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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 ;dZZ;#k%  
   E GU 0)<  
审计词汇英汉对照 a>I+]`g  
   0 e ~JMUb  
A a:IC)]j$_  
f=gW]x7'R+  
O$j7i:G'5  
ability to continue as a going concern               持续经营能力 RF4vtQC=  
acceptability                                     可接受性,可接受程度 T9_RBy;%  
acceptable level of detection risk                     检查风险的可接受水平 YdC6k?tzS  
acceptance of engagement                       接受委托 3z9d!I^>k  
accepting the engagement for the first time              首次接受委托 n QZwC  
access to asset                                         对资产的接触 %JD,$p Ps  
according to                                     根据,依据,依照  KD7dye  
account balance                                账户余额 &zeyE;/Hj  
account for                                       对……进行会计处理,核算;解释 e95Lo+:f  
accounting                                        会计,会计学 ^-Kf']hU  
accounting advisory serve                        会计咨询服务 <~'"<HwtK  
accounting firm                                 会计师事务所 qqr?!vem6  
accounting information                      会计信息,会计资料 Pz|> "'  
accounting period                             会计期间 u^bidd6JRn  
accounting policies                                   会计政策 sF?TmBQ*  
accounting professional bodies                 会计职业组织,会计职业团体 {e9@-  
accounting records                                   会计记录 ~{B7 k:  
accounting responsibility                           会计责任 +tIF h'  
accounting service                             会计服务 u jq=F  
accounting standards                                会计准则 FvXZ<(A{  
Accounting Standards for Business Enterprises       企业会计准则 KNpl:g3{<Q  
accounting system                             会计系统 J0\Fhe0'  
accounting treatment                                会计处理 z] P SpUd  
accuracy                                    准确性,精确性 _w(7u(Z  
additional audit procedures                      追加审计程序 e~[/i\  
addressee                                         收件人,收信人 OXSmt DvJ  
Administration of State-owned Assets  (the~)     国有资产管理局 #crQ1p) \  
administrative laws and regulations                 行政法规 Ou!2 [oe@M  
adverse impact                                 不利影响,负面影响 |w1Bq  
adverse opinion                                反对意见 2 %@4]  
advisory group                                  咨询组,顾问组 ?2;&O`x*  
agency fee                                        代理费,代理费用 #Z`q+@@ ]A  
aggregate                                          总计,合计为…… G"U9E5O  
alternation of document and record                 变造文件和记录 )c83/= <v  
alternative audit procedures                      替代审计程序,备选审计程序 A8fOQ  
amend                                              修改,修订 so)[59M7  
amortisation                                      摊销 >WQMqQ^t@  
analytical capacity                             分析能力 )3Iz (Ql  
analytical procedures                               分析性程序 [.'|_l  
annual financial statements                        年度会计报表,年度财务报表 5k3b3&  
appendix                                          附录,附表 >:S?Mnv6  
applicable                                         适用的 _jI,)sr4ic  
applicable laws and regulations                 适用的法规 +[AQUc  
application systems                                  应用系统 4Lh!8g=/  
apply consistently                              一贯地执行,一贯地实施 X!Mx5fg  
appropriate                                       适当的,合适的; }=UHbU.n~!  
征用,挪用 _8riUt  
appropriate authorization                          适当的授权 H*QIB_  
appropriateness of audit evidence                    审计证据的适当性 ^ft>@=K(|  
approval                                    批准,核准 ^aMg/.j  
assertion                                    (会计报表上的)认定;确认 lL3kh J:%  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 4(~L#}:r!  
asset                                                 资产,财产 DiScFx |rE  
asset restructuring                             资产重组 EXwo,?I  
assignment of duties                                 职责的划分 a 3b/e8c  
assistant                                     助理,助理人员 $L>@Ed<  
associated company                                 联属公司,联营公司 2*< nu><b  
association                                        联合,结合;协会,社团 {3p4: *}  
assumption                                       假设,假定 }~j lj  
at a given date                                         在某一特定时日 m )zUU  
attestation                                         鉴证,公证 -p&" y3<p  
attestation service                             鉴证服务 :q7Wy&ow  
audit adjustment                                审计调整 ARVf[BAJ-*  
audit areas                                        审计领域 Zq|I,l0+E  
audit conclusion                                审计结论 *vN-Vb^2i)  
audit effectiveness                             审计效果 |zNX=mAV  
audit efficiency                                  审计效率 c9'vDTE%~  
audit engagement letter                      审计业务约定书 ?)?Ng}  
audit evidence                                          审计证据 Ic:(Gi- %  
audit fee                                    审计费 2c,9e`  
audit files                                          审计档案 M~#gRAUJ  
audit findings                                     审计中发现的事项 =Z3F1Cq?  
audit implementation stage                        审计实施阶段 9ni1f{k  
audit mark                                        审计标识 gX}8#O.K$  
audit materiality                                 审计重要性 N/'b$m5= S  
audit method                                     审计方法 JEwa &  
audit objective                                         审计目标,审计目的 p8H'{f\G  
audit of financial statements                      会计报表审计,财务报表审计 H8^(GUhyp  
audit opinion                                     审计意见 kr5">"7  
audit period                                      被审计期间,被审计年度 Z{Qu<vy_  
audit plan                                          审计计划 }wjw:M  
audit planning                                    编制审计计划,制定审计计划,审计计划 ]^n7  
audit planning stage                                  审计计划阶段 n QtWvT  
audit procedure                                审计程序 %2/EaaR  
audit programme                               审计程序表,具体审计计划 qIE9$7*X  
audit report                                       审计报告 UA0Bzoky;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c|B('3h  
audit report with a qualified opinion                 有保留意见的审计报告 #7 $ H  
audit report with an adverse opinion                否定意见的审计报告 4qbBc1,7y  
audit report with dual dates                      双重日期审计报告 :&rt)/I  
audit reporting stage                                 审计报告阶段 W$;,CU.v  
audit responsibility                                   审计责任 IH&|Tcf\  
audit results                                      审计结果 >`mVY=H i  
audit risk                                          审计风险 4qh?,^Dq  
audit sampling                                          审计抽样 K.nHii   
audit sampling techniques                         审计抽样方法,审计抽样技术 FZ<gpIv!NS  
audit strategies                                  审计策略 [{,T.;'<j  
audit summary                                         审计总结,审计小结 l0w]`EE  
audit team                                         审计小组 LTCb@L{^i  
audit test                                    审计测试 EHIF>@TZ  
audit trail                                          审计轨迹 vHc%z$-d  
audit work                                        审计工作 fLD, 5SN  
audit working paper                                 审计工作底稿 D~iz+{Q4  
audited financial statement                        审计会计报表,已审计财务报表 ]e^&aR5f"  
Auditing Guidelines (the~)                      审计规范指南 7~% ?#  
auditing standards                             审计准则 f=Gg9bnm3  
audit-oriented working paper                          (审计)业务类工作底稿 ")5":V~fN  
authorisation                                     授权 t]g-CW 3  
authorisation of transaction                       交易的授权 t?&|8SId  
availability                                         可获得性 0 [# 3;a  
B 7\[@ m3s  
balance                                      余额;差额;平衡 )5JFfp)#  
balance sheet                                    资产负债表 aQcleTb  
bank                                                 银行 ]t,BMu=%  
bank account                                    银行账户,银行户头 -%CP@dAk  
bank statement                                 银行对账单 EhvX)s  
barter transaction                              易货交易,以物换物交易 e@ 07  
basis of audit                                    审计依据 b<ZIWfs  
basis of preparation                                (会计报表的)编制基础 I@~QV@U  
book of account                               账目,账簿 ~2N"#b&J  
borrowing                                         借款,贷款,借债 a :`E0}C  
branch                                              分支,分支机构,分店 6=/F$|  
brought forward                                (账户余额等的)承上年,承上期,承上页 fc3{sZE2M  
budget                                              预算 IGQFtO/x  
building                                      建筑物;大楼 7#a-u<HF"  
business conditions                                  业务情况,经营情况 *W1dG#Np}  
business licence                               (企业等的)营业执照 q5+4S5R*^  
business relation                                业务关系 SmH=e@y~Lx  
fu ,}1Mq#  
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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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