西方會計學(xué):審計與內(nèi)部控制詞匯2

字號:

金融英語:審計與內(nèi)部控制詞匯2
    41 authority attached to ISAs 代理權(quán)附上到國際砂糖協(xié)定
    42 automated working papers 自動化了工作文件
    43 bad debts 壞賬
    44 bank 銀行
    45 bank reconciliation 銀行對賬單,余額調(diào)節(jié)表
    46 beneficial interests 受益權(quán)
    47 best value 的價值
    48 business risk 經(jīng)營風(fēng)險
    49 cadbury committee cadbury 委員會
    50 cash count 現(xiàn)金盤點
    51 cash system 兌現(xiàn)系統(tǒng)
    52 changes in nature of engagement 改變債務(wù)的性質(zhì)上
    53 charges and commitments 費用和評論
    54 charities 寬大
    55 tom walls tom 墻壁
    56 chronology of an audit 一審計的年代表
    57 CIS application controls CIS 申請控制
    58 CIS environments stand-alone microcomputers CIS 環(huán)境單機微型計算器
    59 client screening 委托人甄別
    60 closely connected 接近地連接
    61 clubs 俱樂部
    62 communications between auditors and management 通訊在審計(查帳)員和經(jīng)營之間
    63 communications on internal control 內(nèi)部控制上的通訊
    64 companies act 公司法
    65 comparative financial statements 比較財務(wù)報表
    66 comparatives 比較的
    67 competence 能力
    68 compilation engagement 編輯債務(wù)
    69 completeness 完整性
    70 completion of the audit 審計的結(jié)束
    71 compliance with accounting regulations 符合~的作法會計規(guī)則
    72 computers assisted audit techniques (CAATs) 計算器援助的審計技術(shù) (CAATs)
    73 confidence 信任
    74 confidentiality 保密性
    75 confirmation of accounts receivable 應(yīng)收帳款的查證
    76 conflict of interest 利益沖突
    77 constructive obligation 建設(shè)的待付款
    78 contingent asset 或有資產(chǎn)
    79 contingent liability 或有負(fù)債
    80 control environment 控制環(huán)境