实用审计英语词汇.xls

Sheet3 Sheet2 Sheet1 实用审计英语词汇 序号 英语 汉语? ? ? ?? ?2??acceptance procedures??承兑程序过程? ? ? ?? ?3??accountability??经管责任,问责性? ? ? ?? ?4??accounting estimate??会计估计? ? ? ?? ?6??accounts receivable??应收账款? ? ? ?? ?7??accruals listing??应计项目挂牌? ? ? ?? ?8??accruals??应计项目? ? ? ?? ?9??accuracy??准确性? ? ? ???10??adverse opinion??否定意见? ? ? ???11??aged analysis??年老的分析（法,学）研究? ? ? ???12??agents??代理人? ? ? ???13??agreed-upon procedures??约定审查业务? ? ? ???14??analysis of errors??错误的分析（法,学）研究? ? ? ???15??anomalous error??反常的错误? ? ? ???16??appointment ethics??任命伦理学? ? ? ???17??appointment? ? 任命? ? ? ???18??associated firms? ? 联合的坚挺? ? ? ???19??association of chartered certified accounts（ACCA） 特计的证（经执业的结社 （ACCA）? ? ? ???20??assurance engagement? ? 保证债务? ? ? ???21??assurance??保证? ? ? ???22??audit??审计,审核,核数? ? ? ???23??audit acceptance? ? 审计承兑? ? ? ???24??audit approach? ? 审计靠近? ? ? ???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? ? 审计报告如一个通讯方法? ? ? ???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? ? 审计定时? ? ? ???37??audit trail??审计线索? ? ? ???38??auditing standards??审计准则? ? ? ???39??auditors duty of care? ? 审计（查帐）员的抚养责任? ? ? ???40??auditors report??审计报告? ? ? ???41??authority attached to ISAs? ? 代理权附上到国际砂糖协定? ? ? ???42??automated working papers? ? 自动化了工作文件? ? ? ???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??受益权? ? ? ???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? ? 兑现系统? ? ? ???52??changes in nature of engagement? ? 改变债务的性质上? ? ? ???53??charges and commitments? ? 费用和评论? ? ? ???54??charities? ? 宽大? ? ? ???55??tom wa