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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 *AYq :n6  
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  1.audit   审计 =#v? }JG  
  2.attestation   鉴证 0|J_'-<  
  3.credibility   可信赖程度 wYg!H>5  
  4.audit of financial statements 财务报表审计 Bp3E)l  
  5.agreed-upon procedures 执行商定程序 &!OEd ]  
  6.high levels of assurance 高水平保证 Dz Q  
  7.compilation 编制 /isalOT  
  8.reliability 可靠性 OZ+v ~'oD  
  9.relevance 相关性 bMGn&6QiP[  
  10.professional skepticism 职业谨慎 ~MBPN 4r  
  11.objectivity 客观性 E5$]0#jB  
  12. professional competence 专业胜任能力 .] sJl  
  13.Senior/CPA-in-charge 项目经理 76wNZv) 9  
  14.audit engagement letter 业务约定书 '3Lu_]I-  
  15.recurring audit 连续审计 3+15 yEeA  
  16.the client 委托人 I#&r5Q  
  17.change CPA 更换注册会计 ;8eKAh  
  18.the existing CPA 现任注册会计师 0/b  _T  
  19.the successor CPA 后任注册会计师 7jgj;%  
  20.the preceding CPA前任注册会计师 IHYLM;@L  
  21.issue the audit report 出具审计报告 fT|A^  
  22.expert 专家 W*t] d  
  23.the board of directors 董事会 gf1+yJ^d!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 'gvR ?[!t  
  25.assess material misstatement risks评估重大错报风险 o87kF!x  
  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 PO`p.("h  
  27.a general knowledge of —— 初步了解―――的情况 2lCFE)  
  28.a more knowledge of—— 进一步了解的情况 ~/]]H;;^u  
  29.the prior year‘s working papers 以前年度工作底稿 ^J5{quV  
  30.minutes of meeting 会议纪要 > .  
  31.business risks 经营风险 Jsysk $R  
  32.appropriateness 适当性 68Gywk3]=u  
  33.accounting estimate 会计估计 $ [A\i<#  
  34.management representations 管理层声明 1^4:l!0D  
  35.going concern assumption 持续经营假设 *y!O\-\S#>  
  36.audit plan 审计计划 xwf-kwF8^  
  37.significant audit areas 重点审计领域 =c'4rJ$+  
  38.error 错误 :-B+W9'5  
  39.fraud舞弊 4P&2Z0  
  40.modified or additional procedures 修改或追加审计程序 }=5>h' <  
  41.misappropriation of assets 侵占资产 yQE' !m  
  42.transactions without substance 虚假交易 !Aw^X} C  
  43.unusual pressures 异常压力 BVw2skOT  
  44.the suspected noncompliance 涉嫌存在违法行为 ;^5k_\  
  45.materialiy 重要性 {aUnOyX_  
  46.exceed the materiality level 超过重要性水平 N-\N\uN  
  47.approach the materiality level 接近重要性水平 z* EV>Y[  
  48.an acceptably low level 可接受水平 s*ZE`/SM3  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 XP:A"WK"  
  50.misstatements or omissions 错报或漏报 <qwf"Ey  
  51.aggregate 总计 -2M~KlYl  
  52.subsequent events 期后事项 NO o?  
  53.adjust the financial statements 调整财务报表 6 Rl[M+Q  
  54.perform additional audit procedures 实施追加的审计程序 AJbCC  
  55.audit risk 审计风险 sD:o 2(G*  
  56.detection risk 检查风险 }l|S]m!  
  57.inappropriate audit opinion 不适当的审计意见 OT%E|) 6'  
  58.material misstatement 重大的错报 d+ jX49Vt  
  59.tolerable misstatement 可容忍错报 ->8Kd1^F  
  60.the acceptable level of detection risk 可接受的检查风险 6^wI^`NI  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "`$,qvNN  
  62.simall business 小规模企业 %.Ma_4o Z  
  63.accounting system 会计系统 vR!+ 8sy$  
  64.test of control 控制测试 H#~gx_^U  
  65.walk-through test 穿行测试 K*SgEkb'l  
  66.communication 沟通 Aqmpo3P[+  
  67.flow chart 流程图 *M1GVhW(+  
  68.reperformance of internal control 重新执行 7nek,8b  
  69.audit evidence 审计证据 )l7XZ_gw'  
  70.substantive procedures 实质性程序 qq/>E*~  
  71.assertions 认定 QB*,+u4  
  72.esistence 存在 68Fl/   
  73.occurrence 发生 *siX:?l  
  74.completeness 完整性 RdYmh>c  
  75.rights and obligations 权利和义务 566!T_  
  76.valuation and allocation 计价和分摊 n#lbfN 4  
  77.cutoff 截止 eV[{c %wN:  
  78.accuracy 准确性 b=,B Le\  
  79.classification 分类 (/e&m=~  
  80.inspection 检查 fp)SZu_*  
  81.supervision of counting 监盘 V\cbIx(Z^  
  82.observation 观察 IZ=Z=k{  
  83.confirmation 函证 Ti%MOYNCv  
  84.computation 计算 Q K]P=pE'C  
  85.analytical procedures 分析程序 S6<o?X9,I  
  86.vouch 核对 CS7b3p!I  
  87.trace 追查 *;fTiL  
  88.audit sampling 审计抽样 sbW+vc  
  89.error 误差 (S~kyU!)0  
  90.expected error 预期误差 ~#r>@C  
  91.population 总体 )9YDNVo*-  
  92.sampling risk 抽样风险 KD kGQh#9  
  93.non- sampling risk 非抽样风险  b`jR("U  
  94.sampling unit 抽样单位 JQV%W +-@  
  95.statistical sampling 统计抽样 &C9IR,&  
  96.tolerable error 可容忍误差 B\J[O5},  
  97.the risk of under reliance 信赖不足风险 A{ +/$7vek  
  98.the risk of over reliance 信赖过度风险 y2A\7&7  
  99.the risk of incorrect rejection 误拒风险 ]9oj,k  
  100. the risk of incorrect acceptance 误受风险 /Q1 b%C  
  101.working trial balance 试算平衡表 'Z{`P0/^o`  
  102.index and cross-referencing 索引和交叉索引 M|(VM=~  
  103.cash receipt 现金收入 $*C }iJsF  
  104.cash disbursement 现金支出 Kxsd@^E  
  105.bank statement 银行对账单 yu;EL>G_AY  
  106.bank reconciliation 银行存款余额调节表 3:,%># "  
  107.balance sheet date 资产负债表日 s41%A2Enh  
  108.net realizable value 可变现净值 yKML{N1D  
  109.storeroom 仓库 1)X|?ZD]F  
  110.sale invoice 销售发票 |! 9~  
  111.price list 价目表 2{ F-@}=  
  112.positive confirmation request 积极式询证函 y\FQt];z)  
  113.negative confirmation request 消极式询证函 Z",0 $Gxu  
  114.purchase requisition 请购单 ug9Ja)1|  
  115.receiving report 验收报告 5U2%X pO   
  116.gross margin 毛利 mdc?~??8  
  117.manufacturing overhead 制造费用 La ?A@SD  
  118.material requisition 领料单 8{>|%M  
  119.inventory-taking 存货盘点 )I%M]K]F  
  120.bond certificate 债券 L4po1  
  121.stock certificate 股票 ygz2bHpD~  
  122.audit report 审计报告 +6WjOcu  
  123.entity 被审计单位 7P$*qj~Vh  
  124.addressee of the audit report 审计报告的收件人 rEa(1(I  
  125.unqualified opinion 无保留意见 @K"$M>n$Z  
  126.qualified opinion 保留意见 :` SIuu~@  
  127.disclaimer of opinion 无法表示意见 ?p{ -Yp*h  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   H k}P  
  A (2)absorbed overhead 已吸收制造费用 Ftyxz&-4$p  
  A (3)absorption costing 吸收成本计算 B&MDn']fV/  
  A (4)account 账户,报表   a j?ZVa6  
  A (5)accounting postulate 会计假设   |j+JLB  
  A (6)accounting series release 会计公告文件    L ` [iI  
  A (7)accounting valuation 会计计价   ^tTM 7  
  A (8)account sale 承销清单 q,[;AHb  
  A (9)accountability concept 经营责任概念   ug%7}&  
  A (10)accountancy 会计职业   7{r7  
  A (11)accountant 会计师   w"v96%"Y  
  A (12)accounting 会计   qjRbsD>  
  A (13)agency cost 代理成本   3cJ'tRsp<  
  A (14)accounting bases 会计基础   =ls+vH40&  
  A (15)accounting manual 会计手册   -c>3|bo  
  A (16)accounting period 会计期间   6PsT])*>DE  
  A (17)accounting policies 会计方针   \4 b^*`d  
  A (18)accounting rate of return 会计报酬率   ~=yU%5 s@  
  A (19)accounting reference date 会计参照日   YMo8C(  
  A (20)accounting reference period 会计参照期间   %R5- 6  
  A (21)accrual concept 应计概念   Ea4zC|;  
  A (22)accrual expenses 应计费用   J{4=:feIC?  
  A (23)acid test ration 速动比率(酸性测试比率)   +=W(c8~P  
  A (24)acquisition 购置   @0@WklA JA  
  A (25)acquisition accounting 收购会计   Eq_@ xT0>  
  A (26)activity based accounting 作业基础成本计算   -']Idn6  
  A (27)adjusting events 调整事项   PVi;h%>Y  
  A (28)administrative expenses 行政管理费   Ifp8oL?S;  
  A (29)advice note 发货通知   2H;#L`Z*  
  A (30)amortization 摊销   O=K0KOj  
  A (31)analytical review 分析性检查   13@e mb  
  A (32)annual equivalent cost 年度等量成本法   =o~mZ/ 7=M  
  A (33)annual report and accounts 年度报告和报表   I!!cA?W  
  A (34)appraisal cost 检验成本   j~b NH~3  
  A (35)appropriation account 盈余分配账户   /Igz[P^\9  
  A (36)articles of association 公司章程细则   7jw+o*;  
  A (37)assets 资产   I*3 >>VN  
  A (38)assets cover 资产保障   0<V/[$}\D  
  A (39)asset value per share 每股资产价值   ]R~ hzo  
  A (40)associated company 联营公司   e=##X}4zZ  
  A (41)attainable standard 可达标准   E!X> C^  
hc W>R  
 A (42)attributable profit 可归属利润   ;QVTb3Th  
  A (43)audit 审计   #y&5pP:@  
  A (44)audit report 审计报告   fbM>jK  
  A (45)auditing standards 审计准则   ,]t_9B QK  
  A (46)authorized share capital 额定股本   ?yG[ VW  
  A (47)available hours 可用小时   #bcZ:D@FC  
  A (48)avoidable costs 可避免成本 D _( NLC  
  B (49)back-to-back loan 易币贷款   _*z ^PkH  
  B (50)backflush accounting 倒退成本计算   F(j;|okf;  
  B (51)bad debts 坏帐   }S*]#jr&  
  B (52)bad debts ratio 坏帐比率   uju'Bs7   
  B (53)bank charges 银行手续费   jcC"vr'u|  
  B (54)bank overdraft 银行透支   y ~-v0/  
  B (55)bank reconciliation 银行存款调节表   E#d~.#uH  
  B (56)bank statement 银行对账单   ; P<h 9(  
  B (57)bankruptcy 破产   OGW3Pe0Z'  
  B (58)basis of apportionment 分摊基础   `s69p'<;p  
  B (59)batch 批量   k^d^Todq.  
  B (60)batch costing 分批成本计算   }x#e.}hf&  
  B (61)beta factor B(市场)风险因素   KO`dAB F}  
  B (62)bill 账单   %O!x rA{  
  B (63)bill of exchange 汇票   ZG+FX:v  
  B (64)bill of landing 提单   leF!Uog  
  B (65)bill of materials 用料预计单   s3sD7 @  
  B (66)bill payable 应付票据   @[v,q_^8  
  B (67)bill receivable 应收票据   K#6@sas  
  B (68)bin card 存货记录卡   EajJv>X7  
  B (69)bonus 红利   | oOAy  
  B (70)book-keeping 薄记   yFd.tQs  
  B (71)Boston classification 波士顿分类   rosD)]I7  
  B (72)breakeven chart 保本图   %* K zP{  
  B (73)breakeven point 保本点   J(8?6&=ck  
  B (74)breaking-down time 复位时间   EXbZ9 o*  
  B (75)budget 预算   JPL`/WA 0  
  B (76)budget center 预算中心   ?c8( <_I+  
  B (77)budget cost allowance 预算成本折让   T++q.oFc  
  B (78)budget manual 预算手册   wQ/.3V[  
  B (79)budget period 预算期间   yIr0D 6L  
  B (80)budgetary control 预算控制   |bQF.n_  
  B (81)budgeted capacity 预算生产能力   p7{H "AC  
  B (82)burden 制造费用   )n<p_vz  
  B (83)business center 经营中心   y5KeUMcu  
  B (84)business entity 营业个体   RnC+]J+?4  
  B (85)business unit 经营单位   YvuE:ia  
 B (86)buy-out management 管理性购买产权   |Y6;8e`H  
  B (87)by-product 副产品 7}Mnv WP  
  C (88)called-up share capital 催缴股本   `<P:l y.  
  C (89)capacity 生产能力   ]1zud  
  C (90)capacity ratios 生产能力比率   \N-3JOVy  
  C (91)capital 资本   2( I4h[  
  C (92)capital assets pricing model资本资产计价模式   :+w6 i_\d5  
  C (93)capital commitment 承诺资本   Y^DGnx("m  
  C (94)capital employed 已运用的资本   !?).4yr  
  C (95)capital expenditure 资本支出   | Vlx :  
  C (96)capital expenditureauthorization 资本支出核准   F/1 m&1t  
  C (97)capital expenditure control 资本支出控制   rtbV*@Z  
  C (98)capital expenditure proposal资本支出申请   l{]KA4  
  C (99)capital funding planning 资本基金筹集计划   9Nna-}e?W  
  C (100)capital gain 资本收益   xCWS  
  C (101)capital investment appraisal资本投资评估   p{v*/<.;  
  C (102)capital maintenance 资本保全   o~CEja &(  
  C (103)capital resource planning 资本资源计划   &PApO{#Q  
  C (104)capital surplus 资本盈余   Q`.q,T8I  
  C (105)capital turnover 资本周转率   oa=TlBk<  
  C (106)card 记录卡   Z5F#r>>`  
  C (107)cash 现金   V )UtU L  
  C (108)cash account 现金账户   x)N QRd  
  C (109)cash book 现金账薄   o%`=+- K  
  C (110)cash cow 金牛产品   WI*CuJU<zJ  
  C (111)cash flow 现金流量   4M]l~9;A  
  C (112)cash discounted 现金贴现   A)j!Wgs^z  
  C (113)cash flow budget 现金流量预算   ;/pI@C k  
  C (114)cash flow statement 现金流量表   <}'=@a  
  C (115)cash ledger 现金分类账   (C uM*-  
  C (116)cash limit 现金限额   0y/31 hp  
  C (117)CCA 现时成本会计   mN.[bz  
  C (118)center 中心   A n`*![  
  C (119)changeover time 变更时间   =-r); d   
  C (120)chartered entity 特许经济个体    /d!  
  C (121)cheque 支票   fE)o-q6Z  
  C (122)cheque register 支票登记薄   ]91QZ~4a  
  C (123)coin analysis 零钱分类    <I2ENo5?  
  C (124)classification 分类   \o72VHG66  
  C (125)clock card 工时卡   '/X]96Ci7  
  C (126)code 代码   7{w}0PMx  
  C (127)commitment accounting 承诺确认会计   \/\w|j  
  C (128)common cost 共同成本   /J!:_Nq  
  C (129)company limited byguarantee 有限担保责任公司   #639N9a~  
C (130)company limited shares 股份有限公司   7hu7rWY`E  
  C (131)competitive position 竞争能力状况    \G)F*  
  C (132)concept 概念   ":s_ O.  
  C (133)conglomerate 跨行业企业   `$6~QLUf  
  C (134)consistency concept 一致性概念   75> Ok/  
  C (135)consolidated accounts 合并报表   TXyiC S3  
  C (136)consolidation accounting 合并会计   W[j, QU  
  C (137)consortium 财团   ,LSiQmV5  
  C (138)contingency plan 应急计划   ]e7?l/N[  
  C (139)contingent liabilities 或有负债   @^.W|Zh[&  
  C (140)continuous operation 连续生产   q{B?j%.o  
  C (141)contra 抵消   D `V.gV]  
  C (142)contract cost 合同成本   nSBhz  
  C (143)contract costing 合同成本计算   #,6T.O  
  C (144)contribution 贡献毛益   dT?3Q;>B?  
  C (145)contribution centre 贡献中心   PXJ7Ek*/  
  C (146)contribution chart 贡献图   pWv1XTs@t:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /Yg&:@L  
  C (148)contribution to salesration 贡献毛益对销售比率   R1w5,Zt  
  C (149)control 控制   jf)l; \u  
  C (150)control account 控制帐户   1(:!6PY  
  C (151)control limits 控制限度   to,\n"$~!  
  C (152)controllability concept 可控制概念   LGW_7&0<<  
  C (153)controllable cost 可控制成本   { %]imf|g.  
  C (154)conversion cost 加工成本   > zL5*:G  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GPL%8 YY  
  C (156)corporate appraisal 公司评估   "[|b,fxR  
  C (157)corporate planning 公司计划   U@mznf* J  
  C (158)corporate social reporting 公司社会报告   :OY~Q3 @  
  C (159)corporation 股份公司   {G:y?q'z  
  C (160)cost 成本   YS9RfK/  
  C (161)cost account 成本帐户   m,E$KHt (  
  C (162)cost accounting 成本会计   E6A"Xo  
  C (163)cost accounting manual 成本手册   x.?5-3|d$  
  C (164)cost accounts calendar 成本报表的日历时间   !SQcV'  
  C (165)cost adjustment 成本调整   s 3Vb2C*  
  C (166)cost allocation 成本分配   '+cI W(F?  
  C (167)cost apportionment 成本分摊   { :tO RF  
  C (168)cost attribution 成本归属   GlAI~\A  
  C (169)cost audit 成本审计   KeQcL4<  
  C (170)cost behaviour 成本性态   \j>7x  
  C (171)cost benefit analysis 成本效益分析   e{P v:jl  
  C (172)cost center 成本中心   WD[eoi  
  C (173)cost driver 成本动因
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