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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 nEJq_  
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  1.audit   审计 I3a NFa}  
  2.attestation   鉴证 `95r0t0hh\  
  3.credibility   可信赖程度 p2#)A"  
  4.audit of financial statements 财务报表审计 n`#tKwWHYx  
  5.agreed-upon procedures 执行商定程序 {x|[p_?  
  6.high levels of assurance 高水平保证 bWH&P/>  
  7.compilation 编制 yQ U{ zY  
  8.reliability 可靠性 m4**~xfC  
  9.relevance 相关性 tI`Q/a5@  
  10.professional skepticism 职业谨慎 G? ])o5  
  11.objectivity 客观性 .!Oo|m`V@  
  12. professional competence 专业胜任能力 51#_Vg  
  13.Senior/CPA-in-charge 项目经理 '}9x\ 3E  
  14.audit engagement letter 业务约定书 = i$Fl{vH  
  15.recurring audit 连续审计 p V9IHs}  
  16.the client 委托人 ZGBd%RWjG_  
  17.change CPA 更换注册会计 O9G[j=U  
  18.the existing CPA 现任注册会计师 3DzMB?I  
  19.the successor CPA 后任注册会计师 qB~rQPa  
  20.the preceding CPA前任注册会计师 +NeOSQSj  
  21.issue the audit report 出具审计报告 /$i.0$L  
  22.expert 专家 D[4u+g?[}>  
  23.the board of directors 董事会 gR&Q3jlIV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0pK=o"^?@  
  25.assess material misstatement risks评估重大错报风险 Hkk/xNP  
  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 N nRD|A  
  27.a general knowledge of —— 初步了解―――的情况 pM+ AjPr  
  28.a more knowledge of—— 进一步了解的情况 xqeyD*s  
  29.the prior year‘s working papers 以前年度工作底稿 \9cbI3rGz  
  30.minutes of meeting 会议纪要 C ;;Sih5  
  31.business risks 经营风险 ' KP@W9j  
  32.appropriateness 适当性 )mg:_K  
  33.accounting estimate 会计估计 "7 4-4  
  34.management representations 管理层声明 @D.}\(  
  35.going concern assumption 持续经营假设 AS !?q  
  36.audit plan 审计计划 )SaGH3~*C  
  37.significant audit areas 重点审计领域 p ?*Q- f  
  38.error 错误 ]%hn`ZJ  
  39.fraud舞弊 Z 8S\@I  
  40.modified or additional procedures 修改或追加审计程序 ,-$LmECg  
  41.misappropriation of assets 侵占资产 <->{  
  42.transactions without substance 虚假交易 `[z<4"Os   
  43.unusual pressures 异常压力 FTX=Wyr  
  44.the suspected noncompliance 涉嫌存在违法行为 O(#)m>A  
  45.materialiy 重要性 iNWw;_|1  
  46.exceed the materiality level 超过重要性水平 7TgOK   
  47.approach the materiality level 接近重要性水平 Cw iKi^m  
  48.an acceptably low level 可接受水平 $~~Jw]   
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 US+Q~GTA  
  50.misstatements or omissions 错报或漏报 aEFJ;n7m  
  51.aggregate 总计 Z)e/ !~""]  
  52.subsequent events 期后事项 ~d o9;8v  
  53.adjust the financial statements 调整财务报表 S{Kiy#ltWc  
  54.perform additional audit procedures 实施追加的审计程序 !-z'2B*:^  
  55.audit risk 审计风险 Mz9 r5  
  56.detection risk 检查风险 ?274uAO'  
  57.inappropriate audit opinion 不适当的审计意见 +dWDxguE{w  
  58.material misstatement 重大的错报 g%ndvdb m  
  59.tolerable misstatement 可容忍错报 O%Scjm-^X  
  60.the acceptable level of detection risk 可接受的检查风险 NiNM{[3oS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7yG#Z)VE  
  62.simall business 小规模企业 8{|8G-Mi  
  63.accounting system 会计系统 |Z|-q"Rf  
  64.test of control 控制测试 N"pc,Q\xU  
  65.walk-through test 穿行测试 bo,_&4?  
  66.communication 沟通 0m7Y>0wC6T  
  67.flow chart 流程图 _- [''(E  
  68.reperformance of internal control 重新执行 x5|I  
  69.audit evidence 审计证据 aKV$pC<[o  
  70.substantive procedures 实质性程序 ) mI 05  
  71.assertions 认定 e2L0VXbb  
  72.esistence 存在 l3KVW5-!gS  
  73.occurrence 发生 dl.N.P7}4  
  74.completeness 完整性 IrR7"`.i  
  75.rights and obligations 权利和义务 \(J8 #V  
  76.valuation and allocation 计价和分摊 Kh"?%ZIa  
  77.cutoff 截止 ?# Mr  
  78.accuracy 准确性 d)B@x`  
  79.classification 分类 0v6)t.]s  
  80.inspection 检查 Ot$-!Y;<  
  81.supervision of counting 监盘 Qwz}B  
  82.observation 观察 a:+{f&  
  83.confirmation 函证 a[v0%W ]u  
  84.computation 计算 `Y+J-EQ  
  85.analytical procedures 分析程序 )) Zf|86N  
  86.vouch 核对 x[4`fM.m*  
  87.trace 追查 NWP5If|'X  
  88.audit sampling 审计抽样 ~ {?_p@&n  
  89.error 误差 eiuSvyY  
  90.expected error 预期误差 "HX<,l8f%  
  91.population 总体 MV! {j;g1<  
  92.sampling risk 抽样风险 _geWE0 E  
  93.non- sampling risk 非抽样风险 BmBj7  
  94.sampling unit 抽样单位 @M<|:Z %.@  
  95.statistical sampling 统计抽样 SIe="YG]<  
  96.tolerable error 可容忍误差 lackB2J9 A  
  97.the risk of under reliance 信赖不足风险 [M?}uK ^  
  98.the risk of over reliance 信赖过度风险 i F*:d  
  99.the risk of incorrect rejection 误拒风险 ylUb9KusOx  
  100. the risk of incorrect acceptance 误受风险 > pgX^  
  101.working trial balance 试算平衡表 ?J' Y&  
  102.index and cross-referencing 索引和交叉索引 H1 2Fw'2  
  103.cash receipt 现金收入 'z );  
  104.cash disbursement 现金支出 ]~844J p  
  105.bank statement 银行对账单 3yANv?$a  
  106.bank reconciliation 银行存款余额调节表 @<<<C?CTv  
  107.balance sheet date 资产负债表日 hrmut*<|  
  108.net realizable value 可变现净值 qsL) }sC^8  
  109.storeroom 仓库 (w&F/ynO:  
  110.sale invoice 销售发票 ::o lN  
  111.price list 价目表 Ulhk$CPA  
  112.positive confirmation request 积极式询证函 ~Xr=4V:a+  
  113.negative confirmation request 消极式询证函 H!vax)%-\  
  114.purchase requisition 请购单 jnd[6v=C7-  
  115.receiving report 验收报告 yH7F''O7  
  116.gross margin 毛利 (VS5V31"  
  117.manufacturing overhead 制造费用 kTKq/G,Ft  
  118.material requisition 领料单 Ytgcs( /$  
  119.inventory-taking 存货盘点 -HQQw$  
  120.bond certificate 债券 U!T~!C^  
  121.stock certificate 股票 BW-`t-,E;  
  122.audit report 审计报告 YpQ7)_s ?  
  123.entity 被审计单位 832v"k CD  
  124.addressee of the audit report 审计报告的收件人 ()`7L|(`;q  
  125.unqualified opinion 无保留意见 r[1i*b$  
  126.qualified opinion 保留意见 ADZ};:]  
  127.disclaimer of opinion 无法表示意见 =5aDM\L$&  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *?o{9v5}(  
  A (2)absorbed overhead 已吸收制造费用 8'n/?.7cX  
  A (3)absorption costing 吸收成本计算 0YaA`  
  A (4)account 账户,报表   sfLMk E  
  A (5)accounting postulate 会计假设   #btLa\HJ  
  A (6)accounting series release 会计公告文件   OtSL*'7>  
  A (7)accounting valuation 会计计价   Y_}mYvJW  
  A (8)account sale 承销清单 "ZHW2l Mf  
  A (9)accountability concept 经营责任概念   Cv }Qwy  
  A (10)accountancy 会计职业   Mc#*wEo)8  
  A (11)accountant 会计师   sLh==V;9  
  A (12)accounting 会计   jQk*8   
  A (13)agency cost 代理成本   `))\}C@k  
  A (14)accounting bases 会计基础   pa#d L!J  
  A (15)accounting manual 会计手册   wNq;;AJ$  
  A (16)accounting period 会计期间   nv)2!mAh\  
  A (17)accounting policies 会计方针   U QE qX  
  A (18)accounting rate of return 会计报酬率   =,%CLS,6w  
  A (19)accounting reference date 会计参照日   Ny_lrfh)[  
  A (20)accounting reference period 会计参照期间   l6(-I Tb  
  A (21)accrual concept 应计概念   L{:9Cx!F  
  A (22)accrual expenses 应计费用   0$_oT;{8  
  A (23)acid test ration 速动比率(酸性测试比率)   @vpf[j  
  A (24)acquisition 购置   pkP?i5 ,  
  A (25)acquisition accounting 收购会计   OQ8 bI=?[x  
  A (26)activity based accounting 作业基础成本计算   AGH|"EWG  
  A (27)adjusting events 调整事项   qs|mj}?  
  A (28)administrative expenses 行政管理费   rX*H)3F  
  A (29)advice note 发货通知   Q#^Qv.s?K  
  A (30)amortization 摊销   Mmj;'iYOwF  
  A (31)analytical review 分析性检查   w0|gG+x jS  
  A (32)annual equivalent cost 年度等量成本法   GGe,fb<k  
  A (33)annual report and accounts 年度报告和报表   Mb"J@5P[4  
  A (34)appraisal cost 检验成本   6}75iIKi  
  A (35)appropriation account 盈余分配账户   <$6QDfa#  
  A (36)articles of association 公司章程细则    XEC(P  
  A (37)assets 资产   ;`l'2 z@N  
  A (38)assets cover 资产保障   N+zKr/  
  A (39)asset value per share 每股资产价值   ;WgJ<&33  
  A (40)associated company 联营公司   ub7zA!%  
  A (41)attainable standard 可达标准   [(o7$i29|%  
h tx;8:  
 A (42)attributable profit 可归属利润   x&^_c0fn  
  A (43)audit 审计   !l_lo`)  
  A (44)audit report 审计报告   _nD$b={g  
  A (45)auditing standards 审计准则   hOFOO_byzO  
  A (46)authorized share capital 额定股本   T_X6Ulp  
  A (47)available hours 可用小时   :`E8Z:-R  
  A (48)avoidable costs 可避免成本 I6j$X6u  
  B (49)back-to-back loan 易币贷款   ~ns7O  
  B (50)backflush accounting 倒退成本计算   ;=geHiQHA  
  B (51)bad debts 坏帐   I<Ksi~*i  
  B (52)bad debts ratio 坏帐比率   Qd=^S^}(  
  B (53)bank charges 银行手续费   6 }4'E  
  B (54)bank overdraft 银行透支   ?6(I V]  
  B (55)bank reconciliation 银行存款调节表   *\(r+>*x*  
  B (56)bank statement 银行对账单   48jVRo  
  B (57)bankruptcy 破产   ?|WoIV.  
  B (58)basis of apportionment 分摊基础   ?notxE7 ]  
  B (59)batch 批量   {n/uh0>f*  
  B (60)batch costing 分批成本计算   z^_*&  
  B (61)beta factor B(市场)风险因素   5~Cakd ]>  
  B (62)bill 账单   9Q(+ZG=JkV  
  B (63)bill of exchange 汇票   ZIPl7tTw  
  B (64)bill of landing 提单   .~Fp)O:!  
  B (65)bill of materials 用料预计单   CqHK%M  
  B (66)bill payable 应付票据   lrWV#`6!+  
  B (67)bill receivable 应收票据   8~90 30>Q  
  B (68)bin card 存货记录卡   S;~g3DC d  
  B (69)bonus 红利   '; =f  
  B (70)book-keeping 薄记   sm dZxFl  
  B (71)Boston classification 波士顿分类   !FA# K8  
  B (72)breakeven chart 保本图   o }3uo6GIB  
  B (73)breakeven point 保本点   fGw^:,B  
  B (74)breaking-down time 复位时间   &L F` W  
  B (75)budget 预算   s7g(3<(  
  B (76)budget center 预算中心   $={:r/R`i  
  B (77)budget cost allowance 预算成本折让   lY~4 '8^  
  B (78)budget manual 预算手册   U7!.,kR-  
  B (79)budget period 预算期间   S!Omy:=;i  
  B (80)budgetary control 预算控制   2-=\~<)  
  B (81)budgeted capacity 预算生产能力   'xhcuVl  
  B (82)burden 制造费用   3uZJ.Fb  
  B (83)business center 经营中心   YY&l?*M<  
  B (84)business entity 营业个体   4(Ov1a>  
  B (85)business unit 经营单位   K TsgJ\W  
 B (86)buy-out management 管理性购买产权   aO@ 7O*  
  B (87)by-product 副产品 GuGOePV  
  C (88)called-up share capital 催缴股本   '"?C4mbSl  
  C (89)capacity 生产能力   Zm"{Viv]  
  C (90)capacity ratios 生产能力比率   XYS'.6k(  
  C (91)capital 资本   lc2i`MC  
  C (92)capital assets pricing model资本资产计价模式   T[,/5J  
  C (93)capital commitment 承诺资本   @%tRhG  
  C (94)capital employed 已运用的资本   txZ?=8j_Y  
  C (95)capital expenditure 资本支出   rsF\JQk  
  C (96)capital expenditureauthorization 资本支出核准   Tneq6>  
  C (97)capital expenditure control 资本支出控制   )I^2k4Cg"  
  C (98)capital expenditure proposal资本支出申请   is1's[  
  C (99)capital funding planning 资本基金筹集计划   |o2sbLp  
  C (100)capital gain 资本收益   s[K^9wz  
  C (101)capital investment appraisal资本投资评估   P6 ;'Sza  
  C (102)capital maintenance 资本保全   [/ !;_b\X  
  C (103)capital resource planning 资本资源计划   Cw~RJ^a_  
  C (104)capital surplus 资本盈余   Yk'9U-.mc  
  C (105)capital turnover 资本周转率   :N<.?%Kf  
  C (106)card 记录卡   c&X{dJWD   
  C (107)cash 现金   jn%!AH  
  C (108)cash account 现金账户   .s<*'B7&  
  C (109)cash book 现金账薄   9Ro6fjjE  
  C (110)cash cow 金牛产品   b+6"#/s  
  C (111)cash flow 现金流量   N0K){  
  C (112)cash discounted 现金贴现    U3izvM  
  C (113)cash flow budget 现金流量预算   p}|.ZkyN  
  C (114)cash flow statement 现金流量表   t~e<z81p  
  C (115)cash ledger 现金分类账   ,bM-I2BR  
  C (116)cash limit 现金限额   *\wp?s>-t  
  C (117)CCA 现时成本会计   < -uc."6\  
  C (118)center 中心   bae\Zk%`^  
  C (119)changeover time 变更时间   kdxz!  
  C (120)chartered entity 特许经济个体   nI/kw%<  
  C (121)cheque 支票   A%Xt|=^_  
  C (122)cheque register 支票登记薄   ?E9DXg  
  C (123)coin analysis 零钱分类   N7b1.]<  
  C (124)classification 分类   28hHabd|  
  C (125)clock card 工时卡   !" JfOu  
  C (126)code 代码   (faK+z,*6R  
  C (127)commitment accounting 承诺确认会计   rUlS'L;$"  
  C (128)common cost 共同成本   t4q ej  
  C (129)company limited byguarantee 有限担保责任公司   \.f}W_OF  
C (130)company limited shares 股份有限公司   4<lQwV6=  
  C (131)competitive position 竞争能力状况   qC_mu)6  
  C (132)concept 概念   l akp  
  C (133)conglomerate 跨行业企业   kWlAY%   
  C (134)consistency concept 一致性概念   RQkyC AGx  
  C (135)consolidated accounts 合并报表   8K;Y2 #  
  C (136)consolidation accounting 合并会计   t ?h kL  
  C (137)consortium 财团   SR^_cpZoi  
  C (138)contingency plan 应急计划   4D$;KokZ  
  C (139)contingent liabilities 或有负债   )-Ej5'iHr  
  C (140)continuous operation 连续生产   sow d`I~  
  C (141)contra 抵消   x $wd O  
  C (142)contract cost 合同成本   O1D6^3w  
  C (143)contract costing 合同成本计算   xq %{}  
  C (144)contribution 贡献毛益   !mRx$ %ul  
  C (145)contribution centre 贡献中心   Uu"0rUzt  
  C (146)contribution chart 贡献图   Um)>2|rp}  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   FG%j {_Ez  
  C (148)contribution to salesration 贡献毛益对销售比率   !)qQbk  
  C (149)control 控制   ]WUC:6x  
  C (150)control account 控制帐户   2/36dGFH  
  C (151)control limits 控制限度   w-b' LP  
  C (152)controllability concept 可控制概念   e,k2vp!<&  
  C (153)controllable cost 可控制成本   c=[q(|+O!  
  C (154)conversion cost 加工成本   2b=)6H1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   G~wFnl%  
  C (156)corporate appraisal 公司评估   .fzu"XAPu  
  C (157)corporate planning 公司计划   sVoW =4V8  
  C (158)corporate social reporting 公司社会报告   QC0!p"  
  C (159)corporation 股份公司   GIftrYr  
  C (160)cost 成本   a=xT(G0Re  
  C (161)cost account 成本帐户   mPPk )qy  
  C (162)cost accounting 成本会计   IN7<@OS7  
  C (163)cost accounting manual 成本手册   T;\^#1  
  C (164)cost accounts calendar 成本报表的日历时间   S'U@X  
  C (165)cost adjustment 成本调整   V8-h%|$p3W  
  C (166)cost allocation 成本分配   s$DrR  
  C (167)cost apportionment 成本分摊   9Bdt(}0A  
  C (168)cost attribution 成本归属   JI|6B  
  C (169)cost audit 成本审计   V (rr"K+  
  C (170)cost behaviour 成本性态   }wwe}E-e  
  C (171)cost benefit analysis 成本效益分析   'P laMOy  
  C (172)cost center 成本中心   ? 0<w  
  C (173)cost driver 成本动因
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