[专业英语]审计词汇英汉对照 [复制链接]

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 *# p}>\Y{  
　　 D? ojx
He  
审计词汇英汉对照 7M;7jI/C  
   Q-<N)K$F(4  
A yClX!
OL  
M?mPi 3  
/ i[F  
ability to continue as a going concern               持续经营能力 wWjZXsOd  
acceptability                                     可接受性，可接受程度 w1tWyKq  
acceptable level of detection risk                     检查风险的可接受水平 E(]39B"i  
acceptance of engagement                       接受委托 [\eh$r\
 
accepting the engagement for the first time              首次接受委托 Yxik.S+G  
access to asset                                         对资产的接触 Aw#@}TGT  
according to                                     根据，依据，依照 /BEE.`6yI5  
account balance                                账户余额 %
NSb8@  
account for                                       对……进行会计处理，核算；解释 GH ]c  
accounting                                        会计，会计学 u7  s-  
accounting advisory serve                        会计咨询服务 x_ Y03__/  
accounting firm                                 会计师事务所 }7)iLfi  
accounting information                      会计信息，会计资料 RLl*@SEi"  
accounting period                             会计期间 (lPiv+'n  
accounting policies                                   会计政策
r{oRN  
accounting professional bodies                 会计职业组织，会计职业团体 _{$eOwB  
accounting records                                   会计记录 xZ
biEDU  
accounting responsibility                           会计责任 ;1x(~pD*o  
accounting service                             会计服务 haNi[|  
accounting standards                                会计准则 W}^X;f  
Accounting Standards for Business Enterprises       企业会计准则 p1}umDb%  
accounting system                             会计系统 >JOEp0J  
accounting treatment                                会计处理 z)AZ:^!O  
accuracy                                    准确性，精确性 Q8d-yJs&  
additional audit procedures                      追加审计程序 JTg:3<L  
addressee                                         收件人，收信人 GnTCq_\  
Administration of State-owned Assets  (the～)     国有资产管理局 k5M3g*  
administrative laws and regulations                 行政法规 !q]@/<=  
adverse impact                                 不利影响，负面影响 Qdt4h$~V"  
adverse opinion                                反对意见 4v[Zhf4JM  
advisory group                                  咨询组，顾问组 jimWLF5Q5"  
agency fee                                        代理费，代理费用 /i:c! l9  
aggregate                                          总计，合计为…… !i4/#H  
alternation of document and record                 变造文件和记录 U+[ p>iP  
alternative audit procedures                      替代审计程序，备选审计程序 dMw7UJ  
amend                                              修改，修订 W"3YA+qpI  
amortisation                                      摊销 <D}y qq@|  
analytical capacity                             分析能力 1s\   
analytical procedures                               分析性程序 PvHX#wJ  
annual financial statements                        年度会计报表，年度财务报表 YB` 1
S  
appendix                                          附录，附表 WR:I2-1  
applicable                                         适用的 /+ yIcE(&3  
applicable laws and regulations                 适用的法规 I \Luw*:  
application systems                                  应用系统 *OM+d$l!  
apply consistently                              一贯地执行，一贯地实施 Q}zd!*  
appropriate                                       适当的，合适的； ^uCZO  
征用，挪用 H@|h Nn$@  
appropriate authorization                          适当的授权 AQ)DiH  
appropriateness of audit evidence                    审计证据的适当性 Sv#S_jh  
approval                                    批准，核准 Z@1vJH6IbA  
assertion                                    (会计报表上的)认定；确认 G*N}X3H:o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [H4)p ,R  
asset                                                 资产，财产 P >>VBh?  
asset restructuring                             资产重组 &=>|?
m8  
assignment of duties                                 职责的划分 %M7EOa  
assistant                                     助理，助理人员 aGz$A15#  
associated company                                 联属公司，联营公司 hBRcI0R  
association                                        联合，结合；协会，社团 9YQYg@+R  
assumption                                       假设，假定 +eUWf{(_  
at a given date                                         在某一特定时日 ]@P!Q&V #  
attestation                                         鉴证，公证 k=&UV!J  
attestation service                             鉴证服务 ]yAOKmS  
audit adjustment                                审计调整 1`q>*S](  
audit areas                                        审计领域 `fM]3]x>  
audit conclusion                                审计结论 Bw Cwy  
audit effectiveness                             审计效果 q
K-\`m  
audit efficiency                                  审计效率 Ge_Gx*R  
audit engagement letter                      审计业务约定书 xf|vz|J?y  
audit evidence                                          审计证据 )<K3Fz Bs  
audit fee                                    审计费 o=)["V  
audit files                                          审计档案 x\K9|_!  
audit findings                                     审计中发现的事项 Eb~e=){  
audit implementation stage                        审计实施阶段 opIbs7k-  
audit mark                                        审计标识 :ceT8-PBRx  
audit materiality                                 审计重要性 Y'U]!c9  
audit method                                     审计方法 k [eWhdSw  
audit objective                                         审计目标，审计目的 E``\Jre@  
audit of financial statements                      会计报表审计，财务报表审计 YZ(tjIgQ  
audit opinion                                     审计意见 Nc_Qd4<[@G  
audit period                                      被审计期间，被审计年度 EC8Fapy  
audit plan                                          审计计划 bNh~=[E  
audit planning                                    编制审计计划，制定审计计划，审计计划 2t}^8  
audit planning stage                                  审计计划阶段 f?BApm  
audit procedure                                审计程序 q/eo d  
audit programme                               审计程序表，具体审计计划 OhW o  
audit report                                       审计报告 M{)|9F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u"5 hlccH  
audit report with a qualified opinion                 有保留意见的审计报告 :zK\t5  
audit report with an adverse opinion                否定意见的审计报告 S4C4_*~Vd  
audit report with dual dates                      双重日期审计报告 ?Zh,W(7W  
audit reporting stage                                 审计报告阶段 Vg^,Ky,  
audit responsibility                                   审计责任 LB\+*P6QM  
audit results                                      审计结果 [J\! 2\Oo  
audit risk                                          审计风险 &s~b1Va  
audit sampling                                          审计抽样 neBc
S[  
audit sampling techniques                         审计抽样方法，审计抽样技术 !.cno&  
audit strategies                                  审计策略 9Ac4'L  
audit summary                                         审计总结，审计小结 ["BD,mB  
audit team                                         审计小组 L IN$Y  
audit test                                    审计测试 j}aU*p~N  
audit trail                                          审计轨迹 +2JC**)I
 
audit work                                        审计工作 P;V5f8r?  
audit working paper                                 审计工作底稿 /#Lm)-%G  
audited financial statement                        审计会计报表，已审计财务报表 7OdJ&Gzd  
Auditing Guidelines (the～)                      审计规范指南 B#, TdP]/  
auditing standards                             审计准则 LA4,o@V`  
audit-oriented working paper                          (审计)业务类工作底稿 PL*1-t?#  
authorisation                                     授权 ?F^O7\rw  
authorisation of transaction                       交易的授权 V2o1~R~  
availability                                         可获得性 F-GrQd:O=  
B nq 9{{oe  
balance                                      余额；差额；平衡 a" !r]=r  
balance sheet                                    资产负债表 [WUd9fUL  
bank                                                 银行 V
7)<
MY  
bank account                                    银行账户，银行户头 bOdQ+Y6  
bank statement                                 银行对账单 WKB K)=  
barter transaction                              易货交易，以物换物交易 9/dI 6P7  
basis of audit                                    审计依据 b@ OF  
basis of preparation                                (会计报表的)编制基础 It8s#oq8  
book of account                               账目，账簿 rOTxD/  
borrowing                                         借款，贷款，借债 2|JtRE+  
branch                                              分支，分支机构，分店 @WnW @'*F  
brought forward                                (账户余额等的)承上年，承上期，承上页 4Ixu%  
budget                                              预算 rtT*2k*  
building                                      建筑物；大楼 5NN`tv  
business conditions                                  业务情况，经营情况 Ry`Y +  
business licence                               (企业等的)营业执照 u iR[V~  
business relation                                业务关系 r#\Lq;+-B  
_Eus7  

呵呵，学下，谢谢分享