论坛风格切换切换到宽版
  • 2508阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
BQTZt'p  
Pfi|RTX$'*  
注会《审计》英语常用词汇 AQ+MjS,  
AUjZYp  
)}w2'(!X8  
  1.audit   审计 n<q1itjD  
  2.attestation   鉴证 4:wVT ;?a  
  3.credibility   可信赖程度 *Cf5D6=Q  
  4.audit of financial statements 财务报表审计 |z1er"zR)  
  5.agreed-upon procedures 执行商定程序  /5M0[C E  
  6.high levels of assurance 高水平保证 o_ng{SL  
  7.compilation 编制 !y_4.&C{  
  8.reliability 可靠性 +guCTGD:  
  9.relevance 相关性 69< <pm,m  
  10.professional skepticism 职业谨慎 V9` ?s0nn^  
  11.objectivity 客观性 lEAf\T7  
  12. professional competence 专业胜任能力 dmA#v:$1  
  13.Senior/CPA-in-charge 项目经理 9B3+$uP  
  14.audit engagement letter 业务约定书 |xYr0C[Pq  
  15.recurring audit 连续审计 u-</G-y  
  16.the client 委托人 YF8;s4  
  17.change CPA 更换注册会计 ^Mvgm3hg  
  18.the existing CPA 现任注册会计师 @~7y\G  
  19.the successor CPA 后任注册会计师 U/ds(*g@  
  20.the preceding CPA前任注册会计师 (>]fr lEU~  
  21.issue the audit report 出具审计报告 !%X~`&9  
  22.expert 专家 c o 8bnH  
  23.the board of directors 董事会 t?Ku6Z'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 POXd,ON9  
  25.assess material misstatement risks评估重大错报风险 pTeN[Yu?  
  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 6&* z  
  27.a general knowledge of —— 初步了解―――的情况 >G9YYt~  
  28.a more knowledge of—— 进一步了解的情况 &ci;0P#Q  
  29.the prior year‘s working papers 以前年度工作底稿 kF]sy8u]  
  30.minutes of meeting 会议纪要 >:J7u*>$'  
  31.business risks 经营风险 R<djW5()f  
  32.appropriateness 适当性 ^iA_<@[`X[  
  33.accounting estimate 会计估计 Phq"A[4=O  
  34.management representations 管理层声明 f/PqkHF  
  35.going concern assumption 持续经营假设 7m$EZTw?  
  36.audit plan 审计计划 Uc%kyTBm1  
  37.significant audit areas 重点审计领域 ,tTq25~H\  
  38.error 错误 "%(SLQOyy  
  39.fraud舞弊 "f~ *4g  
  40.modified or additional procedures 修改或追加审计程序 3QI.|;X  
  41.misappropriation of assets 侵占资产 6L<Y   
  42.transactions without substance 虚假交易 "%I<yUP]U  
  43.unusual pressures 异常压力 "LNLM  
  44.the suspected noncompliance 涉嫌存在违法行为 8/vGA=  
  45.materialiy 重要性 ;IOM3'5 T@  
  46.exceed the materiality level 超过重要性水平 'vwu^u?  
  47.approach the materiality level 接近重要性水平 y g:&cIr,  
  48.an acceptably low level 可接受水平 gWD46+A){  
  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 -bd'sv  
  50.misstatements or omissions 错报或漏报 KPjC<9sby  
  51.aggregate 总计 k*4!rWr0r&  
  52.subsequent events 期后事项 m)l'i!Y  
  53.adjust the financial statements 调整财务报表 Np"~1z.(b  
  54.perform additional audit procedures 实施追加的审计程序 ;e)`C v  
  55.audit risk 审计风险 `O0bba=:=  
  56.detection risk 检查风险 %63s(ekU  
  57.inappropriate audit opinion 不适当的审计意见 w2H^q3*  
  58.material misstatement 重大的错报 ?WP*At0  
  59.tolerable misstatement 可容忍错报 !tzk7D  
  60.the acceptable level of detection risk 可接受的检查风险 6Vgxfic  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :i3 W U%  
  62.simall business 小规模企业 LzTdi%u$0|  
  63.accounting system 会计系统 yGY:EvH^?  
  64.test of control 控制测试 8S` j6  
  65.walk-through test 穿行测试 4#,,_\r  
  66.communication 沟通 kGmz1S}2  
  67.flow chart 流程图 ,! H`@Kl  
  68.reperformance of internal control 重新执行 Q7#t#XM  
  69.audit evidence 审计证据 ~ <36vsk  
  70.substantive procedures 实质性程序 '=0l{hv@  
  71.assertions 认定 8 =oUE$9  
  72.esistence 存在 Z aYUf  
  73.occurrence 发生 Te%V+l  
  74.completeness 完整性 d@%PTSX  
  75.rights and obligations 权利和义务  RnSll-  
  76.valuation and allocation 计价和分摊 "m%EFWUOl  
  77.cutoff 截止 d#H lO}  
  78.accuracy 准确性 Wj BH2v  
  79.classification 分类 l(9AwVoAR|  
  80.inspection 检查 |~o0 -: 'C  
  81.supervision of counting 监盘 &+0?Xip{Z  
  82.observation 观察 E!RlH3})  
  83.confirmation 函证 7|xu)zYB  
  84.computation 计算 Ic zMf%  
  85.analytical procedures 分析程序 V.%LA. 8  
  86.vouch 核对 T/FZn{I  
  87.trace 追查 VAo`R9^D#  
  88.audit sampling 审计抽样 3 a|pk4M  
  89.error 误差 AJ3%Z$JJ;s  
  90.expected error 预期误差 ~.>8ww  
  91.population 总体 Z,tHyyF?j  
  92.sampling risk 抽样风险 0|<9eD\I=  
  93.non- sampling risk 非抽样风险 ik](k"1{  
  94.sampling unit 抽样单位 } eF r,bJ  
  95.statistical sampling 统计抽样 aL*}@|JL"  
  96.tolerable error 可容忍误差 gFd*\Dk  
  97.the risk of under reliance 信赖不足风险 zGdYk-H3TH  
  98.the risk of over reliance 信赖过度风险 *07?U")  
  99.the risk of incorrect rejection 误拒风险 ({zWyl  
  100. the risk of incorrect acceptance 误受风险 on;>iKta9  
  101.working trial balance 试算平衡表 *aJO5&w<T  
  102.index and cross-referencing 索引和交叉索引 SOZs!9oi  
  103.cash receipt 现金收入 $;&l{=e2)  
  104.cash disbursement 现金支出 jK".iqx2L  
  105.bank statement 银行对账单 { 1_ <\ ~J  
  106.bank reconciliation 银行存款余额调节表 +|x{?%.O  
  107.balance sheet date 资产负债表日 .4ZOm'ko{  
  108.net realizable value 可变现净值 dBwoAq`'  
  109.storeroom 仓库 l3*GQ~m7  
  110.sale invoice 销售发票 Y/5(BK)  
  111.price list 价目表 JVGTmS[3  
  112.positive confirmation request 积极式询证函 ;%Px~g  
  113.negative confirmation request 消极式询证函 ~%2yDhdQ  
  114.purchase requisition 请购单 ,!,tU7-H  
  115.receiving report 验收报告 &6vWz6!P  
  116.gross margin 毛利 O._\l?m  
  117.manufacturing overhead 制造费用 XjdHH.) S  
  118.material requisition 领料单 _%e r,Ed  
  119.inventory-taking 存货盘点 3IJ0 P.x!o  
  120.bond certificate 债券 6$0<&')Yb  
  121.stock certificate 股票 %|%eGidu  
  122.audit report 审计报告 oHr0;4Lg6  
  123.entity 被审计单位 C_'EO<w$  
  124.addressee of the audit report 审计报告的收件人 I:HrBhI)wP  
  125.unqualified opinion 无保留意见 fs:yx'mxV  
  126.qualified opinion 保留意见 # E_S..  
  127.disclaimer of opinion 无法表示意见 ?"^{:~\N  
  128.adverse opinion 否定意见
R(*t 1R\  
1Q!kk5jE  
A (1)ABC 作业基础成本计算   PxQQfI>  
  A (2)absorbed overhead 已吸收制造费用 rd<43  
  A (3)absorption costing 吸收成本计算 LuHRB}W  
  A (4)account 账户,报表   }n "5r(*^@  
  A (5)accounting postulate 会计假设   ZJenwo  
  A (6)accounting series release 会计公告文件   * nFzfV  
  A (7)accounting valuation 会计计价   }#-@5["-X  
  A (8)account sale 承销清单 vcsSi%M\U  
  A (9)accountability concept 经营责任概念   0}"\3EdAbD  
  A (10)accountancy 会计职业   :8]8[  
  A (11)accountant 会计师   AorY#oq  
  A (12)accounting 会计   #0vda'q=j  
  A (13)agency cost 代理成本   j RcE241  
  A (14)accounting bases 会计基础   (~%NRH<\  
  A (15)accounting manual 会计手册   <R+?>kz6  
  A (16)accounting period 会计期间   uI9*D)  
  A (17)accounting policies 会计方针   ^EKRbPA9:<  
  A (18)accounting rate of return 会计报酬率   M.6uWwzQR  
  A (19)accounting reference date 会计参照日   'l=>H#}<B  
  A (20)accounting reference period 会计参照期间   $,J0) ~  
  A (21)accrual concept 应计概念   iCA-X\E  
  A (22)accrual expenses 应计费用   ;Ce?f=4  
  A (23)acid test ration 速动比率(酸性测试比率)   Y<u%J#'[  
  A (24)acquisition 购置   N mXRA(m  
  A (25)acquisition accounting 收购会计   hRRxOr#*$  
  A (26)activity based accounting 作业基础成本计算   <F(S_w62  
  A (27)adjusting events 调整事项   !mTq6H12 !  
  A (28)administrative expenses 行政管理费   BC/5bA  
  A (29)advice note 发货通知   Il9xNVos#  
  A (30)amortization 摊销   FZn1$_Svr  
  A (31)analytical review 分析性检查   &6C]| 13;  
  A (32)annual equivalent cost 年度等量成本法   rdd-W>+  
  A (33)annual report and accounts 年度报告和报表   w|]Tt="   
  A (34)appraisal cost 检验成本   u:lBFVqk  
  A (35)appropriation account 盈余分配账户   6u#eLs  
  A (36)articles of association 公司章程细则   e"wz b< b  
  A (37)assets 资产   !L8q]]'XM  
  A (38)assets cover 资产保障   W^h,O+vk  
  A (39)asset value per share 每股资产价值   #*/nUbsg  
  A (40)associated company 联营公司   Y JMs9X~3  
  A (41)attainable standard 可达标准   ['Lo8 [  
k}F7Jw#.  
 A (42)attributable profit 可归属利润   S6(48/  
  A (43)audit 审计   M9A1 8d|  
  A (44)audit report 审计报告   ?gU raSFU  
  A (45)auditing standards 审计准则   ,*U-o}{8C?  
  A (46)authorized share capital 额定股本   C4$P#DZT^  
  A (47)available hours 可用小时   t6\H  
  A (48)avoidable costs 可避免成本 T0")Ryu  
  B (49)back-to-back loan 易币贷款   0?8>{!I  
  B (50)backflush accounting 倒退成本计算   :e=7=|@7  
  B (51)bad debts 坏帐   ULxQyY;32  
  B (52)bad debts ratio 坏帐比率   ZP!.C&O  
  B (53)bank charges 银行手续费   >;1w-n  
  B (54)bank overdraft 银行透支   y>x"/jzF#  
  B (55)bank reconciliation 银行存款调节表   bR) P-9rs  
  B (56)bank statement 银行对账单   #7Q9^rG  
  B (57)bankruptcy 破产   LwRzzgt  
  B (58)basis of apportionment 分摊基础   C5-u86F  
  B (59)batch 批量   yQUrHxm  
  B (60)batch costing 分批成本计算   s`H|o'0  
  B (61)beta factor B(市场)风险因素   G-2~$ u  
  B (62)bill 账单   eu"m0Q  
  B (63)bill of exchange 汇票   $(;Ts)P  
  B (64)bill of landing 提单   5I2 h(Td  
  B (65)bill of materials 用料预计单   z^`4n_(Ygu  
  B (66)bill payable 应付票据   v5L+B`~  
  B (67)bill receivable 应收票据   T@.+bD  
  B (68)bin card 存货记录卡   8)eRm{  
  B (69)bonus 红利   *X$qgSW  
  B (70)book-keeping 薄记   M j[+h|e  
  B (71)Boston classification 波士顿分类   8 <;.[l  
  B (72)breakeven chart 保本图   @}H'2V  
  B (73)breakeven point 保本点   +58^{_k+%  
  B (74)breaking-down time 复位时间   :*,!gf  
  B (75)budget 预算   ? OF $J|h  
  B (76)budget center 预算中心   *Vq'%b9  
  B (77)budget cost allowance 预算成本折让   =23B9WT   
  B (78)budget manual 预算手册   [[^r;XKQ  
  B (79)budget period 预算期间   hNZ_= <D!  
  B (80)budgetary control 预算控制   9&=%shOc+x  
  B (81)budgeted capacity 预算生产能力   g]HWaFjc5  
  B (82)burden 制造费用   USN'-Ah  
  B (83)business center 经营中心   r9u'+$vmF  
  B (84)business entity 营业个体   yW1N&$n  
  B (85)business unit 经营单位   ;kZD>G8  
 B (86)buy-out management 管理性购买产权   @H$am  
  B (87)by-product 副产品 PSu]I?WF  
  C (88)called-up share capital 催缴股本   /<LjD  
  C (89)capacity 生产能力   6wB !dl  
  C (90)capacity ratios 生产能力比率   hs;|,r  
  C (91)capital 资本    EH2):  
  C (92)capital assets pricing model资本资产计价模式   -u%o);B  
  C (93)capital commitment 承诺资本   =/|GWQ j  
  C (94)capital employed 已运用的资本   \R@}X cqZ  
  C (95)capital expenditure 资本支出   n8!|}J  
  C (96)capital expenditureauthorization 资本支出核准   /G7^l>pa  
  C (97)capital expenditure control 资本支出控制    E JC}"%h  
  C (98)capital expenditure proposal资本支出申请   A@lM =   
  C (99)capital funding planning 资本基金筹集计划   ]wV\=m?z&  
  C (100)capital gain 资本收益   ~l'[P=R+8  
  C (101)capital investment appraisal资本投资评估   T<7}IH$6xE  
  C (102)capital maintenance 资本保全   Q$.CtECo  
  C (103)capital resource planning 资本资源计划   l2Py2ZI-b  
  C (104)capital surplus 资本盈余   V4"o.G3\o  
  C (105)capital turnover 资本周转率   e[T3,2C  
  C (106)card 记录卡   g=4P-i3   
  C (107)cash 现金   ~!TrC <ft  
  C (108)cash account 现金账户   bu pW*fD:  
  C (109)cash book 现金账薄   !K*3bY`#  
  C (110)cash cow 金牛产品   K ~\b+  
  C (111)cash flow 现金流量   u SZfim@Z7  
  C (112)cash discounted 现金贴现   j^ 8Hjg  
  C (113)cash flow budget 现金流量预算   \ :@!rM  
  C (114)cash flow statement 现金流量表   Z%.L d2Q{  
  C (115)cash ledger 现金分类账   ?cz7s28a  
  C (116)cash limit 现金限额   6@^ ?dQ  
  C (117)CCA 现时成本会计   Iu~(SKr=|$  
  C (118)center 中心   SP2";,%/9  
  C (119)changeover time 变更时间   V e[Kv07  
  C (120)chartered entity 特许经济个体   ^v;8 (eF  
  C (121)cheque 支票   : LX!T&  
  C (122)cheque register 支票登记薄   .ejC#vB{KM  
  C (123)coin analysis 零钱分类   su\Lxv  
  C (124)classification 分类   O[ 1Q#  
  C (125)clock card 工时卡   ?=iy 6q  
  C (126)code 代码   gEVoY,}/-U  
  C (127)commitment accounting 承诺确认会计   uh)f/)6  
  C (128)common cost 共同成本   !_o1;GzK  
  C (129)company limited byguarantee 有限担保责任公司   |1OF!(:  
C (130)company limited shares 股份有限公司   'g)5vI~'  
  C (131)competitive position 竞争能力状况   z9AX8k(B6  
  C (132)concept 概念   bsc b  
  C (133)conglomerate 跨行业企业   &{M-<M  
  C (134)consistency concept 一致性概念   Gqa r5  
  C (135)consolidated accounts 合并报表   [e.`M{(TB  
  C (136)consolidation accounting 合并会计   **9[e[(X  
  C (137)consortium 财团   [F *hjGLc}  
  C (138)contingency plan 应急计划   W-RshZ\  
  C (139)contingent liabilities 或有负债   ]a~gnz&1  
  C (140)continuous operation 连续生产   "[L+LPET  
  C (141)contra 抵消   Hn)^C{RN*{  
  C (142)contract cost 合同成本   zBrqh9%8e  
  C (143)contract costing 合同成本计算   EJ:2]!O  
  C (144)contribution 贡献毛益   MGKSaP;x  
  C (145)contribution centre 贡献中心   QA!'p1{#  
  C (146)contribution chart 贡献图   P ]4u`&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   A:sP%c;  
  C (148)contribution to salesration 贡献毛益对销售比率   Z79Y$d>G<E  
  C (149)control 控制   A sf]sU..  
  C (150)control account 控制帐户   Rwmr[g  
  C (151)control limits 控制限度   n)]u|qq  
  C (152)controllability concept 可控制概念   G"<} s mB  
  C (153)controllable cost 可控制成本   W6 *5e{  
  C (154)conversion cost 加工成本   <e8 Ux#x/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |2X+( F Ed  
  C (156)corporate appraisal 公司评估   :bp8S@  
  C (157)corporate planning 公司计划   olDzmy(=W*  
  C (158)corporate social reporting 公司社会报告   1NlpOVq:)  
  C (159)corporation 股份公司   PsS8b  
  C (160)cost 成本   9@p+g`o  
  C (161)cost account 成本帐户   +r =p ,leb  
  C (162)cost accounting 成本会计   ? i| LO  
  C (163)cost accounting manual 成本手册   QfU{W@!h  
  C (164)cost accounts calendar 成本报表的日历时间   l) )Cvre+  
  C (165)cost adjustment 成本调整   i'Q 4touy  
  C (166)cost allocation 成本分配   7LW %:0  
  C (167)cost apportionment 成本分摊   _3Q8R }  
  C (168)cost attribution 成本归属   /@s(8{;  
  C (169)cost audit 成本审计   +u7nx  
  C (170)cost behaviour 成本性态   8bEii1EM  
  C (171)cost benefit analysis 成本效益分析   {f%x8t$  
  C (172)cost center 成本中心   24_/JDz  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个