论坛风格切换切换到宽版
  • 3644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
sF=8E8qa   
.oR_r1\y  
注会《审计》英语常用词汇 |f.R]+cH  
HECZZnM  
oA1d8*i^E  
  1.audit   审计 9/nS?>11  
  2.attestation   鉴证 \X?GzQkr  
  3.credibility   可信赖程度 H Lni zE  
  4.audit of financial statements 财务报表审计 }1 /`<m  
  5.agreed-upon procedures 执行商定程序 82bOiN15  
  6.high levels of assurance 高水平保证 JG=U@I]  
  7.compilation 编制 :O(<3"P/  
  8.reliability 可靠性 (GNY::3  
  9.relevance 相关性 # *|0WaC  
  10.professional skepticism 职业谨慎 "ccP,#Y  
  11.objectivity 客观性 STxreW1  
  12. professional competence 专业胜任能力 :)9 ^T<  
  13.Senior/CPA-in-charge 项目经理 F;&a=R!.  
  14.audit engagement letter 业务约定书 H!+T2<F9R  
  15.recurring audit 连续审计 tLzX L *  
  16.the client 委托人 DE^@b+6  
  17.change CPA 更换注册会计 itg PG   
  18.the existing CPA 现任注册会计师 %+y92'GqG/  
  19.the successor CPA 后任注册会计师 8eVQnp*  
  20.the preceding CPA前任注册会计师 HYkZMVH{  
  21.issue the audit report 出具审计报告 qU) pBA  
  22.expert 专家 QE8aYPSFf  
  23.the board of directors 董事会 =!RlU)w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [H!8m7i;  
  25.assess material misstatement risks评估重大错报风险 jPjFp35;zb  
  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 ;1&7v  
  27.a general knowledge of —— 初步了解―――的情况 sP+ZE>7  
  28.a more knowledge of—— 进一步了解的情况 J:q:g*Wi  
  29.the prior year‘s working papers 以前年度工作底稿 ?z2k 74&M^  
  30.minutes of meeting 会议纪要 #q5 L4uM9  
  31.business risks 经营风险 {U,q!<@mq  
  32.appropriateness 适当性 > ,v,4,c  
  33.accounting estimate 会计估计 zeZ}P>C  
  34.management representations 管理层声明 aNW!Y':*  
  35.going concern assumption 持续经营假设 6tBh`nYB=  
  36.audit plan 审计计划 NzP5s&,C69  
  37.significant audit areas 重点审计领域 nDh D"rc  
  38.error 错误 iw$n*1M  
  39.fraud舞弊 :]viLw\&g  
  40.modified or additional procedures 修改或追加审计程序 (Es0n$Xb  
  41.misappropriation of assets 侵占资产 kdX ]Afyj  
  42.transactions without substance 虚假交易 QE.a2 }  
  43.unusual pressures 异常压力 m'Thm{Y,?n  
  44.the suspected noncompliance 涉嫌存在违法行为 TZ]D6.mD  
  45.materialiy 重要性 @AgV7#  
  46.exceed the materiality level 超过重要性水平 Vf'r6Rf  
  47.approach the materiality level 接近重要性水平 Xyr f$R'  
  48.an acceptably low level 可接受水平 X R =^zp?  
  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 b\U p(]  
  50.misstatements or omissions 错报或漏报 f~LM-7!zf}  
  51.aggregate 总计 A;4O,p@   
  52.subsequent events 期后事项 #SzCd&hI   
  53.adjust the financial statements 调整财务报表 BpGK`0H  
  54.perform additional audit procedures 实施追加的审计程序 qOV6Kh)  
  55.audit risk 审计风险 $ +`   
  56.detection risk 检查风险 B[]v[q<  
  57.inappropriate audit opinion 不适当的审计意见 -<'&"-  
  58.material misstatement 重大的错报 {=Y.Z1E:  
  59.tolerable misstatement 可容忍错报 \*5_gPj!d  
  60.the acceptable level of detection risk 可接受的检查风险 ^E5[~C*o3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Vko1{$}t  
  62.simall business 小规模企业 )T=cd   
  63.accounting system 会计系统 Rw54`_kFEB  
  64.test of control 控制测试 ,DHiM-v  
  65.walk-through test 穿行测试 l~/g^lN  
  66.communication 沟通 K'`N(WiL  
  67.flow chart 流程图 "uz}`G~O  
  68.reperformance of internal control 重新执行 8?L7h\)-  
  69.audit evidence 审计证据 m|RA@sY%`  
  70.substantive procedures 实质性程序 \eD{bD  
  71.assertions 认定 o771q}?&`  
  72.esistence 存在 =]OG5b_-Y  
  73.occurrence 发生 ?E@ 9Nvr  
  74.completeness 完整性 j&G*$/lTO6  
  75.rights and obligations 权利和义务 i_? S#L]h  
  76.valuation and allocation 计价和分摊 +=5Dt7/|  
  77.cutoff 截止 !;YmLJk;hN  
  78.accuracy 准确性 vsjl8L  
  79.classification 分类 Btmv{'T_y@  
  80.inspection 检查 a-t}L{~  
  81.supervision of counting 监盘 =)B@`"  
  82.observation 观察 m#E%, rT  
  83.confirmation 函证 *EZ'S+wR  
  84.computation 计算 |kHPk)}I]  
  85.analytical procedures 分析程序 ;+dB-g[  
  86.vouch 核对 a8#6}`|C?  
  87.trace 追查 xp395ub6  
  88.audit sampling 审计抽样 | %Dh  
  89.error 误差 a!1\,.  
  90.expected error 预期误差 -NG`mfu  
  91.population 总体 A.!V*1h{  
  92.sampling risk 抽样风险 {%S>!RA  
  93.non- sampling risk 非抽样风险 "]%.%$  
  94.sampling unit 抽样单位 +%$'( t s  
  95.statistical sampling 统计抽样 +v 9@du  
  96.tolerable error 可容忍误差 dv+)U9at  
  97.the risk of under reliance 信赖不足风险 3w=OvafT:  
  98.the risk of over reliance 信赖过度风险 [jD.l;jF  
  99.the risk of incorrect rejection 误拒风险  )"im|9  
  100. the risk of incorrect acceptance 误受风险 Ip/_uDi+!Z  
  101.working trial balance 试算平衡表 ;NrN#<j( !  
  102.index and cross-referencing 索引和交叉索引 UIUCj8QJg  
  103.cash receipt 现金收入 : kVEB<G  
  104.cash disbursement 现金支出 {xm^DT  
  105.bank statement 银行对账单 Mh04O@"  
  106.bank reconciliation 银行存款余额调节表 K<HF!YU#I2  
  107.balance sheet date 资产负债表日 1D42+cy  
  108.net realizable value 可变现净值 3Z *'  
  109.storeroom 仓库 k!gft'iU  
  110.sale invoice 销售发票 }c>[m,lz  
  111.price list 价目表 :V>M{vd  
  112.positive confirmation request 积极式询证函 87P.K Yy  
  113.negative confirmation request 消极式询证函 wG1A]OJl1  
  114.purchase requisition 请购单 1M|DaAI  
  115.receiving report 验收报告 ncEOz1u  
  116.gross margin 毛利 aZ%  
  117.manufacturing overhead 制造费用 MtYi8"+<e.  
  118.material requisition 领料单 2Uf}gG)  
  119.inventory-taking 存货盘点 ':kj\$U  
  120.bond certificate 债券 ?fB}9(6  
  121.stock certificate 股票 -5Qsc/ s&  
  122.audit report 审计报告 6m_whGosi  
  123.entity 被审计单位 7-nz'-'  
  124.addressee of the audit report 审计报告的收件人 <$WRc\}&g  
  125.unqualified opinion 无保留意见 >&K1+FSmyJ  
  126.qualified opinion 保留意见 rrGsam\.  
  127.disclaimer of opinion 无法表示意见 E>j*m}b  
  128.adverse opinion 否定意见
,t4g^67R{  
#!wL0 p   
A (1)ABC 作业基础成本计算   M@e&uz!Rx  
  A (2)absorbed overhead 已吸收制造费用 CD\k.  
  A (3)absorption costing 吸收成本计算 9kcp(  
  A (4)account 账户,报表   IfHB+H   
  A (5)accounting postulate 会计假设   |fXwH>'sw  
  A (6)accounting series release 会计公告文件   'H0b1t1S%  
  A (7)accounting valuation 会计计价   l4oI5)w  
  A (8)account sale 承销清单 w$~|/UrLf  
  A (9)accountability concept 经营责任概念   t'@1FA!)  
  A (10)accountancy 会计职业   \Uun2.K  
  A (11)accountant 会计师   <(Ub(  
  A (12)accounting 会计   , nqG* o  
  A (13)agency cost 代理成本   "]}+QK_  
  A (14)accounting bases 会计基础   "Jw6.q+  
  A (15)accounting manual 会计手册   @Oe!*|?mS  
  A (16)accounting period 会计期间   tcYbM+4e  
  A (17)accounting policies 会计方针   =;.#Bds  
  A (18)accounting rate of return 会计报酬率   "^j& ^sA+  
  A (19)accounting reference date 会计参照日   krkRP%jy  
  A (20)accounting reference period 会计参照期间   YKwej@9,  
  A (21)accrual concept 应计概念   9Ny{2m=Ye  
  A (22)accrual expenses 应计费用   -(FVTWi0  
  A (23)acid test ration 速动比率(酸性测试比率)   |I7-7d-; /  
  A (24)acquisition 购置   e[fzy0  
  A (25)acquisition accounting 收购会计   cyq]-B  
  A (26)activity based accounting 作业基础成本计算   _@3?yv~ D  
  A (27)adjusting events 调整事项   ,^ MA,"8  
  A (28)administrative expenses 行政管理费   ^E&':6(  
  A (29)advice note 发货通知   ShA I6j  
  A (30)amortization 摊销   eR.ucTji  
  A (31)analytical review 分析性检查   yZ t}Jnv  
  A (32)annual equivalent cost 年度等量成本法   ,5" vzGLJ  
  A (33)annual report and accounts 年度报告和报表   #87:Or1  
  A (34)appraisal cost 检验成本   OHeVm-VC  
  A (35)appropriation account 盈余分配账户   >&h#t7<  
  A (36)articles of association 公司章程细则   MF/359r)Et  
  A (37)assets 资产   mA:NAV $!s  
  A (38)assets cover 资产保障   (,eH*/~/  
  A (39)asset value per share 每股资产价值   nA%H`/O{  
  A (40)associated company 联营公司   yyJ4r}TE  
  A (41)attainable standard 可达标准   D'e'xU  
*9}2Bmojv  
 A (42)attributable profit 可归属利润   7MreBs(M  
  A (43)audit 审计   L*tn>AO  
  A (44)audit report 审计报告   :UmY|=v?t  
  A (45)auditing standards 审计准则   wXf_2qB9  
  A (46)authorized share capital 额定股本   uGl +"/uDu  
  A (47)available hours 可用小时   ^YzFEu $  
  A (48)avoidable costs 可避免成本 :70cOt~Z  
  B (49)back-to-back loan 易币贷款   w~>V2u_-  
  B (50)backflush accounting 倒退成本计算   }?xu/C  
  B (51)bad debts 坏帐   0IoS|P}6a  
  B (52)bad debts ratio 坏帐比率   ?#^(QR|/  
  B (53)bank charges 银行手续费   `As.1@  
  B (54)bank overdraft 银行透支   R*I{?+  
  B (55)bank reconciliation 银行存款调节表   IbAGnl{  
  B (56)bank statement 银行对账单   v|~ yIywf  
  B (57)bankruptcy 破产   T'2(sHk  
  B (58)basis of apportionment 分摊基础   (NUwkAO M}  
  B (59)batch 批量   3e$&rpv  
  B (60)batch costing 分批成本计算   \M M(w&  
  B (61)beta factor B(市场)风险因素   |S#)[83*3  
  B (62)bill 账单   N?0T3-/K  
  B (63)bill of exchange 汇票   P X ?!R4S  
  B (64)bill of landing 提单   %\-u&  
  B (65)bill of materials 用料预计单   HErTFY+vC  
  B (66)bill payable 应付票据   Gc}d#oo*k  
  B (67)bill receivable 应收票据   n\ aG@X%oq  
  B (68)bin card 存货记录卡   Px:Po Ow\  
  B (69)bonus 红利   `WHP#z  
  B (70)book-keeping 薄记   h0`@yo  
  B (71)Boston classification 波士顿分类   8E{<t}  
  B (72)breakeven chart 保本图   |) QE+|?P  
  B (73)breakeven point 保本点   jI0gQ [  
  B (74)breaking-down time 复位时间   L}CjC>R!  
  B (75)budget 预算   /m%Y.:g  
  B (76)budget center 预算中心   'l2'%@E>  
  B (77)budget cost allowance 预算成本折让   dC;@ Fn  
  B (78)budget manual 预算手册   W@jBX{k  
  B (79)budget period 预算期间   ,dK<2XP  
  B (80)budgetary control 预算控制   y)?Sn  
  B (81)budgeted capacity 预算生产能力   D]resk  
  B (82)burden 制造费用   qazM@  
  B (83)business center 经营中心   1QXv}36#3n  
  B (84)business entity 营业个体   !q!.OQ  
  B (85)business unit 经营单位   09pnM|8A  
 B (86)buy-out management 管理性购买产权   SN O'*?  
  B (87)by-product 副产品 SUxz &xH  
  C (88)called-up share capital 催缴股本   \gy39xoW(  
  C (89)capacity 生产能力   k8w }2Vw  
  C (90)capacity ratios 生产能力比率   ($&i\e31N  
  C (91)capital 资本   ve_TpP  
  C (92)capital assets pricing model资本资产计价模式   [5^"U+`{x  
  C (93)capital commitment 承诺资本   /qA\|'~  
  C (94)capital employed 已运用的资本   I:[^><?E  
  C (95)capital expenditure 资本支出   K"-.K]O8E%  
  C (96)capital expenditureauthorization 资本支出核准   `~QS3zq  
  C (97)capital expenditure control 资本支出控制   J< BBM.^]  
  C (98)capital expenditure proposal资本支出申请   hrPm$`  
  C (99)capital funding planning 资本基金筹集计划   sEq_K#n{  
  C (100)capital gain 资本收益   82Dw,Cn  
  C (101)capital investment appraisal资本投资评估   Mp9wYM*  
  C (102)capital maintenance 资本保全   uG@Nubdwuy  
  C (103)capital resource planning 资本资源计划   'ek7e.x|V  
  C (104)capital surplus 资本盈余   hl?G_%a  
  C (105)capital turnover 资本周转率   zl\mBSBx"  
  C (106)card 记录卡   v)>R)bzqe  
  C (107)cash 现金   !8M]n  
  C (108)cash account 现金账户   E9t[Mb %0  
  C (109)cash book 现金账薄   J@w Q3#5a  
  C (110)cash cow 金牛产品   @#$5_uU8\(  
  C (111)cash flow 现金流量   .zO/8y(@  
  C (112)cash discounted 现金贴现   H->J.5~,K  
  C (113)cash flow budget 现金流量预算   Zoh[tO   
  C (114)cash flow statement 现金流量表   pq$`T|6^  
  C (115)cash ledger 现金分类账   pTPWToKh  
  C (116)cash limit 现金限额   JlJy3L8L  
  C (117)CCA 现时成本会计   FP=%e]vJ  
  C (118)center 中心   =m6;]16D  
  C (119)changeover time 变更时间   >QV=q`I  
  C (120)chartered entity 特许经济个体    +T02AS  
  C (121)cheque 支票   >AI65g  
  C (122)cheque register 支票登记薄   oF[l<OY4  
  C (123)coin analysis 零钱分类   ?]SSmZpk  
  C (124)classification 分类   7<['4*u  
  C (125)clock card 工时卡   < TJzp  
  C (126)code 代码   f"j~{b7  
  C (127)commitment accounting 承诺确认会计   86$9)UI  
  C (128)common cost 共同成本   t b#. Y  
  C (129)company limited byguarantee 有限担保责任公司   `''\FPhh  
C (130)company limited shares 股份有限公司   ;:NW  
  C (131)competitive position 竞争能力状况   c.y8x  
  C (132)concept 概念   +@>K]hdr  
  C (133)conglomerate 跨行业企业   "b 5:6\  
  C (134)consistency concept 一致性概念   zI77#AUM  
  C (135)consolidated accounts 合并报表   Cc7PhoPK  
  C (136)consolidation accounting 合并会计   WVlyR\.  
  C (137)consortium 财团   uQgv ;jsPz  
  C (138)contingency plan 应急计划   F @ lJk|*_  
  C (139)contingent liabilities 或有负债   [h20y  
  C (140)continuous operation 连续生产   1 i # .h$  
  C (141)contra 抵消   IF-g %  
  C (142)contract cost 合同成本   M:i;;)cq  
  C (143)contract costing 合同成本计算   $|-joY  
  C (144)contribution 贡献毛益   CU'$JF  
  C (145)contribution centre 贡献中心   0w[#`  
  C (146)contribution chart 贡献图   @%mJw u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   jA9&hbQuL  
  C (148)contribution to salesration 贡献毛益对销售比率   j}~3m$  
  C (149)control 控制   ,x#5.Koz  
  C (150)control account 控制帐户   _Eo$V&  
  C (151)control limits 控制限度   4,kdP)Md$  
  C (152)controllability concept 可控制概念   co^kP##Y  
  C (153)controllable cost 可控制成本   Bbk=0+ ^8I  
  C (154)conversion cost 加工成本   {z:aZ]QhKc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   QEo i9@3  
  C (156)corporate appraisal 公司评估   $<&N#  
  C (157)corporate planning 公司计划   uEqL Dg  
  C (158)corporate social reporting 公司社会报告   c!n\?lB  
  C (159)corporation 股份公司   Bo.< 4P  
  C (160)cost 成本   t@dv$W2 "  
  C (161)cost account 成本帐户   stn/   
  C (162)cost accounting 成本会计   O~Eju  
  C (163)cost accounting manual 成本手册   GcXh V  
  C (164)cost accounts calendar 成本报表的日历时间   )xKZ)SxV  
  C (165)cost adjustment 成本调整   LDilrG)  
  C (166)cost allocation 成本分配   tB-0wD=PR  
  C (167)cost apportionment 成本分摊   i#c1 ZC  
  C (168)cost attribution 成本归属   Xtv^q> !  
  C (169)cost audit 成本审计   X.^S@3[  
  C (170)cost behaviour 成本性态   $mf Z{  
  C (171)cost benefit analysis 成本效益分析   ?Ybgzb  
  C (172)cost center 成本中心   GZ xG!r -  
  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