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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 N..@}}  
   -s6;IoG/  
审计词汇英汉对照 /}-LaiS  
   u|& a!tOf2  
A 2{-'`l fM%  
onUF@3V  
MSS0Sx<f  
ability to continue as a going concern               持续经营能力 }?%5Ae7l,  
acceptability                                     可接受性,可接受程度 |?uUw$oh  
acceptable level of detection risk                     检查风险的可接受水平 .\AbE*lZ#  
acceptance of engagement                       接受委托 >Co5_sCe  
accepting the engagement for the first time              首次接受委托 yLCJSN$7  
access to asset                                         对资产的接触 VQ`a-DL  
according to                                     根据,依据,依照 G~\=:d=^,`  
account balance                                账户余额 7Dx <Sr!  
account for                                       对……进行会计处理,核算;解释 7cT ~u  
accounting                                        会计,会计学 \&X*-T[]j  
accounting advisory serve                        会计咨询服务 Y[alOJ  
accounting firm                                 会计师事务所 @RI\CqFHR  
accounting information                      会计信息,会计资料 !W45X}/o  
accounting period                             会计期间 q*K.e5"'  
accounting policies                                   会计政策 #j${R ={  
accounting professional bodies                 会计职业组织,会计职业团体 8|\?imOp\[  
accounting records                                   会计记录 Q>> II|~;J  
accounting responsibility                           会计责任 1bJrEXHXy  
accounting service                             会计服务 |jyoT%SQ  
accounting standards                                会计准则 Q|:qs\6q5  
Accounting Standards for Business Enterprises       企业会计准则 {vAv ;m  
accounting system                             会计系统 BjCg!6`XF  
accounting treatment                                会计处理 Z"'tJ3Y.~  
accuracy                                    准确性,精确性 ."JtR  
additional audit procedures                      追加审计程序 6J%yo[A(w  
addressee                                         收件人,收信人 *z\L  
Administration of State-owned Assets  (the~)     国有资产管理局 JG! @(lr  
administrative laws and regulations                 行政法规 A<s9c=d6  
adverse impact                                 不利影响,负面影响 =LMM]'no,  
adverse opinion                                反对意见 x1R<oB |  
advisory group                                  咨询组,顾问组 >-Q=o,cl%3  
agency fee                                        代理费,代理费用 H~r":A'"*  
aggregate                                          总计,合计为…… a/H|/CB 3  
alternation of document and record                 变造文件和记录 !%%(o%bi~  
alternative audit procedures                      替代审计程序,备选审计程序 :Z5Twb3h  
amend                                              修改,修订 ]B r 6!U4~  
amortisation                                      摊销 I Z{DR  
analytical capacity                             分析能力 VRa>bS  
analytical procedures                               分析性程序 uu+)r  
annual financial statements                        年度会计报表,年度财务报表 * k ^?L  
appendix                                          附录,附表 2uM\ ?*T@  
applicable                                         适用的 eUE(vn #  
applicable laws and regulations                 适用的法规 Y|96K2BR  
application systems                                  应用系统 Ow4H7 sl  
apply consistently                              一贯地执行,一贯地实施 %/Y;  
appropriate                                       适当的,合适的; Ov PTgiI!N  
征用,挪用 tE HgQto  
appropriate authorization                          适当的授权 x 2Cp{+}  
appropriateness of audit evidence                    审计证据的适当性 ._IBO;*@  
approval                                    批准,核准 Z. G<'  
assertion                                    (会计报表上的)认定;确认 }IGoPCV|  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 8xN+LL'T{  
asset                                                 资产,财产 aJ^RY5  
asset restructuring                             资产重组 V+&C_PyC  
assignment of duties                                 职责的划分 +1=]9 3gP  
assistant                                     助理,助理人员 }MXC0Z~si  
associated company                                 联属公司,联营公司 p? L*vcU  
association                                        联合,结合;协会,社团 _/`H<@B_U  
assumption                                       假设,假定 G2BB]] m3  
at a given date                                         在某一特定时日 #:LI,t  
attestation                                         鉴证,公证 2\J-7o=P  
attestation service                             鉴证服务 jM !Q 04(  
audit adjustment                                审计调整 .DG`~Fpk  
audit areas                                        审计领域 #9ZHt5T=$  
audit conclusion                                审计结论 ZF~@a+o  
audit effectiveness                             审计效果 %$ CV?K$C  
audit efficiency                                  审计效率 4RoE>m1[G  
audit engagement letter                      审计业务约定书 38l 8n.  
audit evidence                                          审计证据 ;2jH;$HZ  
audit fee                                    审计费 |g,99YIv>  
audit files                                          审计档案 WYXh1_nyk  
audit findings                                     审计中发现的事项 @m+2e C77  
audit implementation stage                        审计实施阶段 @[. 0,  
audit mark                                        审计标识 H^r;,Q$9  
audit materiality                                 审计重要性 Uon^z?0A  
audit method                                     审计方法 G24 Ov&H  
audit objective                                         审计目标,审计目的 ATscP hk  
audit of financial statements                      会计报表审计,财务报表审计 5l[&-: (Lh  
audit opinion                                     审计意见 " ';K$&,[  
audit period                                      被审计期间,被审计年度 -"~XI~a@Wo  
audit plan                                          审计计划 Jwt_d }ns  
audit planning                                    编制审计计划,制定审计计划,审计计划 G3_HX<|f*  
audit planning stage                                  审计计划阶段 I)wc&>Lc  
audit procedure                                审计程序 ^9fY %98  
audit programme                               审计程序表,具体审计计划 ! n13B  
audit report                                       审计报告 YgL{*XYAt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L|  K8  
audit report with a qualified opinion                 有保留意见的审计报告 Z b}U 4  
audit report with an adverse opinion                否定意见的审计报告 q)PLc{N O  
audit report with dual dates                      双重日期审计报告 KI Xp+Z  
audit reporting stage                                 审计报告阶段 IB\O[R$x  
audit responsibility                                   审计责任 !@3"vd{^  
audit results                                      审计结果 5VZZk%oy  
audit risk                                          审计风险 Q"F" 13  
audit sampling                                          审计抽样 *r(Qy0(  
audit sampling techniques                         审计抽样方法,审计抽样技术 It:,8  
audit strategies                                  审计策略 ^ i8"eF  
audit summary                                         审计总结,审计小结 SS*3Qx:[  
audit team                                         审计小组 o'J^kd`  
audit test                                    审计测试 BHNEP |=  
audit trail                                          审计轨迹 oFL7dL  
audit work                                        审计工作 D A_}pS"  
audit working paper                                 审计工作底稿 Ym|%ka  
audited financial statement                        审计会计报表,已审计财务报表 #sM`>KG6T1  
Auditing Guidelines (the~)                      审计规范指南 $q*hE&x Qd  
auditing standards                             审计准则 Aa4 DJ  
audit-oriented working paper                          (审计)业务类工作底稿 PT39VI =  
authorisation                                     授权 fR>"d<;T  
authorisation of transaction                       交易的授权 H[2W(q6  
availability                                         可获得性 .OcI.1H[  
B )}lO%B'K  
balance                                      余额;差额;平衡 u5N&Wn{  
balance sheet                                    资产负债表 ,{2= nb[  
bank                                                 银行 QERj`/g  
bank account                                    银行账户,银行户头 hg2UZ% Y  
bank statement                                 银行对账单 7Fzj&!>ti  
barter transaction                              易货交易,以物换物交易 t$z 5m<8  
basis of audit                                    审计依据 #5%ipWPHb  
basis of preparation                                (会计报表的)编制基础 QWwdt k  
book of account                               账目,账簿 TpcJ1*t  
borrowing                                         借款,贷款,借债 D 6,Ol4d  
branch                                              分支,分支机构,分店 1+ 9!W  
brought forward                                (账户余额等的)承上年,承上期,承上页 P:%r3F  
budget                                              预算 T^Ol=QCu  
building                                      建筑物;大楼 @Y !Jm  
business conditions                                  业务情况,经营情况 H5Bh?mw2  
business licence                               (企业等的)营业执照 yb6gYN  
business relation                                业务关系 Y1G/1Z# 2  
sA2esA@C<o  
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只看该作者 1楼 发表于: 2012-04-24
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