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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 %?@x]B9Y8E  
   Bhj:9%`  
审计词汇英汉对照 %j%%Rn  
   =+`D  
A )#C_mB$-#  
r8sdzz%  
0(\p<qq  
ability to continue as a going concern               持续经营能力 ^<!Ia   
acceptability                                     可接受性,可接受程度 EVWA\RO'\  
acceptable level of detection risk                     检查风险的可接受水平 .-J`d=Krp  
acceptance of engagement                       接受委托 u]R$]&<  
accepting the engagement for the first time              首次接受委托 FZeP<Ban  
access to asset                                         对资产的接触 9w zwY[{  
according to                                     根据,依据,依照 q Z#!CPHS  
account balance                                账户余额 }lH;[+u3  
account for                                       对……进行会计处理,核算;解释 Kf|0*c  
accounting                                        会计,会计学 '\@WN]  
accounting advisory serve                        会计咨询服务 hRk,vB ]  
accounting firm                                 会计师事务所 Ln:lC( '  
accounting information                      会计信息,会计资料 STw oYn  
accounting period                             会计期间 |l$ u<3  
accounting policies                                   会计政策  -W9gH  
accounting professional bodies                 会计职业组织,会计职业团体 7$K}qsr<  
accounting records                                   会计记录 I`3d;l;d  
accounting responsibility                           会计责任 6I"C~&dt  
accounting service                             会计服务 \` &ej{  
accounting standards                                会计准则 6`1k ^  
Accounting Standards for Business Enterprises       企业会计准则 m!;G/s*  
accounting system                             会计系统 % ^e@`0L  
accounting treatment                                会计处理 HXyFj  
accuracy                                    准确性,精确性 3XnE y +  
additional audit procedures                      追加审计程序 1}`2\3,  
addressee                                         收件人,收信人 8'+7i8e  
Administration of State-owned Assets  (the~)     国有资产管理局 ("b*? : B  
administrative laws and regulations                 行政法规 whw{dfE  
adverse impact                                 不利影响,负面影响 GZ <nXU>  
adverse opinion                                反对意见 z1#oW f{*  
advisory group                                  咨询组,顾问组 |ebvx ?\  
agency fee                                        代理费,代理费用  Ll?g.z"  
aggregate                                          总计,合计为…… uC)Zs, _5  
alternation of document and record                 变造文件和记录 $ND90my  
alternative audit procedures                      替代审计程序,备选审计程序 \d:h$  
amend                                              修改,修订 u"\=^F  
amortisation                                      摊销 / xs9.w8-  
analytical capacity                             分析能力 `wf|uM  
analytical procedures                               分析性程序 f'i6QMk\&  
annual financial statements                        年度会计报表,年度财务报表 4'` C1a  
appendix                                          附录,附表 eJW[ ]!  
applicable                                         适用的 *N`;I@Q"[  
applicable laws and regulations                 适用的法规 - {0g#G  
application systems                                  应用系统 v:?o3 S  
apply consistently                              一贯地执行,一贯地实施 j6H R&vIM  
appropriate                                       适当的,合适的; oikxg!0S  
征用,挪用 q1jN]H  
appropriate authorization                          适当的授权 * O5:  
appropriateness of audit evidence                    审计证据的适当性 VJ*\pM@no  
approval                                    批准,核准 %/Bvy*X&  
assertion                                    (会计报表上的)认定;确认 8nodV 9  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 >2u y  
asset                                                 资产,财产 ETe -  
asset restructuring                             资产重组 'd+:D'  
assignment of duties                                 职责的划分 y)tYSTJK  
assistant                                     助理,助理人员 vkuc8 li  
associated company                                 联属公司,联营公司 ,& [7u9@  
association                                        联合,结合;协会,社团 i_NJ -K  
assumption                                       假设,假定 <$Ztik1  
at a given date                                         在某一特定时日 (2d3jQN`  
attestation                                         鉴证,公证 4j{oaey  
attestation service                             鉴证服务 ZJ9x6|q  
audit adjustment                                审计调整 \@8*TS  
audit areas                                        审计领域 Oi6Eo~\f  
audit conclusion                                审计结论 "9%q bM B  
audit effectiveness                             审计效果 ^ j [Ku  
audit efficiency                                  审计效率 W"|mpxp  
audit engagement letter                      审计业务约定书 'u1=XX h  
audit evidence                                          审计证据 `\ R{5TU  
audit fee                                    审计费 obj!I7  
audit files                                          审计档案 X>{p}vtvf>  
audit findings                                     审计中发现的事项 bQ"N ;d)e  
audit implementation stage                        审计实施阶段 Ch7Egz l7?  
audit mark                                        审计标识 `zY!`G  
audit materiality                                 审计重要性 SHwRX? B|  
audit method                                     审计方法 WcU@~05b  
audit objective                                         审计目标,审计目的 @iRO7 6m  
audit of financial statements                      会计报表审计,财务报表审计 <ZVZ$ZW~D  
audit opinion                                     审计意见 ZtR&wk  
audit period                                      被审计期间,被审计年度 ||XIWKF<n2  
audit plan                                          审计计划 vf N#NY6  
audit planning                                    编制审计计划,制定审计计划,审计计划 QLn+R(r  
audit planning stage                                  审计计划阶段 Je@kiE  
audit procedure                                审计程序 kZv*rWAm  
audit programme                               审计程序表,具体审计计划 R:f7LRF/\  
audit report                                       审计报告 rH.gF43O:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !*_K.1'  
audit report with a qualified opinion                 有保留意见的审计报告 {@45?L('  
audit report with an adverse opinion                否定意见的审计报告 =hGJAU  
audit report with dual dates                      双重日期审计报告 LN\[Tmd &  
audit reporting stage                                 审计报告阶段 .jargvAL*  
audit responsibility                                   审计责任 LXNQb6!  
audit results                                      审计结果 ]L8q  
audit risk                                          审计风险 . it2NS  
audit sampling                                          审计抽样 ABZ06S/  
audit sampling techniques                         审计抽样方法,审计抽样技术 4w;~4#ZPp  
audit strategies                                  审计策略 t!0dJ ud  
audit summary                                         审计总结,审计小结 ?@DNsVwb  
audit team                                         审计小组 x6%#ws vS  
audit test                                    审计测试 "wINBya'M  
audit trail                                          审计轨迹 l&Q!mU}  
audit work                                        审计工作 # 66e@  
audit working paper                                 审计工作底稿 `iQqhx  
audited financial statement                        审计会计报表,已审计财务报表 SM<d  
Auditing Guidelines (the~)                      审计规范指南 (Q_2ODKo  
auditing standards                             审计准则 b2s~%}T  
audit-oriented working paper                          (审计)业务类工作底稿 :".w{0l@  
authorisation                                     授权 R8 jovr  
authorisation of transaction                       交易的授权 ($S Lb6  
availability                                         可获得性 dyO E6Ex  
B GS4_jvD-  
balance                                      余额;差额;平衡 K:_($X]  
balance sheet                                    资产负债表 W&KM/9d  
bank                                                 银行 >A=\8`T^  
bank account                                    银行账户,银行户头 wS%zWdsz  
bank statement                                 银行对账单 ESv:1o`?n  
barter transaction                              易货交易,以物换物交易 AerFgQiS  
basis of audit                                    审计依据 @[v8}D  
basis of preparation                                (会计报表的)编制基础 OpQ8\[X+  
book of account                               账目,账簿 6v>z h  
borrowing                                         借款,贷款,借债 Jn#K0( FQ  
branch                                              分支,分支机构,分店 Hm4bN\%  
brought forward                                (账户余额等的)承上年,承上期,承上页 H;y}-=J+  
budget                                              预算 F~R7~ZE  
building                                      建筑物;大楼 ^mfjn-=3  
business conditions                                  业务情况,经营情况 3\+N`!  
business licence                               (企业等的)营业执照 PU Cx]5  
business relation                                业务关系 Ag6uR(uI  
%Rarr  
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只看该作者 1楼 发表于: 2012-04-24
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