management 管理性购买产权   _5m#2u51i  
  B (87)by-product 副产品 {g~bQ2wDC  
  C (88)called-up share capital 催缴股本   S.Ma$KL~'^  
  C (89)capacity 生产能力   :ORR_f`>  
  C (90)capacity ratios 生产能力比率   P=+nB*hG  
  C (91)capital 资本   UybW26C;aU  
  C (92)capital assets pricing model资本资产计价模式   3g~^[&|i  
  C (93)capital commitment 承诺资本   |),'9  
  C (94)capital employed 已运用的资本   ""h)LUrl  
  C (95)capital expenditure 资本支出   Vc%R$E%  
  C (96)capital expenditureauthorization 资本支出核准   {^rs#, W  
  C (97)capital expenditure control 资本支出控制   7aYn0_NKp  
  C (98)capital expenditure proposal资本支出申请   D?,#aB"  
  C (99)capital funding planning 资本基金筹集计划   ;)I'WQ]Q  
  C (100)capital gain 资本收益   RQp|T5Er*  
  C (101)capital investment appraisal资本投资评估   @81Vc<dJ  
  C (102)capital maintenance 资本保全   "zY](P  
  C (103)capital resource planning 资本资源计划   *"98L+  
  C (104)capital surplus 资本盈余   ,i6RE   
  C (105)capital turnover 资本周转率   M- 2Tz[  
  C (106)card 记录卡   e)IpPTj#  
  C (107)cash 现金   ?@t  d  
  C (108)cash account 现金账户   X3:XTuV   
  C (109)cash book 现金账薄   c8M2 ^{O,`  
  C (110)cash cow 金牛产品   ^o@,3__7Q  
  C (111)cash flow 现金流量   d90Z,nex  
  C (112)cash discounted 现金贴现   fr}Eaa-{^  
  C (113)cash flow budget 现金流量预算   #9 fWAF  
  C (114)cash flow statement 现金流量表   kctzNGF|  
  C (115)cash ledger 现金分类账   8W+gl=C~  
  C (116)cash limit 现金限额   zYv#:>C8  
  C (117)CCA 现时成本会计   G633Lm`ri  
  C (118)center 中心   :@xm-.D  
  C (119)changeover time 变更时间   M9f?q.Bv  
  C (120)chartered entity 特许经济个体   pdb1GDl0q  
  C (121)cheque 支票   5,;`$'?a%  
  C (122)cheque register 支票登记薄   /?6|&  
  C (123)coin analysis 零钱分类   \WrFqm#  
  C (124)classification 分类   :!f(F9  
  C (125)clock card 工时卡   qcJft'>F  
  C (126)code 代码   c$,_>tcP  
  C (127)commitment accounting 承诺确认会计   hv$m4,0WB  
  C (128)common cost 共同成本   %77p5ctW  
  C (129)company limited byguarantee 有限担保责任公司    \^K&vW;  
C (130)company limited shares 股份有限公司   q7m6&2$[  
  C (131)competitive position 竞争能力状况   Ei3zBS?J)  
  C (132)concept 概念   EIbXmkHl<  
  C (133)conglomerate 跨行业企业   Tv]<SI<B[  
  C (134)consistency concept 一致性概念   " ;w}3+R  
  C (135)consolidated accounts 合并报表   c<BO gNr  
  C (136)consolidation accounting 合并会计   y3;q_4.  
  C (137)consortium 财团   /DO/Tqdfe  
  C (138)contingency plan 应急计划   {8EW)4Hf  
  C (139)contingent liabilities 或有负债    /n^c>)  
  C (140)continuous operation 连续生产   V*$L;xbC|  
  C (141)contra 抵消   'QH1=$Su  
  C (142)contract cost 合同成本   %_aMl  
  C (143)contract costing 合同成本计算   Q_"\Q/=?Do  
  C (144)contribution 贡献毛益    <n\`d  
  C (145)contribution centre 贡献中心   Hv<'dt $|  
  C (146)contribution chart 贡献图   / <3<. ~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +1Ph<zq"  
  C (148)contribution to salesration 贡献毛益对销售比率   b~C$R[S  
  C (149)control 控制   q 'a  
  C (150)control account 控制帐户   -(JU d4#  
  C (151)control limits 控制限度   >7U>Yh  
  C (152)controllability concept 可控制概念   i_LF`JhEQT  
  C (153)controllable cost 可控制成本   9kY[j2,+  
  C (154)conversion cost 加工成本   6Bm9?eU0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X7|.T0{=x  
  C (156)corporate appraisal 公司评估   M}"r#Plq  
  C (157)corporate planning 公司计划   ?68uS;  
  C (158)corporate social reporting 公司社会报告   kao}(?x%  
  C (159)corporation 股份公司   & Rz, J]  
  C (160)cost 成本   =vh8T\  
  C (161)cost account 成本帐户   td-3h,\\  
  C (162)cost accounting 成本会计   3Gr&p6  
  C (163)cost accounting manual 成本手册   Er:?M_ev  
  C (164)cost accounts calendar 成本报表的日历时间   Q7o5R{.oJ  
  C (165)cost adjustment 成本调整   c| ' w  
  C (166)cost allocation 成本分配   o8FXqTUcs4  
  C (167)cost apportionment 成本分摊   B7-RU<n  
  C (168)cost attribution 成本归属   YY4-bNj[p  
  C (169)cost audit 成本审计   D;F{1[s(  
  C (170)cost behaviour 成本性态   h#Ce _,o  
  C (171)cost benefit analysis 成本效益分析   4R) |->"  
  C (172)cost center 成本中心   SH qyvF  
  C (173)cost driver 成本动因
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