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[专业英语]审计词汇英汉对照 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-06
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性,可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce 4@ILw  
   Dz !fpE'L  
审计词汇英汉对照 |VOg\[f  
   l=`L7| ^/d  
A z^o1GY  
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ability to continue as a going concern               持续经营能力 8pM >Co!  
acceptability                                     可接受性,可接受程度 Gx?+9C V  
acceptable level of detection risk                     检查风险的可接受水平 QVZD/shq  
acceptance of engagement                       接受委托 /9Q3iV$I]  
accepting the engagement for the first time              首次接受委托 ^\ ?O4,L  
access to asset                                         对资产的接触 g}&hl"j  
according to                                     根据,依据,依照 -@^Zq}  
account balance                                账户余额 @J[6,$UVu  
account for                                       对……进行会计处理,核算;解释 `Yc _5&"  
accounting                                        会计,会计学 x+? 9C  
accounting advisory serve                        会计咨询服务 '"pd  
accounting firm                                 会计师事务所 fkfZ>D^1  
accounting information                      会计信息,会计资料 #Z=tJ  
accounting period                             会计期间 kI*(V [i  
accounting policies                                   会计政策 | sqZ$Mu  
accounting professional bodies                 会计职业组织,会计职业团体 Jsg I'  
accounting records                                   会计记录 >-T`0wI  
accounting responsibility                           会计责任 5OM?3M  
accounting service                             会计服务 zHB_{(o7  
accounting standards                                会计准则 y$ Zj?Dd#  
Accounting Standards for Business Enterprises       企业会计准则 N5|Rmfo1  
accounting system                             会计系统 n9LGP2#!  
accounting treatment                                会计处理 $ E1Tb{'  
accuracy                                    准确性,精确性  JL}\*  
additional audit procedures                      追加审计程序 PDx)S7+w[  
addressee                                         收件人,收信人 dYFzye  
Administration of State-owned Assets  (the~)     国有资产管理局 NW$H"}+o  
administrative laws and regulations                 行政法规 1,2EhfX|s  
adverse impact                                 不利影响,负面影响 (%ew604X  
adverse opinion                                反对意见 7k{2Upg;  
advisory group                                  咨询组,顾问组 NX* O_/  
agency fee                                        代理费,代理费用 -y) ,Y |  
aggregate                                          总计,合计为…… '6Qy/R  
alternation of document and record                 变造文件和记录 u%|zc=  
alternative audit procedures                      替代审计程序,备选审计程序 ,7]k fB  
amend                                              修改,修订 XCB?ll*^  
amortisation                                      摊销 bTmL5}n  
analytical capacity                             分析能力 @b&84Gn2 r  
analytical procedures                               分析性程序 lYf+V8{  
annual financial statements                        年度会计报表,年度财务报表 c"YXxA J  
appendix                                          附录,附表 :L?_Y/K  
applicable                                         适用的 ~%w~-O2  
applicable laws and regulations                 适用的法规 x!S;SU  
application systems                                  应用系统 Z{-Lc68  
apply consistently                              一贯地执行,一贯地实施 Dkw%`(Oh/,  
appropriate                                       适当的,合适的; yT OyDm-  
征用,挪用 4FeEGySow  
appropriate authorization                          适当的授权 *a}(6Cx  
appropriateness of audit evidence                    审计证据的适当性 .r|*Ch#;P  
approval                                    批准,核准 ]rd/;kg .S  
assertion                                    (会计报表上的)认定;确认 H(+<)qH  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 T~4mQuYi  
asset                                                 资产,财产 S^RUw  
asset restructuring                             资产重组 hp!d/X=J_  
assignment of duties                                 职责的划分 noVa=aU^  
assistant                                     助理,助理人员 suJ_nb  
associated company                                 联属公司,联营公司 `qpc*enf0  
association                                        联合,结合;协会,社团 8"'x)y  
assumption                                       假设,假定 UP1?5Q=H]Q  
at a given date                                         在某一特定时日 Lf}8qB#Y  
attestation                                         鉴证,公证 AG" l1wz  
attestation service                             鉴证服务 ^~ =9  
audit adjustment                                审计调整 ;Kxbg>U  
audit areas                                        审计领域 >.9eBz@  
audit conclusion                                审计结论 IxSV?k   
audit effectiveness                             审计效果 q1Qje%9@t  
audit efficiency                                  审计效率 Os),;W0w4  
audit engagement letter                      审计业务约定书 ;|ub!z9GG  
audit evidence                                          审计证据 s PYX~G&T  
audit fee                                    审计费 7 &)]) {Q  
audit files                                          审计档案 oT+(W,G  
audit findings                                     审计中发现的事项 8m=Z|"H@  
audit implementation stage                        审计实施阶段 ^ i%A7pg  
audit mark                                        审计标识 {g F0Xm%  
audit materiality                                 审计重要性 1IH[g*f  
audit method                                     审计方法 Iq' O  
audit objective                                         审计目标,审计目的 $`Nd?\$  
audit of financial statements                      会计报表审计,财务报表审计 =Z0t :{  
audit opinion                                     审计意见 r((Tavn  
audit period                                      被审计期间,被审计年度 7Ur?ep  
audit plan                                          审计计划 ,\ldz(D?+  
audit planning                                    编制审计计划,制定审计计划,审计计划 <HoAj"xf  
audit planning stage                                  审计计划阶段 NGzgLSm\  
audit procedure                                审计程序 "ORzWnE4U  
audit programme                               审计程序表,具体审计计划 ``4wX-y  
audit report                                       审计报告 9Ld9N;rWm#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M=!i>(yG  
audit report with a qualified opinion                 有保留意见的审计报告 QX0 Y>&$ )  
audit report with an adverse opinion                否定意见的审计报告 a0_(eO-S  
audit report with dual dates                      双重日期审计报告 =V$j6  
audit reporting stage                                 审计报告阶段 =G>(~+EA  
audit responsibility                                   审计责任 d+2daKi  
audit results                                      审计结果 I@Z)<5Zf  
audit risk                                          审计风险 90:K#nW;  
audit sampling                                          审计抽样 ziL^M"~2  
audit sampling techniques                         审计抽样方法,审计抽样技术 vE\lp8j+  
audit strategies                                  审计策略 D!FaEN  
audit summary                                         审计总结,审计小结 `| 9Ku  
audit team                                         审计小组 1M5 -pZ[D  
audit test                                    审计测试  WR.x&m>  
audit trail                                          审计轨迹 rg& +  
audit work                                        审计工作 pG yRX_;  
audit working paper                                 审计工作底稿 (Pi-uL<[a  
audited financial statement                        审计会计报表,已审计财务报表 8OAg~mQ15(  
Auditing Guidelines (the~)                      审计规范指南 Wc'Ehyi;  
auditing standards                             审计准则 2R@ %Y/  
audit-oriented working paper                          (审计)业务类工作底稿 H^(L90  
authorisation                                     授权 #}o<v|;  
authorisation of transaction                       交易的授权 1kFjas `g  
availability                                         可获得性 YdOUv|tZC  
B C ?7X"~ ~  
balance                                      余额;差额;平衡 I-:` cON=G  
balance sheet                                    资产负债表 bEpMaBN  
bank                                                 银行 `BT*,6a  
bank account                                    银行账户,银行户头 R2^iSl%pj  
bank statement                                 银行对账单 moO _-@i  
barter transaction                              易货交易,以物换物交易 K3ukYR  
basis of audit                                    审计依据 #)74X% 4(  
basis of preparation                                (会计报表的)编制基础  (K #A  
book of account                               账目,账簿 1L[S*X  
borrowing                                         借款,贷款,借债 31XU7A  
branch                                              分支,分支机构,分店 UC!5 wVY  
brought forward                                (账户余额等的)承上年,承上期,承上页 rz6jx  
budget                                              预算 ,IjdO(?TC  
building                                      建筑物;大楼 a-PGW2G  
business conditions                                  业务情况,经营情况 f=ib9WbR#  
business licence                               (企业等的)营业执照 'Z7P  
business relation                                业务关系 I'IB_YRL4  
R;THA!  
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只看该作者 1楼 发表于: 2012-04-24
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