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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 b 8>q;  
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审计词汇英汉对照 .hKhrcQp  
   {|z#70  
A ZP-dW|<[ x  
%MN.O-Lc  
U 2bzUxK  
ability to continue as a going concern               持续经营能力 f27)v(EJ  
acceptability                                     可接受性,可接受程度 \^9pW 2v  
acceptable level of detection risk                     检查风险的可接受水平 h}h^L+4  
acceptance of engagement                       接受委托 BBxc*alG0  
accepting the engagement for the first time              首次接受委托 #: #Dz.$L  
access to asset                                         对资产的接触 ur6e&bTp  
according to                                     根据,依据,依照 cJ . 7Mt  
account balance                                账户余额 \QGa 4_#  
account for                                       对……进行会计处理,核算;解释 wZ jlHe  
accounting                                        会计,会计学 #1[z;Mk0  
accounting advisory serve                        会计咨询服务 {SJsA)9:#  
accounting firm                                 会计师事务所 4@6 <  
accounting information                      会计信息,会计资料 ><=rIhG%H@  
accounting period                             会计期间 h$pk<<  
accounting policies                                   会计政策 TiyUr [  
accounting professional bodies                 会计职业组织,会计职业团体 G=|70pxU  
accounting records                                   会计记录 )7dEi+v52  
accounting responsibility                           会计责任 ?eV_ACpZ8  
accounting service                             会计服务 qp>N^)>  
accounting standards                                会计准则 y@3Q;~l,  
Accounting Standards for Business Enterprises       企业会计准则 n3$gx,KL  
accounting system                             会计系统 3 CM^j<9  
accounting treatment                                会计处理 xIL#h@dz  
accuracy                                    准确性,精确性 X FQNr`  
additional audit procedures                      追加审计程序 L+.H z&*@  
addressee                                         收件人,收信人 BxdX WO  
Administration of State-owned Assets  (the~)     国有资产管理局 P$ucL~r  
administrative laws and regulations                 行政法规 b/u8} J  
adverse impact                                 不利影响,负面影响 Q_]~0PoH  
adverse opinion                                反对意见 &RW`W)0;  
advisory group                                  咨询组,顾问组 #Ao !>qCE  
agency fee                                        代理费,代理费用 2 z7}+lH  
aggregate                                          总计,合计为…… cKjRF6w  
alternation of document and record                 变造文件和记录 ,[X_]e;  
alternative audit procedures                      替代审计程序,备选审计程序 2 n)gpLIJ  
amend                                              修改,修订 NEV p8)w  
amortisation                                      摊销 \GL*0NJ  
analytical capacity                             分析能力 T@P!L  
analytical procedures                               分析性程序 *~2cG;B"e  
annual financial statements                        年度会计报表,年度财务报表 jXp. qK\"  
appendix                                          附录,附表 jO8X:j09A  
applicable                                         适用的 l^W uS|G[  
applicable laws and regulations                 适用的法规 JoJukoy}F  
application systems                                  应用系统 b7Oj<! Wo`  
apply consistently                              一贯地执行,一贯地实施 8z}^jTM  
appropriate                                       适当的,合适的; w"8V0z  
征用,挪用 =K(Jq Sw+M  
appropriate authorization                          适当的授权 *5D3vB*S  
appropriateness of audit evidence                    审计证据的适当性 ?:igumeYX  
approval                                    批准,核准 M'2r@NR8  
assertion                                    (会计报表上的)认定;确认 I]R9HGJNlJ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 I^_NC&m  
asset                                                 资产,财产 zkexei4^<  
asset restructuring                             资产重组 !9]d |8!  
assignment of duties                                 职责的划分 X>zlb$  
assistant                                     助理,助理人员 -V5w]F'  
associated company                                 联属公司,联营公司 `/4:I  
association                                        联合,结合;协会,社团 S^N {wZo  
assumption                                       假设,假定 ('hT  
at a given date                                         在某一特定时日 iZxt/}1X0  
attestation                                         鉴证,公证 1~\M!SQ)  
attestation service                             鉴证服务 ^DB{qU  
audit adjustment                                审计调整 0<.R A%dj  
audit areas                                        审计领域 r N5tI.iC  
audit conclusion                                审计结论 ashar&'  
audit effectiveness                             审计效果 F!yV8XQ  
audit efficiency                                  审计效率 ~<)vKk  
audit engagement letter                      审计业务约定书 Lm6**v  
audit evidence                                          审计证据 g"K>5Cb  
audit fee                                    审计费 vzX ag*0  
audit files                                          审计档案 Ck'aHe22'  
audit findings                                     审计中发现的事项 7\Fs=\2l+'  
audit implementation stage                        审计实施阶段 I ~$1Lu`~  
audit mark                                        审计标识 8-M e.2K  
audit materiality                                 审计重要性 LFf`K)q  
audit method                                     审计方法 I g \#f  
audit objective                                         审计目标,审计目的 80;n|nNB  
audit of financial statements                      会计报表审计,财务报表审计 2@khSWV  
audit opinion                                     审计意见 ke%pZ 7{u  
audit period                                      被审计期间,被审计年度 $,27pkwHeW  
audit plan                                          审计计划 QDTNx!WL  
audit planning                                    编制审计计划,制定审计计划,审计计划 +L%IG  
audit planning stage                                  审计计划阶段 wtH~-xSB|  
audit procedure                                审计程序 p&Ed\aQ%z;  
audit programme                               审计程序表,具体审计计划 NM#- Af*pg  
audit report                                       审计报告 (sTuG}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )L5i&UK.  
audit report with a qualified opinion                 有保留意见的审计报告 }}r> K}  
audit report with an adverse opinion                否定意见的审计报告 A''pS  
audit report with dual dates                      双重日期审计报告 ,[!LCXp  
audit reporting stage                                 审计报告阶段 ,S&z<S_  
audit responsibility                                   审计责任 X}A'Cg0y  
audit results                                      审计结果 _[h8P9YI4  
audit risk                                          审计风险 o:p *_>&  
audit sampling                                          审计抽样 /4irAG% Oj  
audit sampling techniques                         审计抽样方法,审计抽样技术 |E)aT#$f'  
audit strategies                                  审计策略 =#xK=pRy;  
audit summary                                         审计总结,审计小结 n<7q `tM#  
audit team                                         审计小组 9`B$V##-L  
audit test                                    审计测试 YY5!_k  
audit trail                                          审计轨迹 q3P+9/6  
audit work                                        审计工作 ]$b2a& r9  
audit working paper                                 审计工作底稿 `{Tk@A_yd  
audited financial statement                        审计会计报表,已审计财务报表 $8~e}8dt|  
Auditing Guidelines (the~)                      审计规范指南 5h{`<W  
auditing standards                             审计准则 6iA( o*'Yn  
audit-oriented working paper                          (审计)业务类工作底稿 >I"V],d!6  
authorisation                                     授权 ~O6\6$3b5E  
authorisation of transaction                       交易的授权 vVxD!EL  
availability                                         可获得性 |`/TBQz :r  
B * ?Jz2[B  
balance                                      余额;差额;平衡 +^|iZbZKx  
balance sheet                                    资产负债表 gl%`qf6:O  
bank                                                 银行 8|^CK|m6*  
bank account                                    银行账户,银行户头 c1XX~8  
bank statement                                 银行对账单 a;AzY'R  
barter transaction                              易货交易,以物换物交易 pY"O9x  
basis of audit                                    审计依据 ,  X{>  
basis of preparation                                (会计报表的)编制基础 /j2H A^GT  
book of account                               账目,账簿 2f~($}+*  
borrowing                                         借款,贷款,借债 h*i9 m o  
branch                                              分支,分支机构,分店 jeUUa-zR3  
brought forward                                (账户余额等的)承上年,承上期,承上页 mN_Z7n;^eh  
budget                                              预算 +-?/e-z")  
building                                      建筑物;大楼 .ic:`1  
business conditions                                  业务情况,经营情况 r(A.<`\   
business licence                               (企业等的)营业执照 4=8QZf0\  
business relation                                业务关系 1GCzyBSbb  
/0MDISQy9  
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只看该作者 1楼 发表于: 2012-04-24
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