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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 `E4!u=%  
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  1.audit   审计 b _K?ocq  
  2.attestation   鉴证 f:JYG]E&  
  3.credibility   可信赖程度 Qzs\|KS  
  4.audit of financial statements 财务报表审计 / %U~lr  
  5.agreed-upon procedures 执行商定程序 &t9XK8S  
  6.high levels of assurance 高水平保证 toYg$IV  
  7.compilation 编制 /4wm}g9  
  8.reliability 可靠性 ECE{xoc  
  9.relevance 相关性 f)ucC$1=  
  10.professional skepticism 职业谨慎 FS]+s>  
  11.objectivity 客观性 7-G'8t  
  12. professional competence 专业胜任能力 k:+)$[t7  
  13.Senior/CPA-in-charge 项目经理 9$4/frd  
  14.audit engagement letter 业务约定书 dl3LDB  
  15.recurring audit 连续审计 8g2-8pa{  
  16.the client 委托人 `Q(]AG I2  
  17.change CPA 更换注册会计 bdsHA2r`s  
  18.the existing CPA 现任注册会计师 `|ck5DZT5L  
  19.the successor CPA 后任注册会计师 ^V0{Ew /x  
  20.the preceding CPA前任注册会计师 dg'CHxU  
  21.issue the audit report 出具审计报告 3ZJagJ\O  
  22.expert 专家 _n Iqy&<  
  23.the board of directors 董事会 U d=gdsL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .$ P2W0G  
  25.assess material misstatement risks评估重大错报风险 ixI5Xd<  
  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 ,nu7r1}  
  27.a general knowledge of —— 初步了解―――的情况 X~Rk ,d3  
  28.a more knowledge of—— 进一步了解的情况 kgbr+Yw2X  
  29.the prior year‘s working papers 以前年度工作底稿 HLyFyv\  
  30.minutes of meeting 会议纪要 ,N@Icl  
  31.business risks 经营风险 w'zO(6 `  
  32.appropriateness 适当性 Dry;$C}P  
  33.accounting estimate 会计估计 3Av(|<cR  
  34.management representations 管理层声明  9'/|?I  
  35.going concern assumption 持续经营假设 T0]%(F/8  
  36.audit plan 审计计划 MTFVnoZMQ_  
  37.significant audit areas 重点审计领域 ym,Ot1  
  38.error 错误 z"P,=M6De  
  39.fraud舞弊 P20]>Hg  
  40.modified or additional procedures 修改或追加审计程序 a*n%SUP  
  41.misappropriation of assets 侵占资产 ^?S@v1~7d  
  42.transactions without substance 虚假交易 V[M$o  
  43.unusual pressures 异常压力 $=QGua V  
  44.the suspected noncompliance 涉嫌存在违法行为 g]P LW3  
  45.materialiy 重要性 g$^qQs)^N  
  46.exceed the materiality level 超过重要性水平 $e t :  
  47.approach the materiality level 接近重要性水平 r1az=$  
  48.an acceptably low level 可接受水平 ptcH>wM!  
  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 yM#trqv5  
  50.misstatements or omissions 错报或漏报 Qig!NgOM  
  51.aggregate 总计 e5/ DCz  
  52.subsequent events 期后事项 {;(g[H=q;  
  53.adjust the financial statements 调整财务报表 x#e\ H F  
  54.perform additional audit procedures 实施追加的审计程序 c:,{ O 0 #  
  55.audit risk 审计风险 @ vYN7  
  56.detection risk 检查风险 5P t}  
  57.inappropriate audit opinion 不适当的审计意见 }AH|~3|D  
  58.material misstatement 重大的错报 j C1^>D  
  59.tolerable misstatement 可容忍错报 aXid;v,  
  60.the acceptable level of detection risk 可接受的检查风险 \$\(9!=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 CO)b'V,  
  62.simall business 小规模企业 U%PMV?L{  
  63.accounting system 会计系统 *,XJN_DKj  
  64.test of control 控制测试 Y*X6lo  
  65.walk-through test 穿行测试 fz?Wr: I  
  66.communication 沟通 }${ZI  
  67.flow chart 流程图 qD>Y}Z !  
  68.reperformance of internal control 重新执行 !.GY~f<d$  
  69.audit evidence 审计证据 {arjW3~M:  
  70.substantive procedures 实质性程序 4.kkxQR7r  
  71.assertions 认定 @LMV?  
  72.esistence 存在 UmI@":|-  
  73.occurrence 发生 *[5#g3  
  74.completeness 完整性 /z-C :k\  
  75.rights and obligations 权利和义务 E|A_|FS&%  
  76.valuation and allocation 计价和分摊 $6?KH7lA  
  77.cutoff 截止 xfV2/A#h  
  78.accuracy 准确性 C00*X[p  
  79.classification 分类 Z 7ZMu  
  80.inspection 检查 h|>n3-k|p  
  81.supervision of counting 监盘 e$+? v2 .  
  82.observation 观察 5xV/ &N  
  83.confirmation 函证 7X3l&J2C4l  
  84.computation 计算 ] 8cX#N,M  
  85.analytical procedures 分析程序 3eDx@8N }  
  86.vouch 核对 _ ~$0 cj<  
  87.trace 追查 21k-ob1Y  
  88.audit sampling 审计抽样 F^v{Jqc  
  89.error 误差  KNyD}1  
  90.expected error 预期误差 7Sv5fLu2  
  91.population 总体 gR6T]v  
  92.sampling risk 抽样风险 o;-! ?uJ  
  93.non- sampling risk 非抽样风险 g wjv&.T6^  
  94.sampling unit 抽样单位 &CsBG?@Z|  
  95.statistical sampling 统计抽样 ^?VT y5yp  
  96.tolerable error 可容忍误差 ]CJ>iS!V  
  97.the risk of under reliance 信赖不足风险 rTiuQdvo  
  98.the risk of over reliance 信赖过度风险 =]k_Oq-1h  
  99.the risk of incorrect rejection 误拒风险 jQlK-U=oi  
  100. the risk of incorrect acceptance 误受风险 30v1VLR_)  
  101.working trial balance 试算平衡表 :[?o7%"  
  102.index and cross-referencing 索引和交叉索引 !g:G{b  
  103.cash receipt 现金收入 IIEU{},}z  
  104.cash disbursement 现金支出 2Yf;b9-k  
  105.bank statement 银行对账单 F(n))`(  
  106.bank reconciliation 银行存款余额调节表 BTQC1;;N  
  107.balance sheet date 资产负债表日 J_Xf:Mz-  
  108.net realizable value 可变现净值 e ^& 8x  
  109.storeroom 仓库 ]OUOL/J  
  110.sale invoice 销售发票 PbH]K$mj{"  
  111.price list 价目表  o|im  
  112.positive confirmation request 积极式询证函 q&S .C9W  
  113.negative confirmation request 消极式询证函 XD>@EYN<X  
  114.purchase requisition 请购单 vu \Dx9  
  115.receiving report 验收报告 _NN{Wk/3w  
  116.gross margin 毛利 R20GjWy=  
  117.manufacturing overhead 制造费用 i58CA?  
  118.material requisition 领料单 Q $5:P&  
  119.inventory-taking 存货盘点 .F|WQ7Mu  
  120.bond certificate 债券 J4^cd  
  121.stock certificate 股票 #gT^hl5/  
  122.audit report 审计报告 F!t13%yeu?  
  123.entity 被审计单位 ~ ?_Z!eS  
  124.addressee of the audit report 审计报告的收件人 P z!yIj  
  125.unqualified opinion 无保留意见 wi >ta  
  126.qualified opinion 保留意见 z,P7b]KVe  
  127.disclaimer of opinion 无法表示意见 iR=aYT~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @_nhA/rlc  
  A (2)absorbed overhead 已吸收制造费用 } ~bOP^'  
  A (3)absorption costing 吸收成本计算 Vjd =F .V+  
  A (4)account 账户,报表   >k-poBw  
  A (5)accounting postulate 会计假设   Om~C0  
  A (6)accounting series release 会计公告文件   J#WPXE+Ds  
  A (7)accounting valuation 会计计价   n-.k&B{a  
  A (8)account sale 承销清单 }7v2GfEkM  
  A (9)accountability concept 经营责任概念   &zy9}4w,  
  A (10)accountancy 会计职业   sVnu Sm  
  A (11)accountant 会计师   5X-(@GwN  
  A (12)accounting 会计   %QbrVl+  
  A (13)agency cost 代理成本   m"}G-#  
  A (14)accounting bases 会计基础   U#4W"1~iX  
  A (15)accounting manual 会计手册   ;OyM~T gI  
  A (16)accounting period 会计期间   I@+<[n2  
  A (17)accounting policies 会计方针   '>$A7  
  A (18)accounting rate of return 会计报酬率   xI8*sTx 6  
  A (19)accounting reference date 会计参照日   GUX X|W[6  
  A (20)accounting reference period 会计参照期间   R6Lr]H  
  A (21)accrual concept 应计概念   ? xs0J  
  A (22)accrual expenses 应计费用   t,6=EK*3T  
  A (23)acid test ration 速动比率(酸性测试比率)   2>s;xZ@/'R  
  A (24)acquisition 购置   ,#haai(  
  A (25)acquisition accounting 收购会计   _m-r}9au   
  A (26)activity based accounting 作业基础成本计算   n-_w0Y  
  A (27)adjusting events 调整事项   \_'pUp22  
  A (28)administrative expenses 行政管理费   ']D( ({%g  
  A (29)advice note 发货通知   lU& IS?^?  
  A (30)amortization 摊销   O}V2> W$  
  A (31)analytical review 分析性检查   mqw.v$>  
  A (32)annual equivalent cost 年度等量成本法   -nSqB{s!SD  
  A (33)annual report and accounts 年度报告和报表   JN!YRcj  
  A (34)appraisal cost 检验成本   ^j7pF.j  
  A (35)appropriation account 盈余分配账户   ~Sq >c3Wn  
  A (36)articles of association 公司章程细则   w6 .HvH-@?  
  A (37)assets 资产   q[ZYlF,Ho  
  A (38)assets cover 资产保障   us+adS.l&  
  A (39)asset value per share 每股资产价值   ,-Gw#!0  
  A (40)associated company 联营公司   +\Q@7Lj  
  A (41)attainable standard 可达标准   ZAwl,N){  
10 ^=1@U  
 A (42)attributable profit 可归属利润   @pz2}Hd |  
  A (43)audit 审计   v\C+G[MV 7  
  A (44)audit report 审计报告   7Cjrh"al"  
  A (45)auditing standards 审计准则   |/$#G0X;H  
  A (46)authorized share capital 额定股本   +L6$Xm5DAv  
  A (47)available hours 可用小时   $Izk]o;X~  
  A (48)avoidable costs 可避免成本 R,lr&;a8  
  B (49)back-to-back loan 易币贷款   &s5*akG  
  B (50)backflush accounting 倒退成本计算   =JkSq J)?  
  B (51)bad debts 坏帐   kE}?"<l  
  B (52)bad debts ratio 坏帐比率   ^ z;pP  
  B (53)bank charges 银行手续费   C&gJP7UF  
  B (54)bank overdraft 银行透支   *XuzTGa"  
  B (55)bank reconciliation 银行存款调节表   ^M"g5+ q  
  B (56)bank statement 银行对账单   pppbn]%Ob  
  B (57)bankruptcy 破产   "+AD+D  
  B (58)basis of apportionment 分摊基础   "cx" d:  
  B (59)batch 批量   +zvK/Fj2q  
  B (60)batch costing 分批成本计算   s0SB!-Vjm  
  B (61)beta factor B(市场)风险因素   <:w7^m  
  B (62)bill 账单   rxA<\h,A  
  B (63)bill of exchange 汇票   |Z;Av%%  
  B (64)bill of landing 提单   YeVhWPn@  
  B (65)bill of materials 用料预计单   ORN E>6J H  
  B (66)bill payable 应付票据   r|+Zni]  
  B (67)bill receivable 应收票据   Bb)J8,LQ  
  B (68)bin card 存货记录卡   RA}PM?D/  
  B (69)bonus 红利   BKk*<WMD  
  B (70)book-keeping 薄记   9z#IdY$a  
  B (71)Boston classification 波士顿分类   xS'So7:h  
  B (72)breakeven chart 保本图   _19k@a  
  B (73)breakeven point 保本点   'J}lnt[V  
  B (74)breaking-down time 复位时间   p%BO:%v  
  B (75)budget 预算   Qk= w ,`  
  B (76)budget center 预算中心   hwJ.M4  
  B (77)budget cost allowance 预算成本折让   Z:}^fZP  
  B (78)budget manual 预算手册   K^+B"  
  B (79)budget period 预算期间   !jm a --  
  B (80)budgetary control 预算控制   ocvBKsfhE`  
  B (81)budgeted capacity 预算生产能力   A<&9   
  B (82)burden 制造费用   x =k$^V~  
  B (83)business center 经营中心   2mRso.Ah  
  B (84)business entity 营业个体   v|e>zm <  
  B (85)business unit 经营单位   !u"Hf7/  
 B (86)buy-out management 管理性购买产权   Y*6*;0Kx  
  B (87)by-product 副产品 q:( K^  
  C (88)called-up share capital 催缴股本   9iUw7-)  
  C (89)capacity 生产能力   I('l )^m%  
  C (90)capacity ratios 生产能力比率   .s+e hZ  
  C (91)capital 资本   ?~$y3<[  
  C (92)capital assets pricing model资本资产计价模式   P VPwYmte  
  C (93)capital commitment 承诺资本   _+U`afV  
  C (94)capital employed 已运用的资本   -M4#dHR_!  
  C (95)capital expenditure 资本支出   *m7e>]-  
  C (96)capital expenditureauthorization 资本支出核准   *\> &  
  C (97)capital expenditure control 资本支出控制   ],LOkAX  
  C (98)capital expenditure proposal资本支出申请   }v:h EMO  
  C (99)capital funding planning 资本基金筹集计划   x-"7{@lz  
  C (100)capital gain 资本收益   3jQ |C=   
  C (101)capital investment appraisal资本投资评估   q+ .=f.+Z  
  C (102)capital maintenance 资本保全   XH/|jE.9^|  
  C (103)capital resource planning 资本资源计划   9X-DR  
  C (104)capital surplus 资本盈余   _T1e##Sq,  
  C (105)capital turnover 资本周转率   ?FLjvmE9  
  C (106)card 记录卡   Sdn] f4  
  C (107)cash 现金   :=/DF  
  C (108)cash account 现金账户   ]b[ 3 th*  
  C (109)cash book 现金账薄   B::vOg77  
  C (110)cash cow 金牛产品   Y=5hm  
  C (111)cash flow 现金流量   a P`;Nr=  
  C (112)cash discounted 现金贴现   EV }%D9:  
  C (113)cash flow budget 现金流量预算   ?VJ Fp^Ra  
  C (114)cash flow statement 现金流量表   5\pizD/17  
  C (115)cash ledger 现金分类账   V/03m3!q  
  C (116)cash limit 现金限额   |i|O9^*%  
  C (117)CCA 现时成本会计   !({[^[!  
  C (118)center 中心   3KqylC &.  
  C (119)changeover time 变更时间   m~}nM|m%  
  C (120)chartered entity 特许经济个体   GK)hK-  
  C (121)cheque 支票   G#csN&|,  
  C (122)cheque register 支票登记薄   g ,.iM8  
  C (123)coin analysis 零钱分类   jWm<!< ~  
  C (124)classification 分类   x [_+U4-/  
  C (125)clock card 工时卡   :5dq<>~  
  C (126)code 代码   {P*RA'H3G  
  C (127)commitment accounting 承诺确认会计   uQ{M<%K  
  C (128)common cost 共同成本   v"^G9u  
  C (129)company limited byguarantee 有限担保责任公司   rtPQ:CaA)?  
C (130)company limited shares 股份有限公司   0s(G*D2%6  
  C (131)competitive position 竞争能力状况   KjhOz%Yt[o  
  C (132)concept 概念   zfS`@{;F`|  
  C (133)conglomerate 跨行业企业   /u?^s "C/  
  C (134)consistency concept 一致性概念   ec{pWzAe  
  C (135)consolidated accounts 合并报表   $:>K-4X\}  
  C (136)consolidation accounting 合并会计   V%"aU}   
  C (137)consortium 财团   1vX97n<}  
  C (138)contingency plan 应急计划   lK{h%2A\b  
  C (139)contingent liabilities 或有负债   NL1Ajms`  
  C (140)continuous operation 连续生产   V-VR+Ndz  
  C (141)contra 抵消   <FP&1Eg!|  
  C (142)contract cost 合同成本   rUlXx5f  
  C (143)contract costing 合同成本计算   H=*;3gM,'  
  C (144)contribution 贡献毛益   f i1tF/ `  
  C (145)contribution centre 贡献中心   f- _~rQ  
  C (146)contribution chart 贡献图   LnLuWr<;}  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   C}7Sh6  
  C (148)contribution to salesration 贡献毛益对销售比率   b8Y-!] F  
  C (149)control 控制   6<gh:vj  
  C (150)control account 控制帐户   L9@nx7D  
  C (151)control limits 控制限度   T$SGf.-  
  C (152)controllability concept 可控制概念   &)1+WrU  
  C (153)controllable cost 可控制成本   g$uj<"^  
  C (154)conversion cost 加工成本   V4_ZBeWA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   oB+drDp8U  
  C (156)corporate appraisal 公司评估   PKmr5FB  
  C (157)corporate planning 公司计划   li(g?|AD  
  C (158)corporate social reporting 公司社会报告   U4Il1| M&  
  C (159)corporation 股份公司   )[>{ Ie2  
  C (160)cost 成本   @?TOg{:  
  C (161)cost account 成本帐户   q5Z]Z.%3O  
  C (162)cost accounting 成本会计   X"*pt5B6`  
  C (163)cost accounting manual 成本手册   $vx]\` ^  
  C (164)cost accounts calendar 成本报表的日历时间   uq'T:d  
  C (165)cost adjustment 成本调整   H}`}qu #~V  
  C (166)cost allocation 成本分配   2Lm.;l4YO  
  C (167)cost apportionment 成本分摊   Y'0H2B8  
  C (168)cost attribution 成本归属   b0t/~]9G  
  C (169)cost audit 成本审计   =5J}CPKbZI  
  C (170)cost behaviour 成本性态   Ub3^Js!b%  
  C (171)cost benefit analysis 成本效益分析   uvi+#4~G  
  C (172)cost center 成本中心   Ap R>b%  
  C (173)cost driver 成本动因
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