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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 `r9^:TMN  
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  1.audit   审计 iW-t}}Z>B  
  2.attestation   鉴证 _;V YFs  
  3.credibility   可信赖程度 p Mh++H]"  
  4.audit of financial statements 财务报表审计 VHj*aBHB  
  5.agreed-upon procedures 执行商定程序 )Kr(Y.w  
  6.high levels of assurance 高水平保证 r.Lx%LZ\^  
  7.compilation 编制 ^Wk0*.wg  
  8.reliability 可靠性 gvK"*aIj  
  9.relevance 相关性 Ul9b.`6  
  10.professional skepticism 职业谨慎 I'P.K| "R  
  11.objectivity 客观性 qWkx:-g]  
  12. professional competence 专业胜任能力 x;*VCs  
  13.Senior/CPA-in-charge 项目经理 E8 \\X  
  14.audit engagement letter 业务约定书 F-i&M1 \_  
  15.recurring audit 连续审计 5%#i79z&B  
  16.the client 委托人 'oT|cmlc  
  17.change CPA 更换注册会计 HK ? Foo?  
  18.the existing CPA 现任注册会计师 P0Aas)!  
  19.the successor CPA 后任注册会计师 %va[jJ  
  20.the preceding CPA前任注册会计师 (s.o  
  21.issue the audit report 出具审计报告 9/^d~ ZO  
  22.expert 专家 $/os{tzjd  
  23.the board of directors 董事会 sAf9rZt*'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `c>A >c|  
  25.assess material misstatement risks评估重大错报风险 % ghJ*iHR  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S [ i$e  
  27.a general knowledge of —— 初步了解―――的情况 x9 TuweG  
  28.a more knowledge of—— 进一步了解的情况 ;\1b{-' l  
  29.the prior year‘s working papers 以前年度工作底稿 @RQ+JYQi  
  30.minutes of meeting 会议纪要 E:%>0FE  
  31.business risks 经营风险 %OTQRe:  
  32.appropriateness 适当性  $.=5e3  
  33.accounting estimate 会计估计 D_zcOq9  
  34.management representations 管理层声明 wX@H &)<s  
  35.going concern assumption 持续经营假设 _8Pmv$   
  36.audit plan 审计计划 ?#x'_2  
  37.significant audit areas 重点审计领域 &qG? [R{  
  38.error 错误 O#A8t<f|M  
  39.fraud舞弊 E`U &Z  
  40.modified or additional procedures 修改或追加审计程序 6 bYC  
  41.misappropriation of assets 侵占资产 JB641nv  
  42.transactions without substance 虚假交易 @<0h"i x  
  43.unusual pressures 异常压力 T<! \B]  
  44.the suspected noncompliance 涉嫌存在违法行为 Ug%<b  
  45.materialiy 重要性 |)~Ex 9%ev  
  46.exceed the materiality level 超过重要性水平 `e4o1 *  
  47.approach the materiality level 接近重要性水平 - wJ   
  48.an acceptably low level 可接受水平 LNWqgIq  
  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 Xq[:GUnt  
  50.misstatements or omissions 错报或漏报 Zjw!In|vC  
  51.aggregate 总计 D:+)uX}MOf  
  52.subsequent events 期后事项 A&x ab  
  53.adjust the financial statements 调整财务报表 !k4 }v' =  
  54.perform additional audit procedures 实施追加的审计程序 )zo#1$C-  
  55.audit risk 审计风险 yIn/Y 0No  
  56.detection risk 检查风险 &Xj{:s#  
  57.inappropriate audit opinion 不适当的审计意见 oUnq"]  
  58.material misstatement 重大的错报 ]t8{)r  
  59.tolerable misstatement 可容忍错报 m 4wPuW  
  60.the acceptable level of detection risk 可接受的检查风险 T2;v<(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 * [iity  
  62.simall business 小规模企业 WK/b=p|#o  
  63.accounting system 会计系统 [1t\|v  
  64.test of control 控制测试 k8!hvJ)?  
  65.walk-through test 穿行测试 N[- %0  
  66.communication 沟通 [i2A {(x  
  67.flow chart 流程图 *C[4 (Dm B  
  68.reperformance of internal control 重新执行 r@N39O*Wq  
  69.audit evidence 审计证据 z36brv<_'p  
  70.substantive procedures 实质性程序 R (+h)#![  
  71.assertions 认定 U^vUdM"  
  72.esistence 存在 *93l${'  
  73.occurrence 发生 3sd{AkD^  
  74.completeness 完整性 U}mL, kj "  
  75.rights and obligations 权利和义务 O6*'gnke  
  76.valuation and allocation 计价和分摊 My'9S2Y8nv  
  77.cutoff 截止 FN{H\W1cf  
  78.accuracy 准确性 [a#?}((  
  79.classification 分类 uK+9gTv  
  80.inspection 检查  r{; VTQ  
  81.supervision of counting 监盘 ze#rYNvo/  
  82.observation 观察 1Xk{(G<\  
  83.confirmation 函证 }.fZy&_  
  84.computation 计算 FF~on06!   
  85.analytical procedures 分析程序 'qD'PLV  
  86.vouch 核对 ,)B~cic'u  
  87.trace 追查 yoq\9* ?u^  
  88.audit sampling 审计抽样 hlSB7 D"d  
  89.error 误差 gNMKGf\Y  
  90.expected error 预期误差 wsdB; 6%$  
  91.population 总体 i} NkHEK  
  92.sampling risk 抽样风险 Zpn*XG  
  93.non- sampling risk 非抽样风险 kx;xO>dC  
  94.sampling unit 抽样单位 <=5,(a5g  
  95.statistical sampling 统计抽样 \UkNE5  
  96.tolerable error 可容忍误差 9XJ9~I?  
  97.the risk of under reliance 信赖不足风险 PU]7c2.y  
  98.the risk of over reliance 信赖过度风险 Y%n{`9=  
  99.the risk of incorrect rejection 误拒风险 JO<gN= [  
  100. the risk of incorrect acceptance 误受风险 '/gxjr&  
  101.working trial balance 试算平衡表 JN;TGtB^p  
  102.index and cross-referencing 索引和交叉索引 U#UVenp@  
  103.cash receipt 现金收入 [FeJ8P>z  
  104.cash disbursement 现金支出 .>AFf9P  
  105.bank statement 银行对账单 /Gh x2B  
  106.bank reconciliation 银行存款余额调节表 MI k #60Ab  
  107.balance sheet date 资产负债表日 L:k@BCQM  
  108.net realizable value 可变现净值  HzgQI  
  109.storeroom 仓库 }QApeZd+q  
  110.sale invoice 销售发票 (F4dFh  
  111.price list 价目表 'aSZ!R  
  112.positive confirmation request 积极式询证函 it/C y\f  
  113.negative confirmation request 消极式询证函 ';fU.uy  
  114.purchase requisition 请购单 4:%El+,_Y  
  115.receiving report 验收报告 $@ T6g  
  116.gross margin 毛利 H;b'"./  
  117.manufacturing overhead 制造费用 N~Sue  
  118.material requisition 领料单 {$u@6& B  
  119.inventory-taking 存货盘点 rH} Dt@  
  120.bond certificate 债券 a-UD_|!  
  121.stock certificate 股票 O)=73e\  
  122.audit report 审计报告 |aOnV,}  
  123.entity 被审计单位 q6m87O9  
  124.addressee of the audit report 审计报告的收件人 U# FJ8CD&u  
  125.unqualified opinion 无保留意见 tswG"1R  
  126.qualified opinion 保留意见 2\iD;Z#gM  
  127.disclaimer of opinion 无法表示意见 + "N<-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +gD)Yd  
  A (2)absorbed overhead 已吸收制造费用 -V<=`e  
  A (3)absorption costing 吸收成本计算 fDm}J  
  A (4)account 账户,报表   B 3,ig9  
  A (5)accounting postulate 会计假设   ;03*qOYc  
  A (6)accounting series release 会计公告文件   l66ipgw_^I  
  A (7)accounting valuation 会计计价   zvQ^f@lq2  
  A (8)account sale 承销清单 +=29y@c  
  A (9)accountability concept 经营责任概念   m;tY(kO  
  A (10)accountancy 会计职业   /S=;DxZ,r  
  A (11)accountant 会计师   d= T9mj.@  
  A (12)accounting 会计   H?/cG_^y0  
  A (13)agency cost 代理成本   ][>M<J  
  A (14)accounting bases 会计基础   Q+%m+ /Zq  
  A (15)accounting manual 会计手册    qzU2H  
  A (16)accounting period 会计期间   >aanLLO  
  A (17)accounting policies 会计方针   .o,51dn+ s  
  A (18)accounting rate of return 会计报酬率   iYfLo">  
  A (19)accounting reference date 会计参照日   {dSU \':  
  A (20)accounting reference period 会计参照期间   S;AnpiBM8  
  A (21)accrual concept 应计概念   7yCx !P;  
  A (22)accrual expenses 应计费用   p6eDd" Y  
  A (23)acid test ration 速动比率(酸性测试比率)   oe_[h]Hgl  
  A (24)acquisition 购置   1-Wnc'(OK  
  A (25)acquisition accounting 收购会计   Z@aL"@2]a  
  A (26)activity based accounting 作业基础成本计算   *mhw5Z=!  
  A (27)adjusting events 调整事项   .]P;fCQmM  
  A (28)administrative expenses 行政管理费   %RD7=Z-z  
  A (29)advice note 发货通知   I>4Tbwy.-  
  A (30)amortization 摊销   a518N*]j  
  A (31)analytical review 分析性检查   R7;rBEt8  
  A (32)annual equivalent cost 年度等量成本法   IM&7h! l"|  
  A (33)annual report and accounts 年度报告和报表   OaCj3d>  
  A (34)appraisal cost 检验成本   fOjt` ~ToI  
  A (35)appropriation account 盈余分配账户   Kd[`m kmS  
  A (36)articles of association 公司章程细则   /dvnQW4}8  
  A (37)assets 资产   X|n[ 9h:%  
  A (38)assets cover 资产保障   GHsdLe=t0#  
  A (39)asset value per share 每股资产价值   0-MasI&b  
  A (40)associated company 联营公司   h*X%:UbW  
  A (41)attainable standard 可达标准   ujp,D#xHP  
iKEKk\j-w  
 A (42)attributable profit 可归属利润   n YMf[kW  
  A (43)audit 审计   'N,NG$G2  
  A (44)audit report 审计报告   lo;9sTUHT  
  A (45)auditing standards 审计准则   E?5B>Jer#  
  A (46)authorized share capital 额定股本   MVU'GHv  
  A (47)available hours 可用小时   O}iKPY8K  
  A (48)avoidable costs 可避免成本 `&Of82*w  
  B (49)back-to-back loan 易币贷款   Wes "t}[25  
  B (50)backflush accounting 倒退成本计算   #Uk6Fmu ]  
  B (51)bad debts 坏帐   ]=XL9MI  
  B (52)bad debts ratio 坏帐比率   WF.$gBH"  
  B (53)bank charges 银行手续费   ,xM*hN3A  
  B (54)bank overdraft 银行透支   \]:NOmI^'  
  B (55)bank reconciliation 银行存款调节表   +z?f,`.*  
  B (56)bank statement 银行对账单   O09g b[  
  B (57)bankruptcy 破产   *z:lq2"G  
  B (58)basis of apportionment 分摊基础   UU~;B  
  B (59)batch 批量   2i'-lM=  
  B (60)batch costing 分批成本计算   VqT[ca\  
  B (61)beta factor B(市场)风险因素   [&}<! :9'  
  B (62)bill 账单   |q b92|?  
  B (63)bill of exchange 汇票   ~ilBw:L-3  
  B (64)bill of landing 提单   Y%cA2V\#m  
  B (65)bill of materials 用料预计单   8[P6c;\  
  B (66)bill payable 应付票据   0JL6EL>_  
  B (67)bill receivable 应收票据   [B;Ek \5W  
  B (68)bin card 存货记录卡   F"? *@L  
  B (69)bonus 红利   &XTd[_VW!  
  B (70)book-keeping 薄记   n{NgtH\V  
  B (71)Boston classification 波士顿分类   TZ_'nB~  
  B (72)breakeven chart 保本图   K]Cs2IpI  
  B (73)breakeven point 保本点   qBrZg  
  B (74)breaking-down time 复位时间   T7nX8{l[RG  
  B (75)budget 预算   :v ~q  
  B (76)budget center 预算中心   i]WlMC6  
  B (77)budget cost allowance 预算成本折让   \B +SzW  
  B (78)budget manual 预算手册   ?PtRb:RHt  
  B (79)budget period 预算期间   D_kz R  
  B (80)budgetary control 预算控制   03\8e?$  
  B (81)budgeted capacity 预算生产能力   T:5%sN;#O  
  B (82)burden 制造费用   6? ly. h$  
  B (83)business center 经营中心   :@'0)7  
  B (84)business entity 营业个体   P[K T  
  B (85)business unit 经营单位   m&c(N  
 B (86)buy-out management 管理性购买产权   $=a$z"  
  B (87)by-product 副产品 \(t>(4s_~  
  C (88)called-up share capital 催缴股本   ,+evP=(cX  
  C (89)capacity 生产能力   $d[:4h~  
  C (90)capacity ratios 生产能力比率   4^9_E &Fa  
  C (91)capital 资本   Eu~wbU"%  
  C (92)capital assets pricing model资本资产计价模式   q)y8Bv|  
  C (93)capital commitment 承诺资本   {/!"}{G1e  
  C (94)capital employed 已运用的资本   7}85o J  
  C (95)capital expenditure 资本支出   J~`%Nj 5>  
  C (96)capital expenditureauthorization 资本支出核准   OvG|=  
  C (97)capital expenditure control 资本支出控制   y{P9k8v!z  
  C (98)capital expenditure proposal资本支出申请   o fv 1G=P  
  C (99)capital funding planning 资本基金筹集计划   dR{ V,H7N  
  C (100)capital gain 资本收益   Y}z?I%zL  
  C (101)capital investment appraisal资本投资评估   H5t`E^E  
  C (102)capital maintenance 资本保全   5ml}TSMu'  
  C (103)capital resource planning 资本资源计划   l[{}ZKZ  
  C (104)capital surplus 资本盈余   J, >PLQAa  
  C (105)capital turnover 资本周转率   =i %w_ e  
  C (106)card 记录卡   8Y'"=!3  
  C (107)cash 现金   a$& 6a   
  C (108)cash account 现金账户   k;X1x65uP  
  C (109)cash book 现金账薄   !}48;Pl  
  C (110)cash cow 金牛产品   >?FCv7qN  
  C (111)cash flow 现金流量   (fb\A6  
  C (112)cash discounted 现金贴现   d'D\#+%> =  
  C (113)cash flow budget 现金流量预算   {627*6,  
  C (114)cash flow statement 现金流量表   rJj~cPwL"  
  C (115)cash ledger 现金分类账   vH8%a8V  
  C (116)cash limit 现金限额   !qv;F?2 <g  
  C (117)CCA 现时成本会计   ( "z;Q?(  
  C (118)center 中心   z*1K<w8  
  C (119)changeover time 变更时间   YNk|UwJi  
  C (120)chartered entity 特许经济个体    I ^92b  
  C (121)cheque 支票   F x8)jBB_  
  C (122)cheque register 支票登记薄   5(Oc"0''H  
  C (123)coin analysis 零钱分类   I/|n ma/ $  
  C (124)classification 分类   1k i"UF/  
  C (125)clock card 工时卡   Okc*)crw  
  C (126)code 代码   9x,+G['Zt  
  C (127)commitment accounting 承诺确认会计   )Cfrqe1^  
  C (128)common cost 共同成本   CgE5;O  
  C (129)company limited byguarantee 有限担保责任公司   . %7A7a  
C (130)company limited shares 股份有限公司   9B0"GEwrs  
  C (131)competitive position 竞争能力状况   lNAHn<ht  
  C (132)concept 概念   r U5'hK  
  C (133)conglomerate 跨行业企业   #IDCCD^1=  
  C (134)consistency concept 一致性概念   T667&@  
  C (135)consolidated accounts 合并报表   *h 6i9V%'  
  C (136)consolidation accounting 合并会计   2_v>8B  
  C (137)consortium 财团   m,O !M t  
  C (138)contingency plan 应急计划   b"9,DQB=i  
  C (139)contingent liabilities 或有负债   s6uAF(4,  
  C (140)continuous operation 连续生产   g.s oN qt=  
  C (141)contra 抵消   miqCUbcU  
  C (142)contract cost 合同成本   q5PYc.E([  
  C (143)contract costing 合同成本计算   k*^W lCZ3  
  C (144)contribution 贡献毛益   J K^;-&  
  C (145)contribution centre 贡献中心   Bs}>#I  
  C (146)contribution chart 贡献图   9f`Pi:*+/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CXZeL 1+  
  C (148)contribution to salesration 贡献毛益对销售比率   O1,[7F.4g  
  C (149)control 控制   T(F8z5s5  
  C (150)control account 控制帐户   gZv <_0N  
  C (151)control limits 控制限度   *E'K{?-K  
  C (152)controllability concept 可控制概念   |&7,g  
  C (153)controllable cost 可控制成本   W[s>TDc`v  
  C (154)conversion cost 加工成本   g(k|"g`*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /G;yxdb  
  C (156)corporate appraisal 公司评估   Xg,BK0O  
  C (157)corporate planning 公司计划   67?5Cv  
  C (158)corporate social reporting 公司社会报告   566Qik w2  
  C (159)corporation 股份公司   v'tk: Hm1  
  C (160)cost 成本   I "4B1g  
  C (161)cost account 成本帐户   !4:,,!T  
  C (162)cost accounting 成本会计   f'dI"o&^/d  
  C (163)cost accounting manual 成本手册   +&@0;zSga  
  C (164)cost accounts calendar 成本报表的日历时间   4aC#Cv:0  
  C (165)cost adjustment 成本调整   (i8 t^  
  C (166)cost allocation 成本分配   6* 7&X#gG  
  C (167)cost apportionment 成本分摊   ':3KZ 4/C  
  C (168)cost attribution 成本归属   l.$#IE  
  C (169)cost audit 成本审计   L_,U*Jyo  
  C (170)cost behaviour 成本性态   c^y 1s*  
  C (171)cost benefit analysis 成本效益分析   LNkyV*TI  
  C (172)cost center 成本中心   5,C,q%2  
  C (173)cost driver 成本动因
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