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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 %V<F<  
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  1.audit   审计 '6.>Wdd  
  2.attestation   鉴证 zJuRth)(,  
  3.credibility   可信赖程度 2 ]DCF  
  4.audit of financial statements 财务报表审计 &ap`}^8pM  
  5.agreed-upon procedures 执行商定程序 V3 _b!  
  6.high levels of assurance 高水平保证 9!xD~(Kr  
  7.compilation 编制 6}i&6@Snq?  
  8.reliability 可靠性 &J;H@d||  
  9.relevance 相关性 !M]%8NTt2  
  10.professional skepticism 职业谨慎 ZO%fS'n  
  11.objectivity 客观性 jW1YTQ  
  12. professional competence 专业胜任能力 0/SC  
  13.Senior/CPA-in-charge 项目经理 cbh#E)[ '  
  14.audit engagement letter 业务约定书 xOV A1p b,  
  15.recurring audit 连续审计 iFnOl*TC  
  16.the client 委托人 W7TXI~7  
  17.change CPA 更换注册会计 ,a9D~i 9R  
  18.the existing CPA 现任注册会计师 oP=T6PX~l  
  19.the successor CPA 后任注册会计师 J)$&z*!  
  20.the preceding CPA前任注册会计师 VA=#0w  
  21.issue the audit report 出具审计报告 e+F}9HR 7  
  22.expert 专家 o%Uu.P  
  23.the board of directors 董事会 O$"bd~X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4/HY[FT  
  25.assess material misstatement risks评估重大错报风险 ~tg1N^]kV  
  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 CQBT::  
  27.a general knowledge of —— 初步了解―――的情况 H]tSb//qc  
  28.a more knowledge of—— 进一步了解的情况 1Nl&4YLO  
  29.the prior year‘s working papers 以前年度工作底稿 \'; t*  
  30.minutes of meeting 会议纪要 @)OnIQN~  
  31.business risks 经营风险 Q\o$**+{  
  32.appropriateness 适当性 Evr2|4|O~  
  33.accounting estimate 会计估计 Dm|gSv8d,  
  34.management representations 管理层声明 Th7wP:iDP  
  35.going concern assumption 持续经营假设 W$JY M3!  
  36.audit plan 审计计划 `z3|M#r\;  
  37.significant audit areas 重点审计领域 :k ME  
  38.error 错误 6K4`;  
  39.fraud舞弊 ~A[YnJYA#  
  40.modified or additional procedures 修改或追加审计程序 u}-d7-=  
  41.misappropriation of assets 侵占资产 zdLVxL>87  
  42.transactions without substance 虚假交易 -GDV[Bg  
  43.unusual pressures 异常压力 q)K-vt)98  
  44.the suspected noncompliance 涉嫌存在违法行为 i O%Zd[  
  45.materialiy 重要性 k_*XJ<S!Y  
  46.exceed the materiality level 超过重要性水平 I%;Rn:zl  
  47.approach the materiality level 接近重要性水平 j<l#qho{h  
  48.an acceptably low level 可接受水平 < -Hs<T|tW  
  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 LKR==;qn  
  50.misstatements or omissions 错报或漏报 wUZQB1$F  
  51.aggregate 总计 ,_.@l+BM.  
  52.subsequent events 期后事项 0(Y%,q  
  53.adjust the financial statements 调整财务报表 @9_nwf~X4  
  54.perform additional audit procedures 实施追加的审计程序 [<D+p qh  
  55.audit risk 审计风险 ",~ b2]ym  
  56.detection risk 检查风险 zQL!(2  
  57.inappropriate audit opinion 不适当的审计意见 r+p@X  
  58.material misstatement 重大的错报 9nng}em>.  
  59.tolerable misstatement 可容忍错报 QO5OnYh  
  60.the acceptable level of detection risk 可接受的检查风险 X+`ddX  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4r_!>['`"  
  62.simall business 小规模企业 \3%W_vU_  
  63.accounting system 会计系统 /{fZH,!L  
  64.test of control 控制测试 P<>[e9|  
  65.walk-through test 穿行测试 Fy 4Tvg  
  66.communication 沟通 I$aXnd6)  
  67.flow chart 流程图 Q?* nuE  
  68.reperformance of internal control 重新执行 qxf+#  
  69.audit evidence 审计证据 :FoO Q[Q  
  70.substantive procedures 实质性程序 %$/=4f.j  
  71.assertions 认定 6PiEa(  
  72.esistence 存在 CCuxC9i7  
  73.occurrence 发生 }7iUagN  
  74.completeness 完整性 nnfY$&3A  
  75.rights and obligations 权利和义务 #C"7 l6'a  
  76.valuation and allocation 计价和分摊 T1lXYhAWS  
  77.cutoff 截止 Xy[}Gp  
  78.accuracy 准确性 -`-ACWeNV  
  79.classification 分类 a4yOe*Ak,F  
  80.inspection 检查 f|X[gL,B  
  81.supervision of counting 监盘 d>^~9X  
  82.observation 观察 AU0$A403  
  83.confirmation 函证 {udrT"h  
  84.computation 计算 ^Lsc`<xC  
  85.analytical procedures 分析程序 Vn)%C_-]A  
  86.vouch 核对 V)2"l"Kt  
  87.trace 追查 OF-E6bc  
  88.audit sampling 审计抽样 M{*kB2jr  
  89.error 误差 'GrRuT<  
  90.expected error 预期误差 jz %;4e~t  
  91.population 总体 K{|w 43>D  
  92.sampling risk 抽样风险 IKvd!,0xf  
  93.non- sampling risk 非抽样风险 "w;08TX8  
  94.sampling unit 抽样单位 ;JAK[o8i  
  95.statistical sampling 统计抽样 |$M@09,F"  
  96.tolerable error 可容忍误差 CI IY|DI`l  
  97.the risk of under reliance 信赖不足风险 e-~hS6p(  
  98.the risk of over reliance 信赖过度风险 kclp}  
  99.the risk of incorrect rejection 误拒风险 ah 4kA LO  
  100. the risk of incorrect acceptance 误受风险 buRhQ"  
  101.working trial balance 试算平衡表 ~af8p {  
  102.index and cross-referencing 索引和交叉索引 F\;2 i:(  
  103.cash receipt 现金收入 e%pu.q\gK  
  104.cash disbursement 现金支出 j -#E?&2  
  105.bank statement 银行对账单 ';_1rh   
  106.bank reconciliation 银行存款余额调节表 o(:{InpV%A  
  107.balance sheet date 资产负债表日 7Aqn[1{_O  
  108.net realizable value 可变现净值 W5pn;u- sz  
  109.storeroom 仓库 ex.+'m<g  
  110.sale invoice 销售发票 dI!8S  
  111.price list 价目表 M#ZT2~+CT  
  112.positive confirmation request 积极式询证函 S<V-ZV&_:U  
  113.negative confirmation request 消极式询证函 >+L7k^[,0  
  114.purchase requisition 请购单 ]GcV0&|  
  115.receiving report 验收报告 37#cx)p^f  
  116.gross margin 毛利 T]^?l  
  117.manufacturing overhead 制造费用 KCE=|*6::|  
  118.material requisition 领料单 HB%K|&!+  
  119.inventory-taking 存货盘点 uG4$2  
  120.bond certificate 债券 >Q&CgGpW$  
  121.stock certificate 股票 0%/,>IR>r  
  122.audit report 审计报告 yGRR8F5>(  
  123.entity 被审计单位 u',b1 3g(  
  124.addressee of the audit report 审计报告的收件人 Z?-;.G*  
  125.unqualified opinion 无保留意见 { AFf:[G  
  126.qualified opinion 保留意见 {JXf*IJ  
  127.disclaimer of opinion 无法表示意见 nZ~kZ |VS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   p*Xix%#6  
  A (2)absorbed overhead 已吸收制造费用 18jJzYawh  
  A (3)absorption costing 吸收成本计算  +.=1^+a  
  A (4)account 账户,报表   L"4]Tm>zq  
  A (5)accounting postulate 会计假设   5~QhX22  
  A (6)accounting series release 会计公告文件   nkTYWw  
  A (7)accounting valuation 会计计价   Ha?G=X  
  A (8)account sale 承销清单 X2LV&oi  
  A (9)accountability concept 经营责任概念   VXA[ TIqp  
  A (10)accountancy 会计职业   ]{<saAmJC  
  A (11)accountant 会计师   emA.{cVr!  
  A (12)accounting 会计   rjXnDh]MC  
  A (13)agency cost 代理成本   XJc ,uj7  
  A (14)accounting bases 会计基础   ,}KwP*:Z  
  A (15)accounting manual 会计手册   I,]J=xi  
  A (16)accounting period 会计期间   7"#f!.E  
  A (17)accounting policies 会计方针   ><cU7 ja[^  
  A (18)accounting rate of return 会计报酬率   M%3Wy"YQ,n  
  A (19)accounting reference date 会计参照日   +N7"EROc  
  A (20)accounting reference period 会计参照期间   ?HV}mS[t  
  A (21)accrual concept 应计概念   S.1( 3j*  
  A (22)accrual expenses 应计费用   6s5yyy=L%~  
  A (23)acid test ration 速动比率(酸性测试比率)   wE?CvL  
  A (24)acquisition 购置   s"q=2i  
  A (25)acquisition accounting 收购会计   #,TELzUVE  
  A (26)activity based accounting 作业基础成本计算   fa4=h;>a+  
  A (27)adjusting events 调整事项   ZvH?3Jy  
  A (28)administrative expenses 行政管理费   *Z >  
  A (29)advice note 发货通知   *U_S1>0n  
  A (30)amortization 摊销   g>_OuQ|c  
  A (31)analytical review 分析性检查   &~'S)Nun  
  A (32)annual equivalent cost 年度等量成本法   >otJF3zw   
  A (33)annual report and accounts 年度报告和报表   j|mv+O  
  A (34)appraisal cost 检验成本   Yh$fQ:yi\&  
  A (35)appropriation account 盈余分配账户   ';Nu&D#Ph  
  A (36)articles of association 公司章程细则   `UQEXoB)  
  A (37)assets 资产   W tVf wC_  
  A (38)assets cover 资产保障   &8n?  
  A (39)asset value per share 每股资产价值   zSKKr?{  
  A (40)associated company 联营公司   JYQ.EAsr!  
  A (41)attainable standard 可达标准   68p R:  
] opto  
 A (42)attributable profit 可归属利润   AX;c}0g  
  A (43)audit 审计   m<3w^mww  
  A (44)audit report 审计报告   Kr]z]4.d@  
  A (45)auditing standards 审计准则   J+|/-{g  
  A (46)authorized share capital 额定股本   Wxn#Rk#>  
  A (47)available hours 可用小时   z+ ZG1\  
  A (48)avoidable costs 可避免成本 t3a#%'Dv  
  B (49)back-to-back loan 易币贷款   hl<y4y&|  
  B (50)backflush accounting 倒退成本计算   ws[/  
  B (51)bad debts 坏帐   'BhwNuW\"  
  B (52)bad debts ratio 坏帐比率   O:I Q!mzV5  
  B (53)bank charges 银行手续费   cJ2PI  
  B (54)bank overdraft 银行透支   (0R2T"/  
  B (55)bank reconciliation 银行存款调节表   H{%H^t>  
  B (56)bank statement 银行对账单   j`9Qzi1  
  B (57)bankruptcy 破产   7h`^N5H.q  
  B (58)basis of apportionment 分摊基础   ^KbL , T  
  B (59)batch 批量   A? r^V2+j  
  B (60)batch costing 分批成本计算   d8o ewkiR  
  B (61)beta factor B(市场)风险因素   ^BiP LQ   
  B (62)bill 账单   XXm'6xD-  
  B (63)bill of exchange 汇票   5z Kqb  
  B (64)bill of landing 提单   ,rai%T/rL  
  B (65)bill of materials 用料预计单   c]NN'9G!{  
  B (66)bill payable 应付票据   #x)8f3I  
  B (67)bill receivable 应收票据   Mg\TH./Y:  
  B (68)bin card 存货记录卡   l `R KqT+  
  B (69)bonus 红利   "mA1H]r3  
  B (70)book-keeping 薄记   `XgFga)  
  B (71)Boston classification 波士顿分类   PS}73Y#  
  B (72)breakeven chart 保本图   n}q$f|4!  
  B (73)breakeven point 保本点   zN")elBi  
  B (74)breaking-down time 复位时间   9@'4P  
  B (75)budget 预算   TF2KZL#A|  
  B (76)budget center 预算中心   +GeWg` \=  
  B (77)budget cost allowance 预算成本折让   h/?6=D{  
  B (78)budget manual 预算手册   T,OS0;7O  
  B (79)budget period 预算期间   :j,}{)5=  
  B (80)budgetary control 预算控制   9yL6W'B!  
  B (81)budgeted capacity 预算生产能力   > c:Zx!  
  B (82)burden 制造费用   +?AW>&68y  
  B (83)business center 经营中心   3AeH7g4<  
  B (84)business entity 营业个体   J^:n* C  
  B (85)business unit 经营单位   ^{[[Z.&R?  
 B (86)buy-out management 管理性购买产权   ~},W8\C>  
  B (87)by-product 副产品 "V}qf3 qU  
  C (88)called-up share capital 催缴股本   9!#EwPD$#  
  C (89)capacity 生产能力   bo>E"<   
  C (90)capacity ratios 生产能力比率   QC7k~I8  
  C (91)capital 资本   p+Lv=e)0u  
  C (92)capital assets pricing model资本资产计价模式   oY.\)eJ~>  
  C (93)capital commitment 承诺资本   H=<LutnZ  
  C (94)capital employed 已运用的资本   +`}o,z/^  
  C (95)capital expenditure 资本支出   FmD +8=  
  C (96)capital expenditureauthorization 资本支出核准   q.T:0|  
  C (97)capital expenditure control 资本支出控制   th 2<o 5  
  C (98)capital expenditure proposal资本支出申请   & F6C  
  C (99)capital funding planning 资本基金筹集计划   x7$ax79ly  
  C (100)capital gain 资本收益   kOI !~Qk  
  C (101)capital investment appraisal资本投资评估   'RLOV  
  C (102)capital maintenance 资本保全   W.[BPR  
  C (103)capital resource planning 资本资源计划   Y;_T=  L  
  C (104)capital surplus 资本盈余   E1(1E?}!  
  C (105)capital turnover 资本周转率   -_>.f(1  
  C (106)card 记录卡   vD26;S.y[a  
  C (107)cash 现金   T 6HU*(  
  C (108)cash account 现金账户   $5A^'q  
  C (109)cash book 现金账薄   P }Te"Y  
  C (110)cash cow 金牛产品   2 Y+:,ud\  
  C (111)cash flow 现金流量   A[JM4x   
  C (112)cash discounted 现金贴现   OZO b1D  
  C (113)cash flow budget 现金流量预算   ,LUTHWEo"I  
  C (114)cash flow statement 现金流量表   lT,+bU  
  C (115)cash ledger 现金分类账   8zmv 5trt  
  C (116)cash limit 现金限额   n)RM+g  
  C (117)CCA 现时成本会计   KB[QZ`"%!  
  C (118)center 中心   0>@[o8  
  C (119)changeover time 变更时间   G Y-M.|%  
  C (120)chartered entity 特许经济个体   hSMV&Cs  
  C (121)cheque 支票   ri+U0[e3  
  C (122)cheque register 支票登记薄   yL&/m~{s  
  C (123)coin analysis 零钱分类   3.),bm  
  C (124)classification 分类   !^v\^Fc  
  C (125)clock card 工时卡   c<jB6|.=2  
  C (126)code 代码    SFp Q#  
  C (127)commitment accounting 承诺确认会计   'n4u-pM(nB  
  C (128)common cost 共同成本   HJ@5B"  
  C (129)company limited byguarantee 有限担保责任公司   ( 3;`bvYH"  
C (130)company limited shares 股份有限公司    Zi4d]  
  C (131)competitive position 竞争能力状况   . #U}q 7X  
  C (132)concept 概念   "&-C$J5 Id  
  C (133)conglomerate 跨行业企业   \ja `c)x  
  C (134)consistency concept 一致性概念   XeU<^ [  
  C (135)consolidated accounts 合并报表   Kz[BB@[  
  C (136)consolidation accounting 合并会计   -9-fX(I  
  C (137)consortium 财团   >FF1)~  
  C (138)contingency plan 应急计划   mHs:t{ q  
  C (139)contingent liabilities 或有负债   GAp!nix6h  
  C (140)continuous operation 连续生产   MGybGbd  
  C (141)contra 抵消   }4h0bI  
  C (142)contract cost 合同成本   r0btC@Hxy  
  C (143)contract costing 合同成本计算   qd(hQsfqYU  
  C (144)contribution 贡献毛益   ikHOqJ-,m  
  C (145)contribution centre 贡献中心   ;rHz;]si  
  C (146)contribution chart 贡献图   h=[-Er'B  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~6d5zI4\  
  C (148)contribution to salesration 贡献毛益对销售比率   XKSX#cia  
  C (149)control 控制   * nCx[  
  C (150)control account 控制帐户   c<tmj{$  
  C (151)control limits 控制限度   q[c Etp28h  
  C (152)controllability concept 可控制概念   d?7BxYaa  
  C (153)controllable cost 可控制成本   5;Ia$lm=y  
  C (154)conversion cost 加工成本   ";dU-\3M  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fU ={a2  
  C (156)corporate appraisal 公司评估   7\%$>< K  
  C (157)corporate planning 公司计划   `bqzg  
  C (158)corporate social reporting 公司社会报告   #LWg"i  
  C (159)corporation 股份公司   sX'nn   
  C (160)cost 成本   4 z0L ke  
  C (161)cost account 成本帐户   <V S2]13  
  C (162)cost accounting 成本会计   =v 0~[ E4  
  C (163)cost accounting manual 成本手册   zlkW U  
  C (164)cost accounts calendar 成本报表的日历时间   uV77E*+7\  
  C (165)cost adjustment 成本调整   O`(U/?   
  C (166)cost allocation 成本分配   rzT{-DZB[4  
  C (167)cost apportionment 成本分摊   bNs[O22  
  C (168)cost attribution 成本归属   ? s4oDi|:  
  C (169)cost audit 成本审计   8ds}+TtbY  
  C (170)cost behaviour 成本性态   |Puj7Ru  
  C (171)cost benefit analysis 成本效益分析   LyP`{_"CM  
  C (172)cost center 成本中心   ^ItAW$T]F  
  C (173)cost driver 成本动因
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