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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 o GuAF q  
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  1.audit   审计 ~.T|n =  
  2.attestation   鉴证 1KZigeHXI  
  3.credibility   可信赖程度 #)'Iqaq7  
  4.audit of financial statements 财务报表审计 gTj,I=3$?e  
  5.agreed-upon procedures 执行商定程序 \Oq2{S x\  
  6.high levels of assurance 高水平保证 "rB B&l  
  7.compilation 编制 )Rn\6 ka  
  8.reliability 可靠性 ,`f]mv l  
  9.relevance 相关性 2Qe&FeT  
  10.professional skepticism 职业谨慎 ~Dt$}l-9  
  11.objectivity 客观性 pS$9mzY  
  12. professional competence 专业胜任能力 cKTjQJ#  
  13.Senior/CPA-in-charge 项目经理 cN@_5  
  14.audit engagement letter 业务约定书 8?Rp2n*o  
  15.recurring audit 连续审计 &~*](Ma  
  16.the client 委托人 KElEGW  
  17.change CPA 更换注册会计 8dR `T}  
  18.the existing CPA 现任注册会计师 d*8*9CpO:  
  19.the successor CPA 后任注册会计师 eha|cAq  
  20.the preceding CPA前任注册会计师 lC($@sC%  
  21.issue the audit report 出具审计报告 n.g-%4\q  
  22.expert 专家 %`i*SF(gV  
  23.the board of directors 董事会 _y4O2n[e  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }uma<b  
  25.assess material misstatement risks评估重大错报风险 jL-2 }XrA  
  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 p_I^7 $  
  27.a general knowledge of —— 初步了解―――的情况 |y^=(|eM  
  28.a more knowledge of—— 进一步了解的情况 v~ SM"ky#  
  29.the prior year‘s working papers 以前年度工作底稿 Bz/ba *  
  30.minutes of meeting 会议纪要 UVux[qX<  
  31.business risks 经营风险 ."wF86jW|  
  32.appropriateness 适当性 '~Y@HRVL@|  
  33.accounting estimate 会计估计 V 1'otQH2l  
  34.management representations 管理层声明 ,IB\1#  
  35.going concern assumption 持续经营假设 YrnC'o`  
  36.audit plan 审计计划  26p[x'W  
  37.significant audit areas 重点审计领域 7"!`<5o^  
  38.error 错误 z)M#9oAM  
  39.fraud舞弊 >ZJ]yhbhK  
  40.modified or additional procedures 修改或追加审计程序 ^]sb=Amw  
  41.misappropriation of assets 侵占资产  x+cL(R  
  42.transactions without substance 虚假交易 lJ;Wi  
  43.unusual pressures 异常压力 \-yI dKj  
  44.the suspected noncompliance 涉嫌存在违法行为 f-18nF7{  
  45.materialiy 重要性 /0}Z>i K  
  46.exceed the materiality level 超过重要性水平 lpXGsK H2  
  47.approach the materiality level 接近重要性水平 Z"VP <-  
  48.an acceptably low level 可接受水平 Ba[,9l[  
  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 l qfTF  
  50.misstatements or omissions 错报或漏报 z% bH?1^o  
  51.aggregate 总计 u)<]Pb})r  
  52.subsequent events 期后事项 wp@_4Iq1$  
  53.adjust the financial statements 调整财务报表 -6+7&.A+  
  54.perform additional audit procedures 实施追加的审计程序 Cn/WNCzst&  
  55.audit risk 审计风险 _^W;J/H e  
  56.detection risk 检查风险 %tP*_d:  
  57.inappropriate audit opinion 不适当的审计意见 v#x`c_  
  58.material misstatement 重大的错报 t+a.,$U  
  59.tolerable misstatement 可容忍错报 B>nj{W<o  
  60.the acceptable level of detection risk 可接受的检查风险 t,r]22I,`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^2- <XD )  
  62.simall business 小规模企业 *k7BE_&*0Z  
  63.accounting system 会计系统 1(@$bsgu2  
  64.test of control 控制测试 %M`48TW)  
  65.walk-through test 穿行测试 Nf([JP% 4  
  66.communication 沟通 o MJ ` _  
  67.flow chart 流程图 Xr  <H^X  
  68.reperformance of internal control 重新执行 '^TeV=  
  69.audit evidence 审计证据 i2Wvu3,D3-  
  70.substantive procedures 实质性程序 S L 5k^|  
  71.assertions 认定 Zp)=l Td  
  72.esistence 存在 6C VH)=%  
  73.occurrence 发生 bB?E(>N;  
  74.completeness 完整性 Tc(=J7*r&  
  75.rights and obligations 权利和义务 b$klm6nMvm  
  76.valuation and allocation 计价和分摊 wPM&N@Pf  
  77.cutoff 截止 6C2~0b   
  78.accuracy 准确性 l~"T>=jq3  
  79.classification 分类 I(^0/]'  
  80.inspection 检查 k&ooV4#f6  
  81.supervision of counting 监盘 N" L&Z4Z  
  82.observation 观察 y. lWyH9  
  83.confirmation 函证 d%|l)JF*5  
  84.computation 计算 Wu 0:X*>}p  
  85.analytical procedures 分析程序 +vy fhw4  
  86.vouch 核对 $A?9U}V#^  
  87.trace 追查 8</wQ6&|  
  88.audit sampling 审计抽样 J'Pyn  
  89.error 误差 XHU$&t`7>g  
  90.expected error 预期误差 U,P>P+\@  
  91.population 总体 $~1vXe  
  92.sampling risk 抽样风险 \Wfw\x0.  
  93.non- sampling risk 非抽样风险 _CHzwNU  
  94.sampling unit 抽样单位 3q'AgiW  
  95.statistical sampling 统计抽样 o=R(DK# U  
  96.tolerable error 可容忍误差 ^7y t>  
  97.the risk of under reliance 信赖不足风险 [XY%<P3D  
  98.the risk of over reliance 信赖过度风险 $Wj= V  
  99.the risk of incorrect rejection 误拒风险 Uuy$F  
  100. the risk of incorrect acceptance 误受风险 o{y}c->  
  101.working trial balance 试算平衡表 67iI wY*8'  
  102.index and cross-referencing 索引和交叉索引 ~uc7R/3ss  
  103.cash receipt 现金收入 /-p!|T}w  
  104.cash disbursement 现金支出 XY| y1L 3[  
  105.bank statement 银行对账单 r>fGj\#R =  
  106.bank reconciliation 银行存款余额调节表 _nqnO8^IG4  
  107.balance sheet date 资产负债表日 Ip'tB4Mq  
  108.net realizable value 可变现净值 1_TuA (  
  109.storeroom 仓库 esJ7#G xt  
  110.sale invoice 销售发票 U|3!ixk>>w  
  111.price list 价目表 Fs~(>w@  
  112.positive confirmation request 积极式询证函 W#bYz{s.  
  113.negative confirmation request 消极式询证函 lBbb7*Ljt<  
  114.purchase requisition 请购单 ^;_~ mq.  
  115.receiving report 验收报告 #Kb /tOp1  
  116.gross margin 毛利 7,SQz6]  
  117.manufacturing overhead 制造费用 @N4~|`?U  
  118.material requisition 领料单 MOD&3>NI  
  119.inventory-taking 存货盘点 7Jlkn=9e:  
  120.bond certificate 债券 |@AXW   
  121.stock certificate 股票 >IIq_6Z#  
  122.audit report 审计报告 gko=5|c,@  
  123.entity 被审计单位 y`va6 %u{  
  124.addressee of the audit report 审计报告的收件人 w5 .^meU  
  125.unqualified opinion 无保留意见 AfA"QCyO  
  126.qualified opinion 保留意见 $/M-@3wro  
  127.disclaimer of opinion 无法表示意见 $Er=i }`  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   AU\=n,K7  
  A (2)absorbed overhead 已吸收制造费用 ==[(Mn,%d  
  A (3)absorption costing 吸收成本计算 59oTU  
  A (4)account 账户,报表   zhw* Bed<  
  A (5)accounting postulate 会计假设   ]u5TvI,C  
  A (6)accounting series release 会计公告文件   Em(_W5 ND{  
  A (7)accounting valuation 会计计价   8lV:-"+5  
  A (8)account sale 承销清单 E /H%q|q  
  A (9)accountability concept 经营责任概念   !}!KT(% %  
  A (10)accountancy 会计职业   'o IE:#b  
  A (11)accountant 会计师   aLh(8;$  
  A (12)accounting 会计   <2)AbI+3  
  A (13)agency cost 代理成本   \( s `=(t  
  A (14)accounting bases 会计基础   )P(S:x'b0  
  A (15)accounting manual 会计手册   LWM<[8wJ4  
  A (16)accounting period 会计期间   /f[Ek5/-0  
  A (17)accounting policies 会计方针   st) is4  
  A (18)accounting rate of return 会计报酬率   hq7f"`  
  A (19)accounting reference date 会计参照日   DKS1Sm6d0  
  A (20)accounting reference period 会计参照期间   "0!h- bQN  
  A (21)accrual concept 应计概念   y8$3kXh  
  A (22)accrual expenses 应计费用   lBfthLBa  
  A (23)acid test ration 速动比率(酸性测试比率)   fo,0NxF9  
  A (24)acquisition 购置   sLA.bp.O  
  A (25)acquisition accounting 收购会计   CC=I|/mBM  
  A (26)activity based accounting 作业基础成本计算   Ln# o:"E  
  A (27)adjusting events 调整事项   5}G_2<G  
  A (28)administrative expenses 行政管理费   @m5J%8>k  
  A (29)advice note 发货通知   <~dfp  
  A (30)amortization 摊销   hA ){>B<;  
  A (31)analytical review 分析性检查   1;/SXJ s  
  A (32)annual equivalent cost 年度等量成本法   ^(TCUY~f&  
  A (33)annual report and accounts 年度报告和报表   lW c[Q1  
  A (34)appraisal cost 检验成本   PaSwfjOnqr  
  A (35)appropriation account 盈余分配账户   =CFjG)L  
  A (36)articles of association 公司章程细则   / <(|4e  
  A (37)assets 资产   =wX;OK|U(^  
  A (38)assets cover 资产保障   tCrEcjT-  
  A (39)asset value per share 每股资产价值   wK2$hsq ue  
  A (40)associated company 联营公司   |6Y:W$7k  
  A (41)attainable standard 可达标准   ^P9mJ:  
(n kg  
 A (42)attributable profit 可归属利润   ~+'f[ ! ^  
  A (43)audit 审计   ?>+uO0*S  
  A (44)audit report 审计报告   ug]2wftlQ  
  A (45)auditing standards 审计准则   1T#-1n%[k(  
  A (46)authorized share capital 额定股本   Ze%S<xT!O  
  A (47)available hours 可用小时   &Z~_BT  
  A (48)avoidable costs 可避免成本 2e\"?yOD  
  B (49)back-to-back loan 易币贷款   G T~rr*X  
  B (50)backflush accounting 倒退成本计算   ;[ QIHA!  
  B (51)bad debts 坏帐   MX]#|hEeQ  
  B (52)bad debts ratio 坏帐比率   8d*S9p,/  
  B (53)bank charges 银行手续费   m u9,vH  
  B (54)bank overdraft 银行透支   V<WWtu;3  
  B (55)bank reconciliation 银行存款调节表   zmQQ/ 7K  
  B (56)bank statement 银行对账单   `mcb0  
  B (57)bankruptcy 破产   ky|kg@n{  
  B (58)basis of apportionment 分摊基础   )vq}$W!:9  
  B (59)batch 批量   C5(XZscq  
  B (60)batch costing 分批成本计算   #Tc`W_-  
  B (61)beta factor B(市场)风险因素   Ly(iq  
  B (62)bill 账单   L<dh\5#p9Y  
  B (63)bill of exchange 汇票   N $>Ml!J  
  B (64)bill of landing 提单   2`Bb9&ut>  
  B (65)bill of materials 用料预计单   F7<M{h5s  
  B (66)bill payable 应付票据   5:38}p9`  
  B (67)bill receivable 应收票据   C)m@/w  
  B (68)bin card 存货记录卡   06HU6d ,  
  B (69)bonus 红利   jy~hLEt7  
  B (70)book-keeping 薄记   cWnEp';.  
  B (71)Boston classification 波士顿分类   >0SG]er@  
  B (72)breakeven chart 保本图   5dv|NLl  
  B (73)breakeven point 保本点   \ 3E%6L  
  B (74)breaking-down time 复位时间   t ~qSiHw  
  B (75)budget 预算   c*#$sZ@YA  
  B (76)budget center 预算中心   i+S%e,U*  
  B (77)budget cost allowance 预算成本折让   6DHZ,gWq  
  B (78)budget manual 预算手册   yx#!2Z0hw  
  B (79)budget period 预算期间   ,8DC9yM,  
  B (80)budgetary control 预算控制   q>%.zc[x  
  B (81)budgeted capacity 预算生产能力   %J6>Vc!ix=  
  B (82)burden 制造费用   X7*ossv  
  B (83)business center 经营中心   WMKxGZg"  
  B (84)business entity 营业个体   I.t)sf,  
  B (85)business unit 经营单位   !JdZ0l  
 B (86)buy-out management 管理性购买产权   V9ZM4.,OCN  
  B (87)by-product 副产品 sz%]rN6$  
  C (88)called-up share capital 催缴股本   NfQ QJ@*  
  C (89)capacity 生产能力   vZQraY nJ  
  C (90)capacity ratios 生产能力比率   -^_^ByJe  
  C (91)capital 资本   `!X8Cn  
  C (92)capital assets pricing model资本资产计价模式   @ebY_*  
  C (93)capital commitment 承诺资本   0XljFQ  
  C (94)capital employed 已运用的资本   iPCn-DoIS  
  C (95)capital expenditure 资本支出   X r o5~G  
  C (96)capital expenditureauthorization 资本支出核准   maSVqG  
  C (97)capital expenditure control 资本支出控制    ~9YEb  
  C (98)capital expenditure proposal资本支出申请   rLeQB p'  
  C (99)capital funding planning 资本基金筹集计划   ~Q^.7.-T  
  C (100)capital gain 资本收益   A~{vja0?  
  C (101)capital investment appraisal资本投资评估   k{!9 f=^   
  C (102)capital maintenance 资本保全   L5:1dF  
  C (103)capital resource planning 资本资源计划   \1?'JdN  
  C (104)capital surplus 资本盈余   pQZ`dS\  
  C (105)capital turnover 资本周转率   @@3 NSKA  
  C (106)card 记录卡   [fwk[qFa  
  C (107)cash 现金   tw 3zw`o:  
  C (108)cash account 现金账户   ? 1|\(W#  
  C (109)cash book 现金账薄   MYJMZ3qBi  
  C (110)cash cow 金牛产品   HXh:8 3  
  C (111)cash flow 现金流量   <QgpePyoN  
  C (112)cash discounted 现金贴现   kg( }%Ih  
  C (113)cash flow budget 现金流量预算   D @wIbU  
  C (114)cash flow statement 现金流量表    Bvj  
  C (115)cash ledger 现金分类账   <D&  Ep  
  C (116)cash limit 现金限额   {Gh9(0,B?  
  C (117)CCA 现时成本会计   %IIFLlD  
  C (118)center 中心   LGtw4'yr  
  C (119)changeover time 变更时间   \ %xku:  
  C (120)chartered entity 特许经济个体   &D|+tu{  
  C (121)cheque 支票   "J&WH~8+N  
  C (122)cheque register 支票登记薄   "Qc4v@~)  
  C (123)coin analysis 零钱分类   3:w_49~: ~  
  C (124)classification 分类   Ii3F|Vb G  
  C (125)clock card 工时卡   DgRn^gL{Q  
  C (126)code 代码   @}r s6 G  
  C (127)commitment accounting 承诺确认会计   h0x'QiCc  
  C (128)common cost 共同成本   QX a2qxTc  
  C (129)company limited byguarantee 有限担保责任公司   /Aw@2 6  
C (130)company limited shares 股份有限公司   d BM{]@bZ  
  C (131)competitive position 竞争能力状况   <Pf4[q&wM  
  C (132)concept 概念   # dUi['  
  C (133)conglomerate 跨行业企业   TQ~a5q  
  C (134)consistency concept 一致性概念   ES(qu]CjI  
  C (135)consolidated accounts 合并报表   2#qc YU  
  C (136)consolidation accounting 合并会计   9 %Vy,  
  C (137)consortium 财团   00>knCe6  
  C (138)contingency plan 应急计划   mU[  
  C (139)contingent liabilities 或有负债   $E8}||d  
  C (140)continuous operation 连续生产   vwAhNw2-  
  C (141)contra 抵消   +~1FKLu  
  C (142)contract cost 合同成本   GAs.?JHd  
  C (143)contract costing 合同成本计算   lN"@5(5%  
  C (144)contribution 贡献毛益   L6jwJwD  
  C (145)contribution centre 贡献中心   t8 lGC R  
  C (146)contribution chart 贡献图   39 pA:3iTd  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   EIpz-"S  
  C (148)contribution to salesration 贡献毛益对销售比率   VV[Fb9W ;  
  C (149)control 控制   AnE] kq u  
  C (150)control account 控制帐户   SpIiM u(  
  C (151)control limits 控制限度   AYsHA w   
  C (152)controllability concept 可控制概念   >%N,F`^3  
  C (153)controllable cost 可控制成本   X-CoC   
  C (154)conversion cost 加工成本   IQ$6}.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   9B>P Qbs  
  C (156)corporate appraisal 公司评估   UsCaO<A  
  C (157)corporate planning 公司计划   hoiC J}us  
  C (158)corporate social reporting 公司社会报告   DHvZ:)aT}  
  C (159)corporation 股份公司   ^%\MOjSN  
  C (160)cost 成本   J{5p4bkb  
  C (161)cost account 成本帐户   W%MS,zkAE  
  C (162)cost accounting 成本会计   7pyaHe  
  C (163)cost accounting manual 成本手册   ZBQ@S  
  C (164)cost accounts calendar 成本报表的日历时间   b`GKGqbJ  
  C (165)cost adjustment 成本调整   05jjLM'e  
  C (166)cost allocation 成本分配   `4Fw,:+e  
  C (167)cost apportionment 成本分摊   v@fy*T\3  
  C (168)cost attribution 成本归属   |v#rSVx  
  C (169)cost audit 成本审计   oe=1[9T"  
  C (170)cost behaviour 成本性态   @'Pay)P  
  C (171)cost benefit analysis 成本效益分析   S*76V"")  
  C (172)cost center 成本中心   _Db&f}.`  
  C (173)cost driver 成本动因
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