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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 !92zC._  
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  1.audit   审计 p>#QFd"m  
  2.attestation   鉴证 CEMe2~  
  3.credibility   可信赖程度 '4 x uH3  
  4.audit of financial statements 财务报表审计 q<2b,w==  
  5.agreed-upon procedures 执行商定程序 z ~R:!O-  
  6.high levels of assurance 高水平保证 OqW (C  
  7.compilation 编制 /OaW4 b$Tz  
  8.reliability 可靠性 8`4Z%;1  
  9.relevance 相关性 .on}F>3k$  
  10.professional skepticism 职业谨慎 to%n2^^K  
  11.objectivity 客观性 ybNy"2Wk  
  12. professional competence 专业胜任能力 fg8"fbG`:  
  13.Senior/CPA-in-charge 项目经理 <lxE^M  
  14.audit engagement letter 业务约定书 Dg_AoC  
  15.recurring audit 连续审计 J-3%.fX,  
  16.the client 委托人 omEnIfQSO  
  17.change CPA 更换注册会计 F ~O}@e{  
  18.the existing CPA 现任注册会计师 m @2;9  
  19.the successor CPA 后任注册会计师 a{deN9Qn  
  20.the preceding CPA前任注册会计师 54geU?p0  
  21.issue the audit report 出具审计报告 MRn;D|Q  
  22.expert 专家 'nR'o /!  
  23.the board of directors 董事会 =u,8(:R]s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 N%K%0o-  
  25.assess material misstatement risks评估重大错报风险 }c1?:8p  
  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 }-8ZSWog6f  
  27.a general knowledge of —— 初步了解―――的情况 rcx'`CIJ  
  28.a more knowledge of—— 进一步了解的情况 Bf-KCqC".  
  29.the prior year‘s working papers 以前年度工作底稿 l^,"^ vz  
  30.minutes of meeting 会议纪要 pk&;5|cCD  
  31.business risks 经营风险 Sph:OX8  
  32.appropriateness 适当性 (='e9H!3D  
  33.accounting estimate 会计估计 m0(]%Kdw  
  34.management representations 管理层声明 JXa5snh{h  
  35.going concern assumption 持续经营假设 XzH"dDAVE  
  36.audit plan 审计计划 w]ZE('3%W  
  37.significant audit areas 重点审计领域 )kl(}.9X  
  38.error 错误 1P17]j2C  
  39.fraud舞弊 kbHfdA  
  40.modified or additional procedures 修改或追加审计程序 FWJhi$\:D]  
  41.misappropriation of assets 侵占资产 6 $k"B/k  
  42.transactions without substance 虚假交易 +l8`oQuG  
  43.unusual pressures 异常压力 K:3u/C`  
  44.the suspected noncompliance 涉嫌存在违法行为 = Co[pt  
  45.materialiy 重要性 ?-HLP%C('  
  46.exceed the materiality level 超过重要性水平 F#S )))#  
  47.approach the materiality level 接近重要性水平 o8A1cb4<T  
  48.an acceptably low level 可接受水平 }+wvZq +c  
  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 1q Jz;\wU  
  50.misstatements or omissions 错报或漏报 ZNX=]]HM<n  
  51.aggregate 总计 Z<2j# rd  
  52.subsequent events 期后事项 %0<-5&GE  
  53.adjust the financial statements 调整财务报表 n(}zq  
  54.perform additional audit procedures 实施追加的审计程序 lz-t+LD@ST  
  55.audit risk 审计风险 {"x>ewAf  
  56.detection risk 检查风险 HT: p'Yyi  
  57.inappropriate audit opinion 不适当的审计意见 )A 6 eD  
  58.material misstatement 重大的错报 pm 4"Q!K  
  59.tolerable misstatement 可容忍错报 gq+|Hr  
  60.the acceptable level of detection risk 可接受的检查风险 u#c3T'E  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #XaTUT  
  62.simall business 小规模企业 4EZl (v"f`  
  63.accounting system 会计系统 F}C.F  
  64.test of control 控制测试 -3)]IA  
  65.walk-through test 穿行测试 M ~uX!bDH  
  66.communication 沟通 0OrT{jo  
  67.flow chart 流程图 AzmISm  
  68.reperformance of internal control 重新执行 F ^mMyK  
  69.audit evidence 审计证据 bx5f\)  
  70.substantive procedures 实质性程序 [!k#au+#c  
  71.assertions 认定 :nPLQqXGQ  
  72.esistence 存在 IB sQaxt.  
  73.occurrence 发生 CI~P3"`]  
  74.completeness 完整性 XC D&Im  
  75.rights and obligations 权利和义务 >n^| eAH  
  76.valuation and allocation 计价和分摊 2Y`C\u  
  77.cutoff 截止 1l(_SD;90t  
  78.accuracy 准确性 av.L%l&d  
  79.classification 分类 g+xA0qW  
  80.inspection 检查 uoIvFcb^  
  81.supervision of counting 监盘 _?+gfi+  
  82.observation 观察 |1@/gqa  
  83.confirmation 函证 -q}c;0vL-a  
  84.computation 计算 !|1GraiS  
  85.analytical procedures 分析程序 Uo7V)I ;o  
  86.vouch 核对 !&ly :v!  
  87.trace 追查 6u'+#nm  
  88.audit sampling 审计抽样 f'2Ufd|J|  
  89.error 误差 <A_LZi  
  90.expected error 预期误差 mqx#N %  
  91.population 总体 5dPPm%U{  
  92.sampling risk 抽样风险 &QoV(%:]  
  93.non- sampling risk 非抽样风险 J!5>8I(_wX  
  94.sampling unit 抽样单位 '^!1AGF  
  95.statistical sampling 统计抽样 E[Rd= /P6  
  96.tolerable error 可容忍误差 VEuT!^0Z  
  97.the risk of under reliance 信赖不足风险 ZMI!Sl  
  98.the risk of over reliance 信赖过度风险 *&m{)cTs  
  99.the risk of incorrect rejection 误拒风险 %O! ~!'  
  100. the risk of incorrect acceptance 误受风险 te 0a6  
  101.working trial balance 试算平衡表 PS13h_j  
  102.index and cross-referencing 索引和交叉索引 "|\G[xLOaW  
  103.cash receipt 现金收入 !='?+Ysxs  
  104.cash disbursement 现金支出 $GR 3tLzK:  
  105.bank statement 银行对账单 S S/9fT"[  
  106.bank reconciliation 银行存款余额调节表 ,Qd;t  
  107.balance sheet date 资产负债表日 dC F!.  
  108.net realizable value 可变现净值 #})OnM^],  
  109.storeroom 仓库 O=9mLI6  
  110.sale invoice 销售发票 "K7{y4  
  111.price list 价目表 [KT'aGK$  
  112.positive confirmation request 积极式询证函 ^x:%_yGY  
  113.negative confirmation request 消极式询证函 K)z! e;r  
  114.purchase requisition 请购单 2}ttC m  
  115.receiving report 验收报告 Q}A*{9#|  
  116.gross margin 毛利 bm &$wf  
  117.manufacturing overhead 制造费用 ncGg@$E  
  118.material requisition 领料单 ?_!} lg  
  119.inventory-taking 存货盘点 }! jk  
  120.bond certificate 债券 p\7(`0?8VN  
  121.stock certificate 股票 m~LB 0u$ac  
  122.audit report 审计报告 ~BS Ip .  
  123.entity 被审计单位 ~ .FZF  
  124.addressee of the audit report 审计报告的收件人 W[dK{?RB  
  125.unqualified opinion 无保留意见 TT'sO[N[  
  126.qualified opinion 保留意见 )YB @6TiD  
  127.disclaimer of opinion 无法表示意见 {GTOHJ2  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   E*uz|w3S)Y  
  A (2)absorbed overhead 已吸收制造费用 tML[~AZh  
  A (3)absorption costing 吸收成本计算 J`&*r;""V  
  A (4)account 账户,报表   rYp]RX>  
  A (5)accounting postulate 会计假设   L=ala1{O  
  A (6)accounting series release 会计公告文件   .+;;-]})  
  A (7)accounting valuation 会计计价   -*Voui  
  A (8)account sale 承销清单 zNu>25/)(  
  A (9)accountability concept 经营责任概念   ?l6NQ;z  
  A (10)accountancy 会计职业   * [\H)Lz  
  A (11)accountant 会计师   u@ ;6r"8q  
  A (12)accounting 会计   ot"3 3I  
  A (13)agency cost 代理成本   ifA)Ppt<`  
  A (14)accounting bases 会计基础   0gI^GJN%Y!  
  A (15)accounting manual 会计手册   Z'vic#  
  A (16)accounting period 会计期间   EH*Lw c  
  A (17)accounting policies 会计方针   sS 5aJ}Qs  
  A (18)accounting rate of return 会计报酬率   W+F^(SC\  
  A (19)accounting reference date 会计参照日   4\cJ}p}LZ{  
  A (20)accounting reference period 会计参照期间   0Y%u[i/  
  A (21)accrual concept 应计概念   D8`dEB2|S  
  A (22)accrual expenses 应计费用   -v '|#q  
  A (23)acid test ration 速动比率(酸性测试比率)   O?6ph4'  
  A (24)acquisition 购置   m0: IFE($  
  A (25)acquisition accounting 收购会计   @Kx@ 2#~b  
  A (26)activity based accounting 作业基础成本计算   ~^&]8~m*d  
  A (27)adjusting events 调整事项   O}Ipg[h  
  A (28)administrative expenses 行政管理费   Rl. YF+YH  
  A (29)advice note 发货通知   @w8MOT$  
  A (30)amortization 摊销   S? -6hGA j  
  A (31)analytical review 分析性检查   [VD)DO5  
  A (32)annual equivalent cost 年度等量成本法   d".Xp4}f  
  A (33)annual report and accounts 年度报告和报表   Ewfzjc   
  A (34)appraisal cost 检验成本   j}uVT2ZE%  
  A (35)appropriation account 盈余分配账户   9Y6Ear .W  
  A (36)articles of association 公司章程细则   J% Cn  
  A (37)assets 资产   `t@Rh~B  
  A (38)assets cover 资产保障   F%Xj'=  
  A (39)asset value per share 每股资产价值   :`pgdn  
  A (40)associated company 联营公司   8lI'[Y?3.  
  A (41)attainable standard 可达标准   lg9`Z>?  
=i`#0i2(  
 A (42)attributable profit 可归属利润   1>KZ1Kf  
  A (43)audit 审计   _P^ xX'v  
  A (44)audit report 审计报告   *!~jHy8F  
  A (45)auditing standards 审计准则   I;Sg 9`k=  
  A (46)authorized share capital 额定股本   4Jf6uhaE  
  A (47)available hours 可用小时   4 Qo(Wl  
  A (48)avoidable costs 可避免成本 w7(jSPB  
  B (49)back-to-back loan 易币贷款   f  _ O  
  B (50)backflush accounting 倒退成本计算   # QWG5  
  B (51)bad debts 坏帐   "JH / ODm  
  B (52)bad debts ratio 坏帐比率   zKnHo:SV  
  B (53)bank charges 银行手续费   UBgheu  
  B (54)bank overdraft 银行透支   ?qdZ]M4e  
  B (55)bank reconciliation 银行存款调节表   -Um|:[*I  
  B (56)bank statement 银行对账单   F$|Ec9  
  B (57)bankruptcy 破产   -naj.omG|  
  B (58)basis of apportionment 分摊基础   9XH}/FcP_O  
  B (59)batch 批量   gbC!>LV  
  B (60)batch costing 分批成本计算   `4@ _Y<  
  B (61)beta factor B(市场)风险因素   uT#MVv~.  
  B (62)bill 账单   8 [z<gxP`?  
  B (63)bill of exchange 汇票   OdZLJt?g  
  B (64)bill of landing 提单   B{In "R8  
  B (65)bill of materials 用料预计单   J:N4F.o&K  
  B (66)bill payable 应付票据   rA">< pH  
  B (67)bill receivable 应收票据   B.J_(V+  
  B (68)bin card 存货记录卡   !oJ226>WI  
  B (69)bonus 红利   v0d<P2ix  
  B (70)book-keeping 薄记   tn"n~;Bh?:  
  B (71)Boston classification 波士顿分类   " ,qcqG(  
  B (72)breakeven chart 保本图   bG'"l qn  
  B (73)breakeven point 保本点   0Rme}&$  
  B (74)breaking-down time 复位时间   53i7:1[uV  
  B (75)budget 预算   N ?RJuDW  
  B (76)budget center 预算中心   T!iRg=<bz  
  B (77)budget cost allowance 预算成本折让   2I!L+j_  
  B (78)budget manual 预算手册   Tej&1'G  
  B (79)budget period 预算期间   6F@2:]W  
  B (80)budgetary control 预算控制   $69ef[b  
  B (81)budgeted capacity 预算生产能力   jRCf!RO  
  B (82)burden 制造费用   FtEmSKD  
  B (83)business center 经营中心   ';CL;A;  
  B (84)business entity 营业个体   kOQq+_Y  
  B (85)business unit 经营单位   7 [b]%i  
 B (86)buy-out management 管理性购买产权   +Vf39}8  
  B (87)by-product 副产品 %+1;iuDL  
  C (88)called-up share capital 催缴股本   G;'=#c ^  
  C (89)capacity 生产能力   -f4>4@y  
  C (90)capacity ratios 生产能力比率   +FYQ7UE  
  C (91)capital 资本   !6d6b@Mv  
  C (92)capital assets pricing model资本资产计价模式   " iKX-VIl  
  C (93)capital commitment 承诺资本   Zl:Z31  
  C (94)capital employed 已运用的资本   Mzbbr57n  
  C (95)capital expenditure 资本支出   JyfWy  
  C (96)capital expenditureauthorization 资本支出核准   cc$L56q  
  C (97)capital expenditure control 资本支出控制   :'t+*{ff  
  C (98)capital expenditure proposal资本支出申请   bSKe@4C  
  C (99)capital funding planning 资本基金筹集计划   G OzV#  
  C (100)capital gain 资本收益   '(qVA>S  
  C (101)capital investment appraisal资本投资评估   q3~RK[OCq  
  C (102)capital maintenance 资本保全   knPo"GQW  
  C (103)capital resource planning 资本资源计划   4;_<CB  
  C (104)capital surplus 资本盈余   2".^Ma^D!  
  C (105)capital turnover 资本周转率   _ i-(` 5  
  C (106)card 记录卡   E>|xv#:~DV  
  C (107)cash 现金   UP*\p79oO  
  C (108)cash account 现金账户   9T#JlV  
  C (109)cash book 现金账薄   p?#cn   
  C (110)cash cow 金牛产品   HoFFce7 o  
  C (111)cash flow 现金流量   r2Wx31j{  
  C (112)cash discounted 现金贴现   M[Kk43;QY!  
  C (113)cash flow budget 现金流量预算   jW?siQO^  
  C (114)cash flow statement 现金流量表   4ZRE3^y\"  
  C (115)cash ledger 现金分类账   =,UuQJ,l  
  C (116)cash limit 现金限额   \k8|3Y~g  
  C (117)CCA 现时成本会计   rLy <3  
  C (118)center 中心   neHozm m|  
  C (119)changeover time 变更时间   $_5@ NOZ,M  
  C (120)chartered entity 特许经济个体   ,IODV`L  
  C (121)cheque 支票   +yh-HYo`  
  C (122)cheque register 支票登记薄   Vd'KN2Jm  
  C (123)coin analysis 零钱分类   UT^-!L LB]  
  C (124)classification 分类   ?;//%c8,.  
  C (125)clock card 工时卡   @t;WdbxB%  
  C (126)code 代码   HifU65"8  
  C (127)commitment accounting 承诺确认会计   +&T;jad2  
  C (128)common cost 共同成本   1VH$l(7IQ  
  C (129)company limited byguarantee 有限担保责任公司   &)8-iO  
C (130)company limited shares 股份有限公司   Q]?Lg  
  C (131)competitive position 竞争能力状况   $c WO`\XM  
  C (132)concept 概念   CQLh;W`Dc  
  C (133)conglomerate 跨行业企业   XyS|7#o  
  C (134)consistency concept 一致性概念   T.=du$  
  C (135)consolidated accounts 合并报表   .hD 2g"  
  C (136)consolidation accounting 合并会计   icX$<lD  
  C (137)consortium 财团   (IrX \Y  
  C (138)contingency plan 应急计划   *@C4~Zo  
  C (139)contingent liabilities 或有负债   WLb *\  
  C (140)continuous operation 连续生产   kRyt|ryWh  
  C (141)contra 抵消   y[}O(  
  C (142)contract cost 合同成本   JE`mB}8s/  
  C (143)contract costing 合同成本计算   LGOeBEAMV^  
  C (144)contribution 贡献毛益   % o~w  
  C (145)contribution centre 贡献中心   ice7J2r_  
  C (146)contribution chart 贡献图   Xgy)Z:R  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Of R\8hAY  
  C (148)contribution to salesration 贡献毛益对销售比率   m-~eCFc  
  C (149)control 控制   ()E:gq Q  
  C (150)control account 控制帐户   6iozb~!Rr  
  C (151)control limits 控制限度   UacG q,  
  C (152)controllability concept 可控制概念   Tz=YSQy$9  
  C (153)controllable cost 可控制成本   "/EE$eU  
  C (154)conversion cost 加工成本   a-`OE"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   4HG@moYn@  
  C (156)corporate appraisal 公司评估   (N etn&  
  C (157)corporate planning 公司计划   ]Tje6i F  
  C (158)corporate social reporting 公司社会报告   CKAs3",  
  C (159)corporation 股份公司   -*?Y4}mK  
  C (160)cost 成本   %Jrdr`<  
  C (161)cost account 成本帐户   >g t_C'  
  C (162)cost accounting 成本会计   >};6>)0  
  C (163)cost accounting manual 成本手册   4b"%171  
  C (164)cost accounts calendar 成本报表的日历时间   i w,F)O  
  C (165)cost adjustment 成本调整   NZ\aK}?~ !  
  C (166)cost allocation 成本分配   j15TavjGh  
  C (167)cost apportionment 成本分摊   [7gyF}*;  
  C (168)cost attribution 成本归属   )$#r6fQO  
  C (169)cost audit 成本审计   )8c`o  
  C (170)cost behaviour 成本性态   6zQ {Y"0  
  C (171)cost benefit analysis 成本效益分析   ^ ExA  
  C (172)cost center 成本中心   bw@Dc T&,  
  C (173)cost driver 成本动因
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