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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 "fX_gN?  
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  1.audit   审计 [Vrc:%Jk  
  2.attestation   鉴证 di]$dl|Wi  
  3.credibility   可信赖程度 L?3VyBE  
  4.audit of financial statements 财务报表审计 K:>NGGY8r  
  5.agreed-upon procedures 执行商定程序 bGGeg%7  
  6.high levels of assurance 高水平保证 $Q`yNEc  
  7.compilation 编制 1?D8|<  
  8.reliability 可靠性 '\ph `Run  
  9.relevance 相关性 vO}qjw  
  10.professional skepticism 职业谨慎 m+D2hK*  
  11.objectivity 客观性 ~=`f]IL  
  12. professional competence 专业胜任能力 T!m42EvIvE  
  13.Senior/CPA-in-charge 项目经理 '+)6#/*  
  14.audit engagement letter 业务约定书 652uZ};e  
  15.recurring audit 连续审计 "?oo\op  
  16.the client 委托人 th.M.jas  
  17.change CPA 更换注册会计 i>ESEmb-  
  18.the existing CPA 现任注册会计师 cOzg/~\1  
  19.the successor CPA 后任注册会计师 c^ixdk  
  20.the preceding CPA前任注册会计师 $Qn& jI38  
  21.issue the audit report 出具审计报告 g6rv`I $l  
  22.expert 专家 SjZd0H0  
  23.the board of directors 董事会 6obQ9L c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L]c 8d   
  25.assess material misstatement risks评估重大错报风险 J>f /u:.  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 9>A-$a4R>  
  27.a general knowledge of —— 初步了解―――的情况 (/T +Wpy?  
  28.a more knowledge of—— 进一步了解的情况 +G5'kYzJ  
  29.the prior year‘s working papers 以前年度工作底稿 + 6x"trC  
  30.minutes of meeting 会议纪要 :@:g*w2K  
  31.business risks 经营风险 ]sX7%3P  
  32.appropriateness 适当性 Bv;I0i:_  
  33.accounting estimate 会计估计 Q;XXgX#l  
  34.management representations 管理层声明 06PhrPVa!\  
  35.going concern assumption 持续经营假设 7ZF}0K$^B  
  36.audit plan 审计计划 hVlyEsL g  
  37.significant audit areas 重点审计领域 Z 7`5x  
  38.error 错误 ,DE(5iDS  
  39.fraud舞弊 aj&\CJ  
  40.modified or additional procedures 修改或追加审计程序 (P2[5d|  
  41.misappropriation of assets 侵占资产 z `\# $  
  42.transactions without substance 虚假交易 ,3G$`  
  43.unusual pressures 异常压力 .(`(chRa}  
  44.the suspected noncompliance 涉嫌存在违法行为 1t0b Uf;(M  
  45.materialiy 重要性 ^OHZ767v  
  46.exceed the materiality level 超过重要性水平 b cC\  
  47.approach the materiality level 接近重要性水平 n (OjjR m  
  48.an acceptably low level 可接受水平 <$"7~i /X  
  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 I 'x$,s  
  50.misstatements or omissions 错报或漏报 4qqF v?O[r  
  51.aggregate 总计 IetCMp  
  52.subsequent events 期后事项 {&u Rd?(  
  53.adjust the financial statements 调整财务报表 M NkKy(Za  
  54.perform additional audit procedures 实施追加的审计程序 G!AICcP^  
  55.audit risk 审计风险 3wV86tH%  
  56.detection risk 检查风险 ; qO@A1Hq  
  57.inappropriate audit opinion 不适当的审计意见 BfX%|CWh  
  58.material misstatement 重大的错报 K3La9O)>  
  59.tolerable misstatement 可容忍错报 8r5xs-  
  60.the acceptable level of detection risk 可接受的检查风险 G=vN;e_$_b  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #o"tMh!f  
  62.simall business 小规模企业 1UC2zM"  
  63.accounting system 会计系统 4; ?1Kb#  
  64.test of control 控制测试 |__d 8a  
  65.walk-through test 穿行测试 H( MB5  
  66.communication 沟通 J=b*  
  67.flow chart 流程图 0rV/qMo;K  
  68.reperformance of internal control 重新执行 7}gA0fP9  
  69.audit evidence 审计证据 C,[ L/!  
  70.substantive procedures 实质性程序 N0]z/}hd@  
  71.assertions 认定 bSQ_"  
  72.esistence 存在 7^HpVcSM  
  73.occurrence 发生 yU> T8oFh  
  74.completeness 完整性  }K?F7cD  
  75.rights and obligations 权利和义务 STv(kQs  
  76.valuation and allocation 计价和分摊 wbBE@RU>!  
  77.cutoff 截止 TV? ^c?{5  
  78.accuracy 准确性 K/DH / r  
  79.classification 分类 ,K T<4  
  80.inspection 检查 S<*';{5~  
  81.supervision of counting 监盘 $$42pb.  
  82.observation 观察 7Ez}k}aR<  
  83.confirmation 函证 e,^pMg~  
  84.computation 计算 9_eS`,'  
  85.analytical procedures 分析程序 5Lw{0uLr  
  86.vouch 核对 W^w d ([  
  87.trace 追查 S45'j(S=  
  88.audit sampling 审计抽样 #sL/y  
  89.error 误差 r|M'TA~:  
  90.expected error 预期误差 Yi[4DfA  
  91.population 总体 n>n"{!  
  92.sampling risk 抽样风险 !!9{U%s  
  93.non- sampling risk 非抽样风险 anLbl#UV  
  94.sampling unit 抽样单位 v Xc!Zg~  
  95.statistical sampling 统计抽样 FZeP<Ban  
  96.tolerable error 可容忍误差 9w zwY[{  
  97.the risk of under reliance 信赖不足风险 q Z#!CPHS  
  98.the risk of over reliance 信赖过度风险 V):`&@  
  99.the risk of incorrect rejection 误拒风险 f7.m=lbe  
  100. the risk of incorrect acceptance 误受风险 P> |Ef~j  
  101.working trial balance 试算平衡表 D$ej+s7  
  102.index and cross-referencing 索引和交叉索引 :r\xkHg/f  
  103.cash receipt 现金收入 8*vFdoE_oO  
  104.cash disbursement 现金支出  70{RDj6{  
  105.bank statement 银行对账单 2f `&WUe  
  106.bank reconciliation 银行存款余额调节表 L+7*NaPY*  
  107.balance sheet date 资产负债表日 3=IG#6)~C  
  108.net realizable value 可变现净值 $]Jf0_  
  109.storeroom 仓库 @$Yb#$/  
  110.sale invoice 销售发票 (p^S~Ax  
  111.price list 价目表 |"_)zQ  
  112.positive confirmation request 积极式询证函 WBa /IM   
  113.negative confirmation request 消极式询证函 !W(`<d]68:  
  114.purchase requisition 请购单 HXyFj  
  115.receiving report 验收报告 3XnE y +  
  116.gross margin 毛利 1}`2\3,  
  117.manufacturing overhead 制造费用 8'+7i8e  
  118.material requisition 领料单 ("b*? : B  
  119.inventory-taking 存货盘点 whw{dfE  
  120.bond certificate 债券 GZ <nXU>  
  121.stock certificate 股票 z1#oW f{*  
  122.audit report 审计报告 FQ1arUOFW,  
  123.entity 被审计单位 9Kx<\)-GMD  
  124.addressee of the audit report 审计报告的收件人 .3(;9};  
  125.unqualified opinion 无保留意见 3Qa?\C&4  
  126.qualified opinion 保留意见 Q]^Yi1PbS  
  127.disclaimer of opinion 无法表示意见 loLKm]yV  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   b22LT52  
  A (2)absorbed overhead 已吸收制造费用 kwO eHdV^  
  A (3)absorption costing 吸收成本计算 A=0@UqM  
  A (4)account 账户,报表   1b8c67j[  
  A (5)accounting postulate 会计假设    3hLqAj  
  A (6)accounting series release 会计公告文件   V +.Q0$~F5  
  A (7)accounting valuation 会计计价   K|Om5 p  
  A (8)account sale 承销清单 U[bgu#P;  
  A (9)accountability concept 经营责任概念   8sH50jeP  
  A (10)accountancy 会计职业   >r=6A   
  A (11)accountant 会计师   q#jEv-j.  
  A (12)accounting 会计   ">cqt>2 A  
  A (13)agency cost 代理成本   4 ]sCr+   
  A (14)accounting bases 会计基础   lAz2%s{6  
  A (15)accounting manual 会计手册   lYP~3wp99  
  A (16)accounting period 会计期间   @"w2R$o  
  A (17)accounting policies 会计方针   ex!XB$X  
  A (18)accounting rate of return 会计报酬率   TqAtcAurM  
  A (19)accounting reference date 会计参照日   H@Q`  
  A (20)accounting reference period 会计参照期间   + LS3T^  
  A (21)accrual concept 应计概念   4j{oaey  
  A (22)accrual expenses 应计费用   `2,a(Sk#  
  A (23)acid test ration 速动比率(酸性测试比率)   7pP+5&*  
  A (24)acquisition 购置   so*/OBte  
  A (25)acquisition accounting 收购会计   &u=8r*  
  A (26)activity based accounting 作业基础成本计算   8ZW?|-i  
  A (27)adjusting events 调整事项   l^ Rm0t_  
  A (28)administrative expenses 行政管理费   UP]1(S?  
  A (29)advice note 发货通知   e$ 32  
  A (30)amortization 摊销   W"|mpxp  
  A (31)analytical review 分析性检查   P2t_T'R}  
  A (32)annual equivalent cost 年度等量成本法   &>g~-s  
  A (33)annual report and accounts 年度报告和报表   Hsgy'X%om  
  A (34)appraisal cost 检验成本   3(C :X1  
  A (35)appropriation account 盈余分配账户   'g~@"9'oe  
  A (36)articles of association 公司章程细则   K0oFPDJN  
  A (37)assets 资产   Li]k7w?H  
  A (38)assets cover 资产保障   6< >SHw  
  A (39)asset value per share 每股资产价值   ^&-a/'D$,  
  A (40)associated company 联营公司   vlu $!4I  
  A (41)attainable standard 可达标准   x2@,9OUx  
gvGi %g q  
 A (42)attributable profit 可归属利润   _[F@1NJ  
  A (43)audit 审计   K\aAM;)-  
  A (44)audit report 审计报告   DFc [z"[  
  A (45)auditing standards 审计准则   NHAH#7]M&1  
  A (46)authorized share capital 额定股本   rd">JEK;;  
  A (47)available hours 可用小时   t$5jx  
  A (48)avoidable costs 可避免成本 3p&jLFphL  
  B (49)back-to-back loan 易币贷款   u1N1n;#  
  B (50)backflush accounting 倒退成本计算   D'n L  
  B (51)bad debts 坏帐   ~{P:sjs U  
  B (52)bad debts ratio 坏帐比率   6"+8M 3M l  
  B (53)bank charges 银行手续费   L1{T ?aII  
  B (54)bank overdraft 银行透支   z&>|*C.Y  
  B (55)bank reconciliation 银行存款调节表   FQ!Oxlq,Q  
  B (56)bank statement 银行对账单   gB >pd?d  
  B (57)bankruptcy 破产   V_f`0\[x  
  B (58)basis of apportionment 分摊基础   ami09JHy  
  B (59)batch 批量   S/fW/W*/}  
  B (60)batch costing 分批成本计算   ED/FlL{  
  B (61)beta factor B(市场)风险因素   AEqq1A   
  B (62)bill 账单   :!']p2B  
  B (63)bill of exchange 汇票   / gu3@@h  
  B (64)bill of landing 提单   x9~[HuJ  
  B (65)bill of materials 用料预计单   vK:QX$b  
  B (66)bill payable 应付票据   [;Fofu Z  
  B (67)bill receivable 应收票据   <sc\EK  
  B (68)bin card 存货记录卡   nP;;MX:B  
  B (69)bonus 红利   -X8eabb  
  B (70)book-keeping 薄记   LipxAE?O  
  B (71)Boston classification 波士顿分类   }[v~ &  
  B (72)breakeven chart 保本图   `iQqhx  
  B (73)breakeven point 保本点   SM<d  
  B (74)breaking-down time 复位时间   :u-.T.zZl  
  B (75)budget 预算   6__K#r  
  B (76)budget center 预算中心   1`QsW&9=b  
  B (77)budget cost allowance 预算成本折让   Z2bUs!0  
  B (78)budget manual 预算手册   ?+\E3}:  
  B (79)budget period 预算期间   PQ3h\CL1n  
  B (80)budgetary control 预算控制   a:b^!H>#  
  B (81)budgeted capacity 预算生产能力   a q kix"J  
  B (82)burden 制造费用   S=PJhAF  
  B (83)business center 经营中心   6c &Y  
  B (84)business entity 营业个体    Uouq>N  
  B (85)business unit 经营单位   vI|As+`$d  
 B (86)buy-out management 管理性购买产权   nvH|Ngg Q  
  B (87)by-product 副产品 SK-W%t  
  C (88)called-up share capital 催缴股本   t%$@fjz  
  C (89)capacity 生产能力   8(Fu  
  C (90)capacity ratios 生产能力比率   ,E9d\+j  
  C (91)capital 资本   )*D'csGc  
  C (92)capital assets pricing model资本资产计价模式   + Kk@Q  
  C (93)capital commitment 承诺资本   2yxi= XWZ  
  C (94)capital employed 已运用的资本   !.-.#<<_a  
  C (95)capital expenditure 资本支出   7kd|K b(  
  C (96)capital expenditureauthorization 资本支出核准   gl "_:atW  
  C (97)capital expenditure control 资本支出控制   !=[>r'+3  
  C (98)capital expenditure proposal资本支出申请   H#Q;"r3  
  C (99)capital funding planning 资本基金筹集计划   O,irpQ  
  C (100)capital gain 资本收益   qd8pF!u|#  
  C (101)capital investment appraisal资本投资评估   a:}E& ,&M  
  C (102)capital maintenance 资本保全   j 3P$@<  
  C (103)capital resource planning 资本资源计划   SQ E` U  
  C (104)capital surplus 资本盈余   aS/`A  
  C (105)capital turnover 资本周转率   $3#%aA!(#  
  C (106)card 记录卡   $20s] ywS  
  C (107)cash 现金   ]nc2/S%  
  C (108)cash account 现金账户   ]! )xr  
  C (109)cash book 现金账薄   P7r4ePtLk{  
  C (110)cash cow 金牛产品   eXG57<t ON  
  C (111)cash flow 现金流量   U|?,N0%Z1  
  C (112)cash discounted 现金贴现   <+q$XL0  
  C (113)cash flow budget 现金流量预算   @n@g)`  
  C (114)cash flow statement 现金流量表   oIxH3T  
  C (115)cash ledger 现金分类账   q~h:<,5  
  C (116)cash limit 现金限额   s.rT]  
  C (117)CCA 现时成本会计   ANb"oX c  
  C (118)center 中心   < T4(H[9B  
  C (119)changeover time 变更时间   ^1VbH3M  
  C (120)chartered entity 特许经济个体   Rcf=J){D6  
  C (121)cheque 支票   &I)\*Ue2t  
  C (122)cheque register 支票登记薄   Nb1J ~v  
  C (123)coin analysis 零钱分类   HfZtL  
  C (124)classification 分类   Abf1"#YImy  
  C (125)clock card 工时卡    v$3_o :  
  C (126)code 代码   F`srE6H  
  C (127)commitment accounting 承诺确认会计   OZT^\Ky_l  
  C (128)common cost 共同成本   Sn ^Aud  
  C (129)company limited byguarantee 有限担保责任公司   "K ?#,_  
C (130)company limited shares 股份有限公司   5~U:@Tp  
  C (131)competitive position 竞争能力状况   y ||@?Y  
  C (132)concept 概念   r=$gT@  
  C (133)conglomerate 跨行业企业   BKZ v9  
  C (134)consistency concept 一致性概念   w_3xKnMT\  
  C (135)consolidated accounts 合并报表   <jFSj=cIL  
  C (136)consolidation accounting 合并会计   "mt p0  
  C (137)consortium 财团   1i+FL''  
  C (138)contingency plan 应急计划   WW6yFriuW  
  C (139)contingent liabilities 或有负债   [>p6   
  C (140)continuous operation 连续生产    f`J|>Vk  
  C (141)contra 抵消   [-58Ezyr  
  C (142)contract cost 合同成本   HlRAD|]\  
  C (143)contract costing 合同成本计算   ; 8E;  
  C (144)contribution 贡献毛益   SSQT;>  
  C (145)contribution centre 贡献中心   5p )IV>G  
  C (146)contribution chart 贡献图   1J'pB;.]s  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   045\i[l=  
  C (148)contribution to salesration 贡献毛益对销售比率   v F[CWV.  
  C (149)control 控制   Pw  xIz  
  C (150)control account 控制帐户   $}4K `Iu  
  C (151)control limits 控制限度   `j:M)2:*y  
  C (152)controllability concept 可控制概念   ph#efY`a:  
  C (153)controllable cost 可控制成本   ~d>uXrb  
  C (154)conversion cost 加工成本   ;dOs0/UM&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {_7Hz,2U  
  C (156)corporate appraisal 公司评估   A8!Ed$@  
  C (157)corporate planning 公司计划   5qiI.)  
  C (158)corporate social reporting 公司社会报告   SB1[jcJ  
  C (159)corporation 股份公司   6ZOAmH fs  
  C (160)cost 成本   x< S\D&  
  C (161)cost account 成本帐户   gn`zy9PU  
  C (162)cost accounting 成本会计   OAVQ`ek  
  C (163)cost accounting manual 成本手册   A;T[['  
  C (164)cost accounts calendar 成本报表的日历时间   m# MlH=-  
  C (165)cost adjustment 成本调整   ?[|hGR2L  
  C (166)cost allocation 成本分配   iD`k"\>9  
  C (167)cost apportionment 成本分摊   B.6`cM^  
  C (168)cost attribution 成本归属   *:j-zrwu&  
  C (169)cost audit 成本审计   '=@r7g.2  
  C (170)cost behaviour 成本性态   /n8 psj  
  C (171)cost benefit analysis 成本效益分析   e/@29  
  C (172)cost center 成本中心   !EM#m@kZ{  
  C (173)cost driver 成本动因
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