ACCA 詞匯表總結(jié)大全

序英語漢語1abilitytoperformthework履行職責(zé)的工作能力2acceptanceprocedures承接業(yè)務(wù)的程序3accountability經(jīng)管責(zé)任4accountingestimate會計(jì)估計(jì)5accountsreceivablelisting應(yīng)收帳款名單6accountsreceivable應(yīng)收賬款7accrualslisting應(yīng)計(jì)項(xiàng)目名單8accruals應(yīng)計(jì)項(xiàng)目9accuracy準(zhǔn)確性10adverseopinion否定意見11agedanalysis帳齡分析法12agents代理人13agreed-uponprocedures商定程序?qū)彶?4analysisoferrors分析錯(cuò)誤15anomalouserror不正常的錯(cuò)誤16appointmentethics任命（職業(yè)道德）17appointment任命18associatedfirms聯(lián)合企業(yè)19associationofcharteredcertifiedaccounts(ACCA)注冊會計(jì)師(ACCA)20assuranceengagement承擔(dān)鑒證業(yè)務(wù)21assurance鑒證22audit審計(jì),審核,核數(shù)23auditacceptance接受審計(jì)24auditapproach審計(jì)方法25auditcommittee審計(jì)委員會,審計(jì)小組26ahuditengagement審計(jì)業(yè)務(wù)約定書27auditevaluation審計(jì)評價(jià)28auditevidence審計(jì)證據(jù)29auditplan審計(jì)計(jì)劃30auditprogram審計(jì)程序31auditreportasameansofcommunication審計(jì)報(bào)告（交流方式）32auditreport審計(jì)報(bào)告33auditrisk審計(jì)風(fēng)險(xiǎn)34auditsampling審計(jì)抽樣35auditstaffing審計(jì)工作人員36audittiming審計(jì)及時(shí)37audittrail審計(jì)線索38auditingstandards審計(jì)準(zhǔn)則39auditors'dutyofcare審計(jì)職業(yè)審慎性40auditors'report審計(jì)報(bào)告41authorityattachedtoISAs遵循ISA（國際審計(jì)準(zhǔn)則）42automatedworkingpapers（電腦）自動(dòng)生產(chǎn)的工作底稿43baddebts壞賬44bank銀行45bankreconciliation銀行對賬單,余額調(diào)節(jié)表46beneficialinterests收益權(quán)47bestvalue最好的價(jià)值48businessrisk經(jīng)營風(fēng)險(xiǎn)49cadburycommittee

cadbury委員會50cashcount現(xiàn)金盤點(diǎn)51cashsystem

現(xiàn)金循環(huán)52changesinnatureofengagement

改變債務(wù)的性質(zhì)上53chargesandcommitments

費(fèi)用和傭金54charities

慈善團(tuán)體56chronologyofanaudit

審計(jì)的年表57CISapplicationcontrols

CIS應(yīng)用控制58CISenvironmentsstand-alonemicrocomputers

CIS環(huán)境單機(jī)微型計(jì)算器59clientscreening

顧客甄別60closelyconnected

緊密聯(lián)系61clubs

俱樂部62communicationsbetweenauditorsandmanagement在審計(jì)員和管理者間溝通63communicationsoninternalcontrol內(nèi)部控制上的溝通64companiesact公司法65comparativefinancialstatements比較財(cái)務(wù)報(bào)表66comparatives比較的67competence能力68compilationengagement承接編制（業(yè)務(wù)）69completeness完整性70completionoftheaudit審計(jì)終結(jié)71compliancewithaccountingregulations符合會計(jì)規(guī)則72computersassistedaudittechniques(CAATs)計(jì)算器援助的審計(jì)技術(shù)(CAATs)73confidence信任74confidentiality保密性75confirmationofaccountsreceivable應(yīng)收帳款詢證函76conflictofinterest利益沖突77constructiveobligation工程應(yīng)付款78contingentasset或有資產(chǎn)79contingentliability或有負(fù)債80controlenvironment

控制環(huán)境81controlprocedures控制程序82controlrisk控制風(fēng)險(xiǎn)83controversy爭論84corporategovernance公司治理85correspondingfigures相關(guān)的數(shù)值86costofconversion轉(zhuǎn)換成本,加工成本87cost成本88courtesy優(yōu)待89creditors債權(quán)人90currentauditfiles本期審計(jì)檔案91databasemanagementsystem(DBMS)數(shù)據(jù)庫管理制度(數(shù)據(jù)管理系統(tǒng))92dateofreport報(bào)告的日期93depreciation折舊94designofthesample（抽樣）樣品的選取95detectionrisk檢查風(fēng)險(xiǎn)96directverificationapproach直接核查法97directionaltesting有方向的抽查98directors'emoluments董事酬金99directors'servecontracts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營管理者意見不一致101disclaimerof

opinion拒絕表示意見102distributions分銷,分派，分配103documentationofunderstandingandassessmentofcontrolrisk控制風(fēng)險(xiǎn)評估的文件編集104documentingtheauditprocess審計(jì)程序的審計(jì)文檔105duecare應(yīng)有關(guān)注106dueskillandcare應(yīng)有的技能和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility

合格、資格/無資格112emphasisofmatter

強(qiáng)調(diào)某事項(xiàng)114engagementletter

業(yè)務(wù)約定書115

error

錯(cuò)誤116evaluatingofresultsofauditprocedures審計(jì)程序結(jié)果的評估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯(cuò)誤121experience

經(jīng)驗(yàn)122expert專家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部復(fù)核報(bào)告125fair公正126feenegotiation費(fèi)用談判127finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)的最終評定128finalaudit期末審計(jì)129financialstatementassertions財(cái)政報(bào)告公布130financial財(cái)務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement

對管理者的一般報(bào)告138goingconcernassumption持續(xù)經(jīng)營假設(shè)139goingconcern持續(xù)經(jīng)營140goodsonsaleorreturn待出售或者退回商品141goodwill商譽(yù)142governance統(tǒng)治143greenburycommitteegreenbury委員會144guidanceforinternalauditors內(nèi)部審計(jì)員執(zhí)業(yè)指南145hampelcommitteehampel委員會146haphazardselection隨意選擇147hospitality款待148humanresources人力資源149IAPS1000inter-bankconfirmationprocedures

IAPS1000銀行詢證程序150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS環(huán)境-單機(jī)微型計(jì)算器151IAPS1002CISenvironments-on-linecomputersystems

IAPS1002CIS環(huán)境-(與主機(jī))聯(lián)機(jī)計(jì)算器系統(tǒng)152IAPS1003CISenvironments-databasesystems

IAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities

IAPS1005小企業(yè)審計(jì)中的特別考慮154IAS2inventories

IAS2

庫存155IAS10

eventsafterthebalancesheetdate資產(chǎn)負(fù)債表日后事項(xiàng)156IFAC'scodeofethicsforprofessionalaccountants

IFAC's職業(yè)會計(jì)的師道德準(zhǔn)則157incometax所得稅158incomingauditors

對收入進(jìn)行審計(jì)的審計(jì)員159independentestimate獨(dú)立估計(jì)160ineligibleforappointment

無資格被任命161informationtechnology信息技術(shù)162inherentrisk固有風(fēng)險(xiǎn)164insurance保險(xiǎn)165intangibles無形166integrity完整性167interimaudit中期審計(jì)168internalauditing內(nèi)部審計(jì)169internalauditors內(nèi)部審計(jì)師170internalcontrolevaluationquestionnaires(ICEQs)內(nèi)部控制評價(jià)調(diào)查表（問卷）171internalcontrolquestionnaires(ICQs)

內(nèi)部控制調(diào)查表172internalcontrolsystem內(nèi)部控制系統(tǒng)173internalreviewassignment內(nèi)部審計(jì)的委派174internationalauditandassurancestandardsboard(IAASB)國際審計(jì)和鑒證準(zhǔn)則委員會(IAASB)175internationalauditingpracticestatements(IAPSs)國際審計(jì)實(shí)務(wù)聲明(IAPSs)176internationalfederationofaccountants(IFAC)國際會計(jì)師聯(lián)合會(IFAC)177inventorysystem盤存制度178inventoryvaluation存貨估價(jià)179ISA230documentation230審計(jì)文檔180ISA240fraudanderror240欺詐和錯(cuò)誤181ISA250considerationoflawandregulations250法律法規(guī)的考慮182Isa260communicationsofauditmatterswiththosechargegovernance260與高官的審計(jì)事項(xiàng)溝通183isa300planning300審計(jì)計(jì)劃184isa310knowledgeofthebusiness310對企業(yè)的了解185isa320auditmateriality320審計(jì)重要性186isa400accountingandinternalcontrol400會計(jì)和內(nèi)部控制187isa402audit

considerationsrelatingtoentitiesusingserviceorganisations402企業(yè)外聘服務(wù)機(jī)構(gòu)的審計(jì)考慮188isa500auditevidence500審計(jì)證據(jù)189isa501auditevidence-additionalconsiderationsforspecificitems501審計(jì)證據(jù)-特殊情況的特殊考慮190isa510externalconfirmations510外部詢證191isa520analyticalprocedures520分析性復(fù)核程序192isa530auditsampling530審計(jì)抽樣193isa540auditofaccountingestimates540會計(jì)估計(jì)的審計(jì)194isa560subsequentevents560期后事項(xiàng)195isa580managementrepresentations580管理當(dāng)局聲明書196isa610consideringtheworkofinternalauditing610內(nèi)部審計(jì)的考慮197isa620usingtheworkofanexpert620使用專家的工作198isa700auditors'reportonfinancialstatements700財(cái)務(wù)報(bào)表的審計(jì)報(bào)告199isa710comparatives710可比性200isa720otherinformationindocumentscontainingauditedfinancialstatements720與財(cái)務(wù)報(bào)表審計(jì)相關(guān)的其他信息201isa910engagementtoreviewfinancialstatements910受托復(fù)閱財(cái)務(wù)報(bào)表206legalandregulations法律和規(guī)則207legalobligation法定義務(wù),法定責(zé)任208levelsofassurance鑒證程度209liability

負(fù)債210limitationonscope審計(jì)范圍限制211limitationofaudit審計(jì)的局限性212limitationsofcontrolssystem控制系統(tǒng)的局限性213litigationandclaims訴訟和賠償214litigation訴訟215loans借款,貸款216longtermliabilities長期負(fù)債217lowballing低價(jià)招攬審計(jì)業(yè)務(wù)218management管理219managementintegrity經(jīng)營完整220managementrepresentationletter管理當(dāng)局聲明書221marketing推銷,營銷,市場學(xué)222materialinconsistency重要的矛盾223materialmisstatementsoffact重大誤報(bào)224materiality重要性225measurement計(jì)量226microcomputers微型計(jì)算器227modifiedreports變更報(bào)告229nature

性質(zhì)230negativeassurance消極鑒證231netrealizablevalue

可實(shí)現(xiàn)凈值232non-currentassetregister非現(xiàn)金資產(chǎn)的登記本233non-executivedirectors

非執(zhí)行董事234non-samplingrisk非抽樣風(fēng)險(xiǎn)235non-statutoryaudits非法定審計(jì)236objectivity客觀性237obligatingevent或有事項(xiàng)238obligatorydisclosure或有事項(xiàng)披露240occurrence出現(xiàn)241on-linecomputersystems(與主機(jī))聯(lián)機(jī)計(jì)算器系統(tǒng)242openingbalances期初余額243operationalaudits經(jīng)營審計(jì)244operationalworkplans經(jīng)營工作計(jì)劃245opinionshopping意見購買246otherinformation其他的信息247outsourcinginternalaudit內(nèi)審?fù)獍?48overallreviewoffinancialstatements財(cái)務(wù)報(bào)表的全面復(fù)核249overduefees滯納金250overheadabsorption制造費(fèi)用分配251periodicplan定期的計(jì)劃252permanentauditfiles永久審計(jì)檔案253personalrelationships個(gè)人的親屬關(guān)系254planning計(jì)劃255population抽樣總體256precision精密，準(zhǔn)確258preliminaryassessmentofcontrolrisk控制風(fēng)險(xiǎn)的初次評估259prepayments預(yù)付款項(xiàng)260presentationanddisclosure表述，披露261problemsofaccountingtreatment會計(jì)處理的問題262proceduralapproach程序方法263procedures程序264proceduresafteracceptingnomination接受任命后的審計(jì)程序265procurement采購266professionaldutyofconfidentiality保密的職業(yè)職責(zé)268provision備抵,準(zhǔn)備269publicduty公共職責(zé)270publicinterest公眾利益271publicity宣傳272purchaseledger采購分類賬273purchasesandexpensessystem采購和費(fèi)用循環(huán)276qualifiedopinion保留意見278qualitativeaspectsoferrors錯(cuò)誤的性質(zhì)279randomselection隨機(jī)選擇280reasonableassurance合理保證281reassessingsamplingrisk再評估抽樣風(fēng)險(xiǎn)282reliability可靠性283remuneration報(bào)酬284reporttomanagement對經(jīng)營的報(bào)告285reporting報(bào)告286researchanddevelopmentcosts研究和開發(fā)成本287reservationoftitle資格保留288reserves準(zhǔn)備,儲備289revenueandcapitalexpenditure收入和資本支出290review復(fù)核291reviewandcapitalexpenditure復(fù)核和資本支出295rightsandobligations權(quán)力和義務(wù)297riskandmateriality風(fēng)險(xiǎn)和重要性298risk-basedapproach以風(fēng)險(xiǎn)為導(dǎo)向的方法300rotationofauditorappointments審計(jì)師的輪換301rulesofprofessionalconduct職業(yè)道德守則303salessystem銷售制度304salestax銷售稅金,營業(yè)稅305sales銷售,銷貨306samplesize樣本量307samplingrisk抽樣風(fēng)險(xiǎn)308samplingunits抽樣單元309scheduleofunadjustederrors未調(diào)整的錯(cuò)誤表310scopeandobjectivesofinternalaudit內(nèi)部審計(jì)的范圍和目標(biāo)311segregationofduties職責(zé)劃分312serviceorganization服務(wù)機(jī)構(gòu)313significantfluctuationsorunexpectedrelationships重要影響或未預(yù)期的親屬關(guān)系314smallentity小企業(yè)316soletraders個(gè)體營業(yè)者318specimenletteroninternalcontrol內(nèi)部控制上的樣本證書319stakeholders利益相關(guān)者320standardisedworkingpapers標(biāo)準(zhǔn)工作底稿321statement1:integrity,objectivityandindependence聲明1:完整，客觀性和獨(dú)立322statement2:theprofessionaldutyofconfidence聲明2:信任的職業(yè)責(zé)任323statement3:advertising,publicityandobtainingprofessionalwork

聲明3:廣告，宣傳和獲得職業(yè)工作324statement5:changesinprofessionalappointment聲明5:審計(jì)聘任的變更325statisticalsampling統(tǒng)計(jì)抽樣326statutoryaudit法定審計(jì)328statutoryduty法定責(zé)任329stewardship保管責(zé)