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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 tgSl (.  
   k&wCa<Rs~R  
审计词汇英汉对照 Yj3j?.JJk  
   ebK/cPa8  
A -c|dTZ8D)8  
?f f!(U  
&*}`uJt  
ability to continue as a going concern               持续经营能力 rp^= vfW  
acceptability                                     可接受性,可接受程度 )c!7V)z  
acceptable level of detection risk                     检查风险的可接受水平 _;L%? -2c  
acceptance of engagement                       接受委托 un([3r  
accepting the engagement for the first time              首次接受委托 7DZxr Vw  
access to asset                                         对资产的接触 (8T36pt~  
according to                                     根据,依据,依照 ix4O-o{  
account balance                                账户余额 yw2Mr+9I  
account for                                       对……进行会计处理,核算;解释 Hvqvggfi  
accounting                                        会计,会计学 +a1Or  
accounting advisory serve                        会计咨询服务 6a6;]lsG  
accounting firm                                 会计师事务所 g@ 0<`g  
accounting information                      会计信息,会计资料 ~Cc%!4f'  
accounting period                             会计期间 p}H:t24Cr5  
accounting policies                                   会计政策 }p,#rOX:A  
accounting professional bodies                 会计职业组织,会计职业团体 011 N  
accounting records                                   会计记录 5:y\ejU  
accounting responsibility                           会计责任 ^{Wx\+*!  
accounting service                             会计服务 zwJ B.4@  
accounting standards                                会计准则 Q^13KWvuV  
Accounting Standards for Business Enterprises       企业会计准则 O?\UPNb:K  
accounting system                             会计系统 lw+Y_;  
accounting treatment                                会计处理 ,w-=8>5lrj  
accuracy                                    准确性,精确性 _G3L+St  
additional audit procedures                      追加审计程序 N{+6V`\  
addressee                                         收件人,收信人 o]T-7Gs4p  
Administration of State-owned Assets  (the~)     国有资产管理局 stGk*\>U'  
administrative laws and regulations                 行政法规 t&|M@Ouet  
adverse impact                                 不利影响,负面影响 V /i~IG`h/  
adverse opinion                                反对意见 oKyl2jg+,  
advisory group                                  咨询组,顾问组 5SV w71 *  
agency fee                                        代理费,代理费用 &[ oW"Q{  
aggregate                                          总计,合计为…… W5i{W'  
alternation of document and record                 变造文件和记录 @yV.Yx"p_  
alternative audit procedures                      替代审计程序,备选审计程序 P+ ejyl,  
amend                                              修改,修订 E>LZw>^Y J  
amortisation                                      摊销 ;OC~,?O5  
analytical capacity                             分析能力 ZkWX4?&OMt  
analytical procedures                               分析性程序 hk*@<ff  
annual financial statements                        年度会计报表,年度财务报表 iA.:{^_)09  
appendix                                          附录,附表 OVq(u lwi+  
applicable                                         适用的 5>r2&72=  
applicable laws and regulations                 适用的法规 xWRkg$A  
application systems                                  应用系统 EBQ,Ypv  
apply consistently                              一贯地执行,一贯地实施 Z$*m=]2  
appropriate                                       适当的,合适的; 8O^<#lh  
征用,挪用 GZxPh&BM?  
appropriate authorization                          适当的授权 Sb QM!Q  
appropriateness of audit evidence                    审计证据的适当性 ,zF^^,lO7  
approval                                    批准,核准 |)KOy~"  
assertion                                    (会计报表上的)认定;确认 ]mzghH:E  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 wWYo\WH'  
asset                                                 资产,财产 hl} iw_e  
asset restructuring                             资产重组 D9yAq'k$  
assignment of duties                                 职责的划分 . E8Gj'yO  
assistant                                     助理,助理人员 F)8M9%g5m  
associated company                                 联属公司,联营公司 Pk ?M~{S  
association                                        联合,结合;协会,社团 9 AWFjoXl"  
assumption                                       假设,假定 !l9i)6 W  
at a given date                                         在某一特定时日 t,w'w_C  
attestation                                         鉴证,公证 _ASyGmO{  
attestation service                             鉴证服务 w;b;rHAZ\  
audit adjustment                                审计调整 R1cOUV,y[/  
audit areas                                        审计领域 "J(T?|t  
audit conclusion                                审计结论 O'r z  
audit effectiveness                             审计效果 } *:H\GL  
audit efficiency                                  审计效率 F_I.=zQr  
audit engagement letter                      审计业务约定书 D[p_uDIz  
audit evidence                                          审计证据 * lo0T93B  
audit fee                                    审计费 'Lu d=u{  
audit files                                          审计档案 sgLw,WZ:  
audit findings                                     审计中发现的事项 `g}po%k  
audit implementation stage                        审计实施阶段 ptQCqQ1_d  
audit mark                                        审计标识 Mg~62u  
audit materiality                                 审计重要性 |S6L[Uo  
audit method                                     审计方法 Zdfruzl&`  
audit objective                                         审计目标,审计目的 A)9F_;BY  
audit of financial statements                      会计报表审计,财务报表审计 T`$!/BlZ  
audit opinion                                     审计意见 mI> =S  
audit period                                      被审计期间,被审计年度 ;$Pjl8\  
audit plan                                          审计计划 2rG g  
audit planning                                    编制审计计划,制定审计计划,审计计划 BMdcW MYU\  
audit planning stage                                  审计计划阶段 jvQpf d  
audit procedure                                审计程序 _uL8TC ^  
audit programme                               审计程序表,具体审计计划 w# R0QF  
audit report                                       审计报告 yedEI[_4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S*l=FRFI  
audit report with a qualified opinion                 有保留意见的审计报告 IkP; i_|  
audit report with an adverse opinion                否定意见的审计报告 6s.>5}M!  
audit report with dual dates                      双重日期审计报告 .Lm0$o*`  
audit reporting stage                                 审计报告阶段 C2;Hugm4  
audit responsibility                                   审计责任 b QgtZHO  
audit results                                      审计结果 wiP )"g.t  
audit risk                                          审计风险 AfT;IG%Gt  
audit sampling                                          审计抽样 $!goM~pZ  
audit sampling techniques                         审计抽样方法,审计抽样技术 frRO?  
audit strategies                                  审计策略 .b|!FWHNS  
audit summary                                         审计总结,审计小结 gP2<L5&Z,  
audit team                                         审计小组 U|~IJU3-  
audit test                                    审计测试 2Tcc Iv  
audit trail                                          审计轨迹 WRqpQEY  
audit work                                        审计工作 jZgCDA8Mr!  
audit working paper                                 审计工作底稿 fq?MnWc  
audited financial statement                        审计会计报表,已审计财务报表 &BxZ}JH=k  
Auditing Guidelines (the~)                      审计规范指南 K''2Jfm  
auditing standards                             审计准则 !NO)|N>  
audit-oriented working paper                          (审计)业务类工作底稿 P,<pG[^K  
authorisation                                     授权 *&BS[0;  
authorisation of transaction                       交易的授权 DQ.;2W  
availability                                         可获得性 ja&S^B^@  
B z3p TdUt  
balance                                      余额;差额;平衡 h4E[\<?  
balance sheet                                    资产负债表 PI&@/+  
bank                                                 银行 B=)tq.Q7  
bank account                                    银行账户,银行户头 RjxFlKs8  
bank statement                                 银行对账单 av"dJm  
barter transaction                              易货交易,以物换物交易 m\f}?t  
basis of audit                                    审计依据 Rm[{^V.Z$  
basis of preparation                                (会计报表的)编制基础 `u" )*Q}  
book of account                               账目,账簿 z9 $1jC  
borrowing                                         借款,贷款,借债 &PUn,9 Rm  
branch                                              分支,分支机构,分店 y_M,p?]^,  
brought forward                                (账户余额等的)承上年,承上期,承上页 D+xPd<  
budget                                              预算 u>*d^[zS  
building                                      建筑物;大楼 534DAhpD=.  
business conditions                                  业务情况,经营情况 x"~gulcz  
business licence                               (企业等的)营业执照 !@T5](zV  
business relation                                业务关系 dmYgv^t  
mvu$  
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只看该作者 1楼 发表于: 2012-04-24
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