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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 FUcs=7c  
   'b^:"\t'Rh  
审计词汇英汉对照 DU7Ki6  
   x)* /3[  
A (wY% $kW4  
>Ia(g0  
UZAWh R  
ability to continue as a going concern               持续经营能力 y=j[v},4  
acceptability                                     可接受性,可接受程度 9vj:=,TNu  
acceptable level of detection risk                     检查风险的可接受水平 g*tLqV  
acceptance of engagement                       接受委托 v S+~4Q41  
accepting the engagement for the first time              首次接受委托 iN {TTy  
access to asset                                         对资产的接触 u('OHPqq  
according to                                     根据,依据,依照 OVh/t# On  
account balance                                账户余额  #b"IX`5  
account for                                       对……进行会计处理,核算;解释 mpF_+Mn  
accounting                                        会计,会计学 T i/iD2g  
accounting advisory serve                        会计咨询服务 |(H|2]b4 =  
accounting firm                                 会计师事务所 {oJa8~P  
accounting information                      会计信息,会计资料 EqmJXDm  
accounting period                             会计期间 O#U"c5%  
accounting policies                                   会计政策 ?rK%;GTo  
accounting professional bodies                 会计职业组织,会计职业团体 %8{_;-f  
accounting records                                   会计记录 ^#Y6 E  
accounting responsibility                           会计责任 '_&(Iwu  
accounting service                             会计服务 qlxW@|  
accounting standards                                会计准则 pnG8c<  
Accounting Standards for Business Enterprises       企业会计准则 y;>I'e  
accounting system                             会计系统 S BoF (0<  
accounting treatment                                会计处理 J-ZM1HoB  
accuracy                                    准确性,精确性 =dw1Q  
additional audit procedures                      追加审计程序 @} Z/{Z[@  
addressee                                         收件人,收信人 w:LCm `d  
Administration of State-owned Assets  (the~)     国有资产管理局 s*X\%!l9  
administrative laws and regulations                 行政法规 w${=dW@K  
adverse impact                                 不利影响,负面影响 bYgYP|@  
adverse opinion                                反对意见 ppD ~xg]  
advisory group                                  咨询组,顾问组 ).S<{zm7  
agency fee                                        代理费,代理费用 ,Ex\\p-  
aggregate                                          总计,合计为…… >V$#Um?AXj  
alternation of document and record                 变造文件和记录 1G;Ns] u  
alternative audit procedures                      替代审计程序,备选审计程序 X]*/]Xx  
amend                                              修改,修订 Zs{R O  
amortisation                                      摊销 /t^lI%&  
analytical capacity                             分析能力 4Qo1f5 >N  
analytical procedures                               分析性程序 dtBV0$  
annual financial statements                        年度会计报表,年度财务报表 '9dtIW6E  
appendix                                          附录,附表 .:raeDrd  
applicable                                         适用的 V<pqc&f .  
applicable laws and regulations                 适用的法规 wE \c?*k  
application systems                                  应用系统 #]N9/Hij#g  
apply consistently                              一贯地执行,一贯地实施 Pb;`'<*U  
appropriate                                       适当的,合适的; H7= z%Y9y  
征用,挪用 614/wI8(  
appropriate authorization                          适当的授权 -}sya1(<8  
appropriateness of audit evidence                    审计证据的适当性 ~b[4'm@  
approval                                    批准,核准 7 tpZE+OX  
assertion                                    (会计报表上的)认定;确认 xwxjj  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 !dH&IEP~  
asset                                                 资产,财产 Kzu9Qm-+z^  
asset restructuring                             资产重组 p4EItRZS  
assignment of duties                                 职责的划分 @]tGfr;le&  
assistant                                     助理,助理人员 $Ig,cTR.b  
associated company                                 联属公司,联营公司 _fCHj$I*]  
association                                        联合,结合;协会,社团 .rm7Sd4K  
assumption                                       假设,假定 FxX3Pq8h  
at a given date                                         在某一特定时日 K@~#Gdnl  
attestation                                         鉴证,公证 5; [|k$ v  
attestation service                             鉴证服务 IR8&4qOs  
audit adjustment                                审计调整 &RrQ()<as  
audit areas                                        审计领域 CEq]B:[IC  
audit conclusion                                审计结论 g0OS<,:  
audit effectiveness                             审计效果 P/9J!.Cm  
audit efficiency                                  审计效率 6<$|;w-OV  
audit engagement letter                      审计业务约定书 X4G55]D$>  
audit evidence                                          审计证据 1@S6[&_  
audit fee                                    审计费 $)]FCuv  
audit files                                          审计档案 B/hHkOoo  
audit findings                                     审计中发现的事项 8#u_+;,p  
audit implementation stage                        审计实施阶段 uW9M&"C~  
audit mark                                        审计标识 y(  
audit materiality                                 审计重要性 ZC*d^n]x.  
audit method                                     审计方法 I=y j  
audit objective                                         审计目标,审计目的 )o</gt)  
audit of financial statements                      会计报表审计,财务报表审计 M9g\/]Io;  
audit opinion                                     审计意见 O9X:1>a@i  
audit period                                      被审计期间,被审计年度 'f7 *RSKqb  
audit plan                                          审计计划 /j/%wT2m  
audit planning                                    编制审计计划,制定审计计划,审计计划 ya L W(@  
audit planning stage                                  审计计划阶段 g Pj0H&,.  
audit procedure                                审计程序 # pB:LPEsK  
audit programme                               审计程序表,具体审计计划 :_a]T-GL  
audit report                                       审计报告 G?d,$NMo|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )V/lRR&  
audit report with a qualified opinion                 有保留意见的审计报告 TK/'=8  
audit report with an adverse opinion                否定意见的审计报告 o[[r_v_d  
audit report with dual dates                      双重日期审计报告 },aWCvJL  
audit reporting stage                                 审计报告阶段 s [F' h-y  
audit responsibility                                   审计责任 nSQ}yqM)  
audit results                                      审计结果 tZCe?n]  
audit risk                                          审计风险 }lTZq|;A  
audit sampling                                          审计抽样 -yQ\3wli`  
audit sampling techniques                         审计抽样方法,审计抽样技术 ' VEr4&  
audit strategies                                  审计策略 q;zf|'&*7C  
audit summary                                         审计总结,审计小结 xqC<p`?4  
audit team                                         审计小组 H"rzRd; S  
audit test                                    审计测试 u\6]^T6  
audit trail                                          审计轨迹 '(X[ w=WXy  
audit work                                        审计工作 c_bVF 'Bz  
audit working paper                                 审计工作底稿 q VdC?A|  
audited financial statement                        审计会计报表,已审计财务报表 ,Zf!KQw  
Auditing Guidelines (the~)                      审计规范指南 ?g;ZbD  
auditing standards                             审计准则 X/8iJ-KB  
audit-oriented working paper                          (审计)业务类工作底稿 UnWGMo?JEi  
authorisation                                     授权 T|s0qQi  
authorisation of transaction                       交易的授权 +aw>p_\  
availability                                         可获得性 U%t/wq  
B l5Wa'~0qA  
balance                                      余额;差额;平衡 TBKd|D'H  
balance sheet                                    资产负债表 /Ej]X`F  
bank                                                 银行 1H4Zgh U  
bank account                                    银行账户,银行户头 C{hcK 1-K  
bank statement                                 银行对账单 @fH&(@  
barter transaction                              易货交易,以物换物交易 4JZHjf0M6  
basis of audit                                    审计依据 Kxl,] |e>  
basis of preparation                                (会计报表的)编制基础 !ObE{2Enf  
book of account                               账目,账簿 "c/s/$k//  
borrowing                                         借款,贷款,借债 N.{jM[\F  
branch                                              分支,分支机构,分店 3[=`uO0\7  
brought forward                                (账户余额等的)承上年,承上期,承上页 Lcs{OW,  
budget                                              预算 y /:T(tk$  
building                                      建筑物;大楼 1.0!H.>q  
business conditions                                  业务情况,经营情况 pP0Vg'V  
business licence                               (企业等的)营业执照 Sn0g TsZ  
business relation                                业务关系 /Fo/_=FE2  
lke~>0;  
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只看该作者 1楼 发表于: 2012-04-24
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