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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 Cg`lQY U  
   o8hE.pf&  
审计词汇英汉对照 P B5h5eX  
   c=9A d  
A [^6z>  
U?5lqq  
y;<suGl  
ability to continue as a going concern               持续经营能力 p4UEhT  
acceptability                                     可接受性,可接受程度 hlze]d?z  
acceptable level of detection risk                     检查风险的可接受水平 5;^1Ab0  
acceptance of engagement                       接受委托 Di4GaKa/  
accepting the engagement for the first time              首次接受委托 HIvSpO  
access to asset                                         对资产的接触 3]9Rmx  
according to                                     根据,依据,依照 H{S+^'5Y.  
account balance                                账户余额 v-q-CI? B#  
account for                                       对……进行会计处理,核算;解释 :l1-s]  
accounting                                        会计,会计学 N mxh zjJ  
accounting advisory serve                        会计咨询服务 uozq^sy  
accounting firm                                 会计师事务所 M6^ \LtFt  
accounting information                      会计信息,会计资料 y@1QVt04  
accounting period                             会计期间 J:&.[  
accounting policies                                   会计政策 HuU$x;~  
accounting professional bodies                 会计职业组织,会计职业团体 ~1twGG_;  
accounting records                                   会计记录 8TP~=qU  
accounting responsibility                           会计责任 -;&I S  
accounting service                             会计服务 >P\eHR,{-  
accounting standards                                会计准则 jWi~Q o+  
Accounting Standards for Business Enterprises       企业会计准则 jX(${j<  
accounting system                             会计系统 4\*:Lc,-  
accounting treatment                                会计处理 B7|%N=S%/  
accuracy                                    准确性,精确性 #W3H;'~/5  
additional audit procedures                      追加审计程序 bM:4i1Z  
addressee                                         收件人,收信人 V+@}dJS  
Administration of State-owned Assets  (the~)     国有资产管理局 ^,AE;Z T7  
administrative laws and regulations                 行政法规 r =vY-p  
adverse impact                                 不利影响,负面影响 0j6b5<Gpc*  
adverse opinion                                反对意见 wQjYH!u,YZ  
advisory group                                  咨询组,顾问组 I}0 ?d  
agency fee                                        代理费,代理费用 ^" 54Q^SH  
aggregate                                          总计,合计为…… Y&U-d{"  
alternation of document and record                 变造文件和记录 ZeU){CB  
alternative audit procedures                      替代审计程序,备选审计程序 V\{@c%xW  
amend                                              修改,修订 =N{?ll6x7g  
amortisation                                      摊销 @fp@1n  
analytical capacity                             分析能力 Q#Zazvk  
analytical procedures                               分析性程序 "c]9Q%  
annual financial statements                        年度会计报表,年度财务报表 K\XQ E50  
appendix                                          附录,附表 Tj_K5uccU}  
applicable                                         适用的 S#B%[3@  
applicable laws and regulations                 适用的法规 fKqr$59>  
application systems                                  应用系统 V;"2=)X  
apply consistently                              一贯地执行,一贯地实施 X';qcn_^  
appropriate                                       适当的,合适的; ecJjE 56P  
征用,挪用 ly0L)L]\  
appropriate authorization                          适当的授权 7vFmB  
appropriateness of audit evidence                    审计证据的适当性 Zy;jp*Q  
approval                                    批准,核准 CLVT5pj='  
assertion                                    (会计报表上的)认定;确认 kc P ZIP:  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 f'(F'TE  
asset                                                 资产,财产 -Pt E+R[A  
asset restructuring                             资产重组 T&>65`L  
assignment of duties                                 职责的划分 R+(f~ j'  
assistant                                     助理,助理人员 oST)E5X;7  
associated company                                 联属公司,联营公司 )V[j~uOU)]  
association                                        联合,结合;协会,社团  aY(s &  
assumption                                       假设,假定 ('C)S)98C  
at a given date                                         在某一特定时日 ~K3Lbd| r  
attestation                                         鉴证,公证 "U4c'iW  
attestation service                             鉴证服务 j y5[K.  
audit adjustment                                审计调整 [m h>N$  
audit areas                                        审计领域 YtSY e%  
audit conclusion                                审计结论 f x(8 o+  
audit effectiveness                             审计效果 X=)L$Kd7  
audit efficiency                                  审计效率 \i//Aq  
audit engagement letter                      审计业务约定书 9ck"JMla  
audit evidence                                          审计证据 (Z?f eUxp  
audit fee                                    审计费 vnQFq  
audit files                                          审计档案 fg#e*7Odn  
audit findings                                     审计中发现的事项 SH=S>  
audit implementation stage                        审计实施阶段 H+Bon=$cE!  
audit mark                                        审计标识 ~( XaXu  
audit materiality                                 审计重要性 :'C?uk ?  
audit method                                     审计方法 UR _Ty59  
audit objective                                         审计目标,审计目的 bF_0',W  
audit of financial statements                      会计报表审计,财务报表审计 Sq_.RU  
audit opinion                                     审计意见 hDW_a y4  
audit period                                      被审计期间,被审计年度 .$x}~Sw  
audit plan                                          审计计划 [|eIax xR,  
audit planning                                    编制审计计划,制定审计计划,审计计划 @Q2E1Uu%  
audit planning stage                                  审计计划阶段 ~zac.:a8  
audit procedure                                审计程序 R(^Sse  
audit programme                               审计程序表,具体审计计划 :6t73\O  
audit report                                       审计报告 |mn} wNUN]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $A{$$8P  
audit report with a qualified opinion                 有保留意见的审计报告 2 SD Z  
audit report with an adverse opinion                否定意见的审计报告 5~DKx7P!Z  
audit report with dual dates                      双重日期审计报告 9(S=0<  
audit reporting stage                                 审计报告阶段 h f9i%,J  
audit responsibility                                   审计责任 Y_ne?/sZE  
audit results                                      审计结果 NJr)f  
audit risk                                          审计风险 SUMfebW5  
audit sampling                                          审计抽样 Ay qs~&{  
audit sampling techniques                         审计抽样方法,审计抽样技术 %pOz%v~  
audit strategies                                  审计策略 YB4 ZI  
audit summary                                         审计总结,审计小结 P (7el  
audit team                                         审计小组 |&WYu,QQ4  
audit test                                    审计测试 GiuE\J9i  
audit trail                                          审计轨迹 urx?p^c  
audit work                                        审计工作 O*?^a7Z)4  
audit working paper                                 审计工作底稿 5p!{#r6m  
audited financial statement                        审计会计报表,已审计财务报表 ll$mRC  
Auditing Guidelines (the~)                      审计规范指南 a1I-d=]  
auditing standards                             审计准则 ?;P6#ByR  
audit-oriented working paper                          (审计)业务类工作底稿 rqN+0CT  
authorisation                                     授权 i7h^L)M  
authorisation of transaction                       交易的授权 !\%JOf}  
availability                                         可获得性 G5t7KI  
B dZ(Z]`L,B  
balance                                      余额;差额;平衡 >@bU8}rT  
balance sheet                                    资产负债表 DKMkCPX%  
bank                                                 银行 3Q62H+MC  
bank account                                    银行账户,银行户头 H9TeMY  
bank statement                                 银行对账单 } #e=*8F7  
barter transaction                              易货交易,以物换物交易 -th.(eAx  
basis of audit                                    审计依据 l6WEx -d  
basis of preparation                                (会计报表的)编制基础 &XCd2  
book of account                               账目,账簿 Z.@n 7G  
borrowing                                         借款,贷款,借债 VM<0_R24z  
branch                                              分支,分支机构,分店 L7rr/D  
brought forward                                (账户余额等的)承上年,承上期,承上页 dba_(I~y  
budget                                              预算 m ne)c[Qn  
building                                      建筑物;大楼 y,&[OrCm^\  
business conditions                                  业务情况,经营情况 lc5(^ ~  
business licence                               (企业等的)营业执照 iCiKr aW  
business relation                                业务关系 |/l] ]+  
P(8Yz W  
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只看该作者 1楼 发表于: 2012-04-24
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