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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 HCZ%DBU96  
   R3 =E?us!  
审计词汇英汉对照 D%}o26K.C  
   /60=N `i  
A { ^k,iTx   
F>nrV  
3om7LqcRo  
ability to continue as a going concern               持续经营能力 z?g4^0e  
acceptability                                     可接受性,可接受程度 h*'5h!  
acceptable level of detection risk                     检查风险的可接受水平 zm.sX~j  
acceptance of engagement                       接受委托 :D7 !6}%  
accepting the engagement for the first time              首次接受委托 KV(W|~+rM  
access to asset                                         对资产的接触 "K=)J'/n  
according to                                     根据,依据,依照 `t"Kq+  
account balance                                账户余额 ^OsUWhkV  
account for                                       对……进行会计处理,核算;解释 ~DS9{Y  
accounting                                        会计,会计学 "TCbO`mg  
accounting advisory serve                        会计咨询服务 U9%nku4  
accounting firm                                 会计师事务所 N>iCb:_ T;  
accounting information                      会计信息,会计资料 ~d8o,.n`1  
accounting period                             会计期间 m$j;FKz+|  
accounting policies                                   会计政策 Q |r1.  
accounting professional bodies                 会计职业组织,会计职业团体 D*b|(Oi  
accounting records                                   会计记录 a,\u|T:g  
accounting responsibility                           会计责任  X0L{#U  
accounting service                             会计服务 WWz ns[$f  
accounting standards                                会计准则 ,RH986,6V  
Accounting Standards for Business Enterprises       企业会计准则 /v<8x?=  
accounting system                             会计系统 @AyW9!vV;3  
accounting treatment                                会计处理 q&x#S_!  
accuracy                                    准确性,精确性 f2XD^:Gc  
additional audit procedures                      追加审计程序 5Uz(Bi  
addressee                                         收件人,收信人 AE~}^(G`  
Administration of State-owned Assets  (the~)     国有资产管理局 [^P2Kn  
administrative laws and regulations                 行政法规 QR8 Q10  
adverse impact                                 不利影响,负面影响 N_}Im>;!  
adverse opinion                                反对意见 7t/SZm  
advisory group                                  咨询组,顾问组 1@Gv`{v  
agency fee                                        代理费,代理费用 'S>Jps@  
aggregate                                          总计,合计为…… 1z!Lk*C)  
alternation of document and record                 变造文件和记录 bsDUFX H]  
alternative audit procedures                      替代审计程序,备选审计程序 lsf?R'1  
amend                                              修改,修订 Z k_&Kw|  
amortisation                                      摊销 $l0w{m!P  
analytical capacity                             分析能力 b&&'b )  
analytical procedures                               分析性程序 oDK\v8w-  
annual financial statements                        年度会计报表,年度财务报表 I#%-A  
appendix                                          附录,附表 (b5af_ c  
applicable                                         适用的 z81!F'x;  
applicable laws and regulations                 适用的法规 81 C?U5  
application systems                                  应用系统 +[qy HTcG  
apply consistently                              一贯地执行,一贯地实施 BGOI   
appropriate                                       适当的,合适的; 8=VX` X  
征用,挪用 ~Y[b QuA=)  
appropriate authorization                          适当的授权 Ml ^Tb#  
appropriateness of audit evidence                    审计证据的适当性 J]e&z5c  
approval                                    批准,核准 }R(_^@ ]  
assertion                                    (会计报表上的)认定;确认 7?@v}%w  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 j'cS_R  
asset                                                 资产,财产 -JkO[ IF  
asset restructuring                             资产重组 }Qo8Xps  
assignment of duties                                 职责的划分 &-tf/qJ  
assistant                                     助理,助理人员 vN+!l3O  
associated company                                 联属公司,联营公司 F*u;'K   
association                                        联合,结合;协会,社团 P@ u%{  
assumption                                       假设,假定 Vh&KfYY  
at a given date                                         在某一特定时日 $tJJ >"  
attestation                                         鉴证,公证 sIe(;%[`  
attestation service                             鉴证服务 U^I'X7`r  
audit adjustment                                审计调整 %kT:"j(xW  
audit areas                                        审计领域 z9ZAY!Zhq]  
audit conclusion                                审计结论 X8TZePh  
audit effectiveness                             审计效果 xR3A4m  
audit efficiency                                  审计效率 R8)"M(u=l  
audit engagement letter                      审计业务约定书 4B 6Aw?  
audit evidence                                          审计证据 bv0 %{u&  
audit fee                                    审计费 pe-d7Ou P  
audit files                                          审计档案 A>k;o0r  
audit findings                                     审计中发现的事项 c+c^F/  
audit implementation stage                        审计实施阶段 9yPB)&"EF  
audit mark                                        审计标识 jrR~V* :k  
audit materiality                                 审计重要性 R _%pR_\  
audit method                                     审计方法 u""= 9>0  
audit objective                                         审计目标,审计目的 X"sN~Q.0  
audit of financial statements                      会计报表审计,财务报表审计 H'.d'OE:I  
audit opinion                                     审计意见 6fiJ' j@  
audit period                                      被审计期间,被审计年度 -1:asM7  
audit plan                                          审计计划 # ,Y}  
audit planning                                    编制审计计划,制定审计计划,审计计划 pY@+.V`a  
audit planning stage                                  审计计划阶段 2I  
audit procedure                                审计程序 {lA@I*_lj  
audit programme                               审计程序表,具体审计计划 `y(3:##p  
audit report                                       审计报告 ([|M,P6e)U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~cz t=  
audit report with a qualified opinion                 有保留意见的审计报告 D3OV.G]`  
audit report with an adverse opinion                否定意见的审计报告 RPu-E9g@  
audit report with dual dates                      双重日期审计报告 QK\z-'&n  
audit reporting stage                                 审计报告阶段 '1+ Bgf  
audit responsibility                                   审计责任 [F$3mzx  
audit results                                      审计结果 !ibp/:x  
audit risk                                          审计风险 K;~dZ  
audit sampling                                          审计抽样 C/JFg-r  
audit sampling techniques                         审计抽样方法,审计抽样技术 %9K@`v-  
audit strategies                                  审计策略 nHX@  
audit summary                                         审计总结,审计小结 G[mYx[BTz  
audit team                                         审计小组 rBL)ct  
audit test                                    审计测试 ~H.;pJ{ 8  
audit trail                                          审计轨迹 R;%iu0  
audit work                                        审计工作 B.o &%5dG  
audit working paper                                 审计工作底稿 0 IZV4{  
audited financial statement                        审计会计报表,已审计财务报表 |N*>K a;  
Auditing Guidelines (the~)                      审计规范指南 Nb6HM~  
auditing standards                             审计准则 Tr8+E;;  
audit-oriented working paper                          (审计)业务类工作底稿 711 z-  
authorisation                                     授权 oUqNA|l T  
authorisation of transaction                       交易的授权 '"&?u8 u)  
availability                                         可获得性 9"rATgN1  
B 31}6dg8?n  
balance                                      余额;差额;平衡 4d #W[  
balance sheet                                    资产负债表 mEGMe@37  
bank                                                 银行 j'W)Nyw$[  
bank account                                    银行账户,银行户头 t9kgACo/M  
bank statement                                 银行对账单 ;O CYx[|  
barter transaction                              易货交易,以物换物交易 \,WPFV  
basis of audit                                    审计依据 `?)i/jko"  
basis of preparation                                (会计报表的)编制基础 })":F  
book of account                               账目,账簿 l!b#v`  
borrowing                                         借款,贷款,借债 o]vdxkU]  
branch                                              分支,分支机构,分店 b% F|V G  
brought forward                                (账户余额等的)承上年,承上期,承上页 ;tHF$1!J  
budget                                              预算 l}m@9 ~oC  
building                                      建筑物;大楼 +$%o#~  
business conditions                                  业务情况,经营情况 !`u)&.t7  
business licence                               (企业等的)营业执照 +mY(6|1  
business relation                                业务关系 *]LM2J  
(efH>oY[  
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只看该作者 1楼 发表于: 2012-04-24
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