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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 dbEXl m  
UK^w;w2F  
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  1.audit   审计 BR@gJ(2  
  2.attestation   鉴证 l<=k#d  
  3.credibility   可信赖程度 V]Ccj\Oi  
  4.audit of financial statements 财务报表审计 n)a/pO_  
  5.agreed-upon procedures 执行商定程序 )ZLj2H<  
  6.high levels of assurance 高水平保证 !X"nN9k  
  7.compilation 编制 Tg@G-6u0c  
  8.reliability 可靠性 #+6j-^<_6  
  9.relevance 相关性 })@xWU6!  
  10.professional skepticism 职业谨慎 rLD1Cpeb,w  
  11.objectivity 客观性 )N^fSenFBn  
  12. professional competence 专业胜任能力 /-lW$.+{?  
  13.Senior/CPA-in-charge 项目经理 n@kJ1ee'  
  14.audit engagement letter 业务约定书 z<A8S=s6n  
  15.recurring audit 连续审计 MTE 1\,  
  16.the client 委托人 aW|=|K  
  17.change CPA 更换注册会计 |I"&Z+m  
  18.the existing CPA 现任注册会计师 U%1M?vT/  
  19.the successor CPA 后任注册会计师 {7IZN< e  
  20.the preceding CPA前任注册会计师 1n2Pr'|s  
  21.issue the audit report 出具审计报告 e]!`94f  
  22.expert 专家  K\ pZ  
  23.the board of directors 董事会 $M-"az]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ||cI~qg  
  25.assess material misstatement risks评估重大错报风险 \[]BB5)8  
  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 .aWwJZ=[  
  27.a general knowledge of —— 初步了解―――的情况 JT6Be8   
  28.a more knowledge of—— 进一步了解的情况 w"M!**bP  
  29.the prior year‘s working papers 以前年度工作底稿 p|0SA=?k"  
  30.minutes of meeting 会议纪要 ~9!@BL\  
  31.business risks 经营风险 It3@ Cd>  
  32.appropriateness 适当性 1$ }Tn  
  33.accounting estimate 会计估计 <Cs 9$J  
  34.management representations 管理层声明 Y~( 8<`^  
  35.going concern assumption 持续经营假设 2^5RQl/  
  36.audit plan 审计计划 {Ho_U&<  
  37.significant audit areas 重点审计领域 tQxAZ0B^  
  38.error 错误 ~|{e"!(}  
  39.fraud舞弊 {KTZSs $n  
  40.modified or additional procedures 修改或追加审计程序 A;/,</  
  41.misappropriation of assets 侵占资产 g:c?%J  
  42.transactions without substance 虚假交易 YyYp-0#  
  43.unusual pressures 异常压力 _,Q -)\  
  44.the suspected noncompliance 涉嫌存在违法行为 rf^IJY[  
  45.materialiy 重要性 vsA/iH.  
  46.exceed the materiality level 超过重要性水平 ij?]fXf:)y  
  47.approach the materiality level 接近重要性水平 4|j Pr J  
  48.an acceptably low level 可接受水平 p*zTuB~e<  
  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 '|tmmoY6a:  
  50.misstatements or omissions 错报或漏报 ;L],i<F  
  51.aggregate 总计 w1F)R^tU  
  52.subsequent events 期后事项 N^[MeG,8  
  53.adjust the financial statements 调整财务报表 \dB z-H'@  
  54.perform additional audit procedures 实施追加的审计程序 |a0@4 :  
  55.audit risk 审计风险 .UK`~17!  
  56.detection risk 检查风险 'UCClj;?K  
  57.inappropriate audit opinion 不适当的审计意见 {c $8?6  
  58.material misstatement 重大的错报 vvG*DGL)qL  
  59.tolerable misstatement 可容忍错报 '|%\QWuZ  
  60.the acceptable level of detection risk 可接受的检查风险 c; 1 f$$>b  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b9Eb"  
  62.simall business 小规模企业 [4])\q^q  
  63.accounting system 会计系统 \H PB{ ;  
  64.test of control 控制测试 (c3O> *M  
  65.walk-through test 穿行测试 C1YH\ X(r  
  66.communication 沟通 oC!z+<  
  67.flow chart 流程图 a|dn3R>vX  
  68.reperformance of internal control 重新执行 {*F8'6YQ$  
  69.audit evidence 审计证据 >\lBbq a#  
  70.substantive procedures 实质性程序 }mk z_P(Z  
  71.assertions 认定 |t58n{V.O  
  72.esistence 存在 N40DL_-  
  73.occurrence 发生 )h%tEY$AJ  
  74.completeness 完整性 5cr\ JR  
  75.rights and obligations 权利和义务 .g_Kab3?L  
  76.valuation and allocation 计价和分摊 Wjd_|Kui  
  77.cutoff 截止 @# p{,L  
  78.accuracy 准确性 ~f8:sDJ  
  79.classification 分类 DnB :~&Dw  
  80.inspection 检查 x)kp*^/  
  81.supervision of counting 监盘 %wq;<'W  
  82.observation 观察 &x[V<Gq  
  83.confirmation 函证 %F0.TR!!n  
  84.computation 计算 qHYoQ.ke  
  85.analytical procedures 分析程序 `y& 2Bf  
  86.vouch 核对 CY@#_z  
  87.trace 追查 V$  MMK  
  88.audit sampling 审计抽样 phcYQqR  
  89.error 误差 :u?L y[x  
  90.expected error 预期误差 <q4 <3A  
  91.population 总体 m8* )@e  
  92.sampling risk 抽样风险 0*/[z~Z-1  
  93.non- sampling risk 非抽样风险 5q}7#{A  
  94.sampling unit 抽样单位 e yByAT~W,  
  95.statistical sampling 统计抽样 l.SoiFDd  
  96.tolerable error 可容忍误差 (;nh?"5  
  97.the risk of under reliance 信赖不足风险 ?$H=n{iW  
  98.the risk of over reliance 信赖过度风险 H7Ee0T(`  
  99.the risk of incorrect rejection 误拒风险 ? C6t Yd  
  100. the risk of incorrect acceptance 误受风险 kK]L(ZU +  
  101.working trial balance 试算平衡表 JjH141 n%D  
  102.index and cross-referencing 索引和交叉索引 Fau24-g  
  103.cash receipt 现金收入 @_"Z]Y ,D0  
  104.cash disbursement 现金支出 { =IAS}  
  105.bank statement 银行对账单 /Nd`eUn  
  106.bank reconciliation 银行存款余额调节表 /V>yF&p  
  107.balance sheet date 资产负债表日 =i Wn T  
  108.net realizable value 可变现净值 ;<K#h9#*7  
  109.storeroom 仓库 |)YN"nqg  
  110.sale invoice 销售发票 |#O>DdKHT  
  111.price list 价目表 Cfst)[j  
  112.positive confirmation request 积极式询证函 'iEu1! t\0  
  113.negative confirmation request 消极式询证函 G9 ra;.  
  114.purchase requisition 请购单 J+Zp<Wu-  
  115.receiving report 验收报告 @VKN6yHH  
  116.gross margin 毛利 6Iv &c2  
  117.manufacturing overhead 制造费用 iq`caoi  
  118.material requisition 领料单 G@6F<L~$1  
  119.inventory-taking 存货盘点 &jE@i#  
  120.bond certificate 债券 /baSAoh/e  
  121.stock certificate 股票 .arWbTR)~U  
  122.audit report 审计报告 03dmHg.E!E  
  123.entity 被审计单位 ;Z-%'5hKM  
  124.addressee of the audit report 审计报告的收件人 j:'8yFi_  
  125.unqualified opinion 无保留意见 *skmTioj&  
  126.qualified opinion 保留意见 %2`.*]L  
  127.disclaimer of opinion 无法表示意见 V\r2=ok@y  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Y/,Cy0!  
  A (2)absorbed overhead 已吸收制造费用 Qis/'9a  
  A (3)absorption costing 吸收成本计算 ) 8JM.:,  
  A (4)account 账户,报表   L<ET"&b;4  
  A (5)accounting postulate 会计假设   1C<@QrT  
  A (6)accounting series release 会计公告文件   q3/ 0xN+?  
  A (7)accounting valuation 会计计价   *L#\#nh7  
  A (8)account sale 承销清单 /zIUYY  
  A (9)accountability concept 经营责任概念   }6 Mo C0  
  A (10)accountancy 会计职业   G Y+li {  
  A (11)accountant 会计师   {*K7P>&  
  A (12)accounting 会计   EVDcj,b"^  
  A (13)agency cost 代理成本   vW`[CEm^X  
  A (14)accounting bases 会计基础   RfzYoBN  
  A (15)accounting manual 会计手册   %@Nu{?I  
  A (16)accounting period 会计期间   "<yJ<lS&>  
  A (17)accounting policies 会计方针   |sPUb;&~  
  A (18)accounting rate of return 会计报酬率   Isg\ fSK<j  
  A (19)accounting reference date 会计参照日   iO{LsG*5Z  
  A (20)accounting reference period 会计参照期间   %<^j=K= 0  
  A (21)accrual concept 应计概念   )i$KrN6  
  A (22)accrual expenses 应计费用   N<T@GQwkS  
  A (23)acid test ration 速动比率(酸性测试比率)   JO&L1<B{v  
  A (24)acquisition 购置   ?dAy_| zD  
  A (25)acquisition accounting 收购会计   ^W ,~   
  A (26)activity based accounting 作业基础成本计算   i&\ c DQ 3  
  A (27)adjusting events 调整事项   ?CE&F<?#@  
  A (28)administrative expenses 行政管理费   Z90]I<a~  
  A (29)advice note 发货通知   WXe]Q b g  
  A (30)amortization 摊销   ]Yk)A.y  
  A (31)analytical review 分析性检查   |?4NlB6  
  A (32)annual equivalent cost 年度等量成本法   L4or*C^3  
  A (33)annual report and accounts 年度报告和报表   *b\&R%6dR  
  A (34)appraisal cost 检验成本   r&Qq,koE  
  A (35)appropriation account 盈余分配账户   8 Cw3b\ne  
  A (36)articles of association 公司章程细则   "43F.!P  
  A (37)assets 资产   my%MXTm2  
  A (38)assets cover 资产保障   40HhMT Z0-  
  A (39)asset value per share 每股资产价值   c[a^fu!  
  A (40)associated company 联营公司   xt1\Sie  
  A (41)attainable standard 可达标准   |X;|=.  
cr~.],$Om  
 A (42)attributable profit 可归属利润   `j!XWh*$  
  A (43)audit 审计   C{OkbE"Vym  
  A (44)audit report 审计报告   t {H{xd  
  A (45)auditing standards 审计准则   CI^s~M >  
  A (46)authorized share capital 额定股本   f-Zi!AGh>  
  A (47)available hours 可用小时   |G/W S0  
  A (48)avoidable costs 可避免成本 <"{VVyK  
  B (49)back-to-back loan 易币贷款   hRZYvZ3  
  B (50)backflush accounting 倒退成本计算   ew<_2Xy"<  
  B (51)bad debts 坏帐   y+nX(@~f]  
  B (52)bad debts ratio 坏帐比率   H:cAORLB  
  B (53)bank charges 银行手续费   @;}vK=6L  
  B (54)bank overdraft 银行透支   U< <XeSp  
  B (55)bank reconciliation 银行存款调节表   bD. KD)5  
  B (56)bank statement 银行对账单   ]Hg6Mz>Mj  
  B (57)bankruptcy 破产   2WC$r8E  
  B (58)basis of apportionment 分摊基础   ]EdZ,`B4  
  B (59)batch 批量   B[9y<FB+  
  B (60)batch costing 分批成本计算   fNz(z\  
  B (61)beta factor B(市场)风险因素   CV)K=Br5&_  
  B (62)bill 账单   0X5b32  
  B (63)bill of exchange 汇票   oj c.ykP$  
  B (64)bill of landing 提单    U7HfDDh  
  B (65)bill of materials 用料预计单   D~n-;T  
  B (66)bill payable 应付票据   /  QT>"  
  B (67)bill receivable 应收票据   7[I +1  
  B (68)bin card 存货记录卡   <Y g6=e  
  B (69)bonus 红利   k/1S7X[  
  B (70)book-keeping 薄记   X.ecA`0  
  B (71)Boston classification 波士顿分类   9 !$&1|,*  
  B (72)breakeven chart 保本图   [:+f Y[4==  
  B (73)breakeven point 保本点   >R5A@0@d5  
  B (74)breaking-down time 复位时间   `\GR Y @cg  
  B (75)budget 预算   6q^\pJY%&7  
  B (76)budget center 预算中心   (__$YQ-  
  B (77)budget cost allowance 预算成本折让   88l1g,`**  
  B (78)budget manual 预算手册   $PRUzFZ  
  B (79)budget period 预算期间   Iw?*y.z|  
  B (80)budgetary control 预算控制   yhrjML2K  
  B (81)budgeted capacity 预算生产能力   ld3H"p rR  
  B (82)burden 制造费用   3)I]bui  
  B (83)business center 经营中心   F}=_" IkZ  
  B (84)business entity 营业个体   Gn<0Fy2  
  B (85)business unit 经营单位   GL~ Wnt  
 B (86)buy-out management 管理性购买产权   =J|jCK[r  
  B (87)by-product 副产品 }B_?7+  
  C (88)called-up share capital 催缴股本   _D$1CaAYo  
  C (89)capacity 生产能力   31UxYBY  
  C (90)capacity ratios 生产能力比率   ?d+ri  
  C (91)capital 资本   hu.p;A3p;  
  C (92)capital assets pricing model资本资产计价模式   ,4Q8r:_ u  
  C (93)capital commitment 承诺资本   z?pi /`y8>  
  C (94)capital employed 已运用的资本   Kp^"<%RT  
  C (95)capital expenditure 资本支出   Mdq|: ^px  
  C (96)capital expenditureauthorization 资本支出核准   {{?MO{Mh*  
  C (97)capital expenditure control 资本支出控制   JI  cm$  
  C (98)capital expenditure proposal资本支出申请   ^+~ 5\c*  
  C (99)capital funding planning 资本基金筹集计划   [ r  
  C (100)capital gain 资本收益   I L,lXB<  
  C (101)capital investment appraisal资本投资评估   JY@bD:  
  C (102)capital maintenance 资本保全   ^4NRmlb  
  C (103)capital resource planning 资本资源计划   {]dG 9  
  C (104)capital surplus 资本盈余   iJj!-a:z.  
  C (105)capital turnover 资本周转率    ? 8/r=  
  C (106)card 记录卡   ]#W7-Q;]  
  C (107)cash 现金   Pm%5c\ef  
  C (108)cash account 现金账户   V'tR \b  
  C (109)cash book 现金账薄   #!E`%' s]  
  C (110)cash cow 金牛产品   QO0@Ax\b  
  C (111)cash flow 现金流量   8:)[.  
  C (112)cash discounted 现金贴现   9HEqB0|ZRu  
  C (113)cash flow budget 现金流量预算   _`gkYu3R+  
  C (114)cash flow statement 现金流量表   (EvYrm4  
  C (115)cash ledger 现金分类账   5*+DN U@  
  C (116)cash limit 现金限额   #Hz9@ H  
  C (117)CCA 现时成本会计   QAt]sat  
  C (118)center 中心   _>n)HG  
  C (119)changeover time 变更时间   A+GRTwj  
  C (120)chartered entity 特许经济个体   zyO=x 4U8  
  C (121)cheque 支票   ^/$dSXKF  
  C (122)cheque register 支票登记薄   $${3I4  
  C (123)coin analysis 零钱分类   wVFa51a)yy  
  C (124)classification 分类   ~(-1mB,  
  C (125)clock card 工时卡   tzfyS#E  
  C (126)code 代码   e$_gOwB  
  C (127)commitment accounting 承诺确认会计   _KKux3a  
  C (128)common cost 共同成本   YtKT3u:x  
  C (129)company limited byguarantee 有限担保责任公司   |d-x2M[  
C (130)company limited shares 股份有限公司   w=<E)  
  C (131)competitive position 竞争能力状况   Z,SV9 ~M  
  C (132)concept 概念   [[]y Q "  
  C (133)conglomerate 跨行业企业   j`q>YPp  
  C (134)consistency concept 一致性概念   bcjh3WP  
  C (135)consolidated accounts 合并报表   #d3_7rI0V  
  C (136)consolidation accounting 合并会计   <bo^uw  
  C (137)consortium 财团   tu"-]^  
  C (138)contingency plan 应急计划   J%|;  
  C (139)contingent liabilities 或有负债   GD)paTwO<  
  C (140)continuous operation 连续生产   Er|&4-9  
  C (141)contra 抵消   kr|r-N`  
  C (142)contract cost 合同成本   H ?9Bo!  
  C (143)contract costing 合同成本计算   _ Pzgn@D  
  C (144)contribution 贡献毛益   yUD@oOVC0  
  C (145)contribution centre 贡献中心   kTfRm^  
  C (146)contribution chart 贡献图   DBHHJD/q  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0^Vw^] w  
  C (148)contribution to salesration 贡献毛益对销售比率   5+!yXkE^e  
  C (149)control 控制   \m}a%/  
  C (150)control account 控制帐户   );AtFP0Y  
  C (151)control limits 控制限度   2bLc57j{`9  
  C (152)controllability concept 可控制概念   }~=<7|N.  
  C (153)controllable cost 可控制成本   d }fd^x/  
  C (154)conversion cost 加工成本   )m3emMO2  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   eY`9J4o'  
  C (156)corporate appraisal 公司评估   +X+R8  
  C (157)corporate planning 公司计划   ,r~^<m  
  C (158)corporate social reporting 公司社会报告   {d'B._#i  
  C (159)corporation 股份公司   W`JI/  
  C (160)cost 成本   }Hg\ tj}i  
  C (161)cost account 成本帐户   UJDI[`2  
  C (162)cost accounting 成本会计   r}e(MT:R'  
  C (163)cost accounting manual 成本手册   FN/l/OSb  
  C (164)cost accounts calendar 成本报表的日历时间   y7CXE6Y  
  C (165)cost adjustment 成本调整   l{.PyU5)  
  C (166)cost allocation 成本分配   ~,};FI  
  C (167)cost apportionment 成本分摊   j DEym&-  
  C (168)cost attribution 成本归属   RA!m,"RM  
  C (169)cost audit 成本审计   5wh(Qdib  
  C (170)cost behaviour 成本性态   zVtTv-DU  
  C (171)cost benefit analysis 成本效益分析   BR?DW~7J j  
  C (172)cost center 成本中心   .t>SbGC  
  C (173)cost driver 成本动因
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