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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 H#(<-)j0_  
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审计词汇英汉对照 POd/+e9d  
   Eu<r$6Q0}o  
A Bq}x9C&<  
F+aQ $pQ  
wyQb5n2`;~  
ability to continue as a going concern               持续经营能力 &r_uQbx  
acceptability                                     可接受性,可接受程度 kn  Hv?#  
acceptable level of detection risk                     检查风险的可接受水平 lgD]{\O$ip  
acceptance of engagement                       接受委托 ej[Su  
accepting the engagement for the first time              首次接受委托 3VO:+mT  
access to asset                                         对资产的接触 AlX3Wv }  
according to                                     根据,依据,依照 L]-w;ll-  
account balance                                账户余额 @p!Q1-]=  
account for                                       对……进行会计处理,核算;解释 Go8F5a@j  
accounting                                        会计,会计学 mb1IQ &  
accounting advisory serve                        会计咨询服务 >)Dhi+D  
accounting firm                                 会计师事务所 y:so L:(F  
accounting information                      会计信息,会计资料 Da,Tav%b  
accounting period                             会计期间 Lo` F  
accounting policies                                   会计政策 zG% |0  
accounting professional bodies                 会计职业组织,会计职业团体 rxE&fjW  
accounting records                                   会计记录 h7W}OF_=y  
accounting responsibility                           会计责任 G}Z4g  
accounting service                             会计服务 z^`]7 i  
accounting standards                                会计准则 ~ =.CTm]vf  
Accounting Standards for Business Enterprises       企业会计准则 &?<AwtNN  
accounting system                             会计系统 0X"\ a'M_  
accounting treatment                                会计处理 ;93KG4a  
accuracy                                    准确性,精确性 >4)g4~'n!  
additional audit procedures                      追加审计程序 $Z6D:" K  
addressee                                         收件人,收信人 i\x~iP&F$  
Administration of State-owned Assets  (the~)     国有资产管理局 19I:%$U3  
administrative laws and regulations                 行政法规 Y3o Mh,  
adverse impact                                 不利影响,负面影响 7'.s7& '7  
adverse opinion                                反对意见 &9P<qU^N)  
advisory group                                  咨询组,顾问组 AzjMv6N   
agency fee                                        代理费,代理费用 uWc:jP  
aggregate                                          总计,合计为…… @PXXt#   
alternation of document and record                 变造文件和记录 ]N}]d +^6  
alternative audit procedures                      替代审计程序,备选审计程序 YmDn+VIg  
amend                                              修改,修订 K` (#K#n  
amortisation                                      摊销 %zljH"F  
analytical capacity                             分析能力 'lQYJ0  
analytical procedures                               分析性程序 Lk nVqZ|k  
annual financial statements                        年度会计报表,年度财务报表 *zQOJsg"e  
appendix                                          附录,附表 ,)$Wm-  
applicable                                         适用的 el*9 Ih  
applicable laws and regulations                 适用的法规 0xP:9rm  
application systems                                  应用系统 wZ>Y<0,  
apply consistently                              一贯地执行,一贯地实施 a <p %hY3  
appropriate                                       适当的,合适的; Phlk1*1n  
征用,挪用 p7[(z  
appropriate authorization                          适当的授权 .<w)Bmh  
appropriateness of audit evidence                    审计证据的适当性 `o-*Tr  
approval                                    批准,核准 2PBepgQyPU  
assertion                                    (会计报表上的)认定;确认 / 0\QL+^!  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 aL)$b  
asset                                                 资产,财产 6ZgNHARS  
asset restructuring                             资产重组 B9W/bJ6%  
assignment of duties                                 职责的划分 U.Hdbmix  
assistant                                     助理,助理人员 _3&/(B%H  
associated company                                 联属公司,联营公司 t aV|YP$  
association                                        联合,结合;协会,社团 ?!m m a\W  
assumption                                       假设,假定 K+> V|zKuk  
at a given date                                         在某一特定时日 LUul7y'"  
attestation                                         鉴证,公证 !E0fGh  
attestation service                             鉴证服务 cG(0q[  
audit adjustment                                审计调整 x!+Z{x   
audit areas                                        审计领域 s01$fFJgO  
audit conclusion                                审计结论 )0F^NU  
audit effectiveness                             审计效果  2}!R T  
audit efficiency                                  审计效率 6o(lObfo  
audit engagement letter                      审计业务约定书 4k*qVOBa6R  
audit evidence                                          审计证据 -x?Hj/  
audit fee                                    审计费 S)Mby  
audit files                                          审计档案 6vWii)O.D  
audit findings                                     审计中发现的事项 \7DCwu[0M  
audit implementation stage                        审计实施阶段 y4r2}8fi  
audit mark                                        审计标识 [oJ& J>U'  
audit materiality                                 审计重要性 B[7A  
audit method                                     审计方法 @?M; 'xMbB  
audit objective                                         审计目标,审计目的 `&,_xUA  
audit of financial statements                      会计报表审计,财务报表审计 `\e'K56W6  
audit opinion                                     审计意见 *vD/(&pQ1:  
audit period                                      被审计期间,被审计年度 dcP88!#5-  
audit plan                                          审计计划 ]!-R<[b 6  
audit planning                                    编制审计计划,制定审计计划,审计计划 #:I^&~:  
audit planning stage                                  审计计划阶段 oVreP  
audit procedure                                审计程序 .S(^roM;+  
audit programme                               审计程序表,具体审计计划 $~ VcQ  
audit report                                       审计报告 D:6N9POB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M;PlSb  
audit report with a qualified opinion                 有保留意见的审计报告 6Ok,_ !  
audit report with an adverse opinion                否定意见的审计报告 4V>vg2 d  
audit report with dual dates                      双重日期审计报告 ^T+<!k  
audit reporting stage                                 审计报告阶段 WS5"!vz   
audit responsibility                                   审计责任 _- (z@  
audit results                                      审计结果 'N|2vbi<  
audit risk                                          审计风险 (E IRz>  
audit sampling                                          审计抽样 d4V 2[TX  
audit sampling techniques                         审计抽样方法,审计抽样技术 flPZlL  
audit strategies                                  审计策略 rr>IKyI'  
audit summary                                         审计总结,审计小结 Iw*C*%}[Z  
audit team                                         审计小组 CP@o,v-  
audit test                                    审计测试 Cl{{H]QngX  
audit trail                                          审计轨迹 -$b?rt]h1g  
audit work                                        审计工作 wNbTM.@  
audit working paper                                 审计工作底稿 VrudR#q  
audited financial statement                        审计会计报表,已审计财务报表 iPz1eUj  
Auditing Guidelines (the~)                      审计规范指南 ym[+Rw  
auditing standards                             审计准则 O2$!'!hz  
audit-oriented working paper                          (审计)业务类工作底稿 j}"]s/= 6  
authorisation                                     授权 [(!Q-8  
authorisation of transaction                       交易的授权 <w;D$l}u  
availability                                         可获得性 Lq%[A*`^  
B ?'T"?b<  
balance                                      余额;差额;平衡 uH= Gt^_  
balance sheet                                    资产负债表 H]U "+52h  
bank                                                 银行 @H3|u`6V  
bank account                                    银行账户,银行户头 2,+@# q  
bank statement                                 银行对账单 0NVG"-Q  
barter transaction                              易货交易,以物换物交易 ~xP Szf  
basis of audit                                    审计依据 YdPlN];[  
basis of preparation                                (会计报表的)编制基础 ^NcTWbs-T  
book of account                               账目,账簿 s!bHS_\e|  
borrowing                                         借款,贷款,借债 ?Z5$0-g'hU  
branch                                              分支,分支机构,分店 DCz\T wzU  
brought forward                                (账户余额等的)承上年,承上期,承上页 $B*qNYpPy.  
budget                                              预算 EWSr@}2j .  
building                                      建筑物;大楼 Lax9 "xI  
business conditions                                  业务情况,经营情况 nIG[{gGX  
business licence                               (企业等的)营业执照 gq=0L:  
business relation                                业务关系 9]"\"ka3>  
)0'Y et}  
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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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