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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 VNHt ]Ewj  
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  1.audit   审计 ?Suv.!wfLl  
  2.attestation   鉴证 ](SqLTB+?  
  3.credibility   可信赖程度 )!g@MHHL  
  4.audit of financial statements 财务报表审计 ~vstuRRST  
  5.agreed-upon procedures 执行商定程序 &U{"dJr  
  6.high levels of assurance 高水平保证 ?RU_SCp-  
  7.compilation 编制 g7O , <  
  8.reliability 可靠性 FcmL 4^s.`  
  9.relevance 相关性 ^=,N] j  
  10.professional skepticism 职业谨慎 7YQ689"J6B  
  11.objectivity 客观性 zD): yEc  
  12. professional competence 专业胜任能力 Na{&aqdz  
  13.Senior/CPA-in-charge 项目经理 v0,&wdi  
  14.audit engagement letter 业务约定书 DP=\FG"}x  
  15.recurring audit 连续审计 p0@l581  
  16.the client 委托人 -14~f)%NQ*  
  17.change CPA 更换注册会计 k*o>ZpjNH  
  18.the existing CPA 现任注册会计师 w02t9vz  
  19.the successor CPA 后任注册会计师 J%lEyU  
  20.the preceding CPA前任注册会计师 -< }#ImTN  
  21.issue the audit report 出具审计报告 *>J45U(6:  
  22.expert 专家 aK k0kC   
  23.the board of directors 董事会 MVZ9x%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 HRW }Yl  
  25.assess material misstatement risks评估重大错报风险 4 k y/a1y-  
  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 ~[`*)(4E  
  27.a general knowledge of —— 初步了解―――的情况 5gH'CzU?  
  28.a more knowledge of—— 进一步了解的情况 f$]ttU U  
  29.the prior year‘s working papers 以前年度工作底稿 :B1a2Y^"  
  30.minutes of meeting 会议纪要 0;:AT|U/d  
  31.business risks 经营风险 7,,#f&jP  
  32.appropriateness 适当性 ZY-mUg  
  33.accounting estimate 会计估计 <hzuPi@  
  34.management representations 管理层声明 q\T}jF\t  
  35.going concern assumption 持续经营假设 # PZBh  
  36.audit plan 审计计划 A^@,Ha  
  37.significant audit areas 重点审计领域 >&l{_b\k  
  38.error 错误 avEsX_.  
  39.fraud舞弊 mBWhC<kKs  
  40.modified or additional procedures 修改或追加审计程序 O*-sSf   
  41.misappropriation of assets 侵占资产 *kKdL  
  42.transactions without substance 虚假交易 AW/)R"+  
  43.unusual pressures 异常压力 brClYpp,h  
  44.the suspected noncompliance 涉嫌存在违法行为 uW^W/S%'  
  45.materialiy 重要性 6uubkt  
  46.exceed the materiality level 超过重要性水平 HQtUNtZ  
  47.approach the materiality level 接近重要性水平 Nj|~3 *KO  
  48.an acceptably low level 可接受水平 ]-tAgNzl%  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 rK r2 K'  
  50.misstatements or omissions 错报或漏报 kq=tL@W`0}  
  51.aggregate 总计 Fa A7m  
  52.subsequent events 期后事项 P<s:dH"  
  53.adjust the financial statements 调整财务报表 kH>^3( Q\  
  54.perform additional audit procedures 实施追加的审计程序 6HxZS+], c  
  55.audit risk 审计风险 dX ;G [\  
  56.detection risk 检查风险 k ks ?S',  
  57.inappropriate audit opinion 不适当的审计意见 uc-Go 6W  
  58.material misstatement 重大的错报 "i/3m'<2  
  59.tolerable misstatement 可容忍错报 QE%|8UFY  
  60.the acceptable level of detection risk 可接受的检查风险 {#J1D*?$"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >? ({  
  62.simall business 小规模企业 u@$pOLI  
  63.accounting system 会计系统 0 fU^  
  64.test of control 控制测试  =[G)  
  65.walk-through test 穿行测试 Al Q  
  66.communication 沟通 |4u?Q+k%%  
  67.flow chart 流程图 .W q"  
  68.reperformance of internal control 重新执行 |q*s)8  
  69.audit evidence 审计证据 h2#S ?  
  70.substantive procedures 实质性程序 i=8){G X4  
  71.assertions 认定 m=p<.%a  
  72.esistence 存在 I0]"o#Lj T  
  73.occurrence 发生 PmT,*C`/X  
  74.completeness 完整性 QW1d&Gb.(  
  75.rights and obligations 权利和义务 9\[A%jp#K@  
  76.valuation and allocation 计价和分摊 |? l6S  
  77.cutoff 截止 Afq?Ps +  
  78.accuracy 准确性 BdZO$ALXL  
  79.classification 分类 HOY9{>E}z  
  80.inspection 检查 ~TEKxgU  
  81.supervision of counting 监盘 Je~d/,^WU  
  82.observation 观察 b(McH*_8e  
  83.confirmation 函证 :i_k A'dl&  
  84.computation 计算 %*wOJx  
  85.analytical procedures 分析程序 zO07X*Bw  
  86.vouch 核对 IRW%*W#  
  87.trace 追查 ,-[dr|.  
  88.audit sampling 审计抽样 s CF7K=a  
  89.error 误差 1 GL@t?S  
  90.expected error 预期误差 m+/-SG  
  91.population 总体 $6]7>:8mz  
  92.sampling risk 抽样风险 qg;f h]j%  
  93.non- sampling risk 非抽样风险 a>{b'X^LV  
  94.sampling unit 抽样单位 HN*w(bROr  
  95.statistical sampling 统计抽样 P"WnU'+  
  96.tolerable error 可容忍误差 4x JOPu  
  97.the risk of under reliance 信赖不足风险 ii :h E=  
  98.the risk of over reliance 信赖过度风险 +=bGrn>h  
  99.the risk of incorrect rejection 误拒风险 wba XRvg  
  100. the risk of incorrect acceptance 误受风险  *R6n+d  
  101.working trial balance 试算平衡表 &G>EBKn\2`  
  102.index and cross-referencing 索引和交叉索引 ,~_)Cf#CB  
  103.cash receipt 现金收入 ?"no~(EB  
  104.cash disbursement 现金支出 fYzO T, c  
  105.bank statement 银行对账单 uUczD 8y  
  106.bank reconciliation 银行存款余额调节表 $LF  
  107.balance sheet date 资产负债表日 3e g<)  
  108.net realizable value 可变现净值 `[;b#.  
  109.storeroom 仓库 r4~Bn7j2  
  110.sale invoice 销售发票 \ l +RX*  
  111.price list 价目表 Eqg(U0k0  
  112.positive confirmation request 积极式询证函 RJ_ratKN*g  
  113.negative confirmation request 消极式询证函 &!{wbm@  
  114.purchase requisition 请购单 g& *pk5V>  
  115.receiving report 验收报告 1;l&ck-Gg/  
  116.gross margin 毛利 Upr:sB  
  117.manufacturing overhead 制造费用  |Aw(v6  
  118.material requisition 领料单 qG/a5i  
  119.inventory-taking 存货盘点 6SMGXy*]^  
  120.bond certificate 债券 n NI V(  
  121.stock certificate 股票 Qj? G KO  
  122.audit report 审计报告 *Bt`6u.>e,  
  123.entity 被审计单位 ,0#5kc*X  
  124.addressee of the audit report 审计报告的收件人 0O>8DX  
  125.unqualified opinion 无保留意见 22|f!la8n  
  126.qualified opinion 保留意见 W.ud<OKP90  
  127.disclaimer of opinion 无法表示意见 SrN;S kS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   A`7uw|uO$  
  A (2)absorbed overhead 已吸收制造费用 m %$z&<!  
  A (3)absorption costing 吸收成本计算 PiZt?r?5w|  
  A (4)account 账户,报表   Jr18faEZw  
  A (5)accounting postulate 会计假设   2k[i7Rl \c  
  A (6)accounting series release 会计公告文件   ih?_ f W  
  A (7)accounting valuation 会计计价   Wx&AY"J  
  A (8)account sale 承销清单 q0 :Lb  
  A (9)accountability concept 经营责任概念   ? kew[oZ  
  A (10)accountancy 会计职业   Y]b5qguK  
  A (11)accountant 会计师   P sD+?  
  A (12)accounting 会计   /'=C<HSO  
  A (13)agency cost 代理成本   }(-R`.e;  
  A (14)accounting bases 会计基础   xyx.1o e!  
  A (15)accounting manual 会计手册   ehX j.z  
  A (16)accounting period 会计期间   Y$ EqBN  
  A (17)accounting policies 会计方针    y'Xg"  
  A (18)accounting rate of return 会计报酬率   %#NaM\=8v  
  A (19)accounting reference date 会计参照日   }Xs=x6Mj  
  A (20)accounting reference period 会计参照期间   .bvB8VOrW  
  A (21)accrual concept 应计概念   "gdm RE{x  
  A (22)accrual expenses 应计费用   W;,.OoDc>  
  A (23)acid test ration 速动比率(酸性测试比率)   w&v_#\T  
  A (24)acquisition 购置   '=x   
  A (25)acquisition accounting 收购会计   KMznl=LF  
  A (26)activity based accounting 作业基础成本计算   e(BF=gesgp  
  A (27)adjusting events 调整事项   2"nd(+ QH  
  A (28)administrative expenses 行政管理费   _{,e-_hYM  
  A (29)advice note 发货通知   q:-8 W[_  
  A (30)amortization 摊销   Mno4z/4{A  
  A (31)analytical review 分析性检查   WB5[!  
  A (32)annual equivalent cost 年度等量成本法   !5 %c`4  
  A (33)annual report and accounts 年度报告和报表   gyieSXz[  
  A (34)appraisal cost 检验成本   Og%qv Bj 6  
  A (35)appropriation account 盈余分配账户   Y{@ez  
  A (36)articles of association 公司章程细则   Cdiu*#f  
  A (37)assets 资产   !yH&l6s  
  A (38)assets cover 资产保障   E$f.&< >T  
  A (39)asset value per share 每股资产价值   Ol"p^sqwj  
  A (40)associated company 联营公司   ? YX2CJ6N  
  A (41)attainable standard 可达标准   DI**fywu[3  
Yv9(8  
 A (42)attributable profit 可归属利润   TeG5|`t],  
  A (43)audit 审计   rO 6oVz#x  
  A (44)audit report 审计报告   Z KnEg2a  
  A (45)auditing standards 审计准则   T\b e(@r  
  A (46)authorized share capital 额定股本    F[115/  
  A (47)available hours 可用小时   d/- f]   
  A (48)avoidable costs 可避免成本 Eti;(>"@  
  B (49)back-to-back loan 易币贷款   3Zdkf]Gh  
  B (50)backflush accounting 倒退成本计算   j* g5f  
  B (51)bad debts 坏帐   SwG:?T!"}  
  B (52)bad debts ratio 坏帐比率   ar=uDb;  
  B (53)bank charges 银行手续费   [1dlV/  
  B (54)bank overdraft 银行透支   J^ryUO o}b  
  B (55)bank reconciliation 银行存款调节表   .!,T> :R  
  B (56)bank statement 银行对账单   g-meJhX%  
  B (57)bankruptcy 破产   \8=>l?P  
  B (58)basis of apportionment 分摊基础   D>~z{H%\  
  B (59)batch 批量   v l2!2X  
  B (60)batch costing 分批成本计算   )fpZrpLXE  
  B (61)beta factor B(市场)风险因素   }!(cm;XA"  
  B (62)bill 账单   CP'?Om2  
  B (63)bill of exchange 汇票   Dx/?0F7V  
  B (64)bill of landing 提单   F%lP<4Vx  
  B (65)bill of materials 用料预计单   PR{?l  
  B (66)bill payable 应付票据   i=.zkIjSh  
  B (67)bill receivable 应收票据   4{X5ZS?CkI  
  B (68)bin card 存货记录卡   $=TFTS O  
  B (69)bonus 红利   GTNN4  
  B (70)book-keeping 薄记   $dgY#ST%  
  B (71)Boston classification 波士顿分类   ,S2D/Y^>  
  B (72)breakeven chart 保本图   8{@|M l  
  B (73)breakeven point 保本点   /'u-Fr(Q+  
  B (74)breaking-down time 复位时间   eFp4MD8?  
  B (75)budget 预算   7P?z{x':T  
  B (76)budget center 预算中心   dMQtW3stY  
  B (77)budget cost allowance 预算成本折让   5K;jW  
  B (78)budget manual 预算手册   6^s=25>p  
  B (79)budget period 预算期间   O2q`2L~  
  B (80)budgetary control 预算控制   G  2+A`\]  
  B (81)budgeted capacity 预算生产能力   \d2Ku10v[  
  B (82)burden 制造费用   ),mKEpf  
  B (83)business center 经营中心   1x ar L))  
  B (84)business entity 营业个体   /^G1wz2  
  B (85)business unit 经营单位   lDnF(  
 B (86)buy-out management 管理性购买产权   `!kOyh:X  
  B (87)by-product 副产品 w [D9Q=  
  C (88)called-up share capital 催缴股本   fDNiU"  
  C (89)capacity 生产能力   OySIp[{tJ  
  C (90)capacity ratios 生产能力比率   i!LEA/"V  
  C (91)capital 资本   ow!utAF  
  C (92)capital assets pricing model资本资产计价模式   6UG7lH!M  
  C (93)capital commitment 承诺资本   (g`G(K_  
  C (94)capital employed 已运用的资本   ?V4?r2$c  
  C (95)capital expenditure 资本支出   ^J< I Ia4  
  C (96)capital expenditureauthorization 资本支出核准   5(^&0c> P  
  C (97)capital expenditure control 资本支出控制   uwXquOw  
  C (98)capital expenditure proposal资本支出申请   7$b!-I+ a2  
  C (99)capital funding planning 资本基金筹集计划   >Olg lUzA  
  C (100)capital gain 资本收益   %(MaH  
  C (101)capital investment appraisal资本投资评估   JQj?+PI  
  C (102)capital maintenance 资本保全   @Z&El:]3>  
  C (103)capital resource planning 资本资源计划   3'}(:X(  
  C (104)capital surplus 资本盈余   *8M 0h9S$  
  C (105)capital turnover 资本周转率   d`5xd@p  
  C (106)card 记录卡   ) gYsg  
  C (107)cash 现金   3vfm$sx@  
  C (108)cash account 现金账户   __fa,kK{?  
  C (109)cash book 现金账薄   {Xb 6wQ"  
  C (110)cash cow 金牛产品   y4PR&^l?g  
  C (111)cash flow 现金流量   ;!q _+P  
  C (112)cash discounted 现金贴现   =&;orP  
  C (113)cash flow budget 现金流量预算   e;GLPB   
  C (114)cash flow statement 现金流量表   @e8b'w3  
  C (115)cash ledger 现金分类账   RZ-=UIf  
  C (116)cash limit 现金限额   Hm!ffqO_  
  C (117)CCA 现时成本会计   9E5Ec~l  
  C (118)center 中心   %4|*  
  C (119)changeover time 变更时间    $A]2Iw!&  
  C (120)chartered entity 特许经济个体   @E %:ALJ  
  C (121)cheque 支票   h+<vWo}H  
  C (122)cheque register 支票登记薄   ;gLHSHEA  
  C (123)coin analysis 零钱分类   M{cF14cQ  
  C (124)classification 分类   cVYDO*N2T  
  C (125)clock card 工时卡   Mrysy)x  
  C (126)code 代码   |T\`wcP`q  
  C (127)commitment accounting 承诺确认会计   VW:WB.K$  
  C (128)common cost 共同成本   y.(Yh1  
  C (129)company limited byguarantee 有限担保责任公司   ^aYlu0Wm  
C (130)company limited shares 股份有限公司   Ezsb'cUa(  
  C (131)competitive position 竞争能力状况   ;rXkU9  
  C (132)concept 概念   QVLv}w`O  
  C (133)conglomerate 跨行业企业   1BK!<}yI{  
  C (134)consistency concept 一致性概念   :FB-GNd  
  C (135)consolidated accounts 合并报表   `Sgj!/! F  
  C (136)consolidation accounting 合并会计   {9:[nqX  
  C (137)consortium 财团   $c"byQ[3S  
  C (138)contingency plan 应急计划   ntR@[)K  
  C (139)contingent liabilities 或有负债   H3\4&q  
  C (140)continuous operation 连续生产   1W3+ng  
  C (141)contra 抵消   Z>hS&B  
  C (142)contract cost 合同成本   VBnD:w"z  
  C (143)contract costing 合同成本计算   p}H:t24Cr5  
  C (144)contribution 贡献毛益   KZrg4TEVi  
  C (145)contribution centre 贡献中心   (K9pr>le  
  C (146)contribution chart 贡献图   :5|'C  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q+@/.qJ  
  C (148)contribution to salesration 贡献毛益对销售比率   _=0%3Sh  
  C (149)control 控制   aT|SKb`  
  C (150)control account 控制帐户   H4RqOI  
  C (151)control limits 控制限度   *Z}^T:3iw}  
  C (152)controllability concept 可控制概念   #J=^CE  
  C (153)controllable cost 可控制成本   ASGV3r (  
  C (154)conversion cost 加工成本   F{*{f =E!B  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   h,-2+}  
  C (156)corporate appraisal 公司评估   TQ`s&8"P  
  C (157)corporate planning 公司计划   <14,xYpE  
  C (158)corporate social reporting 公司社会报告   %!DdjC&5*  
  C (159)corporation 股份公司   QFekj@  
  C (160)cost 成本   cPaz-  
  C (161)cost account 成本帐户   wavyREK   
  C (162)cost accounting 成本会计   S $j"'K  
  C (163)cost accounting manual 成本手册   qZQB"Q.*  
  C (164)cost accounts calendar 成本报表的日历时间   ?e=3G4N  
  C (165)cost adjustment 成本调整   55O_b)$  
  C (166)cost allocation 成本分配   xXb7/.*qE  
  C (167)cost apportionment 成本分摊   WO;2=[#O;  
  C (168)cost attribution 成本归属   *<HA])D,  
  C (169)cost audit 成本审计   wFbw3>'a9  
  C (170)cost behaviour 成本性态   {ovt 6C  
  C (171)cost benefit analysis 成本效益分析   i ZU 1w7Z  
  C (172)cost center 成本中心   y cD.X"  
  C (173)cost driver 成本动因
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