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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 ~FM5]<X)  
   +X0?bVT  
审计词汇英汉对照 zrG&p Z  
   a! P?RbW  
A k| nv[xY0  
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}ruBbeQ  
ability to continue as a going concern               持续经营能力 V\WqA8  
acceptability                                     可接受性,可接受程度 W[: n*h  
acceptable level of detection risk                     检查风险的可接受水平 PSNrY e  
acceptance of engagement                       接受委托 aDTNr/I  
accepting the engagement for the first time              首次接受委托 /WB^h6qg  
access to asset                                         对资产的接触 Ylll4w62N  
according to                                     根据,依据,依照 W :jC2,s!m  
account balance                                账户余额 9dr\=e6) C  
account for                                       对……进行会计处理,核算;解释 .T/\5_Bx  
accounting                                        会计,会计学 `$7j:<c=  
accounting advisory serve                        会计咨询服务 '$PiyM|V  
accounting firm                                 会计师事务所 [L"(flY(E  
accounting information                      会计信息,会计资料 -Yy,L%E]F:  
accounting period                             会计期间 @%fNB,H`  
accounting policies                                   会计政策 |28z4.  
accounting professional bodies                 会计职业组织,会计职业团体 vz*QzVk1  
accounting records                                   会计记录 [F/>pL5U$  
accounting responsibility                           会计责任 )&<BQIv9/  
accounting service                             会计服务 JV Fn=Mw  
accounting standards                                会计准则 m49 GCo k+  
Accounting Standards for Business Enterprises       企业会计准则 P|_>M SO1'  
accounting system                             会计系统 dmW0SK   
accounting treatment                                会计处理 :a R&t#<"E  
accuracy                                    准确性,精确性 r%JJ5Al.S  
additional audit procedures                      追加审计程序 e-ILUzT  
addressee                                         收件人,收信人 S v$% -x^t  
Administration of State-owned Assets  (the~)     国有资产管理局 3VbMW,_&"  
administrative laws and regulations                 行政法规 fn(KmuNA  
adverse impact                                 不利影响,负面影响 x-+Hy\^@|  
adverse opinion                                反对意见 g>A*kY  
advisory group                                  咨询组,顾问组 p@y?xZS  
agency fee                                        代理费,代理费用 <V#9a83JP  
aggregate                                          总计,合计为…… Dx/BxqG6}_  
alternation of document and record                 变造文件和记录 7 /w)^&8  
alternative audit procedures                      替代审计程序,备选审计程序 )"2)r{7:  
amend                                              修改,修订 0~Z >}(  
amortisation                                      摊销 iF?4G^  
analytical capacity                             分析能力 J1T_wA_  
analytical procedures                               分析性程序 D$+9`  
annual financial statements                        年度会计报表,年度财务报表 ] hGU.C"(  
appendix                                          附录,附表 $+!/=8R)  
applicable                                         适用的 !jGe_xB}~  
applicable laws and regulations                 适用的法规 +*]"Yo~]}  
application systems                                  应用系统 Ly0^ L-~|  
apply consistently                              一贯地执行,一贯地实施 V)72]p  
appropriate                                       适当的,合适的; Cb5;l~}L  
征用,挪用 F$y3oX  
appropriate authorization                          适当的授权 Pk!RgoWF  
appropriateness of audit evidence                    审计证据的适当性 DpH+lpC  
approval                                    批准,核准 //n$#c _}u  
assertion                                    (会计报表上的)认定;确认 OaY.T  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 w5w,jD[  
asset                                                 资产,财产 kHygif !I4  
asset restructuring                             资产重组 )-%3;e<w  
assignment of duties                                 职责的划分 8i /5L=a"`  
assistant                                     助理,助理人员 sygxV  
associated company                                 联属公司,联营公司 ]KdSwIbi  
association                                        联合,结合;协会,社团 %wWJVq}jx  
assumption                                       假设,假定 @&p:J0hbp  
at a given date                                         在某一特定时日 byoP1F%  
attestation                                         鉴证,公证 y_boJ  
attestation service                             鉴证服务 kVR_?ch{  
audit adjustment                                审计调整 Ybo:2e  
audit areas                                        审计领域 7yM=$"'d  
audit conclusion                                审计结论 o{7wPwQ;*  
audit effectiveness                             审计效果 u0 myB/`  
audit efficiency                                  审计效率 q#B=PZ'NA  
audit engagement letter                      审计业务约定书 viB'ul7o  
audit evidence                                          审计证据 f 1s3pr??  
audit fee                                    审计费 jYDpJ##Zb  
audit files                                          审计档案 OGW,[k= 2{  
audit findings                                     审计中发现的事项 DSjEoWj   
audit implementation stage                        审计实施阶段 4&%0%  
audit mark                                        审计标识 OSreS5bg  
audit materiality                                 审计重要性 Z OJ<^t}  
audit method                                     审计方法 @h7)M:l  
audit objective                                         审计目标,审计目的 M3 MB{cA2  
audit of financial statements                      会计报表审计,财务报表审计 q@k/"ee*?  
audit opinion                                     审计意见 '. 5&Z  
audit period                                      被审计期间,被审计年度 uH*moVw@5  
audit plan                                          审计计划 \#Md3!MG  
audit planning                                    编制审计计划,制定审计计划,审计计划 m31l[e  
audit planning stage                                  审计计划阶段 QS7<7+  
audit procedure                                审计程序 FM$$0}X  
audit programme                               审计程序表,具体审计计划 ?='2@@8;  
audit report                                       审计报告 !r\u,l^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b y07l5  
audit report with a qualified opinion                 有保留意见的审计报告 #gW"k;7P  
audit report with an adverse opinion                否定意见的审计报告 eXKpum~  
audit report with dual dates                      双重日期审计报告 c8z6-6`i0  
audit reporting stage                                 审计报告阶段 ^UU@7cSi|G  
audit responsibility                                   审计责任 jW]Q-  
audit results                                      审计结果 tofX.oi+C$  
audit risk                                          审计风险 XZ%3PMq  
audit sampling                                          审计抽样 3yGo{uW  
audit sampling techniques                         审计抽样方法,审计抽样技术 EzII!0 F  
audit strategies                                  审计策略 U{1%ldOJ%  
audit summary                                         审计总结,审计小结 X1DE   
audit team                                         审计小组 5@QJ+@j|  
audit test                                    审计测试 ^mH:8_=(.  
audit trail                                          审计轨迹 ^wass_8  
audit work                                        审计工作 BD.&K_AW  
audit working paper                                 审计工作底稿 gXJtk;  
audited financial statement                        审计会计报表,已审计财务报表 HxUJ 0Q  
Auditing Guidelines (the~)                      审计规范指南 -@7?N6~qZx  
auditing standards                             审计准则 ?+)>JvWDz  
audit-oriented working paper                          (审计)业务类工作底稿 ^VI\:<\{  
authorisation                                     授权 c,>y1%V*S{  
authorisation of transaction                       交易的授权 K;8{qQ*  
availability                                         可获得性 79&=MTM  
B zv .#9^/y  
balance                                      余额;差额;平衡 c r,fyAvX  
balance sheet                                    资产负债表 +{~ cX] |  
bank                                                 银行 Vh?5  
bank account                                    银行账户,银行户头 tJe5`L  
bank statement                                 银行对账单 tt&#4Z  
barter transaction                              易货交易,以物换物交易 )7c/i+FsC  
basis of audit                                    审计依据 ^O0trM>h-  
basis of preparation                                (会计报表的)编制基础 6;C2^J@  
book of account                               账目,账簿 z`H|]${X  
borrowing                                         借款,贷款,借债 vzX%x ul  
branch                                              分支,分支机构,分店 h 8<s(WR  
brought forward                                (账户余额等的)承上年,承上期,承上页 J,G/L!Bp  
budget                                              预算 hKVb#|$  
building                                      建筑物;大楼 jXPf}{^  
business conditions                                  业务情况,经营情况 D`'h8:\  
business licence                               (企业等的)营业执照 nt:ZO,C:R  
business relation                                业务关系 \B4f5 L8k  
3>>Ca;>$  
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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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