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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 4P#jMox  
   - G>J  
审计词汇英汉对照 fDDpR=  
   %1T KgNf  
A  j)/Vtf  
pmP~1=3  
Do(G;D`h+_  
ability to continue as a going concern               持续经营能力 koT 3~FK  
acceptability                                     可接受性,可接受程度 g#i~^4-1  
acceptable level of detection risk                     检查风险的可接受水平 gE#|eiu  
acceptance of engagement                       接受委托 V06*qQ[  
accepting the engagement for the first time              首次接受委托 CE M4E  
access to asset                                         对资产的接触 6{;6~?U  
according to                                     根据,依据,依照 E"*E[>  
account balance                                账户余额 _b8KK4UR  
account for                                       对……进行会计处理,核算;解释 q+[ )i6!?  
accounting                                        会计,会计学 P]m{\K  
accounting advisory serve                        会计咨询服务 3~fi#{  
accounting firm                                 会计师事务所 8G)~#;x1  
accounting information                      会计信息,会计资料 0m1V@ 3]7>  
accounting period                             会计期间 =( ZOn=IL  
accounting policies                                   会计政策 z(c8]Wu#  
accounting professional bodies                 会计职业组织,会计职业团体 97 SS0J  
accounting records                                   会计记录  p[&J l  
accounting responsibility                           会计责任 =ttD5 p  
accounting service                             会计服务 vKnZ==B  
accounting standards                                会计准则  pF6u3]  
Accounting Standards for Business Enterprises       企业会计准则 f-#:3k*7S  
accounting system                             会计系统 |?jgjn&RQ  
accounting treatment                                会计处理 ,W+=N"`a'  
accuracy                                    准确性,精确性 J8\l'} ?&  
additional audit procedures                      追加审计程序 *-*V>ntvT$  
addressee                                         收件人,收信人 ^}2!fRKAmo  
Administration of State-owned Assets  (the~)     国有资产管理局 $MvKwQ/   
administrative laws and regulations                 行政法规 P 4)Q5r  
adverse impact                                 不利影响,负面影响 Q^< amM!  
adverse opinion                                反对意见 E[t[R<v,P!  
advisory group                                  咨询组,顾问组 `\:Ede  
agency fee                                        代理费,代理费用 `~\SQ EY$  
aggregate                                          总计,合计为…… ri-&3%%z<  
alternation of document and record                 变造文件和记录 t$qIJt$  
alternative audit procedures                      替代审计程序,备选审计程序 #O_%!7M{4  
amend                                              修改,修订 >7@,,~3  
amortisation                                      摊销 v1i-O'  
analytical capacity                             分析能力 .qe+"$K'n  
analytical procedures                               分析性程序 7> im2"zm  
annual financial statements                        年度会计报表,年度财务报表 i<m) s$u  
appendix                                          附录,附表 +D @B eQu  
applicable                                         适用的 h)sT37  
applicable laws and regulations                 适用的法规 "E7<S5 cr  
application systems                                  应用系统 G "+[@|  
apply consistently                              一贯地执行,一贯地实施 M%54FsV  
appropriate                                       适当的,合适的; \a0{9Xx F  
征用,挪用 c^"4l 9w  
appropriate authorization                          适当的授权 512p\x@  
appropriateness of audit evidence                    审计证据的适当性 M&=SvM.f  
approval                                    批准,核准 `dF~'  
assertion                                    (会计报表上的)认定;确认 +EA ")T<l  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 8=bn TJf  
asset                                                 资产,财产 |63uoRr  
asset restructuring                             资产重组 A/9<} m  
assignment of duties                                 职责的划分 Msvs98LvW  
assistant                                     助理,助理人员 hc$m1lLn  
associated company                                 联属公司,联营公司 VQf^yq  
association                                        联合,结合;协会,社团 p".wqg*W  
assumption                                       假设,假定 w)K547!00  
at a given date                                         在某一特定时日 3;b)pQ~6CJ  
attestation                                         鉴证,公证 RJ3uu NK7  
attestation service                             鉴证服务 )M.g<[= ^  
audit adjustment                                审计调整 `tO t+>YWn  
audit areas                                        审计领域 C3.]dsv:  
audit conclusion                                审计结论 P$Y w'3v/  
audit effectiveness                             审计效果 < %^WZ:c  
audit efficiency                                  审计效率 G$_)X%Vb I  
audit engagement letter                      审计业务约定书 Qd~7OH4Lp  
audit evidence                                          审计证据 vp&.  
audit fee                                    审计费 d8 ~%(I9  
audit files                                          审计档案 }'{"P#e8"q  
audit findings                                     审计中发现的事项 1Q^u#m3  
audit implementation stage                        审计实施阶段 A'}!'1  
audit mark                                        审计标识 DB|w&tygq  
audit materiality                                 审计重要性 LdOqV'&r  
audit method                                     审计方法 e6J>qwD?  
audit objective                                         审计目标,审计目的 _UP 9b@Z"  
audit of financial statements                      会计报表审计,财务报表审计 NH5sV.vvc  
audit opinion                                     审计意见 H {_D#It  
audit period                                      被审计期间,被审计年度 ~f[;(?39xZ  
audit plan                                          审计计划 ,d!@5d&Zi  
audit planning                                    编制审计计划,制定审计计划,审计计划 Ymnh%wS  
audit planning stage                                  审计计划阶段 e7n0=U0  
audit procedure                                审计程序 EBWM8~Nm#  
audit programme                               审计程序表,具体审计计划 ( !m6>m2  
audit report                                       审计报告 US's`Ehx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /J"fbBX wY  
audit report with a qualified opinion                 有保留意见的审计报告 Qa9@Q$  
audit report with an adverse opinion                否定意见的审计报告 tpzh  
audit report with dual dates                      双重日期审计报告 lV3k4iRH  
audit reporting stage                                 审计报告阶段 JSq3)o9?/  
audit responsibility                                   审计责任 2>.b~q@  
audit results                                      审计结果 rkh%[o 9"/  
audit risk                                          审计风险 >sAaLR4  
audit sampling                                          审计抽样 ]p4?nT@]  
audit sampling techniques                         审计抽样方法,审计抽样技术 >^W6'Q$P<  
audit strategies                                  审计策略 TWRnty-C  
audit summary                                         审计总结,审计小结 qb=%W  
audit team                                         审计小组 @b2?BSdUp  
audit test                                    审计测试 6]GHCyo  
audit trail                                          审计轨迹 {&Rz>JK  
audit work                                        审计工作 [# X} (  
audit working paper                                 审计工作底稿 6o]{< T/'  
audited financial statement                        审计会计报表,已审计财务报表 B`nI] _  
Auditing Guidelines (the~)                      审计规范指南 u46Z}~xfb  
auditing standards                             审计准则 y_Gs_xg  
audit-oriented working paper                          (审计)业务类工作底稿 GaJE(N  
authorisation                                     授权 V\n!?1{kdF  
authorisation of transaction                       交易的授权 W! |_ hL  
availability                                         可获得性 7c%d Ss6  
B oFt_ yU-  
balance                                      余额;差额;平衡 WcXNc`x  
balance sheet                                    资产负债表 ]m &Ss  
bank                                                 银行 rHybP6C<  
bank account                                    银行账户,银行户头 gDw(_KC  
bank statement                                 银行对账单 2cS94h  
barter transaction                              易货交易,以物换物交易 4QPHT#eqX  
basis of audit                                    审计依据 ())_4 <  
basis of preparation                                (会计报表的)编制基础 kE+fdr\ T  
book of account                               账目,账簿 [EVyCIcY,h  
borrowing                                         借款,贷款,借债 BTO l`U  
branch                                              分支,分支机构,分店 b9wC:NgQx  
brought forward                                (账户余额等的)承上年,承上期,承上页 S<*1b 6%D  
budget                                              预算 iYdg1  
building                                      建筑物;大楼 Hit )mwfYE  
business conditions                                  业务情况,经营情况 EronNtu8i  
business licence                               (企业等的)营业执照 'U GgY3  
business relation                                业务关系 1 K^-tms  
KB~`3Wj|Z  
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只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
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