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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 Bphof0{<}  
   M'!U<Y -  
审计词汇英汉对照 [}fv  dW  
   ?ByM[E$  
A <EST?.@~+  
!\ g+8>  
rLX4jT^  
ability to continue as a going concern               持续经营能力 t3+Py7qv  
acceptability                                     可接受性,可接受程度 -J^(eog[6  
acceptable level of detection risk                     检查风险的可接受水平 Jn v@.  
acceptance of engagement                       接受委托 GHmv} Z  
accepting the engagement for the first time              首次接受委托 K).n.:vYZ  
access to asset                                         对资产的接触 @'=Uq  
according to                                     根据,依据,依照 V= 1Bo~  
account balance                                账户余额 =r@vc  
account for                                       对……进行会计处理,核算;解释  H}:LQ~_2  
accounting                                        会计,会计学 qL94SW;  
accounting advisory serve                        会计咨询服务 IVW1]y  
accounting firm                                 会计师事务所 6eokCc"o  
accounting information                      会计信息,会计资料 5xOvY  
accounting period                             会计期间 xGI, Lk+  
accounting policies                                   会计政策 \8uIER5)  
accounting professional bodies                 会计职业组织,会计职业团体 vip~'  
accounting records                                   会计记录 r `eU~7  
accounting responsibility                           会计责任 3 LdQ]S  
accounting service                             会计服务 "gD-8C3  
accounting standards                                会计准则 q=lAb\i  
Accounting Standards for Business Enterprises       企业会计准则 ^#0U  ?9  
accounting system                             会计系统 HQ{JwW!m  
accounting treatment                                会计处理 =v*.p=r  
accuracy                                    准确性,精确性 +NFzSal  
additional audit procedures                      追加审计程序 ~l2aNVv;  
addressee                                         收件人,收信人 S'HnBn /  
Administration of State-owned Assets  (the~)     国有资产管理局 P<fnLQ9  
administrative laws and regulations                 行政法规 R CkaJ3  
adverse impact                                 不利影响,负面影响 7G)H.L)$m"  
adverse opinion                                反对意见 AL5Vu$V~n}  
advisory group                                  咨询组,顾问组 ;Q+xK h%  
agency fee                                        代理费,代理费用 v)_nWu  
aggregate                                          总计,合计为…… WF\)fc#;_o  
alternation of document and record                 变造文件和记录 ,y%3mR_~  
alternative audit procedures                      替代审计程序,备选审计程序 [2|kl l  
amend                                              修改,修订 1[ ]&(Pa  
amortisation                                      摊销 e]Zngt?b  
analytical capacity                             分析能力 0 &GRPu27  
analytical procedures                               分析性程序 "U \JV)N  
annual financial statements                        年度会计报表,年度财务报表 V _c @b%  
appendix                                          附录,附表 A 8 vbQ  
applicable                                         适用的 >s`J5I!  
applicable laws and regulations                 适用的法规 &x > B  
application systems                                  应用系统 s#uJ ;G  
apply consistently                              一贯地执行,一贯地实施 "HYQqNj?Z  
appropriate                                       适当的,合适的; `CeJWL5{  
征用,挪用 B:Z_9,gj-N  
appropriate authorization                          适当的授权 ?3O9eZY@  
appropriateness of audit evidence                    审计证据的适当性 t^ZV|s 1  
approval                                    批准,核准 h!m_PgRSs  
assertion                                    (会计报表上的)认定;确认 V_Wwrhua  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Tz9`uW~Mf  
asset                                                 资产,财产 vF?5].T  
asset restructuring                             资产重组 3<F  </  
assignment of duties                                 职责的划分 LOTP*Syjf  
assistant                                     助理,助理人员 =~I-]4  
associated company                                 联属公司,联营公司 S"wg2X<  
association                                        联合,结合;协会,社团 fo4.JyBk  
assumption                                       假设,假定 |+$% kJR=  
at a given date                                         在某一特定时日 S1U@UC  
attestation                                         鉴证,公证 3/#:~a9Q  
attestation service                             鉴证服务 a" H WGY  
audit adjustment                                审计调整 V)P&Zw  
audit areas                                        审计领域 RaTH\ >n  
audit conclusion                                审计结论 !`mZ0c+  
audit effectiveness                             审计效果 }$\M{# C~  
audit efficiency                                  审计效率 ;}z\i  
audit engagement letter                      审计业务约定书 ]qB:PtX  
audit evidence                                          审计证据 ` gW<M  
audit fee                                    审计费 >{ me  
audit files                                          审计档案 M_LXg%  
audit findings                                     审计中发现的事项 B>Wu;a.:L  
audit implementation stage                        审计实施阶段 ?b!F a  
audit mark                                        审计标识 ]m#5`zGK1|  
audit materiality                                 审计重要性 zS< jd~  
audit method                                     审计方法 CDi<< ,  
audit objective                                         审计目标,审计目的 uGs; }<<8  
audit of financial statements                      会计报表审计,财务报表审计 2m>-dqg  
audit opinion                                     审计意见 N0>0z]4;q  
audit period                                      被审计期间,被审计年度 \Ofw8=N-2  
audit plan                                          审计计划 T}3v(6ew4  
audit planning                                    编制审计计划,制定审计计划,审计计划 "G:<7oTa  
audit planning stage                                  审计计划阶段 it2 a  
audit procedure                                审计程序 [j4v]PE  
audit programme                               审计程序表,具体审计计划 5b/ojr7  
audit report                                       审计报告 k0Ek:MjJr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i! ~'M;S  
audit report with a qualified opinion                 有保留意见的审计报告 `Bn=?9  
audit report with an adverse opinion                否定意见的审计报告 >]=j'+]  
audit report with dual dates                      双重日期审计报告 Rte+(- iL  
audit reporting stage                                 审计报告阶段 "g+z !4b#  
audit responsibility                                   审计责任 C[WCg9Av  
audit results                                      审计结果 5( _6+'0  
audit risk                                          审计风险 8^B;1`#  
audit sampling                                          审计抽样 {RB-lfrWs  
audit sampling techniques                         审计抽样方法,审计抽样技术 7DlOW1|  
audit strategies                                  审计策略 d1joVUYE  
audit summary                                         审计总结,审计小结 L_em')  
audit team                                         审计小组 =e?$M  
audit test                                    审计测试 ' lZ.j&  
audit trail                                          审计轨迹 gh6d&ucQ^  
audit work                                        审计工作 Gs2p5nL<  
audit working paper                                 审计工作底稿 dd|W@Xp -  
audited financial statement                        审计会计报表,已审计财务报表 UhmTr[&  
Auditing Guidelines (the~)                      审计规范指南 %PJhy2  
auditing standards                             审计准则 2l5KJlfj>k  
audit-oriented working paper                          (审计)业务类工作底稿 htP|3B  
authorisation                                     授权 YRlDX:oX~  
authorisation of transaction                       交易的授权 UofTl l)  
availability                                         可获得性 j8 C8X$  
B A-CUv[pM  
balance                                      余额;差额;平衡 !G_jGc=v  
balance sheet                                    资产负债表 l.nH?kK<  
bank                                                 银行 XN,,cU  
bank account                                    银行账户,银行户头  j<"nO(  
bank statement                                 银行对账单 R.s|j=  
barter transaction                              易货交易,以物换物交易  uIMe  
basis of audit                                    审计依据 Tp<k<uKD  
basis of preparation                                (会计报表的)编制基础 6#A:}B<?  
book of account                               账目,账簿 ;7Oi!BC  
borrowing                                         借款,贷款,借债 kcB+_  
branch                                              分支,分支机构,分店 TOLl@p]lU  
brought forward                                (账户余额等的)承上年,承上期,承上页 d77r9  
budget                                              预算 Fl>]&x*~  
building                                      建筑物;大楼 T@^]i&  
business conditions                                  业务情况,经营情况 NN 0Q`r,8}  
business licence                               (企业等的)营业执照 x O7IzqY  
business relation                                业务关系 ezTZnutZ  
HI&kP+,y  
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只看该作者 1楼 发表于: 2012-04-24
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