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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 jgcI|?yL  
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  1.audit   审计 03]   
  2.attestation   鉴证 r8o9C  
  3.credibility   可信赖程度 ?{@UB*  
  4.audit of financial statements 财务报表审计 4G:?U6  
  5.agreed-upon procedures 执行商定程序 S4r-s;U-v/  
  6.high levels of assurance 高水平保证 ) <]*!  
  7.compilation 编制 >8I?YT.  
  8.reliability 可靠性 ~EYsUC#B_  
  9.relevance 相关性 n^HKf^]  
  10.professional skepticism 职业谨慎 .?1 6w`Y  
  11.objectivity 客观性 k0%*{IVPN  
  12. professional competence 专业胜任能力 z.NJu q  
  13.Senior/CPA-in-charge 项目经理 Bh'_@PHP  
  14.audit engagement letter 业务约定书 -r.Qy(}p  
  15.recurring audit 连续审计 L7~9u|7a#  
  16.the client 委托人 (qf%,F,_L  
  17.change CPA 更换注册会计 ;zMZ+GZ?;+  
  18.the existing CPA 现任注册会计师 @ m' zm:  
  19.the successor CPA 后任注册会计师 /S}4J"  
  20.the preceding CPA前任注册会计师 0QWc1L  
  21.issue the audit report 出具审计报告 Y|*a,H"_  
  22.expert 专家 MLu@|Xgh  
  23.the board of directors 董事会 GFq,Ca~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 /(iq^  
  25.assess material misstatement risks评估重大错报风险 =Nyq1~   
  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 P^wDt14>  
  27.a general knowledge of —— 初步了解―――的情况 X?2ub/Nr#Y  
  28.a more knowledge of—— 进一步了解的情况 {LwV&u(  
  29.the prior year‘s working papers 以前年度工作底稿 EWI2qaSnO  
  30.minutes of meeting 会议纪要 2j9+ f{ l  
  31.business risks 经营风险 }bU1wIW9I  
  32.appropriateness 适当性 rA=iBb3`  
  33.accounting estimate 会计估计 <BUKTRq  
  34.management representations 管理层声明 <)D)j[  
  35.going concern assumption 持续经营假设 X9|={ng)g#  
  36.audit plan 审计计划 B+8lp4V9%  
  37.significant audit areas 重点审计领域 !x%$xC^Iz  
  38.error 错误 ws ^ 7J/8  
  39.fraud舞弊 vz\^Aa #fv  
  40.modified or additional procedures 修改或追加审计程序 hd~3I4D  
  41.misappropriation of assets 侵占资产 "@P )  
  42.transactions without substance 虚假交易 !foiGZ3g  
  43.unusual pressures 异常压力 a#U2y"  
  44.the suspected noncompliance 涉嫌存在违法行为 g>@T5&1q *  
  45.materialiy 重要性  ZQY]c  
  46.exceed the materiality level 超过重要性水平 &bIE"ZBjt  
  47.approach the materiality level 接近重要性水平 l r 16*2.  
  48.an acceptably low level 可接受水平 .B9i`)0  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 T5:p^;?g  
  50.misstatements or omissions 错报或漏报 ^ UB*Q  
  51.aggregate 总计 :1O49g3R  
  52.subsequent events 期后事项 KOYU'hw  
  53.adjust the financial statements 调整财务报表 lhp.zl  
  54.perform additional audit procedures 实施追加的审计程序 V2v}F=  
  55.audit risk 审计风险 Te\i;7;4u  
  56.detection risk 检查风险 k MCg fL  
  57.inappropriate audit opinion 不适当的审计意见 HVG:q#=C  
  58.material misstatement 重大的错报 +NM`y=@@  
  59.tolerable misstatement 可容忍错报 v v  F:  
  60.the acceptable level of detection risk 可接受的检查风险 i]8+JG6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _? aI/D  
  62.simall business 小规模企业 "DpgX8lG_  
  63.accounting system 会计系统 km 0LLYG  
  64.test of control 控制测试 wjRv =[  
  65.walk-through test 穿行测试 :iKk"r,2P[  
  66.communication 沟通 PQ}owEJ2eM  
  67.flow chart 流程图 c9uln  
  68.reperformance of internal control 重新执行 `A\|qH5`W  
  69.audit evidence 审计证据 n'i~1pM,?  
  70.substantive procedures 实质性程序 x/)o'#d$|l  
  71.assertions 认定 `~+1i5-}  
  72.esistence 存在 hFLLg|@  
  73.occurrence 发生 `S&.gPE2  
  74.completeness 完整性 M%aA1!@/  
  75.rights and obligations 权利和义务 R9-Ps qmF  
  76.valuation and allocation 计价和分摊 z:Q4E|IX  
  77.cutoff 截止 <,X?+hr  
  78.accuracy 准确性 K:<0!C!  
  79.classification 分类 -9X#+-  
  80.inspection 检查 v}>5!*  
  81.supervision of counting 监盘 axpn*(yE  
  82.observation 观察 Z1&<-T_  
  83.confirmation 函证 u3VSS4RG%  
  84.computation 计算 6u6,9VG,  
  85.analytical procedures 分析程序 K+F]a]kld  
  86.vouch 核对 B]_NI=d  
  87.trace 追查 i*3*)ly  
  88.audit sampling 审计抽样 sX,."@[  
  89.error 误差 *~b}]M700  
  90.expected error 预期误差 K'DRX85F  
  91.population 总体 /Y7Yy jMi  
  92.sampling risk 抽样风险 v"~0 3-SX  
  93.non- sampling risk 非抽样风险 Wh7}G   
  94.sampling unit 抽样单位 :wcv,YoSG  
  95.statistical sampling 统计抽样 5@3hb]J  
  96.tolerable error 可容忍误差 EPn0ZwnS:M  
  97.the risk of under reliance 信赖不足风险 3<:m;F*#  
  98.the risk of over reliance 信赖过度风险 )e|n7|} $  
  99.the risk of incorrect rejection 误拒风险 )LRso>iOO  
  100. the risk of incorrect acceptance 误受风险 ;vkk$ -  
  101.working trial balance 试算平衡表 1P '_EJ]M  
  102.index and cross-referencing 索引和交叉索引 e5HHsR6  
  103.cash receipt 现金收入 IMF9eS{L  
  104.cash disbursement 现金支出 j 56Dt_  
  105.bank statement 银行对账单 u Jg|  
  106.bank reconciliation 银行存款余额调节表 ky^u.+cZ  
  107.balance sheet date 资产负债表日 Mu>WS)1lS  
  108.net realizable value 可变现净值 l` M7a9*U  
  109.storeroom 仓库 V39`J*fI  
  110.sale invoice 销售发票 Gd:fh5u':  
  111.price list 价目表 C3#mmiL-  
  112.positive confirmation request 积极式询证函  0+P[0  
  113.negative confirmation request 消极式询证函 ?_<14%r ;  
  114.purchase requisition 请购单 P+/6-CJ  
  115.receiving report 验收报告 .~L^h/)Gjy  
  116.gross margin 毛利 \5ZDP3I  
  117.manufacturing overhead 制造费用 ,!{/Y7PmJ  
  118.material requisition 领料单 # 1#?k  
  119.inventory-taking 存货盘点 &nXa /XIZ_  
  120.bond certificate 债券 @*s7~:VQ  
  121.stock certificate 股票 "n Zh u k  
  122.audit report 审计报告 ] 1:pnd  
  123.entity 被审计单位 r'/H3  
  124.addressee of the audit report 审计报告的收件人 dK^WZQ  
  125.unqualified opinion 无保留意见 NR@n%p  
  126.qualified opinion 保留意见 Y{v\m(D  
  127.disclaimer of opinion 无法表示意见 P m}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   12bt\ h9  
  A (2)absorbed overhead 已吸收制造费用 EWX!:BKf  
  A (3)absorption costing 吸收成本计算 JS:AHJSz  
  A (4)account 账户,报表   iAWd 9x  
  A (5)accounting postulate 会计假设   _R ] qoUw;  
  A (6)accounting series release 会计公告文件   99]&Xj  
  A (7)accounting valuation 会计计价    Q&d"uLsx  
  A (8)account sale 承销清单 y"o@?bny  
  A (9)accountability concept 经营责任概念   Hb :@]!r>  
  A (10)accountancy 会计职业   !U?Z<zh  
  A (11)accountant 会计师   }0(.HMiGj  
  A (12)accounting 会计   .V.x0  
  A (13)agency cost 代理成本   tPb$ua|  
  A (14)accounting bases 会计基础   teDO,$  
  A (15)accounting manual 会计手册   lgL|[ik`  
  A (16)accounting period 会计期间   ^<"^}Jh.M  
  A (17)accounting policies 会计方针   \as^z!<  
  A (18)accounting rate of return 会计报酬率   PE7D)!d T  
  A (19)accounting reference date 会计参照日   e>a4v8  
  A (20)accounting reference period 会计参照期间   g /v"E+  
  A (21)accrual concept 应计概念   8F#z)>q~  
  A (22)accrual expenses 应计费用   3 %'Y):  
  A (23)acid test ration 速动比率(酸性测试比率)   <JyF5  
  A (24)acquisition 购置   I_\#(  
  A (25)acquisition accounting 收购会计   #;WKuRv   
  A (26)activity based accounting 作业基础成本计算   QT\=>,Fz _  
  A (27)adjusting events 调整事项   X u+^41  
  A (28)administrative expenses 行政管理费   *53@%9 {u  
  A (29)advice note 发货通知   oTjsiXS  
  A (30)amortization 摊销   +uD4$Wt_F  
  A (31)analytical review 分析性检查   y))) {X  
  A (32)annual equivalent cost 年度等量成本法   JPq2C\Ka  
  A (33)annual report and accounts 年度报告和报表   (TjY1,f!H  
  A (34)appraisal cost 检验成本   \dzH G/e  
  A (35)appropriation account 盈余分配账户   %x2_njDd  
  A (36)articles of association 公司章程细则   D+u#!t[q  
  A (37)assets 资产   -ghmLMS%t  
  A (38)assets cover 资产保障   v.~uJ.T  
  A (39)asset value per share 每股资产价值   6k@(7Mw8A  
  A (40)associated company 联营公司   3{j&J-  
  A (41)attainable standard 可达标准   "dN4EA&QJ  
XX:?7:j}[8  
 A (42)attributable profit 可归属利润   &0='z  
  A (43)audit 审计   {|Pg]#Wi&  
  A (44)audit report 审计报告   >Y\$9W=t  
  A (45)auditing standards 审计准则   pm 4"Q!K  
  A (46)authorized share capital 额定股本   gq+|Hr  
  A (47)available hours 可用小时   u#c3T'E  
  A (48)avoidable costs 可避免成本 Oz: J8l%  
  B (49)back-to-back loan 易币贷款   MS~|F^g  
  B (50)backflush accounting 倒退成本计算   g=gWkN <  
  B (51)bad debts 坏帐   {@7{!I|eD  
  B (52)bad debts ratio 坏帐比率   q#n0!5Lv2  
  B (53)bank charges 银行手续费    8FmRD  
  B (54)bank overdraft 银行透支   6_.K9;Gd  
  B (55)bank reconciliation 银行存款调节表   8>KBh)q  
  B (56)bank statement 银行对账单   {f9jK@%Gy  
  B (57)bankruptcy 破产   hj_%'kk-A  
  B (58)basis of apportionment 分摊基础   wj$J} F  
  B (59)batch 批量   pg4J)<t#  
  B (60)batch costing 分批成本计算   *co=<g]4KY  
  B (61)beta factor B(市场)风险因素   ofu {g  
  B (62)bill 账单   >n^| eAH  
  B (63)bill of exchange 汇票   qyx  '  
  B (64)bill of landing 提单   3S97hn{|=  
  B (65)bill of materials 用料预计单   hA0g'X2eC  
  B (66)bill payable 应付票据   :4(.S<fH)-  
  B (67)bill receivable 应收票据   P0 va=H  
  B (68)bin card 存货记录卡   rphfW:  
  B (69)bonus 红利   u0M? l  
  B (70)book-keeping 薄记   T/$6ov+K  
  B (71)Boston classification 波士顿分类   dg?[gD8!4&  
  B (72)breakeven chart 保本图   h ?Ni5  
  B (73)breakeven point 保本点   wy1xZQ<5  
  B (74)breaking-down time 复位时间   f'2Ufd|J|  
  B (75)budget 预算   X9YYUnR2  
  B (76)budget center 预算中心   EC]b]'._  
  B (77)budget cost allowance 预算成本折让   j 1yW{  
  B (78)budget manual 预算手册   z'(] [SB  
  B (79)budget period 预算期间   jYv`kt  
  B (80)budgetary control 预算控制   W_C#a'$  
  B (81)budgeted capacity 预算生产能力   x2KIGG ^  
  B (82)burden 制造费用    ;ZSJ-r  
  B (83)business center 经营中心   Pz/bne;=  
  B (84)business entity 营业个体   >H*?ktcW  
  B (85)business unit 经营单位   )225ee>  
 B (86)buy-out management 管理性购买产权   (q@DBb4  
  B (87)by-product 副产品 j> ?0Y  
  C (88)called-up share capital 催缴股本   n&`=.[+A  
  C (89)capacity 生产能力   S"/M+m+ ]  
  C (90)capacity ratios 生产能力比率   RJz$$,RU  
  C (91)capital 资本   |?tUUT!`t  
  C (92)capital assets pricing model资本资产计价模式   )Yc jx~   
  C (93)capital commitment 承诺资本   BfcpB)N&.K  
  C (94)capital employed 已运用的资本   l.V{H<v}  
  C (95)capital expenditure 资本支出   "K7{y4  
  C (96)capital expenditureauthorization 资本支出核准   Fk(+S:{yQ  
  C (97)capital expenditure control 资本支出控制   sI7<rI.t){  
  C (98)capital expenditure proposal资本支出申请   JIGoF  
  C (99)capital funding planning 资本基金筹集计划   !@r1B`]j+"  
  C (100)capital gain 资本收益   t81}jD  
  C (101)capital investment appraisal资本投资评估   ep<O?7@j-G  
  C (102)capital maintenance 资本保全   K_fQFuj+  
  C (103)capital resource planning 资本资源计划   L ~,x~sLd  
  C (104)capital surplus 资本盈余   mihR *8p  
  C (105)capital turnover 资本周转率   ";&5@H|  
  C (106)card 记录卡   N<e=!LV  
  C (107)cash 现金   AWY#t&  
  C (108)cash account 现金账户   :z^VI M  
  C (109)cash book 现金账薄   h7}D//~p  
  C (110)cash cow 金牛产品   <vP{U  
  C (111)cash flow 现金流量   OF4iGFw  
  C (112)cash discounted 现金贴现   F@76V$U.  
  C (113)cash flow budget 现金流量预算   '`/Qr~]  
  C (114)cash flow statement 现金流量表   (sXR@Ce$  
  C (115)cash ledger 现金分类账   (4hCT*  
  C (116)cash limit 现金限额   Y6>@zznk  
  C (117)CCA 现时成本会计    2]$ 7  
  C (118)center 中心   y rSTU-5u  
  C (119)changeover time 变更时间   8: x{  
  C (120)chartered entity 特许经济个体   * mzJ)4A  
  C (121)cheque 支票   AB!P(  
  C (122)cheque register 支票登记薄   l;N?*2zm[  
  C (123)coin analysis 零钱分类   4H<@da}  
  C (124)classification 分类   wRa$b  
  C (125)clock card 工时卡   yc#0c[ZQu  
  C (126)code 代码   yBd#*3K1  
  C (127)commitment accounting 承诺确认会计   N3_r qRd^  
  C (128)common cost 共同成本   *gq~~(jH  
  C (129)company limited byguarantee 有限担保责任公司   'Mfn:n+  
C (130)company limited shares 股份有限公司   Fp_?1 y  
  C (131)competitive position 竞争能力状况   qqmhh_[T  
  C (132)concept 概念   <6 LpsM}  
  C (133)conglomerate 跨行业企业   1Q&\y)@bT  
  C (134)consistency concept 一致性概念   \c"{V-#o\  
  C (135)consolidated accounts 合并报表   mHm"QBa!  
  C (136)consolidation accounting 合并会计   N^)\+*tf1  
  C (137)consortium 财团   z qM:'x*  
  C (138)contingency plan 应急计划   zdL"PF  
  C (139)contingent liabilities 或有负债   Zj(2$9IU  
  C (140)continuous operation 连续生产   !9B`  
  C (141)contra 抵消   1ZUmMa1(  
  C (142)contract cost 合同成本   9`A}-YA !  
  C (143)contract costing 合同成本计算   (1t b  
  C (144)contribution 贡献毛益   n<}t\<LG^c  
  C (145)contribution centre 贡献中心   W^es"\  
  C (146)contribution chart 贡献图   VZ#@7t  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |#y+iXTJ   
  C (148)contribution to salesration 贡献毛益对销售比率   kw%vO6"q(  
  C (149)control 控制   J  u0W  
  C (150)control account 控制帐户   %^5|3l3y  
  C (151)control limits 控制限度    Uz;z  
  C (152)controllability concept 可控制概念   bJ~@ k,'  
  C (153)controllable cost 可控制成本   Y-0o>:SM  
  C (154)conversion cost 加工成本   _a~uIGN  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   BI BBp=+  
  C (156)corporate appraisal 公司评估   ;tBc&LJ?  
  C (157)corporate planning 公司计划   (M>[D!Yt  
  C (158)corporate social reporting 公司社会报告   aSN"MTw.  
  C (159)corporation 股份公司   Z=L~W,0'  
  C (160)cost 成本   o7qZy |\4S  
  C (161)cost account 成本帐户   ceW,A `J  
  C (162)cost accounting 成本会计   .L#xX1qr  
  C (163)cost accounting manual 成本手册   #@i1jZ  
  C (164)cost accounts calendar 成本报表的日历时间   3M?vK(zG>P  
  C (165)cost adjustment 成本调整   jm~qD T,  
  C (166)cost allocation 成本分配   uxxS."~  
  C (167)cost apportionment 成本分摊   Za*QX|  
  C (168)cost attribution 成本归属   QR.]?t;1  
  C (169)cost audit 成本审计   L~WC9xguDl  
  C (170)cost behaviour 成本性态   m(B,a,g<  
  C (171)cost benefit analysis 成本效益分析   w9Eb\ An  
  C (172)cost center 成本中心   4v=NmO }  
  C (173)cost driver 成本动因
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