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[专业英语]审计词汇英汉对照 [复制链接]

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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 il:RE8  
   c 9zMI  
审计词汇英汉对照 @c%h fI  
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ability to continue as a going concern               持续经营能力 +[=%W  
acceptability                                     可接受性,可接受程度 Jn1(-  
acceptable level of detection risk                     检查风险的可接受水平 <%LN3T  
acceptance of engagement                       接受委托 (V8lmp-F  
accepting the engagement for the first time              首次接受委托 hKQg:30<  
access to asset                                         对资产的接触 XZpF<7l  
according to                                     根据,依据,依照 G:|=d0  
account balance                                账户余额 )^Md  ^\?  
account for                                       对……进行会计处理,核算;解释 (d=knoo7A  
accounting                                        会计,会计学 >iWw i'T=  
accounting advisory serve                        会计咨询服务 Z<[f81hE&  
accounting firm                                 会计师事务所 77zDHq=  
accounting information                      会计信息,会计资料 2?9gf,U  
accounting period                             会计期间 2E=vMAS  
accounting policies                                   会计政策 E&2mF g  
accounting professional bodies                 会计职业组织,会计职业团体 !K_ ke h  
accounting records                                   会计记录 l Gy`{E|  
accounting responsibility                           会计责任 0tah$;c e  
accounting service                             会计服务 7@9R^,M4:  
accounting standards                                会计准则 !Xr nD#  
Accounting Standards for Business Enterprises       企业会计准则 N51RBA  
accounting system                             会计系统 7T9Mo .  
accounting treatment                                会计处理 :|E-Dx4F6H  
accuracy                                    准确性,精确性 (n~GKcA  
additional audit procedures                      追加审计程序 #p|7\Y  
addressee                                         收件人,收信人 A>Oi9%OY:  
Administration of State-owned Assets  (the~)     国有资产管理局 oxgh;v*  
administrative laws and regulations                 行政法规 ^/v!hq_#%&  
adverse impact                                 不利影响,负面影响 'wP\VCL2>  
adverse opinion                                反对意见 ^ )[jBUT  
advisory group                                  咨询组,顾问组 "_36W X  
agency fee                                        代理费,代理费用 p#fV|2'  
aggregate                                          总计,合计为…… .VfBwTh7q8  
alternation of document and record                 变造文件和记录 R"k}wRnxY  
alternative audit procedures                      替代审计程序,备选审计程序 G' a{;3  
amend                                              修改,修订 ?Y#x`DMh  
amortisation                                      摊销 '/H+  
analytical capacity                             分析能力 c/ABBvd|  
analytical procedures                               分析性程序 @G>Q(a*,  
annual financial statements                        年度会计报表,年度财务报表 r4FGz!U  
appendix                                          附录,附表 H+2m  
applicable                                         适用的 dQH9NsV7g  
applicable laws and regulations                 适用的法规 '"<h;|  
application systems                                  应用系统 j`$d W H/2  
apply consistently                              一贯地执行,一贯地实施 n*GsM6Y&  
appropriate                                       适当的,合适的; 9)]asY  
征用,挪用 k_%"#  
appropriate authorization                          适当的授权 |d Q-l !  
appropriateness of audit evidence                    审计证据的适当性 d#]XyN>  
approval                                    批准,核准 \4pWHE/  
assertion                                    (会计报表上的)认定;确认 O!#bM< *  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ~xaPq=AH  
asset                                                 资产,财产 y72=d?]W  
asset restructuring                             资产重组 ley: =(  
assignment of duties                                 职责的划分 0h",.  
assistant                                     助理,助理人员 2W 9N-t2 1  
associated company                                 联属公司,联营公司 u!WjG@  
association                                        联合,结合;协会,社团 'WLh D<  
assumption                                       假设,假定 c$[cDf~  
at a given date                                         在某一特定时日  W .t`  
attestation                                         鉴证,公证 &>&UqWL  
attestation service                             鉴证服务 LU7d\Ch  
audit adjustment                                审计调整 z&r@c- l@  
audit areas                                        审计领域 uzpW0(_i3a  
audit conclusion                                审计结论 lYt|C^  
audit effectiveness                             审计效果 / MUa b*h  
audit efficiency                                  审计效率 1:r8p6  
audit engagement letter                      审计业务约定书 r.T!R6v}  
audit evidence                                          审计证据 8KU5x#  
audit fee                                    审计费 0X"D!G):  
audit files                                          审计档案 |X$O'Gf#n  
audit findings                                     审计中发现的事项 ndU<,{r  
audit implementation stage                        审计实施阶段  "0( _  
audit mark                                        审计标识 eURj'8o),  
audit materiality                                 审计重要性 "<y0D!&  
audit method                                     审计方法 Lupug"p0   
audit objective                                         审计目标,审计目的 -l # h^  
audit of financial statements                      会计报表审计,财务报表审计 :6r)HJ5sg  
audit opinion                                     审计意见 `swf~  
audit period                                      被审计期间,被审计年度 b^~"4fU  
audit plan                                          审计计划 2!+saf^-,  
audit planning                                    编制审计计划,制定审计计划,审计计划 =5jng.  
audit planning stage                                  审计计划阶段 "}(g3Iy  
audit procedure                                审计程序 (dh{Gk4=+  
audit programme                               审计程序表,具体审计计划 +jPs0?}s  
audit report                                       审计报告 3RyB 0 n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R!8qkG  
audit report with a qualified opinion                 有保留意见的审计报告 <$]=Vaq  
audit report with an adverse opinion                否定意见的审计报告 e MT5bn  
audit report with dual dates                      双重日期审计报告 Y "RjMyQh  
audit reporting stage                                 审计报告阶段 9+o`/lk1  
audit responsibility                                   审计责任 ogrh"  
audit results                                      审计结果 `X06JTqf:  
audit risk                                          审计风险 mrgieb%  
audit sampling                                          审计抽样 '4""Gz  
audit sampling techniques                         审计抽样方法,审计抽样技术 `Z 3p( G  
audit strategies                                  审计策略 gISG<!+X^  
audit summary                                         审计总结,审计小结 X pH]CF  
audit team                                         审计小组 muc>4!Q  
audit test                                    审计测试 p*_^JU(<p  
audit trail                                          审计轨迹 zFn-V EJ)  
audit work                                        审计工作 pS vqGJU3  
audit working paper                                 审计工作底稿 E~y@ue:  
audited financial statement                        审计会计报表,已审计财务报表 A D ,  
Auditing Guidelines (the~)                      审计规范指南 <lBY  
auditing standards                             审计准则 ph;ds+b   
audit-oriented working paper                          (审计)业务类工作底稿 o'8`>rb  
authorisation                                     授权 6!eI=h2P  
authorisation of transaction                       交易的授权 hZ ve8J  
availability                                         可获得性 l*`2 EJ  
B }?0At<(d  
balance                                      余额;差额;平衡 Gidh 7x  
balance sheet                                    资产负债表 {|;5P.,l  
bank                                                 银行 #BK3CD(&  
bank account                                    银行账户,银行户头 srbU}u3VZ  
bank statement                                 银行对账单 ;c!}'2>vM  
barter transaction                              易货交易,以物换物交易 *C (/ 2  
basis of audit                                    审计依据 $i^#KZ}-WK  
basis of preparation                                (会计报表的)编制基础 ;ORT#7CU  
book of account                               账目,账簿 jC;^ 2e  
borrowing                                         借款,贷款,借债 c%N8|!e  
branch                                              分支,分支机构,分店 0pYCh$TL1  
brought forward                                (账户余额等的)承上年,承上期,承上页 BO3#*J5S\  
budget                                              预算 n%M-L[n  
building                                      建筑物;大楼 Q>,EYb>wI  
business conditions                                  业务情况,经营情况 Vl0 J!JK_  
business licence                               (企业等的)营业执照  m,,FNYW  
business relation                                业务关系 lBbUA)z6  
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只看该作者 1楼 发表于: 2012-04-24
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