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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 A)Rh Bi  
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  1.audit   审计  K V  
  2.attestation   鉴证 'KT(;Vof  
  3.credibility   可信赖程度 "Nz@jv?  
  4.audit of financial statements 财务报表审计 Bu+?N%CBi  
  5.agreed-upon procedures 执行商定程序 ;*ULrX4[  
  6.high levels of assurance 高水平保证 ^4'!B +}F  
  7.compilation 编制 TJ_6:;4,|_  
  8.reliability 可靠性 p=zTY7L  
  9.relevance 相关性  WK@<#  
  10.professional skepticism 职业谨慎 ^]~!:Ej0  
  11.objectivity 客观性 ET 0(/Zz  
  12. professional competence 专业胜任能力 Li$2 Gpc/  
  13.Senior/CPA-in-charge 项目经理 5h Dy62PRr  
  14.audit engagement letter 业务约定书 U0srwt97S  
  15.recurring audit 连续审计 m~fDDQs  
  16.the client 委托人 '5~l{3Lw  
  17.change CPA 更换注册会计 hE$3l+  
  18.the existing CPA 现任注册会计师 x25zk4-  
  19.the successor CPA 后任注册会计师 @A(jo32  
  20.the preceding CPA前任注册会计师 P=\Hi.]%  
  21.issue the audit report 出具审计报告 ?r5a*  
  22.expert 专家 5zkj ;?s  
  23.the board of directors 董事会 xU}J6 Tv  
  24.knowledge of the entity‘ s business 了解被审计单位情况 bNiJ"k<pN  
  25.assess material misstatement risks评估重大错报风险 IN;9p w  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KrHKM3<  
  27.a general knowledge of —— 初步了解―――的情况 KaH e(  
  28.a more knowledge of—— 进一步了解的情况 @Y>PtA&w*  
  29.the prior year‘s working papers 以前年度工作底稿 <*-8E(a  
  30.minutes of meeting 会议纪要 mV)t  
  31.business risks 经营风险 v&3 " (fp  
  32.appropriateness 适当性 t)g %9 k^  
  33.accounting estimate 会计估计 %+;l|Z{Uf  
  34.management representations 管理层声明 \pTv;(  
  35.going concern assumption 持续经营假设 dK,=9DQy5  
  36.audit plan 审计计划 |"9vq<`  
  37.significant audit areas 重点审计领域 &0"*.:J9  
  38.error 错误 R rYNtc  
  39.fraud舞弊 m_BpY9c]5  
  40.modified or additional procedures 修改或追加审计程序 HDKY7Yr  
  41.misappropriation of assets 侵占资产 rc~)%M<[2  
  42.transactions without substance 虚假交易 -S&9"=v  
  43.unusual pressures 异常压力 QnS#"hc\a  
  44.the suspected noncompliance 涉嫌存在违法行为 o@]n<ZYo  
  45.materialiy 重要性 {?EmO+![}  
  46.exceed the materiality level 超过重要性水平 /C5py&#-I  
  47.approach the materiality level 接近重要性水平 _`0DO4IU  
  48.an acceptably low level 可接受水平 UQ7La 7"  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Y9vVi]4  
  50.misstatements or omissions 错报或漏报 s {V&vRr  
  51.aggregate 总计 e7\gd\  
  52.subsequent events 期后事项 P4c3kO0  
  53.adjust the financial statements 调整财务报表 D/%v/mpj$  
  54.perform additional audit procedures 实施追加的审计程序 s*Z yr%R  
  55.audit risk 审计风险 ~ b66 ;  
  56.detection risk 检查风险 (n jTS+?  
  57.inappropriate audit opinion 不适当的审计意见 ua &uR7  
  58.material misstatement 重大的错报 5 wN)N~JE  
  59.tolerable misstatement 可容忍错报 burSb:JF  
  60.the acceptable level of detection risk 可接受的检查风险 m qUDve(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e^\#DDm  
  62.simall business 小规模企业 ,# .12Q!  
  63.accounting system 会计系统 zb02\xvf  
  64.test of control 控制测试 Gl45HyY_  
  65.walk-through test 穿行测试 QtW e,+WWV  
  66.communication 沟通 $=^}J 6  
  67.flow chart 流程图 .h4Z\R`  
  68.reperformance of internal control 重新执行 E?|NYu#I6  
  69.audit evidence 审计证据 ="%887e  
  70.substantive procedures 实质性程序 "{H{-`Ni  
  71.assertions 认定 ) =x4+)9  
  72.esistence 存在 R\#5;W^  
  73.occurrence 发生 Gv }  
  74.completeness 完整性 sCQV-%9  
  75.rights and obligations 权利和义务 W_Y56@7e  
  76.valuation and allocation 计价和分摊 nmE H/a  
  77.cutoff 截止 kApDD[ N  
  78.accuracy 准确性 v$(Z}Hg  
  79.classification 分类 /d Ua  
  80.inspection 检查 >TawJ"q-6R  
  81.supervision of counting 监盘 {.o4U0+  
  82.observation 观察 In!^+j  
  83.confirmation 函证 48G^$T{  
  84.computation 计算 &G\C[L  
  85.analytical procedures 分析程序 @ptrF pSL  
  86.vouch 核对 +u\w4byl  
  87.trace 追查 w-v8 P`V  
  88.audit sampling 审计抽样 5xNOIOpDB  
  89.error 误差 YZnFU( j  
  90.expected error 预期误差 DZb0'+jQ  
  91.population 总体 m6 xbO  
  92.sampling risk 抽样风险 }XpZgd$  
  93.non- sampling risk 非抽样风险 ;G"!y<F  
  94.sampling unit 抽样单位 mRGr+m  
  95.statistical sampling 统计抽样 HL>l.IG?  
  96.tolerable error 可容忍误差 een62-`  
  97.the risk of under reliance 信赖不足风险 8. +f@wv  
  98.the risk of over reliance 信赖过度风险 Tkp"mT v?<  
  99.the risk of incorrect rejection 误拒风险 C$LRX7Z`o  
  100. the risk of incorrect acceptance 误受风险 wnLpf  
  101.working trial balance 试算平衡表  dBN:  
  102.index and cross-referencing 索引和交叉索引 BrzTOkeyG  
  103.cash receipt 现金收入 r( wtuD23q  
  104.cash disbursement 现金支出 YWV)C?5x&  
  105.bank statement 银行对账单 ?G]yU  
  106.bank reconciliation 银行存款余额调节表 EKsOj&ZiJ  
  107.balance sheet date 资产负债表日 ^r7KEeVD  
  108.net realizable value 可变现净值 Tgi7RAY  
  109.storeroom 仓库 %.\+j,G7  
  110.sale invoice 销售发票 =>A}eR1Y   
  111.price list 价目表 _@y9=e  
  112.positive confirmation request 积极式询证函 p_apVm\t_  
  113.negative confirmation request 消极式询证函 Nr]guC?rE  
  114.purchase requisition 请购单 ATmyoN2@>  
  115.receiving report 验收报告 j-FMWEp  
  116.gross margin 毛利 $,I@c"m{  
  117.manufacturing overhead 制造费用 ,MHF  
  118.material requisition 领料单 0X yPG  
  119.inventory-taking 存货盘点 \lDh"  
  120.bond certificate 债券 [W <j  
  121.stock certificate 股票 Jk{v (W#  
  122.audit report 审计报告 i-dosY`81  
  123.entity 被审计单位 5,|{|/  
  124.addressee of the audit report 审计报告的收件人 NPa4I7`A  
  125.unqualified opinion 无保留意见 7nW <kA  
  126.qualified opinion 保留意见 v6=X]Ji{YA  
  127.disclaimer of opinion 无法表示意见 Lc-Wf zT  
  128.adverse opinion 否定意见
nU#K=e =W  
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A (1)ABC 作业基础成本计算   X "HVK+  
  A (2)absorbed overhead 已吸收制造费用 0YoV`D,U  
  A (3)absorption costing 吸收成本计算 j[t2Bp  
  A (4)account 账户,报表   @|'9nPern  
  A (5)accounting postulate 会计假设   PBiA/dG[;  
  A (6)accounting series release 会计公告文件   n4H'FZ  
  A (7)accounting valuation 会计计价   -G=.3 bux  
  A (8)account sale 承销清单 g(Oor6Pp  
  A (9)accountability concept 经营责任概念   b1."mT!p  
  A (10)accountancy 会计职业   a^O>i#i  
  A (11)accountant 会计师   8e`HXU(A  
  A (12)accounting 会计   p2+K-/}ApP  
  A (13)agency cost 代理成本   1h)K3 cC  
  A (14)accounting bases 会计基础   nKTi"2dm  
  A (15)accounting manual 会计手册   " Z dI~  
  A (16)accounting period 会计期间   1$m{)Io2(  
  A (17)accounting policies 会计方针   Rdj^k^V+a1  
  A (18)accounting rate of return 会计报酬率   sULsUt#  
  A (19)accounting reference date 会计参照日   a,fcR <  
  A (20)accounting reference period 会计参照期间   F2)KAIl  
  A (21)accrual concept 应计概念   8N<m V^|}  
  A (22)accrual expenses 应计费用   ,hT**(W  
  A (23)acid test ration 速动比率(酸性测试比率)   AOTtAV_e  
  A (24)acquisition 购置   : 'jVA  
  A (25)acquisition accounting 收购会计   'Ir   
  A (26)activity based accounting 作业基础成本计算   9p4SxMMO  
  A (27)adjusting events 调整事项   4 .(5m\s!  
  A (28)administrative expenses 行政管理费   ,bB} lU)  
  A (29)advice note 发货通知   YnCuF 0>  
  A (30)amortization 摊销   "tA.`*  
  A (31)analytical review 分析性检查   6G_{N.{(  
  A (32)annual equivalent cost 年度等量成本法   <v\x<ul 6  
  A (33)annual report and accounts 年度报告和报表   v Et+^3=  
  A (34)appraisal cost 检验成本   dLR[<@E  
  A (35)appropriation account 盈余分配账户   n# FkgXP$  
  A (36)articles of association 公司章程细则   ;L%\[H>G  
  A (37)assets 资产   '3E25BsL  
  A (38)assets cover 资产保障   D>-Pv-f/  
  A (39)asset value per share 每股资产价值   8CvNcO;H0  
  A (40)associated company 联营公司   t0^)Q$  
  A (41)attainable standard 可达标准   QlH[_Pi  
?]TtUoY=)F  
 A (42)attributable profit 可归属利润   'BVI^H4  
  A (43)audit 审计   0 r;tI"  
  A (44)audit report 审计报告    (8 /&  
  A (45)auditing standards 审计准则   7Q&S [])  
  A (46)authorized share capital 额定股本   'loko#6  
  A (47)available hours 可用小时   WO^]bR  
  A (48)avoidable costs 可避免成本 O8LIKD_I[  
  B (49)back-to-back loan 易币贷款   eX0 [C0#  
  B (50)backflush accounting 倒退成本计算   0]GenT"   
  B (51)bad debts 坏帐   [Qqs s8a  
  B (52)bad debts ratio 坏帐比率   IhK%.B{dZ  
  B (53)bank charges 银行手续费   98UI]? 4  
  B (54)bank overdraft 银行透支   8>X]wA6q  
  B (55)bank reconciliation 银行存款调节表   H8Z|gq1r  
  B (56)bank statement 银行对账单   7--E$ !9O,  
  B (57)bankruptcy 破产   v,iq,p)&  
  B (58)basis of apportionment 分摊基础   EKmn@S-&P  
  B (59)batch 批量   K>-01AGHL  
  B (60)batch costing 分批成本计算   e8z?) 4T  
  B (61)beta factor B(市场)风险因素   v <| iN#  
  B (62)bill 账单   *I k/Vu%;  
  B (63)bill of exchange 汇票   H*",'`|-  
  B (64)bill of landing 提单   W!* P  
  B (65)bill of materials 用料预计单   ~O3VX75f  
  B (66)bill payable 应付票据   5/HkhT yj  
  B (67)bill receivable 应收票据   ]BmnE#n&  
  B (68)bin card 存货记录卡   DMKtTt[}  
  B (69)bonus 红利   >;fn,9w  
  B (70)book-keeping 薄记   Hi g.` P  
  B (71)Boston classification 波士顿分类   R~RE21kAc  
  B (72)breakeven chart 保本图   58o&Dv6?  
  B (73)breakeven point 保本点   D\pX@Sx,v[  
  B (74)breaking-down time 复位时间   Z07n>|WF-  
  B (75)budget 预算   :y_] JL;w  
  B (76)budget center 预算中心   Lu4>C2{  
  B (77)budget cost allowance 预算成本折让   bPuO~#iN~  
  B (78)budget manual 预算手册   M L7vP  
  B (79)budget period 预算期间   )6px5Vwz  
  B (80)budgetary control 预算控制   ~/2OK!M  
  B (81)budgeted capacity 预算生产能力   0J;Qpi!u2v  
  B (82)burden 制造费用   GB)< 5I  
  B (83)business center 经营中心   V&lx0Dy  
  B (84)business entity 营业个体   U8 <C4  
  B (85)business unit 经营单位   Z55C4F5v  
 B (86)buy-out management 管理性购买产权   1_M}Dc+J  
  B (87)by-product 副产品 <s'0<e!./t  
  C (88)called-up share capital 催缴股本   GX*9R>  
  C (89)capacity 生产能力   pLMaXX~4_  
  C (90)capacity ratios 生产能力比率   YuoIhT  
  C (91)capital 资本   7{NH;U t  
  C (92)capital assets pricing model资本资产计价模式   RE08\gNIt  
  C (93)capital commitment 承诺资本   "2PT]!  
  C (94)capital employed 已运用的资本   Cli:;yi&n  
  C (95)capital expenditure 资本支出   9 {IDw   
  C (96)capital expenditureauthorization 资本支出核准   KNOVb=# f_  
  C (97)capital expenditure control 资本支出控制   #jPn7  
  C (98)capital expenditure proposal资本支出申请   BUyKiMW49  
  C (99)capital funding planning 资本基金筹集计划   bE3mOml  
  C (100)capital gain 资本收益   ^RYq !l$  
  C (101)capital investment appraisal资本投资评估   EWOa2^%}Z\  
  C (102)capital maintenance 资本保全   Xu|2@?l9  
  C (103)capital resource planning 资本资源计划   {~XnmBs  
  C (104)capital surplus 资本盈余   F]s:`4  
  C (105)capital turnover 资本周转率   x]t$Zb/Uxa  
  C (106)card 记录卡   B_XX)y%V  
  C (107)cash 现金   u hB V)Qg  
  C (108)cash account 现金账户   A-YW!BT4  
  C (109)cash book 现金账薄   :Vw{ l B  
  C (110)cash cow 金牛产品   F#.ph?W  
  C (111)cash flow 现金流量   8uA!Vrp3  
  C (112)cash discounted 现金贴现   #WAX&<m  
  C (113)cash flow budget 现金流量预算   g~76c.u-  
  C (114)cash flow statement 现金流量表   z8xBq%97us  
  C (115)cash ledger 现金分类账   1had8K-  
  C (116)cash limit 现金限额   s3 VD6xi7  
  C (117)CCA 现时成本会计   @\W-=YKLg  
  C (118)center 中心   D/hq~- g  
  C (119)changeover time 变更时间   `Io #440;  
  C (120)chartered entity 特许经济个体   d;{k,rP6  
  C (121)cheque 支票   Bi>]s%zp  
  C (122)cheque register 支票登记薄   V~do6[(  
  C (123)coin analysis 零钱分类   f85~[3 J  
  C (124)classification 分类   ^$[ iLX  
  C (125)clock card 工时卡   }^^c/w_  
  C (126)code 代码   ?F*I2rt#  
  C (127)commitment accounting 承诺确认会计   )c532 y  
  C (128)common cost 共同成本   Ei=rBi  
  C (129)company limited byguarantee 有限担保责任公司   "akAGa!V+  
C (130)company limited shares 股份有限公司   d$Y_vX<  
  C (131)competitive position 竞争能力状况   kU.@HJ[@j  
  C (132)concept 概念   PX`xr1o  
  C (133)conglomerate 跨行业企业   dXsD%sG @  
  C (134)consistency concept 一致性概念   L$y~\1-  
  C (135)consolidated accounts 合并报表   _/Ay$l;F  
  C (136)consolidation accounting 合并会计   0 ?O_]SD  
  C (137)consortium 财团   MZ~N}y  
  C (138)contingency plan 应急计划   YGRb|P-  
  C (139)contingent liabilities 或有负债   g1(5QWb  
  C (140)continuous operation 连续生产   >P//]nn  
  C (141)contra 抵消   ?TI]0)  
  C (142)contract cost 合同成本   `7[!bCl  
  C (143)contract costing 合同成本计算   0|8cSE< i  
  C (144)contribution 贡献毛益   <qEBF`XP=  
  C (145)contribution centre 贡献中心   9~jS_Y)"  
  C (146)contribution chart 贡献图   /vu]ch  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   W>: MK-_ J  
  C (148)contribution to salesration 贡献毛益对销售比率   DfVJ~,x~  
  C (149)control 控制   Mc$rsqDz  
  C (150)control account 控制帐户   5".bM8o  
  C (151)control limits 控制限度   2<:dA >1  
  C (152)controllability concept 可控制概念   c;zk {dP   
  C (153)controllable cost 可控制成本   w\{#nrhYU  
  C (154)conversion cost 加工成本   XL'\$f  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -Kcjnl92i  
  C (156)corporate appraisal 公司评估   {L [   
  C (157)corporate planning 公司计划   !!w(`kmn1  
  C (158)corporate social reporting 公司社会报告   F/3L^k]  
  C (159)corporation 股份公司   S(CVkCP  
  C (160)cost 成本   $`lm]} {&  
  C (161)cost account 成本帐户   2A9crL $  
  C (162)cost accounting 成本会计   # s7e/GdKb  
  C (163)cost accounting manual 成本手册   %~,Fe7#p  
  C (164)cost accounts calendar 成本报表的日历时间   mIqm/5  
  C (165)cost adjustment 成本调整   };<?W){!H  
  C (166)cost allocation 成本分配   oXN(S:ZF  
  C (167)cost apportionment 成本分摊   N">#fYix  
  C (168)cost attribution 成本归属   8si{|*;hL  
  C (169)cost audit 成本审计   #M5d,%?+#[  
  C (170)cost behaviour 成本性态   kk4+>mk  
  C (171)cost benefit analysis 成本效益分析   :"H? phk  
  C (172)cost center 成本中心   k 8%@PC$  
  C (173)cost driver 成本动因
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