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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 0~(\lkh*!9  
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  1.audit   审计 9k(*?!\;  
  2.attestation   鉴证 C+X)">/+L  
  3.credibility   可信赖程度 )RpqZe/h4  
  4.audit of financial statements 财务报表审计 6#OL ;Y]_  
  5.agreed-upon procedures 执行商定程序 $'WapxF  
  6.high levels of assurance 高水平保证 ?"5~Wwp.T  
  7.compilation 编制 W?SP .-I  
  8.reliability 可靠性 ./7&_9| <  
  9.relevance 相关性 ;"d?_{>7  
  10.professional skepticism 职业谨慎 "$`wk  
  11.objectivity 客观性 Y\+(rC27  
  12. professional competence 专业胜任能力 % JgRcx  
  13.Senior/CPA-in-charge 项目经理 <O <'1uO,  
  14.audit engagement letter 业务约定书 DBqg_v  
  15.recurring audit 连续审计 TBoM{s=.  
  16.the client 委托人 +a7EsR  
  17.change CPA 更换注册会计 [Ihp\!xqI  
  18.the existing CPA 现任注册会计师 |@T5$Xg]5  
  19.the successor CPA 后任注册会计师 [0mFy) 6  
  20.the preceding CPA前任注册会计师 m1~qaD<DZ$  
  21.issue the audit report 出具审计报告 m_{%tU;N  
  22.expert 专家 NB|RZf9M  
  23.the board of directors 董事会 vjOG?-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [ HC8-N^.}  
  25.assess material misstatement risks评估重大错报风险 { r< (t#  
  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 >%PL_<Vbv  
  27.a general knowledge of —— 初步了解―――的情况 hqhu^.}]  
  28.a more knowledge of—— 进一步了解的情况 T% /xti5$!  
  29.the prior year‘s working papers 以前年度工作底稿 .}L-c>o"o  
  30.minutes of meeting 会议纪要 oTplxF1  
  31.business risks 经营风险 hQd@bN8  
  32.appropriateness 适当性 nG4Uk2>  
  33.accounting estimate 会计估计 0% GqCg  
  34.management representations 管理层声明 p=mCK@  
  35.going concern assumption 持续经营假设 EI?d(K  
  36.audit plan 审计计划 )[@YHE5g  
  37.significant audit areas 重点审计领域 NB!'u) lFD  
  38.error 错误 7G<KrKal  
  39.fraud舞弊 rL !_&|  
  40.modified or additional procedures 修改或追加审计程序 []2$rJZD9  
  41.misappropriation of assets 侵占资产 73^ T*  
  42.transactions without substance 虚假交易 m>Yo 9/XpZ  
  43.unusual pressures 异常压力 F #!@}K8  
  44.the suspected noncompliance 涉嫌存在违法行为 $'J6#Vs  
  45.materialiy 重要性 L&!g33J&  
  46.exceed the materiality level 超过重要性水平 v -|P_O&z  
  47.approach the materiality level 接近重要性水平 Vid{6?7kh  
  48.an acceptably low level 可接受水平 A-Q{*{^#  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `uM0,Z  
  50.misstatements or omissions 错报或漏报 a=:{{\1o  
  51.aggregate 总计 U- *8%>Qp  
  52.subsequent events 期后事项 ^\7 x5gO  
  53.adjust the financial statements 调整财务报表 ?[hy|r6$  
  54.perform additional audit procedures 实施追加的审计程序 (dLE<\E  
  55.audit risk 审计风险 Q}=W>|aE.  
  56.detection risk 检查风险 #Vn>ue+?  
  57.inappropriate audit opinion 不适当的审计意见 Th& W q  
  58.material misstatement 重大的错报 ?'ez.a}  
  59.tolerable misstatement 可容忍错报 =x='<{jtgW  
  60.the acceptable level of detection risk 可接受的检查风险 zDvP7hl  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #TW>'l F  
  62.simall business 小规模企业 m>*A0&??[  
  63.accounting system 会计系统 e@F9'z4  
  64.test of control 控制测试 D<]z.33  
  65.walk-through test 穿行测试 M9[Fx= qY  
  66.communication 沟通 ;gu_ /[P  
  67.flow chart 流程图 &ScADmZP^d  
  68.reperformance of internal control 重新执行 ;3-5U&Axt  
  69.audit evidence 审计证据 2r^|  
  70.substantive procedures 实质性程序 E?m(&O j  
  71.assertions 认定 C2<! .l  
  72.esistence 存在 bO^#RVH  
  73.occurrence 发生 TG~:Cmc  
  74.completeness 完整性 4jfkCU  
  75.rights and obligations 权利和义务 H~^am  
  76.valuation and allocation 计价和分摊 i"p)%q~ z  
  77.cutoff 截止 a= +qR:wT  
  78.accuracy 准确性 D9*GS_K2 t  
  79.classification 分类 ]g2Y/\)a  
  80.inspection 检查 b7^VWX%  
  81.supervision of counting 监盘 s+8 v7ZJ  
  82.observation 观察 pdX%TrM+[:  
  83.confirmation 函证 nb9qVuAGU  
  84.computation 计算 =X'i^ Q  
  85.analytical procedures 分析程序 G'{$$+U^K  
  86.vouch 核对 ^F"Q~ ?D)  
  87.trace 追查 ,W;\6"Iwx'  
  88.audit sampling 审计抽样 >gtKyn]  
  89.error 误差 5zWxI]4d\  
  90.expected error 预期误差 n [H3b}  
  91.population 总体 X>(?  
  92.sampling risk 抽样风险 ! ~u;CMR  
  93.non- sampling risk 非抽样风险 -{dsl|Dl  
  94.sampling unit 抽样单位 (iXo\y`z  
  95.statistical sampling 统计抽样 T0J"Wr>WY  
  96.tolerable error 可容忍误差 7{e0^V,\k  
  97.the risk of under reliance 信赖不足风险 d h#4/Wa,  
  98.the risk of over reliance 信赖过度风险 l8/ tR  
  99.the risk of incorrect rejection 误拒风险 z=J%-Hq>  
  100. the risk of incorrect acceptance 误受风险 D< B/oSy  
  101.working trial balance 试算平衡表 :Y`cgi0vkd  
  102.index and cross-referencing 索引和交叉索引 ~3< Li}W  
  103.cash receipt 现金收入 { K'QE0'x  
  104.cash disbursement 现金支出 [XK Ke  
  105.bank statement 银行对账单 Z6F>SL  
  106.bank reconciliation 银行存款余额调节表 0*o)k6?q3  
  107.balance sheet date 资产负债表日 UE^_SZ  
  108.net realizable value 可变现净值 B:Ec(USe  
  109.storeroom 仓库 5RCZv\Wd&  
  110.sale invoice 销售发票 ?&W1lYY  
  111.price list 价目表 K<'L7>s3lA  
  112.positive confirmation request 积极式询证函 0hnTHlk  
  113.negative confirmation request 消极式询证函 =X6WK7^0  
  114.purchase requisition 请购单 u;rK.3o  
  115.receiving report 验收报告 !{tkv4  
  116.gross margin 毛利 m22M[L(q  
  117.manufacturing overhead 制造费用 , v,mBYaU  
  118.material requisition 领料单 O) NEt  
  119.inventory-taking 存货盘点 STmn%&  
  120.bond certificate 债券 iTJS W  
  121.stock certificate 股票 oace!si  
  122.audit report 审计报告 W&23M26"{  
  123.entity 被审计单位 m2{3j[  
  124.addressee of the audit report 审计报告的收件人 hyq sMkW|  
  125.unqualified opinion 无保留意见 \lwYDPY:  
  126.qualified opinion 保留意见 ug*#rpb  
  127.disclaimer of opinion 无法表示意见 *IL x-D5qr  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   VU6nu4   
  A (2)absorbed overhead 已吸收制造费用 6z3 Yq{1  
  A (3)absorption costing 吸收成本计算 9fp@d  
  A (4)account 账户,报表   v ).V&":  
  A (5)accounting postulate 会计假设   Ba==Ri8$  
  A (6)accounting series release 会计公告文件   Ln/6]CMl  
  A (7)accounting valuation 会计计价   ljg2P5  
  A (8)account sale 承销清单 FRa@T N/Ic  
  A (9)accountability concept 经营责任概念   %H OMX{~}#  
  A (10)accountancy 会计职业   *c'nPa$+|S  
  A (11)accountant 会计师   rF C6"_  
  A (12)accounting 会计   *opf~B_e  
  A (13)agency cost 代理成本   t}r`~AEa!  
  A (14)accounting bases 会计基础   I`Goc!5t  
  A (15)accounting manual 会计手册   xE%1C6~C<  
  A (16)accounting period 会计期间   vowU+Y  
  A (17)accounting policies 会计方针   _cra_(b  
  A (18)accounting rate of return 会计报酬率   :.KN;+tP  
  A (19)accounting reference date 会计参照日   U(#)[S,  
  A (20)accounting reference period 会计参照期间   ;4XvlcGo  
  A (21)accrual concept 应计概念   Sj?u^L8es}  
  A (22)accrual expenses 应计费用   =\CJsS.  
  A (23)acid test ration 速动比率(酸性测试比率)   6b1f ?0  
  A (24)acquisition 购置   242dT/j  
  A (25)acquisition accounting 收购会计   rUZRYF4C  
  A (26)activity based accounting 作业基础成本计算   ).aQ}G wx^  
  A (27)adjusting events 调整事项   Q|40 8EM  
  A (28)administrative expenses 行政管理费   fh~"A`d  
  A (29)advice note 发货通知   5)X;q-  
  A (30)amortization 摊销   VxD_:USIF  
  A (31)analytical review 分析性检查   hT:+x3  
  A (32)annual equivalent cost 年度等量成本法   -"J6 |Y#8  
  A (33)annual report and accounts 年度报告和报表   0ox 8 _l  
  A (34)appraisal cost 检验成本   ~3k& =3d]  
  A (35)appropriation account 盈余分配账户   OU)~ 02|\  
  A (36)articles of association 公司章程细则   !<9sOvka{  
  A (37)assets 资产   1 o<l;:  
  A (38)assets cover 资产保障   CNwYQe-i  
  A (39)asset value per share 每股资产价值   / S  
  A (40)associated company 联营公司   b~F(2[o  
  A (41)attainable standard 可达标准   Z9cg,#(D  
 ut6M$d4  
 A (42)attributable profit 可归属利润   Q\(VQ1c  
  A (43)audit 审计   a& >(*PQ  
  A (44)audit report 审计报告   =gI;%M\'  
  A (45)auditing standards 审计准则   hw[jVx  
  A (46)authorized share capital 额定股本   \QF\Bh  
  A (47)available hours 可用小时   Hx;ij?  
  A (48)avoidable costs 可避免成本  ?39B(T  
  B (49)back-to-back loan 易币贷款   9o-fI@9  
  B (50)backflush accounting 倒退成本计算   t;BvKH77  
  B (51)bad debts 坏帐   q^{Z"ifL  
  B (52)bad debts ratio 坏帐比率   ?f1PQ  
  B (53)bank charges 银行手续费   BR8W8nRb  
  B (54)bank overdraft 银行透支   gH87e  
  B (55)bank reconciliation 银行存款调节表   mKWfRx*UdG  
  B (56)bank statement 银行对账单   J?/.|Y]e  
  B (57)bankruptcy 破产   uP,{yna(  
  B (58)basis of apportionment 分摊基础   ml7nt 0{  
  B (59)batch 批量   Izrf42 >k  
  B (60)batch costing 分批成本计算   D>& ;K{!  
  B (61)beta factor B(市场)风险因素   V,,/}f '  
  B (62)bill 账单   u Qy5t:!  
  B (63)bill of exchange 汇票   -ya0!D  
  B (64)bill of landing 提单   $`q8-+ {  
  B (65)bill of materials 用料预计单   h& |wqna  
  B (66)bill payable 应付票据   l!2hwRR  
  B (67)bill receivable 应收票据   T';<;6J**  
  B (68)bin card 存货记录卡   \Ol3kx|  
  B (69)bonus 红利   "BB#[@  
  B (70)book-keeping 薄记    ESOuDD2<  
  B (71)Boston classification 波士顿分类   _=0;5OrK1X  
  B (72)breakeven chart 保本图   qX'w}nJ}H}  
  B (73)breakeven point 保本点   w)bLdQ  
  B (74)breaking-down time 复位时间   K`.wj8zGY  
  B (75)budget 预算   p%304oP6  
  B (76)budget center 预算中心   wn* z*  
  B (77)budget cost allowance 预算成本折让   YT;b$>1v  
  B (78)budget manual 预算手册   jRz2l`~7#  
  B (79)budget period 预算期间   [BS3y`c  
  B (80)budgetary control 预算控制   g*UI~rp  
  B (81)budgeted capacity 预算生产能力   j!r 4p,  
  B (82)burden 制造费用   Ks&~VU  
  B (83)business center 经营中心   ?sl 7C gl  
  B (84)business entity 营业个体   U\S%Jq*  
  B (85)business unit 经营单位   1j*I`xZ  
 B (86)buy-out management 管理性购买产权   s PNX)  
  B (87)by-product 副产品 4-q7o]%5<  
  C (88)called-up share capital 催缴股本   7I;Give{  
  C (89)capacity 生产能力   W(*:8}m,p  
  C (90)capacity ratios 生产能力比率   .%+`e  
  C (91)capital 资本   Oq{&hH/'}  
  C (92)capital assets pricing model资本资产计价模式   u>;#.N/  
  C (93)capital commitment 承诺资本   RL>Nl ow  
  C (94)capital employed 已运用的资本   od>DSn3 T  
  C (95)capital expenditure 资本支出   )Q 8T`Tly  
  C (96)capital expenditureauthorization 资本支出核准   .vRLK  
  C (97)capital expenditure control 资本支出控制   STgl{#  
  C (98)capital expenditure proposal资本支出申请   8$avPD3jx  
  C (99)capital funding planning 资本基金筹集计划   v _Bu  
  C (100)capital gain 资本收益   dN>XZv  
  C (101)capital investment appraisal资本投资评估   UTQ$sg|7p  
  C (102)capital maintenance 资本保全   ie$QKoE  
  C (103)capital resource planning 资本资源计划   Du>dTi~  
  C (104)capital surplus 资本盈余   Gy[;yLnX  
  C (105)capital turnover 资本周转率   5YIi O7@4  
  C (106)card 记录卡   zypZ3g{vz  
  C (107)cash 现金   x8p#WB  
  C (108)cash account 现金账户   ssW+'GD  
  C (109)cash book 现金账薄   puS'9Lpp  
  C (110)cash cow 金牛产品   <\x/Y$jm0n  
  C (111)cash flow 现金流量   ToJV.AdfT  
  C (112)cash discounted 现金贴现   rtDm<aUh  
  C (113)cash flow budget 现金流量预算   @f0~a  
  C (114)cash flow statement 现金流量表   z Q NL){  
  C (115)cash ledger 现金分类账   )rD] y2^<  
  C (116)cash limit 现金限额   / /qTMxn  
  C (117)CCA 现时成本会计   Oa~t&s  
  C (118)center 中心   0CY_nn#3  
  C (119)changeover time 变更时间   P0$q{ j  
  C (120)chartered entity 特许经济个体   sSOI5W3A  
  C (121)cheque 支票   ?/"@WP9  
  C (122)cheque register 支票登记薄   ?n/:1LN,  
  C (123)coin analysis 零钱分类   f(DGC2R <  
  C (124)classification 分类   +3vK=d_Va  
  C (125)clock card 工时卡   Ig1cf9 :  
  C (126)code 代码   yY*OAC  
  C (127)commitment accounting 承诺确认会计   BZ1@?3  
  C (128)common cost 共同成本   '#t"^E2$  
  C (129)company limited byguarantee 有限担保责任公司   V~5vVY_HG&  
C (130)company limited shares 股份有限公司   aEX;yy*  
  C (131)competitive position 竞争能力状况   [7]p\' j  
  C (132)concept 概念   Kv+E"2d  
  C (133)conglomerate 跨行业企业   =KNg "|  
  C (134)consistency concept 一致性概念   D>c%5 h  
  C (135)consolidated accounts 合并报表   k(\HAIW  
  C (136)consolidation accounting 合并会计   oypq3V=5  
  C (137)consortium 财团   y VQ qz  
  C (138)contingency plan 应急计划   }K;@$B6,@  
  C (139)contingent liabilities 或有负债   >U"f1q*$  
  C (140)continuous operation 连续生产   -9-%_=6  
  C (141)contra 抵消   jL 8&  
  C (142)contract cost 合同成本   )aqu f<u@  
  C (143)contract costing 合同成本计算   \WouTn  
  C (144)contribution 贡献毛益   j]J2,J  
  C (145)contribution centre 贡献中心   X =S;8=N  
  C (146)contribution chart 贡献图   6luCi$bL  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "eI-Y`O,  
  C (148)contribution to salesration 贡献毛益对销售比率   hr@KWE`  
  C (149)control 控制   >?M:oUVDU  
  C (150)control account 控制帐户   7H[ #  
  C (151)control limits 控制限度   P>L-,R(7e  
  C (152)controllability concept 可控制概念   yhQo1e>  
  C (153)controllable cost 可控制成本   UOF5&>MLb  
  C (154)conversion cost 加工成本   Ym& _IOx  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <3HW!7Ad1  
  C (156)corporate appraisal 公司评估   ]S,I}NP  
  C (157)corporate planning 公司计划   }?*:uf  
  C (158)corporate social reporting 公司社会报告   ErB6fl  
  C (159)corporation 股份公司   /RmLV  
  C (160)cost 成本   6$SsdT|8B  
  C (161)cost account 成本帐户   z2! NBOv  
  C (162)cost accounting 成本会计   &#.XLe\y  
  C (163)cost accounting manual 成本手册   w \0=L=J  
  C (164)cost accounts calendar 成本报表的日历时间   L4.yrA-]C%  
  C (165)cost adjustment 成本调整   @Z@yI2#e  
  C (166)cost allocation 成本分配   j@UW[,UI  
  C (167)cost apportionment 成本分摊   QwOQS %  
  C (168)cost attribution 成本归属   sF_.9G)S0  
  C (169)cost audit 成本审计   ,PRM(n-  
  C (170)cost behaviour 成本性态   ^fnRzX  
  C (171)cost benefit analysis 成本效益分析   ?ZlwRjB\  
  C (172)cost center 成本中心   X~GZI*P  
  C (173)cost driver 成本动因
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