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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 ai {Sa U  
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  1.audit   审计 A,`8#-AX  
  2.attestation   鉴证 v'BZs   
  3.credibility   可信赖程度 ,u/aT5\_  
  4.audit of financial statements 财务报表审计 @WI2hHD  
  5.agreed-upon procedures 执行商定程序 HQB( *  
  6.high levels of assurance 高水平保证 D&S26jrZ  
  7.compilation 编制 u?+Kkkk  
  8.reliability 可靠性 #y%!\1M/:A  
  9.relevance 相关性 ~j<+k4I~  
  10.professional skepticism 职业谨慎 i@4~.iZ8  
  11.objectivity 客观性 k68F-e[i^  
  12. professional competence 专业胜任能力 SI=yI-  
  13.Senior/CPA-in-charge 项目经理 8KR ba4[  
  14.audit engagement letter 业务约定书 e/^=U7:io  
  15.recurring audit 连续审计 kS!viJwtT  
  16.the client 委托人 >$ e9igwe  
  17.change CPA 更换注册会计 A]DTUdL  
  18.the existing CPA 现任注册会计师 0fYj4`4=n  
  19.the successor CPA 后任注册会计师 S*n@81Z  
  20.the preceding CPA前任注册会计师 ,13Lq-  
  21.issue the audit report 出具审计报告 N"3b{Qi o  
  22.expert 专家 zSFDUZ]A3  
  23.the board of directors 董事会 Kh MSL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !U5Wr+83  
  25.assess material misstatement risks评估重大错报风险 D#o}cC.  
  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 0q'w8]m  
  27.a general knowledge of —— 初步了解―――的情况 ObiT-D?)g  
  28.a more knowledge of—— 进一步了解的情况 a|?4 )  
  29.the prior year‘s working papers 以前年度工作底稿 qv@$ZLR  
  30.minutes of meeting 会议纪要 rp0ZvEX  
  31.business risks 经营风险 |gU(s  
  32.appropriateness 适当性 }6@pJ G  
  33.accounting estimate 会计估计 u07pq4Ly  
  34.management representations 管理层声明 X#e1KZ  
  35.going concern assumption 持续经营假设 |JVk&8 ?8  
  36.audit plan 审计计划 D)d~3`=#  
  37.significant audit areas 重点审计领域 /jRRf"B  
  38.error 错误 IhA*"  
  39.fraud舞弊 ;]pJj6J&v  
  40.modified or additional procedures 修改或追加审计程序 ~SnSEhE  
  41.misappropriation of assets 侵占资产 9F*+YG!  
  42.transactions without substance 虚假交易 |P%DkM*X  
  43.unusual pressures 异常压力 67VT\f  
  44.the suspected noncompliance 涉嫌存在违法行为 ('hE r~&  
  45.materialiy 重要性 uNHF'?X  
  46.exceed the materiality level 超过重要性水平 OdB?_.+$  
  47.approach the materiality level 接近重要性水平 dx+hhg\L  
  48.an acceptably low level 可接受水平 Zib)P&  
  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 G^` 1]?  
  50.misstatements or omissions 错报或漏报 Iwc{R8B V  
  51.aggregate 总计 r}jGUe} d  
  52.subsequent events 期后事项 .;*s`t  
  53.adjust the financial statements 调整财务报表 {1b Zg  
  54.perform additional audit procedures 实施追加的审计程序 n2fbp\I  
  55.audit risk 审计风险 Qu]z)";7  
  56.detection risk 检查风险 7IjQi=#:  
  57.inappropriate audit opinion 不适当的审计意见 9s_,crq5  
  58.material misstatement 重大的错报 $n^gmhp  
  59.tolerable misstatement 可容忍错报 nVI! @qW  
  60.the acceptable level of detection risk 可接受的检查风险 :M6+p'`j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 iX4Iu3  
  62.simall business 小规模企业 ~PHB_cyth  
  63.accounting system 会计系统 pe{; ~-|6  
  64.test of control 控制测试 57g</ p  
  65.walk-through test 穿行测试 H[=' ~%D  
  66.communication 沟通 :"!9_p(,,  
  67.flow chart 流程图 Z>^pCc\lH  
  68.reperformance of internal control 重新执行 R]i7 $}n  
  69.audit evidence 审计证据 # Z<a  
  70.substantive procedures 实质性程序 #2EI\E&$  
  71.assertions 认定 b/Xbs0q  
  72.esistence 存在 ,Uy|5zv  
  73.occurrence 发生 &JtV'@>v  
  74.completeness 完整性 ?:L:EW8  
  75.rights and obligations 权利和义务 n2I V2^ "  
  76.valuation and allocation 计价和分摊 ]hbyELs  
  77.cutoff 截止 C|?o*fQ  
  78.accuracy 准确性 V.{H9n]IO  
  79.classification 分类 w#g#8o>'  
  80.inspection 检查 8 P>#l.#  
  81.supervision of counting 监盘 "|HDGA5  
  82.observation 观察 v= N!SaK{  
  83.confirmation 函证 zD?K>I=  
  84.computation 计算 U_{Ux 2  
  85.analytical procedures 分析程序 >~Qr  
  86.vouch 核对 RJ$7XCY%`*  
  87.trace 追查 aN,M64F  
  88.audit sampling 审计抽样 gB4U*D0[e~  
  89.error 误差 5=1^T@~#&  
  90.expected error 预期误差 $&2 UTczp  
  91.population 总体 Vo"RO$%ow*  
  92.sampling risk 抽样风险 IEcf  
  93.non- sampling risk 非抽样风险 59Gk3frk(  
  94.sampling unit 抽样单位 yOwA8^q  
  95.statistical sampling 统计抽样 e A}%C.ZR  
  96.tolerable error 可容忍误差 v%RP0%%{s  
  97.the risk of under reliance 信赖不足风险 dzkw$m^@^  
  98.the risk of over reliance 信赖过度风险 <Engi!  
  99.the risk of incorrect rejection 误拒风险 UA yC.$!  
  100. the risk of incorrect acceptance 误受风险 Y!T %cTK)a  
  101.working trial balance 试算平衡表 vC5n[0  
  102.index and cross-referencing 索引和交叉索引 5A4&+rdU  
  103.cash receipt 现金收入 51QRM32Y  
  104.cash disbursement 现金支出 "kA*Vc#  
  105.bank statement 银行对账单 Q[d}J+l4{  
  106.bank reconciliation 银行存款余额调节表 (X?/"lC)  
  107.balance sheet date 资产负债表日 +d%L\^?F  
  108.net realizable value 可变现净值 :hI@AA>g  
  109.storeroom 仓库 "hy.GWF|*  
  110.sale invoice 销售发票 ]]"jw {W}A  
  111.price list 价目表 p3}?fej&|  
  112.positive confirmation request 积极式询证函 1u|Rl:Q  
  113.negative confirmation request 消极式询证函 T =2=k&|  
  114.purchase requisition 请购单 np4+"  
  115.receiving report 验收报告 YQS5P#  
  116.gross margin 毛利 %~QO8q_7  
  117.manufacturing overhead 制造费用 o^V(U~m]  
  118.material requisition 领料单 [S@}T zE  
  119.inventory-taking 存货盘点 SM^-Z|d?  
  120.bond certificate 债券 i:l<C  
  121.stock certificate 股票 M5trNSL &u  
  122.audit report 审计报告 DU=dLE6-P;  
  123.entity 被审计单位 NVl [kw  
  124.addressee of the audit report 审计报告的收件人 .%82P(  
  125.unqualified opinion 无保留意见 JO@|*/mL  
  126.qualified opinion 保留意见 Jx=hJ-FY  
  127.disclaimer of opinion 无法表示意见 7^Yk`Z?|a  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   x+G0J8cW  
  A (2)absorbed overhead 已吸收制造费用 _A0 mxq  
  A (3)absorption costing 吸收成本计算 oY=q4D  
  A (4)account 账户,报表   .WQ+AE8Q  
  A (5)accounting postulate 会计假设   :# lIx%l  
  A (6)accounting series release 会计公告文件   8+Bu+|c%f  
  A (7)accounting valuation 会计计价   0= ="^t_  
  A (8)account sale 承销清单 B7Tk4q\;Q  
  A (9)accountability concept 经营责任概念   42\-~]  
  A (10)accountancy 会计职业   U-^[lWn[@4  
  A (11)accountant 会计师   u@ 3y&b  
  A (12)accounting 会计   dCFlM&(i  
  A (13)agency cost 代理成本   $ F S_E  
  A (14)accounting bases 会计基础   Gx 72  
  A (15)accounting manual 会计手册   e9 E\% p  
  A (16)accounting period 会计期间   EbZdas!l  
  A (17)accounting policies 会计方针   O MX-_\")  
  A (18)accounting rate of return 会计报酬率   BJS-Jy$-  
  A (19)accounting reference date 会计参照日   W8g' lqc|  
  A (20)accounting reference period 会计参照期间   :ah 5`nmPO  
  A (21)accrual concept 应计概念   ,2]X}&{i  
  A (22)accrual expenses 应计费用    P5gN#G  
  A (23)acid test ration 速动比率(酸性测试比率)   :h1pBEiH  
  A (24)acquisition 购置   BQ jK8c<  
  A (25)acquisition accounting 收购会计   m5D"A D  
  A (26)activity based accounting 作业基础成本计算   d HJhFw  
  A (27)adjusting events 调整事项   : 5yV.7  
  A (28)administrative expenses 行政管理费   ayBRWT0  
  A (29)advice note 发货通知   Oi} T2I  
  A (30)amortization 摊销   7_# 1Ec|;  
  A (31)analytical review 分析性检查   BtY%r7^o  
  A (32)annual equivalent cost 年度等量成本法   tW;:-  
  A (33)annual report and accounts 年度报告和报表   dz[ bm< T7  
  A (34)appraisal cost 检验成本   "EV!>^Z  
  A (35)appropriation account 盈余分配账户   $M:3XAN  
  A (36)articles of association 公司章程细则   6q>+!kXh  
  A (37)assets 资产   y3<Y?M4  
  A (38)assets cover 资产保障   HWm#t./  
  A (39)asset value per share 每股资产价值   x|KWyfOS  
  A (40)associated company 联营公司   |*mL1#bB  
  A (41)attainable standard 可达标准   :3$}^uzIq  
T%R:NQf  
 A (42)attributable profit 可归属利润   z 5]bia,  
  A (43)audit 审计   *U#m+@\0  
  A (44)audit report 审计报告   -@&1`@):{  
  A (45)auditing standards 审计准则   f j,m  
  A (46)authorized share capital 额定股本   BN,>&1I  
  A (47)available hours 可用小时   _#_ E^!  
  A (48)avoidable costs 可避免成本 !rhk $ L  
  B (49)back-to-back loan 易币贷款   voe7l+Xk  
  B (50)backflush accounting 倒退成本计算   ]8;n{ }X  
  B (51)bad debts 坏帐    d^|0R  
  B (52)bad debts ratio 坏帐比率   x &A vUJ  
  B (53)bank charges 银行手续费   (.3'=n|kE  
  B (54)bank overdraft 银行透支   .C]cK%OO N  
  B (55)bank reconciliation 银行存款调节表   !Ss HAE|  
  B (56)bank statement 银行对账单   3I 0eW%,  
  B (57)bankruptcy 破产   )$Z(|M4  
  B (58)basis of apportionment 分摊基础   rbqo"g`  
  B (59)batch 批量   2-0$F Q@ /  
  B (60)batch costing 分批成本计算   A4mSJ6K]  
  B (61)beta factor B(市场)风险因素   NV r0M?`4  
  B (62)bill 账单   23DJV);g8  
  B (63)bill of exchange 汇票   9tg)Mo%  
  B (64)bill of landing 提单   V^il$'  
  B (65)bill of materials 用料预计单   6*@yE  
  B (66)bill payable 应付票据   EN !?:RV  
  B (67)bill receivable 应收票据   e1q"AOV6  
  B (68)bin card 存货记录卡    O3NWXe<  
  B (69)bonus 红利   W}'WA  
  B (70)book-keeping 薄记   efz&@|KR  
  B (71)Boston classification 波士顿分类   [*m2  
  B (72)breakeven chart 保本图   La[K!u\B  
  B (73)breakeven point 保本点   P|jF6?C  
  B (74)breaking-down time 复位时间   =sOo:s  
  B (75)budget 预算   @oe\"vz  
  B (76)budget center 预算中心   f*xpE`&  
  B (77)budget cost allowance 预算成本折让   (!?K7<Jv  
  B (78)budget manual 预算手册   >P. 'CU  
  B (79)budget period 预算期间   dv N<5~  
  B (80)budgetary control 预算控制   5c -N0@\  
  B (81)budgeted capacity 预算生产能力   P s R>V)L  
  B (82)burden 制造费用   sP$Ks#/  
  B (83)business center 经营中心   T,JA#Rk|1N  
  B (84)business entity 营业个体   g\M5:Qm   
  B (85)business unit 经营单位   99iUOw c  
 B (86)buy-out management 管理性购买产权   w36(p{#vp  
  B (87)by-product 副产品 gH:ArfC  
  C (88)called-up share capital 催缴股本   G\iyJSj[P  
  C (89)capacity 生产能力   0&fl#]oCE  
  C (90)capacity ratios 生产能力比率   %3Bpn=k>  
  C (91)capital 资本   k<4 P6?  
  C (92)capital assets pricing model资本资产计价模式   KhM.Tc  
  C (93)capital commitment 承诺资本   J^3H7 ]  
  C (94)capital employed 已运用的资本   '5H4z7)  
  C (95)capital expenditure 资本支出   msk/p>{O  
  C (96)capital expenditureauthorization 资本支出核准   V{Q kN7-  
  C (97)capital expenditure control 资本支出控制   Lu>H`B7Q"  
  C (98)capital expenditure proposal资本支出申请   % "Db?  
  C (99)capital funding planning 资本基金筹集计划   NO>k  
  C (100)capital gain 资本收益   ulXnq`  
  C (101)capital investment appraisal资本投资评估   E(L<L1:"  
  C (102)capital maintenance 资本保全   &:#m&,tQ  
  C (103)capital resource planning 资本资源计划   S]2 {ZDP  
  C (104)capital surplus 资本盈余   Rs$5PdH  
  C (105)capital turnover 资本周转率   -p# ,5}  
  C (106)card 记录卡   h{]#ag5`  
  C (107)cash 现金   Rf[V)x  
  C (108)cash account 现金账户   {0's~U+@  
  C (109)cash book 现金账薄   jQtSwVDr  
  C (110)cash cow 金牛产品   0rzVy/Z(  
  C (111)cash flow 现金流量   yBn_Kd  
  C (112)cash discounted 现金贴现   F!8=FTb  
  C (113)cash flow budget 现金流量预算   :):zNn_>`  
  C (114)cash flow statement 现金流量表   m@ oUvxcd  
  C (115)cash ledger 现金分类账   ` Q9+k<  
  C (116)cash limit 现金限额   ^,7=X8Su  
  C (117)CCA 现时成本会计   yr4ou  
  C (118)center 中心    ^Omfe  
  C (119)changeover time 变更时间   H=. K  
  C (120)chartered entity 特许经济个体   aR:<<IF\  
  C (121)cheque 支票   HZ\k-!2  
  C (122)cheque register 支票登记薄   :)P<jX-G  
  C (123)coin analysis 零钱分类   N8+P  
  C (124)classification 分类   ]*ov&{'  
  C (125)clock card 工时卡   _+zVpZ  
  C (126)code 代码   &`@M8-m#F  
  C (127)commitment accounting 承诺确认会计   4r*Pa(;y  
  C (128)common cost 共同成本   u7muaSy  
  C (129)company limited byguarantee 有限担保责任公司    `$-lL"  
C (130)company limited shares 股份有限公司   "T*I|  
  C (131)competitive position 竞争能力状况   _pS IJ3O  
  C (132)concept 概念   @}eNV~ROu  
  C (133)conglomerate 跨行业企业   G?[-cNdk  
  C (134)consistency concept 一致性概念   ]_2 yiKv&  
  C (135)consolidated accounts 合并报表   z~.9@[LG]  
  C (136)consolidation accounting 合并会计   ;c)! @GoA  
  C (137)consortium 财团   o>!JrH  
  C (138)contingency plan 应急计划   ; J2 -r h  
  C (139)contingent liabilities 或有负债   v&2+'7]w r  
  C (140)continuous operation 连续生产   8_iHVc;<  
  C (141)contra 抵消   d;g-3Pf  
  C (142)contract cost 合同成本    ^Fp=y,D  
  C (143)contract costing 合同成本计算   cQ,9Rnfl,  
  C (144)contribution 贡献毛益   Opry`}5h  
  C (145)contribution centre 贡献中心   E$T(Qu<-  
  C (146)contribution chart 贡献图   DR{] sG  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5&qY3@I7l  
  C (148)contribution to salesration 贡献毛益对销售比率   qC.i6IL  
  C (149)control 控制   S.]MOB dt  
  C (150)control account 控制帐户   ;z0"Ox=7  
  C (151)control limits 控制限度   Nu+wL>t  
  C (152)controllability concept 可控制概念   -aN":?8(G  
  C (153)controllable cost 可控制成本   uRGB/ju^E  
  C (154)conversion cost 加工成本   i+RD]QL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   L?.7\a@  
  C (156)corporate appraisal 公司评估   R2Yl)2 D  
  C (157)corporate planning 公司计划   -eq =4N=s  
  C (158)corporate social reporting 公司社会报告   pe#*I/)b  
  C (159)corporation 股份公司   /h-6CR Ka  
  C (160)cost 成本   @tQ2E}psP,  
  C (161)cost account 成本帐户   *2#FRA#q  
  C (162)cost accounting 成本会计   ' ^B3pR:  
  C (163)cost accounting manual 成本手册   \6LcVik  
  C (164)cost accounts calendar 成本报表的日历时间   CLktNR(45  
  C (165)cost adjustment 成本调整   M1gP R  
  C (166)cost allocation 成本分配   kdd7X bw-  
  C (167)cost apportionment 成本分摊   sZEgsrJh  
  C (168)cost attribution 成本归属   ^#7viZ*  
  C (169)cost audit 成本审计   {DS\!0T-X  
  C (170)cost behaviour 成本性态   'ucG t  
  C (171)cost benefit analysis 成本效益分析   4)E|&)-fu8  
  C (172)cost center 成本中心   tgfM:kzw  
  C (173)cost driver 成本动因
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