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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 /X#OX 8gb]  
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  1.audit   审计 &9.3-E47*  
  2.attestation   鉴证 O8rd*+  
  3.credibility   可信赖程度 N[O_}_  
  4.audit of financial statements 财务报表审计 <S;YNHLC  
  5.agreed-upon procedures 执行商定程序 8JW0;H<  
  6.high levels of assurance 高水平保证 ~)X;z"y%b  
  7.compilation 编制 %?qzP '  
  8.reliability 可靠性 *tkf) [(  
  9.relevance 相关性 Gz8JOl  
  10.professional skepticism 职业谨慎 0TICv2l!  
  11.objectivity 客观性 4"{g{8  
  12. professional competence 专业胜任能力 #-R]HLW*  
  13.Senior/CPA-in-charge 项目经理 I/v#!`L  
  14.audit engagement letter 业务约定书 F^TOLwix  
  15.recurring audit 连续审计 je>gT`8  
  16.the client 委托人 r8FA V9A  
  17.change CPA 更换注册会计 4K4u]"1  
  18.the existing CPA 现任注册会计师 R_Bf JD.  
  19.the successor CPA 后任注册会计师 |L-- j  
  20.the preceding CPA前任注册会计师 b+Vlq7Bc  
  21.issue the audit report 出具审计报告 4xFAFK~lx  
  22.expert 专家 ]x3 )OjH  
  23.the board of directors 董事会 AP=SCq;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G`;mSq6i  
  25.assess material misstatement risks评估重大错报风险  TLVfu4  
  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 ZC^?ng  
  27.a general knowledge of —— 初步了解―――的情况 ]Rp<64I o  
  28.a more knowledge of—— 进一步了解的情况 'Nx"_jQ  
  29.the prior year‘s working papers 以前年度工作底稿 `<Hc,D; p  
  30.minutes of meeting 会议纪要 m5KLi &R  
  31.business risks 经营风险 Mz lE  
  32.appropriateness 适当性 6e}T zc\@(  
  33.accounting estimate 会计估计 I4c %>R  
  34.management representations 管理层声明 }JT&lyO< b  
  35.going concern assumption 持续经营假设 8-K4*(-dL  
  36.audit plan 审计计划 H-X5A\\5  
  37.significant audit areas 重点审计领域 xu;^F  
  38.error 错误 ?:zMrlX  
  39.fraud舞弊 F{}:e QD  
  40.modified or additional procedures 修改或追加审计程序 =3,Sjme  
  41.misappropriation of assets 侵占资产 `0{qfms  
  42.transactions without substance 虚假交易 U2JxzHXZ  
  43.unusual pressures 异常压力 _tO2PI L@Z  
  44.the suspected noncompliance 涉嫌存在违法行为 .=c@ps  
  45.materialiy 重要性 3|Ar~_]  
  46.exceed the materiality level 超过重要性水平 9@*4^Ks p  
  47.approach the materiality level 接近重要性水平 kYd=DY   
  48.an acceptably low level 可接受水平 2 "Y=*s  
  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 !W=2ZlzS  
  50.misstatements or omissions 错报或漏报 SC2g5i`  
  51.aggregate 总计 |txzIc.#  
  52.subsequent events 期后事项 Mq6_Q07  
  53.adjust the financial statements 调整财务报表 Uf$IH!5;Z  
  54.perform additional audit procedures 实施追加的审计程序 E 6!V0D  
  55.audit risk 审计风险 z]O>`50Q  
  56.detection risk 检查风险 er!+QD,EM  
  57.inappropriate audit opinion 不适当的审计意见 _)# ~D*3  
  58.material misstatement 重大的错报 (fO~nN{F  
  59.tolerable misstatement 可容忍错报 %';DBozZ   
  60.the acceptable level of detection risk 可接受的检查风险 `k08M)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8[8U49V9(  
  62.simall business 小规模企业 \z2d=E  
  63.accounting system 会计系统 :/NP8$~@j  
  64.test of control 控制测试 / pR,l5  
  65.walk-through test 穿行测试 a6o p  
  66.communication 沟通 uYc&Q$U  
  67.flow chart 流程图 ` "bp -/  
  68.reperformance of internal control 重新执行 q?&JS  
  69.audit evidence 审计证据  R"PO@v  
  70.substantive procedures 实质性程序 Fd9Z7C  
  71.assertions 认定 %E2C4UbY  
  72.esistence 存在 @gJPMgF$F  
  73.occurrence 发生 Ob -k`@_|  
  74.completeness 完整性 UAdj [m61  
  75.rights and obligations 权利和义务 +Nka,C^O"  
  76.valuation and allocation 计价和分摊 0+S'i82=M  
  77.cutoff 截止 rX&?Xi1JeV  
  78.accuracy 准确性 /p@0Q [E  
  79.classification 分类 u\UI6/   
  80.inspection 检查 v8A{ q  
  81.supervision of counting 监盘 #Cz:l|\ i  
  82.observation 观察 0 f"M-x  
  83.confirmation 函证 8L(KdDY  
  84.computation 计算 2 l4`h)_q  
  85.analytical procedures 分析程序 5c l%>U  
  86.vouch 核对 !myF_cv}'  
  87.trace 追查 faI4`.i  
  88.audit sampling 审计抽样 wijY]$  
  89.error 误差 )i>T\B  
  90.expected error 预期误差 rB5+~ K@  
  91.population 总体 k8"[)lDc.  
  92.sampling risk 抽样风险 o/\z4Ri)$  
  93.non- sampling risk 非抽样风险 ^KFwO=I@PV  
  94.sampling unit 抽样单位 7kidPAhY  
  95.statistical sampling 统计抽样 ,[Z;"wE  
  96.tolerable error 可容忍误差 2VS#=i(B^  
  97.the risk of under reliance 信赖不足风险 HLM"dmI   
  98.the risk of over reliance 信赖过度风险 G{oM2`c'#8  
  99.the risk of incorrect rejection 误拒风险 Ad`jV_z  
  100. the risk of incorrect acceptance 误受风险 h'G8@j;  
  101.working trial balance 试算平衡表 90)rOD1B  
  102.index and cross-referencing 索引和交叉索引 &]/.=J  
  103.cash receipt 现金收入 '~'3x4Bo  
  104.cash disbursement 现金支出 k$ } 6Qd  
  105.bank statement 银行对账单 n 6| \  
  106.bank reconciliation 银行存款余额调节表 )F35WP~  
  107.balance sheet date 资产负债表日 aD3Q-a[  
  108.net realizable value 可变现净值 *CXVA&?  
  109.storeroom 仓库 LIHf]+  
  110.sale invoice 销售发票 "'"dcA   
  111.price list 价目表 uc;QSVWGy8  
  112.positive confirmation request 积极式询证函 tt>=Vt '  
  113.negative confirmation request 消极式询证函 'GcZxF0  
  114.purchase requisition 请购单 ;rH@>VrR  
  115.receiving report 验收报告 bga2{<VF  
  116.gross margin 毛利 qT L@N9  
  117.manufacturing overhead 制造费用 $eBE pN  
  118.material requisition 领料单 c^8y/wfok  
  119.inventory-taking 存货盘点 l=JK+uZ  
  120.bond certificate 债券 ~UJ_Rr54  
  121.stock certificate 股票 ouUU(jj02  
  122.audit report 审计报告  3^zO G2  
  123.entity 被审计单位 u5FlT3hY.  
  124.addressee of the audit report 审计报告的收件人 1%6}m`3  
  125.unqualified opinion 无保留意见 z '%Vy  
  126.qualified opinion 保留意见 vd<" G}  
  127.disclaimer of opinion 无法表示意见 "$BWP  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   w~g)Dz2G  
  A (2)absorbed overhead 已吸收制造费用 Z`b{r;`m8  
  A (3)absorption costing 吸收成本计算 R#Bdfmld q  
  A (4)account 账户,报表   ABp/uJI)  
  A (5)accounting postulate 会计假设   vQ}llA h  
  A (6)accounting series release 会计公告文件   Ofg-gCF8  
  A (7)accounting valuation 会计计价   f"5vpU^5*  
  A (8)account sale 承销清单 H;$OCDRC  
  A (9)accountability concept 经营责任概念   jM90 gPX>,  
  A (10)accountancy 会计职业   6]^}GyM!  
  A (11)accountant 会计师   6^.<5SJ}  
  A (12)accounting 会计   r#pC0Yj!3  
  A (13)agency cost 代理成本   5A6d]  
  A (14)accounting bases 会计基础   !}^ {W)h[  
  A (15)accounting manual 会计手册   ]f q.r  
  A (16)accounting period 会计期间   ;HJ|)PN5L  
  A (17)accounting policies 会计方针    P-QZ=dm  
  A (18)accounting rate of return 会计报酬率   X}xy v  
  A (19)accounting reference date 会计参照日   PQ|kE`'  
  A (20)accounting reference period 会计参照期间   ; ,]T|> M  
  A (21)accrual concept 应计概念   sD* 8:Hl  
  A (22)accrual expenses 应计费用   amIG9:-1'  
  A (23)acid test ration 速动比率(酸性测试比率)   GRb"jF>ut  
  A (24)acquisition 购置   _S#uxgL<  
  A (25)acquisition accounting 收购会计   Hay`lA2@  
  A (26)activity based accounting 作业基础成本计算   \5Jpr'mY5  
  A (27)adjusting events 调整事项   B@l/'$G  
  A (28)administrative expenses 行政管理费   ,P<n\(DQ  
  A (29)advice note 发货通知   7!` ,P  
  A (30)amortization 摊销   u%S&EuX  
  A (31)analytical review 分析性检查   Q': }'CI  
  A (32)annual equivalent cost 年度等量成本法   ,xrXby|R"  
  A (33)annual report and accounts 年度报告和报表   -lm\~VZT3  
  A (34)appraisal cost 检验成本   (AdQ6eGMb  
  A (35)appropriation account 盈余分配账户   ]-& ehW  
  A (36)articles of association 公司章程细则   Qe=!'u.nL  
  A (37)assets 资产   'kK}9VKl  
  A (38)assets cover 资产保障   Z*QsDS  
  A (39)asset value per share 每股资产价值   4*_9Gl  
  A (40)associated company 联营公司   @U(D&_H,K  
  A (41)attainable standard 可达标准   n9Z| 69W6>  
m-UI^M,@<  
 A (42)attributable profit 可归属利润   ]dc^@}1bN  
  A (43)audit 审计   k9.2*+vvg  
  A (44)audit report 审计报告   Bls\)$  
  A (45)auditing standards 审计准则   |b52JF ",  
  A (46)authorized share capital 额定股本   a="Z]JGk  
  A (47)available hours 可用小时   ]z,W1Zs?  
  A (48)avoidable costs 可避免成本 n97A'"'wz  
  B (49)back-to-back loan 易币贷款   Cw`v\ 9  
  B (50)backflush accounting 倒退成本计算   :~pPB#)nk  
  B (51)bad debts 坏帐   aO?(ZL  
  B (52)bad debts ratio 坏帐比率   /v E>*x  
  B (53)bank charges 银行手续费   HP2]b?C  
  B (54)bank overdraft 银行透支   _U)DL=a'  
  B (55)bank reconciliation 银行存款调节表   TDdFuO'}  
  B (56)bank statement 银行对账单   *?K3jy{  
  B (57)bankruptcy 破产   j9sf~}D>  
  B (58)basis of apportionment 分摊基础   C$xU!9K[+  
  B (59)batch 批量   *Y6BPFE*4  
  B (60)batch costing 分批成本计算   Kgi%Nd  
  B (61)beta factor B(市场)风险因素   AW4N#gt8',  
  B (62)bill 账单   9Nglt3J[  
  B (63)bill of exchange 汇票   2Tt@2h_L  
  B (64)bill of landing 提单   T&I*8 R~  
  B (65)bill of materials 用料预计单   c.Pyt  
  B (66)bill payable 应付票据   %zyO}  
  B (67)bill receivable 应收票据   yw2^kk93|  
  B (68)bin card 存货记录卡   ._"U{ f2V  
  B (69)bonus 红利   TGGeTtk=  
  B (70)book-keeping 薄记   J.mEOo!>  
  B (71)Boston classification 波士顿分类   Iw8;",e2  
  B (72)breakeven chart 保本图   X~GnK>R  
  B (73)breakeven point 保本点    cpp0Y^  
  B (74)breaking-down time 复位时间   I3D8xl>P\  
  B (75)budget 预算   )R+@vh#Q<$  
  B (76)budget center 预算中心   J_OIU#-B  
  B (77)budget cost allowance 预算成本折让   2:Q9g ru  
  B (78)budget manual 预算手册   $$2\qN -  
  B (79)budget period 预算期间   >sdj6^[+  
  B (80)budgetary control 预算控制   #[C |%uq  
  B (81)budgeted capacity 预算生产能力   |_8- 3  
  B (82)burden 制造费用   Ps(3X@  
  B (83)business center 经营中心   KD *,u{v;  
  B (84)business entity 营业个体   ' D+h_*H  
  B (85)business unit 经营单位   qdr k.~_  
 B (86)buy-out management 管理性购买产权   5zX;/n~  
  B (87)by-product 副产品 7\'vSHIL  
  C (88)called-up share capital 催缴股本   ` ZXX[&C  
  C (89)capacity 生产能力   as- Z)h[B  
  C (90)capacity ratios 生产能力比率   K_',Gd4L  
  C (91)capital 资本   ~sshhuF  
  C (92)capital assets pricing model资本资产计价模式   0#KDvCBJ  
  C (93)capital commitment 承诺资本   V}=9S@$o  
  C (94)capital employed 已运用的资本   qi_[@da f?  
  C (95)capital expenditure 资本支出   ~xpU<Pd*  
  C (96)capital expenditureauthorization 资本支出核准   Gvw4ot/  
  C (97)capital expenditure control 资本支出控制   deHhl(U;  
  C (98)capital expenditure proposal资本支出申请   k5]s~* ,0  
  C (99)capital funding planning 资本基金筹集计划   \1hbCv$Hf  
  C (100)capital gain 资本收益   V|ax(tHv  
  C (101)capital investment appraisal资本投资评估   Pfu2=2Ra  
  C (102)capital maintenance 资本保全   ;(fDR8  
  C (103)capital resource planning 资本资源计划   2Otd  
  C (104)capital surplus 资本盈余   ',? v7&  
  C (105)capital turnover 资本周转率   mK5<;$  
  C (106)card 记录卡   3'8B rK  
  C (107)cash 现金   /<vbv  
  C (108)cash account 现金账户    pI|Lt  
  C (109)cash book 现金账薄   T>e!DOW;  
  C (110)cash cow 金牛产品   X"YH49?  
  C (111)cash flow 现金流量   a H'iW)  
  C (112)cash discounted 现金贴现   \:]Clvc  
  C (113)cash flow budget 现金流量预算   }$s#H{T!  
  C (114)cash flow statement 现金流量表   RrRrB"!8nR  
  C (115)cash ledger 现金分类账   p<*3mbgGO  
  C (116)cash limit 现金限额   OACRw%J:X{  
  C (117)CCA 现时成本会计   u;p{&\ (]  
  C (118)center 中心   CTQF+Oe8O  
  C (119)changeover time 变更时间   Lz's!b  
  C (120)chartered entity 特许经济个体   \:-#,( .V  
  C (121)cheque 支票   l7]:b8  
  C (122)cheque register 支票登记薄   <61T)7  
  C (123)coin analysis 零钱分类   sxIvL7jl  
  C (124)classification 分类   F0W4B  
  C (125)clock card 工时卡   h`X)sC+  
  C (126)code 代码   0]?} kY  
  C (127)commitment accounting 承诺确认会计   q  9lz  
  C (128)common cost 共同成本   a7s+l=  
  C (129)company limited byguarantee 有限担保责任公司   Gf( hN|X.  
C (130)company limited shares 股份有限公司   R)MWO5  
  C (131)competitive position 竞争能力状况   nfET;:{  
  C (132)concept 概念   x.CUJ^_.  
  C (133)conglomerate 跨行业企业   rXc-V},az8  
  C (134)consistency concept 一致性概念   AM  cHR=/  
  C (135)consolidated accounts 合并报表   iZ % KHqG  
  C (136)consolidation accounting 合并会计   ?TA%P6Lw  
  C (137)consortium 财团   mIgc)"  
  C (138)contingency plan 应急计划   gR}> q4b  
  C (139)contingent liabilities 或有负债   . >[d:0  
  C (140)continuous operation 连续生产   Osncl5PD)  
  C (141)contra 抵消   S7]\tw_L)  
  C (142)contract cost 合同成本   Jn3cU  
  C (143)contract costing 合同成本计算   Dn~r~aR$g  
  C (144)contribution 贡献毛益   =NLsT.aa  
  C (145)contribution centre 贡献中心   ZDuP|" ^  
  C (146)contribution chart 贡献图   $51M' Qu  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /8(c^  
  C (148)contribution to salesration 贡献毛益对销售比率   P,U$ X+  
  C (149)control 控制   s\i:;`l:=5  
  C (150)control account 控制帐户   i3#To}g5V  
  C (151)control limits 控制限度   V}gP'f07zy  
  C (152)controllability concept 可控制概念   n "?It  
  C (153)controllable cost 可控制成本   A2>rS   
  C (154)conversion cost 加工成本   IlQNo 1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X^;[X~g  
  C (156)corporate appraisal 公司评估   ^'>kZ^w0  
  C (157)corporate planning 公司计划   6Y?%G>$6  
  C (158)corporate social reporting 公司社会报告   qNb|6/DG  
  C (159)corporation 股份公司   \ldjWc<S  
  C (160)cost 成本   &N4Jpa}w/%  
  C (161)cost account 成本帐户   !lxs1!:  
  C (162)cost accounting 成本会计   YuufgPE*H  
  C (163)cost accounting manual 成本手册   !-%fC g(B  
  C (164)cost accounts calendar 成本报表的日历时间   ETU.v*HT]  
  C (165)cost adjustment 成本调整   x?s5vxAKf  
  C (166)cost allocation 成本分配   k\->uSU9  
  C (167)cost apportionment 成本分摊   J |4q9$  
  C (168)cost attribution 成本归属   }*eiG  
  C (169)cost audit 成本审计   l{q$[/J~)  
  C (170)cost behaviour 成本性态   v`&  
  C (171)cost benefit analysis 成本效益分析   [MLJs-*   
  C (172)cost center 成本中心   #m>Rt~(,S  
  C (173)cost driver 成本动因
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