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[专业英语]审计词汇英汉对照 [复制链接]

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离线lisa
 
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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 D^2lb"3  
   z(8G=C  
审计词汇英汉对照 FrUqfTi+W  
   "G-h8IN^O  
A 0WfnX>(C7R  
a'`?kBK7`U  
ok [_ Z;  
ability to continue as a going concern               持续经营能力 Y+o\?|q-E  
acceptability                                     可接受性,可接受程度 Gov.; hy  
acceptable level of detection risk                     检查风险的可接受水平 |AacV  
acceptance of engagement                       接受委托 p!~1~q6  
accepting the engagement for the first time              首次接受委托 $}r.fji,c  
access to asset                                         对资产的接触 9J~\.:jH-  
according to                                     根据,依据,依照 kMK0|+  
account balance                                账户余额 *`|xa@1v`  
account for                                       对……进行会计处理,核算;解释  sa&`CEa  
accounting                                        会计,会计学 n*Dn{ 7v#z  
accounting advisory serve                        会计咨询服务 G@`ZDn  
accounting firm                                 会计师事务所 zd)QCq  
accounting information                      会计信息,会计资料 K,JK9)T  
accounting period                             会计期间 x;sc?5_`  
accounting policies                                   会计政策 4;W{#jk  
accounting professional bodies                 会计职业组织,会计职业团体 FF#+d~$z  
accounting records                                   会计记录 w3"L5;oH  
accounting responsibility                           会计责任 (X Oz0.W  
accounting service                             会计服务 S6_:\Q  
accounting standards                                会计准则 _~MX~M3 MB  
Accounting Standards for Business Enterprises       企业会计准则 -Ci&h  
accounting system                             会计系统 SE43C %hv  
accounting treatment                                会计处理 %k32:qe  
accuracy                                    准确性,精确性 }#u #m.  
additional audit procedures                      追加审计程序 *Ow2,{Nn  
addressee                                         收件人,收信人 :F@Uq<~(  
Administration of State-owned Assets  (the~)     国有资产管理局 W1M322]>L  
administrative laws and regulations                 行政法规 {l5fKVb\C  
adverse impact                                 不利影响,负面影响 b>8TH-1t~  
adverse opinion                                反对意见 :fwtPvLo  
advisory group                                  咨询组,顾问组 xpO;V}M|  
agency fee                                        代理费,代理费用 .4U*.Rf  
aggregate                                          总计,合计为…… *!JB^5(H  
alternation of document and record                 变造文件和记录 In?#?:Q@&  
alternative audit procedures                      替代审计程序,备选审计程序 AoOA.t6RVo  
amend                                              修改,修订 !H) -  
amortisation                                      摊销 nw% 9Qw  
analytical capacity                             分析能力 'fGKRd|)  
analytical procedures                               分析性程序 '8\9@wzv  
annual financial statements                        年度会计报表,年度财务报表 ?>7-a~*A@  
appendix                                          附录,附表 *Cf!p\7!  
applicable                                         适用的 Osm))Ua(  
applicable laws and regulations                 适用的法规 j*gJ P !  
application systems                                  应用系统 @y~kQ5k  
apply consistently                              一贯地执行,一贯地实施 GF8wKx#J  
appropriate                                       适当的,合适的; K)wWqC.  
征用,挪用 T]Ai{@i  
appropriate authorization                          适当的授权 ls&H oJ7  
appropriateness of audit evidence                    审计证据的适当性 ~gW^9nWYU  
approval                                    批准,核准 (YYg-@IO  
assertion                                    (会计报表上的)认定;确认 7L6L{~8 W  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 mICEJ\`x  
asset                                                 资产,财产 R'z i#FeP  
asset restructuring                             资产重组 J ffaT_"\  
assignment of duties                                 职责的划分 ,!@MLn  
assistant                                     助理,助理人员 #"rK1Z  
associated company                                 联属公司,联营公司 ;m#4Q6k)V?  
association                                        联合,结合;协会,社团 ~gff{Nzk  
assumption                                       假设,假定 ;h+~xxu=X  
at a given date                                         在某一特定时日 D?"P\b[/  
attestation                                         鉴证,公证 isd-b]@:Lc  
attestation service                             鉴证服务 t1o 6;r K  
audit adjustment                                审计调整 =WW5H\?  
audit areas                                        审计领域 vg[3\!8z[  
audit conclusion                                审计结论 {9}CU ~R  
audit effectiveness                             审计效果 W"_<SYVJ  
audit efficiency                                  审计效率 ]#^v754X^T  
audit engagement letter                      审计业务约定书 rG6G~ |mS  
audit evidence                                          审计证据 86 e13MF  
audit fee                                    审计费 >FwK_Zd'  
audit files                                          审计档案 m<-!~ ew  
audit findings                                     审计中发现的事项 o}114X4q;  
audit implementation stage                        审计实施阶段 p? o[+L<  
audit mark                                        审计标识 7]zZdqG&p`  
audit materiality                                 审计重要性 +"<+JRI(M5  
audit method                                     审计方法 ;]Q6K9.d8  
audit objective                                         审计目标,审计目的 aMY@**^v  
audit of financial statements                      会计报表审计,财务报表审计 :R=6Ku>  
audit opinion                                     审计意见 cI\[)5&  
audit period                                      被审计期间,被审计年度 yT_W\"=8  
audit plan                                          审计计划 gh ?[x.U  
audit planning                                    编制审计计划,制定审计计划,审计计划 -'d:~:1f  
audit planning stage                                  审计计划阶段 reh{jMC  
audit procedure                                审计程序 _8u TK%|  
audit programme                               审计程序表,具体审计计划 Wy7w zt  
audit report                                       审计报告 A8vd@0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mLZ1u\ 7W  
audit report with a qualified opinion                 有保留意见的审计报告 eN,9N]K  
audit report with an adverse opinion                否定意见的审计报告 ~>u| 7 M$(  
audit report with dual dates                      双重日期审计报告 [QgP6f]=  
audit reporting stage                                 审计报告阶段 CL1*pL  
audit responsibility                                   审计责任 'Tjvq%ks   
audit results                                      审计结果 sV  a0eGc  
audit risk                                          审计风险 zT78FliY6  
audit sampling                                          审计抽样 +`k30-<P  
audit sampling techniques                         审计抽样方法,审计抽样技术 ftxL-7y %  
audit strategies                                  审计策略 b/:wpy+9Z  
audit summary                                         审计总结,审计小结 }^Q:Q\  
audit team                                         审计小组 /ki-Tha  
audit test                                    审计测试 {+WY,%e  
audit trail                                          审计轨迹 Ph[MXb:*  
audit work                                        审计工作 `/>kN%  
audit working paper                                 审计工作底稿 M@.S Q@E  
audited financial statement                        审计会计报表,已审计财务报表 dE_Xd :>  
Auditing Guidelines (the~)                      审计规范指南 w/nohZF6H  
auditing standards                             审计准则 ]5f;Kz)  
audit-oriented working paper                          (审计)业务类工作底稿 p  lnH  
authorisation                                     授权 :,JaOn'  
authorisation of transaction                       交易的授权 bKCE;Wu:G  
availability                                         可获得性 mEd2f^R  
B Cj8&wz}ez  
balance                                      余额;差额;平衡 ewk7:zS/?  
balance sheet                                    资产负债表 Qs,\P^n  
bank                                                 银行 G9Uc }z  
bank account                                    银行账户,银行户头 SKH}!Id}n  
bank statement                                 银行对账单 M<w.q|P  
barter transaction                              易货交易,以物换物交易 +zMPkbP6  
basis of audit                                    审计依据 r$={_M$  
basis of preparation                                (会计报表的)编制基础 B~Kx Up  
book of account                               账目,账簿 ~T RC-H  
borrowing                                         借款,贷款,借债 $3HqVqF^R  
branch                                              分支,分支机构,分店 "frZ%mv  
brought forward                                (账户余额等的)承上年,承上期,承上页 FFcCoPX_  
budget                                              预算 n]IF`kYQV  
building                                      建筑物;大楼 f $Agcy  
business conditions                                  业务情况,经营情况 jDY B*Y^F  
business licence                               (企业等的)营业执照 U~: H>  
business relation                                业务关系 M co:eE  
7 <^+)DsS?  
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只看该作者 1楼 发表于: 2012-04-24
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