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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 O<}^`4d  
   CR*9-Y93  
审计词汇英汉对照 [h"#Gwb=;  
   TTNgnP  
A mX@Un9k  
Zmx[u_NG  
q\ihye  
ability to continue as a going concern               持续经营能力 Y-8qAF?SJ]  
acceptability                                     可接受性,可接受程度 44s K2  
acceptable level of detection risk                     检查风险的可接受水平 ,p(4OZz5,  
acceptance of engagement                       接受委托 M :m-iX  
accepting the engagement for the first time              首次接受委托 2m`4B_g A  
access to asset                                         对资产的接触 T9 @^@l$  
according to                                     根据,依据,依照 fX.V+.rj  
account balance                                账户余额 8mjP 2  
account for                                       对……进行会计处理,核算;解释 {?a9>g-BW  
accounting                                        会计,会计学 ~&E|;\G  
accounting advisory serve                        会计咨询服务 bYzBe\^3q3  
accounting firm                                 会计师事务所 $D,m o2I  
accounting information                      会计信息,会计资料 F~Kd5-I@  
accounting period                             会计期间 Salu[)+?  
accounting policies                                   会计政策 6~g:"}  
accounting professional bodies                 会计职业组织,会计职业团体 | ?6 wlf  
accounting records                                   会计记录 OtopA)  
accounting responsibility                           会计责任 mwuFXu/  
accounting service                             会计服务 ' pE %'8R  
accounting standards                                会计准则 ?$O5w*  
Accounting Standards for Business Enterprises       企业会计准则 ] o!#]]   
accounting system                             会计系统 ^V^In-[!y:  
accounting treatment                                会计处理 `[+9n2j  
accuracy                                    准确性,精确性 0m5Q;|mH  
additional audit procedures                      追加审计程序 Z&mV1dxR  
addressee                                         收件人,收信人 niO(>  
Administration of State-owned Assets  (the~)     国有资产管理局 /)8  0@  
administrative laws and regulations                 行政法规 \!UNa le  
adverse impact                                 不利影响,负面影响 tVx.J'"Y  
adverse opinion                                反对意见 Z$R2Z$f  
advisory group                                  咨询组,顾问组 #vO3*-hs  
agency fee                                        代理费,代理费用 Q9K+k*?{N  
aggregate                                          总计,合计为…… ht^U VV2  
alternation of document and record                 变造文件和记录 &`rV{%N"  
alternative audit procedures                      替代审计程序,备选审计程序 y)3(  
amend                                              修改,修订 mB(*)PwZ  
amortisation                                      摊销 l3aG#4jj  
analytical capacity                             分析能力 -X#J<u T/  
analytical procedures                               分析性程序 inBd.%Yr  
annual financial statements                        年度会计报表,年度财务报表 t\2myR3  
appendix                                          附录,附表 *$(=I6b  
applicable                                         适用的 YQR*?/?a  
applicable laws and regulations                 适用的法规 >J=x";,D|~  
application systems                                  应用系统 XEqg%f  
apply consistently                              一贯地执行,一贯地实施 ]\nG1+ta  
appropriate                                       适当的,合适的; $ql-"BB  
征用,挪用 ;{|a~e?Y  
appropriate authorization                          适当的授权 |-7<?aw"  
appropriateness of audit evidence                    审计证据的适当性 f{e*R#+&  
approval                                    批准,核准 ADX}  
assertion                                    (会计报表上的)认定;确认 Q}jbk9gM5  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 :C42yQAP  
asset                                                 资产,财产 V>P\yr?  
asset restructuring                             资产重组 @"9y\1u  
assignment of duties                                 职责的划分 gb:Cc,F,%  
assistant                                     助理,助理人员 tYfhKJzGC  
associated company                                 联属公司,联营公司 [ hj|8)  
association                                        联合,结合;协会,社团 *9^CgLF  
assumption                                       假设,假定 hE:P 'O1  
at a given date                                         在某一特定时日 1elx~5v1.=  
attestation                                         鉴证,公证 c : *wev  
attestation service                             鉴证服务 PqcuSb6  
audit adjustment                                审计调整 ,Ucb)8a  
audit areas                                        审计领域 qn@Qd9Sf  
audit conclusion                                审计结论 s)=L6t^a6  
audit effectiveness                             审计效果 v%3)wD  
audit efficiency                                  审计效率 nVG\*#*]|  
audit engagement letter                      审计业务约定书 if5Y!Tx?G  
audit evidence                                          审计证据 se_zCS4Y  
audit fee                                    审计费 Ao96[2U6  
audit files                                          审计档案 JXj`  
audit findings                                     审计中发现的事项 !w f N~.Y  
audit implementation stage                        审计实施阶段 :yT~.AK}>1  
audit mark                                        审计标识 9r1pdG_C@  
audit materiality                                 审计重要性 f Jv 0 B*  
audit method                                     审计方法 F__>`Do l  
audit objective                                         审计目标,审计目的 3:Co K#  
audit of financial statements                      会计报表审计,财务报表审计 q1dYiG.-Z  
audit opinion                                     审计意见 j<deTK;.  
audit period                                      被审计期间,被审计年度 tzpGKhrk6  
audit plan                                          审计计划 jZv8X 5i  
audit planning                                    编制审计计划,制定审计计划,审计计划 2|}p&~G(  
audit planning stage                                  审计计划阶段 Q\=u2}/z0  
audit procedure                                审计程序 k5-mK{RZ  
audit programme                               审计程序表,具体审计计划 4)j<(5  
audit report                                       审计报告 0nie>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FA{I S0  
audit report with a qualified opinion                 有保留意见的审计报告 d+T]EpQJ*  
audit report with an adverse opinion                否定意见的审计报告 '%RMpyK~  
audit report with dual dates                      双重日期审计报告 M`?/QU~  
audit reporting stage                                 审计报告阶段 LO"HwN43h  
audit responsibility                                   审计责任 y6*i/3  
audit results                                      审计结果 ^J% w[F E  
audit risk                                          审计风险 flLmZ1"  
audit sampling                                          审计抽样 0^(.(:  
audit sampling techniques                         审计抽样方法,审计抽样技术 [JAd1%$3  
audit strategies                                  审计策略 9:~,TH  
audit summary                                         审计总结,审计小结 TaolX*$5  
audit team                                         审计小组 uaDU+y wL  
audit test                                    审计测试 * n!0  
audit trail                                          审计轨迹 ^\+6*YE 4  
audit work                                        审计工作 dN*<dz+4r  
audit working paper                                 审计工作底稿 q }z,C{Wq<  
audited financial statement                        审计会计报表,已审计财务报表 M2xUs  
Auditing Guidelines (the~)                      审计规范指南 *znCe(dd  
auditing standards                             审计准则 W)4xO>ck*3  
audit-oriented working paper                          (审计)业务类工作底稿 tb=L+WAIw  
authorisation                                     授权 coLn};W2  
authorisation of transaction                       交易的授权 Gj)Qw 6  
availability                                         可获得性 zV80r+y  
B BK /;H G  
balance                                      余额;差额;平衡 S?3{G@!  
balance sheet                                    资产负债表 ]ipVN  
bank                                                 银行 [\.>BK  
bank account                                    银行账户,银行户头 H>7!+&M  
bank statement                                 银行对账单 |d`?wm-   
barter transaction                              易货交易,以物换物交易 ^cAJCbp7  
basis of audit                                    审计依据 15eHddd  
basis of preparation                                (会计报表的)编制基础 fGe{7p6XV*  
book of account                               账目,账簿 t!iF(R\  
borrowing                                         借款,贷款,借债 0~S<}N  
branch                                              分支,分支机构,分店 8 Zj>|u  
brought forward                                (账户余额等的)承上年,承上期,承上页 T8m%_U#b  
budget                                              预算 v'@LuF'e8  
building                                      建筑物;大楼 &YMVoyVD  
business conditions                                  业务情况,经营情况 J2cNwhZ  
business licence                               (企业等的)营业执照 r2Z`4tN:  
business relation                                业务关系 L+kS8D<  
:<(<tz7dj  
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只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
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