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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 g2|qGfl{C  
   jI;iTKjB(  
审计词汇英汉对照 |n/qJIE6  
   e{} oQK  
A ;dR4a@  
]}za  
m8:9Uv  
ability to continue as a going concern               持续经营能力 kgZiyPcw  
acceptability                                     可接受性,可接受程度 *i)3q+%.  
acceptable level of detection risk                     检查风险的可接受水平 Bokpvd-c7  
acceptance of engagement                       接受委托  <j<V{Wc  
accepting the engagement for the first time              首次接受委托 |l#<vw wE  
access to asset                                         对资产的接触 ~M !9 E])  
according to                                     根据,依据,依照 |RS(QU<QE  
account balance                                账户余额 tEbR/? ,GI  
account for                                       对……进行会计处理,核算;解释 ;iq58.  
accounting                                        会计,会计学 e%wzcn  
accounting advisory serve                        会计咨询服务 cOz/zD f5  
accounting firm                                 会计师事务所 N,?4,+Hc-  
accounting information                      会计信息,会计资料 5X1z^(   
accounting period                             会计期间 -H+<81"B#  
accounting policies                                   会计政策 5Kw$QJ/  
accounting professional bodies                 会计职业组织,会计职业团体 PCkQ hR  
accounting records                                   会计记录 )b7;w#%q  
accounting responsibility                           会计责任 }QzF.![~z  
accounting service                             会计服务 =mQdM]A)2  
accounting standards                                会计准则 k7cM.<s!  
Accounting Standards for Business Enterprises       企业会计准则 ^fq^s T.$  
accounting system                             会计系统 oWP3Y.  
accounting treatment                                会计处理 8rEUZk  
accuracy                                    准确性,精确性 Gkr?M ^@K  
additional audit procedures                      追加审计程序 N0POyd/rL  
addressee                                         收件人,收信人 p\).zuEf.  
Administration of State-owned Assets  (the~)     国有资产管理局 vWh]1G#'p[  
administrative laws and regulations                 行政法规  qH9bo-6  
adverse impact                                 不利影响,负面影响 5?=haGn  
adverse opinion                                反对意见 L8WYxJ k  
advisory group                                  咨询组,顾问组 p G-9H3[f#  
agency fee                                        代理费,代理费用 PZ[hH(EX  
aggregate                                          总计,合计为……  z:p;Wm  
alternation of document and record                 变造文件和记录 H~ `JAplr  
alternative audit procedures                      替代审计程序,备选审计程序 f[s|<U^  
amend                                              修改,修订 5B)z}g^h  
amortisation                                      摊销 j-%@A`j;  
analytical capacity                             分析能力 iU1yJ=  
analytical procedures                               分析性程序 ]K!NLvz  
annual financial statements                        年度会计报表,年度财务报表 ; VH:dg  
appendix                                          附录,附表 AC}[Q p!  
applicable                                         适用的 >gSiH#>  
applicable laws and regulations                 适用的法规 \96aHOk<  
application systems                                  应用系统 ~\]lMsk+  
apply consistently                              一贯地执行,一贯地实施 DPg\y".4Y&  
appropriate                                       适当的,合适的; 6!T9VL\=H  
征用,挪用 "IuHSjP  
appropriate authorization                          适当的授权 R[vA%G  
appropriateness of audit evidence                    审计证据的适当性 ui .riD[,O  
approval                                    批准,核准 ;%`oS.69  
assertion                                    (会计报表上的)认定;确认 d #vo)>  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 AQU^7O  
asset                                                 资产,财产 U'oFW@Y;h  
asset restructuring                             资产重组 J`d_=C?J  
assignment of duties                                 职责的划分 VoG:3qN  
assistant                                     助理,助理人员 5==hyIy  
associated company                                 联属公司,联营公司 9h/JW_  
association                                        联合,结合;协会,社团 kes GwMr"e  
assumption                                       假设,假定 VNT*@^O_=  
at a given date                                         在某一特定时日 7]F@ g}8  
attestation                                         鉴证,公证 |EZ\+!8N:{  
attestation service                             鉴证服务 x;@wtd*QB  
audit adjustment                                审计调整 K*sav?c  
audit areas                                        审计领域 HOSt0IHzty  
audit conclusion                                审计结论 jM5w<T-2/  
audit effectiveness                             审计效果 #O,;3S  
audit efficiency                                  审计效率 <nk7vo?Ks  
audit engagement letter                      审计业务约定书 )C&'5z  
audit evidence                                          审计证据 oksAQnQe  
audit fee                                    审计费 S-2@:E  
audit files                                          审计档案 I ]HP  
audit findings                                     审计中发现的事项 E'iN==p_:  
audit implementation stage                        审计实施阶段 f=T-4Of  
audit mark                                        审计标识 HS@ EV iht  
audit materiality                                 审计重要性 rInZd`\  
audit method                                     审计方法 nAT,y9&  
audit objective                                         审计目标,审计目的 VBq|j"o0"  
audit of financial statements                      会计报表审计,财务报表审计 Em]2K:  
audit opinion                                     审计意见 #<o=W#[  
audit period                                      被审计期间,被审计年度 -PiakX  
audit plan                                          审计计划 1a]QNl_x  
audit planning                                    编制审计计划,制定审计计划,审计计划 VXP@)\!  
audit planning stage                                  审计计划阶段 G<W;HMj2  
audit procedure                                审计程序 von<I  
audit programme                               审计程序表,具体审计计划 $, vX yZ  
audit report                                       审计报告 ~kp,;!^vr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Rc2JgV  
audit report with a qualified opinion                 有保留意见的审计报告 TMw6 EM  
audit report with an adverse opinion                否定意见的审计报告 ,TlYQ/j%h  
audit report with dual dates                      双重日期审计报告 ?8!\VNC.  
audit reporting stage                                 审计报告阶段 3k# h!Z  
audit responsibility                                   审计责任 i TLX=.M  
audit results                                      审计结果 4'# ?"I  
audit risk                                          审计风险 &B?*|M`)k  
audit sampling                                          审计抽样 5#U=x ,7e  
audit sampling techniques                         审计抽样方法,审计抽样技术 sL4j@Lt  
audit strategies                                  审计策略 :um]a70  
audit summary                                         审计总结,审计小结 L]Dq1q8`  
audit team                                         审计小组 ^R h`XE  
audit test                                    审计测试 vX}#wDNP  
audit trail                                          审计轨迹 K:q|M?_  
audit work                                        审计工作 3,yzRb  
audit working paper                                 审计工作底稿 :y1,OR/k  
audited financial statement                        审计会计报表,已审计财务报表 t|?eNKVV9'  
Auditing Guidelines (the~)                      审计规范指南 ESmWK;7b  
auditing standards                             审计准则 t_kRYdW9  
audit-oriented working paper                          (审计)业务类工作底稿 QX$3"AZ~  
authorisation                                     授权 c|s7 cG$+-  
authorisation of transaction                       交易的授权 _V,bvHWlM  
availability                                         可获得性 ApTE:Fm1  
B ksy]t |  
balance                                      余额;差额;平衡 /N7.|XI.  
balance sheet                                    资产负债表 a)QSq<2*  
bank                                                 银行 uN@El1ouY  
bank account                                    银行账户,银行户头 1b,MJ~g$  
bank statement                                 银行对账单 trz &]v=:  
barter transaction                              易货交易,以物换物交易 jK\AVjn  
basis of audit                                    审计依据 vw6DHN)k  
basis of preparation                                (会计报表的)编制基础 YB]{gm2  
book of account                               账目,账簿 j@.^3:  
borrowing                                         借款,贷款,借债 xQDWnpFc  
branch                                              分支,分支机构,分店 H (tT8Q5i  
brought forward                                (账户余额等的)承上年,承上期,承上页 {F ',e~}s  
budget                                              预算 !W/"Z!k  
building                                      建筑物;大楼 KnC:hus  
business conditions                                  业务情况,经营情况 PVaqKCj:6W  
business licence                               (企业等的)营业执照 _sK{qQxvM=  
business relation                                业务关系 N(`XqeC*  
0y `r.)G  
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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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