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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 kl90w  
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  1.audit   审计 HNj6Iw  
  2.attestation   鉴证 a!?&8$^<  
  3.credibility   可信赖程度 nP+]WUnY  
  4.audit of financial statements 财务报表审计 *z{.9z`  
  5.agreed-upon procedures 执行商定程序 'J=knjAT  
  6.high levels of assurance 高水平保证 ny,a5zEnF  
  7.compilation 编制 2\: z   
  8.reliability 可靠性 *YI>Q@F9  
  9.relevance 相关性 h"-}BjL  
  10.professional skepticism 职业谨慎 KC`~\sYRN]  
  11.objectivity 客观性 )7j CEA03  
  12. professional competence 专业胜任能力 -}W `  
  13.Senior/CPA-in-charge 项目经理 ZMVQo -=  
  14.audit engagement letter 业务约定书 @fVCGV?'  
  15.recurring audit 连续审计 q|[P[7z  
  16.the client 委托人 Y.<&phv  
  17.change CPA 更换注册会计 A`D^}F6  
  18.the existing CPA 现任注册会计师 i7m=V T  
  19.the successor CPA 后任注册会计师 )/:&i<Q:  
  20.the preceding CPA前任注册会计师 mO UIGlv  
  21.issue the audit report 出具审计报告 DsY$  
  22.expert 专家 %ys-y?r  
  23.the board of directors 董事会 qU1^ K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6,C,LT2^(  
  25.assess material misstatement risks评估重大错报风险 m#(tBfH[  
  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 WG_20Jd JY  
  27.a general knowledge of —— 初步了解―――的情况 xGzp}   
  28.a more knowledge of—— 进一步了解的情况 ?B&@  
  29.the prior year‘s working papers 以前年度工作底稿 aC&ZV}8of  
  30.minutes of meeting 会议纪要 0F\ e*{gc  
  31.business risks 经营风险 Px>Gc:!>  
  32.appropriateness 适当性 ^lP_{ c  
  33.accounting estimate 会计估计 G|p3NhLgO=  
  34.management representations 管理层声明 *$KUnd-T  
  35.going concern assumption 持续经营假设 YJ&K0 %R  
  36.audit plan 审计计划 !"dbK'jb^  
  37.significant audit areas 重点审计领域 'Gw;@[  
  38.error 错误 % 1+\N  
  39.fraud舞弊 l[2 d{r  
  40.modified or additional procedures 修改或追加审计程序 eqyZ|6  
  41.misappropriation of assets 侵占资产 Au6*hv3:  
  42.transactions without substance 虚假交易 tkG0xRH  
  43.unusual pressures 异常压力 CFW\  
  44.the suspected noncompliance 涉嫌存在违法行为  ^vPt Ppt  
  45.materialiy 重要性 ;Ly(O'9  
  46.exceed the materiality level 超过重要性水平 M =!RJ%6f  
  47.approach the materiality level 接近重要性水平 fDn|o"  
  48.an acceptably low level 可接受水平 tp3>aNj  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 4)BPrWea1  
  50.misstatements or omissions 错报或漏报 R7L:U+*V"  
  51.aggregate 总计 Zm:Wig ,a  
  52.subsequent events 期后事项 DiB~Ovh|  
  53.adjust the financial statements 调整财务报表 EzDj,!!<w  
  54.perform additional audit procedures 实施追加的审计程序 Dm=Em-ST6  
  55.audit risk 审计风险 &~u=vuX  
  56.detection risk 检查风险 %r<c>sFJN  
  57.inappropriate audit opinion 不适当的审计意见 6;lJs,I1w{  
  58.material misstatement 重大的错报 <&?gpRK   
  59.tolerable misstatement 可容忍错报 fC_dSM[{c  
  60.the acceptable level of detection risk 可接受的检查风险 Y=oj0(Q*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 z|Hc=AU8y  
  62.simall business 小规模企业 +P7A`{Ae  
  63.accounting system 会计系统 3sk$B%a>Z  
  64.test of control 控制测试 H(^O{JC]y!  
  65.walk-through test 穿行测试 OAc*W<Q0  
  66.communication 沟通 ~=Y <B/  
  67.flow chart 流程图 UXXN\D  
  68.reperformance of internal control 重新执行 >@yHa'*9S  
  69.audit evidence 审计证据 VWlOMqL995  
  70.substantive procedures 实质性程序 !9!kb  
  71.assertions 认定 !OJ@ =y`i  
  72.esistence 存在 AQ!FJ(X(  
  73.occurrence 发生 %"Y7 b2pPa  
  74.completeness 完整性 ?I`BbT}  
  75.rights and obligations 权利和义务 v5|X= B>&>  
  76.valuation and allocation 计价和分摊 8+&] q#W3  
  77.cutoff 截止 No)v&P%  
  78.accuracy 准确性 B/i`  
  79.classification 分类 c3gy{:lb  
  80.inspection 检查 U}xQUFT|  
  81.supervision of counting 监盘 }mjJglK!N  
  82.observation 观察 JM#jg-z,~  
  83.confirmation 函证 `  L(AvSR  
  84.computation 计算 3U&Qo nCV  
  85.analytical procedures 分析程序 ! af35WF  
  86.vouch 核对 !*:Zcg?7n  
  87.trace 追查 kU8V,5  
  88.audit sampling 审计抽样 }2.^n{Y  
  89.error 误差 OC zWP,  
  90.expected error 预期误差 um@RaU  
  91.population 总体 C7(kV{h$d  
  92.sampling risk 抽样风险 |H.(?!nTb  
  93.non- sampling risk 非抽样风险 *'+OA6  
  94.sampling unit 抽样单位 rl^_RI  
  95.statistical sampling 统计抽样  J9oGw P  
  96.tolerable error 可容忍误差 >Au]S `  
  97.the risk of under reliance 信赖不足风险 (Al.hEs'  
  98.the risk of over reliance 信赖过度风险 ]@op  
  99.the risk of incorrect rejection 误拒风险 {m9OgR5U  
  100. the risk of incorrect acceptance 误受风险 VVdgNT|}W  
  101.working trial balance 试算平衡表 0px@3/  
  102.index and cross-referencing 索引和交叉索引 YF=@nR$_~j  
  103.cash receipt 现金收入 oJK]oVX9i  
  104.cash disbursement 现金支出 =5EG}@  
  105.bank statement 银行对账单 H#8]Lb@@:  
  106.bank reconciliation 银行存款余额调节表 LSQ2pB2V  
  107.balance sheet date 资产负债表日 WigC'  
  108.net realizable value 可变现净值 <CL0@?*i9  
  109.storeroom 仓库 fbS l$jn.  
  110.sale invoice 销售发票 US+PI`  
  111.price list 价目表 M:OY8=V  
  112.positive confirmation request 积极式询证函 VdR5ZP  
  113.negative confirmation request 消极式询证函 `j088<?j  
  114.purchase requisition 请购单 M:c^ [9)y  
  115.receiving report 验收报告 ;JpU4W2/  
  116.gross margin 毛利 -OZRSjmY  
  117.manufacturing overhead 制造费用 b0]y$ *{j  
  118.material requisition 领料单 TL+a_]3@  
  119.inventory-taking 存货盘点 7ZHM;_ -  
  120.bond certificate 债券 + )?1F  
  121.stock certificate 股票 MpM-xz~  
  122.audit report 审计报告  o@_p V  
  123.entity 被审计单位 `gy]|gS#b  
  124.addressee of the audit report 审计报告的收件人 x+(h#+F  
  125.unqualified opinion 无保留意见 bL+Hw6;  
  126.qualified opinion 保留意见 \LRno3  
  127.disclaimer of opinion 无法表示意见 pYJv| `+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   )Y @  
  A (2)absorbed overhead 已吸收制造费用 GVZ/`^ndM  
  A (3)absorption costing 吸收成本计算 AFL*a*  
  A (4)account 账户,报表   .O'S@ %]  
  A (5)accounting postulate 会计假设   o[^%0uVF  
  A (6)accounting series release 会计公告文件   .l5y !?  
  A (7)accounting valuation 会计计价   8QDRlF:;<  
  A (8)account sale 承销清单 w :Fes  
  A (9)accountability concept 经营责任概念   {mF: m5e  
  A (10)accountancy 会计职业   y}ez js  
  A (11)accountant 会计师   gOa'o<  
  A (12)accounting 会计   M)6_Ta l  
  A (13)agency cost 代理成本   b&p*IyJR  
  A (14)accounting bases 会计基础   V4f ~#Tp  
  A (15)accounting manual 会计手册   F<X)eO]tk  
  A (16)accounting period 会计期间   Z=DAA+T`  
  A (17)accounting policies 会计方针   UDV,co  
  A (18)accounting rate of return 会计报酬率   \uQB%yMoz  
  A (19)accounting reference date 会计参照日   DM{ 7x77  
  A (20)accounting reference period 会计参照期间   I(/W+ o  
  A (21)accrual concept 应计概念   QvK/31*QG  
  A (22)accrual expenses 应计费用   ,JRYG<O_T  
  A (23)acid test ration 速动比率(酸性测试比率)   .Xh^L  
  A (24)acquisition 购置   ^V v7u@y  
  A (25)acquisition accounting 收购会计   qX`?4"4  
  A (26)activity based accounting 作业基础成本计算   !Pt|Hk dr  
  A (27)adjusting events 调整事项   ;JA2n\iP,  
  A (28)administrative expenses 行政管理费   ?Jm/v%0O  
  A (29)advice note 发货通知   p+#J;.  
  A (30)amortization 摊销   '0U+M{  
  A (31)analytical review 分析性检查   {<ymL}  
  A (32)annual equivalent cost 年度等量成本法   _Qs )~  
  A (33)annual report and accounts 年度报告和报表   B+eB=KL  
  A (34)appraisal cost 检验成本   =&xamA)  
  A (35)appropriation account 盈余分配账户   S #% 'Vrp  
  A (36)articles of association 公司章程细则   $@+\_f'bU>  
  A (37)assets 资产   pq+Gsu1^  
  A (38)assets cover 资产保障   &CF74AN#  
  A (39)asset value per share 每股资产价值   Ps7(4%  
  A (40)associated company 联营公司   WZdA<<,:o  
  A (41)attainable standard 可达标准   ,g@U *06  
vLJ<_&6  
 A (42)attributable profit 可归属利润   SQWwxFJ  
  A (43)audit 审计   "m0>u,HmI  
  A (44)audit report 审计报告   fyT:I6*  
  A (45)auditing standards 审计准则   2X;,s`)  
  A (46)authorized share capital 额定股本   $jo}?Y+  
  A (47)available hours 可用小时   }k7@ X  
  A (48)avoidable costs 可避免成本 ~HI|t2C  
  B (49)back-to-back loan 易币贷款   IfeG"ua|  
  B (50)backflush accounting 倒退成本计算   '81$8xxdY  
  B (51)bad debts 坏帐   6cVaO@/(  
  B (52)bad debts ratio 坏帐比率   q0jzng  
  B (53)bank charges 银行手续费   8b !&TP~m1  
  B (54)bank overdraft 银行透支   1$?O5.X:  
  B (55)bank reconciliation 银行存款调节表   Erl"X}P  
  B (56)bank statement 银行对账单   h&L+Qx  
  B (57)bankruptcy 破产   "d/x`Dx  
  B (58)basis of apportionment 分摊基础   NtkEb :  
  B (59)batch 批量   6gY5v @!w  
  B (60)batch costing 分批成本计算   ueZ`+g~gg  
  B (61)beta factor B(市场)风险因素   }:5r#Cd  
  B (62)bill 账单   XUfj 0  
  B (63)bill of exchange 汇票   0XSZ3dY&+  
  B (64)bill of landing 提单   U%"c@%B0  
  B (65)bill of materials 用料预计单   \evK.i*KfA  
  B (66)bill payable 应付票据   (ScL  C  
  B (67)bill receivable 应收票据   qxG @Zd  
  B (68)bin card 存货记录卡   O1Ey{2Q  
  B (69)bonus 红利   E@hvO%  
  B (70)book-keeping 薄记   ?%i|].<-'  
  B (71)Boston classification 波士顿分类   [?)}0cd0  
  B (72)breakeven chart 保本图   sKB])mf]  
  B (73)breakeven point 保本点   }I}RqD:`  
  B (74)breaking-down time 复位时间   {tk42}8k  
  B (75)budget 预算   Dsw(ti`@  
  B (76)budget center 预算中心   ]Hc `<P  
  B (77)budget cost allowance 预算成本折让   aN}yS=(Ff  
  B (78)budget manual 预算手册   ]MfT5#(6h  
  B (79)budget period 预算期间   }ARWR.7Cc  
  B (80)budgetary control 预算控制   VT?J TW  
  B (81)budgeted capacity 预算生产能力   Q*ZqY  
  B (82)burden 制造费用   2Y\,[$z  
  B (83)business center 经营中心   }?$d~]t)  
  B (84)business entity 营业个体   )/HSt%>  
  B (85)business unit 经营单位   qS*qHT(u19  
 B (86)buy-out management 管理性购买产权   8GN0487H  
  B (87)by-product 副产品 QB'-`GwL  
  C (88)called-up share capital 催缴股本   Pan^@B=Q  
  C (89)capacity 生产能力    ;i y]mPd  
  C (90)capacity ratios 生产能力比率   1mwb&j24n3  
  C (91)capital 资本   d2'9C6t  
  C (92)capital assets pricing model资本资产计价模式   I?lQN$A.E  
  C (93)capital commitment 承诺资本   aU<0<Dx  
  C (94)capital employed 已运用的资本   GQ[: vX`  
  C (95)capital expenditure 资本支出   uwsGtgd&  
  C (96)capital expenditureauthorization 资本支出核准   e!d& #ofw|  
  C (97)capital expenditure control 资本支出控制   #b4`Wcrj  
  C (98)capital expenditure proposal资本支出申请   |+mhY q|`  
  C (99)capital funding planning 资本基金筹集计划   cT`x,2  
  C (100)capital gain 资本收益   D*|h c  
  C (101)capital investment appraisal资本投资评估   2.p7fu  
  C (102)capital maintenance 资本保全   Xnt`7L<L  
  C (103)capital resource planning 资本资源计划   ]QJLES  
  C (104)capital surplus 资本盈余   t~)w921>  
  C (105)capital turnover 资本周转率    6c^2Nl8e  
  C (106)card 记录卡   BLgmF E2  
  C (107)cash 现金   e]!C Aj7uS  
  C (108)cash account 现金账户   _FeLSk.  
  C (109)cash book 现金账薄   %E3|b6k\  
  C (110)cash cow 金牛产品   8| .( Y  
  C (111)cash flow 现金流量   mLd=+&M  
  C (112)cash discounted 现金贴现   ;gc Q9L  
  C (113)cash flow budget 现金流量预算   0\qbJ  
  C (114)cash flow statement 现金流量表   _:x/\ 8P  
  C (115)cash ledger 现金分类账   Mc>]ZAzr  
  C (116)cash limit 现金限额   *^bqpW2$q  
  C (117)CCA 现时成本会计   9IIQon  
  C (118)center 中心   j/TsHJ=  
  C (119)changeover time 变更时间   36,qh.LKn  
  C (120)chartered entity 特许经济个体   -PbGNF  
  C (121)cheque 支票   B cg\ p}  
  C (122)cheque register 支票登记薄   +_|M*%  
  C (123)coin analysis 零钱分类   IVzJ|  
  C (124)classification 分类   BT: =  
  C (125)clock card 工时卡   WEFYV=I\  
  C (126)code 代码   [h""AJ~t  
  C (127)commitment accounting 承诺确认会计   RWP`#(&/&  
  C (128)common cost 共同成本   ]sE~gro  
  C (129)company limited byguarantee 有限担保责任公司   IFlDw}M!9  
C (130)company limited shares 股份有限公司   ^*#5iT8/  
  C (131)competitive position 竞争能力状况   {wih)XNY  
  C (132)concept 概念   w 6+X{  
  C (133)conglomerate 跨行业企业   Lfx&DK !  
  C (134)consistency concept 一致性概念   X@:pys 8@  
  C (135)consolidated accounts 合并报表   (/14)"Sk  
  C (136)consolidation accounting 合并会计   '*MNRduE6  
  C (137)consortium 财团   C|5eV=f)P  
  C (138)contingency plan 应急计划   -^=gQ7f9  
  C (139)contingent liabilities 或有负债   d&&^_0O  
  C (140)continuous operation 连续生产   , Bk mf|  
  C (141)contra 抵消   5&D)W>{d  
  C (142)contract cost 合同成本   G4{ zt3{  
  C (143)contract costing 合同成本计算   q]T{g*lT  
  C (144)contribution 贡献毛益   KFCrJ )  
  C (145)contribution centre 贡献中心   t%Vc1H2}   
  C (146)contribution chart 贡献图   x[ U/ 8#f&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >KH.~Jfy  
  C (148)contribution to salesration 贡献毛益对销售比率   \\AufAkJ  
  C (149)control 控制   lO3$V JI  
  C (150)control account 控制帐户   >0~|iRySi  
  C (151)control limits 控制限度   h-+9Bv]  
  C (152)controllability concept 可控制概念   !FX0Nx=oi  
  C (153)controllable cost 可控制成本   d@#!,P5 `  
  C (154)conversion cost 加工成本   r" d/ 9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `*mctjSN  
  C (156)corporate appraisal 公司评估   Vcz ExP  
  C (157)corporate planning 公司计划   mjO4GpG3  
  C (158)corporate social reporting 公司社会报告   /5 B{szf  
  C (159)corporation 股份公司   7dyGC:YuTL  
  C (160)cost 成本   i 2hP4<;h  
  C (161)cost account 成本帐户   <e-9We."  
  C (162)cost accounting 成本会计   h}k&#X) 7  
  C (163)cost accounting manual 成本手册   N3 .!E|  
  C (164)cost accounts calendar 成本报表的日历时间   .Qm"iOyM  
  C (165)cost adjustment 成本调整   }-?_c#G 3  
  C (166)cost allocation 成本分配   X<dQq`kZ  
  C (167)cost apportionment 成本分摊   `% k9@k .  
  C (168)cost attribution 成本归属   (Gr8JpV  
  C (169)cost audit 成本审计   FivgOa  
  C (170)cost behaviour 成本性态   28 [hp[<  
  C (171)cost benefit analysis 成本效益分析   bO]^TRaiJ  
  C (172)cost center 成本中心   Pz7{dQqjk#  
  C (173)cost driver 成本动因
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