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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 :mpR}.^hv  
   8,(FJ7OCT,  
审计词汇英汉对照 /J-:?./  
   LZ"yMnhOf  
A $d[xSwang  
T<\!7 RnLc  
?[|T"bE5[  
ability to continue as a going concern               持续经营能力 BWd{xP y  
acceptability                                     可接受性,可接受程度 ~jqG  
acceptable level of detection risk                     检查风险的可接受水平 /61P`1y(J  
acceptance of engagement                       接受委托 t mCm54  
accepting the engagement for the first time              首次接受委托 @n- [bN  
access to asset                                         对资产的接触 Fa!6*K\  
according to                                     根据,依据,依照 (zm5 4 Vm  
account balance                                账户余额 6axDuwQ  
account for                                       对……进行会计处理,核算;解释 )7H  s  
accounting                                        会计,会计学 -@wnQ?  
accounting advisory serve                        会计咨询服务 VY9o}J>,w  
accounting firm                                 会计师事务所 :c03"jvYE  
accounting information                      会计信息,会计资料 Zw@=WW[Q`p  
accounting period                             会计期间 z[vHMJ 0  
accounting policies                                   会计政策 y}aKL(AaU  
accounting professional bodies                 会计职业组织,会计职业团体  ylTX  
accounting records                                   会计记录 Xg <R+o  
accounting responsibility                           会计责任 ( AI gW  
accounting service                             会计服务 yyZs[ 5Q  
accounting standards                                会计准则 #E`wqI\'  
Accounting Standards for Business Enterprises       企业会计准则 #!yW)RG  
accounting system                             会计系统 gXy'@ !  
accounting treatment                                会计处理 ,M?K3lG\g[  
accuracy                                    准确性,精确性 CpGy' Ia  
additional audit procedures                      追加审计程序 ^uCZO  
addressee                                         收件人,收信人 a8w/#!^34  
Administration of State-owned Assets  (the~)     国有资产管理局 PNgdWf3  
administrative laws and regulations                 行政法规 Z@1vJH6IbA  
adverse impact                                 不利影响,负面影响 G*N}X3H:o  
adverse opinion                                反对意见 =PM6:3aKh  
advisory group                                  咨询组,顾问组 ,S V34+(  
agency fee                                        代理费,代理费用 1#Q~aY  
aggregate                                          总计,合计为…… Z%m\/wr  
alternation of document and record                 变造文件和记录 YP4lizs.  
alternative audit procedures                      替代审计程序,备选审计程序 L9} %tEP  
amend                                              修改,修订 F-TDS<[S?  
amortisation                                      摊销 +eUWf{(_  
analytical capacity                             分析能力 a[ Y\5Ojm  
analytical procedures                               分析性程序 l $:?82{  
annual financial statements                        年度会计报表,年度财务报表 UD0#Tpd7  
appendix                                          附录,附表 ,v@C=4'm  
applicable                                         适用的 +3d.JQoKl  
applicable laws and regulations                 适用的法规 !,Uzt1K:  
application systems                                  应用系统 L]e@. /C$  
apply consistently                              一贯地执行,一贯地实施 -hU1wX%U  
appropriate                                       适当的,合适的; *S= c0  
征用,挪用 wAA9M4  
appropriate authorization                          适当的授权 8M6wc394  
appropriateness of audit evidence                    审计证据的适当性 Sv>bU4LHf  
approval                                    批准,核准 v!WkPvU  
assertion                                    (会计报表上的)认定;确认 @3v[L<S{  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 38zG[c|X  
asset                                                 资产,财产 !;%+1j?d  
asset restructuring                             资产重组 E'^$~h$  
assignment of duties                                 职责的划分 =yCz!vc  
assistant                                     助理,助理人员 0 zn }l6OS  
associated company                                 联属公司,联营公司 EC8Fapy  
association                                        联合,结合;协会,社团 "lnI@t{o  
assumption                                       假设,假定 CFW#+U#U  
at a given date                                         在某一特定时日 g;-6Hg'  
attestation                                         鉴证,公证 qA>C<NL  
attestation service                             鉴证服务 .|c=]_{  
audit adjustment                                审计调整 w|[{xn^R  
audit areas                                        审计领域 FCIA8^}s  
audit conclusion                                审计结论 =u<jxV9  
audit effectiveness                             审计效果 XY)I~6$Y  
audit efficiency                                  审计效率 Sau?Y  
audit engagement letter                      审计业务约定书 c4 bo  
audit evidence                                          审计证据 I4Rd2G_  
audit fee                                    审计费 #q9cjEd_7  
audit files                                          审计档案 $,8}3R5}  
audit findings                                     审计中发现的事项 pT<}n 9yB5  
audit implementation stage                        审计实施阶段 !V27ln KP+  
audit mark                                        审计标识 q c DJ  
audit materiality                                 审计重要性 (X/dP ~  
audit method                                     审计方法 W{X5~w (  
audit objective                                         审计目标,审计目的 Sej(jJX1  
audit of financial statements                      会计报表审计,财务报表审计 qk_YFR?R  
audit opinion                                     审计意见 Z"N}f ,  
audit period                                      被审计期间,被审计年度 PL*1-t?#  
audit plan                                          审计计划 ?F^O7\rw  
audit planning                                    编制审计计划,制定审计计划,审计计划 'q7&MM'oS^  
audit planning stage                                  审计计划阶段 tk66Ggi[K  
audit procedure                                审计程序 cNG`-+U'  
audit programme                               审计程序表,具体审计计划 u,`cmyZ  
audit report                                       审计报告 Xu%8Q?]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gxCl=\  
audit report with a qualified opinion                 有保留意见的审计报告 \xjI=P'-25  
audit report with an adverse opinion                否定意见的审计报告 d37|o3oC  
audit report with dual dates                      双重日期审计报告 ppR; v  
audit reporting stage                                 审计报告阶段 LB/1To  
audit responsibility                                   审计责任 #<81`%  
audit results                                      审计结果 fK10{>E1  
audit risk                                          审计风险 LNOz.2fr>  
audit sampling                                          审计抽样 [?S-on.  
audit sampling techniques                         审计抽样方法,审计抽样技术 "W@>lf?"  
audit strategies                                  审计策略 H|s,; 1#  
audit summary                                         审计总结,审计小结 !~-@p?kW/  
audit team                                         审计小组 c SV`?[a  
audit test                                    审计测试 $ #*";b)QY  
audit trail                                          审计轨迹 \~r`2p-K  
audit work                                        审计工作 mw\ z'  
audit working paper                                 审计工作底稿 d :a*;F  
audited financial statement                        审计会计报表,已审计财务报表 *\n-yx]  
Auditing Guidelines (the~)                      审计规范指南 TEzMFu+ V  
auditing standards                             审计准则 &2P+9j>  
audit-oriented working paper                          (审计)业务类工作底稿 xa=Lu?t%<  
authorisation                                     授权 JZo18^aD"'  
authorisation of transaction                       交易的授权 mRNA ,*  
availability                                         可获得性 x}tg/` .=z  
B xsO "H8  
balance                                      余额;差额;平衡 wDvG5  
balance sheet                                    资产负债表 y37c&XYq  
bank                                                 银行 j@Ta\a-,x  
bank account                                    银行账户,银行户头 }x9D;%)/  
bank statement                                 银行对账单 e2dg{n$6"  
barter transaction                              易货交易,以物换物交易 ~~B`\!n7  
basis of audit                                    审计依据 oOAn 5t@  
basis of preparation                                (会计报表的)编制基础 pnpx`u;  
book of account                               账目,账簿 B1U<m=Y  
borrowing                                         借款,贷款,借债 S#:yl>2  
branch                                              分支,分支机构,分店 t|5T,YFG  
brought forward                                (账户余额等的)承上年,承上期,承上页 wAvnj  
budget                                              预算 K!+IRA@  
building                                      建筑物;大楼 :;g7T-_q  
business conditions                                  业务情况,经营情况 Fs3rsig  
business licence                               (企业等的)营业执照 \ ";^nk*  
business relation                                业务关系 2LTMt?  
@~+W  
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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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