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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 /i[1$/*  
   vzXf JP  
审计词汇英汉对照 ?Q?=I,2bP  
   3QD+&9{D  
A k=^~\$e  
L  `\>_  
j\LJ{?;jC  
ability to continue as a going concern               持续经营能力 # $N)  
acceptability                                     可接受性,可接受程度 y E; n. L  
acceptable level of detection risk                     检查风险的可接受水平 '5f6 M^}|2  
acceptance of engagement                       接受委托 ]"wl*$N  
accepting the engagement for the first time              首次接受委托 Vf V|fuW  
access to asset                                         对资产的接触 6T`F'Fk[  
according to                                     根据,依据,依照 ?q*,,+'0  
account balance                                账户余额 G`D~OI  
account for                                       对……进行会计处理,核算;解释 T4c]VWtD  
accounting                                        会计,会计学 8kRqF?rbj  
accounting advisory serve                        会计咨询服务 4#MPD  
accounting firm                                 会计师事务所 }hm "49,O  
accounting information                      会计信息,会计资料 U!TSAg21P  
accounting period                             会计期间 ~MpcVI_K  
accounting policies                                   会计政策 e I^Q!b8n  
accounting professional bodies                 会计职业组织,会计职业团体 >V,i7v*?  
accounting records                                   会计记录 `[(.Q  
accounting responsibility                           会计责任 bTd94  
accounting service                             会计服务 K(: _52rt  
accounting standards                                会计准则 U65a _dakk  
Accounting Standards for Business Enterprises       企业会计准则 o8ERU($/  
accounting system                             会计系统 =[ +)T[  
accounting treatment                                会计处理 ([#4H3uO-  
accuracy                                    准确性,精确性 5bZjW~d  
additional audit procedures                      追加审计程序 1y{@fg~..  
addressee                                         收件人,收信人 |<aF)S4  
Administration of State-owned Assets  (the~)     国有资产管理局 m"|AD/2;(  
administrative laws and regulations                 行政法规 (rT1wup  
adverse impact                                 不利影响,负面影响 &F 3'tf?  
adverse opinion                                反对意见 j@guB:0  
advisory group                                  咨询组,顾问组 [ U`})  
agency fee                                        代理费,代理费用 !l7D1i~  
aggregate                                          总计,合计为…… CKu f'h#  
alternation of document and record                 变造文件和记录 9*ek5vPB  
alternative audit procedures                      替代审计程序,备选审计程序 o-ee3j.  
amend                                              修改,修订 D|gI3i  
amortisation                                      摊销 /ygC_,mx  
analytical capacity                             分析能力 z]V%&f  
analytical procedures                               分析性程序 Y@#rGV>  
annual financial statements                        年度会计报表,年度财务报表 -LnNA`-  
appendix                                          附录,附表 oScKL#Hu  
applicable                                         适用的 GEGg S&SM  
applicable laws and regulations                 适用的法规 ? 3t]9z  
application systems                                  应用系统 nuucYm%IF-  
apply consistently                              一贯地执行,一贯地实施 a{y"vVQOF  
appropriate                                       适当的,合适的; SmMJ%lgA6  
征用,挪用 qy^sdqHl@  
appropriate authorization                          适当的授权 h+ggrwg'  
appropriateness of audit evidence                    审计证据的适当性 >>I~v)a>w  
approval                                    批准,核准 m`lxQik  
assertion                                    (会计报表上的)认定;确认 RLE6=#4  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ][[\!og  
asset                                                 资产,财产 7.!`c-8 u  
asset restructuring                             资产重组 rv2 6vnJy"  
assignment of duties                                 职责的划分 dFw>SYrpu  
assistant                                     助理,助理人员 3x6@::s~  
associated company                                 联属公司,联营公司 wF.S ,|  
association                                        联合,结合;协会,社团 [7+dZL[  
assumption                                       假设,假定 Pf?zszvs  
at a given date                                         在某一特定时日 >VE!3'/'  
attestation                                         鉴证,公证 yu9 8d1  
attestation service                             鉴证服务 Y5XhV;16  
audit adjustment                                审计调整 |\# 6?y[o  
audit areas                                        审计领域 qCUn. mI  
audit conclusion                                审计结论 wS%j!|xhlV  
audit effectiveness                             审计效果 S>N/K  
audit efficiency                                  审计效率 us2RW<Oxv  
audit engagement letter                      审计业务约定书 5a^b{=#Y  
audit evidence                                          审计证据 l6y*SW5+  
audit fee                                    审计费 ,nnVHBN  
audit files                                          审计档案 hL(zVkYI  
audit findings                                     审计中发现的事项 ](tv`1A,Wd  
audit implementation stage                        审计实施阶段 iO2%$Jw9\  
audit mark                                        审计标识 {T(z@0Xu  
audit materiality                                 审计重要性 w.0:#4  
audit method                                     审计方法 C0#"U f  
audit objective                                         审计目标,审计目的 Ip&Q'"HYj  
audit of financial statements                      会计报表审计,财务报表审计 jC3)^E@:"  
audit opinion                                     审计意见 d :%!)s  
audit period                                      被审计期间,被审计年度 NkYU3[m$v  
audit plan                                          审计计划 \NTNB9>CO  
audit planning                                    编制审计计划,制定审计计划,审计计划 dZ i ?Z  
audit planning stage                                  审计计划阶段 #CcWsI>+w>  
audit procedure                                审计程序 W4V !7_  
audit programme                               审计程序表,具体审计计划 xZ.c@u6:  
audit report                                       审计报告 QmR E<i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'du{ky  
audit report with a qualified opinion                 有保留意见的审计报告 uNS ]n}  
audit report with an adverse opinion                否定意见的审计报告 $ri 'tJ+  
audit report with dual dates                      双重日期审计报告 hn p-x3  
audit reporting stage                                 审计报告阶段 B 4m y  
audit responsibility                                   审计责任 Ix1[ $9  
audit results                                      审计结果 k2t#O%_f  
audit risk                                          审计风险 /4_^'RB  
audit sampling                                          审计抽样 *5Aq\g,n  
audit sampling techniques                         审计抽样方法,审计抽样技术 %Tvy|L ,  
audit strategies                                  审计策略 cUPC8k.1  
audit summary                                         审计总结,审计小结 O%R*1 P9  
audit team                                         审计小组 iTpU4 Qsj  
audit test                                    审计测试 pQ/ bIuq  
audit trail                                          审计轨迹 VsTa!V^~  
audit work                                        审计工作 0s+pcqOd^  
audit working paper                                 审计工作底稿 #5a'Z+  
audited financial statement                        审计会计报表,已审计财务报表 tMnwY'  
Auditing Guidelines (the~)                      审计规范指南 /:o (Ghc?  
auditing standards                             审计准则 >~)IsQ*%  
audit-oriented working paper                          (审计)业务类工作底稿 kIlK"=  
authorisation                                     授权 /N?vV p  
authorisation of transaction                       交易的授权 q(YFt*(;w  
availability                                         可获得性 {%cm;o[7o  
B =m6yH_`@  
balance                                      余额;差额;平衡 CTOrBl$70  
balance sheet                                    资产负债表 \Tii S  
bank                                                 银行 DD(K@M  
bank account                                    银行账户,银行户头 WymBjDos:  
bank statement                                 银行对账单 $hGiI  
barter transaction                              易货交易,以物换物交易 LnY`f -H  
basis of audit                                    审计依据 I'$}n$UvZ  
basis of preparation                                (会计报表的)编制基础 BMlu>,  
book of account                               账目,账簿 !/|^ )d^U  
borrowing                                         借款,贷款,借债 Y#[>j4<T  
branch                                              分支,分支机构,分店 !(L\X'jH  
brought forward                                (账户余额等的)承上年,承上期,承上页 g-cC&)0Q  
budget                                              预算 Ag#o&Y  
building                                      建筑物;大楼 M(+ ;AS?;  
business conditions                                  业务情况,经营情况 Z/hk)GI  
business licence                               (企业等的)营业执照 v?S~ =$.  
business relation                                业务关系 @Y8/#6KE  
n;+e(ob;;  
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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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