论坛风格切换切换到宽版
  • 1700阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
\,[Qg#W$u  
NaG1j+LN  
注会《审计》英语常用词汇 R+gh 2 6e  
o&g=Z4jj<  
5wRDH1z@{  
  1.audit   审计  ;e()|  
  2.attestation   鉴证 ag14omM-  
  3.credibility   可信赖程度 O?D*<rwD  
  4.audit of financial statements 财务报表审计 1;SW% \M  
  5.agreed-upon procedures 执行商定程序 w48T?  
  6.high levels of assurance 高水平保证 0 '~Jr\4  
  7.compilation 编制 j)C%zzBu(  
  8.reliability 可靠性 :cG_aO kid  
  9.relevance 相关性 Lh"Je-x<<  
  10.professional skepticism 职业谨慎 4eYj.=I  
  11.objectivity 客观性 @pYAqX2  
  12. professional competence 专业胜任能力 xv's 52x  
  13.Senior/CPA-in-charge 项目经理 KI-E=<zt  
  14.audit engagement letter 业务约定书 R7e`Wn  
  15.recurring audit 连续审计 C#p$YQf  
  16.the client 委托人 }Nl- 3I.S^  
  17.change CPA 更换注册会计 QgEG%YqB  
  18.the existing CPA 现任注册会计师 zkI\ji  
  19.the successor CPA 后任注册会计师 ?nB).fc  
  20.the preceding CPA前任注册会计师 Dq*>+1eW2  
  21.issue the audit report 出具审计报告 :Py/d6KK  
  22.expert 专家 /Y:_qsO1  
  23.the board of directors 董事会 QZ"Lh  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Q)C#)|S  
  25.assess material misstatement risks评估重大错报风险 -#Yg B5  
  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 :bW}*0b-  
  27.a general knowledge of —— 初步了解―――的情况 W&}R7a@:<~  
  28.a more knowledge of—— 进一步了解的情况 P00d#6hPJ  
  29.the prior year‘s working papers 以前年度工作底稿 pJVzT,poh  
  30.minutes of meeting 会议纪要 WHvN6  
  31.business risks 经营风险 . CLiv  
  32.appropriateness 适当性 t}qoIxy)  
  33.accounting estimate 会计估计 n+rAbn5o$  
  34.management representations 管理层声明 b,~4O~z  
  35.going concern assumption 持续经营假设 *r?g&Vw$m  
  36.audit plan 审计计划 !?Z}b.%W  
  37.significant audit areas 重点审计领域 ^;<s"TJ(m)  
  38.error 错误 g/mVd;#o  
  39.fraud舞弊 m!|u{<,R  
  40.modified or additional procedures 修改或追加审计程序 ^lB1- ;ng  
  41.misappropriation of assets 侵占资产 TW Qf2  
  42.transactions without substance 虚假交易 MH'S,^J  
  43.unusual pressures 异常压力 `{N0+n  
  44.the suspected noncompliance 涉嫌存在违法行为 C "<l}  
  45.materialiy 重要性 Od>Ta_  
  46.exceed the materiality level 超过重要性水平 O=MO M  
  47.approach the materiality level 接近重要性水平 ,@/b7BVv  
  48.an acceptably low level 可接受水平 +yVz ) X  
  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 hp%|n :.G  
  50.misstatements or omissions 错报或漏报 Zu_m $Mx  
  51.aggregate 总计 3:Y ZC9  
  52.subsequent events 期后事项 \Z ] <L  
  53.adjust the financial statements 调整财务报表 oS/<)>\Gv  
  54.perform additional audit procedures 实施追加的审计程序 z\oq b) a  
  55.audit risk 审计风险 'vhgR2/  
  56.detection risk 检查风险 s)_7*DY  
  57.inappropriate audit opinion 不适当的审计意见 H-nk\ K<|  
  58.material misstatement 重大的错报 ?< #6=  
  59.tolerable misstatement 可容忍错报 vy,ER<  
  60.the acceptable level of detection risk 可接受的检查风险 x5WFPY$wM  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 AVOzx00U  
  62.simall business 小规模企业 f%an<>j^w  
  63.accounting system 会计系统 TCX*$ac"  
  64.test of control 控制测试 Vu* yEF}  
  65.walk-through test 穿行测试 9<.FwV >  
  66.communication 沟通 LU?X|{z  
  67.flow chart 流程图 zM|d9TS  
  68.reperformance of internal control 重新执行 I$n 0aR6  
  69.audit evidence 审计证据 q<@f3[A  
  70.substantive procedures 实质性程序 5MQD:K2  
  71.assertions 认定 7;5?2)+=6  
  72.esistence 存在 ]chcRc[!  
  73.occurrence 发生 NC>rZS]  
  74.completeness 完整性 {e/12q  
  75.rights and obligations 权利和义务 ']ya_v~e  
  76.valuation and allocation 计价和分摊 .LIEZ^@  
  77.cutoff 截止 ^Gq4Yr  
  78.accuracy 准确性 V);{o>%.K  
  79.classification 分类  fv5'Bl  
  80.inspection 检查 TF} <,aR  
  81.supervision of counting 监盘 Kg VLXI6  
  82.observation 观察 !Z YMks4  
  83.confirmation 函证 %+L:Gm+^g#  
  84.computation 计算 AZ(["kh[  
  85.analytical procedures 分析程序 VSx[{yn  
  86.vouch 核对 J*-m!0 5  
  87.trace 追查 6m_Y%&   
  88.audit sampling 审计抽样 7Wmk"gp  
  89.error 误差 `pn]jpW9  
  90.expected error 预期误差 X)e6Y{vO  
  91.population 总体 6Hi3h{  
  92.sampling risk 抽样风险 -n?|,cO  
  93.non- sampling risk 非抽样风险 z\pT nteO  
  94.sampling unit 抽样单位 m >x.4aO1  
  95.statistical sampling 统计抽样 5,:>.LRA  
  96.tolerable error 可容忍误差 KqP! ={>"  
  97.the risk of under reliance 信赖不足风险 ^+F@KXn L  
  98.the risk of over reliance 信赖过度风险 V()s! w  
  99.the risk of incorrect rejection 误拒风险 ~%qHJ4C  
  100. the risk of incorrect acceptance 误受风险 S`8 h]vX  
  101.working trial balance 试算平衡表 -;a}'1HOE  
  102.index and cross-referencing 索引和交叉索引 =<YG0K  
  103.cash receipt 现金收入 D?44:'x+-  
  104.cash disbursement 现金支出 B[Fx2r`0  
  105.bank statement 银行对账单 MH.,dB&  
  106.bank reconciliation 银行存款余额调节表 k:Da+w_'1  
  107.balance sheet date 资产负债表日 gGxgU$`#c  
  108.net realizable value 可变现净值 f$Nz).(  
  109.storeroom 仓库 &{!FE`ZC_  
  110.sale invoice 销售发票 6H+gF XIv  
  111.price list 价目表 "o*(i7T=n  
  112.positive confirmation request 积极式询证函 X ~*1  
  113.negative confirmation request 消极式询证函 XpJT /&4  
  114.purchase requisition 请购单 EoD;'+d  
  115.receiving report 验收报告 Zgkk%3'^'  
  116.gross margin 毛利 D.kLx@Z  
  117.manufacturing overhead 制造费用 x~j>Lvw L  
  118.material requisition 领料单 'H`aQt+  
  119.inventory-taking 存货盘点 ]OL O~2j  
  120.bond certificate 债券 Rb Jl;  
  121.stock certificate 股票 3lcd:=  
  122.audit report 审计报告 -GLI$_lLF  
  123.entity 被审计单位 kl4FVZof  
  124.addressee of the audit report 审计报告的收件人 &|'1.^f@;E  
  125.unqualified opinion 无保留意见 5D8V)i  
  126.qualified opinion 保留意见 H5'/i;  
  127.disclaimer of opinion 无法表示意见 _Jx.?8  
  128.adverse opinion 否定意见
X!ZUR^  
OBqaf )W  
A (1)ABC 作业基础成本计算   KhIg  
  A (2)absorbed overhead 已吸收制造费用 y2;uG2IS_g  
  A (3)absorption costing 吸收成本计算 Qh<_/ X?  
  A (4)account 账户,报表   0-M.>fwZ=  
  A (5)accounting postulate 会计假设   W& #Ps6) 8  
  A (6)accounting series release 会计公告文件   ekND>Qjj  
  A (7)accounting valuation 会计计价   VI: !#  
  A (8)account sale 承销清单 9_)*b  
  A (9)accountability concept 经营责任概念   cK%Sty'8+  
  A (10)accountancy 会计职业   u|&"l  
  A (11)accountant 会计师   f]W$4f {  
  A (12)accounting 会计   vnwS &;-k~  
  A (13)agency cost 代理成本   &\#If:  
  A (14)accounting bases 会计基础   KV0M^B|W  
  A (15)accounting manual 会计手册   BF{v0Z0/}k  
  A (16)accounting period 会计期间   HR]*75}e  
  A (17)accounting policies 会计方针   h)fJ2]JW8W  
  A (18)accounting rate of return 会计报酬率   =Y Je\745  
  A (19)accounting reference date 会计参照日   f40xS7-Q0  
  A (20)accounting reference period 会计参照期间   LfOXgn\  
  A (21)accrual concept 应计概念   [vh&o-6  
  A (22)accrual expenses 应计费用   8;K'7 7h  
  A (23)acid test ration 速动比率(酸性测试比率)   |(G^3+5Uwm  
  A (24)acquisition 购置   L lOUK2tZ  
  A (25)acquisition accounting 收购会计   P>n}\"z4  
  A (26)activity based accounting 作业基础成本计算   aqJ>l}{  
  A (27)adjusting events 调整事项   Mhp6,JL  
  A (28)administrative expenses 行政管理费   -X BD WV  
  A (29)advice note 发货通知   r#hA kOw  
  A (30)amortization 摊销   1(t{)Z<  
  A (31)analytical review 分析性检查   t 1"-3afe  
  A (32)annual equivalent cost 年度等量成本法   x8 :  
  A (33)annual report and accounts 年度报告和报表   *gF8"0s  
  A (34)appraisal cost 检验成本   3pg_`  
  A (35)appropriation account 盈余分配账户   9>?3FMKdY  
  A (36)articles of association 公司章程细则   ]yI~S(  
  A (37)assets 资产   :'p+Ql~c  
  A (38)assets cover 资产保障   Mtxn@m{i;"  
  A (39)asset value per share 每股资产价值   6+`+$s0  
  A (40)associated company 联营公司   J:WO %P=Q  
  A (41)attainable standard 可达标准   7bJAO J'_  
s\&qvL1D  
 A (42)attributable profit 可归属利润   C] H'z  
  A (43)audit 审计   0*$?=E  
  A (44)audit report 审计报告   &(&5ao)5  
  A (45)auditing standards 审计准则   N~Zcrt_D  
  A (46)authorized share capital 额定股本   <g9@iUOI  
  A (47)available hours 可用小时   [C_Dv- d  
  A (48)avoidable costs 可避免成本 H|@R+  
  B (49)back-to-back loan 易币贷款   Z ,4G'[d  
  B (50)backflush accounting 倒退成本计算   kq +`.  
  B (51)bad debts 坏帐   X|] &K  
  B (52)bad debts ratio 坏帐比率   J R>v  
  B (53)bank charges 银行手续费   gLp7<gx6  
  B (54)bank overdraft 银行透支   X'[93 C|K  
  B (55)bank reconciliation 银行存款调节表   ,Hq*z c c  
  B (56)bank statement 银行对账单   5}-e9U  
  B (57)bankruptcy 破产   U4PnQ K,  
  B (58)basis of apportionment 分摊基础   o m9zb&{tu  
  B (59)batch 批量   +2X q +P  
  B (60)batch costing 分批成本计算   HYqDaRn  
  B (61)beta factor B(市场)风险因素   Ek#?B6s  
  B (62)bill 账单   4l)Q  
  B (63)bill of exchange 汇票   N-C=O  
  B (64)bill of landing 提单   U42B( ow  
  B (65)bill of materials 用料预计单   %#gHa  
  B (66)bill payable 应付票据   En&`m  
  B (67)bill receivable 应收票据   Zq[aC0%+  
  B (68)bin card 存货记录卡   M{)7C,'  
  B (69)bonus 红利   0=g~ozEW&  
  B (70)book-keeping 薄记   V'n4iM  
  B (71)Boston classification 波士顿分类   jbrx)9Z+%  
  B (72)breakeven chart 保本图   (c3%rM m]  
  B (73)breakeven point 保本点   +2&+Gh.h  
  B (74)breaking-down time 复位时间   Dx:2/"v  
  B (75)budget 预算   Wbra*LNU  
  B (76)budget center 预算中心   qC|$0  
  B (77)budget cost allowance 预算成本折让   0{0A,;b  
  B (78)budget manual 预算手册   Cx,)$!1  
  B (79)budget period 预算期间   QVEGd"WvvO  
  B (80)budgetary control 预算控制   -`d9dJ dB  
  B (81)budgeted capacity 预算生产能力   Fqr}zR)  
  B (82)burden 制造费用   ~:Pu Kx  
  B (83)business center 经营中心   (A<'{J#5,  
  B (84)business entity 营业个体   :Ca]/]]  
  B (85)business unit 经营单位   >S]_{pb  
 B (86)buy-out management 管理性购买产权   8AX+s\N  
  B (87)by-product 副产品 i7 *cpNPO  
  C (88)called-up share capital 催缴股本   E 0k1yA  
  C (89)capacity 生产能力   4I %/}+Q  
  C (90)capacity ratios 生产能力比率   yKy07<Gr>  
  C (91)capital 资本   Zcq 4?-&  
  C (92)capital assets pricing model资本资产计价模式   f*uD9l%/  
  C (93)capital commitment 承诺资本   iD/r8_}  
  C (94)capital employed 已运用的资本   'OERW|BO  
  C (95)capital expenditure 资本支出   4pkTOQq_tQ  
  C (96)capital expenditureauthorization 资本支出核准   (K"8kQLY  
  C (97)capital expenditure control 资本支出控制   Gd= l{~  
  C (98)capital expenditure proposal资本支出申请   BkO)hze  
  C (99)capital funding planning 资本基金筹集计划   Q|3SYJf  
  C (100)capital gain 资本收益   ~C;1}P%9x  
  C (101)capital investment appraisal资本投资评估   F~qiNV  
  C (102)capital maintenance 资本保全   CHZjK(a  
  C (103)capital resource planning 资本资源计划   ptcG:  
  C (104)capital surplus 资本盈余   F| ib=_)3  
  C (105)capital turnover 资本周转率   'J0Erk8(  
  C (106)card 记录卡   Xfq]vQ/{  
  C (107)cash 现金   ?n]e5R(cj  
  C (108)cash account 现金账户   !uno!wUIYd  
  C (109)cash book 现金账薄   c2$&pZ M  
  C (110)cash cow 金牛产品   #!h +K"wX  
  C (111)cash flow 现金流量   hhZU E]  
  C (112)cash discounted 现金贴现   "-tTN  
  C (113)cash flow budget 现金流量预算   L.]mC !  
  C (114)cash flow statement 现金流量表   uI'g] 18Hi  
  C (115)cash ledger 现金分类账   X*cf|g  
  C (116)cash limit 现金限额   1!;}#m7v  
  C (117)CCA 现时成本会计   Gkfc@[Z V  
  C (118)center 中心   Nvef+L,v  
  C (119)changeover time 变更时间   wd=xs7Dz<p  
  C (120)chartered entity 特许经济个体   &;V3[ *W"  
  C (121)cheque 支票   +.p$Yi`  
  C (122)cheque register 支票登记薄   CYxrKW l:'  
  C (123)coin analysis 零钱分类   REmD*gf  
  C (124)classification 分类   9gz" r  
  C (125)clock card 工时卡   &dC #nw  
  C (126)code 代码   N%2UL&w#B  
  C (127)commitment accounting 承诺确认会计   H=7z d|W  
  C (128)common cost 共同成本   _`Abz2s  
  C (129)company limited byguarantee 有限担保责任公司   -6()$cl}0  
C (130)company limited shares 股份有限公司   gUrb&#\X  
  C (131)competitive position 竞争能力状况   hVfiF  
  C (132)concept 概念   B-OuBS,fwC  
  C (133)conglomerate 跨行业企业   }PR^Dj.  
  C (134)consistency concept 一致性概念   ? 77ye  
  C (135)consolidated accounts 合并报表   $B iG7,[#  
  C (136)consolidation accounting 合并会计   yL&_>cV  
  C (137)consortium 财团   HxVQeyOR  
  C (138)contingency plan 应急计划   :EUV#5V.  
  C (139)contingent liabilities 或有负债   I)-u)P?2x  
  C (140)continuous operation 连续生产   ]/d4o  
  C (141)contra 抵消   $LPu_F J  
  C (142)contract cost 合同成本   jaoGm$o>"F  
  C (143)contract costing 合同成本计算   Wv   
  C (144)contribution 贡献毛益   AlQ!Q)y<@  
  C (145)contribution centre 贡献中心   @QAyXwp  
  C (146)contribution chart 贡献图   J)l]<##  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   h=3156M  
  C (148)contribution to salesration 贡献毛益对销售比率   x+O}RD*G  
  C (149)control 控制   '9,14e6   
  C (150)control account 控制帐户   v!;E1  
  C (151)control limits 控制限度   (VPT% l6  
  C (152)controllability concept 可控制概念   GQ-o wH]  
  C (153)controllable cost 可控制成本   6g , U+~  
  C (154)conversion cost 加工成本   h&!k!Su3#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X-Sso9/q.  
  C (156)corporate appraisal 公司评估   t;DZ^Z"{  
  C (157)corporate planning 公司计划   AJ;Y Nb  
  C (158)corporate social reporting 公司社会报告   k?.HW?=zy  
  C (159)corporation 股份公司   C { }s  
  C (160)cost 成本   mf26AIlkQ  
  C (161)cost account 成本帐户   dkV%Pyj  
  C (162)cost accounting 成本会计   (u]ajT  
  C (163)cost accounting manual 成本手册   zXB]Bf3TH  
  C (164)cost accounts calendar 成本报表的日历时间   z]k =sk   
  C (165)cost adjustment 成本调整   ]|q\^k)JU  
  C (166)cost allocation 成本分配   B[ f{Ys  
  C (167)cost apportionment 成本分摊   c;w~-7Q*|  
  C (168)cost attribution 成本归属   mI=^7 'Mk  
  C (169)cost audit 成本审计   (BC3[R@/l  
  C (170)cost behaviour 成本性态   JlsRP  
  C (171)cost benefit analysis 成本效益分析   Rk PY@>  
  C (172)cost center 成本中心   sz.(_{5!  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个