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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 "<J%@  
   r 7mg>3  
审计词汇英汉对照 2iM8V  
   |_P-  
A ]$vJK  
#1C~i}J1  
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ability to continue as a going concern               持续经营能力 -MqWcB9&  
acceptability                                     可接受性,可接受程度 ", :Ta|  
acceptable level of detection risk                     检查风险的可接受水平 X}5aE4K/  
acceptance of engagement                       接受委托 Ph&fOj=pFb  
accepting the engagement for the first time              首次接受委托 oYG].PC  
access to asset                                         对资产的接触 o,sw[  
according to                                     根据,依据,依照 s;0eD5b>x  
account balance                                账户余额 ,OQ!lI_`R  
account for                                       对……进行会计处理,核算;解释 Yv`8{_8L  
accounting                                        会计,会计学 ]%y~ cq  
accounting advisory serve                        会计咨询服务 ;Q]j"1c  
accounting firm                                 会计师事务所 yT>t[t60/S  
accounting information                      会计信息,会计资料 ffQ%GV_  
accounting period                             会计期间 DJ9;{,gm  
accounting policies                                   会计政策 2z\4?HJy  
accounting professional bodies                 会计职业组织,会计职业团体 u%7a&1c  
accounting records                                   会计记录 Z-{!Z;T)z  
accounting responsibility                           会计责任 #NVq S5  
accounting service                             会计服务 47iwb  
accounting standards                                会计准则 lK? Z38  
Accounting Standards for Business Enterprises       企业会计准则 Rro{A+[,X  
accounting system                             会计系统 J\%<.S>  
accounting treatment                                会计处理 x,Cc$C~YP  
accuracy                                    准确性,精确性 UEq;}4Bo  
additional audit procedures                      追加审计程序 ItTIU  
addressee                                         收件人,收信人 sX&M+'h  
Administration of State-owned Assets  (the~)     国有资产管理局 #&1Y!kbdd  
administrative laws and regulations                 行政法规 %}=$HwN)  
adverse impact                                 不利影响,负面影响 !j(KbAhWZ  
adverse opinion                                反对意见 )r2$/QF9  
advisory group                                  咨询组,顾问组 -%=StWdb   
agency fee                                        代理费,代理费用 .'SXRrn&:C  
aggregate                                          总计,合计为…… tH:K6^oR  
alternation of document and record                 变造文件和记录 ?CS jn  
alternative audit procedures                      替代审计程序,备选审计程序 n/"T7Y\2  
amend                                              修改,修订 |<.b:e\4  
amortisation                                      摊销 L-d8bA  
analytical capacity                             分析能力 bH41#B  
analytical procedures                               分析性程序 Gc9^Z=  
annual financial statements                        年度会计报表,年度财务报表 4:}`X  
appendix                                          附录,附表 sQ^>.yG  
applicable                                         适用的 >:]fN61#  
applicable laws and regulations                 适用的法规 TKc&yAK  
application systems                                  应用系统 ~MY (6P  
apply consistently                              一贯地执行,一贯地实施 mm=Y(G[_%y  
appropriate                                       适当的,合适的; Uc0AsUu}?  
征用,挪用 e![Q1!r  
appropriate authorization                          适当的授权 oQDOwM,  
appropriateness of audit evidence                    审计证据的适当性 Et'C4od s  
approval                                    批准,核准 =tcPYYD  
assertion                                    (会计报表上的)认定;确认 D,eJR(5I  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 'w%N(Ntq  
asset                                                 资产,财产 ^+[o +  
asset restructuring                             资产重组 q rbF@{  
assignment of duties                                 职责的划分 %:o@IRTRU  
assistant                                     助理,助理人员 Z"? AaD[  
associated company                                 联属公司,联营公司 Jb-wvNJu  
association                                        联合,结合;协会,社团 0iX qAa  
assumption                                       假设,假定 ~~1~_0?e  
at a given date                                         在某一特定时日 *vhm  
attestation                                         鉴证,公证 Wsz='@XvB  
attestation service                             鉴证服务 cM4?G gn  
audit adjustment                                审计调整 b=T+#Jb  
audit areas                                        审计领域 %FFw!eVi  
audit conclusion                                审计结论 ):78GVp  
audit effectiveness                             审计效果 3r em"M  
audit efficiency                                  审计效率 /&j4IlT  
audit engagement letter                      审计业务约定书 sW2LNE  
audit evidence                                          审计证据 :e@JESlLf  
audit fee                                    审计费 qd|*vE  
audit files                                          审计档案 hqD;< :.  
audit findings                                     审计中发现的事项 wI}'wALhA  
audit implementation stage                        审计实施阶段 G P1>h.J  
audit mark                                        审计标识 \Di~DN1  
audit materiality                                 审计重要性 ,f?#i%EF&  
audit method                                     审计方法 0K3FH&.%  
audit objective                                         审计目标,审计目的 Y0B*.H Ae  
audit of financial statements                      会计报表审计,财务报表审计 C6"!'6 W  
audit opinion                                     审计意见 4_.k Q"'DH  
audit period                                      被审计期间,被审计年度 |> 3a9]  
audit plan                                          审计计划 Aq'%a)Y2  
audit planning                                    编制审计计划,制定审计计划,审计计划 Z `\7B e  
audit planning stage                                  审计计划阶段 {t/!a0\HS  
audit procedure                                审计程序 >qF KXzI  
audit programme                               审计程序表,具体审计计划 PYHm6'5BtB  
audit report                                       审计报告 T4!]^_t^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !RcAJs'  
audit report with a qualified opinion                 有保留意见的审计报告 ') 1sw%[2  
audit report with an adverse opinion                否定意见的审计报告 ,IJNuu\  
audit report with dual dates                      双重日期审计报告 "}HQ)54&  
audit reporting stage                                 审计报告阶段 2FVKgyV  
audit responsibility                                   审计责任 uBE,z>/,;  
audit results                                      审计结果 UdI>x 4bI  
audit risk                                          审计风险 $m=z87hX  
audit sampling                                          审计抽样 :s'%IGy>:  
audit sampling techniques                         审计抽样方法,审计抽样技术 mTP.W#N  
audit strategies                                  审计策略 zRJ y3/>  
audit summary                                         审计总结,审计小结 hE6tu'  
audit team                                         审计小组 lwg.'<  
audit test                                    审计测试 mW-@-5Wda  
audit trail                                          审计轨迹 }\0"gM  
audit work                                        审计工作 4P~<_]yf  
audit working paper                                 审计工作底稿 ,xh9,EpBk  
audited financial statement                        审计会计报表,已审计财务报表 {H+?DMh  
Auditing Guidelines (the~)                      审计规范指南 n#&RY%#`  
auditing standards                             审计准则 ;ZqFrHI M`  
audit-oriented working paper                          (审计)业务类工作底稿 D1Sl+NOV  
authorisation                                     授权 twu6z5<!-=  
authorisation of transaction                       交易的授权 "G,*Z0V5  
availability                                         可获得性 0 j.Sb2  
B 1 I+5  
balance                                      余额;差额;平衡 Y>#c2@^i<  
balance sheet                                    资产负债表 Azle ;\l`  
bank                                                 银行 B)Q'a3d#  
bank account                                    银行账户,银行户头 Q]7Q  
bank statement                                 银行对账单 v4zd x)  
barter transaction                              易货交易,以物换物交易 _N:h&uw  
basis of audit                                    审计依据 !xc7~D@om(  
basis of preparation                                (会计报表的)编制基础 lhI;K4#  
book of account                               账目,账簿 L,D>E  
borrowing                                         借款,贷款,借债 ~ /x42|t  
branch                                              分支,分支机构,分店 j&Aq^aI  
brought forward                                (账户余额等的)承上年,承上期,承上页 jFXU xf  
budget                                              预算 4AM*KI  
building                                      建筑物;大楼 :9YQX(l8  
business conditions                                  业务情况,经营情况 S }n;..{  
business licence                               (企业等的)营业执照 -&EmEXs%  
business relation                                业务关系 lewDR"0Kx  
9>#|~P&FE  
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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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