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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 _68vSYr  
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审计词汇英汉对照 '(C+qwdRv  
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ability to continue as a going concern               持续经营能力 R) :Xs .  
acceptability                                     可接受性,可接受程度 @k)J i!7  
acceptable level of detection risk                     检查风险的可接受水平 pnE]B0e  
acceptance of engagement                       接受委托 +TA~RC d  
accepting the engagement for the first time              首次接受委托 @[?ZwzY:9  
access to asset                                         对资产的接触 9G2rVk  
according to                                     根据,依据,依照 tY]?2u%)  
account balance                                账户余额 n*ShYsc  
account for                                       对……进行会计处理,核算;解释 boCi*]  
accounting                                        会计,会计学 d/F^ez  
accounting advisory serve                        会计咨询服务 'I+M*Iy  
accounting firm                                 会计师事务所 B|"/bQ  
accounting information                      会计信息,会计资料 Ipq0 1 +  
accounting period                             会计期间 fCN+9!ljG`  
accounting policies                                   会计政策 ub fh4  
accounting professional bodies                 会计职业组织,会计职业团体 |a"]@W$>  
accounting records                                   会计记录 <uS/8MP{  
accounting responsibility                           会计责任 52 j3[in  
accounting service                             会计服务 7g]mrI@  
accounting standards                                会计准则 h!JyFc  
Accounting Standards for Business Enterprises       企业会计准则 2Sa{=x N)  
accounting system                             会计系统 ?D2a"a$^  
accounting treatment                                会计处理 )D#}/3s  
accuracy                                    准确性,精确性 QICxSk  
additional audit procedures                      追加审计程序 D@9 +yu=S  
addressee                                         收件人,收信人 n.a2%,|v  
Administration of State-owned Assets  (the~)     国有资产管理局 2)}*'_E9  
administrative laws and regulations                 行政法规 (0#$%US\  
adverse impact                                 不利影响,负面影响 %z1^  
adverse opinion                                反对意见 xRgdU+,Mj  
advisory group                                  咨询组,顾问组 axt;}8  
agency fee                                        代理费,代理费用 o+x! (  
aggregate                                          总计,合计为…… %X.g+uu  
alternation of document and record                 变造文件和记录 l3 ogMRq@  
alternative audit procedures                      替代审计程序,备选审计程序 41d+z>a]  
amend                                              修改,修订 <yX  u!  
amortisation                                      摊销 r<n:o7  
analytical capacity                             分析能力 ,{S $&g*  
analytical procedures                               分析性程序 `?R{sNr.  
annual financial statements                        年度会计报表,年度财务报表 0M&n3s{5I  
appendix                                          附录,附表 #oa>Z.?_V  
applicable                                         适用的 /3rNX}tOMH  
applicable laws and regulations                 适用的法规 HBvyX`-  
application systems                                  应用系统 ebJTrh<{  
apply consistently                              一贯地执行,一贯地实施 x=xo9wEg  
appropriate                                       适当的,合适的; ]i6* $qgma  
征用,挪用 y;fF|t<y  
appropriate authorization                          适当的授权 $.$nv~f  
appropriateness of audit evidence                    审计证据的适当性 aACPyfGQ  
approval                                    批准,核准 *A8*FX>\F  
assertion                                    (会计报表上的)认定;确认 Spx%`O<  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ]g ;+7  
asset                                                 资产,财产 1;c>#20  
asset restructuring                             资产重组 l#T %N@X  
assignment of duties                                 职责的划分 |5dNJF8;Q  
assistant                                     助理,助理人员 ~' 955fK>  
associated company                                 联属公司,联营公司 dL+yd0 b*  
association                                        联合,结合;协会,社团 Kf[.@_TD<1  
assumption                                       假设,假定 j2IK\~W?-  
at a given date                                         在某一特定时日 #"!ga)a%L  
attestation                                         鉴证,公证 Rrry;Hr  
attestation service                             鉴证服务 -(WRhBpw  
audit adjustment                                审计调整 MK/8<i<.  
audit areas                                        审计领域 N2}Y8aR~  
audit conclusion                                审计结论 Zqe$S +u  
audit effectiveness                             审计效果 u&S0  
audit efficiency                                  审计效率 z7:* ,X  
audit engagement letter                      审计业务约定书 O/Hj-u6&A  
audit evidence                                          审计证据 PPySOkmS3  
audit fee                                    审计费 xSM1b5=Pu  
audit files                                          审计档案  s:xJ }Ll  
audit findings                                     审计中发现的事项 GXD<X_[  
audit implementation stage                        审计实施阶段 b+ycEs=_  
audit mark                                        审计标识 eHs38X  
audit materiality                                 审计重要性 $MQ<QP  
audit method                                     审计方法 = 8`KGeP$  
audit objective                                         审计目标,审计目的 j5:4/vD  
audit of financial statements                      会计报表审计,财务报表审计 xYv;l\20.  
audit opinion                                     审计意见 oxeu%wj_  
audit period                                      被审计期间,被审计年度 ,:J[|9  
audit plan                                          审计计划 ic!% }S?  
audit planning                                    编制审计计划,制定审计计划,审计计划 `@1e{ ?$  
audit planning stage                                  审计计划阶段 2SlL`hN>Z  
audit procedure                                审计程序 M6Xzyt|  
audit programme                               审计程序表,具体审计计划 n CX{tqy   
audit report                                       审计报告 6XZjZ*)W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >m;nt}f'+  
audit report with a qualified opinion                 有保留意见的审计报告 -R]~kGa6m<  
audit report with an adverse opinion                否定意见的审计报告 3o>JJJ=]  
audit report with dual dates                      双重日期审计报告 VO {z)_  
audit reporting stage                                 审计报告阶段 yevJA?C4 v  
audit responsibility                                   审计责任 t,/8U   
audit results                                      审计结果 fDW:|%{Y,  
audit risk                                          审计风险 d(V4;8a0  
audit sampling                                          审计抽样 UNiK6h_%  
audit sampling techniques                         审计抽样方法,审计抽样技术 dwUDhQt3Q  
audit strategies                                  审计策略 gXs9qY %=  
audit summary                                         审计总结,审计小结 v,QvCozOz  
audit team                                         审计小组 5HHf3E [  
audit test                                    审计测试 zvq}7,  
audit trail                                          审计轨迹 oidK_mU9q  
audit work                                        审计工作 P/WGB~NH  
audit working paper                                 审计工作底稿 vuY X0&  
audited financial statement                        审计会计报表,已审计财务报表 yO@1#  
Auditing Guidelines (the~)                      审计规范指南 DHeZi3&i  
auditing standards                             审计准则 C%E~9_w  
audit-oriented working paper                          (审计)业务类工作底稿 ^`SEmYb;  
authorisation                                     授权 W,yLGz\  
authorisation of transaction                       交易的授权 . IY@Q  
availability                                         可获得性 ,66(*\xT  
B M"p%CbcI]  
balance                                      余额;差额;平衡 ZDp^k{AN9a  
balance sheet                                    资产负债表 f2o6GC_  
bank                                                 银行 $]};EI#  
bank account                                    银行账户,银行户头 }|;j2'(R  
bank statement                                 银行对账单 /\mYXi \  
barter transaction                              易货交易,以物换物交易 8O{V#aop  
basis of audit                                    审计依据 `~VL&o1>  
basis of preparation                                (会计报表的)编制基础 +p jB/#4  
book of account                               账目,账簿 [!3cWJCt  
borrowing                                         借款,贷款,借债 .XeZjoJ$z  
branch                                              分支,分支机构,分店 YN`UTi\s  
brought forward                                (账户余额等的)承上年,承上期,承上页 *\C}Ok=  
budget                                              预算 s V&`0N  
building                                      建筑物;大楼 i~ROQMN1  
business conditions                                  业务情况,经营情况 *+&z|Pwv[^  
business licence                               (企业等的)营业执照 R$ v i!0  
business relation                                业务关系 0ZFB4GL  
,$o-C&nC  
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只看该作者 1楼 发表于: 2012-04-24
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