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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 4)-LlYS_d<  
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  1.audit   审计 t *82^KDU  
  2.attestation   鉴证 LqPn$rZ|$  
  3.credibility   可信赖程度 !Z,h5u\.w  
  4.audit of financial statements 财务报表审计 $Dd IY}  
  5.agreed-upon procedures 执行商定程序 "o`N6@[w ^  
  6.high levels of assurance 高水平保证 )wo'i]#2:  
  7.compilation 编制 G#8HY VF  
  8.reliability 可靠性 ykxjT@[  
  9.relevance 相关性 a{QHv0goG  
  10.professional skepticism 职业谨慎 G{i}z^n  
  11.objectivity 客观性 &n6mXFF#>P  
  12. professional competence 专业胜任能力 'AE)&56  
  13.Senior/CPA-in-charge 项目经理 x1]^].#Eo  
  14.audit engagement letter 业务约定书 KO<Yc`Fs  
  15.recurring audit 连续审计 ddmTMfH  
  16.the client 委托人 Y{B|*[xM  
  17.change CPA 更换注册会计 k+{ -iPm{  
  18.the existing CPA 现任注册会计师 B9/x?Jv1  
  19.the successor CPA 后任注册会计师 }>=k!l{  
  20.the preceding CPA前任注册会计师 YW}q@AY7  
  21.issue the audit report 出具审计报告 |rka/_  
  22.expert 专家 [iwn"e  
  23.the board of directors 董事会 :t8(w>oW  
  24.knowledge of the entity‘ s business 了解被审计单位情况 WQ<J<$$uu  
  25.assess material misstatement risks评估重大错报风险 29 L~SMf  
  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 ~(aQ!!H6  
  27.a general knowledge of —— 初步了解―――的情况 I&U?8  
  28.a more knowledge of—— 进一步了解的情况 QDRSQ[\  
  29.the prior year‘s working papers 以前年度工作底稿 ji="vs=y  
  30.minutes of meeting 会议纪要 O7I:Y85i#O  
  31.business risks 经营风险 AdesR-e$R  
  32.appropriateness 适当性 nKp='>Th  
  33.accounting estimate 会计估计 ^< '5 V)  
  34.management representations 管理层声明 9; H R  
  35.going concern assumption 持续经营假设 mEm znA  
  36.audit plan 审计计划 b{=2#J-  
  37.significant audit areas 重点审计领域 E'?yI' ~=  
  38.error 错误 Igt:M[ /  
  39.fraud舞弊 V]t uc s  
  40.modified or additional procedures 修改或追加审计程序 N0oBtGb  
  41.misappropriation of assets 侵占资产 -~~"}u  
  42.transactions without substance 虚假交易 [h+MA>%!  
  43.unusual pressures 异常压力 k)UF.=$d  
  44.the suspected noncompliance 涉嫌存在违法行为 ^]3Y11sI  
  45.materialiy 重要性 yjaX\Wb[z[  
  46.exceed the materiality level 超过重要性水平 6e(|t2^  
  47.approach the materiality level 接近重要性水平 !5wm9I!5^  
  48.an acceptably low level 可接受水平 A,{X<mLFb  
  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 _(&^M[O  
  50.misstatements or omissions 错报或漏报  $J>GCY  
  51.aggregate 总计 s"#JBw\7  
  52.subsequent events 期后事项  /L'r L  
  53.adjust the financial statements 调整财务报表  ~Jrtm7  
  54.perform additional audit procedures 实施追加的审计程序 Q<3=s6@T  
  55.audit risk 审计风险 im_WTZz2P  
  56.detection risk 检查风险 "jH=O(37  
  57.inappropriate audit opinion 不适当的审计意见 s9>f5u?dK  
  58.material misstatement 重大的错报 1T a48  
  59.tolerable misstatement 可容忍错报 @cA`del  
  60.the acceptable level of detection risk 可接受的检查风险 oA%8k51>~K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 0tv"tA;  
  62.simall business 小规模企业 5:6as^i:b  
  63.accounting system 会计系统 dR<sBYo  
  64.test of control 控制测试 3zo]*6p0  
  65.walk-through test 穿行测试 tT'*Uu5  
  66.communication 沟通 "5"6mw?  
  67.flow chart 流程图 G.OAzA13!t  
  68.reperformance of internal control 重新执行 f^z~{|%l!  
  69.audit evidence 审计证据 _]a8lr+_-  
  70.substantive procedures 实质性程序 I ugYlt  
  71.assertions 认定 o?$kcI4  
  72.esistence 存在 !qsk;Vk7Z  
  73.occurrence 发生 (xf_  
  74.completeness 完整性 _fx0-S*$  
  75.rights and obligations 权利和义务 55MrsiW  
  76.valuation and allocation 计价和分摊 `,gGmh  
  77.cutoff 截止 6ziiV _p  
  78.accuracy 准确性 6:O3>'n  
  79.classification 分类 wYQTG*&h  
  80.inspection 检查 j/`- x  
  81.supervision of counting 监盘 rVgz+'rFD[  
  82.observation 观察 FtXd6)_S  
  83.confirmation 函证 y|f`sBMM  
  84.computation 计算 ,_@C(O  
  85.analytical procedures 分析程序 *{8<4CVv  
  86.vouch 核对 2`hc0 IE  
  87.trace 追查 9 ?a-1  
  88.audit sampling 审计抽样 2?9 FFlX  
  89.error 误差 ,#3u. =IR[  
  90.expected error 预期误差 sVtx h]  
  91.population 总体 -\6nT'P  
  92.sampling risk 抽样风险 DFKFsu8s  
  93.non- sampling risk 非抽样风险 Pj9n`LwM  
  94.sampling unit 抽样单位 J0CEZ  
  95.statistical sampling 统计抽样 l!CW E  
  96.tolerable error 可容忍误差 eSo/1D  
  97.the risk of under reliance 信赖不足风险 hfT HP  
  98.the risk of over reliance 信赖过度风险 B?`n@/  
  99.the risk of incorrect rejection 误拒风险 3mKmd iD  
  100. the risk of incorrect acceptance 误受风险 v'nM=   
  101.working trial balance 试算平衡表 =!u9]3)  
  102.index and cross-referencing 索引和交叉索引 Y^80@MJ  
  103.cash receipt 现金收入 5$Lo]H *  
  104.cash disbursement 现金支出 0vOt. LC/S  
  105.bank statement 银行对账单 ^Yz.,!B[  
  106.bank reconciliation 银行存款余额调节表 u3) Oj7cX  
  107.balance sheet date 资产负债表日 /+2;".  
  108.net realizable value 可变现净值 1T:M?N8J  
  109.storeroom 仓库 `X[L62D  
  110.sale invoice 销售发票 d\C x(Lb[  
  111.price list 价目表 qOy3D~  
  112.positive confirmation request 积极式询证函 8Q&.S)hrN  
  113.negative confirmation request 消极式询证函 '{=dEEi  
  114.purchase requisition 请购单 jY>|>]4X  
  115.receiving report 验收报告 e+jp03m\W  
  116.gross margin 毛利 H%N !;Jz=  
  117.manufacturing overhead 制造费用 F F<xsoZJ  
  118.material requisition 领料单 td!WgL,m  
  119.inventory-taking 存货盘点 l9"4"+?j<  
  120.bond certificate 债券 ^DVj_&~  
  121.stock certificate 股票 7L~LpB  
  122.audit report 审计报告 <Y~?G:v6+  
  123.entity 被审计单位 AffVah2o:  
  124.addressee of the audit report 审计报告的收件人 \l!^6G|c  
  125.unqualified opinion 无保留意见 #U45H.Rz  
  126.qualified opinion 保留意见 8m,PsUp7  
  127.disclaimer of opinion 无法表示意见 62lG,y_L  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   T \%{zz_(  
  A (2)absorbed overhead 已吸收制造费用 %qA@)u53  
  A (3)absorption costing 吸收成本计算 JTbg8b  
  A (4)account 账户,报表   lr SdFJ%  
  A (5)accounting postulate 会计假设   %gj's-!!  
  A (6)accounting series release 会计公告文件   l%"[857  
  A (7)accounting valuation 会计计价   wq &|V  
  A (8)account sale 承销清单 lF-;h{   
  A (9)accountability concept 经营责任概念   !z@QoD  
  A (10)accountancy 会计职业   o('W2Bs-o  
  A (11)accountant 会计师   8B ZTHlUB  
  A (12)accounting 会计   7^$PauAv  
  A (13)agency cost 代理成本   $nN`K*%  
  A (14)accounting bases 会计基础   DVCO( fz  
  A (15)accounting manual 会计手册   Mda~@)7$  
  A (16)accounting period 会计期间   JqWMO!1  
  A (17)accounting policies 会计方针   &4M0 S+.  
  A (18)accounting rate of return 会计报酬率   S%KY%hUt  
  A (19)accounting reference date 会计参照日   yNp  l0 d  
  A (20)accounting reference period 会计参照期间   g-^Cf   
  A (21)accrual concept 应计概念   A*l (0`aWq  
  A (22)accrual expenses 应计费用   ^]mwL)I}  
  A (23)acid test ration 速动比率(酸性测试比率)   H':dLR  
  A (24)acquisition 购置   _nw=^zS  
  A (25)acquisition accounting 收购会计   J }izTI  
  A (26)activity based accounting 作业基础成本计算   x`N _tWZ  
  A (27)adjusting events 调整事项   `P1jg$(eA  
  A (28)administrative expenses 行政管理费   _r!''@B  
  A (29)advice note 发货通知   A:Y] <jt  
  A (30)amortization 摊销   oXw}K((|  
  A (31)analytical review 分析性检查   U9:?d>7  
  A (32)annual equivalent cost 年度等量成本法   <3\t J  
  A (33)annual report and accounts 年度报告和报表   5`mRrEA  
  A (34)appraisal cost 检验成本   c +Pg[1-  
  A (35)appropriation account 盈余分配账户   # Sfz^  
  A (36)articles of association 公司章程细则   i<<NKv8;  
  A (37)assets 资产   :ie7HF  
  A (38)assets cover 资产保障   I#(D.\P  
  A (39)asset value per share 每股资产价值   Bkg/A;H  
  A (40)associated company 联营公司   4ujw/`:/m  
  A (41)attainable standard 可达标准   vUa~PN+Iy  
`q Sfo`  
 A (42)attributable profit 可归属利润   3md yY\+&  
  A (43)audit 审计   [\N,ow,n  
  A (44)audit report 审计报告   >L$g ;(g  
  A (45)auditing standards 审计准则   (Bs0 /C  
  A (46)authorized share capital 额定股本   }9T$XF~  
  A (47)available hours 可用小时   S-[]z*  
  A (48)avoidable costs 可避免成本 F5Ce:+h  
  B (49)back-to-back loan 易币贷款   h>B>t/k?  
  B (50)backflush accounting 倒退成本计算   x:8xGG9  
  B (51)bad debts 坏帐   <d$kGCz  
  B (52)bad debts ratio 坏帐比率   /|] %0B  
  B (53)bank charges 银行手续费   wc-H`S|@  
  B (54)bank overdraft 银行透支   Ko%&~C_  
  B (55)bank reconciliation 银行存款调节表   75vd ]45as  
  B (56)bank statement 银行对账单   S9X~<!]  
  B (57)bankruptcy 破产   %XGwQB$zk8  
  B (58)basis of apportionment 分摊基础   =L~,HS(l,  
  B (59)batch 批量   9ls<Y  
  B (60)batch costing 分批成本计算   Te?UQX7Z}M  
  B (61)beta factor B(市场)风险因素   U(5(0r  
  B (62)bill 账单   b6!?K!imT  
  B (63)bill of exchange 汇票   6L@g]f|Y@  
  B (64)bill of landing 提单   ,lm.~%}P*  
  B (65)bill of materials 用料预计单   k)\Yl`4au  
  B (66)bill payable 应付票据   p1t9s N,  
  B (67)bill receivable 应收票据   P\bW kp0  
  B (68)bin card 存货记录卡   Qg  
  B (69)bonus 红利   PQAN,d  
  B (70)book-keeping 薄记   {xr!H-9ZAA  
  B (71)Boston classification 波士顿分类   ;;BQuG  
  B (72)breakeven chart 保本图   q[]EVs0$ew  
  B (73)breakeven point 保本点   d |Wpub  
  B (74)breaking-down time 复位时间   \XwXs 5"G  
  B (75)budget 预算   K V ^ `  
  B (76)budget center 预算中心   P(fTlrb  
  B (77)budget cost allowance 预算成本折让   aE.T%xR  
  B (78)budget manual 预算手册   ehj&A+Ip  
  B (79)budget period 预算期间    K9   
  B (80)budgetary control 预算控制   &,Dh*)k  
  B (81)budgeted capacity 预算生产能力    8YFfnk  
  B (82)burden 制造费用   (_-<3)q4  
  B (83)business center 经营中心   w C]yE\P1  
  B (84)business entity 营业个体   %t M]|!yw  
  B (85)business unit 经营单位   }_}C ^  
 B (86)buy-out management 管理性购买产权   M9*7r\hqYV  
  B (87)by-product 副产品  En 3Q%  
  C (88)called-up share capital 催缴股本   B&|F9Z6D  
  C (89)capacity 生产能力   k{Yj!C> #  
  C (90)capacity ratios 生产能力比率   k <ds7k1m  
  C (91)capital 资本   {/12.y=)~  
  C (92)capital assets pricing model资本资产计价模式   sJtz{'  
  C (93)capital commitment 承诺资本   msg&~" Z  
  C (94)capital employed 已运用的资本   q.i@Lvu#  
  C (95)capital expenditure 资本支出   e#IED!U  
  C (96)capital expenditureauthorization 资本支出核准   l epR}  
  C (97)capital expenditure control 资本支出控制   yNdtq\h  
  C (98)capital expenditure proposal资本支出申请   pgT{#[=>  
  C (99)capital funding planning 资本基金筹集计划   JE,R [` &  
  C (100)capital gain 资本收益   (i>VJr  
  C (101)capital investment appraisal资本投资评估   c ;`   
  C (102)capital maintenance 资本保全   Oa\!5Pw1  
  C (103)capital resource planning 资本资源计划   ftsr-3!Vm  
  C (104)capital surplus 资本盈余   ":?>6'*1  
  C (105)capital turnover 资本周转率   ohusL9D  
  C (106)card 记录卡   u*`acm S>N  
  C (107)cash 现金   rP,i,1Ar 4  
  C (108)cash account 现金账户   qQ%zSJ?  
  C (109)cash book 现金账薄   L <]j&  
  C (110)cash cow 金牛产品   i{PRj kR  
  C (111)cash flow 现金流量   'R8VCj  
  C (112)cash discounted 现金贴现   NZYtA7  
  C (113)cash flow budget 现金流量预算   3(%hHM7DM  
  C (114)cash flow statement 现金流量表   sxJKu  
  C (115)cash ledger 现金分类账   YnuC<y &p  
  C (116)cash limit 现金限额   LlL\7?_;  
  C (117)CCA 现时成本会计   j,eeQ KH  
  C (118)center 中心   Ta?#o  
  C (119)changeover time 变更时间   Y&`Vs(  
  C (120)chartered entity 特许经济个体   Q piv,n  
  C (121)cheque 支票   ovzIJbf  
  C (122)cheque register 支票登记薄   sIdo(`8$  
  C (123)coin analysis 零钱分类   ]oP2T:A  
  C (124)classification 分类   b,/fz6 {N  
  C (125)clock card 工时卡   kx3H}od]  
  C (126)code 代码   MX6*waQ-<  
  C (127)commitment accounting 承诺确认会计   jfZ(5Qu3.H  
  C (128)common cost 共同成本   eV^@kI4  
  C (129)company limited byguarantee 有限担保责任公司   7J./SBhB  
C (130)company limited shares 股份有限公司   PTIC2  
  C (131)competitive position 竞争能力状况   , %mTKOs  
  C (132)concept 概念   lYT}Nc4"="  
  C (133)conglomerate 跨行业企业   vlIet$ k  
  C (134)consistency concept 一致性概念   3SVI|A5(d  
  C (135)consolidated accounts 合并报表   akgXI^K  
  C (136)consolidation accounting 合并会计   r vVU5zA4H  
  C (137)consortium 财团   6 +^V  
  C (138)contingency plan 应急计划   #*,Jqr2f  
  C (139)contingent liabilities 或有负债   l@4hBq  
  C (140)continuous operation 连续生产    S20x  
  C (141)contra 抵消   )-|A|1Uo  
  C (142)contract cost 合同成本   NWNH)O@  
  C (143)contract costing 合同成本计算   B o.x  
  C (144)contribution 贡献毛益   j[m\;3Sp  
  C (145)contribution centre 贡献中心   D}px=?  
  C (146)contribution chart 贡献图   3 =@7:4 A  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   2GXAq~h@  
  C (148)contribution to salesration 贡献毛益对销售比率   Wt()DG|[  
  C (149)control 控制   _A kc7"  
  C (150)control account 控制帐户   zA9N<0[]o  
  C (151)control limits 控制限度   F*>:~'%  
  C (152)controllability concept 可控制概念   26>e0hBh&  
  C (153)controllable cost 可控制成本   `r'q(M  
  C (154)conversion cost 加工成本   ;gy_Qf2U  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6Bmv1n[X^h  
  C (156)corporate appraisal 公司评估   HI#}M|4n  
  C (157)corporate planning 公司计划   -]~U_J]  
  C (158)corporate social reporting 公司社会报告   ;5ugnVXu  
  C (159)corporation 股份公司   5&v' aiWK  
  C (160)cost 成本   )NRY9\H  
  C (161)cost account 成本帐户   {}N*e"<O  
  C (162)cost accounting 成本会计   $@Zb]gavt?  
  C (163)cost accounting manual 成本手册   `hM`bcS  
  C (164)cost accounts calendar 成本报表的日历时间   ,f0cy\.?  
  C (165)cost adjustment 成本调整   MA.1t  
  C (166)cost allocation 成本分配    9~ajEs  
  C (167)cost apportionment 成本分摊   MG[?C2KA/  
  C (168)cost attribution 成本归属   JxiLjvIq  
  C (169)cost audit 成本审计   8\!0yM#yK  
  C (170)cost behaviour 成本性态   R}llj$?  
  C (171)cost benefit analysis 成本效益分析   qc|;qPj   
  C (172)cost center 成本中心   EyI 9$@4  
  C (173)cost driver 成本动因
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