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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 {UQpD   
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  1.audit   审计 }at8b ^  
  2.attestation   鉴证 l"*qj#FD  
  3.credibility   可信赖程度 vE;`y46&r  
  4.audit of financial statements 财务报表审计 ZtlF]k:MV  
  5.agreed-upon procedures 执行商定程序 1RY}mq  
  6.high levels of assurance 高水平保证 *P5Xy@:  
  7.compilation 编制 w{?nX6a@p  
  8.reliability 可靠性 T#DJQ"$  
  9.relevance 相关性 T|GRkxd,E3  
  10.professional skepticism 职业谨慎 6 K P  
  11.objectivity 客观性 1u:OzyJy  
  12. professional competence 专业胜任能力 MlkTrKdGi  
  13.Senior/CPA-in-charge 项目经理 !sfOde)$  
  14.audit engagement letter 业务约定书 bqJL@!T  
  15.recurring audit 连续审计 8wp)aGTcU  
  16.the client 委托人 R;.zS^LL  
  17.change CPA 更换注册会计 <:-|>R".  
  18.the existing CPA 现任注册会计师 ]7^OTrZ N  
  19.the successor CPA 后任注册会计师 )a .w4dH  
  20.the preceding CPA前任注册会计师 W#$ pt>h)  
  21.issue the audit report 出具审计报告 HTao)`.  
  22.expert 专家 hzg&OW=:  
  23.the board of directors 董事会 dB ?+-aE  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -PbGNF  
  25.assess material misstatement risks评估重大错报风险 /(8Usu?g.  
  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 ;eI,1 [_  
  27.a general knowledge of —— 初步了解―――的情况 PPU,o8E+  
  28.a more knowledge of—— 进一步了解的情况 :O-Y 67>&  
  29.the prior year‘s working papers 以前年度工作底稿 \m1r(*Ar  
  30.minutes of meeting 会议纪要 AFGWlC#`  
  31.business risks 经营风险 t/yGMR=  
  32.appropriateness 适当性 @aN<nd`q)  
  33.accounting estimate 会计估计 K||9m+  
  34.management representations 管理层声明 kLU$8L  
  35.going concern assumption 持续经营假设 Z Mids"Xdf  
  36.audit plan 审计计划 ,'v]U@WK  
  37.significant audit areas 重点审计领域 )TnxsFC  
  38.error 错误 JBtcl# |  
  39.fraud舞弊 \`;FL\1+W  
  40.modified or additional procedures 修改或追加审计程序 'b]GcAL  
  41.misappropriation of assets 侵占资产 h`-aO u  
  42.transactions without substance 虚假交易 d^ L` dot  
  43.unusual pressures 异常压力 UBs'3M  
  44.the suspected noncompliance 涉嫌存在违法行为 }_u1'  
  45.materialiy 重要性 <%#M&9d)E  
  46.exceed the materiality level 超过重要性水平 mk~&>\  
  47.approach the materiality level 接近重要性水平 v T2YX5k&,  
  48.an acceptably low level 可接受水平 u7ZSs-LuHw  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 2>l4$G 0  
  50.misstatements or omissions 错报或漏报 p 2It/O  
  51.aggregate 总计 YK!nV ,  
  52.subsequent events 期后事项 |G&<@8O  
  53.adjust the financial statements 调整财务报表 %Ui&SZ\  
  54.perform additional audit procedures 实施追加的审计程序 /)ps_gM  
  55.audit risk 审计风险 r0379 _  
  56.detection risk 检查风险 xbnx*4o0  
  57.inappropriate audit opinion 不适当的审计意见 OE]z C  
  58.material misstatement 重大的错报 ?wt%e;  
  59.tolerable misstatement 可容忍错报 RJYuyB  
  60.the acceptable level of detection risk 可接受的检查风险 Rx<m+=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fNPHc_?Ybj  
  62.simall business 小规模企业 P95U{   
  63.accounting system 会计系统 "toyfZq@  
  64.test of control 控制测试 AP' Uc A  
  65.walk-through test 穿行测试 V0q./NuO  
  66.communication 沟通 |&eZ[Sy(=l  
  67.flow chart 流程图 !4\`g?  
  68.reperformance of internal control 重新执行 {P"$;_Y"<  
  69.audit evidence 审计证据 kA1]o  
  70.substantive procedures 实质性程序 3?iRf6;n  
  71.assertions 认定 h}k&#X) 7  
  72.esistence 存在 N3 .!E|  
  73.occurrence 发生 /{vv n  
  74.completeness 完整性 qqA(Swe)T  
  75.rights and obligations 权利和义务 *%5 .{J!  
  76.valuation and allocation 计价和分摊 ^\Tde*48  
  77.cutoff 截止 +dq&9N/  
  78.accuracy 准确性 ivYHq#b59  
  79.classification 分类 @GDe{GG+  
  80.inspection 检查 ,l^; ZE  
  81.supervision of counting 监盘 !G =!^RA  
  82.observation 观察 ukHSHsR  
  83.confirmation 函证 };6[Byf  
  84.computation 计算 B{$4 s8XU  
  85.analytical procedures 分析程序 4+e9:r]  
  86.vouch 核对 k FE2Vv4.  
  87.trace 追查 =)5O( h  
  88.audit sampling 审计抽样 +EjH9;gx  
  89.error 误差 JwG$lGNJ  
  90.expected error 预期误差 Tj7OV}:  
  91.population 总体  GjN/8>/  
  92.sampling risk 抽样风险 *yKw@@d+p  
  93.non- sampling risk 非抽样风险 xS?[v&"2  
  94.sampling unit 抽样单位 \ofWD{*j  
  95.statistical sampling 统计抽样 !2R~/Rg  
  96.tolerable error 可容忍误差 ,e$]jC<sv2  
  97.the risk of under reliance 信赖不足风险 &6<>hqR^  
  98.the risk of over reliance 信赖过度风险 Oya:{d&=  
  99.the risk of incorrect rejection 误拒风险 piKYO+;W'  
  100. the risk of incorrect acceptance 误受风险 qp3J/(F  
  101.working trial balance 试算平衡表 aNLRUdc.  
  102.index and cross-referencing 索引和交叉索引 gEcRJ1Q;C  
  103.cash receipt 现金收入 j3 ,6U jlU  
  104.cash disbursement 现金支出 12qX[39/  
  105.bank statement 银行对账单 Gx /sJ(  
  106.bank reconciliation 银行存款余额调节表 X3&-kU  
  107.balance sheet date 资产负债表日 )d5H v2/0  
  108.net realizable value 可变现净值 {JTO Q 8&  
  109.storeroom 仓库 Z-X(. Q  
  110.sale invoice 销售发票 c-3-,pyM_T  
  111.price list 价目表 %\Dvng6$  
  112.positive confirmation request 积极式询证函 tmT/4Ia  
  113.negative confirmation request 消极式询证函 ,l/~epx4v)  
  114.purchase requisition 请购单 8 g0By;h;  
  115.receiving report 验收报告 h6J0b_3h4  
  116.gross margin 毛利 gZ vX~  
  117.manufacturing overhead 制造费用 9RA~#S|(T  
  118.material requisition 领料单 ERD( qL.J  
  119.inventory-taking 存货盘点 eGcc'LBr;  
  120.bond certificate 债券 =v^LShD2^  
  121.stock certificate 股票 |R[@u=7s  
  122.audit report 审计报告 zURxXo/\V  
  123.entity 被审计单位 )y>o;^5'  
  124.addressee of the audit report 审计报告的收件人 &/QdG= r+  
  125.unqualified opinion 无保留意见 XgRrJ.  
  126.qualified opinion 保留意见 &j=Fx F9o  
  127.disclaimer of opinion 无法表示意见 4@ EY+p  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   OBrbWXp@  
  A (2)absorbed overhead 已吸收制造费用 z}?*1c  
  A (3)absorption costing 吸收成本计算 S:!gj2q9|  
  A (4)account 账户,报表   ;Z>u]uK4+  
  A (5)accounting postulate 会计假设   ^6R Sbi\  
  A (6)accounting series release 会计公告文件   yQ$ Q{,S9  
  A (7)accounting valuation 会计计价   [R V_{F:'  
  A (8)account sale 承销清单 ,liFo.kT8%  
  A (9)accountability concept 经营责任概念   .U}"ONd9e  
  A (10)accountancy 会计职业   ;MRK*sfw{  
  A (11)accountant 会计师   v C,53g  
  A (12)accounting 会计   t6-He~  
  A (13)agency cost 代理成本   <X@XbM  
  A (14)accounting bases 会计基础   7G6XK   
  A (15)accounting manual 会计手册   MR4e.+#E  
  A (16)accounting period 会计期间   Fu0"Asxce  
  A (17)accounting policies 会计方针   G bW1Lq&"  
  A (18)accounting rate of return 会计报酬率   ;rwjqUDBz  
  A (19)accounting reference date 会计参照日   [I6(;lq2  
  A (20)accounting reference period 会计参照期间   Pn?Ujjv  
  A (21)accrual concept 应计概念   `N<6)MX3>g  
  A (22)accrual expenses 应计费用   Y]>!uwn  
  A (23)acid test ration 速动比率(酸性测试比率)   hF m_`J&"  
  A (24)acquisition 购置   &n6'r^[D  
  A (25)acquisition accounting 收购会计   E k'~i  
  A (26)activity based accounting 作业基础成本计算   f@JMDJ  
  A (27)adjusting events 调整事项   yC%zX}5  
  A (28)administrative expenses 行政管理费   ,q9nHZG^  
  A (29)advice note 发货通知   [/Q .MmnL  
  A (30)amortization 摊销   FXLY*eRk  
  A (31)analytical review 分析性检查   O5rHN;\_  
  A (32)annual equivalent cost 年度等量成本法   ai,\'%N  
  A (33)annual report and accounts 年度报告和报表   h?t#ABsVK  
  A (34)appraisal cost 检验成本   R#"LP7\  
  A (35)appropriation account 盈余分配账户   {tS^Q*F  
  A (36)articles of association 公司章程细则   ++>HU{  
  A (37)assets 资产   F+ ,eJ/]  
  A (38)assets cover 资产保障   +M )ep\j  
  A (39)asset value per share 每股资产价值   p2m@0ou  
  A (40)associated company 联营公司   |l\!  
  A (41)attainable standard 可达标准   _:N+mEF  
8{0=tOXx{  
 A (42)attributable profit 可归属利润   %E<.\\^%  
  A (43)audit 审计   qg7qTF&   
  A (44)audit report 审计报告   h=?V)WSM  
  A (45)auditing standards 审计准则   F_ ^)zss  
  A (46)authorized share capital 额定股本   vR`#kxSdJ@  
  A (47)available hours 可用小时   'gBGZ?^N!U  
  A (48)avoidable costs 可避免成本 g=ehAg  
  B (49)back-to-back loan 易币贷款   m-xnbTcQ  
  B (50)backflush accounting 倒退成本计算   ]81t~t9LQ  
  B (51)bad debts 坏帐   ;)n kY6-  
  B (52)bad debts ratio 坏帐比率   +,;"?j6<p  
  B (53)bank charges 银行手续费   6[.#B!;9  
  B (54)bank overdraft 银行透支   B=ckRW q  
  B (55)bank reconciliation 银行存款调节表   Np2I*l6W  
  B (56)bank statement 银行对账单   a:q>7V|%$  
  B (57)bankruptcy 破产   cj[a^ ZH  
  B (58)basis of apportionment 分摊基础   3VI[*b  
  B (59)batch 批量   `EBI$;!  
  B (60)batch costing 分批成本计算   R #f*QXv  
  B (61)beta factor B(市场)风险因素   F.rNh`44  
  B (62)bill 账单   tfKf*Um  
  B (63)bill of exchange 汇票   _DDknQP  
  B (64)bill of landing 提单    dmR>u  
  B (65)bill of materials 用料预计单   kT-dQ32  
  B (66)bill payable 应付票据   w}20l F  
  B (67)bill receivable 应收票据   `j#zwgUs  
  B (68)bin card 存货记录卡   pA%}CmrMq  
  B (69)bonus 红利   RJpRsr  
  B (70)book-keeping 薄记   kA.U2  
  B (71)Boston classification 波士顿分类   s'7PHP)LOJ  
  B (72)breakeven chart 保本图   c*m7'\  
  B (73)breakeven point 保本点   .8 GX8[t  
  B (74)breaking-down time 复位时间   &b__ /o  
  B (75)budget 预算   '3i,^g0?t0  
  B (76)budget center 预算中心   mBwM=LAZ  
  B (77)budget cost allowance 预算成本折让   dCb7sqJ%  
  B (78)budget manual 预算手册   4ZUTF3  
  B (79)budget period 预算期间   B0M(&)!%  
  B (80)budgetary control 预算控制   7 I$~E  
  B (81)budgeted capacity 预算生产能力   7:M`k#oDP  
  B (82)burden 制造费用   hR4\:s+[  
  B (83)business center 经营中心   CD! Aa  
  B (84)business entity 营业个体   z [|:HS&  
  B (85)business unit 经营单位   }OsAO  
 B (86)buy-out management 管理性购买产权   =K \xE"  
  B (87)by-product 副产品 DXa!"ZU  
  C (88)called-up share capital 催缴股本   `iQ])C^d  
  C (89)capacity 生产能力   \PzJ66DL!  
  C (90)capacity ratios 生产能力比率   '5)PYjMnH  
  C (91)capital 资本   CyV2=o!F w  
  C (92)capital assets pricing model资本资产计价模式   '+s?\X4VC  
  C (93)capital commitment 承诺资本   W?:e4:Q  
  C (94)capital employed 已运用的资本   GXnrVI   
  C (95)capital expenditure 资本支出   t?aOZps  
  C (96)capital expenditureauthorization 资本支出核准   3 0.&Lzz  
  C (97)capital expenditure control 资本支出控制   im&Nkk4n@  
  C (98)capital expenditure proposal资本支出申请   S{Q2KD  
  C (99)capital funding planning 资本基金筹集计划   R<<U(.E  
  C (100)capital gain 资本收益   PY@BgL=/  
  C (101)capital investment appraisal资本投资评估   T Ob(  
  C (102)capital maintenance 资本保全   6/3oW}O o  
  C (103)capital resource planning 资本资源计划   M*-]<!))7  
  C (104)capital surplus 资本盈余   gTQc=,3l3  
  C (105)capital turnover 资本周转率   zl3GWj|?\7  
  C (106)card 记录卡   $~,J8?)(z  
  C (107)cash 现金   %Q080L tet  
  C (108)cash account 现金账户   9 _b_O T  
  C (109)cash book 现金账薄   "?M)2,:A  
  C (110)cash cow 金牛产品   Y6E0-bL@Fe  
  C (111)cash flow 现金流量   1xD?cA\vu  
  C (112)cash discounted 现金贴现   W]oILL"d  
  C (113)cash flow budget 现金流量预算   Yh["IhjR  
  C (114)cash flow statement 现金流量表   lD#S:HX  
  C (115)cash ledger 现金分类账   tch;_7?  
  C (116)cash limit 现金限额   S8,e `F  
  C (117)CCA 现时成本会计   ;)ku SH  
  C (118)center 中心   6pdek3pOCt  
  C (119)changeover time 变更时间   RI3GAd  
  C (120)chartered entity 特许经济个体   i)!+`w*Y  
  C (121)cheque 支票   [9;[g~;E%m  
  C (122)cheque register 支票登记薄   ;U&~ tpd  
  C (123)coin analysis 零钱分类   ,ll<0Atg  
  C (124)classification 分类   rNoCmNm  
  C (125)clock card 工时卡   ANRZQpnXQ  
  C (126)code 代码   dAr=X4LE  
  C (127)commitment accounting 承诺确认会计   ILIv43QKM(  
  C (128)common cost 共同成本   M#.dF{ %%  
  C (129)company limited byguarantee 有限担保责任公司   J(Fk@{!F.*  
C (130)company limited shares 股份有限公司   n #S?fsQN  
  C (131)competitive position 竞争能力状况   %w;wQ_  
  C (132)concept 概念   +[` )t/   
  C (133)conglomerate 跨行业企业   _&RGhA  
  C (134)consistency concept 一致性概念   Od+nBJ   
  C (135)consolidated accounts 合并报表   pHzl/b8  
  C (136)consolidation accounting 合并会计   wD92Ava   
  C (137)consortium 财团    (,R\6  
  C (138)contingency plan 应急计划   ?BR Z){)  
  C (139)contingent liabilities 或有负债   0O?\0k;o  
  C (140)continuous operation 连续生产   "9#hk3*GqX  
  C (141)contra 抵消   b=kY9!GN,v  
  C (142)contract cost 合同成本   +O4//FC-"  
  C (143)contract costing 合同成本计算   %F87"v~  
  C (144)contribution 贡献毛益   %x8vvcO^t  
  C (145)contribution centre 贡献中心   q\/xx`L  
  C (146)contribution chart 贡献图   4xF}rm  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5Y>fVq{U?;  
  C (148)contribution to salesration 贡献毛益对销售比率   n(9$)B_y  
  C (149)control 控制   ui80}%  
  C (150)control account 控制帐户   a/n~#5-  
  C (151)control limits 控制限度   >?jmeD3u  
  C (152)controllability concept 可控制概念   rrSFmhQUk  
  C (153)controllable cost 可控制成本   GA"vJFQ  
  C (154)conversion cost 加工成本   zbJ}@V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   l% p4.CX  
  C (156)corporate appraisal 公司评估   EY@KWs3"H  
  C (157)corporate planning 公司计划   H<"EE15  
  C (158)corporate social reporting 公司社会报告   bD=R/yA  
  C (159)corporation 股份公司   r_MP[]f|0  
  C (160)cost 成本   63'L58O  
  C (161)cost account 成本帐户   #V.u[:mO  
  C (162)cost accounting 成本会计   "iJAM`Hi  
  C (163)cost accounting manual 成本手册   g,B@*2Uj  
  C (164)cost accounts calendar 成本报表的日历时间   *G[` T%g  
  C (165)cost adjustment 成本调整   xLP8*lvy  
  C (166)cost allocation 成本分配    USJ4Z  
  C (167)cost apportionment 成本分摊   C'PHbo:  
  C (168)cost attribution 成本归属   #!>`$  
  C (169)cost audit 成本审计   cR/e Zfl  
  C (170)cost behaviour 成本性态   65GC7 >[  
  C (171)cost benefit analysis 成本效益分析   OKA6S*  
  C (172)cost center 成本中心   L+G i  
  C (173)cost driver 成本动因
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