论坛风格切换切换到宽版
  • 2812阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
JE*?O*&|Q  
kGakdLl  
注会《审计》英语常用词汇  Bs>S2]  
~DB:/VSmu  
JS<w43/j  
  1.audit   审计 &_j<! 3*  
  2.attestation   鉴证 q ./jYe  
  3.credibility   可信赖程度 g2 mq?q(g  
  4.audit of financial statements 财务报表审计 De>,i%`Q,D  
  5.agreed-upon procedures 执行商定程序 ]=/? Ooh  
  6.high levels of assurance 高水平保证 }jFRuT;35  
  7.compilation 编制 9 (_n8br1  
  8.reliability 可靠性 ycvgF6Me<  
  9.relevance 相关性 1]A\@(  
  10.professional skepticism 职业谨慎 + bb-uoZf  
  11.objectivity 客观性 h gwS_L  
  12. professional competence 专业胜任能力 eu$"GbqY  
  13.Senior/CPA-in-charge 项目经理 6@ FxPi9|#  
  14.audit engagement letter 业务约定书 02(Ob  
  15.recurring audit 连续审计 #G?",,&dM  
  16.the client 委托人 IF<T{/MA  
  17.change CPA 更换注册会计 WU.eeiX  
  18.the existing CPA 现任注册会计师 [;'$y:L=g  
  19.the successor CPA 后任注册会计师 YG*}F|1  
  20.the preceding CPA前任注册会计师 R mo'3  
  21.issue the audit report 出具审计报告 iV\*7  
  22.expert 专家 o$7UWKW8  
  23.the board of directors 董事会 nvc(<Ovw  
  24.knowledge of the entity‘ s business 了解被审计单位情况 e ^`La*n  
  25.assess material misstatement risks评估重大错报风险 Wg8*;dvtM  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |Vu`-L'Jz  
  27.a general knowledge of —— 初步了解―――的情况 5>=4$!`  
  28.a more knowledge of—— 进一步了解的情况 04}c_XFFE  
  29.the prior year‘s working papers 以前年度工作底稿 E>2AG3 )  
  30.minutes of meeting 会议纪要 _6YfPk+  
  31.business risks 经营风险 tn(6T^u  
  32.appropriateness 适当性 sqRvnCD!  
  33.accounting estimate 会计估计 J@IKXhb7_  
  34.management representations 管理层声明 ?[DVYP  
  35.going concern assumption 持续经营假设 q%)."10}]  
  36.audit plan 审计计划 C*t0`3g d  
  37.significant audit areas 重点审计领域 =vDDfPR  
  38.error 错误 0wF)bQv1  
  39.fraud舞弊 %;Z_`W  
  40.modified or additional procedures 修改或追加审计程序 &b-&0 rTqz  
  41.misappropriation of assets 侵占资产 Y 7?q `  
  42.transactions without substance 虚假交易 8k.#4}fP  
  43.unusual pressures 异常压力 4CS$%Cu\?w  
  44.the suspected noncompliance 涉嫌存在违法行为 gzlRK^5  
  45.materialiy 重要性 `dl^)4J  
  46.exceed the materiality level 超过重要性水平 a\ B?J  
  47.approach the materiality level 接近重要性水平 0[8uuqV[cB  
  48.an acceptably low level 可接受水平 5B3sRF}  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 &k`lb kq  
  50.misstatements or omissions 错报或漏报  _BCq9/  
  51.aggregate 总计 OL@$RTh  
  52.subsequent events 期后事项 hxw6^EA  
  53.adjust the financial statements 调整财务报表 J$`5KbT3  
  54.perform additional audit procedures 实施追加的审计程序 G1 I<B  
  55.audit risk 审计风险 Z]Cd>u  
  56.detection risk 检查风险 \vpX6!T  
  57.inappropriate audit opinion 不适当的审计意见 bJ eF1LjS  
  58.material misstatement 重大的错报 1.Ne g|  
  59.tolerable misstatement 可容忍错报 ,WAJ& '^  
  60.the acceptable level of detection risk 可接受的检查风险 5UG"i_TC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TpHzf3.I  
  62.simall business 小规模企业 X8~?uroq  
  63.accounting system 会计系统 Oz "_KMz  
  64.test of control 控制测试 v9#F\F/  
  65.walk-through test 穿行测试 % "|W qxv  
  66.communication 沟通 P#rS.CIh  
  67.flow chart 流程图 {T0Au{88H  
  68.reperformance of internal control 重新执行 P"[{s^mb  
  69.audit evidence 审计证据 LF+E5{=:R  
  70.substantive procedures 实质性程序 Ldy(<cN  
  71.assertions 认定 1DH P5q  
  72.esistence 存在 Lg-!,Y   
  73.occurrence 发生 \#C] |\  
  74.completeness 完整性 EK\xc'6M  
  75.rights and obligations 权利和义务 }5Km \OI  
  76.valuation and allocation 计价和分摊 "DX 2Mu=  
  77.cutoff 截止 Ak3V< =gx  
  78.accuracy 准确性 UunZ/A$]m  
  79.classification 分类 Yq{R* HO  
  80.inspection 检查 #TB 3|=  
  81.supervision of counting 监盘 \J-D @b;  
  82.observation 观察 _Y)Wi[  
  83.confirmation 函证 ~h3~<p#M`  
  84.computation 计算 }yd!UU  
  85.analytical procedures 分析程序 '<6DL tZl  
  86.vouch 核对 7IrH(~Fo  
  87.trace 追查 hK %FpGYA  
  88.audit sampling 审计抽样 s+h} O}RV  
  89.error 误差 Bt(nm> Ng  
  90.expected error 预期误差 "}S6a?]V  
  91.population 总体 +{%)}?F  
  92.sampling risk 抽样风险 x( (Rm_'  
  93.non- sampling risk 非抽样风险 H6lZ<R{=  
  94.sampling unit 抽样单位 Lx| 0G $  
  95.statistical sampling 统计抽样 N]F}Z#h  
  96.tolerable error 可容忍误差 z]&?}o  
  97.the risk of under reliance 信赖不足风险 nUCOH VI7  
  98.the risk of over reliance 信赖过度风险 q-/t?m0  
  99.the risk of incorrect rejection 误拒风险 yIWgC[  
  100. the risk of incorrect acceptance 误受风险 7s Gf_`Z  
  101.working trial balance 试算平衡表 u7},+E)+B  
  102.index and cross-referencing 索引和交叉索引 .kB!',v\  
  103.cash receipt 现金收入 )`mBvS.}  
  104.cash disbursement 现金支出 E9' 2_e  
  105.bank statement 银行对账单 ,G[Y< ~Hy  
  106.bank reconciliation 银行存款余额调节表 FJn.V 1  
  107.balance sheet date 资产负债表日 q RRvZhf  
  108.net realizable value 可变现净值 }q, dJE  
  109.storeroom 仓库 OMBH[_  
  110.sale invoice 销售发票 1R7tnR@[u  
  111.price list 价目表 /E:BEm!  
  112.positive confirmation request 积极式询证函 RSnBG"  
  113.negative confirmation request 消极式询证函 hUEA)c  
  114.purchase requisition 请购单 dq0!.gBT2  
  115.receiving report 验收报告 2G_]Y8  
  116.gross margin 毛利 y~Mu~/s  
  117.manufacturing overhead 制造费用 2AEVBkF;M  
  118.material requisition 领料单 FB %- $  
  119.inventory-taking 存货盘点 xl@~K^c]  
  120.bond certificate 债券 TYCjVxfu$  
  121.stock certificate 股票 {HFx+<JG  
  122.audit report 审计报告 x~](d8*=  
  123.entity 被审计单位 F 1l8jB\  
  124.addressee of the audit report 审计报告的收件人 }hcY5E-n  
  125.unqualified opinion 无保留意见 lAkg47i  
  126.qualified opinion 保留意见 I__ a}|T%  
  127.disclaimer of opinion 无法表示意见 &q#. >  
  128.adverse opinion 否定意见
u-QHV1H`(  
rE0%R+4?  
A (1)ABC 作业基础成本计算   w: mm@8N  
  A (2)absorbed overhead 已吸收制造费用 +zEyCx=8H  
  A (3)absorption costing 吸收成本计算 )jh~jU?c@  
  A (4)account 账户,报表   S 8)!70  
  A (5)accounting postulate 会计假设   ,hm&]  
  A (6)accounting series release 会计公告文件   Fh/sD?  
  A (7)accounting valuation 会计计价   yD@1H(yM  
  A (8)account sale 承销清单 FrE#l.)?!  
  A (9)accountability concept 经营责任概念   yJ ;Qe_up  
  A (10)accountancy 会计职业   Eqh*"hE7  
  A (11)accountant 会计师   KN>h*eze  
  A (12)accounting 会计   g{f7 } gTG  
  A (13)agency cost 代理成本   9_ZGb" (Lj  
  A (14)accounting bases 会计基础   D0>Pc9  
  A (15)accounting manual 会计手册   "]OROJGa  
  A (16)accounting period 会计期间   k$>5v +r0  
  A (17)accounting policies 会计方针   ZZi|0dG4;  
  A (18)accounting rate of return 会计报酬率   gEw9<Y  
  A (19)accounting reference date 会计参照日   *,~L_)vWO  
  A (20)accounting reference period 会计参照期间   c0;rvw7  
  A (21)accrual concept 应计概念   !OMCsUZ  
  A (22)accrual expenses 应计费用   /U`p|M;  
  A (23)acid test ration 速动比率(酸性测试比率)   - FJLM  
  A (24)acquisition 购置   gdq6jz  
  A (25)acquisition accounting 收购会计   kI2+&  
  A (26)activity based accounting 作业基础成本计算   YOUB%N9+  
  A (27)adjusting events 调整事项   OL_jU2,fv  
  A (28)administrative expenses 行政管理费   T6."j_  
  A (29)advice note 发货通知   cIcu=U  
  A (30)amortization 摊销   ^;tB,7:*V  
  A (31)analytical review 分析性检查   WdB\n/BWB  
  A (32)annual equivalent cost 年度等量成本法   i1'G_bo4F7  
  A (33)annual report and accounts 年度报告和报表   ;lfv.-u:<  
  A (34)appraisal cost 检验成本   y|zIu I-p  
  A (35)appropriation account 盈余分配账户   KP7 {  
  A (36)articles of association 公司章程细则   UcH#J &r  
  A (37)assets 资产   O%haaL\  
  A (38)assets cover 资产保障   d24_,o\_  
  A (39)asset value per share 每股资产价值   iio-RT?!  
  A (40)associated company 联营公司   be$']}cP  
  A (41)attainable standard 可达标准   4YR{ *  
z 4;@"B  
 A (42)attributable profit 可归属利润   p}5413z5Z=  
  A (43)audit 审计   9,JWi{l Iv  
  A (44)audit report 审计报告   j(k}NWPH  
  A (45)auditing standards 审计准则   ) .KMZ]  
  A (46)authorized share capital 额定股本   .2s^8gO  
  A (47)available hours 可用小时   XVJH> Zw  
  A (48)avoidable costs 可避免成本 ]Qa|9G,b  
  B (49)back-to-back loan 易币贷款   :8HVq*itS  
  B (50)backflush accounting 倒退成本计算   Od:-fw  
  B (51)bad debts 坏帐   H6Bw3I[  
  B (52)bad debts ratio 坏帐比率   S _ UAz  
  B (53)bank charges 银行手续费   \Hf/8!q  
  B (54)bank overdraft 银行透支   Pn6~66a6  
  B (55)bank reconciliation 银行存款调节表   OiS\tK?|GV  
  B (56)bank statement 银行对账单   xGOVMo +  
  B (57)bankruptcy 破产   9!kp3x/`  
  B (58)basis of apportionment 分摊基础   <q>d@Foi  
  B (59)batch 批量   @|bJMi  
  B (60)batch costing 分批成本计算   cbs ;  
  B (61)beta factor B(市场)风险因素   l(}MM|ka  
  B (62)bill 账单   : @eHV=|+>  
  B (63)bill of exchange 汇票    sFnR;  
  B (64)bill of landing 提单   g"(@+\XZH"  
  B (65)bill of materials 用料预计单   hQlyqTP|2  
  B (66)bill payable 应付票据   E!BzE_|i  
  B (67)bill receivable 应收票据   $EEn]y  
  B (68)bin card 存货记录卡   P}qpy\/(4  
  B (69)bonus 红利   es~1@Jb  
  B (70)book-keeping 薄记   d>F.C>  
  B (71)Boston classification 波士顿分类   %g{)K)$,ui  
  B (72)breakeven chart 保本图   YDj5+'y  
  B (73)breakeven point 保本点   #S x  
  B (74)breaking-down time 复位时间   4nQ5zwiV  
  B (75)budget 预算   os&FrtDg  
  B (76)budget center 预算中心   lI+^}-<  
  B (77)budget cost allowance 预算成本折让   +!!G0Zj/  
  B (78)budget manual 预算手册   ByO?qft>u  
  B (79)budget period 预算期间   O&yAFiCd  
  B (80)budgetary control 预算控制   &I(\:|`o  
  B (81)budgeted capacity 预算生产能力   3HW&\:q5'M  
  B (82)burden 制造费用   D.|r [c  
  B (83)business center 经营中心   ewHs ]V+U  
  B (84)business entity 营业个体   }L&LtW{X  
  B (85)business unit 经营单位   }/,Rp/+7]  
 B (86)buy-out management 管理性购买产权   V aG Qre  
  B (87)by-product 副产品 VX>j2Z'  
  C (88)called-up share capital 催缴股本   E`<ou_0N@q  
  C (89)capacity 生产能力   {@3v$W~7M  
  C (90)capacity ratios 生产能力比率   G_ ,9h!e  
  C (91)capital 资本   ~fb#/%SV  
  C (92)capital assets pricing model资本资产计价模式   \nPf\6;M  
  C (93)capital commitment 承诺资本   ZS;V?]\(  
  C (94)capital employed 已运用的资本   C/#pK2xY  
  C (95)capital expenditure 资本支出   /f Q}Ls\  
  C (96)capital expenditureauthorization 资本支出核准   >cg)Nq D  
  C (97)capital expenditure control 资本支出控制   }f14# y;  
  C (98)capital expenditure proposal资本支出申请   i3Bpim.  
  C (99)capital funding planning 资本基金筹集计划   `9+R]C]z8  
  C (100)capital gain 资本收益   N)AlQ'Lwx  
  C (101)capital investment appraisal资本投资评估   &;)B qqXc  
  C (102)capital maintenance 资本保全   `JpFqZ'58  
  C (103)capital resource planning 资本资源计划   ey,f igjd.  
  C (104)capital surplus 资本盈余   Yf~Kzv1]*  
  C (105)capital turnover 资本周转率   lX)AbK]nb  
  C (106)card 记录卡   3\ ,t_6}  
  C (107)cash 现金   ('UTjV  
  C (108)cash account 现金账户   /<IWdy]$3  
  C (109)cash book 现金账薄   c$^v~lQS  
  C (110)cash cow 金牛产品   JbS[(+o  
  C (111)cash flow 现金流量   aq8./^  
  C (112)cash discounted 现金贴现   (V\N1T,f  
  C (113)cash flow budget 现金流量预算   v'b%m8  
  C (114)cash flow statement 现金流量表   P=KhR&gwV~  
  C (115)cash ledger 现金分类账   X0-PJ-\aD@  
  C (116)cash limit 现金限额   1K<}  
  C (117)CCA 现时成本会计   9__B!vw:  
  C (118)center 中心   ) \TH'  
  C (119)changeover time 变更时间   L8!yP.3   
  C (120)chartered entity 特许经济个体   9+PA yI#w  
  C (121)cheque 支票   T *PEUq  
  C (122)cheque register 支票登记薄   saQs<1  
  C (123)coin analysis 零钱分类   PREGQ0  
  C (124)classification 分类   cz /cY:o)  
  C (125)clock card 工时卡   C.ji]P#  
  C (126)code 代码   sxph#E%  
  C (127)commitment accounting 承诺确认会计   KK2YT/K$SG  
  C (128)common cost 共同成本   unew XHA  
  C (129)company limited byguarantee 有限担保责任公司   JGTsVa2  
C (130)company limited shares 股份有限公司   9d-'%Q>+  
  C (131)competitive position 竞争能力状况   ( $2M"n  
  C (132)concept 概念   w0oTV;yh  
  C (133)conglomerate 跨行业企业   .5o~^  
  C (134)consistency concept 一致性概念   W;2J~V!c  
  C (135)consolidated accounts 合并报表   EPH" 5$8  
  C (136)consolidation accounting 合并会计   nKS*y*  
  C (137)consortium 财团   6Aq]I$  
  C (138)contingency plan 应急计划   zow8 Q6f  
  C (139)contingent liabilities 或有负债   ,d38TN  
  C (140)continuous operation 连续生产   fpf,gb8[$n  
  C (141)contra 抵消   Qg~w 3~  
  C (142)contract cost 合同成本   IF5-@hag,  
  C (143)contract costing 合同成本计算   8IQ}%|lN  
  C (144)contribution 贡献毛益   zhd1)lgY  
  C (145)contribution centre 贡献中心   CJ%'VijhD  
  C (146)contribution chart 贡献图   +$nNYD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   N>"L2E=z$|  
  C (148)contribution to salesration 贡献毛益对销售比率   u/6if9B   
  C (149)control 控制   h]t v+\0  
  C (150)control account 控制帐户   SO(BkxV@  
  C (151)control limits 控制限度   IF|;;*Z8  
  C (152)controllability concept 可控制概念   .'_}:~  
  C (153)controllable cost 可控制成本   amC)t8L?  
  C (154)conversion cost 加工成本   U&u63 56  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   gj @9(dk%  
  C (156)corporate appraisal 公司评估   'u Dx$AkY  
  C (157)corporate planning 公司计划   {}ADsh@7d'  
  C (158)corporate social reporting 公司社会报告   :??W3 ROn  
  C (159)corporation 股份公司   .BBJhXtrdu  
  C (160)cost 成本   `x#S. b  
  C (161)cost account 成本帐户   i z^uj  
  C (162)cost accounting 成本会计   YW&K,)L@  
  C (163)cost accounting manual 成本手册   BlU&=;#r5>  
  C (164)cost accounts calendar 成本报表的日历时间   !E?+1WDS0  
  C (165)cost adjustment 成本调整   nb=mY&q}~  
  C (166)cost allocation 成本分配   }EkL[H!  
  C (167)cost apportionment 成本分摊   *8?2+ )5"  
  C (168)cost attribution 成本归属   8P- ay<6  
  C (169)cost audit 成本审计   so$(-4(E O  
  C (170)cost behaviour 成本性态   mHW%:a\L  
  C (171)cost benefit analysis 成本效益分析   pgh(~ [  
  C (172)cost center 成本中心   l~o!(rpX  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个