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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 ~ :ASv>m  
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  1.audit   审计 PG&t~4QM`  
  2.attestation   鉴证 nip6|dN  
  3.credibility   可信赖程度 'f5 8Jwql  
  4.audit of financial statements 财务报表审计 !HY ^QK  
  5.agreed-upon procedures 执行商定程序 }"D;?$R!  
  6.high levels of assurance 高水平保证 Bs"D<r&ro  
  7.compilation 编制 G4* LO  
  8.reliability 可靠性 pbH!u+DF  
  9.relevance 相关性 'nCVjO7o  
  10.professional skepticism 职业谨慎 fAs b:P  
  11.objectivity 客观性 ;b<w'A_1  
  12. professional competence 专业胜任能力 \ruQx)5M  
  13.Senior/CPA-in-charge 项目经理 Xw?DN*`L  
  14.audit engagement letter 业务约定书 6"&cQ>$xh  
  15.recurring audit 连续审计 ,!#Am13  
  16.the client 委托人 f3K-X1`]'U  
  17.change CPA 更换注册会计 Bqf(6\)F  
  18.the existing CPA 现任注册会计师 O^L]2BVC  
  19.the successor CPA 后任注册会计师 1 G>Ud6(3<  
  20.the preceding CPA前任注册会计师 h^ Wb<O`S  
  21.issue the audit report 出具审计报告 /<rvaR  
  22.expert 专家 6G8No-#y  
  23.the board of directors 董事会 }]x \ `}o  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y]db]pP5  
  25.assess material misstatement risks评估重大错报风险 >mb}~wx`  
  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 UB$}`39@  
  27.a general knowledge of —— 初步了解―――的情况 ,lZ19B?WP  
  28.a more knowledge of—— 进一步了解的情况 =:H-9  
  29.the prior year‘s working papers 以前年度工作底稿 X +`Dg::  
  30.minutes of meeting 会议纪要 gR Lt0&Q~  
  31.business risks 经营风险 tFmB`*!%  
  32.appropriateness 适当性 [l}H:%O,  
  33.accounting estimate 会计估计 q0.!T0i  
  34.management representations 管理层声明 AdDX_\V,*  
  35.going concern assumption 持续经营假设 \+ se%O  
  36.audit plan 审计计划 sxNf"C=-.  
  37.significant audit areas 重点审计领域 B2;P%B  
  38.error 错误 ?P kJG ,~  
  39.fraud舞弊 7^gO>2~  
  40.modified or additional procedures 修改或追加审计程序 JipNI8\r  
  41.misappropriation of assets 侵占资产 yE:y[k0E  
  42.transactions without substance 虚假交易 @ {/)k%U  
  43.unusual pressures 异常压力 [\8rh^LFi  
  44.the suspected noncompliance 涉嫌存在违法行为 dbf<k%i6  
  45.materialiy 重要性 DQG%`-J  
  46.exceed the materiality level 超过重要性水平 z !K2UTX  
  47.approach the materiality level 接近重要性水平 [JOa^U=  
  48.an acceptably low level 可接受水平 m{IlRf'  
  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 \s=r[0tj!  
  50.misstatements or omissions 错报或漏报 vjEDd`jYZ  
  51.aggregate 总计 mskG2mA  
  52.subsequent events 期后事项 7`|'Om?'  
  53.adjust the financial statements 调整财务报表 )N.3Q1g-  
  54.perform additional audit procedures 实施追加的审计程序 s)-An( Uw  
  55.audit risk 审计风险 ,/f\  
  56.detection risk 检查风险 +~8Lc'0aA  
  57.inappropriate audit opinion 不适当的审计意见 <LbLMV  
  58.material misstatement 重大的错报 T?8BAxC?K  
  59.tolerable misstatement 可容忍错报 Ip t;NlR  
  60.the acceptable level of detection risk 可接受的检查风险 hek+zloB+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ufXWK3~\  
  62.simall business 小规模企业 l2F#^=tp  
  63.accounting system 会计系统 H:.~! r  
  64.test of control 控制测试 "f91Y X_)  
  65.walk-through test 穿行测试 ^/n1h g  
  66.communication 沟通 Ao K9=F}  
  67.flow chart 流程图 +X WTu!  
  68.reperformance of internal control 重新执行 Vn#}f=u\  
  69.audit evidence 审计证据 %]P{)*y- ?  
  70.substantive procedures 实质性程序 <B6md i'R  
  71.assertions 认定 ?!RbS#QV}  
  72.esistence 存在 gj^)T_E_  
  73.occurrence 发生 fG \" p  
  74.completeness 完整性 xlv(PVdn  
  75.rights and obligations 权利和义务 )1At/mr  
  76.valuation and allocation 计价和分摊  a*p|Ij  
  77.cutoff 截止 Ag8/%a~(  
  78.accuracy 准确性 >CvhTrPI  
  79.classification 分类 K|%Am4  
  80.inspection 检查 u62H+'k}F  
  81.supervision of counting 监盘 ]]|#+$ ~  
  82.observation 观察 _7!ZnJrR  
  83.confirmation 函证 utck{]P  
  84.computation 计算 @qNY"c%HV  
  85.analytical procedures 分析程序 3zsp 6kV  
  86.vouch 核对 AXbb-GK  
  87.trace 追查 )Xdq+$w.  
  88.audit sampling 审计抽样 %R GZu\p  
  89.error 误差 tl dK@!E3  
  90.expected error 预期误差 ?`+VWa[,e  
  91.population 总体 .$\-{)  
  92.sampling risk 抽样风险 rWr'+v?  
  93.non- sampling risk 非抽样风险 [{Wo:c9Qq1  
  94.sampling unit 抽样单位 AZ.QQ*GZ#y  
  95.statistical sampling 统计抽样 P0 0G*iY~\  
  96.tolerable error 可容忍误差 d/  Lz"  
  97.the risk of under reliance 信赖不足风险 ^\PRz Y  
  98.the risk of over reliance 信赖过度风险 "L.k m  
  99.the risk of incorrect rejection 误拒风险 C@a I*+@-"  
  100. the risk of incorrect acceptance 误受风险 'xS@cF o(  
  101.working trial balance 试算平衡表 S( .J  
  102.index and cross-referencing 索引和交叉索引 lJ3VMYVrUP  
  103.cash receipt 现金收入 $}vk+.!*1  
  104.cash disbursement 现金支出 i ;B^I8  
  105.bank statement 银行对账单 gdIk%m4  
  106.bank reconciliation 银行存款余额调节表 ?)9L($VVD  
  107.balance sheet date 资产负债表日 / =9Y(v  
  108.net realizable value 可变现净值 \PS]c9@,rc  
  109.storeroom 仓库 j \r GU){  
  110.sale invoice 销售发票 !SuflGx,q  
  111.price list 价目表 G$,s.MSf  
  112.positive confirmation request 积极式询证函 g; Ugr8  
  113.negative confirmation request 消极式询证函 du$lS':`  
  114.purchase requisition 请购单 ^: /c<(DQD  
  115.receiving report 验收报告 d'(n/9K  
  116.gross margin 毛利 -W!M:8  
  117.manufacturing overhead 制造费用 /)[-5n{  
  118.material requisition 领料单 i6yA>#^  
  119.inventory-taking 存货盘点 @PM<pEve  
  120.bond certificate 债券 q:kGJ xfaW  
  121.stock certificate 股票 4L>8RiiQE;  
  122.audit report 审计报告 Q m *z  
  123.entity 被审计单位 u^xnOVE  
  124.addressee of the audit report 审计报告的收件人 '=nmdqP  
  125.unqualified opinion 无保留意见 "d<uc j  
  126.qualified opinion 保留意见 <,$*(dX)(  
  127.disclaimer of opinion 无法表示意见 QyCrz{/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   cq>J]35  
  A (2)absorbed overhead 已吸收制造费用 }Bv1fbD4U  
  A (3)absorption costing 吸收成本计算 rhLhFN{h  
  A (4)account 账户,报表   0WzoI2Q  
  A (5)accounting postulate 会计假设   f\5w@nX  
  A (6)accounting series release 会计公告文件   Mq~E'g4#  
  A (7)accounting valuation 会计计价   1tTP;C l#  
  A (8)account sale 承销清单 cEf"m ?w  
  A (9)accountability concept 经营责任概念    0Y!"3bw|  
  A (10)accountancy 会计职业   !84Lvg0&  
  A (11)accountant 会计师   yW?-Z[  
  A (12)accounting 会计   ^0"^  
  A (13)agency cost 代理成本   %UdE2D'bC  
  A (14)accounting bases 会计基础   Mx w-f4j  
  A (15)accounting manual 会计手册   (}F@0WYT^O  
  A (16)accounting period 会计期间   z~f;}`0  
  A (17)accounting policies 会计方针   I]n X6=j5  
  A (18)accounting rate of return 会计报酬率   l`~$cK!  
  A (19)accounting reference date 会计参照日   wmV=GV8 d  
  A (20)accounting reference period 会计参照期间   kYCm5g3u  
  A (21)accrual concept 应计概念   X"3p/!W.4  
  A (22)accrual expenses 应计费用   ]2L11" erP  
  A (23)acid test ration 速动比率(酸性测试比率)   K'2N:.D:  
  A (24)acquisition 购置   j)G%I y[`  
  A (25)acquisition accounting 收购会计   G[e,7 jev  
  A (26)activity based accounting 作业基础成本计算   pS-o*!\C.  
  A (27)adjusting events 调整事项   w}6~t\9D  
  A (28)administrative expenses 行政管理费   o~Hq&C"^}  
  A (29)advice note 发货通知   d_(;sW"I  
  A (30)amortization 摊销   K?M~x&Q  
  A (31)analytical review 分析性检查   XR8`,qH>  
  A (32)annual equivalent cost 年度等量成本法   -J!n7  
  A (33)annual report and accounts 年度报告和报表   >"UXY)  
  A (34)appraisal cost 检验成本    DEu0Z  
  A (35)appropriation account 盈余分配账户   Q`K^>L1  
  A (36)articles of association 公司章程细则   fFVQu\  
  A (37)assets 资产   xBc$qjV  
  A (38)assets cover 资产保障   [ -Z 6QzT  
  A (39)asset value per share 每股资产价值   ug{sQyLN  
  A (40)associated company 联营公司   f4\F:YT  
  A (41)attainable standard 可达标准   RPMz&/k  
)/f#~$ws  
 A (42)attributable profit 可归属利润   jCj8XM{c>  
  A (43)audit 审计   L$a{%]I  
  A (44)audit report 审计报告   ~YNzSkz  
  A (45)auditing standards 审计准则   I;AS.y  
  A (46)authorized share capital 额定股本   Y,mo}X<>  
  A (47)available hours 可用小时   c>c3qjWY/  
  A (48)avoidable costs 可避免成本 !M}-N  
  B (49)back-to-back loan 易币贷款   vR#MUKfh  
  B (50)backflush accounting 倒退成本计算   A"DGn  
  B (51)bad debts 坏帐   % iPIgma  
  B (52)bad debts ratio 坏帐比率   ~eTp( XG  
  B (53)bank charges 银行手续费   \3(s&K\Y6\  
  B (54)bank overdraft 银行透支   ;[lLFI  
  B (55)bank reconciliation 银行存款调节表   - A}$5/  
  B (56)bank statement 银行对账单   +R$;LtR  
  B (57)bankruptcy 破产   ^4JK4+!Zfq  
  B (58)basis of apportionment 分摊基础   rx]Q,;"  
  B (59)batch 批量   cMtUb  
  B (60)batch costing 分批成本计算   3b LOT#t  
  B (61)beta factor B(市场)风险因素   [$$R>ELYQ  
  B (62)bill 账单   #WUN=u   
  B (63)bill of exchange 汇票   L kafB2y  
  B (64)bill of landing 提单   IY~I=}  
  B (65)bill of materials 用料预计单   MC-Z6l2  
  B (66)bill payable 应付票据   Ac*)z#H  
  B (67)bill receivable 应收票据   Pvv7|AV   
  B (68)bin card 存货记录卡   `{yD\qDyX  
  B (69)bonus 红利   /Re67cMQ*  
  B (70)book-keeping 薄记   _;x`6LM  
  B (71)Boston classification 波士顿分类   # mM9^LJ   
  B (72)breakeven chart 保本图   %;_EWs/z8  
  B (73)breakeven point 保本点   @G=:@;  
  B (74)breaking-down time 复位时间   B\|^$z2  
  B (75)budget 预算   CyVi{"aF3  
  B (76)budget center 预算中心   V LeYO5'L  
  B (77)budget cost allowance 预算成本折让   bQ?Vh@j(M  
  B (78)budget manual 预算手册   d]_].D$  
  B (79)budget period 预算期间   w4^ $@GtN  
  B (80)budgetary control 预算控制   yWN'va1+$  
  B (81)budgeted capacity 预算生产能力   Rc@lGq9  
  B (82)burden 制造费用   \ z*<^ONq  
  B (83)business center 经营中心   f/kYm\Zc  
  B (84)business entity 营业个体   &RS)U72  
  B (85)business unit 经营单位   hOqNZ66{  
 B (86)buy-out management 管理性购买产权   z {NK(oW  
  B (87)by-product 副产品 RU.MJ kYQ5  
  C (88)called-up share capital 催缴股本   0ly6  |:  
  C (89)capacity 生产能力   `Lw Z(M-hI  
  C (90)capacity ratios 生产能力比率   I?q- :9:  
  C (91)capital 资本   /lHs]) ,  
  C (92)capital assets pricing model资本资产计价模式   {)Zz4  
  C (93)capital commitment 承诺资本   +5GC?cW  
  C (94)capital employed 已运用的资本   q`|E9  
  C (95)capital expenditure 资本支出   D+BflI~9mP  
  C (96)capital expenditureauthorization 资本支出核准   ]]u_Mdk  
  C (97)capital expenditure control 资本支出控制   qIy9{LF  
  C (98)capital expenditure proposal资本支出申请   >FFp"%%  
  C (99)capital funding planning 资本基金筹集计划   {j[*:l0Ui  
  C (100)capital gain 资本收益   # 5{lOeN  
  C (101)capital investment appraisal资本投资评估   ldKLTO*&  
  C (102)capital maintenance 资本保全   za.^vwkBk2  
  C (103)capital resource planning 资本资源计划   &` "uKO]  
  C (104)capital surplus 资本盈余   \u/=?b  
  C (105)capital turnover 资本周转率   527u d^:  
  C (106)card 记录卡   '7]9q#{su  
  C (107)cash 现金   sWq}/!@&  
  C (108)cash account 现金账户   FGo)] U  
  C (109)cash book 现金账薄   grd fR`3  
  C (110)cash cow 金牛产品   nwDW<J{f|U  
  C (111)cash flow 现金流量   Ko0T[TNkh  
  C (112)cash discounted 现金贴现   e 7Sg-NWV  
  C (113)cash flow budget 现金流量预算   .p~.S&)  
  C (114)cash flow statement 现金流量表   dKPx3Y'  
  C (115)cash ledger 现金分类账   Yk7^?W  
  C (116)cash limit 现金限额   `1 Tg8  
  C (117)CCA 现时成本会计   > LU !Z  
  C (118)center 中心   \3t)7.:4  
  C (119)changeover time 变更时间   ?G5,x  
  C (120)chartered entity 特许经济个体   |z)7XK  
  C (121)cheque 支票   _2})URU< S  
  C (122)cheque register 支票登记薄   Pi[(xD8  
  C (123)coin analysis 零钱分类   @<1T&X{Z!  
  C (124)classification 分类   z)&&Ym#  
  C (125)clock card 工时卡   NA$ODK -  
  C (126)code 代码   i,y{*xBT  
  C (127)commitment accounting 承诺确认会计   ${U H!n{  
  C (128)common cost 共同成本    %8" Aq  
  C (129)company limited byguarantee 有限担保责任公司   @j r$4pM?  
C (130)company limited shares 股份有限公司   Kku@!lv  
  C (131)competitive position 竞争能力状况   7ws[Rp8  
  C (132)concept 概念   S.fb[gI]  
  C (133)conglomerate 跨行业企业   0te[i*G  
  C (134)consistency concept 一致性概念   *^%ohCU i  
  C (135)consolidated accounts 合并报表   !`dn# j  
  C (136)consolidation accounting 合并会计   VB+y9$Y'  
  C (137)consortium 财团   WODgG@w  
  C (138)contingency plan 应急计划   Dd,]Y}P  
  C (139)contingent liabilities 或有负债   )]JQlm:H  
  C (140)continuous operation 连续生产   .!1E7\  
  C (141)contra 抵消   04E#d.o '  
  C (142)contract cost 合同成本   ,5|@vW2@u  
  C (143)contract costing 合同成本计算   E-#}.}i5  
  C (144)contribution 贡献毛益   'p,54<e  
  C (145)contribution centre 贡献中心   o l+*Oe  
  C (146)contribution chart 贡献图   i~*#z&4A+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   DM ! B@  
  C (148)contribution to salesration 贡献毛益对销售比率   F)tcQO"G  
  C (149)control 控制   k?Iq 6  
  C (150)control account 控制帐户   OWHHN<  
  C (151)control limits 控制限度   >uz3 O?z P  
  C (152)controllability concept 可控制概念   Z1+1>|-iW  
  C (153)controllable cost 可控制成本   #$-`+P  
  C (154)conversion cost 加工成本   -sk!XWW+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   j{NcDe pLn  
  C (156)corporate appraisal 公司评估   yKOC1( ~  
  C (157)corporate planning 公司计划   NFb<fD[C  
  C (158)corporate social reporting 公司社会报告   I6 Q { Axy  
  C (159)corporation 股份公司   1&YkRCn0  
  C (160)cost 成本   ca$K)=cDW  
  C (161)cost account 成本帐户   Ivc/g,  
  C (162)cost accounting 成本会计   D +9l$**a  
  C (163)cost accounting manual 成本手册   * @'N/W/8  
  C (164)cost accounts calendar 成本报表的日历时间   >VvA&p71b  
  C (165)cost adjustment 成本调整   yUFT9bD  
  C (166)cost allocation 成本分配   D3;#:  
  C (167)cost apportionment 成本分摊   kCU (Hi`Q  
  C (168)cost attribution 成本归属   $+[ v17lF  
  C (169)cost audit 成本审计   8}!WJ2[R  
  C (170)cost behaviour 成本性态   iXuSFman  
  C (171)cost benefit analysis 成本效益分析   vHx[:vuq:  
  C (172)cost center 成本中心   b(:U]> J  
  C (173)cost driver 成本动因
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