ACCA专业词汇表..doc

序号 英语 汉语 ??????1 ability to perform the work 履行职责的工作能力 ??????2 acceptance procedures 承接业务的程序 ??????3 accountability 经管责任 ??????4 accounting estimate 会计估计 ??????5 accounts receivable listing 应收帐款名单 ??????6 accounts receivable 应收账款 ??????7 accruals listing 应计项目名单 ??????8 accruals 应计项目 ??????9 accuracy 准确性 ???? 10 adverse opinion 否定意见 ???? 11 aged analysis 帐龄分析法 ???? 12 agents 代理人 ???? 13 agreed-upon procedures 程序审查（约定审计业务） ???? 14 analysis of errors 分析错误 ???? 15 anomalous error 不正常的错误 ???? 16 appointment ethics 任命（职业道德） ???? 17 appointment 任命 ???? 18 associated firms 联合企业 ???? 19 association of chartered certified accounts(ACCA) 注册会计师(ACCA) ???? 20 assurance engagement 承担鉴证业务 ???? 21 assurance 鉴证 ???? 22 audit 审计,审核,核数 ???? 23 audit acceptance 接受审计 ???? 24 audit approach 审计方法 ???? 25 audit committee 审计委员会,审计小组 ???? 26 ahudit engagement 审计业务约定书 ???? 27 audit evaluation 审计评价 ???? 28 audit evidence 审计证据 ???? 29 audit plan 审计计划 ???? 30 audit program 审计程序 ???? 31 audit report as a means of communication 审计报告（交流方式） ???? 32 audit report 审计报告 ???? 33 audit risk 审计风险 ???? 34 audit sampling 审计抽样 ???? 35 audit staffing 审计工作人员 ???? 36 audit timing 审计及时 ???? 37 audit trail 审计线索 ???? 38 auditing standards 审计准则 ???? 39 auditors duty of care 审计职业审慎性 ???? 40 auditors report 审计报告 ???? 41 authority attached to ISAs ?遵循ISA（国际审计准则） ???? 42 automated working papers （电脑）自动生产的工作底稿 ???? 43 bad debts 坏账 ???? 44 bank 银行 ???? 45 bank reconciliation 银行对账单,余额调节表 ???? 46 beneficial interests 收益权 ???? 47 best value 最好的价值 ???? 48 business risk 经营风险 ???? 49 cadbury committee ?cadbury 委员会 ???? 50 cash count 现金盘点 ???? 51 cash system ?现金循环 ???? 52 changes in nature of engagement ?改变债务的性质上 ???? 53 charges and commitments ?费用和佣金 ???? 54 charities ?慈善团体 ???? 56 chronology of an audit ?审计的年表 ???? 57 CI