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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 m~*qS4  
   p<(a);<L  
审计词汇英汉对照 g- wE(L  
   _AFje  
A 4K'U}W  
Dk a8[z7  
km C0.\  
ability to continue as a going concern               持续经营能力 eOiH7{OA,  
acceptability                                     可接受性,可接受程度 9#9bm  
acceptable level of detection risk                     检查风险的可接受水平 ?g{[U0)  
acceptance of engagement                       接受委托 zN!yOlp5  
accepting the engagement for the first time              首次接受委托 g*My1+J!  
access to asset                                         对资产的接触 >n3GvZ5%  
according to                                     根据,依据,依照 u&1M(~Ub=  
account balance                                账户余额 D.:`]W|  
account for                                       对……进行会计处理,核算;解释 ?k4Hk$V  
accounting                                        会计,会计学 -%Vh-;Ie(  
accounting advisory serve                        会计咨询服务 'g,_lF  
accounting firm                                 会计师事务所 MymsDdQ]  
accounting information                      会计信息,会计资料 ]o]`X$n  
accounting period                             会计期间 $(;Ts)P  
accounting policies                                   会计政策 5I2 h(Td  
accounting professional bodies                 会计职业组织,会计职业团体 z^`4n_(Ygu  
accounting records                                   会计记录 &WBpd}|+Y  
accounting responsibility                           会计责任 F?R6zvive  
accounting service                             会计服务 ;"0bVs`.^e  
accounting standards                                会计准则 M&V4|D  
Accounting Standards for Business Enterprises       企业会计准则 EBW*v '  
accounting system                             会计系统 d;p3cW"  
accounting treatment                                会计处理 Yg '(  
accuracy                                    准确性,精确性 PvV\b<Pe+  
additional audit procedures                      追加审计程序 .eg'Z@ o  
addressee                                         收件人,收信人 _g/d/{-{Q  
Administration of State-owned Assets  (the~)     国有资产管理局 nVWU\$Ft  
administrative laws and regulations                 行政法规 VnSO>O  
adverse impact                                 不利影响,负面影响 Uz,P^\8^$  
adverse opinion                                反对意见 Y\_mq d  
advisory group                                  咨询组,顾问组 XrTc5V  
agency fee                                        代理费,代理费用 Z0zEX?2mb  
aggregate                                          总计,合计为…… JUA%l  
alternation of document and record                 变造文件和记录 #&IrCq+  
alternative audit procedures                      替代审计程序,备选审计程序 Cj3Xp~  
amend                                              修改,修订  2=;ZJ  
amortisation                                      摊销 EiC["M'}  
analytical capacity                             分析能力 nbP}a?XC  
analytical procedures                               分析性程序 !p+rU?  
annual financial statements                        年度会计报表,年度财务报表 OfBWf 6b  
appendix                                          附录,附表 .Qn #wub  
applicable                                         适用的 X%-hTl  
applicable laws and regulations                 适用的法规 ag:<%\2c  
application systems                                  应用系统 :RB7#v={  
apply consistently                              一贯地执行,一贯地实施 4`#%<G  
appropriate                                       适当的,合适的; 2i!R>`  
征用,挪用 c/bT5TIEWs  
appropriate authorization                          适当的授权 rjcH[U(  
appropriateness of audit evidence                    审计证据的适当性 N)E'k%?,  
approval                                    批准,核准 }])j>E  
assertion                                    (会计报表上的)认定;确认 "7+^`?  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 YK8l#8K  
asset                                                 资产,财产 M^ WoV }'  
asset restructuring                             资产重组 ` k I}p  
assignment of duties                                 职责的划分 OI)k0t^;D  
assistant                                     助理,助理人员 b}7g>  
associated company                                 联属公司,联营公司 h6LjReNo  
association                                        联合,结合;协会,社团 : c iwh  
assumption                                       假设,假定 wd|^m%  
at a given date                                         在某一特定时日 2ALYfZ|d  
attestation                                         鉴证,公证 EMH-[EBx  
attestation service                             鉴证服务 N|>MqH,Bt  
audit adjustment                                审计调整 ,:}VbQ:3I  
audit areas                                        审计领域 79)iv+nf\l  
audit conclusion                                审计结论 lxXF8c>U  
audit effectiveness                             审计效果 8sDw:wTC  
audit efficiency                                  审计效率 kH0kf-4\  
audit engagement letter                      审计业务约定书 /P3Pv"r|8]  
audit evidence                                          审计证据 b9.7j!W  
audit fee                                    审计费 GPs4:CIgG  
audit files                                          审计档案 T`v  
audit findings                                     审计中发现的事项 *yI( (G/  
audit implementation stage                        审计实施阶段 fF/;BSq'  
audit mark                                        审计标识 QxEmuiN  
audit materiality                                 审计重要性 2-g 5Gb2|  
audit method                                     审计方法 !JDyv\i}  
audit objective                                         审计目标,审计目的 0""%@X]m  
audit of financial statements                      会计报表审计,财务报表审计 w{;bvq%lY  
audit opinion                                     审计意见 P&o+ut:  
audit period                                      被审计期间,被审计年度 dXt@x8E  
audit plan                                          审计计划 \@Z D.d#  
audit planning                                    编制审计计划,制定审计计划,审计计划 ,0Udz0  
audit planning stage                                  审计计划阶段 u?g;fh6  
audit procedure                                审计程序 M#],#o*G  
audit programme                               审计程序表,具体审计计划 kbz+6LcV  
audit report                                       审计报告 `o+J/nc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \"K:<+RH  
audit report with a qualified opinion                 有保留意见的审计报告 v%c--cO(S4  
audit report with an adverse opinion                否定意见的审计报告 W7V#G(cpU  
audit report with dual dates                      双重日期审计报告 R^ I4_ZA  
audit reporting stage                                 审计报告阶段 P)=$0kR3  
audit responsibility                                   审计责任 SV2\vby}C  
audit results                                      审计结果 5iItgVTW  
audit risk                                          审计风险 g fv?#mp  
audit sampling                                          审计抽样 ^?0WE   
audit sampling techniques                         审计抽样方法,审计抽样技术 [9CBTS r  
audit strategies                                  审计策略 Y5IQhV.  
audit summary                                         审计总结,审计小结 a! x?Apww  
audit team                                         审计小组 7&|&y SCu  
audit test                                    审计测试 c&L|e$C]  
audit trail                                          审计轨迹 Z +}# Ic  
audit work                                        审计工作 x2]chN  
audit working paper                                 审计工作底稿 ` NvJ  
audited financial statement                        审计会计报表,已审计财务报表 <e8 Ux#x/  
Auditing Guidelines (the~)                      审计规范指南 |2X+( F Ed  
auditing standards                             审计准则 PTA_erU  
audit-oriented working paper                          (审计)业务类工作底稿 #)%dG3)e  
authorisation                                     授权 NydoX9  
authorisation of transaction                       交易的授权 <^A1.o< GN  
availability                                         可获得性 /Q9iO&Vu  
B LCpS}L;  
balance                                      余额;差额;平衡 lS`VJA6l.  
balance sheet                                    资产负债表 nfr..4,:  
bank                                                 银行 YQfQ[{kp  
bank account                                    银行账户,银行户头 Fmrl*tr  
bank statement                                 银行对账单 $xj> j  
barter transaction                              易货交易,以物换物交易 A}03s6^i;  
basis of audit                                    审计依据 SC0_ h(zb,  
basis of preparation                                (会计报表的)编制基础 z a4:Jdr  
book of account                               账目,账簿 { r8H5X  
borrowing                                         借款,贷款,借债 a*@4W3;7  
branch                                              分支,分支机构,分店 8nRxx`U\q  
brought forward                                (账户余额等的)承上年,承上期,承上页 G-T2b,J [  
budget                                              预算 #J c)v0_  
building                                      建筑物;大楼 v|r#  
business conditions                                  业务情况,经营情况 N^tH&\G\m  
business licence                               (企业等的)营业执照 !RdubM  
business relation                                业务关系 <Dp[F|r  
z 4`H<Pn  
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只看该作者 1楼 发表于: 2012-04-24
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