ACCA詞匯表.doc

序號 英語漢語1 ability to perform the work 履行職責(zé)的工作能力 2 acceptance procedures 承接業(yè)務(wù)的程序 3 accountability 經(jīng)管責(zé)任 4 accounting estimate 會計估計 5 accounts receivable listing 應(yīng)收帳款名單6 accounts receivable 應(yīng)收賬款 7 accruals listing 應(yīng)計項目名單8 accruals 應(yīng)計項目 9 accuracy 準(zhǔn)確性 10 adverse opinion 否定意見 11 aged analysis 帳齡分析法 12 agents 代理人 13 agreed-upon procedures 商定程序?qū)彶?14 analysis of errors 分析錯誤 15 anomalous error 不正常的錯誤 16 appointment ethics 任命（職業(yè)道德） 17 appointment 任命 18 associated firms 聯(lián)合企業(yè) 19 association of chartered certified accounts(acca) 注冊會計師(acca) 20 assurance engagement 承擔(dān)鑒證業(yè)務(wù) 21 assurance 鑒證 22 audit 審計,審核,核數(shù) 23 audit acceptance 接受審計 24 audit approach 審計方法 25 audit committee 審計委員會,審計小組 26 ahudit engagement 審計業(yè)務(wù)約定書 27 audit evaluation 審計評價 28 audit evidence 審計證據(jù) 29 audit plan 審計計劃 30 audit program 審計程序 31 audit report as a means of communication 審計報告（交流方式） 32 audit report 審計報告 33 audit risk 審計風(fēng)險 34 audit sampling 審計抽樣 35 audit staffing 審計工作人員 36 audit timing 審計及時 37 audit trail 審計線索 38 auditing standards 審計準(zhǔn)則 39 auditors duty of care 審計職業(yè)審慎性 40 auditors report 審計報告 41 authority attached to isas 遵循isa（國際審計準(zhǔn)則） 42 automated working papers （電腦）自動生產(chǎn)的工作底稿 43 bad debts 壞賬 44 bank 銀行 45 bank reconciliation 銀行對賬單,余額調(diào)節(jié)表 46 beneficial interests 收益權(quán) 47 best value 最好的價值 48 business risk 經(jīng)營風(fēng)險 49 cadbury committee cadbury 委員會 50 cash count 現(xiàn)金盤點 51 cash system 現(xiàn)金循環(huán) 52 changes in nature of engagement 改變債務(wù)的性質(zhì)上 53 charges and commitments 費用和傭金 54 charities 慈善團(tuán)體 56 chronology of an audit 審計的年表 57 cis application controls cis 應(yīng)用控制 58 cis environments stand-alone microcomputers cis 環(huán)境單機(jī)微型計算器 59 client screening 顧客甄別 60 closely connected 緊密聯(lián)系 61 clubs 俱樂部 62 communications between auditors and management 在審計員和管理者間溝通 63 communications on internal control 內(nèi)部控制上的溝通 64 companies act 公司法 65 comparative financial statements 比較財務(wù)報表 66 comparatives 比較的 67 competence 能力 68 compilation engagement 承接編制（業(yè)務(wù)） 69 completeness 完整性 70 completion of the audit 審計終結(jié) 71 compliance with accounting regulations 符合會計規(guī)則 72 computers assisted audit techniques (caats) 計算器援助的審計技術(shù) (caats) 73 confidence 信任 74 confidentiality 保密性 75 confirmation of accounts receivable 應(yīng)收帳款詢證函 76 conflict of interest 利益沖突 77 constructive obligation 工程應(yīng)付款 78 contingent asset 或有資產(chǎn) 79 contingent liability 或有負(fù)債 80 control environment控制環(huán)境 81 control procedures 控制程序 82 control risk 控制風(fēng)險 83 controversy 爭論 84 corporate governance 公司治理 85 corresponding figures 相關(guān)的數(shù)值 86 cost of conversion 轉(zhuǎn)換成本,加工成本 87 cost 成本 88 courtesy 優(yōu)待 89 creditors 債權(quán)人 90 current audit files 本期審計檔案 91 database management system (dbms) 數(shù)據(jù)庫管理制度 (數(shù)據(jù)管理系統(tǒng)) 92 date of report 報告的日期 93 depreciation 折舊 94 design of the sample （抽樣）樣品的選取 95 detection risk 檢查風(fēng)險 96 direct verification approach 直接核查法 97 directional testing 有方向的抽查 98 directors emoluments 董事酬金 99 directors serve contracts 董事服務(wù)合約 100 disagreement with management 與經(jīng)營管理者意見不一致 101 disclaimer ofopinion 拒絕表示意見 102 distributions 分銷,分派，分配103 documentation of understanding and assessment of control risk 控制風(fēng)險評估的文件編集 104 documenting the audit process 審計程序的審計文檔 105 due care 應(yīng)有關(guān)注 106 due skill and care 應(yīng)有的技能和謹(jǐn)慎 107 economy 經(jīng)濟(jì) 108 education 教育 109 effectiveness 效用,效果 110 efficiency 效益,效率 111 eligibility / ineligibility合格、資格 / 無資格 112 emphasis of matter 強(qiáng)調(diào)某事項 114 engagement letter業(yè)務(wù)約定書 115 error錯誤 116 evaluating of results of audit procedures 審計程序結(jié)果的評估 117 examinations 檢查 118 existence 存在性 119 expectations 期望差距 120 expected error 預(yù)期的錯誤 121 experience經(jīng)驗 122 expert 專家 123 external audit 獨立審計 124 external review reports 外部復(fù)核報告 125 fair 公正 126 fee negotiation 費用談判 127 final assessment of control risk 控制風(fēng)險的最終評定 128 final audit 期末審計 129 financial statement assertions 財政報告公布130 financial 財務(wù) 131 finished goods 產(chǎn)成品 132 flowcharts 流程圖 133 fraud and error 舞弊 134 fraud 欺詐 135 fundamental principles 基本原理 136 general cis controls 一般的 cis 控制 137 general reports to mangement對管理者的一般報告 138 going concern assumption 持續(xù)經(jīng)營假設(shè) 139 going concern 持續(xù)經(jīng)營 140 goods on sale or return 待出售或者退回商品 141 goodwill 商譽(yù) 142 governance 統(tǒng)治 143 greenbury committee greenbury 委員會 144 guidance for internal auditors 內(nèi)部審計員執(zhí)業(yè)指南 145 hampel committee hampel 委員會 146 haphazard selection 隨意選擇 147 hospitality 款待 148 human resources 人力資源 149 iaps 1000 inter-bank confirmation procedures iaps 1000銀行詢證程序 150 iaps 1001 cis environments-stand-alone microcomputers iaps 1001 cis 環(huán)境-單機(jī)微型計算器 151 iaps 1002 cis environments-on-line computer systems iaps 1002 cis 環(huán)境-(與主機(jī))聯(lián)機(jī)計算器系統(tǒng) 152 iaps 1003 cis environments-database systems iaps 1003 cis 環(huán)境- 數(shù)據(jù)庫系統(tǒng) 153 iaps 1005 the special considerations in the audit of small entities iaps 1005小企業(yè)審計中的特別考慮 154 ias 2 inventories ias 2庫存 155 ias 10events after the balance sheet date 資產(chǎn)負(fù)債表日后事項156 ifacs code of ethics for professional accountants ifacs職業(yè)會計的師道德準(zhǔn)則 157 income tax 所得稅 158 incoming auditors 對收入進(jìn)行審計的審計員 159 independent estimate 獨立估計 160 ineligible for appointment 無資格被任命 161 information technology 信息技術(shù) 162 inherent risk 固有風(fēng)險 164 insurance 保險 165 intangibles 無形 166 integrity 完整性 167 interim audit 中期審計 168 internal auditing 內(nèi)部審計 169 internal auditors 內(nèi)部審計師 170 internal control evaluation questionnaires (iceqs) 內(nèi)部控制評價調(diào)查表（問卷） 171 internal control questionnaires (icqs)內(nèi)部控制調(diào)查表 172 internal control system 內(nèi)部控制系統(tǒng) 173 internal review assignment 內(nèi)部審計的委派174 international audit and assurance standards board (iaasb) 國際審計和鑒證準(zhǔn)則委員會 (iaasb) 175 international auditing practice statements (iapss) 國際審計實務(wù)聲明 (iapss) 176 international federation of accountants (ifac) 國際會計師聯(lián)合會 (ifac) 177 inventory system 盤存制度 178 inventory valuation 存貨估價 179 isa 230 documentation 230審計文檔180 isa 240 fraud and error 240 欺詐和錯誤 181 isa 250 consideration of law and regulations 250 法律法規(guī)的考慮 182 isa 260 communications of audit matters with those charge governance 260 與高官的審計事項溝通 183 isa 300 planning 300 審計計劃184 isa 310 knowledge of the business 310 對企業(yè)的了解 185 isa 320 audit materiality 320審計重要性 186 isa 400 accounting and internal control 400 會計和內(nèi)部控制 187 isa 402 auditconsiderations relating to entities using service organisations 402 企業(yè)外聘服務(wù)機(jī)構(gòu)的審計考慮 188 isa 500 audit evidence 500審計證據(jù) 189 isa 501 audit evidence-additional considerations for specific items 501審計證據(jù)-特殊情況的特殊考慮 190 isa 510 external confirmations 510外部詢證 191 isa 520 analytical procedures 520分析性復(fù)核程序 192 isa 530 audit sampling 530審計抽樣 193 isa 540 audit of accounting estimates 540會計估計的審計194 isa 560 subsequent events 560期后事項 195 isa 580 management representations 580管理當(dāng)局聲明書 196 isa 610 considering the work of internal auditing 610 內(nèi)部審計的考慮 197 isa 620 using the work of an expert 620 使用專家的工作 198 isa 700 auditors report on financial statements 700財務(wù)報表的審計報告 199 isa 710 comparatives 710可比性 200 isa 720 other information in documents containing audited financial statements 720 與財務(wù)報表審計相關(guān)的其他信息 201 isa 910 engagement to review financial statements 910 受托復(fù)閱財務(wù)報表 206 legal and regulations 法律和規(guī)則 207 legal obligation 法定義務(wù),法定責(zé)任 208 levels of assurance 鑒證程度209 liability負(fù)債 210 limitation on scope 審計范圍限制 211 limitation of audit 審計的局限性212 limitations of controls system 控制系統(tǒng)的局限性 213 litigation and claims 訴訟和賠償 214 litigation 訴訟 215 loans 借款,貸款 216 long term liabilities 長期負(fù)債 217 lowballing 低價招攬審計業(yè)務(wù)218 management 管理 219 management integrity 經(jīng)營完整 220 management representation letter 管理當(dāng)局聲明書 221 marketing 推銷,營銷,市場學(xué) 222 material inconsistency 重要的矛盾 223 material misstatements of fact 重大誤報 224 materiality 重要性 225 measurement 計量 226 microcomputers 微型計算器 227 modified reports 變更報告 229 nature 性質(zhì) 230 negative assurance 消極鑒證231 net realizable value可實現(xiàn)凈值 232 non-current asset register 非現(xiàn)金資產(chǎn)的登記本 233 non-executive directors非執(zhí)行董事 234 non-sampling risk 非抽樣風(fēng)險 235 non-statutory audits 非法定審計 236 objectivity 客觀性 237 obligating event 或有事項 238 obligatory disclosure 或有事項披露240 occurrence 出現(xiàn) 241 on-line computer systems (與主機(jī))聯(lián)機(jī)計算器系統(tǒng) 242 opening balances 期初余額 243 operational audits 經(jīng)營審計 244 operational work plans 經(jīng)營工作計劃 245 opinion shopping 意見購買 246 other information 其他的信息 247 outsourcing internal audit 內(nèi)審?fù)獍?248 overall review of financial statements 財務(wù)報表的全面復(fù)核 249 overdue fees 滯納金250 overhead absorption 制造費用分配 251 periodic plan 定期的計劃 252 permanent audit files 永久審計檔案 253 personal relationships 個人的親屬關(guān)系 254 planning 計劃 255 population 抽樣總體 256 precision 精密，準(zhǔn)確 258 preliminary assessment of control risk 控制風(fēng)險的初次評估 259 prepayments 預(yù)付款項 260 presentation and disclosure 表述，披露261 problems of accounting treatment 會計處理的問題 262 procedural approach 程序方法 263 procedures 程序 264 procedures after accepting nomination 接受任命后的審計程序 265 procurement 采購 266 professional duty of confidentiality 保密的職業(yè)職責(zé) 268 provision 備抵,準(zhǔn)備 269 public duty 公共職責(zé) 270 public interest 公眾利益 271 publicity 宣傳 272 purchase ledger 采購分類賬 273 purchases and expenses system 采購和費用循環(huán) 276 qualified opinion 保留意見 278 qualitative aspects of errors 錯誤的性質(zhì) 279 random selection 隨機(jī)選擇 280 reasonable assurance 合理保證 281 reassessing sampling risk 再評估抽樣風(fēng)險 282 reliability 可靠性 283 remuneration 報酬 284 report to management 對經(jīng)營的報告 285 reporting 報告 286 research and development costs 研究和開發(fā)成本 287 reservation of title 資格保留 288 reserves 準(zhǔn)備,儲備 289 revenue and capital expenditure 收入和資本支出 290 review 復(fù)核291 review and capital expenditure 復(fù)核和資本支出 295 rights and obligations 權(quán)力和義務(wù)297 risk and materiality 風(fēng)險和重要性 298 risk-based approach 以風(fēng)險為導(dǎo)向的方法 300 rotation of auditor appointments 審計師的輪換 301 rules of professional conduct 職業(yè)道德守則 303 sales system 銷售制度 304 sales tax 銷售稅金,營業(yè)稅 305 sales 銷售,銷貨 306 sample size 樣本量 307 sampling risk 抽樣風(fēng)險 308 sampling units 抽樣單元 309 schedule of unadjusted errors 未調(diào)整的錯誤表 310 scope and objectives of internal audit 內(nèi)部審計的范圍和目標(biāo) 311 segregation of duties 職責(zé)劃分 312 service organization 服務(wù)機(jī)構(gòu) 313 significant fluctuations or unexpected relationships 重要影響或未預(yù)期的親屬關(guān)系 314 small entity 小企業(yè) 316 sole traders 個體營業(yè)者 318 specimen letter on internal control 內(nèi)部控制上的樣本證書 319 stakeholders 利益相關(guān)者320 standardised working papers 標(biāo)準(zhǔn)工作底稿321 statement 1:integrity,objectivity and independence 聲明 1: 完整，客觀性和獨立 322 statement 2:the professional duty of confidence 聲明 2: 信任的職業(yè)責(zé)任 323 statement 3: advertising ,publicity and obtaining professional work聲明 3: 廣告，宣傳和獲得職業(yè)工作 324 statement 5:changes in professional appointment 聲明 5: 審計聘任的變更325 statistical sampling 統(tǒng)計抽樣 326 statutory audit 法定審計 328 statutory duty 法定責(zé)任 329 stewardship 保管責(zé)任人330 s