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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 :=!6w  
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  1.audit   审计 C8)s6  
  2.attestation   鉴证 `fJ;4$4  
  3.credibility   可信赖程度 RF -c`C  
  4.audit of financial statements 财务报表审计 )#hR}|  
  5.agreed-upon procedures 执行商定程序 4OO^%`=)M'  
  6.high levels of assurance 高水平保证 Iue=\qUK^  
  7.compilation 编制 d$E>bo-\   
  8.reliability 可靠性 [ z/G  
  9.relevance 相关性 >Lo'H}[pF  
  10.professional skepticism 职业谨慎 "fSaM&@[B  
  11.objectivity 客观性 Q.V@Sawe5  
  12. professional competence 专业胜任能力 Q[H4l({E  
  13.Senior/CPA-in-charge 项目经理 K9VP@[zbJ  
  14.audit engagement letter 业务约定书 OS>%pgv  
  15.recurring audit 连续审计 u$ o 19n  
  16.the client 委托人 *r9D+}Y(4  
  17.change CPA 更换注册会计 T-7( 3#&  
  18.the existing CPA 现任注册会计师 maQxU(  
  19.the successor CPA 后任注册会计师 *&h]PhY  
  20.the preceding CPA前任注册会计师 )?l7I *  
  21.issue the audit report 出具审计报告 \S?-[v*{  
  22.expert 专家 |m*l/@1  
  23.the board of directors 董事会 Kg /,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 jG}nOI  
  25.assess material misstatement risks评估重大错报风险 as y:[r"  
  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 )MoHY   
  27.a general knowledge of —— 初步了解―――的情况 gF2 93Ez  
  28.a more knowledge of—— 进一步了解的情况 b{x/V9&|  
  29.the prior year‘s working papers 以前年度工作底稿 E6 T=lwOZ  
  30.minutes of meeting 会议纪要 E 0!0 uSg&  
  31.business risks 经营风险 vJ 28A  
  32.appropriateness 适当性 Z$('MQ|Ur  
  33.accounting estimate 会计估计 pRsIi_~&  
  34.management representations 管理层声明 zc,X5R1  
  35.going concern assumption 持续经营假设 GlJOb|WOX  
  36.audit plan 审计计划 Zm6jF  
  37.significant audit areas 重点审计领域 b%C7 kL-  
  38.error 错误 N693eN!  
  39.fraud舞弊 2'Kh>c2  
  40.modified or additional procedures 修改或追加审计程序 Klu0m~X@  
  41.misappropriation of assets 侵占资产 Y q|OX<i`K  
  42.transactions without substance 虚假交易 6~?yn-Z  
  43.unusual pressures 异常压力 ]S@DVXH  
  44.the suspected noncompliance 涉嫌存在违法行为 !g|[A7<|  
  45.materialiy 重要性 c3<H272\  
  46.exceed the materiality level 超过重要性水平 W!=ur,F+  
  47.approach the materiality level 接近重要性水平 j~9 Y0jz_  
  48.an acceptably low level 可接受水平 mOyNl -f  
  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 Zba<|C  
  50.misstatements or omissions 错报或漏报  *lheF>^  
  51.aggregate 总计 [3tU0BU"  
  52.subsequent events 期后事项 cmd7-2  
  53.adjust the financial statements 调整财务报表 ]'>jw#|h  
  54.perform additional audit procedures 实施追加的审计程序 mr]~(]B?r  
  55.audit risk 审计风险 Y10  
  56.detection risk 检查风险 C&EA@U5X^  
  57.inappropriate audit opinion 不适当的审计意见 1NrNTBI@  
  58.material misstatement 重大的错报 u2I@ fH/  
  59.tolerable misstatement 可容忍错报 J~ *>pp#U  
  60.the acceptable level of detection risk 可接受的检查风险 /:,}hy+U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9Nz}'a;?>  
  62.simall business 小规模企业 2J 3y 1  
  63.accounting system 会计系统 &,,:pL[  
  64.test of control 控制测试 M3JV^{O/DV  
  65.walk-through test 穿行测试 u:wf :^  
  66.communication 沟通 IRv/[|"L  
  67.flow chart 流程图 o?#-Tk b  
  68.reperformance of internal control 重新执行 2@N-#x '  
  69.audit evidence 审计证据 c2Y\bKeN  
  70.substantive procedures 实质性程序 nVP|{M  
  71.assertions 认定 d5=&:cF  
  72.esistence 存在 T7Ju7_q}  
  73.occurrence 发生 AJ#YjkO>]  
  74.completeness 完整性 T/hz23nH  
  75.rights and obligations 权利和义务 Y%(8'Ch  
  76.valuation and allocation 计价和分摊 #B_H/9f(  
  77.cutoff 截止 mK^E@uxN  
  78.accuracy 准确性 }`76yH^c  
  79.classification 分类 ScT{Tb]9bt  
  80.inspection 检查 ?+{_x^  
  81.supervision of counting 监盘 c;#gvE  
  82.observation 观察 Tj6Czq=*%T  
  83.confirmation 函证 F"' (i  
  84.computation 计算 DW)81*~g  
  85.analytical procedures 分析程序 C_h$$G{S(  
  86.vouch 核对 G) 37?A )  
  87.trace 追查 ? Z2`f6;W4  
  88.audit sampling 审计抽样 LMp^]*)t  
  89.error 误差 4#B 56f8  
  90.expected error 预期误差 }/L#<n`Z  
  91.population 总体 .[?2_e#9%  
  92.sampling risk 抽样风险 4`+R |"4  
  93.non- sampling risk 非抽样风险 w,<n5dMv  
  94.sampling unit 抽样单位 S.U#lAn(  
  95.statistical sampling 统计抽样 @)ls+}=Y  
  96.tolerable error 可容忍误差 v++&%  
  97.the risk of under reliance 信赖不足风险 L/N%ft]!T  
  98.the risk of over reliance 信赖过度风险 Ju"c!vu~  
  99.the risk of incorrect rejection 误拒风险 xd4~[n\hm  
  100. the risk of incorrect acceptance 误受风险 wS|hc+1  
  101.working trial balance 试算平衡表 ))7CqN  
  102.index and cross-referencing 索引和交叉索引 fUq #mkq}  
  103.cash receipt 现金收入 owA.P-4  
  104.cash disbursement 现金支出 TCkMJs?  
  105.bank statement 银行对账单 E$v!Z;A  
  106.bank reconciliation 银行存款余额调节表 yy`XtJBWWs  
  107.balance sheet date 资产负债表日 m`tX&K#-  
  108.net realizable value 可变现净值 .kfx\,lgm  
  109.storeroom 仓库 ;[:IC^9fv  
  110.sale invoice 销售发票 A^\g]rmK  
  111.price list 价目表 F&7^M0x\ O  
  112.positive confirmation request 积极式询证函 @"aqnj>+  
  113.negative confirmation request 消极式询证函 ~bw=;xF{3  
  114.purchase requisition 请购单 9?sm-qP  
  115.receiving report 验收报告 }Am5b@g"$Y  
  116.gross margin 毛利 =8Z-ORW51  
  117.manufacturing overhead 制造费用 T#&X7!4  
  118.material requisition 领料单 Ia[<;":U  
  119.inventory-taking 存货盘点 4(`U]dNcs  
  120.bond certificate 债券 Jpn= ^f[rm  
  121.stock certificate 股票 {WTy/$ Qk  
  122.audit report 审计报告 sy(.p^Z  
  123.entity 被审计单位 e?KzT5j:  
  124.addressee of the audit report 审计报告的收件人 >H,E3Z  
  125.unqualified opinion 无保留意见 (543`dqAmC  
  126.qualified opinion 保留意见 NE| Q0g  
  127.disclaimer of opinion 无法表示意见 LMLrH.  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   vPrlRG6  
  A (2)absorbed overhead 已吸收制造费用 ]\/"-Y#4Q  
  A (3)absorption costing 吸收成本计算 /^WOrMR  
  A (4)account 账户,报表   *bzqH2h8  
  A (5)accounting postulate 会计假设   x+[ATZ([  
  A (6)accounting series release 会计公告文件   >Udq{<]#r  
  A (7)accounting valuation 会计计价   FyNm1QNy^  
  A (8)account sale 承销清单 UMK9[Iy$<M  
  A (9)accountability concept 经营责任概念   D"IxQ2}k  
  A (10)accountancy 会计职业   uF[~YJ>  
  A (11)accountant 会计师   $dsLU5]1o  
  A (12)accounting 会计   FRsp?i K)  
  A (13)agency cost 代理成本   u>*qDr* d  
  A (14)accounting bases 会计基础   ONF x -U]  
  A (15)accounting manual 会计手册   WwxV} ?Cf+  
  A (16)accounting period 会计期间   <s$Jj><  
  A (17)accounting policies 会计方针   ! iK{q0  
  A (18)accounting rate of return 会计报酬率   .dwbJT  
  A (19)accounting reference date 会计参照日   VeO M `jy  
  A (20)accounting reference period 会计参照期间   B) dG:~  
  A (21)accrual concept 应计概念   g`)0 wP  
  A (22)accrual expenses 应计费用   n"@){:{4?  
  A (23)acid test ration 速动比率(酸性测试比率)   Yaz/L)Y;R  
  A (24)acquisition 购置   Z1] 4:  
  A (25)acquisition accounting 收购会计   }%D${.R]  
  A (26)activity based accounting 作业基础成本计算   xxld.j6  
  A (27)adjusting events 调整事项   e2L>"/  
  A (28)administrative expenses 行政管理费   7JBr{3;eS  
  A (29)advice note 发货通知   gJ>#HEkMB  
  A (30)amortization 摊销   d?V/V'T[  
  A (31)analytical review 分析性检查   Y&bO[(>1  
  A (32)annual equivalent cost 年度等量成本法   v4Kf{9q#  
  A (33)annual report and accounts 年度报告和报表   Qkc 9X0J!  
  A (34)appraisal cost 检验成本   >'jk L5l  
  A (35)appropriation account 盈余分配账户   #+$ PD`j  
  A (36)articles of association 公司章程细则   3EE_"}H>  
  A (37)assets 资产   }nSu7)3$B  
  A (38)assets cover 资产保障   ~(:0&w%e  
  A (39)asset value per share 每股资产价值   s|X_:3\x  
  A (40)associated company 联营公司   Q% ^_<u  
  A (41)attainable standard 可达标准   hDc2T  
{Q @?CT  
 A (42)attributable profit 可归属利润   p$` ^A  
  A (43)audit 审计   :SY,;..3e  
  A (44)audit report 审计报告   ^oNcZK>  
  A (45)auditing standards 审计准则   +Eel|)Z*Q  
  A (46)authorized share capital 额定股本   _nSEp >]L  
  A (47)available hours 可用小时   +-|}<mq  
  A (48)avoidable costs 可避免成本 Y=y 0`?K  
  B (49)back-to-back loan 易币贷款   {Z178sik  
  B (50)backflush accounting 倒退成本计算   {XwDvLZ  
  B (51)bad debts 坏帐   4 []!Km  
  B (52)bad debts ratio 坏帐比率   ZvK.X*~s  
  B (53)bank charges 银行手续费   z 0F55<i  
  B (54)bank overdraft 银行透支   D}U gC\u  
  B (55)bank reconciliation 银行存款调节表   x6^FpNgQ  
  B (56)bank statement 银行对账单   ?a'EkZ.dB  
  B (57)bankruptcy 破产   ;Zn&Nc7  
  B (58)basis of apportionment 分摊基础   EYi{~  
  B (59)batch 批量   9 D;ono3  
  B (60)batch costing 分批成本计算   ]cW Q9  
  B (61)beta factor B(市场)风险因素   MPYYTQ1FB  
  B (62)bill 账单   yV31OBC:  
  B (63)bill of exchange 汇票   E )2/Vn2  
  B (64)bill of landing 提单   _qh \  
  B (65)bill of materials 用料预计单   =5uhIU0O  
  B (66)bill payable 应付票据   12Fnv/[n'K  
  B (67)bill receivable 应收票据   k L4#  
  B (68)bin card 存货记录卡   ngk:q5Tp  
  B (69)bonus 红利   a)7&2J  
  B (70)book-keeping 薄记   735l&(3A\  
  B (71)Boston classification 波士顿分类   f 0~Z@\  
  B (72)breakeven chart 保本图   N x^JC_  
  B (73)breakeven point 保本点   ]I]G3 e  
  B (74)breaking-down time 复位时间   /UaQ 2h\  
  B (75)budget 预算   j)Z0K$z=  
  B (76)budget center 预算中心   K1- RJj\L  
  B (77)budget cost allowance 预算成本折让   ad=7FhnIa3  
  B (78)budget manual 预算手册   "hZ `^ "0b  
  B (79)budget period 预算期间   3_T'0x\FP  
  B (80)budgetary control 预算控制   Oi{J} 2U  
  B (81)budgeted capacity 预算生产能力   U.ZA%De  
  B (82)burden 制造费用   jaMpi^ C  
  B (83)business center 经营中心   NGEE'4!i7T  
  B (84)business entity 营业个体   > kwhZ/x  
  B (85)business unit 经营单位   :_+U[k(#  
 B (86)buy-out management 管理性购买产权   MOHw{Vw(  
  B (87)by-product 副产品 G=C2l# Ae!  
  C (88)called-up share capital 催缴股本   G/w@2lYx  
  C (89)capacity 生产能力   XjYMp3  
  C (90)capacity ratios 生产能力比率   `V.tqZF  
  C (91)capital 资本   !"aGo1 $$  
  C (92)capital assets pricing model资本资产计价模式   {96NtR0Z  
  C (93)capital commitment 承诺资本   T~4HeEG>uH  
  C (94)capital employed 已运用的资本   `wSoa#U"@  
  C (95)capital expenditure 资本支出   #W8c)gkG9  
  C (96)capital expenditureauthorization 资本支出核准   ucbtPTFYvr  
  C (97)capital expenditure control 资本支出控制   zB\ 8<97 C  
  C (98)capital expenditure proposal资本支出申请   +?5 Vuc%  
  C (99)capital funding planning 资本基金筹集计划   E;"VI2F  
  C (100)capital gain 资本收益   u!fZ>kS  
  C (101)capital investment appraisal资本投资评估   b>d]= u  
  C (102)capital maintenance 资本保全   e$mVA}>Ybp  
  C (103)capital resource planning 资本资源计划   h,K&R8S  
  C (104)capital surplus 资本盈余   nppSrj?  
  C (105)capital turnover 资本周转率   CI+liH  
  C (106)card 记录卡   0t*PQ%  
  C (107)cash 现金   R/2L9Lcv  
  C (108)cash account 现金账户   ")NQwT}  
  C (109)cash book 现金账薄   V=+p8nE0  
  C (110)cash cow 金牛产品   Qb;]4 [3  
  C (111)cash flow 现金流量   jT;'T$  
  C (112)cash discounted 现金贴现   j9cB<atL  
  C (113)cash flow budget 现金流量预算   WJ 'lYl0+7  
  C (114)cash flow statement 现金流量表   ,3)JZ M  
  C (115)cash ledger 现金分类账   jASK!3pY  
  C (116)cash limit 现金限额   B E#pHg  
  C (117)CCA 现时成本会计   U)3?&9H  
  C (118)center 中心   a &`^M  
  C (119)changeover time 变更时间   NCm=l  
  C (120)chartered entity 特许经济个体   4&6cDig7*2  
  C (121)cheque 支票   1o)<23q`)  
  C (122)cheque register 支票登记薄   qzk]9`i1:  
  C (123)coin analysis 零钱分类   37V$Qb_  
  C (124)classification 分类   M2.*]AL  
  C (125)clock card 工时卡   Z(J 1A x  
  C (126)code 代码   Exat_ L'?  
  C (127)commitment accounting 承诺确认会计   HS1{4/  
  C (128)common cost 共同成本   q"-Vh,8h  
  C (129)company limited byguarantee 有限担保责任公司   zD s V"D8  
C (130)company limited shares 股份有限公司   N0ZD+  
  C (131)competitive position 竞争能力状况   R!rMrWX  
  C (132)concept 概念   LD,T$"  
  C (133)conglomerate 跨行业企业   9s*UJIL  
  C (134)consistency concept 一致性概念   f1d<xGx  
  C (135)consolidated accounts 合并报表   QKoJxjR=^  
  C (136)consolidation accounting 合并会计   )EN ,Ry  
  C (137)consortium 财团   -3XnUGK  
  C (138)contingency plan 应急计划   CT|H1Ry2T  
  C (139)contingent liabilities 或有负债   $% W.=a'5  
  C (140)continuous operation 连续生产   #4Cf-$J  
  C (141)contra 抵消   *Ym+xu_5  
  C (142)contract cost 合同成本   hi Ws:Yq  
  C (143)contract costing 合同成本计算   % <h2^H\O  
  C (144)contribution 贡献毛益   (k%r_O 6  
  C (145)contribution centre 贡献中心   fY|vq amA;  
  C (146)contribution chart 贡献图   *mN8Qd  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   zXd#kw;  
  C (148)contribution to salesration 贡献毛益对销售比率   /EvT%h?p  
  C (149)control 控制   c>C!vAg  
  C (150)control account 控制帐户   ==bT0-M.~  
  C (151)control limits 控制限度   dBW4%Zh  
  C (152)controllability concept 可控制概念   li~=85 J  
  C (153)controllable cost 可控制成本   `oE.$~'  
  C (154)conversion cost 加工成本   eBe5H =I@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   R LDu5  
  C (156)corporate appraisal 公司评估   vNU[K%U  
  C (157)corporate planning 公司计划   'qidorT>N  
  C (158)corporate social reporting 公司社会报告   %@;xbKj  
  C (159)corporation 股份公司   y!\q ', F  
  C (160)cost 成本   o* QZf *M  
  C (161)cost account 成本帐户   sWgzHj(c  
  C (162)cost accounting 成本会计   _ ^^5  
  C (163)cost accounting manual 成本手册   iM]&ryGB#  
  C (164)cost accounts calendar 成本报表的日历时间   -"xC\R  
  C (165)cost adjustment 成本调整   j!a&l  
  C (166)cost allocation 成本分配   V_)4 65g  
  C (167)cost apportionment 成本分摊   j*_#{niy:  
  C (168)cost attribution 成本归属   ,9 .NMFn  
  C (169)cost audit 成本审计   L!2Ef4,wAz  
  C (170)cost behaviour 成本性态   CO SQ  
  C (171)cost benefit analysis 成本效益分析   ]Vf2Mn=]"  
  C (172)cost center 成本中心   `P;uPQDzZ3  
  C (173)cost driver 成本动因
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