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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 [@U2a$k+d  
   kKV`9&dZe  
审计词汇英汉对照 Rh7unJ  
   VO|2  
A 9rr"q5[  
O.n pi: a  
x[Xj[O  
ability to continue as a going concern               持续经营能力 C:77~f-+rQ  
acceptability                                     可接受性,可接受程度 >&0)d7Nu8m  
acceptable level of detection risk                     检查风险的可接受水平 L:HJ:  
acceptance of engagement                       接受委托 *5DOTWos  
accepting the engagement for the first time              首次接受委托 26fbBt8nP  
access to asset                                         对资产的接触 #`tn:cP  
according to                                     根据,依据,依照 Z h?1+Sz&  
account balance                                账户余额 }MKm>N  
account for                                       对……进行会计处理,核算;解释 T{1Z(M+  
accounting                                        会计,会计学 fmD U  
accounting advisory serve                        会计咨询服务 nRpZ;X)'.  
accounting firm                                 会计师事务所 7/.-dfEK  
accounting information                      会计信息,会计资料 %m:T?![XO  
accounting period                             会计期间 "(uEcS2<  
accounting policies                                   会计政策 *R17 KMS  
accounting professional bodies                 会计职业组织,会计职业团体 M<t>jM@'A#  
accounting records                                   会计记录 WlHw\\ur  
accounting responsibility                           会计责任 1LTl=tS#  
accounting service                             会计服务 p?OwcMT]M  
accounting standards                                会计准则 $`:/O A<.  
Accounting Standards for Business Enterprises       企业会计准则 ^c1%$@H  
accounting system                             会计系统 V 0Ul`  
accounting treatment                                会计处理 uf;^yQi  
accuracy                                    准确性,精确性 RW!D! ~  
additional audit procedures                      追加审计程序 ipB*]B F[  
addressee                                         收件人,收信人 ;eznONNF  
Administration of State-owned Assets  (the~)     国有资产管理局  Py$*c  
administrative laws and regulations                 行政法规 yM%,*VZ  
adverse impact                                 不利影响,负面影响 `3!ERQU  
adverse opinion                                反对意见 Z~}=q  
advisory group                                  咨询组,顾问组 c?i=6C dD'  
agency fee                                        代理费,代理费用 <r (Y:2  
aggregate                                          总计,合计为…… \~4uEk"]  
alternation of document and record                 变造文件和记录 \BC|`)0h  
alternative audit procedures                      替代审计程序,备选审计程序 vpOn0([hS  
amend                                              修改,修订 cyq]-B  
amortisation                                      摊销 _@3?yv~ D  
analytical capacity                             分析能力 OczVObbS  
analytical procedures                               分析性程序 |t^7L )&y  
annual financial statements                        年度会计报表,年度财务报表 k$nQY  
appendix                                          附录,附表  WDr'w'  
applicable                                         适用的 m|<j9.iJ  
applicable laws and regulations                 适用的法规 kN9pl^2  
application systems                                  应用系统 *bu/Ko]  
apply consistently                              一贯地执行,一贯地实施 l^x5m]Kt  
appropriate                                       适当的,合适的; f $MVgX  
征用,挪用 zR2'xE*  
appropriate authorization                          适当的授权 BJDe1W3;'  
appropriateness of audit evidence                    审计证据的适当性 <lh+mrXm  
approval                                    批准,核准 O/M\Q  
assertion                                    (会计报表上的)认定;确认 \HFeEEKH  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 V.Pb AN  
asset                                                 资产,财产  ?C   
asset restructuring                             资产重组 N%{&%C6{  
assignment of duties                                 职责的划分 vS %r_gf(  
assistant                                     助理,助理人员 EJP##eGx  
associated company                                 联属公司,联营公司 ,o-BJ 069  
association                                        联合,结合;协会,社团 hPt(7E2ke~  
assumption                                       假设,假定 D\8~3S'd  
at a given date                                         在某一特定时日 nfck3h  
attestation                                         鉴证,公证 CW>f;  
attestation service                             鉴证服务 [nBlHI;&  
audit adjustment                                审计调整 HABMFv  
audit areas                                        审计领域 w~>V2u_-  
audit conclusion                                审计结论 O#Ab1 FQn  
audit effectiveness                             审计效果 zm rQ7(y  
audit efficiency                                  审计效率 ?#^(QR|/  
audit engagement letter                      审计业务约定书 `As.1@  
audit evidence                                          审计证据 R*I{?+  
audit fee                                    审计费 IbAGnl{  
audit files                                          审计档案 ;Dg8>  
audit findings                                     审计中发现的事项 UahFs  
audit implementation stage                        审计实施阶段 3X,9K23T  
audit mark                                        审计标识 'M2Jw8i  
audit materiality                                 审计重要性 yjZxD[ Z  
audit method                                     审计方法 ;3NA,JA#Y  
audit objective                                         审计目标,审计目的 4`uI)N(}*  
audit of financial statements                      会计报表审计,财务报表审计 +hg|!SS@5  
audit opinion                                     审计意见 w@Ut[ ;6^  
audit period                                      被审计期间,被审计年度 ;bq_Y/"  
audit plan                                          审计计划 O`- JKZc  
audit planning                                    编制审计计划,制定审计计划,审计计划 %^}3:0G  
audit planning stage                                  审计计划阶段 :M(%sv</  
audit procedure                                审计程序 ; 1K[N 0xE  
audit programme                               审计程序表,具体审计计划 2F+K(  
audit report                                       审计报告 `V[{(&?,n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ro`Hm8o/  
audit report with a qualified opinion                 有保留意见的审计报告 vsg"!y@v  
audit report with an adverse opinion                否定意见的审计报告 ;Ad$Q9)EE  
audit report with dual dates                      双重日期审计报告 +9>t; Ty  
audit reporting stage                                 审计报告阶段 :~BY[")  
audit responsibility                                   审计责任 g&;:[&% T]  
audit results                                      审计结果 hh`7b,+ 4  
audit risk                                          审计风险 n *|F=fl  
audit sampling                                          审计抽样 U}(*}Ut  
audit sampling techniques                         审计抽样方法,审计抽样技术 iO4YZ!  
audit strategies                                  审计策略 0}jB/Z_T  
audit summary                                         审计总结,审计小结 ?cf9q@eAH  
audit team                                         审计小组 9r% O  
audit test                                    审计测试 Yd:8i JA  
audit trail                                          审计轨迹 c*ac9Y'o  
audit work                                        审计工作 SN O'*?  
audit working paper                                 审计工作底稿 SUxz &xH  
audited financial statement                        审计会计报表,已审计财务报表 \gy39xoW(  
Auditing Guidelines (the~)                      审计规范指南 `yJpDGh  
auditing standards                             审计准则 ($&i\e31N  
audit-oriented working paper                          (审计)业务类工作底稿 1I^[_ /_\y  
authorisation                                     授权 VqLqj$P  
authorisation of transaction                       交易的授权 U#R=y:O?  
availability                                         可获得性 r8rU+4\8<  
B ]cLO-A  
balance                                      余额;差额;平衡 P#bZtWx'<N  
balance sheet                                    资产负债表 0t ?:  
bank                                                 银行 OF*m 9  
bank account                                    银行账户,银行户头 DE:FWD<}  
bank statement                                 银行对账单 <7cm[  
barter transaction                              易货交易,以物换物交易 n#,|C`2r  
basis of audit                                    审计依据 7 7"'?  
basis of preparation                                (会计报表的)编制基础 V~` ?J6  
book of account                               账目,账簿 ,-#8/9ts  
borrowing                                         借款,贷款,借债 z/(^E8F  
branch                                              分支,分支机构,分店 }2;~':Mklz  
brought forward                                (账户余额等的)承上年,承上期,承上页 `=8g%O|T  
budget                                              预算 ~itrM3^"w  
building                                      建筑物;大楼 u{maE ,  
business conditions                                  业务情况,经营情况 .~qu,q7k~  
business licence                               (企业等的)营业执照 3G|n`dj  
business relation                                业务关系 Vr0-e vwfo  
ZW n j-  
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只看该作者 1楼 发表于: 2012-04-24
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