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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
< NRnE8:  
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注会《审计》英语常用词汇 G(3wI}  
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  1.audit   审计 mEZHrr J  
  2.attestation   鉴证 V+$^4Ht  
  3.credibility   可信赖程度 $eq*@5B  
  4.audit of financial statements 财务报表审计 o#Viz:  
  5.agreed-upon procedures 执行商定程序 u*S-Pji,x  
  6.high levels of assurance 高水平保证 U[R[VY7  
  7.compilation 编制 p9y@5z  
  8.reliability 可靠性 'PqKb%B|  
  9.relevance 相关性 "!B\c9q  
  10.professional skepticism 职业谨慎 z 0}JiWR  
  11.objectivity 客观性 Z}AhDIw!G  
  12. professional competence 专业胜任能力 KSYHG  
  13.Senior/CPA-in-charge 项目经理 |muZv!,E  
  14.audit engagement letter 业务约定书 \zT{zO&!  
  15.recurring audit 连续审计 3sK^ (  
  16.the client 委托人 QPyHos `  
  17.change CPA 更换注册会计 V<i_YLYmJe  
  18.the existing CPA 现任注册会计师 8yC /:_ML  
  19.the successor CPA 后任注册会计师 W9G1wU  
  20.the preceding CPA前任注册会计师 lD#S:HX  
  21.issue the audit report 出具审计报告 tch;_7?  
  22.expert 专家 S8,e `F  
  23.the board of directors 董事会 u- }@^Y$M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6pdek3pOCt  
  25.assess material misstatement risks评估重大错报风险 KIGMWS^^  
  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 @s|G18@  
  27.a general knowledge of —— 初步了解―――的情况 !"LFeqI$lr  
  28.a more knowledge of—— 进一步了解的情况 0JXXJ:dB  
  29.the prior year‘s working papers 以前年度工作底稿 7$JOIsM  
  30.minutes of meeting 会议纪要 b:Tv Ta  
  31.business risks 经营风险 w+Y_TJ%  
  32.appropriateness 适当性 6n:oEXM>  
  33.accounting estimate 会计估计 MAc jWb~ f  
  34.management representations 管理层声明 6ltV}Wt-  
  35.going concern assumption 持续经营假设 [85b+SKW  
  36.audit plan 审计计划 F|&%Z(@a  
  37.significant audit areas 重点审计领域 tPb<*{eG  
  38.error 错误 M%#F"^8v  
  39.fraud舞弊 (-Qr.t_B`  
  40.modified or additional procedures 修改或追加审计程序 98Y1-Z^ .  
  41.misappropriation of assets 侵占资产 Od+nBJ   
  42.transactions without substance 虚假交易 }1mkX\wWP  
  43.unusual pressures 异常压力 hiEosI C  
  44.the suspected noncompliance 涉嫌存在违法行为 "#.L\p{Zy  
  45.materialiy 重要性 c{3P|O&.  
  46.exceed the materiality level 超过重要性水平 8K9RA<  
  47.approach the materiality level 接近重要性水平 yS .)l  
  48.an acceptably low level 可接受水平 \HL66%b[  
  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 4*9BAv  
  50.misstatements or omissions 错报或漏报 "9IR|   
  51.aggregate 总计 w$0*5n>)  
  52.subsequent events 期后事项 IqFmJs|C  
  53.adjust the financial statements 调整财务报表 ujLje:Yc  
  54.perform additional audit procedures 实施追加的审计程序 +fN2%aC  
  55.audit risk 审计风险 s_P[lbHt.  
  56.detection risk 检查风险 z .+J\  
  57.inappropriate audit opinion 不适当的审计意见 o]B2^Yq;x  
  58.material misstatement 重大的错报 &],O\TAul  
  59.tolerable misstatement 可容忍错报 -XfG F<}r  
  60.the acceptable level of detection risk 可接受的检查风险 v) aV(Oa  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F8&L'@m9>  
  62.simall business 小规模企业 K_fJ{Vc>O  
  63.accounting system 会计系统 w19OOD  
  64.test of control 控制测试 g: YU uZ  
  65.walk-through test 穿行测试 fS 3%  
  66.communication 沟通 QN;GMX5&  
  67.flow chart 流程图 n] 8*yoge  
  68.reperformance of internal control 重新执行 _^D-nk?  
  69.audit evidence 审计证据 NNBT.k3)  
  70.substantive procedures 实质性程序 XEUS)X)  
  71.assertions 认定 5O~;^0iC  
  72.esistence 存在 } x Kv N  
  73.occurrence 发生 `_x#`%!#2  
  74.completeness 完整性 gZ us}U  
  75.rights and obligations 权利和义务 t $PJ*F67M  
  76.valuation and allocation 计价和分摊 a1x].{  
  77.cutoff 截止 2RdpVNx\y  
  78.accuracy 准确性 {KSy I#  
  79.classification 分类 @9lGU#  
  80.inspection 检查 zVis"g`  
  81.supervision of counting 监盘 jGYl*EBx  
  82.observation 观察 L i+|%a  
  83.confirmation 函证 0zk054F'  
  84.computation 计算 s>=$E~qq  
  85.analytical procedures 分析程序 Lr Kx  
  86.vouch 核对 4'.] -u  
  87.trace 追查 Hp@cBj_@P2  
  88.audit sampling 审计抽样 !iAZEOkRR  
  89.error 误差 212 =+k  
  90.expected error 预期误差 }Qh%Z)  
  91.population 总体 $#_^uWN-M  
  92.sampling risk 抽样风险 ;L,yJ~  
  93.non- sampling risk 非抽样风险 t&-c?&FO\;  
  94.sampling unit 抽样单位 &zPM# Q  
  95.statistical sampling 统计抽样 X^C $|:  
  96.tolerable error 可容忍误差 @"iNjqxh  
  97.the risk of under reliance 信赖不足风险 +A%zFF3  
  98.the risk of over reliance 信赖过度风险 I]B9+Z?xo  
  99.the risk of incorrect rejection 误拒风险 0Qg%48u  
  100. the risk of incorrect acceptance 误受风险 f5R%F ~  
  101.working trial balance 试算平衡表 Is97>aid  
  102.index and cross-referencing 索引和交叉索引 :I^4ILQCD  
  103.cash receipt 现金收入 #+^l3h MK  
  104.cash disbursement 现金支出 NJKk\RM@7  
  105.bank statement 银行对账单 :~p_(rE  
  106.bank reconciliation 银行存款余额调节表 n&8N`!^o  
  107.balance sheet date 资产负债表日 xRF_'|e  
  108.net realizable value 可变现净值 R=W$3Ue~,  
  109.storeroom 仓库 0.#% KfQ  
  110.sale invoice 销售发票 Y3xEFqMU  
  111.price list 价目表 fVq,?  
  112.positive confirmation request 积极式询证函 Si|8xq$E;  
  113.negative confirmation request 消极式询证函 tAb3ejCo?  
  114.purchase requisition 请购单 e XdH)|l,\  
  115.receiving report 验收报告 kEg~yN  
  116.gross margin 毛利 z=LO$,JW`  
  117.manufacturing overhead 制造费用 aX~' gq>  
  118.material requisition 领料单 i k0w\*  
  119.inventory-taking 存货盘点 obw:@i#  
  120.bond certificate 债券 "H{#ib_c_  
  121.stock certificate 股票 C |rl",&  
  122.audit report 审计报告 7.C]ZcU  
  123.entity 被审计单位 %;`3I$  
  124.addressee of the audit report 审计报告的收件人 3iiOxg?j  
  125.unqualified opinion 无保留意见 ezd@>(hJ  
  126.qualified opinion 保留意见 lqKwjJ tX  
  127.disclaimer of opinion 无法表示意见 Y C}$O2  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    *8 ]  
  A (2)absorbed overhead 已吸收制造费用 H/ub=,Ej*  
  A (3)absorption costing 吸收成本计算 &J=x[{R  
  A (4)account 账户,报表   98WJ"f_ #  
  A (5)accounting postulate 会计假设   vaZ?>94  
  A (6)accounting series release 会计公告文件   c:}K(yAdd  
  A (7)accounting valuation 会计计价   -ANq!$E  
  A (8)account sale 承销清单 <7X+-%yb;  
  A (9)accountability concept 经营责任概念   wSs78c=  
  A (10)accountancy 会计职业   fVBRP[,   
  A (11)accountant 会计师   P +3)Y O1C  
  A (12)accounting 会计   i4 tW8 Il  
  A (13)agency cost 代理成本   < YuI}d~'  
  A (14)accounting bases 会计基础   K9Pw10g'  
  A (15)accounting manual 会计手册   g/,O51f'  
  A (16)accounting period 会计期间   g? \pH:|79  
  A (17)accounting policies 会计方针   F^');8~L  
  A (18)accounting rate of return 会计报酬率   to 3i!b  
  A (19)accounting reference date 会计参照日   upH%-)%'  
  A (20)accounting reference period 会计参照期间   F~O! J@4]  
  A (21)accrual concept 应计概念   KL*UU ,qU  
  A (22)accrual expenses 应计费用   wmPpE_ {  
  A (23)acid test ration 速动比率(酸性测试比率)   ^F1zkIE  
  A (24)acquisition 购置   o=(>#iVM  
  A (25)acquisition accounting 收购会计   ]9pcDZB  
  A (26)activity based accounting 作业基础成本计算   =j~}];I  
  A (27)adjusting events 调整事项   Th*mm3D6  
  A (28)administrative expenses 行政管理费   HjN )~<j  
  A (29)advice note 发货通知   <kor;exeJ  
  A (30)amortization 摊销   {EupB?   
  A (31)analytical review 分析性检查   ~9ILN~91  
  A (32)annual equivalent cost 年度等量成本法   r,dxW5v.  
  A (33)annual report and accounts 年度报告和报表   x9CI>l  
  A (34)appraisal cost 检验成本   =;xlmndT,  
  A (35)appropriation account 盈余分配账户   ]H<C Rw  
  A (36)articles of association 公司章程细则    ?hpk)Qu  
  A (37)assets 资产   **O4"+Xi8  
  A (38)assets cover 资产保障   y/ 2U:H  
  A (39)asset value per share 每股资产价值   Afa{f}st  
  A (40)associated company 联营公司   `P4qEsZE>`  
  A (41)attainable standard 可达标准   j|WaWnl=  
Bj7\{x,?  
 A (42)attributable profit 可归属利润   9P)<CD0  
  A (43)audit 审计   s ^{j  
  A (44)audit report 审计报告   efP2 C\  
  A (45)auditing standards 审计准则   w02HSQ  
  A (46)authorized share capital 额定股本   +e"}"]n  
  A (47)available hours 可用小时   Dl/_jM  
  A (48)avoidable costs 可避免成本 p:ST$ 1 K  
  B (49)back-to-back loan 易币贷款   cw<DM%p  
  B (50)backflush accounting 倒退成本计算   :<IW'  
  B (51)bad debts 坏帐   49Ue2=PP#  
  B (52)bad debts ratio 坏帐比率   "WYcw\@U  
  B (53)bank charges 银行手续费   jIc;jjAF  
  B (54)bank overdraft 银行透支   {UZli[W1  
  B (55)bank reconciliation 银行存款调节表   hOMFDfhU  
  B (56)bank statement 银行对账单   Nmsb  
  B (57)bankruptcy 破产   1y"37;x  
  B (58)basis of apportionment 分摊基础   %dT%r=%Y  
  B (59)batch 批量   0I?3@Nz6  
  B (60)batch costing 分批成本计算   y!!+IeReS  
  B (61)beta factor B(市场)风险因素   Q84KU8?d  
  B (62)bill 账单   A1ebXXD )  
  B (63)bill of exchange 汇票   $'FPst8Q<  
  B (64)bill of landing 提单   , n!xzoX_  
  B (65)bill of materials 用料预计单   Yhw* `"X  
  B (66)bill payable 应付票据   q%:Jmi>  
  B (67)bill receivable 应收票据   (Fgt#H(B  
  B (68)bin card 存货记录卡   r IK|}5  
  B (69)bonus 红利   ?s"v0cg+  
  B (70)book-keeping 薄记   Em"X5>;4  
  B (71)Boston classification 波士顿分类   IfXLnD^||  
  B (72)breakeven chart 保本图   =OZ_\vO  
  B (73)breakeven point 保本点   \]ODpi 2  
  B (74)breaking-down time 复位时间   8:xQPd?3  
  B (75)budget 预算   =;/h{ t  
  B (76)budget center 预算中心   V_W=MWs&+  
  B (77)budget cost allowance 预算成本折让   VYAe !{[  
  B (78)budget manual 预算手册   "^D6%I#T  
  B (79)budget period 预算期间   cT0g, ^&  
  B (80)budgetary control 预算控制   T&2 3Pf1  
  B (81)budgeted capacity 预算生产能力   Csc2yI%3  
  B (82)burden 制造费用   ,6buo~?W:  
  B (83)business center 经营中心   GK d>AP_  
  B (84)business entity 营业个体   6Rf5  
  B (85)business unit 经营单位   e#OU {2X  
 B (86)buy-out management 管理性购买产权   +Ae.>%}  
  B (87)by-product 副产品 v/haUPWF\  
  C (88)called-up share capital 催缴股本   Hf-F-~E  
  C (89)capacity 生产能力   hB+ t pa  
  C (90)capacity ratios 生产能力比率   TnaIRJ\B  
  C (91)capital 资本   vZDQ@\HrC  
  C (92)capital assets pricing model资本资产计价模式   &^7)yS+C  
  C (93)capital commitment 承诺资本   4#YklVm  
  C (94)capital employed 已运用的资本   LGMFv  
  C (95)capital expenditure 资本支出   mDmWTq\  
  C (96)capital expenditureauthorization 资本支出核准   tj&A@\/  
  C (97)capital expenditure control 资本支出控制   5nn*)vK {  
  C (98)capital expenditure proposal资本支出申请   o_N02l4J)  
  C (99)capital funding planning 资本基金筹集计划   -/qrEKQ0U?  
  C (100)capital gain 资本收益   ?hu 9c  
  C (101)capital investment appraisal资本投资评估   E{ ,O}  
  C (102)capital maintenance 资本保全   }Tef;8d  
  C (103)capital resource planning 资本资源计划   T:&+#0<  
  C (104)capital surplus 资本盈余   <FK><aA_i*  
  C (105)capital turnover 资本周转率   -&A[{m<,>  
  C (106)card 记录卡   e](=)h|  
  C (107)cash 现金   FS}z_G|4]  
  C (108)cash account 现金账户   J?<L8;$s7  
  C (109)cash book 现金账薄   2yZ6:U~  
  C (110)cash cow 金牛产品   bcs!4  
  C (111)cash flow 现金流量   w8i!Qi#y5D  
  C (112)cash discounted 现金贴现   Z%R%D*f@y  
  C (113)cash flow budget 现金流量预算   S_CtE M  
  C (114)cash flow statement 现金流量表   W<L6,  
  C (115)cash ledger 现金分类账   yi?&^nX@9,  
  C (116)cash limit 现金限额   {EUH#':  
  C (117)CCA 现时成本会计   :qp"Ao{M  
  C (118)center 中心   `IoX'|C[h  
  C (119)changeover time 变更时间   }sU\6~  
  C (120)chartered entity 特许经济个体   Mt Z(\&~  
  C (121)cheque 支票   GXRjR\Ch  
  C (122)cheque register 支票登记薄   +*DX(v"BH  
  C (123)coin analysis 零钱分类   9wAc&nl-Y  
  C (124)classification 分类   Q=8 cBRe  
  C (125)clock card 工时卡   OQQ9R?Ll {  
  C (126)code 代码   @7=D]yu  
  C (127)commitment accounting 承诺确认会计   S8RB0^Q7  
  C (128)common cost 共同成本   h'x~"k1  
  C (129)company limited byguarantee 有限担保责任公司   PpRO7(<cD  
C (130)company limited shares 股份有限公司   ;" *`  
  C (131)competitive position 竞争能力状况   n:D*r$ C|p  
  C (132)concept 概念   F udD  
  C (133)conglomerate 跨行业企业   Fzs'@*  
  C (134)consistency concept 一致性概念   JY+[  
  C (135)consolidated accounts 合并报表   DV\ei")  
  C (136)consolidation accounting 合并会计   Ag6 (  
  C (137)consortium 财团   R6XMBYK^  
  C (138)contingency plan 应急计划   V2,WP  
  C (139)contingent liabilities 或有负债   ~a%hRJg  
  C (140)continuous operation 连续生产   rk|(BA  
  C (141)contra 抵消   ,<^HB+{Wo  
  C (142)contract cost 合同成本   { NJ>[mKg  
  C (143)contract costing 合同成本计算   HJR<d&l ;p  
  C (144)contribution 贡献毛益   cvA\C_  
  C (145)contribution centre 贡献中心   Ekme62Q>u  
  C (146)contribution chart 贡献图   ef;L|b%pp  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :(`>bY  
  C (148)contribution to salesration 贡献毛益对销售比率   `Qf :PX3  
  C (149)control 控制   ~N^vE;  
  C (150)control account 控制帐户   YnWl'{[ C  
  C (151)control limits 控制限度   b H_pN x81  
  C (152)controllability concept 可控制概念   f](uc(8Z  
  C (153)controllable cost 可控制成本   }>~>5jc/Pg  
  C (154)conversion cost 加工成本   R?~h7 d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q;O)>K  
  C (156)corporate appraisal 公司评估   |S:!+[  
  C (157)corporate planning 公司计划   M%s$F@  
  C (158)corporate social reporting 公司社会报告   TrU@mYnE  
  C (159)corporation 股份公司   _ D9@<+MS*  
  C (160)cost 成本   Q'% o;z*  
  C (161)cost account 成本帐户   ('q vYQ  
  C (162)cost accounting 成本会计   t=rAc yNM  
  C (163)cost accounting manual 成本手册   BQ&q<6Tk  
  C (164)cost accounts calendar 成本报表的日历时间   ~<- ci  
  C (165)cost adjustment 成本调整   dMmka  
  C (166)cost allocation 成本分配   $3.vVnc  
  C (167)cost apportionment 成本分摊   `L#?eQ{  
  C (168)cost attribution 成本归属   iv+jv2ZF%  
  C (169)cost audit 成本审计   B8AzN9v&"N  
  C (170)cost behaviour 成本性态   n E }<e:  
  C (171)cost benefit analysis 成本效益分析   NJf(,Mr*|  
  C (172)cost center 成本中心   -5v.1y=!L  
  C (173)cost driver 成本动因
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