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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 ^ CVhV  
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  1.audit   审计 6hDK;J J&  
  2.attestation   鉴证 @)s;u}H  
  3.credibility   可信赖程度 $* 1?"$LN  
  4.audit of financial statements 财务报表审计 :MeshzWK  
  5.agreed-upon procedures 执行商定程序 JwCv(1$GM  
  6.high levels of assurance 高水平保证 pm$2*!1F(  
  7.compilation 编制 &7Frg`B&:  
  8.reliability 可靠性  W%LTcm  
  9.relevance 相关性 :K.%^ag=j  
  10.professional skepticism 职业谨慎 f0p+l -iEv  
  11.objectivity 客观性 w}+#w8hu  
  12. professional competence 专业胜任能力 <i{O\K]9  
  13.Senior/CPA-in-charge 项目经理 L[ l ?}\  
  14.audit engagement letter 业务约定书 b~DtaGh  
  15.recurring audit 连续审计 \{r-e  
  16.the client 委托人 'F%4[3a$\n  
  17.change CPA 更换注册会计 ?xEQ'(UBQ  
  18.the existing CPA 现任注册会计师 {Hncm  
  19.the successor CPA 后任注册会计师 $jT&]p  
  20.the preceding CPA前任注册会计师 } 8ZCWmd  
  21.issue the audit report 出具审计报告 x ,$N!X  
  22.expert 专家 3sG7G:4  
  23.the board of directors 董事会 OQzJRu)mF#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 s2f9 5<B  
  25.assess material misstatement risks评估重大错报风险 OS8 ^mC  
  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 X-1<YG  
  27.a general knowledge of —— 初步了解―――的情况 MuNM)pyxp  
  28.a more knowledge of—— 进一步了解的情况 ]=\Mf<  
  29.the prior year‘s working papers 以前年度工作底稿 L%](C  
  30.minutes of meeting 会议纪要 @3`:aWda  
  31.business risks 经营风险 Z$ qFjWp  
  32.appropriateness 适当性 3TUW+#[Gu  
  33.accounting estimate 会计估计 *Q2;bmIc  
  34.management representations 管理层声明 p@epl|IZp  
  35.going concern assumption 持续经营假设 EvZ;i^.8LS  
  36.audit plan 审计计划 kN3T/96  
  37.significant audit areas 重点审计领域 hsV+?#I  
  38.error 错误 6k6M&a  
  39.fraud舞弊 s( @w1tS.  
  40.modified or additional procedures 修改或追加审计程序 F) w. q  
  41.misappropriation of assets 侵占资产  .G}E  
  42.transactions without substance 虚假交易 *M5 : \+  
  43.unusual pressures 异常压力 { 3``To$  
  44.the suspected noncompliance 涉嫌存在违法行为 hUirvDvX  
  45.materialiy 重要性 UeWEncN(  
  46.exceed the materiality level 超过重要性水平 iku8T*&uc  
  47.approach the materiality level 接近重要性水平 }e3M5LI1L  
  48.an acceptably low level 可接受水平 o `?0D)/O  
  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 B;9"=0  
  50.misstatements or omissions 错报或漏报 o(xRq;i  
  51.aggregate 总计 %bI(   
  52.subsequent events 期后事项 <S~_|Y*v  
  53.adjust the financial statements 调整财务报表 ;t!n%SnK9!  
  54.perform additional audit procedures 实施追加的审计程序 (]7*Kq  
  55.audit risk 审计风险 Y" 9 o  
  56.detection risk 检查风险 =H*}{'#  
  57.inappropriate audit opinion 不适当的审计意见 8 vNgePn  
  58.material misstatement 重大的错报 CU =}]Y  
  59.tolerable misstatement 可容忍错报 !:e|M|T'I*  
  60.the acceptable level of detection risk 可接受的检查风险 9k\`3SE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }.Eq_wP<  
  62.simall business 小规模企业 mhnjY K9  
  63.accounting system 会计系统 /CpUq;^  
  64.test of control 控制测试 {zoUU  
  65.walk-through test 穿行测试 R'a%_sACj>  
  66.communication 沟通 :V2"<]  
  67.flow chart 流程图 {Z[yY6Nu  
  68.reperformance of internal control 重新执行 9 x WC<i  
  69.audit evidence 审计证据 FFXDt"i2  
  70.substantive procedures 实质性程序 ?fv?6r  
  71.assertions 认定 f.V;Hl,  
  72.esistence 存在 '!`%!Xg  
  73.occurrence 发生 /x.TF'Z*  
  74.completeness 完整性 ||v=in   
  75.rights and obligations 权利和义务 fr'M)ox1  
  76.valuation and allocation 计价和分摊 I( BG%CO9  
  77.cutoff 截止 Ke[doQ#c  
  78.accuracy 准确性 Dd|}LV  
  79.classification 分类 tB.;T0n  
  80.inspection 检查 ~ZU;0#  
  81.supervision of counting 监盘 Z4FyuWc3  
  82.observation 观察 )/k0*:OMyO  
  83.confirmation 函证 9@AGx<S1  
  84.computation 计算 &SS"A*xg  
  85.analytical procedures 分析程序 Du3OmXMk  
  86.vouch 核对 E/cA6*E[.<  
  87.trace 追查 T=cSTS!P;q  
  88.audit sampling 审计抽样 J5LP#o(V  
  89.error 误差 Vzy]N6QT{  
  90.expected error 预期误差 GypZ!)1   
  91.population 总体 Mq) n=M  
  92.sampling risk 抽样风险 Myss$gt}  
  93.non- sampling risk 非抽样风险 !f_GR Pj'  
  94.sampling unit 抽样单位 K#M h  
  95.statistical sampling 统计抽样 .lu:S;JSnS  
  96.tolerable error 可容忍误差 PK1j$ &F  
  97.the risk of under reliance 信赖不足风险 a?'3  
  98.the risk of over reliance 信赖过度风险 ZCPK{Ru QE  
  99.the risk of incorrect rejection 误拒风险 / uI/8>p(  
  100. the risk of incorrect acceptance 误受风险 oTZ?x}Z1  
  101.working trial balance 试算平衡表 hZnT`!iFE^  
  102.index and cross-referencing 索引和交叉索引 +C7 1".i-  
  103.cash receipt 现金收入 |Hn[XRsf  
  104.cash disbursement 现金支出 9 [DQ[bL  
  105.bank statement 银行对账单 hTI8hh  
  106.bank reconciliation 银行存款余额调节表 lEi,duS)  
  107.balance sheet date 资产负债表日 O<4i)Lx2  
  108.net realizable value 可变现净值 Wm:3_C +j  
  109.storeroom 仓库 UwtOlV:G{  
  110.sale invoice 销售发票 @_YEK3l]l  
  111.price list 价目表 #1Mk9sxo  
  112.positive confirmation request 积极式询证函 i]GBu  
  113.negative confirmation request 消极式询证函 Gb 61X6  
  114.purchase requisition 请购单 R7*Jb-;$!  
  115.receiving report 验收报告 /Nq!^=  
  116.gross margin 毛利 tYIHsm\b  
  117.manufacturing overhead 制造费用 %Hv$PsS J  
  118.material requisition 领料单 $m/-E#I #Z  
  119.inventory-taking 存货盘点 n ! qm  
  120.bond certificate 债券 LoHWkNZ5:  
  121.stock certificate 股票 e<5+&Cj  
  122.audit report 审计报告 ^ vI|  
  123.entity 被审计单位 :w_F<2d0 0  
  124.addressee of the audit report 审计报告的收件人 6bnAVTL5  
  125.unqualified opinion 无保留意见 yP0P-8  
  126.qualified opinion 保留意见 cNC\w%  
  127.disclaimer of opinion 无法表示意见 567ot|cc  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   !~UI~-i'  
  A (2)absorbed overhead 已吸收制造费用 V$ 38  
  A (3)absorption costing 吸收成本计算 !N$4.slr<p  
  A (4)account 账户,报表   xy  mK|  
  A (5)accounting postulate 会计假设   C koPno  
  A (6)accounting series release 会计公告文件   sxL;o >{  
  A (7)accounting valuation 会计计价   =\4w" /Y  
  A (8)account sale 承销清单 {EJVZG:&  
  A (9)accountability concept 经营责任概念   Y'f I4  
  A (10)accountancy 会计职业   7i{Rn K6*  
  A (11)accountant 会计师   $ajw]2kx  
  A (12)accounting 会计   PB>p"[ap4  
  A (13)agency cost 代理成本   W3UK[_qK  
  A (14)accounting bases 会计基础   3FPy "[[  
  A (15)accounting manual 会计手册    %W"\  
  A (16)accounting period 会计期间   U]vNcQj  
  A (17)accounting policies 会计方针   yE9JMi 0  
  A (18)accounting rate of return 会计报酬率   1@)]+* F*z  
  A (19)accounting reference date 会计参照日   SJU93n"G/  
  A (20)accounting reference period 会计参照期间   3\=8tg p  
  A (21)accrual concept 应计概念   md$[Bs9  
  A (22)accrual expenses 应计费用   ]kb%l"&  
  A (23)acid test ration 速动比率(酸性测试比率)   Ccz:NpK+  
  A (24)acquisition 购置   lNsPwyCoj  
  A (25)acquisition accounting 收购会计   @< vDR">  
  A (26)activity based accounting 作业基础成本计算   W<!q>8Xn?  
  A (27)adjusting events 调整事项   OD\x1,E)I  
  A (28)administrative expenses 行政管理费   gY0*u+LF  
  A (29)advice note 发货通知   bDUGzezP<  
  A (30)amortization 摊销   `m2F. ^qrr  
  A (31)analytical review 分析性检查   /bCrpcH  
  A (32)annual equivalent cost 年度等量成本法   hN\E8"To  
  A (33)annual report and accounts 年度报告和报表   eBU\&z[  
  A (34)appraisal cost 检验成本   /2'\ya4B  
  A (35)appropriation account 盈余分配账户   7/Lbs  
  A (36)articles of association 公司章程细则   v@>hjie  
  A (37)assets 资产   @Jvw" =  
  A (38)assets cover 资产保障   @TgCI`E   
  A (39)asset value per share 每股资产价值   !LIWoa[ F.  
  A (40)associated company 联营公司   YY7:WQS  
  A (41)attainable standard 可达标准   Slv}6at5  
hNx`=D9[7  
 A (42)attributable profit 可归属利润   0RoI`>j'  
  A (43)audit 审计   "Wi`S;  
  A (44)audit report 审计报告   S<p "k]  
  A (45)auditing standards 审计准则   u85y;AE,(  
  A (46)authorized share capital 额定股本   1pzU=!R?-O  
  A (47)available hours 可用小时   WDzov9ot  
  A (48)avoidable costs 可避免成本 44%::Oh  
  B (49)back-to-back loan 易币贷款   &<_sXHg<x  
  B (50)backflush accounting 倒退成本计算   <R3S{ ty  
  B (51)bad debts 坏帐   1Za\T?V  
  B (52)bad debts ratio 坏帐比率   Mqc[IAcd]  
  B (53)bank charges 银行手续费   ~S-x-cZ  
  B (54)bank overdraft 银行透支   I5x/N.  
  B (55)bank reconciliation 银行存款调节表   !]kn=7  
  B (56)bank statement 银行对账单   42m`7uQ  
  B (57)bankruptcy 破产   ' J-(v  
  B (58)basis of apportionment 分摊基础   ~]"}s(J;  
  B (59)batch 批量    h@W}xT  
  B (60)batch costing 分批成本计算   mnil1*-c0  
  B (61)beta factor B(市场)风险因素   =,T~F3pK  
  B (62)bill 账单   R1P,0Yf  
  B (63)bill of exchange 汇票   sp_(j!]jX  
  B (64)bill of landing 提单   W{-N,?z  
  B (65)bill of materials 用料预计单   ir]uFOj  
  B (66)bill payable 应付票据   0.@/I}R[  
  B (67)bill receivable 应收票据   GuDus2#+  
  B (68)bin card 存货记录卡   a[(n91J0  
  B (69)bonus 红利   sS-5W-&P{T  
  B (70)book-keeping 薄记   <CA lJ  
  B (71)Boston classification 波士顿分类   u8?ceM^r  
  B (72)breakeven chart 保本图   6eS#L21*  
  B (73)breakeven point 保本点   B1LnuB%  
  B (74)breaking-down time 复位时间   qbP[  9  
  B (75)budget 预算   HvTi^Fb\a  
  B (76)budget center 预算中心   RIJBHOa  
  B (77)budget cost allowance 预算成本折让   "jeJV,%  
  B (78)budget manual 预算手册   Hfc^<q4a.  
  B (79)budget period 预算期间   {g @ *jo&  
  B (80)budgetary control 预算控制   N}dJ)<(2~  
  B (81)budgeted capacity 预算生产能力   ;^rZ"2U l  
  B (82)burden 制造费用   "\>3mVOb  
  B (83)business center 经营中心   !o.g2  
  B (84)business entity 营业个体   <c\aZ9+V  
  B (85)business unit 经营单位   {Ua5bSbh  
 B (86)buy-out management 管理性购买产权   ax 3:rl  
  B (87)by-product 副产品 '6xn!dK  
  C (88)called-up share capital 催缴股本   QPFpGS{d  
  C (89)capacity 生产能力   0 \h2&  
  C (90)capacity ratios 生产能力比率   "n8_Ag@r  
  C (91)capital 资本   <4O=[Q5S  
  C (92)capital assets pricing model资本资产计价模式   =vK(-h  
  C (93)capital commitment 承诺资本   lZ.,"F@  
  C (94)capital employed 已运用的资本   X,OxvmDm  
  C (95)capital expenditure 资本支出   SA/0Z=  
  C (96)capital expenditureauthorization 资本支出核准   r} ,|kb  
  C (97)capital expenditure control 资本支出控制    qy-BZ%3  
  C (98)capital expenditure proposal资本支出申请   [ 0~qs|27  
  C (99)capital funding planning 资本基金筹集计划   1:&$0jU&U  
  C (100)capital gain 资本收益   :ZzG5[ o3  
  C (101)capital investment appraisal资本投资评估   d9^=#ot  
  C (102)capital maintenance 资本保全   GB !3Z  
  C (103)capital resource planning 资本资源计划   b uhxC5i%  
  C (104)capital surplus 资本盈余   Zv-6H*zM6  
  C (105)capital turnover 资本周转率   nB:Bw8U"Q  
  C (106)card 记录卡   tjTF?>^6|  
  C (107)cash 现金   F_21`Hj  
  C (108)cash account 现金账户   6Edqg   
  C (109)cash book 现金账薄   19=Dd#Nf  
  C (110)cash cow 金牛产品   kh5V&%>?  
  C (111)cash flow 现金流量   X'u`\<&W  
  C (112)cash discounted 现金贴现   ~]yqJYiid^  
  C (113)cash flow budget 现金流量预算   XSxya .1  
  C (114)cash flow statement 现金流量表   )8k6GO8|  
  C (115)cash ledger 现金分类账   4({=(O  
  C (116)cash limit 现金限额   +Rh'VZJs  
  C (117)CCA 现时成本会计    (&gCVf  
  C (118)center 中心   V2y[IeSQ  
  C (119)changeover time 变更时间   DMf9wB  
  C (120)chartered entity 特许经济个体   Bo0y"W[+  
  C (121)cheque 支票   K{iay g!k  
  C (122)cheque register 支票登记薄   3n/L; T,X  
  C (123)coin analysis 零钱分类   |/(5GX,X  
  C (124)classification 分类   B#gmT2L  
  C (125)clock card 工时卡   <B fwR$  
  C (126)code 代码   },"g*  
  C (127)commitment accounting 承诺确认会计   1rKR=To  
  C (128)common cost 共同成本    I&v B\A  
  C (129)company limited byguarantee 有限担保责任公司   m2}&5vD8-  
C (130)company limited shares 股份有限公司   *PI3L/*  
  C (131)competitive position 竞争能力状况   D H.ljGb  
  C (132)concept 概念   [Ytia#Vv  
  C (133)conglomerate 跨行业企业   %*/[aq,#  
  C (134)consistency concept 一致性概念   "E8!{  
  C (135)consolidated accounts 合并报表   P*LcWrK  
  C (136)consolidation accounting 合并会计   EtL=_D-  
  C (137)consortium 财团   >2|#b  
  C (138)contingency plan 应急计划   ]6aM %r=c  
  C (139)contingent liabilities 或有负债   )N=wJN1  
  C (140)continuous operation 连续生产   *\`C! r  
  C (141)contra 抵消   8%NX)hZyq}  
  C (142)contract cost 合同成本   hh?'tb{  
  C (143)contract costing 合同成本计算   =?2y <B  
  C (144)contribution 贡献毛益   lfKknp#B/O  
  C (145)contribution centre 贡献中心   L f i]s  
  C (146)contribution chart 贡献图   e}?t[aK4#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   q+DH2&E'  
  C (148)contribution to salesration 贡献毛益对销售比率   >YW>=5_  
  C (149)control 控制   V4"AFArI  
  C (150)control account 控制帐户   T-@pTJ !K9  
  C (151)control limits 控制限度   5bAXa2V t  
  C (152)controllability concept 可控制概念   @Yg7F>s  
  C (153)controllable cost 可控制成本   \x+DEy'4;5  
  C (154)conversion cost 加工成本   *p-Fn$7\n  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [X I5Bu ~  
  C (156)corporate appraisal 公司评估   <V, ?!}V  
  C (157)corporate planning 公司计划   ufJFS+?  
  C (158)corporate social reporting 公司社会报告   xvkof 'Q)  
  C (159)corporation 股份公司   EW!$D  
  C (160)cost 成本   Brl6r8LGi  
  C (161)cost account 成本帐户   ?1{`~)"  
  C (162)cost accounting 成本会计   5[3hw4  
  C (163)cost accounting manual 成本手册   }n.h)Oz  
  C (164)cost accounts calendar 成本报表的日历时间   YO Y+z\Q  
  C (165)cost adjustment 成本调整   }J*&()`  
  C (166)cost allocation 成本分配   X1-s,[j'  
  C (167)cost apportionment 成本分摊   oY] VP+b!  
  C (168)cost attribution 成本归属   k`t'P6 bU  
  C (169)cost audit 成本审计   j@ "`!uPz  
  C (170)cost behaviour 成本性态   d;=,/a  
  C (171)cost benefit analysis 成本效益分析   vBpg6 fX  
  C (172)cost center 成本中心   ELPJ}moWZ  
  C (173)cost driver 成本动因
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