ACCA F8 專業(yè)詞匯中英文對照（六）

來源: 正保會計網(wǎng)校編輯： 2017/09/27 10:59:14　字體：大小

對于剛剛接觸F8的ACCAer，可能覺得審計包括的內(nèi)容實在太多了，怎么背都背不完。但我們要知道，不積跬步，無以至千里；不積小流，無以成江海。網(wǎng)校為大家總結了ACCA專業(yè)詞匯的中英文對照系列知識，希望可以幫助大家理解這些定義！

詞匯	中文解析
Outsourcing	外包
Overall review	全面審查
Overhead absorption	間接費用分配
Payroll system	工資管理系統(tǒng)
Peer review	同行評審
Performance materiality	業(yè)績重要性
Permanent audit files	永久性審計檔案
Perpetual inventory	永續(xù)盤存
Positive confirmation request	積極式詢證函;
Procurement	采購
Professional behaviour	專業(yè)行為
Professional competence and due care	專業(yè)能力與謹慎
Professional judgement	專業(yè)判斷
Professional scepticism	專業(yè)懷疑
Public interest entities	公眾利益實體
Purchases system	采購系統(tǒng)
Qualified opinion	保留意見（經(jīng)過審計后，認為被審計單位會計報表的反映就其整體而言是公允的，但存在下述情況之一時，應出具保留意見的審計報告： 1. The auditor concludes that misstatements are material, but not pervasive, to the financialstatements. 2.The auditor cannot obtain sufficient appropriate audit evidence on which to base the opinion butconcludes that the possible effects of undetected misstatements, if any, could be material butnot pervasive.）
Random selection	隨機選擇
Ratio analysis	比率分析
Reasonable assurance	Reasonable assurance