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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  G LL,  
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  1.audit   审计 r9@W8](\  
  2.attestation   鉴证 }(dhXOf\q  
  3.credibility   可信赖程度 `Y/DttjL  
  4.audit of financial statements 财务报表审计 `w]=x e  
  5.agreed-upon procedures 执行商定程序 C]-Z+9Vvv  
  6.high levels of assurance 高水平保证 L!DP*XDp  
  7.compilation 编制 Y ,B0=}  
  8.reliability 可靠性 iU{F\>  
  9.relevance 相关性 T<DQi  
  10.professional skepticism 职业谨慎 y-{^L`%Mk  
  11.objectivity 客观性 m"~$JA u  
  12. professional competence 专业胜任能力 9>qR6k ?  
  13.Senior/CPA-in-charge 项目经理 T?)?"b\qz  
  14.audit engagement letter 业务约定书 <r,l  
  15.recurring audit 连续审计 6.2_UN^<  
  16.the client 委托人 zO2Z\E'% .  
  17.change CPA 更换注册会计 r<Ll>R  
  18.the existing CPA 现任注册会计师 #Z}\;a{vZ  
  19.the successor CPA 后任注册会计师 Q,Hw@ w<1  
  20.the preceding CPA前任注册会计师 +%8c8]2  
  21.issue the audit report 出具审计报告 9~<HTH  
  22.expert 专家 CfoSow-  
  23.the board of directors 董事会 3*3WO,9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Sq}hx  
  25.assess material misstatement risks评估重大错报风险 91r#lDR  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L\5j"] }`  
  27.a general knowledge of —— 初步了解―――的情况 w:Tz&$&Y$  
  28.a more knowledge of—— 进一步了解的情况 d5%A64?  
  29.the prior year‘s working papers 以前年度工作底稿 MMD4b}p  
  30.minutes of meeting 会议纪要 E:(flW=  
  31.business risks 经营风险 ;4Y@xS2M  
  32.appropriateness 适当性 l[l(' -f  
  33.accounting estimate 会计估计 _NA0$bGN9  
  34.management representations 管理层声明 0CQ\e1S,#  
  35.going concern assumption 持续经营假设 ! 9k)hP  
  36.audit plan 审计计划 ~9p*zC3M  
  37.significant audit areas 重点审计领域 r~z-l,  
  38.error 错误 %w,  
  39.fraud舞弊 t*< .^+Vd  
  40.modified or additional procedures 修改或追加审计程序 Lcf =)GL  
  41.misappropriation of assets 侵占资产 <jQ?l% \  
  42.transactions without substance 虚假交易 Ja| ! fT  
  43.unusual pressures 异常压力 +L!-JrYHS4  
  44.the suspected noncompliance 涉嫌存在违法行为 UW<V(6P  
  45.materialiy 重要性 jtV{Lf3<  
  46.exceed the materiality level 超过重要性水平 { o=4(RC  
  47.approach the materiality level 接近重要性水平 A /,7%bB1  
  48.an acceptably low level 可接受水平 Ti!j  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ix^xL+Tm  
  50.misstatements or omissions 错报或漏报 "?EA G  
  51.aggregate 总计 _0 USe  
  52.subsequent events 期后事项 DHW;*A-  
  53.adjust the financial statements 调整财务报表 9l@VxX68M  
  54.perform additional audit procedures 实施追加的审计程序 C#`eN{%.YT  
  55.audit risk 审计风险 vX]\Jqy  
  56.detection risk 检查风险 Fa,a)JY>  
  57.inappropriate audit opinion 不适当的审计意见 m\__Fl  
  58.material misstatement 重大的错报 9;k_"@A6  
  59.tolerable misstatement 可容忍错报 s@E "EWp0  
  60.the acceptable level of detection risk 可接受的检查风险 0 7DpvhDQ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _y#t[|}w  
  62.simall business 小规模企业 ><viJ$i  
  63.accounting system 会计系统  Y5 $5qQ  
  64.test of control 控制测试 =2BGS\$#  
  65.walk-through test 穿行测试 a=& a)FR  
  66.communication 沟通 13I 7ah  
  67.flow chart 流程图 B t-o:)pa  
  68.reperformance of internal control 重新执行 p )N=  
  69.audit evidence 审计证据 )d bi  
  70.substantive procedures 实质性程序 d,CtlWp  
  71.assertions 认定 b-'41d}Hn  
  72.esistence 存在 Y'&A~/Adf  
  73.occurrence 发生 z*.4Y  
  74.completeness 完整性 ~EG`[cv  
  75.rights and obligations 权利和义务 yo`Jp$G  
  76.valuation and allocation 计价和分摊 h!?7I=p~#  
  77.cutoff 截止 SEq_37  
  78.accuracy 准确性 2K'3ry)[y  
  79.classification 分类 Q9H~B`\nQ  
  80.inspection 检查 Kgbgp mW  
  81.supervision of counting 监盘 B\wH`5/KW  
  82.observation 观察 hW$B;  
  83.confirmation 函证 !s06uh  
  84.computation 计算 v}!eJzeH  
  85.analytical procedures 分析程序 K4YpE} ]u  
  86.vouch 核对 _(&^M[O  
  87.trace 追查  $J>GCY  
  88.audit sampling 审计抽样 %Wkvo-rOq  
  89.error 误差 dFFJw[$8w  
  90.expected error 预期误差 XZLo*C!MG  
  91.population 总体 "jH=O(37  
  92.sampling risk 抽样风险 s9>f5u?dK  
  93.non- sampling risk 非抽样风险 1T a48  
  94.sampling unit 抽样单位 {5QIQ  
  95.statistical sampling 统计抽样 4d#w}  
  96.tolerable error 可容忍误差 :^tw!U%y1  
  97.the risk of under reliance 信赖不足风险 w>>)3:Ytd  
  98.the risk of over reliance 信赖过度风险 $@"o BCc  
  99.the risk of incorrect rejection 误拒风险 wN\%b}pp  
  100. the risk of incorrect acceptance 误受风险 2`tdH|Z`  
  101.working trial balance 试算平衡表 U:ggZ` .  
  102.index and cross-referencing 索引和交叉索引 i\lur ET  
  103.cash receipt 现金收入 D]S@U>]M!  
  104.cash disbursement 现金支出 l)< '1dqe  
  105.bank statement 银行对账单 CpNnywDRwU  
  106.bank reconciliation 银行存款余额调节表 [,Q(~Qb  
  107.balance sheet date 资产负债表日 =T ;>$&qs  
  108.net realizable value 可变现净值 Kq@nBkO4  
  109.storeroom 仓库 55MrsiW  
  110.sale invoice 销售发票 la:i!q AH  
  111.price list 价目表 -B-?z?+(O  
  112.positive confirmation request 积极式询证函 |7XSC,"  
  113.negative confirmation request 消极式询证函 3o&PVU? Q  
  114.purchase requisition 请购单 R]O!F)_/'  
  115.receiving report 验收报告 W L$nchS9  
  116.gross margin 毛利 x%ju(B>  
  117.manufacturing overhead 制造费用 _-eF &D  
  118.material requisition 领料单 7pMQ1- (  
  119.inventory-taking 存货盘点 SN+B8*!  
  120.bond certificate 债券 T+ey> [  
  121.stock certificate 股票 7cV9xIe^  
  122.audit report 审计报告 g+;)?N* j  
  123.entity 被审计单位 83~ Gu[  
  124.addressee of the audit report 审计报告的收件人 c Q:.V  
  125.unqualified opinion 无保留意见 M3c!SXx\  
  126.qualified opinion 保留意见 MG)wVS<d_  
  127.disclaimer of opinion 无法表示意见 {U1 j@pKm  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ]L#6'|W  
  A (2)absorbed overhead 已吸收制造费用 i1k(3:ay<  
  A (3)absorption costing 吸收成本计算 WBD e`  
  A (4)account 账户,报表   dR~4*59Bg  
  A (5)accounting postulate 会计假设   qD=o;:~Km  
  A (6)accounting series release 会计公告文件   NBHS   
  A (7)accounting valuation 会计计价   Rj 2N+59rg  
  A (8)account sale 承销清单 y^7;I-  
  A (9)accountability concept 经营责任概念   Jlw%t!Kx  
  A (10)accountancy 会计职业   -6a4H?L  
  A (11)accountant 会计师   5[l9`Cn&A  
  A (12)accounting 会计   M:x?I_JG8  
  A (13)agency cost 代理成本   'zCJK~x`x  
  A (14)accounting bases 会计基础   I;H6E  
  A (15)accounting manual 会计手册   n!=%MgF'*p  
  A (16)accounting period 会计期间   [5K& J-W  
  A (17)accounting policies 会计方针   9s\(yC8h  
  A (18)accounting rate of return 会计报酬率   1-[~}  
  A (19)accounting reference date 会计参照日   t I}@1  
  A (20)accounting reference period 会计参照期间   ~wG.'d]  
  A (21)accrual concept 应计概念   i bA Z*I  
  A (22)accrual expenses 应计费用   KNT(lA0s  
  A (23)acid test ration 速动比率(酸性测试比率)   V ;Kzh$^rk  
  A (24)acquisition 购置   "8MG[$Y  
  A (25)acquisition accounting 收购会计   d'ddxT$GG  
  A (26)activity based accounting 作业基础成本计算   %"tLs%"7=P  
  A (27)adjusting events 调整事项   'PPVM@)fU  
  A (28)administrative expenses 行政管理费   \l!^6G|c  
  A (29)advice note 发货通知   59K%bz5t  
  A (30)amortization 摊销   :K&>  
  A (31)analytical review 分析性检查   *V+6409m  
  A (32)annual equivalent cost 年度等量成本法   jO xH' 1I  
  A (33)annual report and accounts 年度报告和报表   YI05?J}  
  A (34)appraisal cost 检验成本   M`IiK+IoU  
  A (35)appropriation account 盈余分配账户   KWtLrZ(j  
  A (36)articles of association 公司章程细则   Ei!t#'*D<  
  A (37)assets 资产   lr SdFJ%  
  A (38)assets cover 资产保障   3C'`c=  
  A (39)asset value per share 每股资产价值   G8xM]'y  
  A (40)associated company 联营公司   -L e:%q2  
  A (41)attainable standard 可达标准   *:t]|$;E\  
P Z5BtDm  
 A (42)attributable profit 可归属利润   XVwaX2=L  
  A (43)audit 审计   #hL<9j  
  A (44)audit report 审计报告   Uw R,U#d  
  A (45)auditing standards 审计准则   2>~{.4PI  
  A (46)authorized share capital 额定股本   86Q\G.h7  
  A (47)available hours 可用小时   ]jo^P5\h>  
  A (48)avoidable costs 可避免成本 Y4*ezt:;Q  
  B (49)back-to-back loan 易币贷款   9_Tk8L#  
  B (50)backflush accounting 倒退成本计算   VsS. \1  
  B (51)bad debts 坏帐   i! G^=N  
  B (52)bad debts ratio 坏帐比率   vqh@)B+)  
  B (53)bank charges 银行手续费   Ju5<wjQR\  
  B (54)bank overdraft 银行透支   |rJ1/T.9  
  B (55)bank reconciliation 银行存款调节表   &8!* u3  
  B (56)bank statement 银行对账单   J }izTI  
  B (57)bankruptcy 破产   x`N _tWZ  
  B (58)basis of apportionment 分摊基础   6GVj13Nr  
  B (59)batch 批量   gM=oH   
  B (60)batch costing 分批成本计算   >XzCHtEP  
  B (61)beta factor B(市场)风险因素   5G.A\`u%  
  B (62)bill 账单   ,EPs>#d  
  B (63)bill of exchange 汇票   -:9E+b  
  B (64)bill of landing 提单   z_fR?~$N2  
  B (65)bill of materials 用料预计单   l!Q |]-.@  
  B (66)bill payable 应付票据   b_ 88o-*/  
  B (67)bill receivable 应收票据   GRpS^%8i@  
  B (68)bin card 存货记录卡   B ;Zsp  
  B (69)bonus 红利   J/(3: a>  
  B (70)book-keeping 薄记   a<+Qw'  
  B (71)Boston classification 波士顿分类   aYQ!`mS::M  
  B (72)breakeven chart 保本图   EoLF7j<W  
  B (73)breakeven point 保本点   |RT#ZMJek  
  B (74)breaking-down time 复位时间   x Lht6%o*  
  B (75)budget 预算   @}@`lv65}  
  B (76)budget center 预算中心   #"|Y"#@k  
  B (77)budget cost allowance 预算成本折让   (1e;7sNG@  
  B (78)budget manual 预算手册   5=CLR  
  B (79)budget period 预算期间   a&YD4DQ05  
  B (80)budgetary control 预算控制   $q#|B3N%  
  B (81)budgeted capacity 预算生产能力   M7vc/E}]n  
  B (82)burden 制造费用   /|] %0B  
  B (83)business center 经营中心   3\eb:-B:@  
  B (84)business entity 营业个体   @+A`n21,O  
  B (85)business unit 经营单位   z,XM|-"#<K  
 B (86)buy-out management 管理性购买产权   9TGjcZ1S'  
  B (87)by-product 副产品 2GRh8G&5  
  C (88)called-up share capital 催缴股本   )fSQTbB;0  
  C (89)capacity 生产能力   vPuPSE%M  
  C (90)capacity ratios 生产能力比率   =8OPj cX.V  
  C (91)capital 资本   b;\qF&T  
  C (92)capital assets pricing model资本资产计价模式   >O[# 661  
  C (93)capital commitment 承诺资本   <Q)6N!Tp^  
  C (94)capital employed 已运用的资本   =!3G,qV  
  C (95)capital expenditure 资本支出   e#`wsht N:  
  C (96)capital expenditureauthorization 资本支出核准   ~ ar8e  
  C (97)capital expenditure control 资本支出控制   L+Q"z*W  
  C (98)capital expenditure proposal资本支出申请   $x;wnXXXM  
  C (99)capital funding planning 资本基金筹集计划   _$/(l4\T[  
  C (100)capital gain 资本收益   yI\  
  C (101)capital investment appraisal资本投资评估   k^I4z^O=-;  
  C (102)capital maintenance 资本保全   xy`aR< L  
  C (103)capital resource planning 资本资源计划   Q1V4bmM  
  C (104)capital surplus 资本盈余   j6Acd~y\2  
  C (105)capital turnover 资本周转率   . (*V|&n  
  C (106)card 记录卡   jTk !wm=  
  C (107)cash 现金   *=}$@O S  
  C (108)cash account 现金账户   ?bbu^;2*f  
  C (109)cash book 现金账薄   o?uTL>Zin  
  C (110)cash cow 金牛产品   ==I:>+_ ^|  
  C (111)cash flow 现金流量   o2?[*pa  
  C (112)cash discounted 现金贴现   @V)k*h3r+  
  C (113)cash flow budget 现金流量预算   Nb\4Mv`  
  C (114)cash flow statement 现金流量表   Q%~b(4E^7P  
  C (115)cash ledger 现金分类账   0}$",M!p  
  C (116)cash limit 现金限额   5o\yhYS:  
  C (117)CCA 现时成本会计   M$A"<5  
  C (118)center 中心   3 EB8ls2  
  C (119)changeover time 变更时间   n5"rSgUtE  
  C (120)chartered entity 特许经济个体   k7)H %31;  
  C (121)cheque 支票   fKIwdk%!-  
  C (122)cheque register 支票登记薄   D8slSX`6j  
  C (123)coin analysis 零钱分类   7 }(LO^,A  
  C (124)classification 分类   4 W}8?&T  
  C (125)clock card 工时卡   t`03$&Cx7  
  C (126)code 代码   u*`acm S>N  
  C (127)commitment accounting 承诺确认会计   W fkm'BnV  
  C (128)common cost 共同成本   VztalwI  
  C (129)company limited byguarantee 有限担保责任公司   ]OZZPo  
C (130)company limited shares 股份有限公司   pu nc'~  
  C (131)competitive position 竞争能力状况   AS`0.RC-  
  C (132)concept 概念   GEfX,9LF&  
  C (133)conglomerate 跨行业企业   .z7X Ymv  
  C (134)consistency concept 一致性概念   `ysPEwA|  
  C (135)consolidated accounts 合并报表   K97lP~Hu  
  C (136)consolidation accounting 合并会计   MzYTEe&-L  
  C (137)consortium 财团   N!m-gymmF  
  C (138)contingency plan 应急计划   b")&"o)G2W  
  C (139)contingent liabilities 或有负债   p #'BV'0bl  
  C (140)continuous operation 连续生产   t*y4)I !gR  
  C (141)contra 抵消   ~;#J&V@D  
  C (142)contract cost 合同成本   P (jlWr$$  
  C (143)contract costing 合同成本计算   hf0G-r_ow  
  C (144)contribution 贡献毛益   U#1T HO`  
  C (145)contribution centre 贡献中心   6'395x_ .\  
  C (146)contribution chart 贡献图   -vwkvNn8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g"( vl-Uw  
  C (148)contribution to salesration 贡献毛益对销售比率   cH'*J/  
  C (149)control 控制   :h0as!2@dp  
  C (150)control account 控制帐户   E*>tFw&[  
  C (151)control limits 控制限度   Ki}PO`s  
  C (152)controllability concept 可控制概念   bP&o] ?dN  
  C (153)controllable cost 可控制成本   ui`xgR\6Rh  
  C (154)conversion cost 加工成本   5.F.mUO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   c>{X( Z=2  
  C (156)corporate appraisal 公司评估   =A9>Ej /  
  C (157)corporate planning 公司计划   3lhXD_Y  
  C (158)corporate social reporting 公司社会报告   Df02#493  
  C (159)corporation 股份公司   QkZT%!7  
  C (160)cost 成本   |uV1S^ !A  
  C (161)cost account 成本帐户   uNl<= 1  
  C (162)cost accounting 成本会计   8^&)A b  
  C (163)cost accounting manual 成本手册   ~el#pf~  
  C (164)cost accounts calendar 成本报表的日历时间   @)m[: n  
  C (165)cost adjustment 成本调整   D4G*K*z,w4  
  C (166)cost allocation 成本分配   -'3vQXj&  
  C (167)cost apportionment 成本分摊   $&EZVZ{r  
  C (168)cost attribution 成本归属   r ^_8y8&l  
  C (169)cost audit 成本审计   !0c7nzjm  
  C (170)cost behaviour 成本性态   uCF+Mp  
  C (171)cost benefit analysis 成本效益分析   NwD*EuPF:  
  C (172)cost center 成本中心   Hx2UDHF  
  C (173)cost driver 成本动因
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