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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 ElFiR ;   
   c(@(j8@S  
审计词汇英汉对照 @fI1|v=eF  
   BM~>=emc  
A a ~  
%4bGI/\/  
9i6z  p'  
ability to continue as a going concern               持续经营能力 Yz%AKp  
acceptability                                     可接受性,可接受程度 /$z(BX/  
acceptable level of detection risk                     检查风险的可接受水平 Zqo  
acceptance of engagement                       接受委托 D)O2=aQ;]  
accepting the engagement for the first time              首次接受委托 MNuBZnO  
access to asset                                         对资产的接触 2F}D?] A  
according to                                     根据,依据,依照 Rcn6puZt  
account balance                                账户余额 teQ <v[W.  
account for                                       对……进行会计处理,核算;解释 5L?_AUL  
accounting                                        会计,会计学 oouhP1py,  
accounting advisory serve                        会计咨询服务 r$8(Q'  
accounting firm                                 会计师事务所 jDO"?@+  
accounting information                      会计信息,会计资料 2|6E{o  
accounting period                             会计期间 i% FpPni  
accounting policies                                   会计政策 "c9T4=]&t  
accounting professional bodies                 会计职业组织,会计职业团体 }s@ i  
accounting records                                   会计记录 !~j-5+DI  
accounting responsibility                           会计责任 0Z.X;1=  
accounting service                             会计服务 ??]b,f4CNa  
accounting standards                                会计准则 q0m> NA   
Accounting Standards for Business Enterprises       企业会计准则 bZ5cKQ\6  
accounting system                             会计系统 [=EmDP:@  
accounting treatment                                会计处理 w\K(kNd(  
accuracy                                    准确性,精确性  ~ERA  
additional audit procedures                      追加审计程序 jqzG=/0~{  
addressee                                         收件人,收信人 x(]Um!  
Administration of State-owned Assets  (the~)     国有资产管理局 ZwFVtR  
administrative laws and regulations                 行政法规 G?,b51"  
adverse impact                                 不利影响,负面影响 cv=H6j]h |  
adverse opinion                                反对意见 IYG,nt !  
advisory group                                  咨询组,顾问组 h,*-V 'X.k  
agency fee                                        代理费,代理费用 FQlY Cb  
aggregate                                          总计,合计为…… P&sn IJ  
alternation of document and record                 变造文件和记录 j}`XF?2D  
alternative audit procedures                      替代审计程序,备选审计程序 :aO`q/d  
amend                                              修改,修订 r|ID]}w  
amortisation                                      摊销 2Wx~+@1y  
analytical capacity                             分析能力 zOb rp  
analytical procedures                               分析性程序 6)]zt  
annual financial statements                        年度会计报表,年度财务报表 BJDSk#!J!{  
appendix                                          附录,附表 _{C =d3  
applicable                                         适用的 WV8vDv1jt  
applicable laws and regulations                 适用的法规 it.'.aK4  
application systems                                  应用系统 h,fC-+H5  
apply consistently                              一贯地执行,一贯地实施 ,hVDGif  
appropriate                                       适当的,合适的; ` it<\r[=  
征用,挪用 "y7IH GJ\3  
appropriate authorization                          适当的授权 .4cV X |T  
appropriateness of audit evidence                    审计证据的适当性 8XG|K`'u  
approval                                    批准,核准 PAy/"R9DT-  
assertion                                    (会计报表上的)认定;确认 />X"' G  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ,]LsX"u  
asset                                                 资产,财产 4(D1/8  
asset restructuring                             资产重组 -+HD5Hc  
assignment of duties                                 职责的划分 Hp(wR'(g&  
assistant                                     助理,助理人员 7L4~yazmK  
associated company                                 联属公司,联营公司 Qn!KL0w  
association                                        联合,结合;协会,社团 /J5)_> R:  
assumption                                       假设,假定 Gl6M(<f\5  
at a given date                                         在某一特定时日 th^&wp  
attestation                                         鉴证,公证 eJy}W /  
attestation service                             鉴证服务 0% zy 6{  
audit adjustment                                审计调整 kQ99{l H,5  
audit areas                                        审计领域 W @]t  
audit conclusion                                审计结论 \sEH)$R'  
audit effectiveness                             审计效果 _@D"XL#L  
audit efficiency                                  审计效率 ..fbRt  
audit engagement letter                      审计业务约定书 9>-]*7  
audit evidence                                          审计证据 ^//`Dz  
audit fee                                    审计费 \"| 7o8  
audit files                                          审计档案 d "%6S*dL  
audit findings                                     审计中发现的事项 c>b{/92%  
audit implementation stage                        审计实施阶段 oU/{<gs  
audit mark                                        审计标识 z5 g4+y,  
audit materiality                                 审计重要性 DEQ7u`6  
audit method                                     审计方法 =`OnFdI  
audit objective                                         审计目标,审计目的 V'8Rz#Gc5  
audit of financial statements                      会计报表审计,财务报表审计 5_+pgJL  
audit opinion                                     审计意见 uwc@~=;  
audit period                                      被审计期间,被审计年度 |0nt u+  
audit plan                                          审计计划 mIW /x/I  
audit planning                                    编制审计计划,制定审计计划,审计计划 ~F.kgX  
audit planning stage                                  审计计划阶段  jAxrU  
audit procedure                                审计程序 fo_*Uva_  
audit programme                               审计程序表,具体审计计划 oqa8v6yG'  
audit report                                       审计报告 `&jG8lHa  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]T;  
audit report with a qualified opinion                 有保留意见的审计报告 NRMEZ\*L  
audit report with an adverse opinion                否定意见的审计报告 :zQNnq:|  
audit report with dual dates                      双重日期审计报告 )W^$7 Em  
audit reporting stage                                 审计报告阶段 zI$'D|A  
audit responsibility                                   审计责任 fn, YH  
audit results                                      审计结果 ?#lHQT  
audit risk                                          审计风险 &l~9FE *  
audit sampling                                          审计抽样 B4eV$~<  
audit sampling techniques                         审计抽样方法,审计抽样技术 V$g!#V  
audit strategies                                  审计策略 >Q2kXwN  
audit summary                                         审计总结,审计小结 X@\ 9}*9  
audit team                                         审计小组 Vtv1{/@+c  
audit test                                    审计测试 3XIL; 5  
audit trail                                          审计轨迹 P*/ig0_fM  
audit work                                        审计工作 |e91KmiqJ  
audit working paper                                 审计工作底稿 2. f 8uq  
audited financial statement                        审计会计报表,已审计财务报表 X }Fqif4A  
Auditing Guidelines (the~)                      审计规范指南 z,g\7F[  
auditing standards                             审计准则 >rY^Un{Z  
audit-oriented working paper                          (审计)业务类工作底稿 ~Z}DN*S  
authorisation                                     授权 3oM&#a  
authorisation of transaction                       交易的授权 &*; Z(ul&9  
availability                                         可获得性 T:3}W0s,  
B %(B6eiA  
balance                                      余额;差额;平衡 4ah5}9{g  
balance sheet                                    资产负债表 ;v5Jps2^]  
bank                                                 银行 \xKhbpO~  
bank account                                    银行账户,银行户头 t[:G45].-k  
bank statement                                 银行对账单 x$) E^|A+  
barter transaction                              易货交易,以物换物交易 bO+ e?&vQ%  
basis of audit                                    审计依据 0RHjA& r3v  
basis of preparation                                (会计报表的)编制基础 )v %tyU  
book of account                               账目,账簿  g^  ))  
borrowing                                         借款,贷款,借债 /%AA\`: 6  
branch                                              分支,分支机构,分店 P,)\#([vc  
brought forward                                (账户余额等的)承上年,承上期,承上页 q>m[vvt"  
budget                                              预算 .$xTX'  
building                                      建筑物;大楼 l%# z  
business conditions                                  业务情况,经营情况 G|j8iV O  
business licence                               (企业等的)营业执照 `!C5"i8+i2  
business relation                                业务关系 BOme`0A  
Hm]\.ZEy  
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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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