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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 08z?i  
   snVeOe#'S  
审计词汇英汉对照 ,#.9^J  
   MC_i"P6a  
A LIh71Vg/cc  
ug?#Oa  
Lf+3nN  
ability to continue as a going concern               持续经营能力 \eCQL(_  
acceptability                                     可接受性,可接受程度  s x)x7  
acceptable level of detection risk                     检查风险的可接受水平 S~ZRqL7Z O  
acceptance of engagement                       接受委托 ogJ>`0 +J  
accepting the engagement for the first time              首次接受委托 2+C 8w%F8  
access to asset                                         对资产的接触 *40Z }1ng  
according to                                     根据,依据,依照 w/wU~~  
account balance                                账户余额 "v+%F  
account for                                       对……进行会计处理,核算;解释 !}J19]\  
accounting                                        会计,会计学 XBos ^Q  
accounting advisory serve                        会计咨询服务 oN[# C>#(  
accounting firm                                 会计师事务所 2(>=@q.1H  
accounting information                      会计信息,会计资料 H8$";T(I  
accounting period                             会计期间 IWnyqt(k  
accounting policies                                   会计政策 pJ_>^i=  
accounting professional bodies                 会计职业组织,会计职业团体 trg&^{D<  
accounting records                                   会计记录 ^"4u1  
accounting responsibility                           会计责任 *Edr\P  
accounting service                             会计服务 h<FEe~  
accounting standards                                会计准则 J:2Su1"ODh  
Accounting Standards for Business Enterprises       企业会计准则 .KxE>lJbqM  
accounting system                             会计系统 fVxRK\a\\  
accounting treatment                                会计处理 UpqDGd7M  
accuracy                                    准确性,精确性 "yPKdwP  
additional audit procedures                      追加审计程序 B:tGD@  
addressee                                         收件人,收信人 V5]:^=  
Administration of State-owned Assets  (the~)     国有资产管理局 0@2pw2{Ru  
administrative laws and regulations                 行政法规 eo'C)j# U  
adverse impact                                 不利影响,负面影响 o88Dz}a  
adverse opinion                                反对意见 ,E8~^\HV  
advisory group                                  咨询组,顾问组 i ,g<y  
agency fee                                        代理费,代理费用 0 = - D  
aggregate                                          总计,合计为…… Lz;E/a}s  
alternation of document and record                 变造文件和记录 Gq^#.o]  
alternative audit procedures                      替代审计程序,备选审计程序 2O)2#N  
amend                                              修改,修订 G+l9QaFv  
amortisation                                      摊销 D(gpF85t  
analytical capacity                             分析能力 C 6wlRvWn  
analytical procedures                               分析性程序 -cnlj  
annual financial statements                        年度会计报表,年度财务报表 OvW/{  
appendix                                          附录,附表 b}jLI_R{  
applicable                                         适用的 t+B L O<  
applicable laws and regulations                 适用的法规 .X(ocs$ }  
application systems                                  应用系统 0Z>oiBr4  
apply consistently                              一贯地执行,一贯地实施 4r>buEU  
appropriate                                       适当的,合适的; 9{5 c}bX  
征用,挪用 Mq$N ra  
appropriate authorization                          适当的授权 >zWVM1\\j  
appropriateness of audit evidence                    审计证据的适当性 X5eTj  
approval                                    批准,核准 od~`q4p1(-  
assertion                                    (会计报表上的)认定;确认 Qt syMm  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 =Pg u?WU@  
asset                                                 资产,财产 R7!^ M  
asset restructuring                             资产重组  \ l8$1p  
assignment of duties                                 职责的划分 n)rF!a  
assistant                                     助理,助理人员 5s2334G  
associated company                                 联属公司,联营公司 cP MUu9du  
association                                        联合,结合;协会,社团 AAt<{  
assumption                                       假设,假定 zVs|go>F  
at a given date                                         在某一特定时日 7w=%aW|  
attestation                                         鉴证,公证 Ig6>+Mw  
attestation service                             鉴证服务 6'N!)b^-  
audit adjustment                                审计调整 ))>)qav  
audit areas                                        审计领域 IRQ3>4hI  
audit conclusion                                审计结论 er0ClvB  
audit effectiveness                             审计效果 6">jf #pE  
audit efficiency                                  审计效率 +kTa>U<?  
audit engagement letter                      审计业务约定书 ^6 sT$set  
audit evidence                                          审计证据 6axm H~_  
audit fee                                    审计费 '((Ll  
audit files                                          审计档案 D?_#6i;DJ  
audit findings                                     审计中发现的事项 X*'-^WM6  
audit implementation stage                        审计实施阶段 R4|<Vp<U2  
audit mark                                        审计标识 ;{~F7:i  
audit materiality                                 审计重要性 {1 94u %'  
audit method                                     审计方法 uz+b  
audit objective                                         审计目标,审计目的 ;DKwv}  
audit of financial statements                      会计报表审计,财务报表审计 S Yvifgp  
audit opinion                                     审计意见 kM?p>V6  
audit period                                      被审计期间,被审计年度 3f :I<S7  
audit plan                                          审计计划 Xsc5@O!  
audit planning                                    编制审计计划,制定审计计划,审计计划 -ijQT B  
audit planning stage                                  审计计划阶段 a4}2^K  
audit procedure                                审计程序 oa?eK  
audit programme                               审计程序表,具体审计计划 HH|&$C|64  
audit report                                       审计报告 otO6<%/m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^eEj 5Rh  
audit report with a qualified opinion                 有保留意见的审计报告 "ppT<8Qi'  
audit report with an adverse opinion                否定意见的审计报告 5yQv(<~*G  
audit report with dual dates                      双重日期审计报告 VBssn]w  
audit reporting stage                                 审计报告阶段 FBcF  
audit responsibility                                   审计责任 SJ-g2aAT  
audit results                                      审计结果 Al`[Iu&  
audit risk                                          审计风险 sy` : wp  
audit sampling                                          审计抽样 TUEEwDK-  
audit sampling techniques                         审计抽样方法,审计抽样技术 <8 At =U  
audit strategies                                  审计策略 sHrpBm&O4  
audit summary                                         审计总结,审计小结 aM9St !i  
audit team                                         审计小组 va8V{q@t'  
audit test                                    审计测试 #?i#q%q  
audit trail                                          审计轨迹 6mBX{-Z[  
audit work                                        审计工作 v}]x>f  
audit working paper                                 审计工作底稿 morI'6N  
audited financial statement                        审计会计报表,已审计财务报表 d/(=q  
Auditing Guidelines (the~)                      审计规范指南 .>?["e#,  
auditing standards                             审计准则 T}[W')[s  
audit-oriented working paper                          (审计)业务类工作底稿 Rhx7eU#&  
authorisation                                     授权 *ft J(  
authorisation of transaction                       交易的授权 +c\s%Gzrh  
availability                                         可获得性 (`18W1f5W  
B KF'H|)!K  
balance                                      余额;差额;平衡 3_T'TzQ u  
balance sheet                                    资产负债表 C)z[Blt  
bank                                                 银行 %i%Xi+{3  
bank account                                    银行账户,银行户头 AEnS_Q  
bank statement                                 银行对账单 VJCh5t*  
barter transaction                              易货交易,以物换物交易 0mj=\j  
basis of audit                                    审计依据 "\BP+AF  
basis of preparation                                (会计报表的)编制基础 @\!wW-:A  
book of account                               账目,账簿 7"xd'\c@  
borrowing                                         借款,贷款,借债 #s#z@F  
branch                                              分支,分支机构,分店 ;^DUtr ;  
brought forward                                (账户余额等的)承上年,承上期,承上页 7 Nwi\#o  
budget                                              预算 &J hN&Ur  
building                                      建筑物;大楼 e|Sg?ocR  
business conditions                                  业务情况,经营情况 U&3*c+B4  
business licence                               (企业等的)营业执照 :/%Vpdd@  
business relation                                业务关系 Hs=!.tZ,  
sp** Sg)  
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只看该作者 1楼 发表于: 2012-04-24
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