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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 c- ^\YSDMN  
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  1.audit   审计 BM]sW:-v  
  2.attestation   鉴证 K3^N_^H  
  3.credibility   可信赖程度 *1;}c z  
  4.audit of financial statements 财务报表审计 |JH1?n  
  5.agreed-upon procedures 执行商定程序 |7l*  
  6.high levels of assurance 高水平保证 kVe_2oQ_>  
  7.compilation 编制 4]]1J L(Ka  
  8.reliability 可靠性 "5R8Zl+  
  9.relevance 相关性 `ynD-_fTN  
  10.professional skepticism 职业谨慎 #x|h@(y|  
  11.objectivity 客观性 I- X|-  
  12. professional competence 专业胜任能力 !B{N:?r  
  13.Senior/CPA-in-charge 项目经理 Nbnu QPb'  
  14.audit engagement letter 业务约定书 )fz<n$3|$#  
  15.recurring audit 连续审计 p<3^= 8Y$  
  16.the client 委托人 X6]eQ PN2  
  17.change CPA 更换注册会计 =-dk@s  
  18.the existing CPA 现任注册会计师 htGk:  
  19.the successor CPA 后任注册会计师 q@x{6zj  
  20.the preceding CPA前任注册会计师 ^g2p!7  
  21.issue the audit report 出具审计报告 T!N,1"r  
  22.expert 专家 L7tC?F]}SK  
  23.the board of directors 董事会 @cZNoD  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ISuye2tExq  
  25.assess material misstatement risks评估重大错报风险 QeVM9br)m  
  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 v='h  
  27.a general knowledge of —— 初步了解―――的情况 e&(Di,%:  
  28.a more knowledge of—— 进一步了解的情况 %Ot^G%34  
  29.the prior year‘s working papers 以前年度工作底稿 ~Xg@,?Zr  
  30.minutes of meeting 会议纪要 S:GX!6>  
  31.business risks 经营风险 +;Jb)8  
  32.appropriateness 适当性 I)Dd"I  
  33.accounting estimate 会计估计 VL/%D*  
  34.management representations 管理层声明 \{G1d"n  
  35.going concern assumption 持续经营假设 $z~sN  
  36.audit plan 审计计划 QX'/PO  
  37.significant audit areas 重点审计领域 Q1Sf7)  
  38.error 错误 YRYAQj/7  
  39.fraud舞弊 wV;qc3  
  40.modified or additional procedures 修改或追加审计程序 Y|=/*?o}  
  41.misappropriation of assets 侵占资产 5/v@VUzH  
  42.transactions without substance 虚假交易 `\:9 2+  
  43.unusual pressures 异常压力 &Q[Y&vNn  
  44.the suspected noncompliance 涉嫌存在违法行为 8ctUK|  
  45.materialiy 重要性 DM%4 V|F"  
  46.exceed the materiality level 超过重要性水平 nkp!kqJ09  
  47.approach the materiality level 接近重要性水平 L+PrV y  
  48.an acceptably low level 可接受水平 )0P>o]fWI  
  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 i!30f^9D-S  
  50.misstatements or omissions 错报或漏报 L s=2!  
  51.aggregate 总计 <=*xwI&q  
  52.subsequent events 期后事项 Y,kTk  
  53.adjust the financial statements 调整财务报表 AopC xaJ`  
  54.perform additional audit procedures 实施追加的审计程序 H|H!VPof]  
  55.audit risk 审计风险 k 4+F  
  56.detection risk 检查风险 qsUlfv9L6  
  57.inappropriate audit opinion 不适当的审计意见 !'No5  
  58.material misstatement 重大的错报 $*bd})y)I  
  59.tolerable misstatement 可容忍错报 1Ig@gdmz  
  60.the acceptable level of detection risk 可接受的检查风险 [}|-% 4s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 z&o"K\y\  
  62.simall business 小规模企业 ;9pOtr  
  63.accounting system 会计系统 ?3"bu$@8  
  64.test of control 控制测试 `<h}Ygo>k/  
  65.walk-through test 穿行测试 xoD5z<<  
  66.communication 沟通 [g_Cg=J  
  67.flow chart 流程图 {4g1Wr5=  
  68.reperformance of internal control 重新执行 is%qG?,P  
  69.audit evidence 审计证据 y_$=Pu6H  
  70.substantive procedures 实质性程序 h:3`e`J<h  
  71.assertions 认定 _'k?9eN`  
  72.esistence 存在 z./M^7v?  
  73.occurrence 发生 >WMH.5p  
  74.completeness 完整性 jZcjiOX  
  75.rights and obligations 权利和义务 ?]081l7cd  
  76.valuation and allocation 计价和分摊 *s/sF@8<X  
  77.cutoff 截止 :Xv3< rS<  
  78.accuracy 准确性 !6ZkLE[XJ<  
  79.classification 分类 x[3kCa|4A  
  80.inspection 检查 _^'fp  
  81.supervision of counting 监盘 xQC.ap  
  82.observation 观察 g83!il\  
  83.confirmation 函证 iKa }@U  
  84.computation 计算 <`sVu  
  85.analytical procedures 分析程序 Ep0L51Q  
  86.vouch 核对 &%`IPhbT  
  87.trace 追查 9)Y]05us  
  88.audit sampling 审计抽样 h3D8eR.  
  89.error 误差 #F.;N<a  
  90.expected error 预期误差 kDJ5x8Q#  
  91.population 总体 h[%`'(  
  92.sampling risk 抽样风险 P8e1J0A  
  93.non- sampling risk 非抽样风险 K3&v6 #]  
  94.sampling unit 抽样单位  gM20n^  
  95.statistical sampling 统计抽样 C_?L$3 U0  
  96.tolerable error 可容忍误差 @c{=:kg5  
  97.the risk of under reliance 信赖不足风险 p%CAicn  
  98.the risk of over reliance 信赖过度风险 N\Bygjw|  
  99.the risk of incorrect rejection 误拒风险 =*qu:f\y  
  100. the risk of incorrect acceptance 误受风险 6#O n .Q  
  101.working trial balance 试算平衡表 vbmSbZ"y  
  102.index and cross-referencing 索引和交叉索引 X&h4A4#P  
  103.cash receipt 现金收入 Xvm.Un< N  
  104.cash disbursement 现金支出 A"k6n\!n;  
  105.bank statement 银行对账单 b5 YE4h8%  
  106.bank reconciliation 银行存款余额调节表 Nhn5 iN1*  
  107.balance sheet date 资产负债表日 A0yRA+  
  108.net realizable value 可变现净值 $BG4M? Y  
  109.storeroom 仓库 U?d1  
  110.sale invoice 销售发票 Ob?>zsx  
  111.price list 价目表 T5&jpP`M  
  112.positive confirmation request 积极式询证函 T{bM/?g  
  113.negative confirmation request 消极式询证函 ]v@#3,BV  
  114.purchase requisition 请购单 * I`, L/  
  115.receiving report 验收报告 X^#48*"a  
  116.gross margin 毛利  mQBq-;  
  117.manufacturing overhead 制造费用 ;14[)t$  
  118.material requisition 领料单 4s~Y qP{K  
  119.inventory-taking 存货盘点 QP)-O*+AA  
  120.bond certificate 债券 ,IxAt&kN  
  121.stock certificate 股票 -*k%'Gr  
  122.audit report 审计报告 (1%u`#5n-N  
  123.entity 被审计单位 s<|.vVi"  
  124.addressee of the audit report 审计报告的收件人 ~N;.hU %l  
  125.unqualified opinion 无保留意见 7NRq5d(lP  
  126.qualified opinion 保留意见 :#"gQ^YNp  
  127.disclaimer of opinion 无法表示意见 ^Qrdh 0j  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ]|( (&Y rl  
  A (2)absorbed overhead 已吸收制造费用 ?C//UN;  
  A (3)absorption costing 吸收成本计算 /K:M ,q  
  A (4)account 账户,报表   NTuS(7m  
  A (5)accounting postulate 会计假设   bgqN&J)Jr)  
  A (6)accounting series release 会计公告文件   |dpOE<f[  
  A (7)accounting valuation 会计计价   6gJy<a3  
  A (8)account sale 承销清单 bqN({p&  
  A (9)accountability concept 经营责任概念   <)n1Z[4  
  A (10)accountancy 会计职业   -7*,}xV  
  A (11)accountant 会计师   +,9I3Dq  
  A (12)accounting 会计   X3#|9  
  A (13)agency cost 代理成本   s<H0ka@  
  A (14)accounting bases 会计基础   )?joF)  
  A (15)accounting manual 会计手册   >5#`j+8=q  
  A (16)accounting period 会计期间   kYl$V =  
  A (17)accounting policies 会计方针   uz".!K[,wE  
  A (18)accounting rate of return 会计报酬率   RD_&m?d  
  A (19)accounting reference date 会计参照日   cPi 3UjY~  
  A (20)accounting reference period 会计参照期间   aJ88U69  
  A (21)accrual concept 应计概念   6BRQX\  
  A (22)accrual expenses 应计费用   1`r 4  
  A (23)acid test ration 速动比率(酸性测试比率)   Gn #5zx#l  
  A (24)acquisition 购置   u^|XQWR$:  
  A (25)acquisition accounting 收购会计   K_bF)6"  
  A (26)activity based accounting 作业基础成本计算   G/J5aj[  
  A (27)adjusting events 调整事项   (]^9>3{|  
  A (28)administrative expenses 行政管理费   E< "aUnI  
  A (29)advice note 发货通知   !>Db  
  A (30)amortization 摊销   w o$9$~(  
  A (31)analytical review 分析性检查   $`.7XD}  
  A (32)annual equivalent cost 年度等量成本法   'W3>lAPx!  
  A (33)annual report and accounts 年度报告和报表   *4Y1((1k  
  A (34)appraisal cost 检验成本   m ,,-rC  
  A (35)appropriation account 盈余分配账户   $GNN* WmHw  
  A (36)articles of association 公司章程细则   y/h~oGxy  
  A (37)assets 资产   D3$PvX[f  
  A (38)assets cover 资产保障   kq8:h  
  A (39)asset value per share 每股资产价值   r@f8-!{s2h  
  A (40)associated company 联营公司   %RG kXOgp  
  A (41)attainable standard 可达标准   tm@&f  
S=~[6;G  
 A (42)attributable profit 可归属利润   d5fnJ*a>l  
  A (43)audit 审计   a&6 3[p.<}  
  A (44)audit report 审计报告   O& V}T#8n  
  A (45)auditing standards 审计准则   n'9Wl'  
  A (46)authorized share capital 额定股本   G)]'>m<y  
  A (47)available hours 可用小时   f)l:^/WP+  
  A (48)avoidable costs 可避免成本 UX;?~X  
  B (49)back-to-back loan 易币贷款   Ij` %'/J  
  B (50)backflush accounting 倒退成本计算   d }=fJ  
  B (51)bad debts 坏帐   __teh>MC  
  B (52)bad debts ratio 坏帐比率   O $'# 8  
  B (53)bank charges 银行手续费   X xcY  
  B (54)bank overdraft 银行透支   iagl^(s  
  B (55)bank reconciliation 银行存款调节表   %%)"W n#`  
  B (56)bank statement 银行对账单   ~ P"@^cq  
  B (57)bankruptcy 破产   ~m8".Z"  
  B (58)basis of apportionment 分摊基础   Zy|B~.@<j  
  B (59)batch 批量   9+ nB;vA  
  B (60)batch costing 分批成本计算   C$(US8:{  
  B (61)beta factor B(市场)风险因素   x^Q:U1  
  B (62)bill 账单   aY}:9qBice  
  B (63)bill of exchange 汇票   zflfV!vAg  
  B (64)bill of landing 提单   t6m3lq{  
  B (65)bill of materials 用料预计单   dKTyh:_{  
  B (66)bill payable 应付票据   de1cl<  
  B (67)bill receivable 应收票据   U >w#`Sy[  
  B (68)bin card 存货记录卡   njtz,qt_;G  
  B (69)bonus 红利   ~7+7{9g  
  B (70)book-keeping 薄记   T$%r?p(s  
  B (71)Boston classification 波士顿分类   H C(Vu  
  B (72)breakeven chart 保本图   >lQ@" U  
  B (73)breakeven point 保本点   ;>np2K<`  
  B (74)breaking-down time 复位时间   O B`(,m#  
  B (75)budget 预算   bc=,$  
  B (76)budget center 预算中心   WHeyE3}p  
  B (77)budget cost allowance 预算成本折让   h/5|3  
  B (78)budget manual 预算手册   v_mk{  
  B (79)budget period 预算期间   ^MIF+/bQ  
  B (80)budgetary control 预算控制   cWjb149@)  
  B (81)budgeted capacity 预算生产能力   0gO_dyB  
  B (82)burden 制造费用   m0QE S  
  B (83)business center 经营中心   k>E^FB=  
  B (84)business entity 营业个体   a?jUm.  
  B (85)business unit 经营单位   i)y8MlC{  
 B (86)buy-out management 管理性购买产权   |eykb?j`  
  B (87)by-product 副产品 L#O1 >  
  C (88)called-up share capital 催缴股本   Su?e\7aj  
  C (89)capacity 生产能力   .2"-N5Z  
  C (90)capacity ratios 生产能力比率   N(uHy@  
  C (91)capital 资本   <|Srbs+  
  C (92)capital assets pricing model资本资产计价模式   uonCD8  
  C (93)capital commitment 承诺资本   2?P H||  
  C (94)capital employed 已运用的资本   `ppyCUX  
  C (95)capital expenditure 资本支出   /By:S/[1pL  
  C (96)capital expenditureauthorization 资本支出核准   X)oxNxZ[A  
  C (97)capital expenditure control 资本支出控制   &H8wYs  
  C (98)capital expenditure proposal资本支出申请   ,1/O2aQ%\0  
  C (99)capital funding planning 资本基金筹集计划   '&hz *yk  
  C (100)capital gain 资本收益   #lAC:>s3U  
  C (101)capital investment appraisal资本投资评估   |j$r@  
  C (102)capital maintenance 资本保全   "Vh3hnS~  
  C (103)capital resource planning 资本资源计划   T5nBvSVv'  
  C (104)capital surplus 资本盈余   -V g(aD  
  C (105)capital turnover 资本周转率   4> k"$l/:  
  C (106)card 记录卡   +t*V7nW  
  C (107)cash 现金   U \*]cw  
  C (108)cash account 现金账户   '8%jA$o\g  
  C (109)cash book 现金账薄   OT 0 %p)  
  C (110)cash cow 金牛产品   r$[`A_  
  C (111)cash flow 现金流量   '41'Gn  
  C (112)cash discounted 现金贴现   @$}Ct  
  C (113)cash flow budget 现金流量预算   m)AF9#aT2  
  C (114)cash flow statement 现金流量表   OfG/7pw5%B  
  C (115)cash ledger 现金分类账   88Nx/:#Y*  
  C (116)cash limit 现金限额   8\WV.+  
  C (117)CCA 现时成本会计   E{;F4wT_@  
  C (118)center 中心   [|".j#ZlK  
  C (119)changeover time 变更时间   mR["xDHD  
  C (120)chartered entity 特许经济个体   /H4Z.|@  
  C (121)cheque 支票   {wy{L-X  
  C (122)cheque register 支票登记薄   >{6U1ft):  
  C (123)coin analysis 零钱分类   Y5c,O>T5Y  
  C (124)classification 分类   T:T`M:C.  
  C (125)clock card 工时卡   5(zdM)Y7  
  C (126)code 代码   D:] QBA)C  
  C (127)commitment accounting 承诺确认会计   Su/8P[q_  
  C (128)common cost 共同成本   n6AA%? 5  
  C (129)company limited byguarantee 有限担保责任公司   ?f}?I`S,  
C (130)company limited shares 股份有限公司   s&hJ[$i  
  C (131)competitive position 竞争能力状况   GCf,Gfmr  
  C (132)concept 概念   _(zZrUHB  
  C (133)conglomerate 跨行业企业   M"Dv -#f  
  C (134)consistency concept 一致性概念   LBxmozT  
  C (135)consolidated accounts 合并报表   ?(Se$iTZ  
  C (136)consolidation accounting 合并会计   I i9[[I  
  C (137)consortium 财团   \sMe2OL#z  
  C (138)contingency plan 应急计划   apOXcZ   
  C (139)contingent liabilities 或有负债   D@2L<!\  
  C (140)continuous operation 连续生产   X[<%T}s#  
  C (141)contra 抵消   6k_Uq.<X  
  C (142)contract cost 合同成本   3Ccy %;  
  C (143)contract costing 合同成本计算   kmUL^vF  
  C (144)contribution 贡献毛益   [rkw k\m*  
  C (145)contribution centre 贡献中心   SJB^dI**/d  
  C (146)contribution chart 贡献图   y2W|,=Vd  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   80zpR U"  
  C (148)contribution to salesration 贡献毛益对销售比率   1:JwqbZKJ  
  C (149)control 控制   5U-SIG*  
  C (150)control account 控制帐户   vPz$+&{I  
  C (151)control limits 控制限度   hkb&]XWi[  
  C (152)controllability concept 可控制概念   -MRX@a^1  
  C (153)controllable cost 可控制成本   9X?RJ."J  
  C (154)conversion cost 加工成本   Ptz## o'{5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qnCjNN  
  C (156)corporate appraisal 公司评估   @ ]40xKF  
  C (157)corporate planning 公司计划   Oa2\\I  
  C (158)corporate social reporting 公司社会报告   ZN Vrja*  
  C (159)corporation 股份公司   zauDwV=  
  C (160)cost 成本   br^ A<@,d  
  C (161)cost account 成本帐户   | C^.[)  
  C (162)cost accounting 成本会计   $xT9e  
  C (163)cost accounting manual 成本手册   ]1FLG* sB  
  C (164)cost accounts calendar 成本报表的日历时间   MuJP.]5>`  
  C (165)cost adjustment 成本调整   ua"2nVxK_K  
  C (166)cost allocation 成本分配   uu9IUqEq2  
  C (167)cost apportionment 成本分摊   l?QA;9_R'  
  C (168)cost attribution 成本归属   j]FK.G'  
  C (169)cost audit 成本审计   l\F71pwSI  
  C (170)cost behaviour 成本性态   ,z<1:st]<  
  C (171)cost benefit analysis 成本效益分析   3.@LAF  
  C (172)cost center 成本中心   y XKddD  
  C (173)cost driver 成本动因
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