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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 jyC>~}?  
   \p\rPf Y{>  
审计词汇英汉对照 [}y"rs`!  
   8\[qR_LV  
A fw0Z- 9*  
EiWd =jDm  
hYh~[Kr^@^  
ability to continue as a going concern               持续经营能力 ]v.Yt/&C{  
acceptability                                     可接受性,可接受程度 qb5IpI{U  
acceptable level of detection risk                     检查风险的可接受水平 #}xPOz7:  
acceptance of engagement                       接受委托 >IHf5})R  
accepting the engagement for the first time              首次接受委托 {>l`P{{y  
access to asset                                         对资产的接触 Xa[lX8$zL  
according to                                     根据,依据,依照 T7Yg^ -"  
account balance                                账户余额 42 Sk`  
account for                                       对……进行会计处理,核算;解释 bfA9aT  
accounting                                        会计,会计学 n7d`J_%s  
accounting advisory serve                        会计咨询服务 -ha[xM05  
accounting firm                                 会计师事务所 a0Q\]S  
accounting information                      会计信息,会计资料 BF]+fs`  
accounting period                             会计期间 \>4x7mF!  
accounting policies                                   会计政策 zxvowM  
accounting professional bodies                 会计职业组织,会计职业团体 O9F#gO|!  
accounting records                                   会计记录 PSa"u5O  
accounting responsibility                           会计责任 b!g8NG  
accounting service                             会计服务 J+*n}He,  
accounting standards                                会计准则 XPcx"zv\  
Accounting Standards for Business Enterprises       企业会计准则 m`8tHHF  
accounting system                             会计系统 n:YA4t7S  
accounting treatment                                会计处理 el,n5O Z7  
accuracy                                    准确性,精确性 !_h<w?)  
additional audit procedures                      追加审计程序 Q3x.qz  
addressee                                         收件人,收信人 )X-TJ+d  
Administration of State-owned Assets  (the~)     国有资产管理局 3<HPZWc  
administrative laws and regulations                 行政法规 jI807g+  
adverse impact                                 不利影响,负面影响 }C&kzJBEF  
adverse opinion                                反对意见 xiQ;lE   
advisory group                                  咨询组,顾问组 +#ANc;2g  
agency fee                                        代理费,代理费用 Ib$?[  
aggregate                                          总计,合计为…… U+g<lgH1J  
alternation of document and record                 变造文件和记录 NGb\e5?  
alternative audit procedures                      替代审计程序,备选审计程序 p\M\mK  
amend                                              修改,修订 sTO9>~sj  
amortisation                                      摊销 o<%s\n  
analytical capacity                             分析能力 "_e /O&-cH  
analytical procedures                               分析性程序 z=VL|Du1OT  
annual financial statements                        年度会计报表,年度财务报表 -44''w?z  
appendix                                          附录,附表 I`EgR?5 `  
applicable                                         适用的 XJi^gT N  
applicable laws and regulations                 适用的法规 4gK_' b6"  
application systems                                  应用系统 pJ]i)$M  
apply consistently                              一贯地执行,一贯地实施 \+sP<'~M  
appropriate                                       适当的,合适的; B!z5P" C(~  
征用,挪用 j0[ 9Cj^%c  
appropriate authorization                          适当的授权 )NS& 1$  
appropriateness of audit evidence                    审计证据的适当性 Hf$LWPL)lM  
approval                                    批准,核准 $9O%,U@  
assertion                                    (会计报表上的)认定;确认 +W9#^  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 #me'1/z  
asset                                                 资产,财产 W=T,hOyh<W  
asset restructuring                             资产重组 wmG[*a_H  
assignment of duties                                 职责的划分 kc70HrG  
assistant                                     助理,助理人员 a,*~wmg  
associated company                                 联属公司,联营公司 Tof H =d  
association                                        联合,结合;协会,社团 _ ?Z :m  
assumption                                       假设,假定 w.\#!@kZ!  
at a given date                                         在某一特定时日 :0B' b   
attestation                                         鉴证,公证 }z8HS< #Q  
attestation service                             鉴证服务 {H%1sI  
audit adjustment                                审计调整 4PAuEM/z  
audit areas                                        审计领域 .[4Dv t|>6  
audit conclusion                                审计结论 /*5lO;!s{  
audit effectiveness                             审计效果 au 5qbP  
audit efficiency                                  审计效率 6@o *"4~Q  
audit engagement letter                      审计业务约定书 H: M;H =0  
audit evidence                                          审计证据 $N)b6(}F10  
audit fee                                    审计费 96 !e:TU  
audit files                                          审计档案 3F6=/  
audit findings                                     审计中发现的事项 A VbGJ+  
audit implementation stage                        审计实施阶段 %t\ ~3pw=  
audit mark                                        审计标识 Y:} !W  
audit materiality                                 审计重要性 Yn }Ivg  
audit method                                     审计方法 5Mq7l$]h$  
audit objective                                         审计目标,审计目的 YX:[],FP  
audit of financial statements                      会计报表审计,财务报表审计 LdM9k(  
audit opinion                                     审计意见 _l;$<]re\k  
audit period                                      被审计期间,被审计年度 _lj&}>l  
audit plan                                          审计计划 !*l5%H  
audit planning                                    编制审计计划,制定审计计划,审计计划 $q~:%pQv  
audit planning stage                                  审计计划阶段 )~l`%+  
audit procedure                                审计程序 k3B-;%3I;  
audit programme                               审计程序表,具体审计计划 CA{(x(W\:  
audit report                                       审计报告 D/-$~u_o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Lcpz(W ^  
audit report with a qualified opinion                 有保留意见的审计报告 +Qe&#"O0  
audit report with an adverse opinion                否定意见的审计报告 coQ>CbHg  
audit report with dual dates                      双重日期审计报告 K-b'jP\  
audit reporting stage                                 审计报告阶段 =Wj{J.7mf]  
audit responsibility                                   审计责任 ]#VNZ#("  
audit results                                      审计结果 NYcF]K}[  
audit risk                                          审计风险 H o;bgva  
audit sampling                                          审计抽样 E|fQbkfw  
audit sampling techniques                         审计抽样方法,审计抽样技术 9xm'0 '  
audit strategies                                  审计策略 L4L[@tMPmY  
audit summary                                         审计总结,审计小结 yl[6b1  
audit team                                         审计小组 +kK6G#c  
audit test                                    审计测试 *N # {~  
audit trail                                          审计轨迹 \E<t'\>@ X  
audit work                                        审计工作 'P^6H$0  
audit working paper                                 审计工作底稿 z;VabOr^  
audited financial statement                        审计会计报表,已审计财务报表 =whYo?cE(  
Auditing Guidelines (the~)                      审计规范指南 gP?uLnzvi  
auditing standards                             审计准则 =icynW^Fr  
audit-oriented working paper                          (审计)业务类工作底稿 RIO4`,  
authorisation                                     授权 4D-4BxN*  
authorisation of transaction                       交易的授权 b\O%gg\p%!  
availability                                         可获得性 ~Z#jIG<?g  
B %!i|"FNc  
balance                                      余额;差额;平衡  )6 _+  
balance sheet                                    资产负债表 T1Q c?5K^  
bank                                                 银行 xi =\]  
bank account                                    银行账户,银行户头 h#>%\Pvt;  
bank statement                                 银行对账单 Tp7slKc0p  
barter transaction                              易货交易,以物换物交易 a!US:^}lu  
basis of audit                                    审计依据 'sCj|=y2Qc  
basis of preparation                                (会计报表的)编制基础 h NCoX*icd  
book of account                               账目,账簿 V@"Y"}4n4  
borrowing                                         借款,贷款,借债 cKKl\g@}  
branch                                              分支,分支机构,分店 |4@su"OA  
brought forward                                (账户余额等的)承上年,承上期,承上页 (7qdrAeP  
budget                                              预算 +$F_7Hx  
building                                      建筑物;大楼 Uxyj\p  
business conditions                                  业务情况,经营情况 cj!Ew}o40D  
business licence                               (企业等的)营业执照 k7gm)}RKcu  
business relation                                业务关系 =#"ZO  
nd[{DF?)/  
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只看该作者 1楼 发表于: 2012-04-24
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