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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 JrTSu`S('  
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  1.audit   审计 h94SLj]  
  2.attestation   鉴证 OYJy;u3"  
  3.credibility   可信赖程度 ^j?\_r'j  
  4.audit of financial statements 财务报表审计 #dDsI]E )  
  5.agreed-upon procedures 执行商定程序 *hAeA+:  
  6.high levels of assurance 高水平保证 : z^ p s0  
  7.compilation 编制 {4 !%'~  
  8.reliability 可靠性 N 5rY*S  
  9.relevance 相关性 U A T46  
  10.professional skepticism 职业谨慎 z= -u89]  
  11.objectivity 客观性 GdavCwJ  
  12. professional competence 专业胜任能力 BciwS_Qx  
  13.Senior/CPA-in-charge 项目经理 F_!6C-z  
  14.audit engagement letter 业务约定书 mD:d,,~  
  15.recurring audit 连续审计 PKR0y%Ar  
  16.the client 委托人 4:8#&eF  
  17.change CPA 更换注册会计 J"8bRp=/|  
  18.the existing CPA 现任注册会计师 5n r}5bum  
  19.the successor CPA 后任注册会计师 +15j^ Az  
  20.the preceding CPA前任注册会计师 UM7Ft"  
  21.issue the audit report 出具审计报告 {nT !|S)$  
  22.expert 专家 !%NxSJ  
  23.the board of directors 董事会 :tM|$TZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {a9Z<P  
  25.assess material misstatement risks评估重大错报风险 6rL'hB!!]*  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t'4hWNR'  
  27.a general knowledge of —— 初步了解―――的情况 StWDNAf)  
  28.a more knowledge of—— 进一步了解的情况 U KF/v  
  29.the prior year‘s working papers 以前年度工作底稿 4hztYOhJ{  
  30.minutes of meeting 会议纪要 #$%9XD3  
  31.business risks 经营风险 =/J4(#Xb  
  32.appropriateness 适当性 x;LyR  
  33.accounting estimate 会计估计 \~Zj](#  
  34.management representations 管理层声明 C/e`O|G  
  35.going concern assumption 持续经营假设 3=) /-l  
  36.audit plan 审计计划 Z;XR%n8  
  37.significant audit areas 重点审计领域 (o{-1Dg)  
  38.error 错误 {$>*~.Wu  
  39.fraud舞弊 3mZX@h@  
  40.modified or additional procedures 修改或追加审计程序 n.67f  
  41.misappropriation of assets 侵占资产 E8=.TM]L  
  42.transactions without substance 虚假交易 6}IOUWLB@  
  43.unusual pressures 异常压力 _< 69d  
  44.the suspected noncompliance 涉嫌存在违法行为 Q <zL;AJ  
  45.materialiy 重要性 \P!v9LX(  
  46.exceed the materiality level 超过重要性水平 3j0/&O N  
  47.approach the materiality level 接近重要性水平 z7MJxjH  
  48.an acceptably low level 可接受水平 d6<,R;)  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5?k_Q"~  
  50.misstatements or omissions 错报或漏报 2Y&z}4'j  
  51.aggregate 总计 KU3lAjzN  
  52.subsequent events 期后事项 C;wN>HE  
  53.adjust the financial statements 调整财务报表 }f^r@3Cb3  
  54.perform additional audit procedures 实施追加的审计程序 WW@/q`h  
  55.audit risk 审计风险 mT5d[lz  
  56.detection risk 检查风险 Kom$i<O?48  
  57.inappropriate audit opinion 不适当的审计意见 ZP*Hx %U  
  58.material misstatement 重大的错报 'rHkJ  
  59.tolerable misstatement 可容忍错报 P$.Azrl  
  60.the acceptable level of detection risk 可接受的检查风险 W$N_GR'4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b.h~QyI/W  
  62.simall business 小规模企业 17H_>a\`  
  63.accounting system 会计系统 gnNMuqt  
  64.test of control 控制测试 {{f%w$r(  
  65.walk-through test 穿行测试 CBs0>M/  
  66.communication 沟通 2#@S6zc  
  67.flow chart 流程图 Pp:(PoH  
  68.reperformance of internal control 重新执行 "Z }'u2%\m  
  69.audit evidence 审计证据 O9A.WSJ >}  
  70.substantive procedures 实质性程序 nWbe=z&y8[  
  71.assertions 认定 m'r6.Hp3Ng  
  72.esistence 存在 c>!>D7:7  
  73.occurrence 发生 HV&N(;@  
  74.completeness 完整性 `f*?|)  
  75.rights and obligations 权利和义务 SYB } e  
  76.valuation and allocation 计价和分摊 9Q^>.^~^  
  77.cutoff 截止 WUGPi'x  
  78.accuracy 准确性 <y6M@(b  
  79.classification 分类 f'aUo|^?  
  80.inspection 检查 C $aiOK-]+  
  81.supervision of counting 监盘 0+;.T1?  
  82.observation 观察 joAR;J  
  83.confirmation 函证 G#)>D$Ck#  
  84.computation 计算 iF{ eGi  
  85.analytical procedures 分析程序 j3P)cz-0/L  
  86.vouch 核对 D._q'v<  
  87.trace 追查 ??aOr*%  
  88.audit sampling 审计抽样 4cr >sz  
  89.error 误差 Vg\EAs>f  
  90.expected error 预期误差 d vkA-9  
  91.population 总体 QSAz:Yvf|  
  92.sampling risk 抽样风险 a>.2Q<1  
  93.non- sampling risk 非抽样风险 ;6L<Syl5  
  94.sampling unit 抽样单位 4kT|/ bp  
  95.statistical sampling 统计抽样 * ?rw'  
  96.tolerable error 可容忍误差 r=s ,Ath  
  97.the risk of under reliance 信赖不足风险 JnmJN1@I  
  98.the risk of over reliance 信赖过度风险 EfcoJgX  
  99.the risk of incorrect rejection 误拒风险 bh6Mh< +  
  100. the risk of incorrect acceptance 误受风险 _V1O =iu-  
  101.working trial balance 试算平衡表 J Q%e'  
  102.index and cross-referencing 索引和交叉索引 ^lB1- ;ng  
  103.cash receipt 现金收入 >UE_FC*u  
  104.cash disbursement 现金支出 T}$1<^NK  
  105.bank statement 银行对账单 8K]fw{-$L  
  106.bank reconciliation 银行存款余额调节表 ' ,a'r.HJH  
  107.balance sheet date 资产负债表日 z~A||@4'  
  108.net realizable value 可变现净值 yps7MM-r  
  109.storeroom 仓库 `T{{wty  
  110.sale invoice 销售发票 aa.EtKl  
  111.price list 价目表 L<J';#BD  
  112.positive confirmation request 积极式询证函 "T<Q#^m  
  113.negative confirmation request 消极式询证函 TRcY!  
  114.purchase requisition 请购单 68*h#&  
  115.receiving report 验收报告 /.aZXC$]  
  116.gross margin 毛利 3 {\b/NL$  
  117.manufacturing overhead 制造费用 s IY`H^  
  118.material requisition 领料单 vZTX3c:,1  
  119.inventory-taking 存货盘点 sn+i[  
  120.bond certificate 债券 n9050&_S  
  121.stock certificate 股票 )T(xQ2&r4  
  122.audit report 审计报告 <o3e0JCq  
  123.entity 被审计单位 Um4 }`  
  124.addressee of the audit report 审计报告的收件人 /$! / F@^  
  125.unqualified opinion 无保留意见 >+7+ gSD#:  
  126.qualified opinion 保留意见 Cl6y:21]K  
  127.disclaimer of opinion 无法表示意见 FdKp@&O+1  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   u!k\W{  
  A (2)absorbed overhead 已吸收制造费用 eq<xO28z  
  A (3)absorption costing 吸收成本计算 PnFU{N  
  A (4)account 账户,报表   F8Rd#^9PD  
  A (5)accounting postulate 会计假设   Ib*l{cxN  
  A (6)accounting series release 会计公告文件   0X~   
  A (7)accounting valuation 会计计价   aM9^V MOb  
  A (8)account sale 承销清单 ' 6Ybf  
  A (9)accountability concept 经营责任概念   w_ kHy_)  
  A (10)accountancy 会计职业   ES;7_ .q  
  A (11)accountant 会计师   ^IjKT  
  A (12)accounting 会计   ;? '`XB!  
  A (13)agency cost 代理成本   .LIEZ^@  
  A (14)accounting bases 会计基础   ^Gq4Yr  
  A (15)accounting manual 会计手册   D}SRr,4v  
  A (16)accounting period 会计期间    fv5'Bl  
  A (17)accounting policies 会计方针   TF} <,aR  
  A (18)accounting rate of return 会计报酬率   js^@tgf$x&  
  A (19)accounting reference date 会计参照日   WQ\'z?P  
  A (20)accounting reference period 会计参照期间   !?D PI)  
  A (21)accrual concept 应计概念   )p~\lM}?d  
  A (22)accrual expenses 应计费用   z;zy k  
  A (23)acid test ration 速动比率(酸性测试比率)    ~Hd{+0  
  A (24)acquisition 购置   |n \HxU3  
  A (25)acquisition accounting 收购会计   <?yAIhgN*  
  A (26)activity based accounting 作业基础成本计算   .6z#o{n  
  A (27)adjusting events 调整事项   ecA:y!N  
  A (28)administrative expenses 行政管理费   glH&v8  
  A (29)advice note 发货通知   |+~CdA  
  A (30)amortization 摊销   1tDd4r?Y  
  A (31)analytical review 分析性检查   }W#Gf.$6C  
  A (32)annual equivalent cost 年度等量成本法   UAFl+d!  
  A (33)annual report and accounts 年度报告和报表   YjdCCju  
  A (34)appraisal cost 检验成本   fZ`b~ZBwIj  
  A (35)appropriation account 盈余分配账户   <K=:_  
  A (36)articles of association 公司章程细则   ZK[4n5}  
  A (37)assets 资产   >~){KV1~  
  A (38)assets cover 资产保障   >to NGGU=~  
  A (39)asset value per share 每股资产价值   Uq<c+4)5  
  A (40)associated company 联营公司   D?44:'x+-  
  A (41)attainable standard 可达标准   B[Fx2r`0  
}N ]|zCEj  
 A (42)attributable profit 可归属利润   !e?=I  
  A (43)audit 审计   gGxgU$`#c  
  A (44)audit report 审计报告   f$Nz).(  
  A (45)auditing standards 审计准则   rZLTai}`>  
  A (46)authorized share capital 额定股本   b2aPo M=  
  A (47)available hours 可用小时   VE+Q Y9(  
  A (48)avoidable costs 可避免成本 WNrgqyM  
  B (49)back-to-back loan 易币贷款   =5 l7{i*`  
  B (50)backflush accounting 倒退成本计算   &?" (al?  
  B (51)bad debts 坏帐   ZN~:^,PO/  
  B (52)bad debts ratio 坏帐比率   %{!*)V\  
  B (53)bank charges 银行手续费   #(j'?|2o%  
  B (54)bank overdraft 银行透支   ^ b{0|:  
  B (55)bank reconciliation 银行存款调节表   e[$=5U~c  
  B (56)bank statement 银行对账单   1\z5[ _  
  B (57)bankruptcy 破产   6{B$_Usg  
  B (58)basis of apportionment 分摊基础   %"r3{Hs  
  B (59)batch 批量   dZFf /BXU  
  B (60)batch costing 分批成本计算   8~YhT]R=  
  B (61)beta factor B(市场)风险因素   jAB~XaT,  
  B (62)bill 账单   wS-D"\4/  
  B (63)bill of exchange 汇票   OCnQSkj  
  B (64)bill of landing 提单   kO{A]LnAH  
  B (65)bill of materials 用料预计单   bX6eNk-L  
  B (66)bill payable 应付票据   $bIVD  
  B (67)bill receivable 应收票据   sMlY!3{I x  
  B (68)bin card 存货记录卡   vOy;= 0$  
  B (69)bonus 红利   eU&[^  
  B (70)book-keeping 薄记   wwE`YY  
  B (71)Boston classification 波士顿分类   .K]n<+zW  
  B (72)breakeven chart 保本图   bgq/]fI}  
  B (73)breakeven point 保本点   ~2+J]8@I]  
  B (74)breaking-down time 复位时间   &<2~7?$!  
  B (75)budget 预算   wa-#C,R\_#  
  B (76)budget center 预算中心   Hphvsre<  
  B (77)budget cost allowance 预算成本折让   |=fa`8m G  
  B (78)budget manual 预算手册   kG@~;*;l  
  B (79)budget period 预算期间   I(y:Td  
  B (80)budgetary control 预算控制   `qnSq(tNq  
  B (81)budgeted capacity 预算生产能力   FpN>T  
  B (82)burden 制造费用   \B/ +.\  
  B (83)business center 经营中心   fQ33J>  
  B (84)business entity 营业个体   h}r.(MVt  
  B (85)business unit 经营单位   _^]2??V  
 B (86)buy-out management 管理性购买产权   i}"Eu< P  
  B (87)by-product 副产品 Opx"'HC@G  
  C (88)called-up share capital 催缴股本   L9ECF;)  
  C (89)capacity 生产能力   2L Kpwz?  
  C (90)capacity ratios 生产能力比率   4WU%K`jnXb  
  C (91)capital 资本    =z`#n}v  
  C (92)capital assets pricing model资本资产计价模式   d|#sgGM<8  
  C (93)capital commitment 承诺资本   ` 1k0wT(  
  C (94)capital employed 已运用的资本   i,|2F9YH  
  C (95)capital expenditure 资本支出   OZ##x  
  C (96)capital expenditureauthorization 资本支出核准    -i*{8t  
  C (97)capital expenditure control 资本支出控制   cc`+rD5I-  
  C (98)capital expenditure proposal资本支出申请   @c,Qj$\1  
  C (99)capital funding planning 资本基金筹集计划   O(q1R#n-}+  
  C (100)capital gain 资本收益   Hj\>&vMf  
  C (101)capital investment appraisal资本投资评估   t M?3oO  
  C (102)capital maintenance 资本保全   :Rl*64}  
  C (103)capital resource planning 资本资源计划   $fZVh%  
  C (104)capital surplus 资本盈余   }8tD|t[  
  C (105)capital turnover 资本周转率   KYBoGCS>  
  C (106)card 记录卡   fGGGz$;N  
  C (107)cash 现金   =E$Hq4I  
  C (108)cash account 现金账户   xNDX(_U>\  
  C (109)cash book 现金账薄   Jd#g"a>zZ  
  C (110)cash cow 金牛产品   Q #!|h:K  
  C (111)cash flow 现金流量   :+Ti^FF`w  
  C (112)cash discounted 现金贴现   ${fJ]  
  C (113)cash flow budget 现金流量预算   ]$7dkP  
  C (114)cash flow statement 现金流量表   y/{&mo1\  
  C (115)cash ledger 现金分类账   K6 D3  
  C (116)cash limit 现金限额   fP 4  
  C (117)CCA 现时成本会计   p+6L qk<  
  C (118)center 中心   6[wAX  
  C (119)changeover time 变更时间   +'aG&^k4  
  C (120)chartered entity 特许经济个体   ROH 2KSt  
  C (121)cheque 支票   ,Hq*z c c  
  C (122)cheque register 支票登记薄   5}-e9U  
  C (123)coin analysis 零钱分类   U4PnQ K,  
  C (124)classification 分类   o m9zb&{tu  
  C (125)clock card 工时卡   2x3%*r$  
  C (126)code 代码   SA3!a.*c  
  C (127)commitment accounting 承诺确认会计   3pQ^vbQ"  
  C (128)common cost 共同成本   R/5@*mv{  
  C (129)company limited byguarantee 有限担保责任公司   :x*#RnRr.  
C (130)company limited shares 股份有限公司   &.D#OnRh9  
  C (131)competitive position 竞争能力状况   .]gY{_|x  
  C (132)concept 概念   ]&;M 78^6  
  C (133)conglomerate 跨行业企业   A\xvzs.d  
  C (134)consistency concept 一致性概念   x ,LQA0  
  C (135)consolidated accounts 合并报表   H!6nIS9yxt  
  C (136)consolidation accounting 合并会计   v fnVN@ 5  
  C (137)consortium 财团   FH Hi/yh  
  C (138)contingency plan 应急计划   %N.qu_,IZ  
  C (139)contingent liabilities 或有负债   -%I 0Q  
  C (140)continuous operation 连续生产   tZ4Zj`x|^  
  C (141)contra 抵消   ( q8uB  
  C (142)contract cost 合同成本   Fkq;Q  
  C (143)contract costing 合同成本计算   *(c><N  
  C (144)contribution 贡献毛益   %p wpRD@  
  C (145)contribution centre 贡献中心   7R4xJ H  
  C (146)contribution chart 贡献图   .|d2s  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hlIh(\JZ4s  
  C (148)contribution to salesration 贡献毛益对销售比率   IgxZ_2hO  
  C (149)control 控制   -XcX1_  
  C (150)control account 控制帐户   B`I9  
  C (151)control limits 控制限度   v J `'x  
  C (152)controllability concept 可控制概念   fQ.{s Q$@h  
  C (153)controllable cost 可控制成本   E 0k1yA  
  C (154)conversion cost 加工成本   4I %/}+Q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   yKy07<Gr>  
  C (156)corporate appraisal 公司评估   Zcq 4?-&  
  C (157)corporate planning 公司计划   v8PH(d2{@  
  C (158)corporate social reporting 公司社会报告   c+_F}2)  
  C (159)corporation 股份公司   Vy+UOV&v-  
  C (160)cost 成本   $d[ -feU  
  C (161)cost account 成本帐户   S z qY@  
  C (162)cost accounting 成本会计   +[2X@J  
  C (163)cost accounting manual 成本手册   w =MZi=p  
  C (164)cost accounts calendar 成本报表的日历时间   LEM^8G]O  
  C (165)cost adjustment 成本调整   9[L@*7A`m  
  C (166)cost allocation 成本分配   ww0m1FzX  
  C (167)cost apportionment 成本分摊   xQKD1#y  
  C (168)cost attribution 成本归属   P#8 ]m(  
  C (169)cost audit 成本审计   @X\2K?c(v  
  C (170)cost behaviour 成本性态   {1jywb }  
  C (171)cost benefit analysis 成本效益分析   "-tTN  
  C (172)cost center 成本中心   `/1Zy}cD  
  C (173)cost driver 成本动因
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