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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 > TBXT+  
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  1.audit   审计 IAq o(Qm  
  2.attestation   鉴证 M6Np!0 G  
  3.credibility   可信赖程度 J|%bRLX@>  
  4.audit of financial statements 财务报表审计 BzO,(bd!PI  
  5.agreed-upon procedures 执行商定程序 /wt7KL- I  
  6.high levels of assurance 高水平保证 /S1/ZI  
  7.compilation 编制 dl6U]v=  
  8.reliability 可靠性 V %D1Q}X  
  9.relevance 相关性 xSSEDfq  
  10.professional skepticism 职业谨慎 ;e/F( J  
  11.objectivity 客观性 Z[ (d7  
  12. professional competence 专业胜任能力 &vn2u bauS  
  13.Senior/CPA-in-charge 项目经理 ~ A=Gra  
  14.audit engagement letter 业务约定书 jY]51B  
  15.recurring audit 连续审计 -57~7 <N  
  16.the client 委托人 1# z@D(  
  17.change CPA 更换注册会计 zp<B,Ls  
  18.the existing CPA 现任注册会计师 ubOXEkZ8N  
  19.the successor CPA 后任注册会计师 [(5.?  
  20.the preceding CPA前任注册会计师 0< vJ*z|_  
  21.issue the audit report 出具审计报告 v~x4Y,m%  
  22.expert 专家 B%MdJ D>  
  23.the board of directors 董事会 _ezRE"F5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $/;K<*O $  
  25.assess material misstatement risks评估重大错报风险 '@ Rk#=85Z  
  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 t H.L_< N  
  27.a general knowledge of —— 初步了解―――的情况  HG?+b  
  28.a more knowledge of—— 进一步了解的情况 yGAFQ|+  
  29.the prior year‘s working papers 以前年度工作底稿 U&V u%+B  
  30.minutes of meeting 会议纪要 g3>>gu#0DC  
  31.business risks 经营风险 mTxqcQc:7  
  32.appropriateness 适当性 1PUZB`"3  
  33.accounting estimate 会计估计 2b^Fz0 w4  
  34.management representations 管理层声明 0F/[GZ<k  
  35.going concern assumption 持续经营假设 `?3f76}h  
  36.audit plan 审计计划 L/C~l3  
  37.significant audit areas 重点审计领域 Y<irNp9   
  38.error 错误 jHn7H)F8  
  39.fraud舞弊 $/ IFSB9  
  40.modified or additional procedures 修改或追加审计程序 ,1N|lyV   
  41.misappropriation of assets 侵占资产 %N fpEo  
  42.transactions without substance 虚假交易 %'2.9dB  
  43.unusual pressures 异常压力 KU9FHN  
  44.the suspected noncompliance 涉嫌存在违法行为 !3Pmjip  
  45.materialiy 重要性 -9,~b9$  
  46.exceed the materiality level 超过重要性水平 =f{v:n6  
  47.approach the materiality level 接近重要性水平 L6{gwoZf3  
  48.an acceptably low level 可接受水平 9,`i[Dzp  
  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 'g,h  
  50.misstatements or omissions 错报或漏报 EGQgrwY5  
  51.aggregate 总计 It&CM,=t  
  52.subsequent events 期后事项 2[qfF6FHA  
  53.adjust the financial statements 调整财务报表 %\T,=9tD\  
  54.perform additional audit procedures 实施追加的审计程序 ~U"m"zpLP  
  55.audit risk 审计风险 ;..z)OP_  
  56.detection risk 检查风险 rpm\!O  
  57.inappropriate audit opinion 不适当的审计意见 b&&l   
  58.material misstatement 重大的错报 n-" (~  
  59.tolerable misstatement 可容忍错报 (b<0=U   
  60.the acceptable level of detection risk 可接受的检查风险 n>j2$m1[  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 v>B412l  
  62.simall business 小规模企业 kF~(B]W(  
  63.accounting system 会计系统 Jl`^`Yv  
  64.test of control 控制测试 S, AxrQc  
  65.walk-through test 穿行测试 Zdqm|_R[  
  66.communication 沟通 Qa )+Tv  
  67.flow chart 流程图 YxJQ^D`  
  68.reperformance of internal control 重新执行 'A7!@hVy  
  69.audit evidence 审计证据 ^?+[yvq  
  70.substantive procedures 实质性程序 :1j8!R5  
  71.assertions 认定 PD0&ep1h7G  
  72.esistence 存在 K xX[8  
  73.occurrence 发生 bkDVW  
  74.completeness 完整性 ~. vridH  
  75.rights and obligations 权利和义务 C:t>u..  
  76.valuation and allocation 计价和分摊 4F#H$`:[  
  77.cutoff 截止 ya8p 4N{_  
  78.accuracy 准确性 aM;SE9/U  
  79.classification 分类 =IsmPQKi  
  80.inspection 检查 T3{~f  
  81.supervision of counting 监盘 aX;>XL4  
  82.observation 观察 W{"sB:E  
  83.confirmation 函证 3u/JcU-<  
  84.computation 计算 -|#{V.G3'  
  85.analytical procedures 分析程序 CE`]X;#y  
  86.vouch 核对 xyk% \&"7  
  87.trace 追查 ?IHt T3'Rt  
  88.audit sampling 审计抽样 WK`o3ayH-  
  89.error 误差 bt)C+|i  
  90.expected error 预期误差 nwKp8mfP  
  91.population 总体 Ul_Zn  
  92.sampling risk 抽样风险 ` 5Kg[nB:  
  93.non- sampling risk 非抽样风险  5cIZ_#  
  94.sampling unit 抽样单位 ITw *m3  
  95.statistical sampling 统计抽样 M0fN[!*z  
  96.tolerable error 可容忍误差 3&^hf^yg  
  97.the risk of under reliance 信赖不足风险 u_^mN9h  
  98.the risk of over reliance 信赖过度风险 T:@6(_Z  
  99.the risk of incorrect rejection 误拒风险 :$b` n  
  100. the risk of incorrect acceptance 误受风险 t[`LG)   
  101.working trial balance 试算平衡表 8>e YM  
  102.index and cross-referencing 索引和交叉索引 h8`On/Ur_8  
  103.cash receipt 现金收入 7! >0  
  104.cash disbursement 现金支出 1Q(KZI  
  105.bank statement 银行对账单 ,^?g\&f(  
  106.bank reconciliation 银行存款余额调节表 j9 >[^t3U  
  107.balance sheet date 资产负债表日 `CS\"|z  
  108.net realizable value 可变现净值 ]{6/6jl  
  109.storeroom 仓库 ? ;CIS$$r  
  110.sale invoice 销售发票 M=Ze)X\E*'  
  111.price list 价目表 bQautRW  
  112.positive confirmation request 积极式询证函 O3o ^%0  
  113.negative confirmation request 消极式询证函 \ T#|<=  
  114.purchase requisition 请购单 mBErU6?X,A  
  115.receiving report 验收报告 aKriO  
  116.gross margin 毛利 )hrsA&1w  
  117.manufacturing overhead 制造费用 j J{F0o  
  118.material requisition 领料单 GB|>eZLv<  
  119.inventory-taking 存货盘点 YQN:&Cls  
  120.bond certificate 债券 'r]6 GC8Z$  
  121.stock certificate 股票 PG63{  
  122.audit report 审计报告 %Z_O\zRqy)  
  123.entity 被审计单位 w/*G!o- <  
  124.addressee of the audit report 审计报告的收件人 ]!{S2x&"  
  125.unqualified opinion 无保留意见 5,gT|4|B\g  
  126.qualified opinion 保留意见 )&1v[]%S  
  127.disclaimer of opinion 无法表示意见 LsWD^JE.  
  128.adverse opinion 否定意见
a -Pz<*  
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A (1)ABC 作业基础成本计算   fY&TI}Y  
  A (2)absorbed overhead 已吸收制造费用 2]mV9B   
  A (3)absorption costing 吸收成本计算 'z8FU~oU  
  A (4)account 账户,报表   NF8<9  
  A (5)accounting postulate 会计假设   v-z%3x.f  
  A (6)accounting series release 会计公告文件   Pjs=n7  
  A (7)accounting valuation 会计计价   JW[6 ^Rw  
  A (8)account sale 承销清单 ~ZVz sNrx  
  A (9)accountability concept 经营责任概念   61H_o7XXk  
  A (10)accountancy 会计职业   r5~ W/eE  
  A (11)accountant 会计师   Wm6qy6HR  
  A (12)accounting 会计   J]TqH`MA  
  A (13)agency cost 代理成本   ?0t^7HMP  
  A (14)accounting bases 会计基础   c},pu[nL  
  A (15)accounting manual 会计手册   v'S]g^  
  A (16)accounting period 会计期间   S3Y.+. 0U  
  A (17)accounting policies 会计方针   Wz' !stcp  
  A (18)accounting rate of return 会计报酬率   P 'qBqx[  
  A (19)accounting reference date 会计参照日   z='%NZY  
  A (20)accounting reference period 会计参照期间   U)8yd,qG[%  
  A (21)accrual concept 应计概念   +XsE  
  A (22)accrual expenses 应计费用   I%J>~=]n_  
  A (23)acid test ration 速动比率(酸性测试比率)   o+Jnn"8  
  A (24)acquisition 购置   %!nI] |  
  A (25)acquisition accounting 收购会计   _!o8s%9be  
  A (26)activity based accounting 作业基础成本计算   5=C?,1F$A  
  A (27)adjusting events 调整事项   t/;0/ql\  
  A (28)administrative expenses 行政管理费   T9V=#+8#"  
  A (29)advice note 发货通知   m*]`/:/X[  
  A (30)amortization 摊销   ^ 4<D%\  
  A (31)analytical review 分析性检查   Csuasi3]1d  
  A (32)annual equivalent cost 年度等量成本法   cRf F!EV  
  A (33)annual report and accounts 年度报告和报表   CImp,k0  
  A (34)appraisal cost 检验成本   %FYhq:j  
  A (35)appropriation account 盈余分配账户   g}0K@z3  
  A (36)articles of association 公司章程细则   d/9YtG%q  
  A (37)assets 资产   rByth,|  
  A (38)assets cover 资产保障   Z}$sY>E  
  A (39)asset value per share 每股资产价值   f/J/tt  
  A (40)associated company 联营公司   Ge`7`D>L  
  A (41)attainable standard 可达标准   OCrTzz8  
hP+4{F*}-  
 A (42)attributable profit 可归属利润   q2E{o)9  
  A (43)audit 审计   'UsR/h5T  
  A (44)audit report 审计报告   1.+O2qB  
  A (45)auditing standards 审计准则   L-w3A:jk  
  A (46)authorized share capital 额定股本   <u\Hy0g  
  A (47)available hours 可用小时   mzK0$y #*o  
  A (48)avoidable costs 可避免成本 D@La-K*5  
  B (49)back-to-back loan 易币贷款   |,,#DSe  
  B (50)backflush accounting 倒退成本计算   vm|u~Yd,s  
  B (51)bad debts 坏帐   `;}`>!8j  
  B (52)bad debts ratio 坏帐比率   72Bc0Wg  
  B (53)bank charges 银行手续费   k3$'K}=d  
  B (54)bank overdraft 银行透支   zj r($?  
  B (55)bank reconciliation 银行存款调节表   6#U~>r/  
  B (56)bank statement 银行对账单   !tTv$L>  
  B (57)bankruptcy 破产   &tZIWV1&  
  B (58)basis of apportionment 分摊基础   &Gh,ROo4  
  B (59)batch 批量   zU!{_Ao9  
  B (60)batch costing 分批成本计算   |V\{U j  
  B (61)beta factor B(市场)风险因素   m .(ja  
  B (62)bill 账单    PFX,X  
  B (63)bill of exchange 汇票   Xq$-&~   
  B (64)bill of landing 提单   @}4>:\es  
  B (65)bill of materials 用料预计单   w3(G!:  
  B (66)bill payable 应付票据   ^rJTlh 9  
  B (67)bill receivable 应收票据   n' mrLZw  
  B (68)bin card 存货记录卡   Ij(<(y{?Q1  
  B (69)bonus 红利   hn2:@^=f  
  B (70)book-keeping 薄记   e^eJ!~0  
  B (71)Boston classification 波士顿分类   %J1'>nI!q  
  B (72)breakeven chart 保本图   r:V bjmL  
  B (73)breakeven point 保本点   V5lUh#@TN&  
  B (74)breaking-down time 复位时间   #tKks:eL  
  B (75)budget 预算   3yRvs;nWS  
  B (76)budget center 预算中心   Oz%6y ri  
  B (77)budget cost allowance 预算成本折让   neu+h6 #H  
  B (78)budget manual 预算手册   :(XyiF<Ud  
  B (79)budget period 预算期间   "^z%|uXkf  
  B (80)budgetary control 预算控制   68?&`/t  
  B (81)budgeted capacity 预算生产能力   [l^XqD D4  
  B (82)burden 制造费用   ~:JAWs$\V  
  B (83)business center 经营中心    !LH;K  
  B (84)business entity 营业个体   <2]h$53y!  
  B (85)business unit 经营单位   '|]}f}Go  
 B (86)buy-out management 管理性购买产权   :4 zPYG o  
  B (87)by-product 副产品 &qWg$_Yh  
  C (88)called-up share capital 催缴股本   I?D=Q $s  
  C (89)capacity 生产能力   }'Ap@4  
  C (90)capacity ratios 生产能力比率   H'3 pHb  
  C (91)capital 资本   +>C2 6Q  
  C (92)capital assets pricing model资本资产计价模式   RCTqV.L  
  C (93)capital commitment 承诺资本   0E#??gN  
  C (94)capital employed 已运用的资本   OulRqbL2  
  C (95)capital expenditure 资本支出   O83J[YuzjN  
  C (96)capital expenditureauthorization 资本支出核准   ;cf$u}+  
  C (97)capital expenditure control 资本支出控制   =b$g_+  
  C (98)capital expenditure proposal资本支出申请   D-@6 hWh~  
  C (99)capital funding planning 资本基金筹集计划   Y&bYaq  
  C (100)capital gain 资本收益   9QP=  
  C (101)capital investment appraisal资本投资评估   qGag{E5!  
  C (102)capital maintenance 资本保全   Gs"lmX-{$j  
  C (103)capital resource planning 资本资源计划   1 0zM8<bl  
  C (104)capital surplus 资本盈余   ^?fsJ  
  C (105)capital turnover 资本周转率   yI8 O#  
  C (106)card 记录卡   WY|~E%k  
  C (107)cash 现金   ,2!7iX  
  C (108)cash account 现金账户   z#RwgSPw6  
  C (109)cash book 现金账薄   t'Yd+FK   
  C (110)cash cow 金牛产品   'KmM %tN  
  C (111)cash flow 现金流量   w;@v#<q6  
  C (112)cash discounted 现金贴现   W= NX$=il  
  C (113)cash flow budget 现金流量预算   kVsX/ ~$  
  C (114)cash flow statement 现金流量表   sB:e:PK  
  C (115)cash ledger 现金分类账   ?W ^`Fa)]o  
  C (116)cash limit 现金限额   8Q/cJ+&  
  C (117)CCA 现时成本会计   W:<2" &7  
  C (118)center 中心   LT{g^g  
  C (119)changeover time 变更时间   R{brf6,  
  C (120)chartered entity 特许经济个体   x!I@cP#O  
  C (121)cheque 支票   Yw=@*CK'  
  C (122)cheque register 支票登记薄   '`}D+IQ(j  
  C (123)coin analysis 零钱分类   &56\@t^  
  C (124)classification 分类   fA Tnza  
  C (125)clock card 工时卡   @&HLm^j2O  
  C (126)code 代码   m6 M/G  
  C (127)commitment accounting 承诺确认会计   $n8&5<  
  C (128)common cost 共同成本   S8;c0}-  
  C (129)company limited byguarantee 有限担保责任公司   /!&eP3^  
C (130)company limited shares 股份有限公司   1| WDbk  
  C (131)competitive position 竞争能力状况   T: '<:*pD  
  C (132)concept 概念   tWZ8(E$  
  C (133)conglomerate 跨行业企业   ~]%re9jGW  
  C (134)consistency concept 一致性概念   zwUZ*Se  
  C (135)consolidated accounts 合并报表   BpFX e7  
  C (136)consolidation accounting 合并会计   Yc[vH=gV}  
  C (137)consortium 财团   f 4K)Z e  
  C (138)contingency plan 应急计划   ]\ZJaU80I~  
  C (139)contingent liabilities 或有负债   N["M "s(N  
  C (140)continuous operation 连续生产   \o,et9zDJ3  
  C (141)contra 抵消   <!W9E M  
  C (142)contract cost 合同成本   {IB4%,qT  
  C (143)contract costing 合同成本计算   1iqgTi>  
  C (144)contribution 贡献毛益   +;@R&Y  
  C (145)contribution centre 贡献中心   6a]Qg99\  
  C (146)contribution chart 贡献图   !Y^B{bh  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   s*CBYzOm  
  C (148)contribution to salesration 贡献毛益对销售比率   t P' ._0n0  
  C (149)control 控制   F9_X^#%L  
  C (150)control account 控制帐户   r,,*kE  
  C (151)control limits 控制限度   sN[<{;K4  
  C (152)controllability concept 可控制概念   4[r:DM|8  
  C (153)controllable cost 可控制成本   vKbGG   
  C (154)conversion cost 加工成本   v~^*L iP+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   SX?hu|g_r  
  C (156)corporate appraisal 公司评估   (ia+N/$u  
  C (157)corporate planning 公司计划   -oju-gf K  
  C (158)corporate social reporting 公司社会报告   )1 0aDTlr  
  C (159)corporation 股份公司   's8LrO(=  
  C (160)cost 成本   YTe8C9eO  
  C (161)cost account 成本帐户   #R= 6$  
  C (162)cost accounting 成本会计   kzKQ5i $G  
  C (163)cost accounting manual 成本手册   !q+ %] k?x  
  C (164)cost accounts calendar 成本报表的日历时间   &~)1mnv.  
  C (165)cost adjustment 成本调整   oe_,q&e  
  C (166)cost allocation 成本分配   A{eh$Ot%  
  C (167)cost apportionment 成本分摊   zW95qxXg  
  C (168)cost attribution 成本归属   Xs4G#QsA J  
  C (169)cost audit 成本审计   ui*CA^ Y  
  C (170)cost behaviour 成本性态   f,+ONV]5Tt  
  C (171)cost benefit analysis 成本效益分析   ]waCYrG<sY  
  C (172)cost center 成本中心   a^L'-(  
  C (173)cost driver 成本动因
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