ACCA詞匯表.doc

序號(hào) 英語(yǔ)漢語(yǔ)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(huì)計(jì)估計(jì) 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(jì)項(xiàng)目名單8 accruals 應(yīng)計(jì)項(xiàng)目 9 accuracy 準(zhǔn)確性 10 adverse opinion 否定意見(jiàn) 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(cuò)誤 15 anomalous error 不正常的錯(cuò)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(cè)會(huì)計(jì)師(acca) 20 assurance engagement 承擔(dān)鑒證業(yè)務(wù) 21 assurance 鑒證 22 audit 審計(jì),審核,核數(shù) 23 audit acceptance 接受審計(jì) 24 audit approach 審計(jì)方法 25 audit committee 審計(jì)委員會(huì),審計(jì)小組 26 ahudit engagement 審計(jì)業(yè)務(wù)約定書(shū) 27 audit evaluation 審計(jì)評(píng)價(jià) 28 audit evidence 審計(jì)證據(jù) 29 audit plan 審計(jì)計(jì)劃 30 audit program 審計(jì)程序 31 audit report as a means of communication 審計(jì)報(bào)告（交流方式） 32 audit report 審計(jì)報(bào)告 33 audit risk 審計(jì)風(fēng)險(xiǎn) 34 audit sampling 審計(jì)抽樣 35 audit staffing 審計(jì)工作人員 36 audit timing 審計(jì)及時(shí) 37 audit trail 審計(jì)線索 38 auditing standards 審計(jì)準(zhǔn)則 39 auditors duty of care 審計(jì)職業(yè)審慎性 40 auditors report 審計(jì)報(bào)告 41 authority attached to isas 遵循isa（國(guó)際審計(jì)準(zhǔn)則） 42 automated working papers （電腦）自動(dòng)生產(chǎn)的工作底稿 43 bad debts 壞賬 44 bank 銀行 45 bank reconciliation 銀行對(duì)賬單,余額調(diào)節(jié)表 46 beneficial interests 收益權(quán) 47 best value 最好的價(jià)值 48 business risk 經(jīng)營(yíng)風(fēng)險(xiǎn) 49 cadbury committee cadbury 委員會(huì) 50 cash count 現(xiàn)金盤(pán)點(diǎn) 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(fèi)用和傭金 54 charities 慈善團(tuán)體 56 chronology of an audit 審計(jì)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(jì)算器 59 client screening 顧客甄別 60 closely connected 緊密聯(lián)系 61 clubs 俱樂(lè)部 62 communications between auditors and management 在審計(jì)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(cái)務(wù)報(bào)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(jì)終結(jié) 71 compliance with accounting regulations 符合會(huì)計(jì)規(guī)則 72 computers assisted audit techniques (caats) 計(jì)算器援助的審計(jì)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(xiǎn) 83 controversy 爭(zhēng)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(jì)檔案 91 database management system (dbms) 數(shù)據(jù)庫(kù)管理制度 (數(shù)據(jù)管理系統(tǒng)) 92 date of report 報(bào)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(xiǎn) 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(yíng)管理者意見(jiàn)不一致 101 disclaimer ofopinion 拒絕表示意見(jiàn) 102 distributions 分銷,分派，分配103 documentation of understanding and assessment of control risk 控制風(fēng)險(xiǎn)評(píng)估的文件編集 104 documenting the audit process 審計(jì)程序的審計(jì)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(wú)資格 112 emphasis of matter 強(qiáng)調(diào)某事項(xiàng) 114 engagement letter業(yè)務(wù)約定書(shū) 115 error錯(cuò)誤 116 evaluating of results of audit procedures 審計(jì)程序結(jié)果的評(píng)估 117 examinations 檢查 118 existence 存在性 119 expectations 期望差距 120 expected error 預(yù)期的錯(cuò)誤 121 experience經(jīng)驗(yàn) 122 expert 專家 123 external audit 獨(dú)立審計(jì) 124 external review reports 外部復(fù)核報(bào)告 125 fair 公正 126 fee negotiation 費(fèi)用談判 127 final assessment of control risk 控制風(fēng)險(xiǎn)的最終評(píng)定 128 final audit 期末審計(jì) 129 financial statement assertions 財(cái)政報(bào)告公布130 financial 財(cái)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(duì)管理者的一般報(bào)告 138 going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) 139 going concern 持續(xù)經(jīng)營(yíng) 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(huì) 144 guidance for internal auditors 內(nèi)部審計(jì)員執(zhí)業(yè)指南 145 hampel committee hampel 委員會(huì) 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(jì)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(jì)算器系統(tǒng) 152 iaps 1003 cis environments-database systems iaps 1003 cis 環(huán)境- 數(shù)據(jù)庫(kù)系統(tǒng) 153 iaps 1005 the special considerations in the audit of small entities iaps 1005小企業(yè)審計(jì)中的特別考慮 154 ias 2 inventories ias 2庫(kù)存 155 ias 10events after the balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng)156 ifacs code of ethics for professional accountants ifacs職業(yè)會(huì)計(jì)的師道德準(zhǔn)則 157 income tax 所得稅 158 incoming auditors 對(duì)收入進(jìn)行審計(jì)的審計(jì)員 159 independent estimate 獨(dú)立估計(jì) 160 ineligible for appointment 無(wú)資格被任命 161 information technology 信息技術(shù) 162 inherent risk 固有風(fēng)險(xiǎn) 164 insurance 保險(xiǎn) 165 intangibles 無(wú)形 166 integrity 完整性 167 interim audit 中期審計(jì) 168 internal auditing 內(nèi)部審計(jì) 169 internal auditors 內(nèi)部審計(jì)師 170 internal control evaluation questionnaires (iceqs) 內(nèi)部控制評(píng)價(jià)調(diào)查表（問(wèn)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(jì)的委派174 international audit and assurance standards board (iaasb) 國(guó)際審計(jì)和鑒證準(zhǔn)則委員會(huì) (iaasb) 175 international auditing practice statements (iapss) 國(guó)際審計(jì)實(shí)務(wù)聲明 (iapss) 176 international federation of accountants (ifac) 國(guó)際會(huì)計(jì)師聯(lián)合會(huì) (ifac) 177 inventory system 盤(pán)存制度 178 inventory valuation 存貨估價(jià) 179 isa 230 documentation 230審計(jì)文檔180 isa 240 fraud and error 240 欺詐和錯(cuò)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(jì)事項(xiàng)溝通 183 isa 300 planning 300 審計(jì)計(jì)劃184 isa 310 knowledge of the business 310 對(duì)企業(yè)的了解 185 isa 320 audit materiality 320審計(jì)重要性 186 isa 400 accounting and internal control 400 會(huì)計(jì)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(jì)考慮 188 isa 500 audit evidence 500審計(jì)證據(jù) 189 isa 501 audit evidence-additional considerations for specific items 501審計(jì)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(jì)抽樣 193 isa 540 audit of accounting estimates 540會(huì)計(jì)估計(jì)的審計(jì)194 isa 560 subsequent events 560期后事項(xiàng) 195 isa 580 management representations 580管理當(dāng)局聲明書(shū) 196 isa 610 considering the work of internal auditing 610 內(nèi)部審計(jì)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(cái)務(wù)報(bào)表的審計(jì)報(bào)告 199 isa 710 comparatives 710可比性 200 isa 720 other information in documents containing audited financial statements 720 與財(cái)務(wù)報(bào)表審計(jì)相關(guān)的其他信息 201 isa 910 engagement to review financial statements 910 受托復(fù)閱財(cái)務(wù)報(bào)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(jì)范圍限制 211 limitation of audit 審計(jì)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(zhǎng)期負(fù)債 217 lowballing 低價(jià)招攬審計(jì)業(yè)務(wù)218 management 管理 219 management integrity 經(jīng)營(yíng)完整 220 management representation letter 管理當(dāng)局聲明書(shū) 221 marketing 推銷,營(yíng)銷,市場(chǎng)學(xué) 222 material inconsistency 重要的矛盾 223 material misstatements of fact 重大誤報(bào) 224 materiality 重要性 225 measurement 計(jì)量 226 microcomputers 微型計(jì)算器 227 modified reports 變更報(bào)告 229 nature 性質(zhì) 230 negative assurance 消極鑒證231 net realizable value可實(shí)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(xiǎn) 235 non-statutory audits 非法定審計(jì) 236 objectivity 客觀性 237 obligating event 或有事項(xiàng) 238 obligatory disclosure 或有事項(xiàng)披露240 occurrence 出現(xiàn) 241 on-line computer systems (與主機(jī))聯(lián)機(jī)計(jì)算器系統(tǒng) 242 opening balances 期初余額 243 operational audits 經(jīng)營(yíng)審計(jì) 244 operational work plans 經(jīng)營(yíng)工作計(jì)劃 245 opinion shopping 意見(jiàn)購(gòu)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(cái)務(wù)報(bào)表的全面復(fù)核 249 overdue fees 滯納金250 overhead absorption 制造費(fèi)用分配 251 periodic plan 定期的計(jì)劃 252 permanent audit files 永久審計(jì)檔案 253 personal relationships 個(gè)人的親屬關(guān)系 254 planning 計(jì)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(xiǎn)的初次評(píng)估 259 prepayments 預(yù)付款項(xiàng) 260 presentation and disclosure 表述，披露261 problems of accounting treatment 會(huì)計(jì)處理的問(wèn)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(jì)程序 265 procurement 采購(gòu) 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(gòu)分類賬 273 purchases and expenses system 采購(gòu)和費(fèi)用循環(huán) 276 qualified opinion 保留意見(jiàn) 278 qualitative aspects of errors 錯(cuò)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(píng)估抽樣風(fēng)險(xiǎn) 282 reliability 可靠性 283 remuneration 報(bào)酬 284 report to management 對(duì)經(jīng)營(yíng)的報(bào)告 285 reporting 報(bào)告 286 research and development costs 研究和開(kāi)發(fā)成本 287 reservation of title 資格保留 288 reserves 準(zhǔn)備,儲(chǔ)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(xiǎn)和重要性 298 risk-based approach 以風(fēng)險(xiǎn)為導(dǎo)向的方法 300 rotation of auditor appointments 審計(jì)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(yíng)業(yè)稅 305 sales 銷售,銷貨 306 sample size 樣本量 307 sampling risk 抽樣風(fēng)險(xiǎn) 308 sampling units 抽樣單元 309 schedule of unadjusted errors 未調(diào)整的錯(cuò)誤表 310 scope and objectives of internal audit 內(nèi)部審計(jì)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(gè)體營(yíng)業(yè)者 318 specimen letter on internal control 內(nèi)部控制上的樣本證書(shū) 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(dú)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(jì)聘任的變更325 statistical sampling 統(tǒng)計(jì)抽樣 326 statutory audit 法定審計(jì) 328 statutory duty 法定責(zé)任 329 stewardship 保管責(zé)任人330 s