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[专业英语]审计词汇英汉对照 [复制链接]

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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 U08?*{  
   Cpcd`y=IN  
审计词汇英汉对照 PuJ{!S \T7  
   )1}g7:  
A 0gD0}nH  
H@ms43v\  
tJPRR_nZv  
ability to continue as a going concern               持续经营能力 ]P$DAi   
acceptability                                     可接受性,可接受程度 K, 5ax@  
acceptable level of detection risk                     检查风险的可接受水平 Zbh]O CN  
acceptance of engagement                       接受委托 t`,IW{  
accepting the engagement for the first time              首次接受委托 ;x^,t@ xge  
access to asset                                         对资产的接触 \q|PHl  
according to                                     根据,依据,依照 'kvFU_)  
account balance                                账户余额 eF^"{a3b  
account for                                       对……进行会计处理,核算;解释 Td1ba^J  
accounting                                        会计,会计学 zD;] sk4  
accounting advisory serve                        会计咨询服务 \]A;EwC4C  
accounting firm                                 会计师事务所 @a\SR'8  
accounting information                      会计信息,会计资料 QCfpDE}  
accounting period                             会计期间 !<zzP LC  
accounting policies                                   会计政策 [?@wCY4=  
accounting professional bodies                 会计职业组织,会计职业团体 D!a5# +\C  
accounting records                                   会计记录 ('q vYQ  
accounting responsibility                           会计责任 "q^'5p]  
accounting service                             会计服务 JlQT5k  
accounting standards                                会计准则 6.s?  
Accounting Standards for Business Enterprises       企业会计准则 /^ 3oq]  
accounting system                             会计系统 y!N)@y4  
accounting treatment                                会计处理 H#6^-6;/  
accuracy                                    准确性,精确性 iv+jv2ZF%  
additional audit procedures                      追加审计程序 B8AzN9v&"N  
addressee                                         收件人,收信人 n E }<e:  
Administration of State-owned Assets  (the~)     国有资产管理局 RIEv*2_O  
administrative laws and regulations                 行政法规 kj!7|1i2  
adverse impact                                 不利影响,负面影响 Vnj/>e3  
adverse opinion                                反对意见 `]P5,  
advisory group                                  咨询组,顾问组 p <=%  
agency fee                                        代理费,代理费用 _G[I2]  
aggregate                                          总计,合计为…… C'cz XZtn  
alternation of document and record                 变造文件和记录 =l4\4td9p  
alternative audit procedures                      替代审计程序,备选审计程序 .q`H`(QM  
amend                                              修改,修订 Va Yu%  
amortisation                                      摊销 Vt=(2d5:p  
analytical capacity                             分析能力 +^DRto=  
analytical procedures                               分析性程序 PT#eXS9_  
annual financial statements                        年度会计报表,年度财务报表 VNrO(j DUv  
appendix                                          附录,附表 j8Q5d`  
applicable                                         适用的 )6:]o&bZ  
applicable laws and regulations                 适用的法规 qD;v/,?  
application systems                                  应用系统 TDFO9%2c  
apply consistently                              一贯地执行,一贯地实施 Bd9hf`% 2  
appropriate                                       适当的,合适的; M"5!s,  
征用,挪用 CQjZAv  
appropriate authorization                          适当的授权 L> Oy7w)Y  
appropriateness of audit evidence                    审计证据的适当性 " Z2Tc)  
approval                                    批准,核准 fb"J Bc}X  
assertion                                    (会计报表上的)认定;确认 2PR7M. V 7  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 9;]wF8h  
asset                                                 资产,财产 ,3]?%t0xe  
asset restructuring                             资产重组 '"w}gx  
assignment of duties                                 职责的划分 0L0Jc,(F+  
assistant                                     助理,助理人员 HIX=MprL<  
associated company                                 联属公司,联营公司  =Etwa  
association                                        联合,结合;协会,社团 |3, yq^2  
assumption                                       假设,假定 ,t%CK!8  
at a given date                                         在某一特定时日 Q6.*"`  
attestation                                         鉴证,公证 Q5y q"/=[a  
attestation service                             鉴证服务 <F)w=_%&  
audit adjustment                                审计调整 )y`TymM[F  
audit areas                                        审计领域 IQw %|^  
audit conclusion                                审计结论 7^I$%o1g  
audit effectiveness                             审计效果 P 0Efh?oZ  
audit efficiency                                  审计效率 x'2 ,s E  
audit engagement letter                      审计业务约定书 r2SJp @f  
audit evidence                                          审计证据 tCbr<Ug  
audit fee                                    审计费 umm\r&]A  
audit files                                          审计档案 X"k^89y$  
audit findings                                     审计中发现的事项 ~)wwX:;B_  
audit implementation stage                        审计实施阶段 /1 US,  
audit mark                                        审计标识 EI txRHV5  
audit materiality                                 审计重要性 b ~/Wnp5  
audit method                                     审计方法 R2N^'  
audit objective                                         审计目标,审计目的 mNx,L+ 3  
audit of financial statements                      会计报表审计,财务报表审计 i'!jx.  
audit opinion                                     审计意见 x[PEn  
audit period                                      被审计期间,被审计年度 MOP]\ypn  
audit plan                                          审计计划 m)@Q_{=6M  
audit planning                                    编制审计计划,制定审计计划,审计计划 Kd/[ Bs%  
audit planning stage                                  审计计划阶段 rkfQr9Vc  
audit procedure                                审计程序 :/@k5#DY  
audit programme                               审计程序表,具体审计计划 n9kd2[s|  
audit report                                       审计报告 nY{i>Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V;iL[  
audit report with a qualified opinion                 有保留意见的审计报告 dd \bI_  
audit report with an adverse opinion                否定意见的审计报告 QT1:> k  
audit report with dual dates                      双重日期审计报告 { r6]MS#l1  
audit reporting stage                                 审计报告阶段 DYo<5^0  
audit responsibility                                   审计责任 PyC;f8n'(  
audit results                                      审计结果 W>Mse[6`c  
audit risk                                          审计风险 (|g").L  
audit sampling                                          审计抽样 ;'=VrE6  
audit sampling techniques                         审计抽样方法,审计抽样技术 e86Aqehle  
audit strategies                                  审计策略 rWoe ?g  
audit summary                                         审计总结,审计小结 OgEUq''  
audit team                                         审计小组 7$+P|U  
audit test                                    审计测试 09  
audit trail                                          审计轨迹 W il{FcHY  
audit work                                        审计工作 +P [88!  
audit working paper                                 审计工作底稿 Job/@> ;  
audited financial statement                        审计会计报表,已审计财务报表 "H5&3sF2  
Auditing Guidelines (the~)                      审计规范指南 5mI?pfm  
auditing standards                             审计准则 m !# _CQ:  
audit-oriented working paper                          (审计)业务类工作底稿 s.^c..e75C  
authorisation                                     授权 Lzh9DYU6  
authorisation of transaction                       交易的授权 M MAAHo  
availability                                         可获得性 6 oj4Rg+(  
B <K.Bq]  
balance                                      余额;差额;平衡 2;~KL-h0TK  
balance sheet                                    资产负债表 h`?y2?O  
bank                                                 银行 ,dHP`j ?  
bank account                                    银行账户,银行户头 tCZpfZ@+=  
bank statement                                 银行对账单 M'\pkzx  
barter transaction                              易货交易,以物换物交易 [ur H a  
basis of audit                                    审计依据 3AvVU]@&Z@  
basis of preparation                                (会计报表的)编制基础 cJP'ShnCh  
book of account                               账目,账簿 0SJ{@*  
borrowing                                         借款,贷款,借债 `0yb?Nk `:  
branch                                              分支,分支机构,分店 X,>(Y8  
brought forward                                (账户余额等的)承上年,承上期,承上页 }US7 N w  
budget                                              预算 ]ddHA  
building                                      建筑物;大楼 U+4HG  
business conditions                                  业务情况,经营情况 7 ,$axvLw  
business licence                               (企业等的)营业执照 M'^(3#ZU  
business relation                                业务关系 mYj f5  
'To<T  
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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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