ACCAF8术语翻译.pdf

该【ACCAF8术语翻译 】是由【青山代下】上传分享，beplayapp体育下载一共【15】页，该beplayapp体育下载可以免费在线阅读，需要了解更多关于【ACCAF8术语翻译 】的内容，可以使用beplayapp体育下载的站内搜索功能，选择自己适合的beplayapp体育下载，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此beplayapp体育下载到您的设备，方便您编辑和打印。:..ACCAF8术语翻译序号英语汉语1abilitytoperformthework能力履行工作eptanceprocedures承兑程序过程ountability经管责任,问责性ountingestimate会计估计ountsreceivablelisting应收帐款挂牌ountsreceivable应收账款rualslisting应计项目挂牌ruals应计项目uracy准确性10adverseopinion否定意见11agedanalysis年老的分析(法,学)研究12agents代理人13agreed-uponprocedures约定审查业务14analysisoferrors错误的分析(法,学)研究15anomalouserror反常的错误16appointmentethics任命伦理学17appointment任命18associatedfirms联合的坚挺19associationofcharteredcertifiedaccounts(ACCA)特计的证(经执业的结社(ACCA)20assuranceengagement保证债务21assurance保证22audit审计,审核,核数eptance审计承兑24auditapproach审计靠近mittee审计委员会,审计小组:..26ahuditengagement审计业务约定书27auditevaluation审计评价28auditevidence审计证据29auditplan审计计划30auditprogram审计程序munication审计报告如一个通讯方法32auditreport审计报告33auditrisk审计风险34auditsampling审计抽样35auditstaffing审计工作人员36audittiming审计定时37audittrail审计线索38auditingstandards审计准则39auditors'dutyofcare审计(查帐)员的抚养责任40auditors'report审计报告41authorityattachedtoISAs代理权附上到国际砂糖协定42automatedworkingpapers自动化了工作文件43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests受益权47bestvalue最好的价值48businessrisk经营风险mitteecadbury委员会50cashcount现金盘点51cashsystem兑现系统52changesinnatureofengagement改变债务的性质上mitments费用和评论54charities宽大:..55chinesewallschinese墙壁56chronologyofanaudit一审计的年代表57CISapplicationcontrolsCIS申请控制58CISenvironmentsstand-putersCIS环境单机微型计算器59clientscreening委托人甄别60closelyconnected接近地连接61clubs俱乐部municationsbetweenauditorsandmanagement通讯在审计(查帐)员和经营之间municationsoninternalcontrol内部控制上的通讯paniesact公司法parativefinancialstatements比较财务报表paratives比较的petence能力pilationengagement编辑债务pleteness完整性pletionoftheaudit审计的结束ountingregulations符合~的作法会计规则putersassistedaudittechniques(CAATs)计算器援助的审计技术(CAATs)73confidence信任74confidentiality保密性ountsreceivable应收帐款的查证76conflictofinterest利益冲突77constructiveobligation建设的待付款78contingentasset或有资产79contingentliability或有负债80controlenvironment控制环境:..81controlprocedures控制程序82controlrisk控制风险83controversy论战84corporategovernance公司治理,公司管制85correspondingfigures相应的计算86costofconversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90currentauditfiles本期审计档案91databasemanagementsystem(DBMS)数据库管理制度(数据管理系统)92dateofreport报告的日期93depreciation折旧,贬值94designofthesample样品的设计95detectionrisk检查风险96directverificationapproach直接核查法97directionaltesting方向的抽查98directors'emoluments董事酬金99directors'servecontracts董事服务合约100disagreementwithmanagement与经营的不一致101disclaimerofopinion拒绝表示意见102distributions分销,分派103documentationofunderstandingandassessmentofcontrolrisk控制风险的协商和评定的文件编集104documentingtheauditprocess证明审计程序105duecare应有关注106dueskillandcare到期的技能和谨慎107economy经济108education教育:..109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资格112emphasisofmatter物质的强调113engagementeconomics债务经济学114engagementletter业务约定书115error差错116evaluatingofresultsofauditprocedures审计手序的结果评估117examinations检查118existence存在性119expectations期望差距120expectederror预期的错误121experience经验122expert专家123externalaudit独立审计124externalreviewreports外部的评论报告125fair公正126feenegotiation费谈判127finalassessmentofcontrolrisk控制风险的确定评定128finalaudit期末审计129financialstatementassertions财政报告宣称130financial财务131finishedgoods产成品132flowcharts流程图133fraudanderror舞弊134fraud欺诈135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement对(牛犬等的)疥癣的一般报告:..138goingconcernassumption持续经营假设139goingconcern持续经营140goodsonsaleorreturn货物准许退货买卖141goodwill商誉142governance统治mitteegreenbury委员会144guidanceforinternalauditors指导为内部审计员mitteehampel委员会146haphazardselection随意选择147hospitality款待148humanresources人力资源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中间-银行查证程序过程150IAPS1001CISenvironments-stand-aloneputersIAPS1001CIS环境-单机微型计算器151IAPS1002CISenvironments-on-putersystemsIAPS1002CIS环境-(与主机)联机计算器系统152IAPS1003CISenvironments-databasesystemsIAPS1003CIS环境-数据库系统153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的个体审计中的IAPS1005特别的考虑154IAS2inventories信息家电2库存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家电10事件156IFAC'scodeofethicsforprofessional:..accountantsIFAC's道德准则为职业会计师etax所得税ingauditors收入审计(查帐)员159independentestimate独立的估计160ineligibleforappointment无被选资格的为任命161informationtechnology信息技术162inherentrisk固有风险munication签署通讯164insurance保险165intangibles无形166integrity完整性167interimaudit中期审计168internalauditing内部审计169internalauditors内部审计师170internalcontrolevaluationquestionnaires(ICEQs)内部控制评价调查表171internalcontrolquestionnaires(ICQs)内部控制调查表172internalcontrolsystem内部控制系统173internalreviewassignment内部的评论转让174internationalauditandassurancestandardsboard(IAASB)国际的审计和保证标准登船(IAASB)175internationalauditingpracticestatements(IAPSs)国际的审计实务声明(IAPSs)ountants(IFAC)国际会计师联合会(IFAC)177inventorysystem盘存制度:..178inventoryvaluation存货估价179ISA230documentation文件编制180ISA240fraudanderror国际砂糖协定240欺诈和错误181ISA250considerationoflawandregulations法和规则的国际砂糖协定250考虑municationsofauditmatterswiththosechargegovernance审计物质的国际砂糖协定260通讯由于那些索价统治183isa300planningisa300计划编制184isa310knowledgeofthebusiness企业的isa310知识185isa320auditmateriality审计重要性ountingandinternalcontrolisa400会计和内部控制187isa402auditconsiderationsrelatingtoanisations与正在使用的个体有关的isa402个审计考虑服务组织188isa500auditevidence审计证据189isa501auditevidence-additionalconsiderationsforspecificitemsisa501个审计证据-补偿为特殊条款190isa510externalconfirmationsisa510个外部的查证191isa520analyticalprocedures分析性程序192isa530auditsampling审计抽样ountingestimates解释估计的isa540审计194isa560subsequentevents期后事项195isa580managementrepresentations管理当局声明书196isa610consideringtheworkofinternalauditing:..isa610以内部审计的工作看来197isa620usingtheworkofanexpertisa620使用专家的工作198isa700auditors'reportonfinancialstatements财务报表上的isa700审计(查帐)员的报告parativesisa710个比较的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720证券包含audited财务报表的其他信息201isa910engagementtoreviewfinancialstatementsisa910债务复阅财务报表202isasandrssisas和rss203jointmonitoringunit连接检验单位204knowledgeoftheentity'sbusiness个体的企业知识205lawandregulations法和规则206legalandregulations法定权利和规则207legalobligation法定义务,法定责任208levelsofassurance保险程度,保障水平209liability负债210limitationonscope审计范围限制211limitationofaudit审计的提起诉讼的限期212limitationsofcontrolssystem控制系统的提起诉讼的限期213litigationandclaims诉讼和赔偿214litigation诉讼215loans借款,贷款216longtermliabilities长期负债:..218management管理219managementintegrity经营完整220managementrepresentationletter管理当局声明书221marketing推销,营销,市场学222materialinconsistency决定性的前后矛盾223materialmisstatementsoffact重大误报224materiality重要性225measurement计量puters微型计算器227modifiedreports变更报告228narrativenotes叙述证券229nature性质230negativeassurance消极保证realizablevalue可实现净值232non-currentassetregister非本期的财产登记233non-executivedirectors非执行董事234non-samplingrisk非抽样风险235non-statutoryaudits目标236objectivity客观性237obligatingevent负有责任事件238obligatorydisclosure有拘束的揭示239obtainingwork获得工作urrence出现241on-putersystems(与主机)联机计算器系统242openingbalances期初余额243operationalaudits经营审计,作业审计244operationalworkplans操作上的工作计划245opinionshopping意见购物246otherinformation其他的信息:..支援外包的内部核数248overallreviewoffinancialstatements财务报表的包括一切的评论249overduefees超储未付费250overheadabsorption管理费用分配251periodicplan定期的计划252permanentauditfiles永久审计档案253personalrelationships个人的亲属关系254planning计划编制255population抽样总体256precision精密257prefacetoISAsandRSs国际砂糖协定的序文和债券附卖回交易258preliminaryassessmentofcontrolrisk控制风险的预备评定259prepayments预付款项260presentationanddisclosure提示和揭示ountingtreatment会计处理的问题262proceduralapproach程序上的靠近263procedures程序eptingnomination程序过程在接受提名之后265procurement采购266professionaldutyofconfidentiality保密的职业责任267projectionoferrors错误的规划268provision备抵,准备269publicduty公共职责270publicinterest公众利益271publicity宣传272purchaseledger购货分类账273purchasesandexpensessystem买和费用系统:..买截止275putonenquiry询价上的期货买卖276qualifiedopinion保留意见277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors错误的性质上的方面279randomselection随机选择280reasonableassurance合理保证281reassessingsamplingrisk再评价抽样风险282reliability可靠性283remuneration报酬284reporttomanagement对经营的报告285reporting报告286researchanddevelopmentcosts研究和开发成本287reservationoftitle保留288reserves准备,储备289revenueandcapitalexpenditure岁入和资本支出290review评论291reviewandcapitalexpenditure评论和资本支出292review评论293reviewengagement复阅债务294rights认股权295rightsandobligations认股权和待付款296rightstoinformation对信息的认股权297riskandmateriality风险和重要性298risk-basedapproach以风险为基础的方式299romalpacaseromalpa个案300rotationofauditorappointments审计(查帐)员任命的循环301rulesofprofessionalconduct职业道德守则302salescut-off销售截止303salessystem销售(货)制度:..销售税,营业税305sales销售,销货306samplesize样本量307samplingrisk抽样风险308samplingunits抽样单位309scheduleofunadjustederrors未调整的错误表310scopeandobjectivesofinternalaudit内部核数的范围和目标311segregationofduties职责划分anization服务组织313significantfluctuationsorunexpectedrelationships可重视的(市价)波动或不能预料的亲属关系314smallentity小的个体315smallerentities比较小的个体316soletraders个体营业者317sourcesofknowledge知识的根源318specimenletteroninternalcontrol内部控制上的样本证书319stakeholders赌款保存人320standardisedworkingpapers标准化工作文件321statement1:integrity,objectivityandindependence声明1:完整,客观性和独立322statement2:theprofessionaldutyofconfidence声明2:信任的职业责任323statement3:advertising,publicityandobtainingprofessionalwork声明3:广告法(学),宣传和获得专业性工作:..appointment声明5:在职业上的任命中的改变325statisticalsampling统计抽样326statutoryaudit法定审计327statutorybooks法定卷册328statutoryduty法定责任329stewardship总管的职务330strategicplan战略性计划331stratification分层332subsequentevents期后事项333substantiveprocedures实词程序过程334substantivetests实质性测试335sufficientappropriateauditevidence充分的适当审计证据ruals杂的应计项目338supervision监督339supervisoryandmonitoringroles监督的和检验角色340suppliers'statements供应商的声明341systemandinternalcontrols系统和内部的控制342systematicselection系统选择法343systems-basedapproach以系统为基础的方式344tangiblenon-currentassets有形的非流动资产345tendering投标,清偿346termsoftheengagement债务的条件347testsofcontrol控制的证人348theAGM周年大会349theboard委员会350threeEs三Es351timing定时352tolerableerror可容忍误差:..贸易应付帐款和买ountspayablelisting贸易应付帐款挂牌355training培训356treasury国库,库房357TRUE真实mitteeturnbull委员会359ultravires越权360uncertainty不确定性361unduedependence未到(支付)期的未决362unqualifiedauditreport无条件的审计报告363unqualifiedreport无条件的报告364usingtheknowledge使用知识365usingtheworkofanexpert使用专家的工作366valuation计价,估价367valueformoney现金(交易)价格368voluntarydisclosure自愿披露369wagesandsalaries工资,薪金370wagessystem工资系统371workinprogress在产品372workingpapers工作底稿