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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 xBcE>^{1.  
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审计词汇英汉对照 1~q| %"J  
   *e05{C:kS  
A -5yEd>Z  
Y;XEC;PXD  
]q@6&]9  
ability to continue as a going concern               持续经营能力 pEE.%U  
acceptability                                     可接受性,可接受程度 MY}B)`yx=  
acceptable level of detection risk                     检查风险的可接受水平 o;@T6-VH  
acceptance of engagement                       接受委托 @ (A[H^E  
accepting the engagement for the first time              首次接受委托 rt\4We,7  
access to asset                                         对资产的接触 i/U HDqZ  
according to                                     根据,依据,依照 `H6kC$^Ofx  
account balance                                账户余额 ;HeUD5Nt6F  
account for                                       对……进行会计处理,核算;解释 Hi<5jl  
accounting                                        会计,会计学 paW7.~3 R  
accounting advisory serve                        会计咨询服务 ] T! >]  
accounting firm                                 会计师事务所 x, ^j=n  
accounting information                      会计信息,会计资料 !8O*)=RA  
accounting period                             会计期间 #Hr>KQ5mJQ  
accounting policies                                   会计政策 4`7:gfrO,  
accounting professional bodies                 会计职业组织,会计职业团体 _YW1Mk1  
accounting records                                   会计记录 !8U\GR `  
accounting responsibility                           会计责任 %9A6c(L  
accounting service                             会计服务 !7lS=D(?  
accounting standards                                会计准则 =X11x)]F9  
Accounting Standards for Business Enterprises       企业会计准则 Og`w~!\  
accounting system                             会计系统 7x^P74  
accounting treatment                                会计处理 eZm,K'/!  
accuracy                                    准确性,精确性 Xo>P?^c4?  
additional audit procedures                      追加审计程序 {\L /?#  
addressee                                         收件人,收信人 ]QS? fs Z  
Administration of State-owned Assets  (the~)     国有资产管理局 =5jX#Dc5.+  
administrative laws and regulations                 行政法规 y-93 >Y  
adverse impact                                 不利影响,负面影响 g3(fhfR'RN  
adverse opinion                                反对意见 zR+EJFf  
advisory group                                  咨询组,顾问组 RS~jHwIh  
agency fee                                        代理费,代理费用 /K"koV;  
aggregate                                          总计,合计为…… afcI5w;>}  
alternation of document and record                 变造文件和记录 C0X_t  
alternative audit procedures                      替代审计程序,备选审计程序  # xS8  
amend                                              修改,修订 /bj D*rj  
amortisation                                      摊销 h p]T^  
analytical capacity                             分析能力 S& % G B  
analytical procedures                               分析性程序 kmm1b (  
annual financial statements                        年度会计报表,年度财务报表 nxP>IfSA  
appendix                                          附录,附表 M3350  
applicable                                         适用的 ^6 F-H(  
applicable laws and regulations                 适用的法规 $4y;F]  
application systems                                  应用系统 Q0I22?  
apply consistently                              一贯地执行,一贯地实施 8-c1q*q)  
appropriate                                       适当的,合适的; ?1Lzbou  
征用,挪用 s HSZIkB-r  
appropriate authorization                          适当的授权 9GuG"^08  
appropriateness of audit evidence                    审计证据的适当性 Lc!% 3,#.  
approval                                    批准,核准 1;R1Fj&  
assertion                                    (会计报表上的)认定;确认 X/fk &Cp  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 +v3@WdLcD  
asset                                                 资产,财产 iXt >!f*  
asset restructuring                             资产重组 0Kxc$c  
assignment of duties                                 职责的划分 .AOf-a  
assistant                                     助理,助理人员 ON|Bpt2Qp  
associated company                                 联属公司,联营公司 ^9 gFW $]  
association                                        联合,结合;协会,社团 jemg#GB8  
assumption                                       假设,假定 QXnL(z  
at a given date                                         在某一特定时日 F7wpGtt  
attestation                                         鉴证,公证 s88lN=;  
attestation service                             鉴证服务 ]?p&sI4  
audit adjustment                                审计调整 7yLO<o?9w  
audit areas                                        审计领域 K)c` G_%G  
audit conclusion                                审计结论 hmv"|1Sa!~  
audit effectiveness                             审计效果 ixZ w;+h  
audit efficiency                                  审计效率 Gk0f#;  
audit engagement letter                      审计业务约定书 SyFO f  
audit evidence                                          审计证据 Bkvh]k;F8  
audit fee                                    审计费 JW;DA E<  
audit files                                          审计档案 r7r>1W%4  
audit findings                                     审计中发现的事项 ^b=9{. 5  
audit implementation stage                        审计实施阶段 #y }{ 'rF?  
audit mark                                        审计标识 Z> jk\[  
audit materiality                                 审计重要性 J fFOU!F\  
audit method                                     审计方法 )54;YK  
audit objective                                         审计目标,审计目的 K r9 P#Y  
audit of financial statements                      会计报表审计,财务报表审计 &o>ctf.x  
audit opinion                                     审计意见 JyY-@GF  
audit period                                      被审计期间,被审计年度 E(F<shT#  
audit plan                                          审计计划 (5y+g?9d;  
audit planning                                    编制审计计划,制定审计计划,审计计划 8y5iT?.~vy  
audit planning stage                                  审计计划阶段 z;GR(;w/  
audit procedure                                审计程序 ;q&6WO  
audit programme                               审计程序表,具体审计计划 7jIye8Zi8  
audit report                                       审计报告 e)kN%JqW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x}t,v.:  
audit report with a qualified opinion                 有保留意见的审计报告 3[plwe  
audit report with an adverse opinion                否定意见的审计报告 E?1"&D m  
audit report with dual dates                      双重日期审计报告 dGU io?  
audit reporting stage                                 审计报告阶段 jdsNZV  
audit responsibility                                   审计责任 z yyt`  
audit results                                      审计结果 Fp52 |w_  
audit risk                                          审计风险  :feU  
audit sampling                                          审计抽样 d?G ~k[C!a  
audit sampling techniques                         审计抽样方法,审计抽样技术 6KuB<od  
audit strategies                                  审计策略 E_- 3G <rt  
audit summary                                         审计总结,审计小结 spIkXEK  
audit team                                         审计小组 a[;TUc^I1F  
audit test                                    审计测试 >CtT_yhx  
audit trail                                          审计轨迹 42X N*br  
audit work                                        审计工作 ?-mDvW  
audit working paper                                 审计工作底稿 41f4zisZ  
audited financial statement                        审计会计报表,已审计财务报表 R4+Gmx 1  
Auditing Guidelines (the~)                      审计规范指南 a g Za+a  
auditing standards                             审计准则 *"4d6  
audit-oriented working paper                          (审计)业务类工作底稿 %$K2$dq5  
authorisation                                     授权 n\8;4]n  
authorisation of transaction                       交易的授权 =SJwCT0;  
availability                                         可获得性 J ik+t\A  
B i;4|UeUl  
balance                                      余额;差额;平衡 4FK|y&p4r  
balance sheet                                    资产负债表 +X)n}jh  
bank                                                 银行 zs! }P  
bank account                                    银行账户,银行户头 +DM D g.  
bank statement                                 银行对账单 R%)ZhG*  
barter transaction                              易货交易,以物换物交易 CG!/Lbd  
basis of audit                                    审计依据 X2>qx^jT  
basis of preparation                                (会计报表的)编制基础 IR ; DdF  
book of account                               账目,账簿 v0EF?$Wo  
borrowing                                         借款,贷款,借债 r[>4b}4s  
branch                                              分支,分支机构,分店 LgN\%5f-  
brought forward                                (账户余额等的)承上年,承上期,承上页 P|m V((/m4  
budget                                              预算  wfr+-  
building                                      建筑物;大楼 3QlV,)}  
business conditions                                  业务情况,经营情况 Sn 3@+9J  
business licence                               (企业等的)营业执照 Q "UWh~  
business relation                                业务关系 )aY^k|I  
cR.[4rG'  
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只看该作者 1楼 发表于: 2012-04-24
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