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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
BZv:E?1z  
6  _V1s1F  
注会《审计》英语常用词汇 E4=D$hfq`  
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  1.audit   审计 5(2 C  
  2.attestation   鉴证 s5v}S'uO{  
  3.credibility   可信赖程度 LRw-I.z  
  4.audit of financial statements 财务报表审计 f#Ud=& >j  
  5.agreed-upon procedures 执行商定程序 9e.v[K~  
  6.high levels of assurance 高水平保证 3w>1R>7  
  7.compilation 编制 I ] +OYWp  
  8.reliability 可靠性 l ?b*T#uIk  
  9.relevance 相关性 ^d# AU7V|  
  10.professional skepticism 职业谨慎 Z Uj1vf6I  
  11.objectivity 客观性 h:7\S\|8  
  12. professional competence 专业胜任能力 )" Z|x  
  13.Senior/CPA-in-charge 项目经理 1Z?uT[kR  
  14.audit engagement letter 业务约定书 ;Tk/}Od!VN  
  15.recurring audit 连续审计 djoP`r  
  16.the client 委托人 8B+C[Q:+'  
  17.change CPA 更换注册会计 H/*slqL  
  18.the existing CPA 现任注册会计师 'b"7Lzp2  
  19.the successor CPA 后任注册会计师 6J- /%  
  20.the preceding CPA前任注册会计师 'A3*[e|OS  
  21.issue the audit report 出具审计报告 %<8?$-[  
  22.expert 专家 ' Hj([N  
  23.the board of directors 董事会 -1hCi !  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -`\n/"#X6i  
  25.assess material misstatement risks评估重大错报风险 uMm`j?Y23q  
  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 fHwS12SB  
  27.a general knowledge of —— 初步了解―――的情况 a; a1>1  
  28.a more knowledge of—— 进一步了解的情况 >`[+24e  
  29.the prior year‘s working papers 以前年度工作底稿 N2|NYDQs  
  30.minutes of meeting 会议纪要 ve"tbNL  
  31.business risks 经营风险 7'8G,|&:*  
  32.appropriateness 适当性 `c ^ ">L  
  33.accounting estimate 会计估计 K[?@nl?,z  
  34.management representations 管理层声明 w`< {   
  35.going concern assumption 持续经营假设 *T}c{ /  
  36.audit plan 审计计划 `tuGy}S2  
  37.significant audit areas 重点审计领域 ;P}007;  
  38.error 错误 ~-G_c=E?  
  39.fraud舞弊 cb|hIn\>7  
  40.modified or additional procedures 修改或追加审计程序 YADXXQ"  
  41.misappropriation of assets 侵占资产 [5 !{> L`  
  42.transactions without substance 虚假交易 1Ke9H!_P  
  43.unusual pressures 异常压力 3&"uf9d  
  44.the suspected noncompliance 涉嫌存在违法行为 @o1#J` rv  
  45.materialiy 重要性 T tWzjt  
  46.exceed the materiality level 超过重要性水平 JbitRV@a  
  47.approach the materiality level 接近重要性水平 Kv:.bHN}  
  48.an acceptably low level 可接受水平 4M0p:Ey '  
  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 2B)1 tP  
  50.misstatements or omissions 错报或漏报 !M )] 1Y  
  51.aggregate 总计 tCRsaDK>  
  52.subsequent events 期后事项 X>pCkGE  
  53.adjust the financial statements 调整财务报表 I!(BwYd  
  54.perform additional audit procedures 实施追加的审计程序 \|B\7a'4  
  55.audit risk 审计风险 }Q\+w,pJgN  
  56.detection risk 检查风险 p1.3)=T  
  57.inappropriate audit opinion 不适当的审计意见 )p#L"r^)  
  58.material misstatement 重大的错报 vxi_Y\r=T  
  59.tolerable misstatement 可容忍错报 wSM(!:on5  
  60.the acceptable level of detection risk 可接受的检查风险 K:VZ#U(_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 A@Zqh<,Ud  
  62.simall business 小规模企业 ']sj W'~  
  63.accounting system 会计系统 +BhJske  
  64.test of control 控制测试 ;;C2t&(  
  65.walk-through test 穿行测试 p/l">d]+  
  66.communication 沟通 P;K3T![  
  67.flow chart 流程图 UxF9Ko( ]d  
  68.reperformance of internal control 重新执行 1`s^r+11:  
  69.audit evidence 审计证据 w/PE)xA  
  70.substantive procedures 实质性程序 7hLh}  
  71.assertions 认定 ; bHS^  
  72.esistence 存在 {61Y;  
  73.occurrence 发生 f;OB"p  
  74.completeness 完整性 v>mK~0.$  
  75.rights and obligations 权利和义务 Ek_<2!%X  
  76.valuation and allocation 计价和分摊 WCk. K  
  77.cutoff 截止 o9C# 5%9  
  78.accuracy 准确性 "j_cI-@6  
  79.classification 分类 &sYxe:H  
  80.inspection 检查 /2*Bd E[yG  
  81.supervision of counting 监盘 r=7!S8'  
  82.observation 观察 e^x%d[sU  
  83.confirmation 函证 k=d0%} `M(  
  84.computation 计算 ^ rUq{  
  85.analytical procedures 分析程序 M} ri>o  
  86.vouch 核对 iweT @P`  
  87.trace 追查 i{:iRUC#  
  88.audit sampling 审计抽样 YdIZik F#  
  89.error 误差 #W.vX=/*  
  90.expected error 预期误差 D6fd(=t1Z  
  91.population 总体 8X278^ #  
  92.sampling risk 抽样风险 *5hbD-a:  
  93.non- sampling risk 非抽样风险 xoGrXt9&  
  94.sampling unit 抽样单位 ;|$oz{Ll  
  95.statistical sampling 统计抽样 darbL_1  
  96.tolerable error 可容忍误差 62Tel4u  
  97.the risk of under reliance 信赖不足风险 "(dI/}  
  98.the risk of over reliance 信赖过度风险 QoxQ"r9Wh  
  99.the risk of incorrect rejection 误拒风险 <9:~u]ixt  
  100. the risk of incorrect acceptance 误受风险 ~J5B?@2hK  
  101.working trial balance 试算平衡表 ]Wjcr2Wq  
  102.index and cross-referencing 索引和交叉索引 Bc-/s(/Eq  
  103.cash receipt 现金收入 gq4X(rsyD  
  104.cash disbursement 现金支出 -II03 S1  
  105.bank statement 银行对账单 x;/dSfv_  
  106.bank reconciliation 银行存款余额调节表 {gD`yoPrV  
  107.balance sheet date 资产负债表日 %~>-nqS  
  108.net realizable value 可变现净值 p=kt+H&;  
  109.storeroom 仓库 Y" rODk1  
  110.sale invoice 销售发票 JBZ1DZAWC  
  111.price list 价目表 "3a}~J<g  
  112.positive confirmation request 积极式询证函 )iK:BL*Nw  
  113.negative confirmation request 消极式询证函 V eY&pPQ  
  114.purchase requisition 请购单 <$a-.C5  
  115.receiving report 验收报告 Y7I\<JG<  
  116.gross margin 毛利 a"t~ K  
  117.manufacturing overhead 制造费用 |YV> #l  
  118.material requisition 领料单 ^-|~c`&}B  
  119.inventory-taking 存货盘点 59"tHb6E  
  120.bond certificate 债券 6R$Yh0%  
  121.stock certificate 股票 k\dPF@~Hvl  
  122.audit report 审计报告 =*zde0T?l  
  123.entity 被审计单位 JR&yaOws  
  124.addressee of the audit report 审计报告的收件人 J6>tGKa+e  
  125.unqualified opinion 无保留意见 ( plT/0=^t  
  126.qualified opinion 保留意见 ;mGPX~38  
  127.disclaimer of opinion 无法表示意见 hsYE&Np_Q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {X_I>)Wg  
  A (2)absorbed overhead 已吸收制造费用 /iAhGY  
  A (3)absorption costing 吸收成本计算 z}7}D !  
  A (4)account 账户,报表   :(" @U,  
  A (5)accounting postulate 会计假设   9Nx%Sdu  
  A (6)accounting series release 会计公告文件   AGjjhbGB  
  A (7)accounting valuation 会计计价   <r>Sj /w<D  
  A (8)account sale 承销清单 DO+~    
  A (9)accountability concept 经营责任概念   ^SsnCn-e  
  A (10)accountancy 会计职业   ~t$ng l$  
  A (11)accountant 会计师   L<B)BEE.  
  A (12)accounting 会计   z}Us+>z+jc  
  A (13)agency cost 代理成本   >msQ@Ch  
  A (14)accounting bases 会计基础   kUT^o  
  A (15)accounting manual 会计手册   C@zG(?X  
  A (16)accounting period 会计期间   v"mZy,u  
  A (17)accounting policies 会计方针   +uTl Lu;MT  
  A (18)accounting rate of return 会计报酬率   I3'UrKKO  
  A (19)accounting reference date 会计参照日   jt9- v-  
  A (20)accounting reference period 会计参照期间   /`nkz  
  A (21)accrual concept 应计概念   ~Eb: AC5  
  A (22)accrual expenses 应计费用   ct OCj$$u  
  A (23)acid test ration 速动比率(酸性测试比率)   }; M@JMu,  
  A (24)acquisition 购置   %4V$')rek  
  A (25)acquisition accounting 收购会计   nD]Mg T  
  A (26)activity based accounting 作业基础成本计算   .}Ys+d1b9c  
  A (27)adjusting events 调整事项   q4G$I?4  
  A (28)administrative expenses 行政管理费   d<HO~+9  
  A (29)advice note 发货通知   V}7)>i$A  
  A (30)amortization 摊销   v&d'ABeT  
  A (31)analytical review 分析性检查   R ?/xH=u>  
  A (32)annual equivalent cost 年度等量成本法   h|`R[  
  A (33)annual report and accounts 年度报告和报表   =PNkzFUo  
  A (34)appraisal cost 检验成本   J|^z>gP(  
  A (35)appropriation account 盈余分配账户   U /~uu  
  A (36)articles of association 公司章程细则   !_~ /Y/M  
  A (37)assets 资产   }aI>dHL  
  A (38)assets cover 资产保障   YktZXc?iI<  
  A (39)asset value per share 每股资产价值   Sl'$w4s   
  A (40)associated company 联营公司   kzNRRs\e  
  A (41)attainable standard 可达标准   nm]lPKU+Y  
`-R&4%t%  
 A (42)attributable profit 可归属利润   Gm9  
  A (43)audit 审计   7#oq|5  
  A (44)audit report 审计报告   .O(9\3q\  
  A (45)auditing standards 审计准则   J7aYi]vI  
  A (46)authorized share capital 额定股本   5JK'2J&  
  A (47)available hours 可用小时   *PB/I4>{  
  A (48)avoidable costs 可避免成本 1[#sHj$Na`  
  B (49)back-to-back loan 易币贷款   & ,:!gYN  
  B (50)backflush accounting 倒退成本计算   2QEH!)lvr  
  B (51)bad debts 坏帐   .J&89I]U  
  B (52)bad debts ratio 坏帐比率   quC$<Y  
  B (53)bank charges 银行手续费   XP:fL NpQ  
  B (54)bank overdraft 银行透支   @]8flb )T  
  B (55)bank reconciliation 银行存款调节表   :D;pDl  
  B (56)bank statement 银行对账单   GM1.pVb  
  B (57)bankruptcy 破产   /vi Ic %=  
  B (58)basis of apportionment 分摊基础   4K dYiuz0`  
  B (59)batch 批量   1ah,Zth2  
  B (60)batch costing 分批成本计算   ?EPHq, E  
  B (61)beta factor B(市场)风险因素   hA1B C3  
  B (62)bill 账单   %zRuIDmv  
  B (63)bill of exchange 汇票   _T~& kwe  
  B (64)bill of landing 提单   7+@-mJMP$D  
  B (65)bill of materials 用料预计单   W&D{0i`y  
  B (66)bill payable 应付票据   v6Y[_1  
  B (67)bill receivable 应收票据   2_o\Wor#  
  B (68)bin card 存货记录卡   wgolgof  
  B (69)bonus 红利   <Kr`R+Q$DN  
  B (70)book-keeping 薄记   eT5IL(mH  
  B (71)Boston classification 波士顿分类   d)D!np=  
  B (72)breakeven chart 保本图   P?c V d2Y  
  B (73)breakeven point 保本点   U 0~BcFpD  
  B (74)breaking-down time 复位时间   bi+g= cS  
  B (75)budget 预算   Eyk:pnKJb  
  B (76)budget center 预算中心   BD}%RTeWKq  
  B (77)budget cost allowance 预算成本折让   ?u".*!%  
  B (78)budget manual 预算手册   h6<i,1gQ1  
  B (79)budget period 预算期间   . .S3-(xW  
  B (80)budgetary control 预算控制   Hg8 4\fA  
  B (81)budgeted capacity 预算生产能力   BhbfPQ  
  B (82)burden 制造费用   gW4fwE^  
  B (83)business center 经营中心   C?]eFKS."  
  B (84)business entity 营业个体   u*uHdV5  
  B (85)business unit 经营单位   a.JjbFL  
 B (86)buy-out management 管理性购买产权   7r)]9_[(  
  B (87)by-product 副产品 p1i}fGS  
  C (88)called-up share capital 催缴股本   ^;( dF<?'r  
  C (89)capacity 生产能力   f#!nj]}#  
  C (90)capacity ratios 生产能力比率   =5fY3%^b{  
  C (91)capital 资本   iS<1C`%>  
  C (92)capital assets pricing model资本资产计价模式   I*(kv7(c0  
  C (93)capital commitment 承诺资本   F^%\AA]8  
  C (94)capital employed 已运用的资本   K3h7gY|.  
  C (95)capital expenditure 资本支出   )p>p3b g  
  C (96)capital expenditureauthorization 资本支出核准   +F-Y^):  
  C (97)capital expenditure control 资本支出控制   4${3e Sg_  
  C (98)capital expenditure proposal资本支出申请   0+SZ-]  
  C (99)capital funding planning 资本基金筹集计划   uysTyzx  
  C (100)capital gain 资本收益   :V#xrH8R  
  C (101)capital investment appraisal资本投资评估   3vAP&i'I  
  C (102)capital maintenance 资本保全   5!$sQ@#}D  
  C (103)capital resource planning 资本资源计划   1=sL[I7<  
  C (104)capital surplus 资本盈余   KSEKoHJo  
  C (105)capital turnover 资本周转率   f? GoBh<  
  C (106)card 记录卡   /-^J0f+l3  
  C (107)cash 现金   sKR%YK "A  
  C (108)cash account 现金账户   qvGm JN0  
  C (109)cash book 现金账薄   9,\AAISi  
  C (110)cash cow 金牛产品   Qy4Pw\  
  C (111)cash flow 现金流量   qxHn+O!h  
  C (112)cash discounted 现金贴现   tQUKw@@Q  
  C (113)cash flow budget 现金流量预算   Otq1CD9  
  C (114)cash flow statement 现金流量表   KD+&5=Y  
  C (115)cash ledger 现金分类账   )1@%!fr  
  C (116)cash limit 现金限额   n&|N=zh  
  C (117)CCA 现时成本会计   4!xRA''  
  C (118)center 中心   \dE{[^.5  
  C (119)changeover time 变更时间   ;~[}B v  
  C (120)chartered entity 特许经济个体   -O=xgvh"  
  C (121)cheque 支票   O:T 49:R}r  
  C (122)cheque register 支票登记薄    Z,O-P9jC  
  C (123)coin analysis 零钱分类   /0|1xHs  
  C (124)classification 分类   >t'A1`W  
  C (125)clock card 工时卡   +_S0  
  C (126)code 代码   j;D$qd'J  
  C (127)commitment accounting 承诺确认会计   T@#?{eA  
  C (128)common cost 共同成本   L2}<2  
  C (129)company limited byguarantee 有限担保责任公司   Vjo[rUW  
C (130)company limited shares 股份有限公司   opN4@a7l  
  C (131)competitive position 竞争能力状况   xE!0p EHd  
  C (132)concept 概念   iCh 8e>+  
  C (133)conglomerate 跨行业企业   h4hp5M  
  C (134)consistency concept 一致性概念   BB V>Q L  
  C (135)consolidated accounts 合并报表   l7VTuVGUJ  
  C (136)consolidation accounting 合并会计   t>*(v#WeZ  
  C (137)consortium 财团   '|5o(6u'  
  C (138)contingency plan 应急计划   `ZM$\Q=:  
  C (139)contingent liabilities 或有负债   es%py~m)  
  C (140)continuous operation 连续生产   g=qaq  
  C (141)contra 抵消   Xc" %-  
  C (142)contract cost 合同成本   e 6>j gy  
  C (143)contract costing 合同成本计算   a$^)~2U{  
  C (144)contribution 贡献毛益   gYk5}E-  
  C (145)contribution centre 贡献中心   JgKhrDx  
  C (146)contribution chart 贡献图   <u0}&/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :(yu t  
  C (148)contribution to salesration 贡献毛益对销售比率   iPWr-  
  C (149)control 控制   H`URJ8k$Q  
  C (150)control account 控制帐户   FyPG5-  
  C (151)control limits 控制限度   sN?Rx}  
  C (152)controllability concept 可控制概念   3Zyv X]@_  
  C (153)controllable cost 可控制成本   B|$o.$5  
  C (154)conversion cost 加工成本   7j&EQm5\9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   o&z[d  
  C (156)corporate appraisal 公司评估   (RG "2I3  
  C (157)corporate planning 公司计划   )flm3G2u  
  C (158)corporate social reporting 公司社会报告   " Qyi/r41  
  C (159)corporation 股份公司   `jTB9A"  
  C (160)cost 成本   94t`&jZ&|u  
  C (161)cost account 成本帐户   Gx}`_[-  
  C (162)cost accounting 成本会计   <&#]|HGc  
  C (163)cost accounting manual 成本手册   }oSgx  
  C (164)cost accounts calendar 成本报表的日历时间   g&EK^q  
  C (165)cost adjustment 成本调整   @)[8m8paV  
  C (166)cost allocation 成本分配   a;-%C{S9r  
  C (167)cost apportionment 成本分摊   % a.T@E  
  C (168)cost attribution 成本归属   "zQ<)Q]U  
  C (169)cost audit 成本审计   c$BH`" <*  
  C (170)cost behaviour 成本性态   vx ' ];  
  C (171)cost benefit analysis 成本效益分析   6Uq;]@k%  
  C (172)cost center 成本中心   UHU ,zgM  
  C (173)cost driver 成本动因
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