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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 FeT| Fh:L  
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  1.audit   审计 8|{d1dy  
  2.attestation   鉴证 vlqL  
  3.credibility   可信赖程度 $(]E$ek  
  4.audit of financial statements 财务报表审计 5{xK&[wR*  
  5.agreed-upon procedures 执行商定程序 $DlO<  
  6.high levels of assurance 高水平保证 msVi3`q~  
  7.compilation 编制 K=Z.<f  
  8.reliability 可靠性 4; 2  
  9.relevance 相关性 :Vy*MPS5  
  10.professional skepticism 职业谨慎 ny"z<N&}/  
  11.objectivity 客观性 (nwp  s  
  12. professional competence 专业胜任能力 [X 9zrGHt  
  13.Senior/CPA-in-charge 项目经理 r+!29  
  14.audit engagement letter 业务约定书 +O)Y7k{?C5  
  15.recurring audit 连续审计 af'gk&%  
  16.the client 委托人 JRR,ooN*i  
  17.change CPA 更换注册会计 050V-S>s  
  18.the existing CPA 现任注册会计师 ?_7iL?  
  19.the successor CPA 后任注册会计师 ^kK% 8 u  
  20.the preceding CPA前任注册会计师 +i ~kqiy.  
  21.issue the audit report 出具审计报告 KPAvNM  
  22.expert 专家 BS=~G+/:|  
  23.the board of directors 董事会 R2A#2{+H  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (]` rri*^  
  25.assess material misstatement risks评估重大错报风险 twox.@"U  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 sp&gw XPG  
  27.a general knowledge of —— 初步了解―――的情况 nT %ko7~-  
  28.a more knowledge of—— 进一步了解的情况 qfX26<q  
  29.the prior year‘s working papers 以前年度工作底稿 3T/&T`T+c  
  30.minutes of meeting 会议纪要 ffMk.SqI  
  31.business risks 经营风险 OtbPr F5  
  32.appropriateness 适当性 :Y|[?;  
  33.accounting estimate 会计估计 iS< ^MD  
  34.management representations 管理层声明 %NDr5E^cc  
  35.going concern assumption 持续经营假设 eQwvp`@"  
  36.audit plan 审计计划 ;Z9(ll:<$  
  37.significant audit areas 重点审计领域 7h.fT`  
  38.error 错误 8O_yZ ~Z4  
  39.fraud舞弊 [V_+/[AA)  
  40.modified or additional procedures 修改或追加审计程序 NwVhJdo  
  41.misappropriation of assets 侵占资产 Qff.QI,  
  42.transactions without substance 虚假交易 cua( w  
  43.unusual pressures 异常压力 lPD&Doa  
  44.the suspected noncompliance 涉嫌存在违法行为 =ea.+  
  45.materialiy 重要性 p=m:^9/  
  46.exceed the materiality level 超过重要性水平 8F&Y;  
  47.approach the materiality level 接近重要性水平 ?./%7v  
  48.an acceptably low level 可接受水平 ~)VI` 36X  
  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 pqTaN=R8  
  50.misstatements or omissions 错报或漏报 qi ">AQpp  
  51.aggregate 总计 PuhvJHT  
  52.subsequent events 期后事项 ;E ,i  
  53.adjust the financial statements 调整财务报表 l" 7#(a  
  54.perform additional audit procedures 实施追加的审计程序 Ss0I{0  
  55.audit risk 审计风险 Cg|\UKfy$  
  56.detection risk 检查风险 [$F*R@,&  
  57.inappropriate audit opinion 不适当的审计意见 1:r#m- \  
  58.material misstatement 重大的错报 M~n./wyC  
  59.tolerable misstatement 可容忍错报 :>/6:c?atG  
  60.the acceptable level of detection risk 可接受的检查风险  <k0/O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uQ&> Wk  
  62.simall business 小规模企业 Wffz&pR8  
  63.accounting system 会计系统 !? ?g:2  
  64.test of control 控制测试 7#c4.9b?  
  65.walk-through test 穿行测试 jSSEfy>^  
  66.communication 沟通 ^KnK \  
  67.flow chart 流程图 5f MlOP_  
  68.reperformance of internal control 重新执行 ]1pB7XL  
  69.audit evidence 审计证据 ]G D` f  
  70.substantive procedures 实质性程序 IT)3Et@Y  
  71.assertions 认定 <s7cCpUFP  
  72.esistence 存在 ~L>86/hP,N  
  73.occurrence 发生 $4}G  
  74.completeness 完整性 i"=lxqWeaV  
  75.rights and obligations 权利和义务 T"aE]4_  
  76.valuation and allocation 计价和分摊 L^zh|MEyzk  
  77.cutoff 截止 ($>m]|  
  78.accuracy 准确性 A2;6Vz=z  
  79.classification 分类 ;4 (}e{  
  80.inspection 检查 8O$ LY\G  
  81.supervision of counting 监盘 `23][V  
  82.observation 观察 i(OeE"YA  
  83.confirmation 函证 V#5$J Xp  
  84.computation 计算 2Y<]X7Ch:  
  85.analytical procedures 分析程序 +jK-k_  
  86.vouch 核对 fUGappb  
  87.trace 追查 mU~&oU  
  88.audit sampling 审计抽样 #0hqfs  
  89.error 误差 Fi;H   
  90.expected error 预期误差 Y9>92#aME  
  91.population 总体 r/HCWs|  
  92.sampling risk 抽样风险 0:>hK\F#  
  93.non- sampling risk 非抽样风险 rmo\UCD  
  94.sampling unit 抽样单位 FUlhEH  
  95.statistical sampling 统计抽样 3!osQ1  
  96.tolerable error 可容忍误差 %q~q,=H$]  
  97.the risk of under reliance 信赖不足风险 lG Bg8/[  
  98.the risk of over reliance 信赖过度风险 kY!zBk  
  99.the risk of incorrect rejection 误拒风险 qv}ECQ  
  100. the risk of incorrect acceptance 误受风险 \gB ~0@[\7  
  101.working trial balance 试算平衡表 <9piKtb|L  
  102.index and cross-referencing 索引和交叉索引 D/~1?p  
  103.cash receipt 现金收入 la)^`STh  
  104.cash disbursement 现金支出 wpN3-D  
  105.bank statement 银行对账单 c{_JPy  
  106.bank reconciliation 银行存款余额调节表 >;' 0ymG.`  
  107.balance sheet date 资产负债表日 HZZZ [km  
  108.net realizable value 可变现净值 q\x.e.@  
  109.storeroom 仓库 biU_ImJ>0  
  110.sale invoice 销售发票 1kw*Q:   
  111.price list 价目表 Q$:Q6 /5.  
  112.positive confirmation request 积极式询证函 6_])(F3+w.  
  113.negative confirmation request 消极式询证函 ]wdE :k,D  
  114.purchase requisition 请购单 Eu:/U*j  
  115.receiving report 验收报告 zSQy  
  116.gross margin 毛利 rhy-o?  
  117.manufacturing overhead 制造费用 R y#C#0  
  118.material requisition 领料单 jx}'M$TA  
  119.inventory-taking 存货盘点 abm 3q!a-  
  120.bond certificate 债券 l EzN   
  121.stock certificate 股票 y.J>}[\&x  
  122.audit report 审计报告 kY'Wf`y(  
  123.entity 被审计单位 K%+4M#jj5  
  124.addressee of the audit report 审计报告的收件人 l>b'b e9  
  125.unqualified opinion 无保留意见 d +,!p8Q  
  126.qualified opinion 保留意见 BZHoRd{EH  
  127.disclaimer of opinion 无法表示意见 +(92}~RK  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [M,4qe8,}  
  A (2)absorbed overhead 已吸收制造费用 r 6'dEa  
  A (3)absorption costing 吸收成本计算 $/D?Vw:]  
  A (4)account 账户,报表   } O $]xB  
  A (5)accounting postulate 会计假设   8K?}!$fz  
  A (6)accounting series release 会计公告文件   jhQoBC>:  
  A (7)accounting valuation 会计计价   rMi\#[o B  
  A (8)account sale 承销清单 |[Fb&x  
  A (9)accountability concept 经营责任概念   !ess.U&m'  
  A (10)accountancy 会计职业   l^nvwm`f#:  
  A (11)accountant 会计师   QfAmGDaYQ  
  A (12)accounting 会计   2#R$-* ;#  
  A (13)agency cost 代理成本   6>rz=yAM_  
  A (14)accounting bases 会计基础   CvE^t#Bok  
  A (15)accounting manual 会计手册   &Wcz~Gx3Q  
  A (16)accounting period 会计期间   su%-b\8K  
  A (17)accounting policies 会计方针   }7 +%k/  
  A (18)accounting rate of return 会计报酬率   x@Z{5w_a  
  A (19)accounting reference date 会计参照日   5rB>)p05[  
  A (20)accounting reference period 会计参照期间   9QXsbd6  
  A (21)accrual concept 应计概念   Cm)TFh6  
  A (22)accrual expenses 应计费用   ,^8':X"A{!  
  A (23)acid test ration 速动比率(酸性测试比率)   '(3 QyCD  
  A (24)acquisition 购置   v0oVbHO5<  
  A (25)acquisition accounting 收购会计   $V!.z%Vgf  
  A (26)activity based accounting 作业基础成本计算   W j^@Zq#  
  A (27)adjusting events 调整事项   g/!MEOVx  
  A (28)administrative expenses 行政管理费   &d2L9k Tk  
  A (29)advice note 发货通知   x0J W  
  A (30)amortization 摊销   aYT!xdCI  
  A (31)analytical review 分析性检查   M.t,o\xl  
  A (32)annual equivalent cost 年度等量成本法   C 8wGbU6`  
  A (33)annual report and accounts 年度报告和报表   d=qVIpZ  
  A (34)appraisal cost 检验成本   |~ fI=1;;x  
  A (35)appropriation account 盈余分配账户   6[k<&;  
  A (36)articles of association 公司章程细则   U@y)x+:  
  A (37)assets 资产   .ZF%$H  
  A (38)assets cover 资产保障   k+-?b(z)$  
  A (39)asset value per share 每股资产价值   /\-}-"dm  
  A (40)associated company 联营公司   bKM*4M=k  
  A (41)attainable standard 可达标准   re[5lFQ~Z  
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 A (42)attributable profit 可归属利润   o/o6|[=3  
  A (43)audit 审计   r YKGX?y  
  A (44)audit report 审计报告   ,4t6Cq!  
  A (45)auditing standards 审计准则   \]f+ {d- &  
  A (46)authorized share capital 额定股本   9)W3\I>U-  
  A (47)available hours 可用小时   g]: [^p  
  A (48)avoidable costs 可避免成本 4z( B`t~7  
  B (49)back-to-back loan 易币贷款   g{6jN  
  B (50)backflush accounting 倒退成本计算   \z.bORy  
  B (51)bad debts 坏帐   ">. k 6Q  
  B (52)bad debts ratio 坏帐比率   ]b%U9hmL^f  
  B (53)bank charges 银行手续费   %6uZb sa  
  B (54)bank overdraft 银行透支   L}rZ1wV6  
  B (55)bank reconciliation 银行存款调节表   HP]5"ziA  
  B (56)bank statement 银行对账单   CYy=f-   
  B (57)bankruptcy 破产   x;yvv3-$  
  B (58)basis of apportionment 分摊基础   C}mhnU@  
  B (59)batch 批量   ;K\2/"$QD  
  B (60)batch costing 分批成本计算   Ue 9Y+'-x  
  B (61)beta factor B(市场)风险因素   Y,0Z&6 <  
  B (62)bill 账单   ]#f%Dku.m  
  B (63)bill of exchange 汇票   /-FV1G,h  
  B (64)bill of landing 提单   ;hDk gp  
  B (65)bill of materials 用料预计单   D tZ?sG  
  B (66)bill payable 应付票据   gjG SI'M0B  
  B (67)bill receivable 应收票据   6WZffB{-TK  
  B (68)bin card 存货记录卡   bl a`B=r  
  B (69)bonus 红利   Tph^o^  
  B (70)book-keeping 薄记   ?K7uy5Y  
  B (71)Boston classification 波士顿分类   K0j%\]\Tp  
  B (72)breakeven chart 保本图   |8CxMs  
  B (73)breakeven point 保本点   OJa(Gds  
  B (74)breaking-down time 复位时间   < A Hzs  
  B (75)budget 预算   3#t#N W*e  
  B (76)budget center 预算中心   P' tXG  
  B (77)budget cost allowance 预算成本折让   C @<T(`o  
  B (78)budget manual 预算手册   o0`']-)*2  
  B (79)budget period 预算期间   B_ict)}ld  
  B (80)budgetary control 预算控制   /g+-{+sx  
  B (81)budgeted capacity 预算生产能力   Xrb7.Y0d  
  B (82)burden 制造费用   63l& ihj  
  B (83)business center 经营中心   ,3_Sf?  
  B (84)business entity 营业个体   Vu.=,G  
  B (85)business unit 经营单位   d~~, 5E  
 B (86)buy-out management 管理性购买产权   ph5{i2U0  
  B (87)by-product 副产品 kR97 )}Y  
  C (88)called-up share capital 催缴股本   R`<2DC>h9  
  C (89)capacity 生产能力   *z69ti/ t  
  C (90)capacity ratios 生产能力比率   I?PqWG!O  
  C (91)capital 资本   [G$#jUt/O  
  C (92)capital assets pricing model资本资产计价模式   37kFbR@x  
  C (93)capital commitment 承诺资本   Jg=!GU/::  
  C (94)capital employed 已运用的资本   1xS+r)_n@  
  C (95)capital expenditure 资本支出   Z C01MDIY  
  C (96)capital expenditureauthorization 资本支出核准   #&kj>   
  C (97)capital expenditure control 资本支出控制   wl]3g  
  C (98)capital expenditure proposal资本支出申请   a-|pSe*rx  
  C (99)capital funding planning 资本基金筹集计划   [A =0fg5  
  C (100)capital gain 资本收益   7\%JJw6h  
  C (101)capital investment appraisal资本投资评估   Cs>`f, o  
  C (102)capital maintenance 资本保全   R&Nl!QTJj  
  C (103)capital resource planning 资本资源计划   LcvczS T  
  C (104)capital surplus 资本盈余   ow9a^|@a  
  C (105)capital turnover 资本周转率   G-)e(u   
  C (106)card 记录卡   b/a\{  
  C (107)cash 现金   *tj(,:!  
  C (108)cash account 现金账户   _x(hlHFk  
  C (109)cash book 现金账薄   Ed u(dZbKg  
  C (110)cash cow 金牛产品   FulFEnSV  
  C (111)cash flow 现金流量   #fa,}aj  
  C (112)cash discounted 现金贴现   -W^{)%4g  
  C (113)cash flow budget 现金流量预算   'u v=D  
  C (114)cash flow statement 现金流量表   <!RkkU& 6  
  C (115)cash ledger 现金分类账   R&(OWF;~,  
  C (116)cash limit 现金限额   !gW`xVGv  
  C (117)CCA 现时成本会计   n-8/CBEH(  
  C (118)center 中心   -(?/95 Y  
  C (119)changeover time 变更时间   9pnO AM}  
  C (120)chartered entity 特许经济个体   *nU5PSs  
  C (121)cheque 支票   Lp:VU-S  
  C (122)cheque register 支票登记薄   %]I#]jR  
  C (123)coin analysis 零钱分类   &6OY ^6<  
  C (124)classification 分类   :a/rwZ[r  
  C (125)clock card 工时卡   QGfwvFm  
  C (126)code 代码   VnW6$W?g  
  C (127)commitment accounting 承诺确认会计   <}[ !k<  
  C (128)common cost 共同成本   bgBvzV&'8  
  C (129)company limited byguarantee 有限担保责任公司   |OCiq|#  
C (130)company limited shares 股份有限公司   +Xw%X3o)  
  C (131)competitive position 竞争能力状况   r]cq|Nv8:  
  C (132)concept 概念   b 3Q6-  
  C (133)conglomerate 跨行业企业   xwZ1Q,'C  
  C (134)consistency concept 一致性概念   D%o(HS\E  
  C (135)consolidated accounts 合并报表   G3TS?u8Q  
  C (136)consolidation accounting 合并会计   9k71h`5  
  C (137)consortium 财团   gq+0t  
  C (138)contingency plan 应急计划   K_L7a>Fr  
  C (139)contingent liabilities 或有负债   &j:prc [W  
  C (140)continuous operation 连续生产   | CFG<]  
  C (141)contra 抵消   dj (&"P  
  C (142)contract cost 合同成本   3>VL>;75[  
  C (143)contract costing 合同成本计算   #3 E"Ame  
  C (144)contribution 贡献毛益   sG#Os  
  C (145)contribution centre 贡献中心   ?aTH<  
  C (146)contribution chart 贡献图   #sCR}  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   K Ha,6X  
  C (148)contribution to salesration 贡献毛益对销售比率   .B~yI3D`M  
  C (149)control 控制   p35)K5V  
  C (150)control account 控制帐户   1(Vv-bq$  
  C (151)control limits 控制限度   `&c[ s%0  
  C (152)controllability concept 可控制概念   ]>)shH=Yx  
  C (153)controllable cost 可控制成本   GEy7Vb)  
  C (154)conversion cost 加工成本   J&\Q3_vro9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   W[J2>`k9  
  C (156)corporate appraisal 公司评估   xL_ QTj  
  C (157)corporate planning 公司计划   kIS )*_  
  C (158)corporate social reporting 公司社会报告   i/_rz.c~3  
  C (159)corporation 股份公司   0o$RvxJ  
  C (160)cost 成本   YG0/e#5  
  C (161)cost account 成本帐户   V z  
  C (162)cost accounting 成本会计   'L O3[G{  
  C (163)cost accounting manual 成本手册   &cyB}Gv  
  C (164)cost accounts calendar 成本报表的日历时间   DDmC3  
  C (165)cost adjustment 成本调整   d4IQ;u  
  C (166)cost allocation 成本分配   0O'M^[=d.8  
  C (167)cost apportionment 成本分摊   Ld_uMe?Z  
  C (168)cost attribution 成本归属   p9i7<X2&  
  C (169)cost audit 成本审计   Y_n/r D>  
  C (170)cost behaviour 成本性态   cu}( \a  
  C (171)cost benefit analysis 成本效益分析   U3Gg:on uE  
  C (172)cost center 成本中心   e}2?)B`[  
  C (173)cost driver 成本动因
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