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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
1 po.Cmx  
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注会《审计》英语常用词汇 lV*dQwa?i  
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  1.audit   审计 >7[o=!^:4  
  2.attestation   鉴证 soTmKqj E  
  3.credibility   可信赖程度 lo!.%PP|  
  4.audit of financial statements 财务报表审计 RAh4#8]  
  5.agreed-upon procedures 执行商定程序 5g$]ou  
  6.high levels of assurance 高水平保证 v{T%`WuPRf  
  7.compilation 编制 FthrI  
  8.reliability 可靠性 |@+/R .l  
  9.relevance 相关性 9c}mAg4  
  10.professional skepticism 职业谨慎 5N_w(B  
  11.objectivity 客观性 {?zBc E:  
  12. professional competence 专业胜任能力 o-f;$]yp>  
  13.Senior/CPA-in-charge 项目经理 kw gsf5[  
  14.audit engagement letter 业务约定书 UrP jZ:K'  
  15.recurring audit 连续审计 T"tR*2HwSd  
  16.the client 委托人 >p[skN   
  17.change CPA 更换注册会计 z :q9~  
  18.the existing CPA 现任注册会计师 b":3J)Y6.  
  19.the successor CPA 后任注册会计师 +IM: jrT(  
  20.the preceding CPA前任注册会计师 YIc|0[ ]*|  
  21.issue the audit report 出具审计报告 RXbhuI  
  22.expert 专家 eL`}j9  
  23.the board of directors 董事会 \D<w:\P  
  24.knowledge of the entity‘ s business 了解被审计单位情况 /ta5d;@  
  25.assess material misstatement risks评估重大错报风险 ,*r}23  
  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 ]nM 2J}7  
  27.a general knowledge of —— 初步了解―――的情况 zBKfaQI,  
  28.a more knowledge of—— 进一步了解的情况 &>T7]])  
  29.the prior year‘s working papers 以前年度工作底稿 NO%x 2dx0  
  30.minutes of meeting 会议纪要 I8s%wY9  
  31.business risks 经营风险 z5|m`$gy  
  32.appropriateness 适当性 *>#mI/#}  
  33.accounting estimate 会计估计 ^s;xLGl]  
  34.management representations 管理层声明 }5??n~:*5  
  35.going concern assumption 持续经营假设 43HZ)3!me  
  36.audit plan 审计计划 \uUd *  
  37.significant audit areas 重点审计领域 VxKD>:3c  
  38.error 错误 x&N!SU6  
  39.fraud舞弊  !=f$ [1  
  40.modified or additional procedures 修改或追加审计程序 \@K KX  
  41.misappropriation of assets 侵占资产 !SxZN dv  
  42.transactions without substance 虚假交易 eM1=r:jgE  
  43.unusual pressures 异常压力 F70_N($i  
  44.the suspected noncompliance 涉嫌存在违法行为 z5k9|.hgw  
  45.materialiy 重要性 :1 Y*&s  
  46.exceed the materiality level 超过重要性水平 g:yUZ;U  
  47.approach the materiality level 接近重要性水平 U^@8ebv  
  48.an acceptably low level 可接受水平 }R\9y bv  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 jO9w7u6  
  50.misstatements or omissions 错报或漏报 \GFFPCi4 D  
  51.aggregate 总计 97]$*&fH  
  52.subsequent events 期后事项 T]fBVA  
  53.adjust the financial statements 调整财务报表 jlA?JB  
  54.perform additional audit procedures 实施追加的审计程序 n_qDg  
  55.audit risk 审计风险 Z6F^p8O-  
  56.detection risk 检查风险 M#U#I :z%  
  57.inappropriate audit opinion 不适当的审计意见 #zL0P>P'a  
  58.material misstatement 重大的错报 waYH_)Zx  
  59.tolerable misstatement 可容忍错报 ,m08t9F  
  60.the acceptable level of detection risk 可接受的检查风险 nbhzLUK  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 OfAh? ^R  
  62.simall business 小规模企业 [D v6z t>  
  63.accounting system 会计系统 VY#:IE:T  
  64.test of control 控制测试 |rhCQ"H  
  65.walk-through test 穿行测试 $zR[2{bg  
  66.communication 沟通 p^(gXzW  
  67.flow chart 流程图 { yvKUTq`  
  68.reperformance of internal control 重新执行 N)&(&2  
  69.audit evidence 审计证据 <.N33 7!  
  70.substantive procedures 实质性程序 @[vwqPOL  
  71.assertions 认定 G=Qslrtg  
  72.esistence 存在 "92Z"I~1  
  73.occurrence 发生 `H7V['  
  74.completeness 完整性 |K jy4.2  
  75.rights and obligations 权利和义务 sA}Xha  
  76.valuation and allocation 计价和分摊 / >As9|%  
  77.cutoff 截止 R=/6bR57  
  78.accuracy 准确性 QSNLo_z  
  79.classification 分类 ?#cX_  
  80.inspection 检查 uINm>$G,5  
  81.supervision of counting 监盘 .AzGPcJY  
  82.observation 观察 $:aKb#l)  
  83.confirmation 函证 >d{O1by=d9  
  84.computation 计算 51Nh"JTy  
  85.analytical procedures 分析程序 j+E[ [  
  86.vouch 核对 !:7aXT*D$  
  87.trace 追查 :6 \?{xD  
  88.audit sampling 审计抽样 ?Ww\D8yV&  
  89.error 误差 sXm Z0Dv  
  90.expected error 预期误差 u{/!BCKE  
  91.population 总体 #3L=\j[ y  
  92.sampling risk 抽样风险 l Zq`,E_L  
  93.non- sampling risk 非抽样风险 N)0 I+>, ^  
  94.sampling unit 抽样单位 bN',-[E  
  95.statistical sampling 统计抽样 qZ8 V/  
  96.tolerable error 可容忍误差 )t/[z3rn  
  97.the risk of under reliance 信赖不足风险 ZYBK'&J4m  
  98.the risk of over reliance 信赖过度风险 2qY+-yOEt  
  99.the risk of incorrect rejection 误拒风险 pK M5<1J  
  100. the risk of incorrect acceptance 误受风险 ic+tn9f\  
  101.working trial balance 试算平衡表 Ju~8C\Dd  
  102.index and cross-referencing 索引和交叉索引 ZV=)`E`I|  
  103.cash receipt 现金收入 OFtAT@ =O  
  104.cash disbursement 现金支出 #CM^f^*  
  105.bank statement 银行对账单 6-'Y*  
  106.bank reconciliation 银行存款余额调节表 ,uFdhA(i@'  
  107.balance sheet date 资产负债表日 A^a9,T  
  108.net realizable value 可变现净值 &;)6G1X1  
  109.storeroom 仓库 u}[Z =V  
  110.sale invoice 销售发票 &>!WhC16  
  111.price list 价目表 <^Hh5kfS'  
  112.positive confirmation request 积极式询证函 h2Pvj37  
  113.negative confirmation request 消极式询证函 dB^')-wA  
  114.purchase requisition 请购单 ]('isq,P  
  115.receiving report 验收报告 r}gp{Pf7e  
  116.gross margin 毛利 A#"AqNVWv  
  117.manufacturing overhead 制造费用 ~IB~>5U!  
  118.material requisition 领料单 p:,(r{*?  
  119.inventory-taking 存货盘点 f"0{e9 O]2  
  120.bond certificate 债券 -6+&?f  
  121.stock certificate 股票 &UWSf  
  122.audit report 审计报告 Tk'YpL#U  
  123.entity 被审计单位 *+E9@r=HF  
  124.addressee of the audit report 审计报告的收件人 k($N_XlE  
  125.unqualified opinion 无保留意见 /}]Irj4m  
  126.qualified opinion 保留意见 LZ@4,Uj  
  127.disclaimer of opinion 无法表示意见 U[S#axak  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8: KlU(J  
  A (2)absorbed overhead 已吸收制造费用 jocu=Se@  
  A (3)absorption costing 吸收成本计算 8bB'[gJ]{  
  A (4)account 账户,报表   FafOd9>AO  
  A (5)accounting postulate 会计假设   !5~{?sr>  
  A (6)accounting series release 会计公告文件   0!n6tz lT  
  A (7)accounting valuation 会计计价   !J}Bv  
  A (8)account sale 承销清单 T/^ /U6JB  
  A (9)accountability concept 经营责任概念   Ou _bM n  
  A (10)accountancy 会计职业   Jmln*,Ol7  
  A (11)accountant 会计师   F1@gYNbI,  
  A (12)accounting 会计   T/%s7!E  
  A (13)agency cost 代理成本   ;b[% L&  
  A (14)accounting bases 会计基础   W@^O'&3d  
  A (15)accounting manual 会计手册   cTKj1)!z?X  
  A (16)accounting period 会计期间   %} _{_Z  
  A (17)accounting policies 会计方针   uC>X;<^   
  A (18)accounting rate of return 会计报酬率   3B(6^iS  
  A (19)accounting reference date 会计参照日   o)P'H"Ki  
  A (20)accounting reference period 会计参照期间   i0($@6Lh  
  A (21)accrual concept 应计概念   S-"&#OfWg<  
  A (22)accrual expenses 应计费用   G<C[A  
  A (23)acid test ration 速动比率(酸性测试比率)   Tsez&R$k  
  A (24)acquisition 购置   "%aJ 'l2  
  A (25)acquisition accounting 收购会计   k,xY\r$  
  A (26)activity based accounting 作业基础成本计算   ^/wvHu[#  
  A (27)adjusting events 调整事项   Cwxy ~.mI  
  A (28)administrative expenses 行政管理费   Tn+6:<OFdO  
  A (29)advice note 发货通知   :QnN7&j|(w  
  A (30)amortization 摊销   h Znq\p~  
  A (31)analytical review 分析性检查   /?%zNkcxu  
  A (32)annual equivalent cost 年度等量成本法   w. gI0`  
  A (33)annual report and accounts 年度报告和报表   s@sr.'yU  
  A (34)appraisal cost 检验成本   qV$\.T>x  
  A (35)appropriation account 盈余分配账户   j*m7&wOE  
  A (36)articles of association 公司章程细则   *dn~-W.  
  A (37)assets 资产   :XK.A   
  A (38)assets cover 资产保障   VRYj&s'@  
  A (39)asset value per share 每股资产价值   ZZf-c5 g  
  A (40)associated company 联营公司   "-Lbz)k  
  A (41)attainable standard 可达标准   G"bItdb  
 _2VL%  
 A (42)attributable profit 可归属利润   g_G'%{T7  
  A (43)audit 审计   T`f6`1x  
  A (44)audit report 审计报告   !M&L<0b:7e  
  A (45)auditing standards 审计准则   6,sZo!G  
  A (46)authorized share capital 额定股本   W'2|hP  
  A (47)available hours 可用小时   (^'TT>2B  
  A (48)avoidable costs 可避免成本 +B$ o8V  
  B (49)back-to-back loan 易币贷款   [kx_Izi/T  
  B (50)backflush accounting 倒退成本计算   ST3aiyG  
  B (51)bad debts 坏帐   oagxTFh8~  
  B (52)bad debts ratio 坏帐比率   /sf:.TpVh  
  B (53)bank charges 银行手续费   ?Gc9^b B I  
  B (54)bank overdraft 银行透支   >&mlwxqv  
  B (55)bank reconciliation 银行存款调节表   CwQgA%) !i  
  B (56)bank statement 银行对账单   XSkN9LqZ  
  B (57)bankruptcy 破产   *hVW >{a  
  B (58)basis of apportionment 分摊基础   jN:!V t  
  B (59)batch 批量   G\S\Qe{ P~  
  B (60)batch costing 分批成本计算   W$7 db%qFx  
  B (61)beta factor B(市场)风险因素   OPR+K ?  
  B (62)bill 账单   jk2h"):B>  
  B (63)bill of exchange 汇票   . KJ EA #  
  B (64)bill of landing 提单   $\l7aA5~  
  B (65)bill of materials 用料预计单   ;aKdRhDo  
  B (66)bill payable 应付票据   _D:#M  
  B (67)bill receivable 应收票据   L;=:OX 0  
  B (68)bin card 存货记录卡   TIbqUR  
  B (69)bonus 红利   RKsr}-1 8  
  B (70)book-keeping 薄记   4]jN@@  
  B (71)Boston classification 波士顿分类   vr<6j/ty  
  B (72)breakeven chart 保本图   :B?XNo  
  B (73)breakeven point 保本点   D;.O#bS  
  B (74)breaking-down time 复位时间   \x i wp.  
  B (75)budget 预算   T_bk%  
  B (76)budget center 预算中心   sZ #Ck"n  
  B (77)budget cost allowance 预算成本折让   JX,&im*BG  
  B (78)budget manual 预算手册   > ;}np F>  
  B (79)budget period 预算期间   r- 0BLq]~{  
  B (80)budgetary control 预算控制   il `O*6-  
  B (81)budgeted capacity 预算生产能力   } )O ^xF ~  
  B (82)burden 制造费用   f>i6f@  
  B (83)business center 经营中心    *r Y6  
  B (84)business entity 营业个体   @BWroNg{  
  B (85)business unit 经营单位   A2VN% dB  
 B (86)buy-out management 管理性购买产权   ^D8 YF  
  B (87)by-product 副产品 v]|^.x:  
  C (88)called-up share capital 催缴股本   :nYl]Rm  
  C (89)capacity 生产能力   2'_xg~  
  C (90)capacity ratios 生产能力比率   !4cR&@[  
  C (91)capital 资本   *[jG^w0z8~  
  C (92)capital assets pricing model资本资产计价模式   ;o]'7qGb  
  C (93)capital commitment 承诺资本   jPg8>Z&D  
  C (94)capital employed 已运用的资本   <d~P;R(@  
  C (95)capital expenditure 资本支出   xg %EQ  
  C (96)capital expenditureauthorization 资本支出核准   [{e[3b*M|  
  C (97)capital expenditure control 资本支出控制   Um 9Gjd  
  C (98)capital expenditure proposal资本支出申请   |i'V\" hW  
  C (99)capital funding planning 资本基金筹集计划   0qXd?z$  
  C (100)capital gain 资本收益   ?1JVzZ4H  
  C (101)capital investment appraisal资本投资评估   AVyO5>w  
  C (102)capital maintenance 资本保全   _hyboQi  
  C (103)capital resource planning 资本资源计划   =8 S*t5  
  C (104)capital surplus 资本盈余   p ASNiH698  
  C (105)capital turnover 资本周转率   n5 dFp%k  
  C (106)card 记录卡   h')@NnFP 1  
  C (107)cash 现金    $6w[h7  
  C (108)cash account 现金账户   laN:H mR8  
  C (109)cash book 现金账薄   u5^fiw]C  
  C (110)cash cow 金牛产品   44 ,:@  
  C (111)cash flow 现金流量   ko\VDyt,  
  C (112)cash discounted 现金贴现   e`ti*1]q  
  C (113)cash flow budget 现金流量预算   r=6-kC!T9  
  C (114)cash flow statement 现金流量表   &3l g\&"  
  C (115)cash ledger 现金分类账   \G}EI|Wo  
  C (116)cash limit 现金限额   O_aZ\28};C  
  C (117)CCA 现时成本会计   XL>v$7`#  
  C (118)center 中心   9X&Xc  
  C (119)changeover time 变更时间   xWlj.Tjt}  
  C (120)chartered entity 特许经济个体   /n;-f%dL  
  C (121)cheque 支票   T X.YTU  
  C (122)cheque register 支票登记薄   BYuF$[3ya&  
  C (123)coin analysis 零钱分类   Xwy0dXko  
  C (124)classification 分类   3 /V&PDC*'  
  C (125)clock card 工时卡   j+AAhn  
  C (126)code 代码   tZmo= 3+:  
  C (127)commitment accounting 承诺确认会计   XB,  2+  
  C (128)common cost 共同成本   (&R /ns~  
  C (129)company limited byguarantee 有限担保责任公司   fH? e9E4l  
C (130)company limited shares 股份有限公司   ^lhV\YxJ  
  C (131)competitive position 竞争能力状况   j:K>3?   
  C (132)concept 概念   0A \OZ^P8  
  C (133)conglomerate 跨行业企业   NfizX!w&  
  C (134)consistency concept 一致性概念   FWI<_KZ O  
  C (135)consolidated accounts 合并报表   M72.  
  C (136)consolidation accounting 合并会计   X@KF}x's  
  C (137)consortium 财团   C o v,#j j  
  C (138)contingency plan 应急计划   *4#)or  
  C (139)contingent liabilities 或有负债   ?t++IEoP  
  C (140)continuous operation 连续生产    nN1\  
  C (141)contra 抵消   PjZsMHW%  
  C (142)contract cost 合同成本   zu}oeAQc$  
  C (143)contract costing 合同成本计算   ! iuD mL  
  C (144)contribution 贡献毛益   h`n,:Y^++P  
  C (145)contribution centre 贡献中心   7/QQ&7+NkS  
  C (146)contribution chart 贡献图   =W'a6)WE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *TQXE:vZ[  
  C (148)contribution to salesration 贡献毛益对销售比率   1'DD9d{ qN  
  C (149)control 控制   "L^]a$&  
  C (150)control account 控制帐户   3T^f#UT  
  C (151)control limits 控制限度   dPplZ, Y%  
  C (152)controllability concept 可控制概念   rOd<nP^`\  
  C (153)controllable cost 可控制成本   P34UD:  
  C (154)conversion cost 加工成本   4ti\;55{W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (os}s8cIh  
  C (156)corporate appraisal 公司评估   Bfe#,  
  C (157)corporate planning 公司计划   3lzjY.]Pgv  
  C (158)corporate social reporting 公司社会报告   Hx[YHu KL^  
  C (159)corporation 股份公司   t}L kl(  
  C (160)cost 成本    >d-By  
  C (161)cost account 成本帐户   wSoIU,I  
  C (162)cost accounting 成本会计   Vg'vL[Y  
  C (163)cost accounting manual 成本手册   x`n$4a'7b  
  C (164)cost accounts calendar 成本报表的日历时间   h[~JCYA  
  C (165)cost adjustment 成本调整   xUl=N   
  C (166)cost allocation 成本分配    *R1 m=  
  C (167)cost apportionment 成本分摊   87WIDr  
  C (168)cost attribution 成本归属   #M kXio; h  
  C (169)cost audit 成本审计   MH@=Qqx#=t  
  C (170)cost behaviour 成本性态   8,iBG! RF  
  C (171)cost benefit analysis 成本效益分析   278:5yC  
  C (172)cost center 成本中心   Q@]~O-  
  C (173)cost driver 成本动因
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