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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 D~Y 3\KP  
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  1.audit   审计 q,a|lH  
  2.attestation   鉴证  HRKe 7#e  
  3.credibility   可信赖程度 =r:-CRq(  
  4.audit of financial statements 财务报表审计 UujFZg[-P9  
  5.agreed-upon procedures 执行商定程序 Qy@r&  
  6.high levels of assurance 高水平保证 :bgi*pR{  
  7.compilation 编制 ) rs);Pl  
  8.reliability 可靠性 LJMw-#61sj  
  9.relevance 相关性 xe6 2gaT  
  10.professional skepticism 职业谨慎 ?9801Da#/  
  11.objectivity 客观性 %h%^i   
  12. professional competence 专业胜任能力 $fY4amX6Z  
  13.Senior/CPA-in-charge 项目经理 K G~fDb  
  14.audit engagement letter 业务约定书 AjZ@hid  
  15.recurring audit 连续审计 `?VB)  
  16.the client 委托人 ~WJEH#  
  17.change CPA 更换注册会计 YDyi6x,  
  18.the existing CPA 现任注册会计师 9c1n  
  19.the successor CPA 后任注册会计师  3y?ig2  
  20.the preceding CPA前任注册会计师 +'x`rk  
  21.issue the audit report 出具审计报告 "rr,P0lgX  
  22.expert 专家 d\V\,% &.  
  23.the board of directors 董事会 `1KZ14K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <5~} !N X`  
  25.assess material misstatement risks评估重大错报风险 V4!RUqK  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0%^m  
  27.a general knowledge of —— 初步了解―――的情况 iCIu]6  
  28.a more knowledge of—— 进一步了解的情况 S0~F$mP'  
  29.the prior year‘s working papers 以前年度工作底稿 e}e\*BL  
  30.minutes of meeting 会议纪要  wYS,|=y  
  31.business risks 经营风险 mYN|)QVKy  
  32.appropriateness 适当性 #{l+I( M  
  33.accounting estimate 会计估计 G~e`O,+  
  34.management representations 管理层声明 y@G5I>v  
  35.going concern assumption 持续经营假设 INrUvD/*  
  36.audit plan 审计计划 dQt*/]{q  
  37.significant audit areas 重点审计领域 (+9_nAgZ,  
  38.error 错误 B" wk:\zC  
  39.fraud舞弊 CV 4r31w  
  40.modified or additional procedures 修改或追加审计程序 Kl$!_$  
  41.misappropriation of assets 侵占资产 928szUo:  
  42.transactions without substance 虚假交易 EpCUL@+  
  43.unusual pressures 异常压力 d7u"Z5t  
  44.the suspected noncompliance 涉嫌存在违法行为 mD)_quz.sk  
  45.materialiy 重要性 $_l@k=  
  46.exceed the materiality level 超过重要性水平 1HBch]J  
  47.approach the materiality level 接近重要性水平 ?(!$vqS`f(  
  48.an acceptably low level 可接受水平 gRKmfJ*u  
  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 fd Csn:  
  50.misstatements or omissions 错报或漏报 Mx-,:a9}  
  51.aggregate 总计 Sj}@5 X6 C  
  52.subsequent events 期后事项 oG5JJpLT  
  53.adjust the financial statements 调整财务报表 Y=4,d4uu  
  54.perform additional audit procedures 实施追加的审计程序 }yU, _:  
  55.audit risk 审计风险 ^ ;$f-e  
  56.detection risk 检查风险 7k:}9M~  
  57.inappropriate audit opinion 不适当的审计意见 {JzX`Z30l  
  58.material misstatement 重大的错报 ]`y4n=L.  
  59.tolerable misstatement 可容忍错报 <Dt,FWWkv'  
  60.the acceptable level of detection risk 可接受的检查风险 q'M-a tE.  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^[8e|,U  
  62.simall business 小规模企业 } CJQC  
  63.accounting system 会计系统 a)[XJLCQ  
  64.test of control 控制测试 TjlKy  
  65.walk-through test 穿行测试 r%$-F2.p  
  66.communication 沟通 :*6tbUp  
  67.flow chart 流程图 >OwVNG  
  68.reperformance of internal control 重新执行 NJ 7N*   
  69.audit evidence 审计证据  `qSNS->  
  70.substantive procedures 实质性程序 ![:S~x1  
  71.assertions 认定 SA{A E9y  
  72.esistence 存在 ho@f}4jhQ3  
  73.occurrence 发生 3U@ p  
  74.completeness 完整性 }O@S ;[v S  
  75.rights and obligations 权利和义务 2 ,;+)  
  76.valuation and allocation 计价和分摊 V4 Pf?g  
  77.cutoff 截止 sN 7I~  
  78.accuracy 准确性 MlsF?"H p  
  79.classification 分类 @=b0>^\m  
  80.inspection 检查 kte Dh7  
  81.supervision of counting 监盘 PT|^RF%fT  
  82.observation 观察 @k,u xe-  
  83.confirmation 函证 VE6T&fz`  
  84.computation 计算 \y: 0+s/  
  85.analytical procedures 分析程序 b2H!{a"  
  86.vouch 核对 ?a~=CC@  
  87.trace 追查 ||}|=Sz  
  88.audit sampling 审计抽样 q[1H=+  
  89.error 误差 U{LDtn%@h6  
  90.expected error 预期误差 7J,W#Ql)5  
  91.population 总体 McxJ C<  
  92.sampling risk 抽样风险 @|%t<{y^I  
  93.non- sampling risk 非抽样风险 u sR19_E-  
  94.sampling unit 抽样单位 v (=fV/  
  95.statistical sampling 统计抽样 M`KrB5a+6  
  96.tolerable error 可容忍误差 ph30/*8  
  97.the risk of under reliance 信赖不足风险 |I7P 0JqP  
  98.the risk of over reliance 信赖过度风险 "(/|[7D)  
  99.the risk of incorrect rejection 误拒风险 HHCsWe-  
  100. the risk of incorrect acceptance 误受风险  A`=ESz  
  101.working trial balance 试算平衡表 q!""pr<n  
  102.index and cross-referencing 索引和交叉索引 %zd1\We  
  103.cash receipt 现金收入 I4  Tc&b  
  104.cash disbursement 现金支出 A86#7  
  105.bank statement 银行对账单 0[T!}F^%e  
  106.bank reconciliation 银行存款余额调节表 ZHICp L  
  107.balance sheet date 资产负债表日 f&ZxG,]H i  
  108.net realizable value 可变现净值 Nb #E +\q  
  109.storeroom 仓库 =@binTC4  
  110.sale invoice 销售发票 Otn,(j;u  
  111.price list 价目表 )(\5Wk9(  
  112.positive confirmation request 积极式询证函 WaN0$66[:  
  113.negative confirmation request 消极式询证函 =9YyUAJZ  
  114.purchase requisition 请购单 KHcf P7  
  115.receiving report 验收报告 (bH"x  
  116.gross margin 毛利 .-`7Av+7  
  117.manufacturing overhead 制造费用 . ~G>vVb  
  118.material requisition 领料单 _7]5 Q  
  119.inventory-taking 存货盘点 1 < <`T%&  
  120.bond certificate 债券 =d7lrx+z  
  121.stock certificate 股票 RE oFP;H~  
  122.audit report 审计报告 F]z xx  
  123.entity 被审计单位 [_L:.,]g8  
  124.addressee of the audit report 审计报告的收件人 !F;W#Gc  
  125.unqualified opinion 无保留意见 i<bFF03*S  
  126.qualified opinion 保留意见 \0(QO8.  
  127.disclaimer of opinion 无法表示意见 ECg/ge2  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   (LTm! "Q  
  A (2)absorbed overhead 已吸收制造费用 Si6%6rAhj  
  A (3)absorption costing 吸收成本计算 /_x?PiL  
  A (4)account 账户,报表   rNfua   
  A (5)accounting postulate 会计假设   }3lM+]pf  
  A (6)accounting series release 会计公告文件   2p@Rr7  
  A (7)accounting valuation 会计计价    4rwfY<G  
  A (8)account sale 承销清单 $62ospR^Y  
  A (9)accountability concept 经营责任概念   'e7<&wm ia  
  A (10)accountancy 会计职业   !7AW_l9`i  
  A (11)accountant 会计师   exTpy  
  A (12)accounting 会计   O#Xq0o  
  A (13)agency cost 代理成本   ]8d]nftY  
  A (14)accounting bases 会计基础   G}BO!Z6  
  A (15)accounting manual 会计手册   D gY2:&0  
  A (16)accounting period 会计期间   jf*M}Q1jHE  
  A (17)accounting policies 会计方针   b&HA_G4  
  A (18)accounting rate of return 会计报酬率   x?va2 6FV  
  A (19)accounting reference date 会计参照日   ["MF-tQ5  
  A (20)accounting reference period 会计参照期间   ztgSd8GGE  
  A (21)accrual concept 应计概念   @]Iku6d-  
  A (22)accrual expenses 应计费用   d@7 ]=P:  
  A (23)acid test ration 速动比率(酸性测试比率)   tE3!;  
  A (24)acquisition 购置   6}n_r}kNR  
  A (25)acquisition accounting 收购会计   SL pd~ZC?  
  A (26)activity based accounting 作业基础成本计算   _D$|l k-  
  A (27)adjusting events 调整事项   Eae]s8ek9  
  A (28)administrative expenses 行政管理费   ,hT t]w  
  A (29)advice note 发货通知   +7^%fX;3pW  
  A (30)amortization 摊销   8g(%6 ET  
  A (31)analytical review 分析性检查   oSx]wZZ  
  A (32)annual equivalent cost 年度等量成本法   fk#SD "iJ  
  A (33)annual report and accounts 年度报告和报表     6n  
  A (34)appraisal cost 检验成本   $w)yQ %  
  A (35)appropriation account 盈余分配账户   IObGmc  
  A (36)articles of association 公司章程细则   zK k;&y|{  
  A (37)assets 资产   S,n*1&ogj  
  A (38)assets cover 资产保障   qI^6}PB  
  A (39)asset value per share 每股资产价值   9{'GrL  
  A (40)associated company 联营公司   Ad9'q!_en  
  A (41)attainable standard 可达标准   &P&M6v+  
\n6#D7OV  
 A (42)attributable profit 可归属利润   qg'RD]a>R  
  A (43)audit 审计   jC@$D*"J  
  A (44)audit report 审计报告   < :<E~anH  
  A (45)auditing standards 审计准则   &}OaiTzEmc  
  A (46)authorized share capital 额定股本   l<(MC R*  
  A (47)available hours 可用小时   s34{\/'D+  
  A (48)avoidable costs 可避免成本 CS:j->  
  B (49)back-to-back loan 易币贷款   QyJ}zwD  
  B (50)backflush accounting 倒退成本计算   TlQ#0_as[  
  B (51)bad debts 坏帐   FU;Tv).  
  B (52)bad debts ratio 坏帐比率   P"XF|*^U  
  B (53)bank charges 银行手续费   (}V.xi  
  B (54)bank overdraft 银行透支   ,=Xr'7w,  
  B (55)bank reconciliation 银行存款调节表   |k^'}n  
  B (56)bank statement 银行对账单   \WQ\q \  
  B (57)bankruptcy 破产   :~~}|E u  
  B (58)basis of apportionment 分摊基础   HIk5Q'ek  
  B (59)batch 批量   CDK0 $W n  
  B (60)batch costing 分批成本计算   %qV=PC  
  B (61)beta factor B(市场)风险因素   .Quu_S_ vH  
  B (62)bill 账单   ]- ")r  
  B (63)bill of exchange 汇票   CJz2.yd  
  B (64)bill of landing 提单   ]p\7s  
  B (65)bill of materials 用料预计单   4fT,/[k?  
  B (66)bill payable 应付票据   3PIZay  
  B (67)bill receivable 应收票据   M`q>i B  
  B (68)bin card 存货记录卡   Dwj!B;AZ_  
  B (69)bonus 红利   Ckj2$c~  
  B (70)book-keeping 薄记   ?S~HnIn  
  B (71)Boston classification 波士顿分类   WUvrC  
  B (72)breakeven chart 保本图   4`I2tr  
  B (73)breakeven point 保本点   s+#gH@c  
  B (74)breaking-down time 复位时间   Xx~OZ^t&Vn  
  B (75)budget 预算   ONH!ms(kb  
  B (76)budget center 预算中心   aqQ YU5l4~  
  B (77)budget cost allowance 预算成本折让   F@1~aeX-  
  B (78)budget manual 预算手册   3=RVJb  
  B (79)budget period 预算期间   =3]}87  
  B (80)budgetary control 预算控制   b^~ keQ  
  B (81)budgeted capacity 预算生产能力   P(l$5x]g,  
  B (82)burden 制造费用   TD'RvTpl  
  B (83)business center 经营中心   jV2L;APCq  
  B (84)business entity 营业个体   ]>tYU   
  B (85)business unit 经营单位   b|^g51v  
 B (86)buy-out management 管理性购买产权   DJVH}w}9_P  
  B (87)by-product 副产品 t3|If@T  
  C (88)called-up share capital 催缴股本   x4r8^,K3Zn  
  C (89)capacity 生产能力   Dt%G v0  
  C (90)capacity ratios 生产能力比率   I<`K;El'  
  C (91)capital 资本   cfBq/2I  
  C (92)capital assets pricing model资本资产计价模式   VCSHq&p8  
  C (93)capital commitment 承诺资本   EiQX* v  
  C (94)capital employed 已运用的资本   Jz&a9  
  C (95)capital expenditure 资本支出   9UsA>m.  
  C (96)capital expenditureauthorization 资本支出核准   5%BexIk  
  C (97)capital expenditure control 资本支出控制   UbNA|`H  
  C (98)capital expenditure proposal资本支出申请   VG0Ty;bV  
  C (99)capital funding planning 资本基金筹集计划   G0oY`WXOB  
  C (100)capital gain 资本收益   7I;x Ro|  
  C (101)capital investment appraisal资本投资评估   Y~gDS^8  
  C (102)capital maintenance 资本保全   D99g}  
  C (103)capital resource planning 资本资源计划   '3TwrY?-  
  C (104)capital surplus 资本盈余   BgRfy2:  
  C (105)capital turnover 资本周转率   >L\$  
  C (106)card 记录卡   *oopdGue  
  C (107)cash 现金   Aslh}'$}-  
  C (108)cash account 现金账户   %sxLxx_x!  
  C (109)cash book 现金账薄   sU!h^N$  
  C (110)cash cow 金牛产品   'w3BSaJi  
  C (111)cash flow 现金流量   3#N'nhUzA  
  C (112)cash discounted 现金贴现   ]L+YnZ?6  
  C (113)cash flow budget 现金流量预算   3*)<Y}Tc  
  C (114)cash flow statement 现金流量表   XtY!fo *  
  C (115)cash ledger 现金分类账   8,B?!%FP  
  C (116)cash limit 现金限额   q.0Evr:  
  C (117)CCA 现时成本会计   cq lA"Eof  
  C (118)center 中心   K.)ionb  
  C (119)changeover time 变更时间   l r80RL'_  
  C (120)chartered entity 特许经济个体   c%y(Z5  
  C (121)cheque 支票   Zk,` Iq  
  C (122)cheque register 支票登记薄   "yaz!?O>  
  C (123)coin analysis 零钱分类   KZy2c6XO;  
  C (124)classification 分类   Tzr_K  
  C (125)clock card 工时卡   URU,&gy=  
  C (126)code 代码   `_%U K=m  
  C (127)commitment accounting 承诺确认会计   ha[c<e]uo[  
  C (128)common cost 共同成本   o>WB,i^G  
  C (129)company limited byguarantee 有限担保责任公司   = og>& K  
C (130)company limited shares 股份有限公司   TL&`Ywy  
  C (131)competitive position 竞争能力状况   wcr3u gvT  
  C (132)concept 概念   Z|3 fhaT  
  C (133)conglomerate 跨行业企业   H<_BnT #  
  C (134)consistency concept 一致性概念   x }\x3U  
  C (135)consolidated accounts 合并报表   gJa48 pi  
  C (136)consolidation accounting 合并会计   7egE."  
  C (137)consortium 财团   LGnb"ZN  
  C (138)contingency plan 应急计划   yP$@~L[!  
  C (139)contingent liabilities 或有负债   T_t5Tg~i[N  
  C (140)continuous operation 连续生产   (V&5EO8)  
  C (141)contra 抵消   Nq]8p =e  
  C (142)contract cost 合同成本   C,;T/9  
  C (143)contract costing 合同成本计算   pK`1pfih  
  C (144)contribution 贡献毛益    NOY`1i  
  C (145)contribution centre 贡献中心   TF]bmM})0  
  C (146)contribution chart 贡献图   Ov$>CA  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hcn $uyP  
  C (148)contribution to salesration 贡献毛益对销售比率   uqz HS>GM  
  C (149)control 控制   %MG{KG=&o  
  C (150)control account 控制帐户   s;brs}  
  C (151)control limits 控制限度   \c ')9g@  
  C (152)controllability concept 可控制概念   G^r`)ND  
  C (153)controllable cost 可控制成本   @JW HG1qJ  
  C (154)conversion cost 加工成本   EPEWyGw  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   pbCj ^  
  C (156)corporate appraisal 公司评估   CdBpz/  
  C (157)corporate planning 公司计划   vEy0DHEE  
  C (158)corporate social reporting 公司社会报告   Zv]'9,cbk  
  C (159)corporation 股份公司   ^aG$9N<\  
  C (160)cost 成本   [8C|v61Y  
  C (161)cost account 成本帐户   tIK`/)w,  
  C (162)cost accounting 成本会计   z*V 8l*  
  C (163)cost accounting manual 成本手册   2[!3!@.  
  C (164)cost accounts calendar 成本报表的日历时间   is~"yE7  
  C (165)cost adjustment 成本调整   [T |P|\M  
  C (166)cost allocation 成本分配   mpr_AL!ZO~  
  C (167)cost apportionment 成本分摊   'FNnF m  
  C (168)cost attribution 成本归属   n!aA<  
  C (169)cost audit 成本审计   <OH{7>V  
  C (170)cost behaviour 成本性态   yj$$k~@  
  C (171)cost benefit analysis 成本效益分析   ]z5kYU&  
  C (172)cost center 成本中心   18^#:=Z  
  C (173)cost driver 成本动因
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