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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 b}Jcj  
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  1.audit   审计 !-[e$?-  
  2.attestation   鉴证  \:Q)Ef  
  3.credibility   可信赖程度 1aKY+4/G  
  4.audit of financial statements 财务报表审计 iCx}v[;Ol  
  5.agreed-upon procedures 执行商定程序 $Z #  
  6.high levels of assurance 高水平保证 x5s Yo\  
  7.compilation 编制 E` BL3+kQ  
  8.reliability 可靠性 Z{|wjZb(  
  9.relevance 相关性 )jvYJ9s  
  10.professional skepticism 职业谨慎 -B'<* Y  
  11.objectivity 客观性 Fq:BRgCE  
  12. professional competence 专业胜任能力 @xR=bWY  
  13.Senior/CPA-in-charge 项目经理 nF]lSg&]X  
  14.audit engagement letter 业务约定书 d(<[$ 3.  
  15.recurring audit 连续审计 n"* A.  
  16.the client 委托人 ki39$A'8  
  17.change CPA 更换注册会计 Y'wQ(6ok  
  18.the existing CPA 现任注册会计师 a=Pl3Uo  
  19.the successor CPA 后任注册会计师 &G:#7HX@-  
  20.the preceding CPA前任注册会计师 !gu# #MrJ9  
  21.issue the audit report 出具审计报告 ZJ1 %  
  22.expert 专家 UH2fP G  
  23.the board of directors 董事会 +TL5yuA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~0eJ6i  
  25.assess material misstatement risks评估重大错报风险 dL!PpLR$2  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #A+ dj| b  
  27.a general knowledge of —— 初步了解―――的情况 um~U_&>  
  28.a more knowledge of—— 进一步了解的情况 M, f6UYo=  
  29.the prior year‘s working papers 以前年度工作底稿 %8s$l'Q;  
  30.minutes of meeting 会议纪要 yal T6  
  31.business risks 经营风险 [BWA$5D)Ny  
  32.appropriateness 适当性 ly9.2<oz}L  
  33.accounting estimate 会计估计 g m'8,ZL  
  34.management representations 管理层声明 7Rwn{] r  
  35.going concern assumption 持续经营假设 \b6H4aQii  
  36.audit plan 审计计划 ye4 T2=  
  37.significant audit areas 重点审计领域 A&XI1. j6  
  38.error 错误 7M9Ey29f  
  39.fraud舞弊 K?`Fpg (  
  40.modified or additional procedures 修改或追加审计程序  [,J UC<  
  41.misappropriation of assets 侵占资产 ,6J] oX  
  42.transactions without substance 虚假交易 06X4mu{  
  43.unusual pressures 异常压力 Gf*|f"O  
  44.the suspected noncompliance 涉嫌存在违法行为 >UlAae44  
  45.materialiy 重要性 EdR1W~JZ  
  46.exceed the materiality level 超过重要性水平 Z#+lwZD  
  47.approach the materiality level 接近重要性水平 9\y\{DHd  
  48.an acceptably low level 可接受水平 9}G.Fr  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 O1[`2kj^HB  
  50.misstatements or omissions 错报或漏报 h'%iY6!fA  
  51.aggregate 总计 &V"9[ 0  
  52.subsequent events 期后事项 v"-@'qN'  
  53.adjust the financial statements 调整财务报表 `3GYV|LeQ  
  54.perform additional audit procedures 实施追加的审计程序 uf q9+}  
  55.audit risk 审计风险 4E:kDl*@  
  56.detection risk 检查风险 {{N*/ E^  
  57.inappropriate audit opinion 不适当的审计意见 7 G37V"''  
  58.material misstatement 重大的错报 w`ebZa/j  
  59.tolerable misstatement 可容忍错报 d>k)aI Yp  
  60.the acceptable level of detection risk 可接受的检查风险 GE?M. '!{{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `?P)RS30  
  62.simall business 小规模企业 HX}9;O  
  63.accounting system 会计系统 |%\>+/j$  
  64.test of control 控制测试 * {TB<^ *  
  65.walk-through test 穿行测试 T3H\KRe6  
  66.communication 沟通 AXN%b2  
  67.flow chart 流程图 5=@q!8a*  
  68.reperformance of internal control 重新执行 3FetyW l'  
  69.audit evidence 审计证据 ;fi H=_{us  
  70.substantive procedures 实质性程序 -0P(lkylf  
  71.assertions 认定 T*p cS'?'  
  72.esistence 存在 \+,%RN.  
  73.occurrence 发生 u?xXZ]_u -  
  74.completeness 完整性 Z @f4=  
  75.rights and obligations 权利和义务 dkUh[yo"H  
  76.valuation and allocation 计价和分摊 ?OD43y1rzd  
  77.cutoff 截止 h=*eOxR"4^  
  78.accuracy 准确性 0*y|k1  
  79.classification 分类 %0 &c0vT  
  80.inspection 检查 zfGS=@e]G  
  81.supervision of counting 监盘 ZlEQzL~  
  82.observation 观察 ;Gnk8lIsb  
  83.confirmation 函证 3+~m9:9  
  84.computation 计算 VelR8tjP  
  85.analytical procedures 分析程序 jq_E{Dq1  
  86.vouch 核对 ']Z1nb  
  87.trace 追查 +0DPhc  
  88.audit sampling 审计抽样 ]'q"Kw/10  
  89.error 误差 A*x3O%zH  
  90.expected error 预期误差 ?hfyQhR  
  91.population 总体 w%'8bH!  
  92.sampling risk 抽样风险 sW#OA\i &  
  93.non- sampling risk 非抽样风险 6O@/Y;5i  
  94.sampling unit 抽样单位 M?[~_0_J  
  95.statistical sampling 统计抽样 Rlyx& C8  
  96.tolerable error 可容忍误差 vHmsS\\~9  
  97.the risk of under reliance 信赖不足风险 JnodDH ?  
  98.the risk of over reliance 信赖过度风险 5yl[#>qt  
  99.the risk of incorrect rejection 误拒风险 +5<]s+4T  
  100. the risk of incorrect acceptance 误受风险 mu$0x)  
  101.working trial balance 试算平衡表 Gq)E,Ln&d  
  102.index and cross-referencing 索引和交叉索引 0D==0n  
  103.cash receipt 现金收入 XSBh+)0Ww  
  104.cash disbursement 现金支出 %Eq4>o?D  
  105.bank statement 银行对账单 (6g;FD:"6  
  106.bank reconciliation 银行存款余额调节表 DuvI2Z WP]  
  107.balance sheet date 资产负债表日 | > t,1T.  
  108.net realizable value 可变现净值 ,'}qLor  
  109.storeroom 仓库 p3`odmbN  
  110.sale invoice 销售发票 rb_FBa%  
  111.price list 价目表 9$Dsm@tX  
  112.positive confirmation request 积极式询证函 $C.;GUEQ  
  113.negative confirmation request 消极式询证函 qvHRP@  
  114.purchase requisition 请购单 .e Jt]K  
  115.receiving report 验收报告 N.1 @!\z@@  
  116.gross margin 毛利 ]Oh8LcE#BF  
  117.manufacturing overhead 制造费用 31*0b|Z  
  118.material requisition 领料单 :i};]pR   
  119.inventory-taking 存货盘点 J{w[vcf  
  120.bond certificate 债券 w+_pq6\V  
  121.stock certificate 股票 Et0[HotO  
  122.audit report 审计报告 _(zPA4q8q  
  123.entity 被审计单位 #]vs*Sz  
  124.addressee of the audit report 审计报告的收件人 l!7O2Ai5  
  125.unqualified opinion 无保留意见 ]- +%]'  
  126.qualified opinion 保留意见 iVdY\+N!<  
  127.disclaimer of opinion 无法表示意见 vj#Y /B  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   V/,@hv`+  
  A (2)absorbed overhead 已吸收制造费用 + r<d z  
  A (3)absorption costing 吸收成本计算 @w[2 BaDt  
  A (4)account 账户,报表   9snc *<  
  A (5)accounting postulate 会计假设   bd & /B&a  
  A (6)accounting series release 会计公告文件   *= ;M',nx  
  A (7)accounting valuation 会计计价   mh7JPbX|  
  A (8)account sale 承销清单 Z 8xKg  
  A (9)accountability concept 经营责任概念   ==XO:P  
  A (10)accountancy 会计职业   2Y-NxW^]  
  A (11)accountant 会计师   r2.f8U  
  A (12)accounting 会计   $kD ;*v=  
  A (13)agency cost 代理成本   *Y\C5L ]  
  A (14)accounting bases 会计基础   GB&^<@  
  A (15)accounting manual 会计手册   _Yqog/sG  
  A (16)accounting period 会计期间   ^$VH~i&  
  A (17)accounting policies 会计方针   xZc].l6  
  A (18)accounting rate of return 会计报酬率   sCrOdJ6|  
  A (19)accounting reference date 会计参照日   xa&5o`>1G  
  A (20)accounting reference period 会计参照期间   lHI ;fR  
  A (21)accrual concept 应计概念   A^3M~  
  A (22)accrual expenses 应计费用   Smc=-M}  
  A (23)acid test ration 速动比率(酸性测试比率)   IizPu4 |  
  A (24)acquisition 购置   Rv=rO|&]  
  A (25)acquisition accounting 收购会计   >u=Dc.lX  
  A (26)activity based accounting 作业基础成本计算   -+)06BqF}  
  A (27)adjusting events 调整事项   m6 V L  
  A (28)administrative expenses 行政管理费   vlSSw+r9  
  A (29)advice note 发货通知   58>C,+  
  A (30)amortization 摊销   8?z7!k]  
  A (31)analytical review 分析性检查   HCIS4}lQ  
  A (32)annual equivalent cost 年度等量成本法   X:kqX [\>  
  A (33)annual report and accounts 年度报告和报表   +5xVgIk#  
  A (34)appraisal cost 检验成本   kH|cB!?x  
  A (35)appropriation account 盈余分配账户   *^=zQ~  
  A (36)articles of association 公司章程细则   Z6\H4,k&  
  A (37)assets 资产   24b?6^8~k  
  A (38)assets cover 资产保障   aEvW<jHh  
  A (39)asset value per share 每股资产价值   VlbS\Y.  
  A (40)associated company 联营公司   d(!g9H  
  A (41)attainable standard 可达标准   'OjsV$_  
y c:y}"  
 A (42)attributable profit 可归属利润   (5\VOCT>4%  
  A (43)audit 审计   8{)j"rghah  
  A (44)audit report 审计报告   )z Hib;O  
  A (45)auditing standards 审计准则   ]mZN18#  
  A (46)authorized share capital 额定股本   G W@g  
  A (47)available hours 可用小时   3<A$lG  
  A (48)avoidable costs 可避免成本 T@P[jtH<d  
  B (49)back-to-back loan 易币贷款   t,,W{M|E(  
  B (50)backflush accounting 倒退成本计算   `~;`q  
  B (51)bad debts 坏帐   H:5- S  
  B (52)bad debts ratio 坏帐比率   ~|kSQ7O^  
  B (53)bank charges 银行手续费   8%Eemk>G{  
  B (54)bank overdraft 银行透支   Zv|TvlyT"  
  B (55)bank reconciliation 银行存款调节表    U rL|r.  
  B (56)bank statement 银行对账单   @{LD_>R  
  B (57)bankruptcy 破产   <yg! D21Y  
  B (58)basis of apportionment 分摊基础   XN %tcaY  
  B (59)batch 批量   6*r#m%|   
  B (60)batch costing 分批成本计算   fMl uVND  
  B (61)beta factor B(市场)风险因素   2Sb68hJIE  
  B (62)bill 账单    kPvR ,  
  B (63)bill of exchange 汇票   /]>8V'e\  
  B (64)bill of landing 提单   +Jl PQ~5  
  B (65)bill of materials 用料预计单   ~`Rb"Zn  
  B (66)bill payable 应付票据   3Q:HzqG  
  B (67)bill receivable 应收票据   D@?Tq,= [  
  B (68)bin card 存货记录卡   , aJC7'(  
  B (69)bonus 红利   hj+iB,8  
  B (70)book-keeping 薄记   Y:#nk.}>  
  B (71)Boston classification 波士顿分类   -POsbb>  
  B (72)breakeven chart 保本图   U@:h';.  
  B (73)breakeven point 保本点   Z(wj5;[G  
  B (74)breaking-down time 复位时间   H7?Sd(U  
  B (75)budget 预算   e754g(|>b  
  B (76)budget center 预算中心   >j6"\1E+Dz  
  B (77)budget cost allowance 预算成本折让   C.N# y`g  
  B (78)budget manual 预算手册   a%XF"*^v  
  B (79)budget period 预算期间   ]@wKm1%v  
  B (80)budgetary control 预算控制   G:4'')T  
  B (81)budgeted capacity 预算生产能力   9YEE.=]T  
  B (82)burden 制造费用   hUP?r/B  
  B (83)business center 经营中心   3](At%ss  
  B (84)business entity 营业个体   ?)V|L~/  
  B (85)business unit 经营单位   /|LQ?n  
 B (86)buy-out management 管理性购买产权   .8]buM5_G  
  B (87)by-product 副产品 hq*"S -N  
  C (88)called-up share capital 催缴股本   m bZn[D_zi  
  C (89)capacity 生产能力   %}[/lIxaE  
  C (90)capacity ratios 生产能力比率   a?1lj,"~R  
  C (91)capital 资本   opfg %*  
  C (92)capital assets pricing model资本资产计价模式   b- ?d(-  
  C (93)capital commitment 承诺资本   }F4%5g o  
  C (94)capital employed 已运用的资本   tb/`*Yl@  
  C (95)capital expenditure 资本支出   ]Il}ymkIZ  
  C (96)capital expenditureauthorization 资本支出核准   |*> s%nF|  
  C (97)capital expenditure control 资本支出控制   :3A^5}iz  
  C (98)capital expenditure proposal资本支出申请   Dj9ecV `  
  C (99)capital funding planning 资本基金筹集计划   <pIel   
  C (100)capital gain 资本收益   9][A1 +"  
  C (101)capital investment appraisal资本投资评估   'BX U '  
  C (102)capital maintenance 资本保全   +N2R'Phv  
  C (103)capital resource planning 资本资源计划   GV8`.3DBOF  
  C (104)capital surplus 资本盈余   pF<KhE*V  
  C (105)capital turnover 资本周转率   I' 'X\/|  
  C (106)card 记录卡   {xu~Dx  
  C (107)cash 现金   ZfVw33z  
  C (108)cash account 现金账户   <V1y^EW0  
  C (109)cash book 现金账薄   l&{+3aC:  
  C (110)cash cow 金牛产品   Y,M 2 D  
  C (111)cash flow 现金流量   ;MH_pE/m  
  C (112)cash discounted 现金贴现   ]FEsN6  
  C (113)cash flow budget 现金流量预算   fRK=y+gl@  
  C (114)cash flow statement 现金流量表   &Pe[kCO]  
  C (115)cash ledger 现金分类账   4|h>.^  
  C (116)cash limit 现金限额   ~tZy -1  
  C (117)CCA 现时成本会计   v9MliD'  
  C (118)center 中心   YJB/*SV^  
  C (119)changeover time 变更时间   "Tnmn@  
  C (120)chartered entity 特许经济个体   Vo(>K34  
  C (121)cheque 支票   vl>_;} W7  
  C (122)cheque register 支票登记薄   %TYe]^/'y  
  C (123)coin analysis 零钱分类   b&P2VqYgl  
  C (124)classification 分类   C: ntr=3J  
  C (125)clock card 工时卡   ]zh6[0V7V  
  C (126)code 代码   }WnoI2  
  C (127)commitment accounting 承诺确认会计   g`I$U%a_2  
  C (128)common cost 共同成本   Kv mXRf*z  
  C (129)company limited byguarantee 有限担保责任公司   %`0*KMO3  
C (130)company limited shares 股份有限公司   gr\vC  
  C (131)competitive position 竞争能力状况   PMZ*ECIJU  
  C (132)concept 概念   91|~KR)  
  C (133)conglomerate 跨行业企业   R_gON*9  
  C (134)consistency concept 一致性概念   n0b{Jg *  
  C (135)consolidated accounts 合并报表   :LLz$[c8  
  C (136)consolidation accounting 合并会计   q8H9au&/  
  C (137)consortium 财团   'tY y_  
  C (138)contingency plan 应急计划   PBb'`PV  
  C (139)contingent liabilities 或有负债   rnQ9uNAu  
  C (140)continuous operation 连续生产   ,:pKNWY)Q  
  C (141)contra 抵消   g-<[* nF  
  C (142)contract cost 合同成本   8X)1bNGqhe  
  C (143)contract costing 合同成本计算   TlpQ9T  
  C (144)contribution 贡献毛益   bYwe/sR  
  C (145)contribution centre 贡献中心   ,B$e'KQ  
  C (146)contribution chart 贡献图   %B(E;t63W  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]~7xq)28  
  C (148)contribution to salesration 贡献毛益对销售比率   r<pt_Cd  
  C (149)control 控制   q(Zu;ecBN  
  C (150)control account 控制帐户   9&Ny;oy#6  
  C (151)control limits 控制限度   NT<}-^  
  C (152)controllability concept 可控制概念   O6]X\Cwj%  
  C (153)controllable cost 可控制成本   N:UA+  
  C (154)conversion cost 加工成本   eb7~\|9l1i  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   0pA>w8mh  
  C (156)corporate appraisal 公司评估   E[M.q;rM  
  C (157)corporate planning 公司计划   r?}L^bK  
  C (158)corporate social reporting 公司社会报告   wj9 Hh  
  C (159)corporation 股份公司   $o^N_`l  
  C (160)cost 成本   uZ+vYF^  
  C (161)cost account 成本帐户   <^"0A  
  C (162)cost accounting 成本会计   /OeOL3Y  
  C (163)cost accounting manual 成本手册   @pV&{Vp  
  C (164)cost accounts calendar 成本报表的日历时间   iJzW3%E  
  C (165)cost adjustment 成本调整   |V mQ  
  C (166)cost allocation 成本分配   !uN_<!  
  C (167)cost apportionment 成本分摊   \&4)['4,  
  C (168)cost attribution 成本归属   a]=j  
  C (169)cost audit 成本审计   :JCe,1!3@  
  C (170)cost behaviour 成本性态   ;k8U5=6a  
  C (171)cost benefit analysis 成本效益分析   yTh60U  
  C (172)cost center 成本中心   j]   
  C (173)cost driver 成本动因
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