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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 8i#  
   3S0.sU~_U  
审计词汇英汉对照 I"07x'Ahq3  
   2Je $SE8  
A _pvB$&  
A6N6e\*  
U v2.Jo/Q  
ability to continue as a going concern               持续经营能力 > H!sD\b  
acceptability                                     可接受性,可接受程度 ;H_/o+  
acceptable level of detection risk                     检查风险的可接受水平 CRb8WD6.  
acceptance of engagement                       接受委托  < $~lFV  
accepting the engagement for the first time              首次接受委托 AjC:E+g  
access to asset                                         对资产的接触 3nq?Y8yac  
according to                                     根据,依据,依照 4CNrIF@  
account balance                                账户余额 g{8RPw]  
account for                                       对……进行会计处理,核算;解释 SepjF  
accounting                                        会计,会计学 oaY_6  
accounting advisory serve                        会计咨询服务 NB-dlv1  
accounting firm                                 会计师事务所 z;c>Q\Q  
accounting information                      会计信息,会计资料 m|a9T#B(  
accounting period                             会计期间 XH%L]  
accounting policies                                   会计政策 (o^tmH*  
accounting professional bodies                 会计职业组织,会计职业团体 ~wvt:E,f C  
accounting records                                   会计记录 DD| 0?i  
accounting responsibility                           会计责任 a~$XD(w^  
accounting service                             会计服务 D JP6Z  
accounting standards                                会计准则 ,T/Gv;wa2  
Accounting Standards for Business Enterprises       企业会计准则 I= mz^c{  
accounting system                             会计系统 h [TwaR  
accounting treatment                                会计处理 Wh[QR-7Ew  
accuracy                                    准确性,精确性 YB#fAU  
additional audit procedures                      追加审计程序 p~pD`'%  
addressee                                         收件人,收信人 [);oj<  
Administration of State-owned Assets  (the~)     国有资产管理局 !NXjax\r  
administrative laws and regulations                 行政法规 VF%QM;I[Rc  
adverse impact                                 不利影响,负面影响 L kt4F  
adverse opinion                                反对意见 cG|fau<G  
advisory group                                  咨询组,顾问组 @= -(H<0  
agency fee                                        代理费,代理费用 ,/;Ae w;  
aggregate                                          总计,合计为…… wq)*bIv  
alternation of document and record                 变造文件和记录 =~D? K9o  
alternative audit procedures                      替代审计程序,备选审计程序 E C?}iP  
amend                                              修改,修订 =Tj{)=^/#  
amortisation                                      摊销 }K{1Bm@S  
analytical capacity                             分析能力 :6n#y-9^1  
analytical procedures                               分析性程序 3]Z1kB  
annual financial statements                        年度会计报表,年度财务报表 k(gbUlCc  
appendix                                          附录,附表 5ut| eD`3  
applicable                                         适用的 J2mHPV A3  
applicable laws and regulations                 适用的法规 xL}i9ozZ  
application systems                                  应用系统 %xt9k9=vZ  
apply consistently                              一贯地执行,一贯地实施 > I2rj2M#  
appropriate                                       适当的,合适的; Y]z :^D  
征用,挪用 wi(Y=?=  
appropriate authorization                          适当的授权 h\s/rZg=r  
appropriateness of audit evidence                    审计证据的适当性 j\2Qe %d  
approval                                    批准,核准 CSM"Kz`  
assertion                                    (会计报表上的)认定;确认 "J VIkC  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 !3Q0Ahf  
asset                                                 资产,财产 mH o#"tc  
asset restructuring                             资产重组 inh0p ^  
assignment of duties                                 职责的划分 }:Z.g  
assistant                                     助理,助理人员 Y(Q 0m|3P  
associated company                                 联属公司,联营公司 L2}\Ah"[  
association                                        联合,结合;协会,社团 -Q WvB  
assumption                                       假设,假定 P/%7kD@5;  
at a given date                                         在某一特定时日 i8iT}^  
attestation                                         鉴证,公证 {)YbksrJ{  
attestation service                             鉴证服务 ^T=9j.e'ja  
audit adjustment                                审计调整 f|[7LIdh-  
audit areas                                        审计领域 j=WxtMS  
audit conclusion                                审计结论 qmS9*me {  
audit effectiveness                             审计效果 %( CC  
audit efficiency                                  审计效率 |v&)O)Jg  
audit engagement letter                      审计业务约定书 ?N#I2jxaD  
audit evidence                                          审计证据 dwOfEYC  
audit fee                                    审计费 m`yvZ4K!  
audit files                                          审计档案 3CCs_AO  
audit findings                                     审计中发现的事项 |9* Rnm_  
audit implementation stage                        审计实施阶段 0~|0D#klB  
audit mark                                        审计标识 2)}n"ibbT  
audit materiality                                 审计重要性 jqUVERbc  
audit method                                     审计方法 c_/BS n  
audit objective                                         审计目标,审计目的 -&+:7t  
audit of financial statements                      会计报表审计,财务报表审计 >xWS>  
audit opinion                                     审计意见 73Dxf -  
audit period                                      被审计期间,被审计年度 ,Py\Cp=Dw  
audit plan                                          审计计划 ak(s@@ k  
audit planning                                    编制审计计划,制定审计计划,审计计划 @0+\:F  
audit planning stage                                  审计计划阶段 =RoE=) 1&-  
audit procedure                                审计程序 7e_4sxg'(3  
audit programme                               审计程序表,具体审计计划 26V6Y2X  
audit report                                       审计报告 l*CulVX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |J $A%27  
audit report with a qualified opinion                 有保留意见的审计报告 ~q>jXi  
audit report with an adverse opinion                否定意见的审计报告 LjKxznn o  
audit report with dual dates                      双重日期审计报告 TWP@\ BQ  
audit reporting stage                                 审计报告阶段 UZdnsG7  
audit responsibility                                   审计责任 wL;OQhI  
audit results                                      审计结果 w,%"+ tY_  
audit risk                                          审计风险 /b+~BvTh  
audit sampling                                          审计抽样 c`E>7Hjr-  
audit sampling techniques                         审计抽样方法,审计抽样技术 5'!fi]Z  
audit strategies                                  审计策略 &3vm @  
audit summary                                         审计总结,审计小结 9z,sn#-t  
audit team                                         审计小组 ,&[o:jTk  
audit test                                    审计测试  \XDiw~0  
audit trail                                          审计轨迹 kZ9Gl!g  
audit work                                        审计工作 B`SX3,3  
audit working paper                                 审计工作底稿 #2=l\y -#  
audited financial statement                        审计会计报表,已审计财务报表 +y| B"}x  
Auditing Guidelines (the~)                      审计规范指南 oodA&0{)d  
auditing standards                             审计准则 ~d*Q{v~3  
audit-oriented working paper                          (审计)业务类工作底稿 rwWOhD)RU  
authorisation                                     授权 =?]`Xo,v~  
authorisation of transaction                       交易的授权 7F`\Gz_2  
availability                                         可获得性 #  X (2  
B vfSPgUB)  
balance                                      余额;差额;平衡 mnTF40l  
balance sheet                                    资产负债表  ^B"LT>.[  
bank                                                 银行 (Mv~0ShakO  
bank account                                    银行账户,银行户头 f6r!3y  
bank statement                                 银行对账单 T;u;r@R/  
barter transaction                              易货交易,以物换物交易 s}zR@ !`  
basis of audit                                    审计依据 Y3@+aA  
basis of preparation                                (会计报表的)编制基础 h;=~%2Y  
book of account                               账目,账簿 0f4 y"9m  
borrowing                                         借款,贷款,借债 b+Q{Z*  
branch                                              分支,分支机构,分店 3MQHoxX  
brought forward                                (账户余额等的)承上年,承上期,承上页 g? vz\_  
budget                                              预算 ,Uh^e]pC  
building                                      建筑物;大楼 <?41-p-;  
business conditions                                  业务情况,经营情况 nJ2B*(S'v.  
business licence                               (企业等的)营业执照 le:}M M  
business relation                                业务关系 (N/u@M  
S @[]znH  
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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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