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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
lLS7K8;4W  
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注会《审计》英语常用词汇 4-oaq'//BT  
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  1.audit   审计 $#E!/vVwD7  
  2.attestation   鉴证 !gJw?(8"  
  3.credibility   可信赖程度 m{r#o?  
  4.audit of financial statements 财务报表审计 ?$VkMu$2k  
  5.agreed-upon procedures 执行商定程序 wJh/tb=$o  
  6.high levels of assurance 高水平保证 ^p3W}D  
  7.compilation 编制 P7$/yBI U  
  8.reliability 可靠性 & mm!UJ  
  9.relevance 相关性 LHSbc!Y'.  
  10.professional skepticism 职业谨慎 =X7_!vSv  
  11.objectivity 客观性 4B)%I`  
  12. professional competence 专业胜任能力 dj{~!}  
  13.Senior/CPA-in-charge 项目经理 #gXxBM  
  14.audit engagement letter 业务约定书 \t)`Cp6,[b  
  15.recurring audit 连续审计 -s]@8VJA"  
  16.the client 委托人 Pk;YM}  
  17.change CPA 更换注册会计 \jx3Fs:Q  
  18.the existing CPA 现任注册会计师 #@F.wV0  
  19.the successor CPA 后任注册会计师  ^%!#Q].  
  20.the preceding CPA前任注册会计师 KtHkLYOCG  
  21.issue the audit report 出具审计报告 w8a49Fv  
  22.expert 专家 R[OXYHu  
  23.the board of directors 董事会 `UT UrM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .AZwVP<  
  25.assess material misstatement risks评估重大错报风险 t8`wO+4@  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *q+X ?3  
  27.a general knowledge of —— 初步了解―――的情况 } |  
  28.a more knowledge of—— 进一步了解的情况 m~uT8R#$  
  29.the prior year‘s working papers 以前年度工作底稿 jw P5pu  
  30.minutes of meeting 会议纪要 Zn[ppsz|  
  31.business risks 经营风险 <,\U,jU _  
  32.appropriateness 适当性 =nqHVRA  
  33.accounting estimate 会计估计 7mE9Z o1  
  34.management representations 管理层声明 w"C,oo3  
  35.going concern assumption 持续经营假设 $=) Pky-~  
  36.audit plan 审计计划 mv^X{T  
  37.significant audit areas 重点审计领域 A WJA?  
  38.error 错误 "F[7b!>R  
  39.fraud舞弊 W2'!P c,W  
  40.modified or additional procedures 修改或追加审计程序 73Hm:"Eqd  
  41.misappropriation of assets 侵占资产 Hz)i.AA 4  
  42.transactions without substance 虚假交易 ?:G 3U\M  
  43.unusual pressures 异常压力 ?wFL\C  
  44.the suspected noncompliance 涉嫌存在违法行为 <>728;/C  
  45.materialiy 重要性 /aIGq/;Y+a  
  46.exceed the materiality level 超过重要性水平 +wf9!_'  
  47.approach the materiality level 接近重要性水平 Qqs1%u ;e8  
  48.an acceptably low level 可接受水平 ~S\> F\v6'  
  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 B9Hib1<8  
  50.misstatements or omissions 错报或漏报 O8 SE)R~  
  51.aggregate 总计 B{*{9!(l9  
  52.subsequent events 期后事项 lqKj;'  
  53.adjust the financial statements 调整财务报表 6q6xqr:W  
  54.perform additional audit procedures 实施追加的审计程序 Dp!91NgB p  
  55.audit risk 审计风险 [c;#>UQMf  
  56.detection risk 检查风险 >##Z}auY  
  57.inappropriate audit opinion 不适当的审计意见 ncMz Hw  
  58.material misstatement 重大的错报 e[s}tjx  
  59.tolerable misstatement 可容忍错报 =E<H_cUS  
  60.the acceptable level of detection risk 可接受的检查风险 : ]+6l  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9g>)7Ne  
  62.simall business 小规模企业 Wky9w r:g  
  63.accounting system 会计系统 -Jw4z# /-  
  64.test of control 控制测试 cv G*p||  
  65.walk-through test 穿行测试 M&/%qF 15  
  66.communication 沟通 P=_fYA3  
  67.flow chart 流程图 _{-[1-lN5_  
  68.reperformance of internal control 重新执行 kguZAO6  
  69.audit evidence 审计证据 .6xMLo,R  
  70.substantive procedures 实质性程序 eLnS1w 2  
  71.assertions 认定 /;Hr{f jl{  
  72.esistence 存在 b $J S|  
  73.occurrence 发生 /R&h#;l  
  74.completeness 完整性 >0W P:-\*  
  75.rights and obligations 权利和义务 ~UZ3 lN\E  
  76.valuation and allocation 计价和分摊 lo(C3o'  
  77.cutoff 截止 Tjhy@3  
  78.accuracy 准确性 Fx|`0 LI+C  
  79.classification 分类 Cs7ol-\)  
  80.inspection 检查 y.c6r> }  
  81.supervision of counting 监盘 J=k=cFUX  
  82.observation 观察 ;81,1 Ie<~  
  83.confirmation 函证 m|F1_Gg z  
  84.computation 计算 0%dOi ko  
  85.analytical procedures 分析程序 23WrJM!2N  
  86.vouch 核对 p@nj6N.--  
  87.trace 追查 ;RRw-|/Wm  
  88.audit sampling 审计抽样 M/dgW` c  
  89.error 误差 `Z8k#z'bN  
  90.expected error 预期误差 mfN'+`r  
  91.population 总体 kDMvTVd  
  92.sampling risk 抽样风险 ,(pp+hNq  
  93.non- sampling risk 非抽样风险 xcU!bDV  
  94.sampling unit 抽样单位 sQac%.H;`U  
  95.statistical sampling 统计抽样 KE@+I.x  
  96.tolerable error 可容忍误差 f?51sr  
  97.the risk of under reliance 信赖不足风险 G(TFv\`vH  
  98.the risk of over reliance 信赖过度风险 w2'q9pB+  
  99.the risk of incorrect rejection 误拒风险 >%om[]0E  
  100. the risk of incorrect acceptance 误受风险 ^n (FO,8c  
  101.working trial balance 试算平衡表 0hV#]`9`gN  
  102.index and cross-referencing 索引和交叉索引 ?VmgM"'md  
  103.cash receipt 现金收入 DZtpY {=Z  
  104.cash disbursement 现金支出 XF vl  
  105.bank statement 银行对账单 4&sf{tI  
  106.bank reconciliation 银行存款余额调节表 t4[q :[1  
  107.balance sheet date 资产负债表日 9`*Eeb>  
  108.net realizable value 可变现净值 fy4 zBI@  
  109.storeroom 仓库 2&>t, ;v@  
  110.sale invoice 销售发票 R`Z"ey@C  
  111.price list 价目表 d#a/J.Z$A  
  112.positive confirmation request 积极式询证函 b4i=%]v8  
  113.negative confirmation request 消极式询证函 abQ. N  
  114.purchase requisition 请购单 Z K+F<}  
  115.receiving report 验收报告 m^}|LB:5  
  116.gross margin 毛利 "TZY)\{L  
  117.manufacturing overhead 制造费用 +w^,!gA&  
  118.material requisition 领料单 8qg%>ZU4d  
  119.inventory-taking 存货盘点 jts0ZFHc-  
  120.bond certificate 债券 peO@ZKmM  
  121.stock certificate 股票 3ai[ r  
  122.audit report 审计报告 m0TVi]v  
  123.entity 被审计单位 QQ.?A(U7  
  124.addressee of the audit report 审计报告的收件人 J W@6m  
  125.unqualified opinion 无保留意见 #0aBQ+_8H  
  126.qualified opinion 保留意见 OW4j!W  
  127.disclaimer of opinion 无法表示意见 =wdh# {  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ,%*UF6B M  
  A (2)absorbed overhead 已吸收制造费用 N7_eLhPt*8  
  A (3)absorption costing 吸收成本计算 v S>'LX  
  A (4)account 账户,报表   cZNcplt8  
  A (5)accounting postulate 会计假设   7qB4_  
  A (6)accounting series release 会计公告文件   e=OHO,74z"  
  A (7)accounting valuation 会计计价   6+IhI?lI=  
  A (8)account sale 承销清单 )bOfs*S  
  A (9)accountability concept 经营责任概念   9f( X7kt  
  A (10)accountancy 会计职业   ZyUcL_   
  A (11)accountant 会计师   >,{s Fc  
  A (12)accounting 会计   ]u|v7}I4  
  A (13)agency cost 代理成本   FfJ;r'eGs  
  A (14)accounting bases 会计基础   FtIcA"^N  
  A (15)accounting manual 会计手册   FpRYffT 9u  
  A (16)accounting period 会计期间   B-rE8 \  
  A (17)accounting policies 会计方针   5;/n`Bd  
  A (18)accounting rate of return 会计报酬率   q5SPyfE[  
  A (19)accounting reference date 会计参照日   Kq3c Kp4  
  A (20)accounting reference period 会计参照期间   ls^Z"9P  
  A (21)accrual concept 应计概念   Snf_{A<  
  A (22)accrual expenses 应计费用   8~C_ng-wn  
  A (23)acid test ration 速动比率(酸性测试比率)   eUA]OF @  
  A (24)acquisition 购置   RVatGa0  
  A (25)acquisition accounting 收购会计   kL*P 3 0  
  A (26)activity based accounting 作业基础成本计算   <u!cdYo@  
  A (27)adjusting events 调整事项   1y'Y+1.<  
  A (28)administrative expenses 行政管理费   -+rzc&h  
  A (29)advice note 发货通知   RhE~-b[X  
  A (30)amortization 摊销   :snO*Zg   
  A (31)analytical review 分析性检查   (SBhU:^h  
  A (32)annual equivalent cost 年度等量成本法   nnv|GnQST  
  A (33)annual report and accounts 年度报告和报表   GEWjQ;g  
  A (34)appraisal cost 检验成本   10FiA;  
  A (35)appropriation account 盈余分配账户   ~(^P(  
  A (36)articles of association 公司章程细则   xak)YOLRV  
  A (37)assets 资产   5g7@Dj,.  
  A (38)assets cover 资产保障   `pfIgryns  
  A (39)asset value per share 每股资产价值   H#SQ>vyAV  
  A (40)associated company 联营公司   ':vZ&  
  A (41)attainable standard 可达标准   1|MR XK  
UY< PiP  
 A (42)attributable profit 可归属利润   e3p|g]  
  A (43)audit 审计   YZg#H) w%  
  A (44)audit report 审计报告   WTfjn |a  
  A (45)auditing standards 审计准则   p'K`K\X  
  A (46)authorized share capital 额定股本   j<p.#jkT  
  A (47)available hours 可用小时   FDz`U:8  
  A (48)avoidable costs 可避免成本 xqG<R5k>>  
  B (49)back-to-back loan 易币贷款   0B`X056|"|  
  B (50)backflush accounting 倒退成本计算   ;o9h|LRs  
  B (51)bad debts 坏帐   Jl/wP   
  B (52)bad debts ratio 坏帐比率   Al-`}g+^  
  B (53)bank charges 银行手续费    b7 QE  
  B (54)bank overdraft 银行透支   *LEy# N  
  B (55)bank reconciliation 银行存款调节表   CxF d/X,  
  B (56)bank statement 银行对账单   v-{g  
  B (57)bankruptcy 破产   o!M8V ^vW  
  B (58)basis of apportionment 分摊基础   RxP H[7oZ  
  B (59)batch 批量   S+T/(-W  
  B (60)batch costing 分批成本计算   =>$)F 4LW  
  B (61)beta factor B(市场)风险因素   CvoFt=c$jE  
  B (62)bill 账单   N6Mr#A-{  
  B (63)bill of exchange 汇票   |b Y@HpMp  
  B (64)bill of landing 提单   R BYhU55B  
  B (65)bill of materials 用料预计单   b[74$W{  
  B (66)bill payable 应付票据   SI}s  
  B (67)bill receivable 应收票据   %O"8|ZG9{  
  B (68)bin card 存货记录卡   80=0S^gEZ  
  B (69)bonus 红利   Ir9GgB  
  B (70)book-keeping 薄记   IVR%H_uz  
  B (71)Boston classification 波士顿分类   2*: q$c  
  B (72)breakeven chart 保本图   n#(pT3&  
  B (73)breakeven point 保本点   (\AN0_  
  B (74)breaking-down time 复位时间   b,xZY1 a  
  B (75)budget 预算   jeC=s~  
  B (76)budget center 预算中心   f"ezmZI  
  B (77)budget cost allowance 预算成本折让    - vvyG  
  B (78)budget manual 预算手册   '2(m%X\6  
  B (79)budget period 预算期间   : viW  
  B (80)budgetary control 预算控制   3!CUJs/W  
  B (81)budgeted capacity 预算生产能力   UqP{Cyy{  
  B (82)burden 制造费用   =oBpS=<7  
  B (83)business center 经营中心   `/8@Fj  
  B (84)business entity 营业个体   ,d#*i  
  B (85)business unit 经营单位   ,Bk5 ( e  
 B (86)buy-out management 管理性购买产权   / F0q8j0  
  B (87)by-product 副产品 K gL!~J  
  C (88)called-up share capital 催缴股本   [YDSS/  
  C (89)capacity 生产能力   6D;N.wDZ  
  C (90)capacity ratios 生产能力比率   da$FY7  
  C (91)capital 资本   xRh 22z  
  C (92)capital assets pricing model资本资产计价模式   s)^/3a  
  C (93)capital commitment 承诺资本   Xq TguO'  
  C (94)capital employed 已运用的资本   $L/`nd  
  C (95)capital expenditure 资本支出   (80m'.X  
  C (96)capital expenditureauthorization 资本支出核准    W2vL<  
  C (97)capital expenditure control 资本支出控制   iGyetFqKw  
  C (98)capital expenditure proposal资本支出申请   t<H"J__&  
  C (99)capital funding planning 资本基金筹集计划   zggnDkC5  
  C (100)capital gain 资本收益   t-\+t<;  
  C (101)capital investment appraisal资本投资评估   &\h7 E   
  C (102)capital maintenance 资本保全   /fI}QY1  
  C (103)capital resource planning 资本资源计划   U+S=MP }:  
  C (104)capital surplus 资本盈余   S6~y!J6Ok4  
  C (105)capital turnover 资本周转率   RTOA'|[0M  
  C (106)card 记录卡   EZUaYp ~M  
  C (107)cash 现金   m:H^m/g  
  C (108)cash account 现金账户   3lP;=* m.  
  C (109)cash book 现金账薄   {;yO3];Hqw  
  C (110)cash cow 金牛产品   R N$vKJk  
  C (111)cash flow 现金流量    TGCB=e  
  C (112)cash discounted 现金贴现   SI7rTJ]/  
  C (113)cash flow budget 现金流量预算   1NZ"\9=U  
  C (114)cash flow statement 现金流量表   sZ `Tv[  
  C (115)cash ledger 现金分类账   8U{D)KgS  
  C (116)cash limit 现金限额   hkMeUxS  
  C (117)CCA 现时成本会计   c./\sN@  
  C (118)center 中心   6h:QSVfx  
  C (119)changeover time 变更时间    E]V, @  
  C (120)chartered entity 特许经济个体   u?^V4 +V  
  C (121)cheque 支票   Z\!,f.>g  
  C (122)cheque register 支票登记薄   g3^s_*A  
  C (123)coin analysis 零钱分类   NRRJlY S  
  C (124)classification 分类   {:X'9NEE  
  C (125)clock card 工时卡   ^FVdA1~/  
  C (126)code 代码   vrs  
  C (127)commitment accounting 承诺确认会计   R"nB4R0Uh  
  C (128)common cost 共同成本   h]4xS?6O  
  C (129)company limited byguarantee 有限担保责任公司   xR+vu>f  
C (130)company limited shares 股份有限公司   WtM%(8Y[]  
  C (131)competitive position 竞争能力状况   %>|FJ  
  C (132)concept 概念   'HA{6v,y  
  C (133)conglomerate 跨行业企业   u6|C3,!z"  
  C (134)consistency concept 一致性概念   MO`Y&<g~A  
  C (135)consolidated accounts 合并报表   E|O&bUMh  
  C (136)consolidation accounting 合并会计   N ,~O+  
  C (137)consortium 财团   yV^Yp=f_  
  C (138)contingency plan 应急计划   -^p{J TB+  
  C (139)contingent liabilities 或有负债   t@%w:* &  
  C (140)continuous operation 连续生产   i<uU_g'M  
  C (141)contra 抵消   <8r"QJY/  
  C (142)contract cost 合同成本   vhe Y F@  
  C (143)contract costing 合同成本计算   ni;_Un~  
  C (144)contribution 贡献毛益   Ob0sB@  
  C (145)contribution centre 贡献中心   ]7 HR U6$  
  C (146)contribution chart 贡献图   nrEI0E9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /!6'K  
  C (148)contribution to salesration 贡献毛益对销售比率   {lI}a8DP  
  C (149)control 控制   ZrN(M p  
  C (150)control account 控制帐户   pc`P;Eui  
  C (151)control limits 控制限度   o}N@Q-i gq  
  C (152)controllability concept 可控制概念   *D]:{#C*  
  C (153)controllable cost 可控制成本   q"d9C)Md  
  C (154)conversion cost 加工成本   T KZtoQP%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   t{k:H4  
  C (156)corporate appraisal 公司评估   }">r0v!3  
  C (157)corporate planning 公司计划   o;8$#gyNY  
  C (158)corporate social reporting 公司社会报告   &L6Ivpj-  
  C (159)corporation 股份公司   F^dJ{<yX  
  C (160)cost 成本   +t!]nE #  
  C (161)cost account 成本帐户   +k`L8@a3&  
  C (162)cost accounting 成本会计   % km <+F=~  
  C (163)cost accounting manual 成本手册   g]~vZj  
  C (164)cost accounts calendar 成本报表的日历时间   '6N)sqTR  
  C (165)cost adjustment 成本调整   -]3K#M)s  
  C (166)cost allocation 成本分配   o/AG9|()4  
  C (167)cost apportionment 成本分摊   e!u]l  
  C (168)cost attribution 成本归属   :6Ri%  Nb  
  C (169)cost audit 成本审计   jWdviS9&g  
  C (170)cost behaviour 成本性态   J=A)]YE  
  C (171)cost benefit analysis 成本效益分析   !HTOE@  
  C (172)cost center 成本中心   -`]9o3E7H  
  C (173)cost driver 成本动因
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