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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 r ={c,i  
   [.se|]t7X  
审计词汇英汉对照 ]aP= Ks%  
   <+MyZM(z>  
A 4iA Z+l5&  
&Z(K6U#.  
qm/Q65>E  
ability to continue as a going concern               持续经营能力 ZkL8e  
acceptability                                     可接受性,可接受程度 gE#>RM5D  
acceptable level of detection risk                     检查风险的可接受水平 ,.eWQK~  
acceptance of engagement                       接受委托 vgY3L  
accepting the engagement for the first time              首次接受委托 3LDS Z1f  
access to asset                                         对资产的接触 {3;AwhN0H  
according to                                     根据,依据,依照 `&\Q +W  
account balance                                账户余额 T134ZXqqz  
account for                                       对……进行会计处理,核算;解释 8fA_p}wp  
accounting                                        会计,会计学 8n1'x;  
accounting advisory serve                        会计咨询服务 |*Z$E$k:  
accounting firm                                 会计师事务所 R_M?dEtE>  
accounting information                      会计信息,会计资料 UOQEk22  
accounting period                             会计期间 ;iDPn2?6?x  
accounting policies                                   会计政策 ~l;[@jsw F  
accounting professional bodies                 会计职业组织,会计职业团体 R$;n)_H  
accounting records                                   会计记录 YK|bXSA[  
accounting responsibility                           会计责任 ^u 3V E  
accounting service                             会计服务 G\|,5HED  
accounting standards                                会计准则 *s@Qtgu  
Accounting Standards for Business Enterprises       企业会计准则 @lJzr3}WZ  
accounting system                             会计系统 8r3A~  
accounting treatment                                会计处理 j+>J,axU!  
accuracy                                    准确性,精确性 +P.+_7+:  
additional audit procedures                      追加审计程序  hi g2  
addressee                                         收件人,收信人 xsWur(>]  
Administration of State-owned Assets  (the~)     国有资产管理局 Y*mbjyt[?X  
administrative laws and regulations                 行政法规 A?Bif;  
adverse impact                                 不利影响,负面影响 f~ }H  
adverse opinion                                反对意见  XL7h}  
advisory group                                  咨询组,顾问组 =zwOq(Bh W  
agency fee                                        代理费,代理费用 xf|mlHS+  
aggregate                                          总计,合计为…… wAnb Di{W  
alternation of document and record                 变造文件和记录 =8U&[F  
alternative audit procedures                      替代审计程序,备选审计程序 C8F7bG8c  
amend                                              修改,修订 kdGT{2u  
amortisation                                      摊销 s -dLZ.9F  
analytical capacity                             分析能力 }9nDo*A"}  
analytical procedures                               分析性程序 qzb<J=FAU  
annual financial statements                        年度会计报表,年度财务报表 @&[T _l  
appendix                                          附录,附表 0uBl>A7qhn  
applicable                                         适用的 Tw +  
applicable laws and regulations                 适用的法规 Nk {XdrY  
application systems                                  应用系统 Ef<b~E@  
apply consistently                              一贯地执行,一贯地实施 lJ@][;  
appropriate                                       适当的,合适的; O%r;5kP  
征用,挪用 DY[$"8Kxcp  
appropriate authorization                          适当的授权 Nj(" |`9"  
appropriateness of audit evidence                    审计证据的适当性 y8fsveX  
approval                                    批准,核准 sXNb}gJ  
assertion                                    (会计报表上的)认定;确认 ,t1abp{A  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ~o n(3|$  
asset                                                 资产,财产 g2unV[()_  
asset restructuring                             资产重组 !UFfsNiXZ  
assignment of duties                                 职责的划分 x W92ch+t  
assistant                                     助理,助理人员 Rp$}YN  
associated company                                 联属公司,联营公司 (Vo>e =q  
association                                        联合,结合;协会,社团 D%JlbH8  
assumption                                       假设,假定 52o x`t|  
at a given date                                         在某一特定时日 ;E'"Ks[GH  
attestation                                         鉴证,公证 &w=3 ^  
attestation service                             鉴证服务 >0l"P"]  
audit adjustment                                审计调整 Q X%&~  
audit areas                                        审计领域 4b:s<$TZ  
audit conclusion                                审计结论 NH3cq  
audit effectiveness                             审计效果 7 [g/TB  
audit efficiency                                  审计效率 r-h#{==*c  
audit engagement letter                      审计业务约定书 xU%w=0z <  
audit evidence                                          审计证据 u[{tb  
audit fee                                    审计费 ZY:[ekm%4Z  
audit files                                          审计档案 JMTvSXr  
audit findings                                     审计中发现的事项 )#LpCM,a  
audit implementation stage                        审计实施阶段 ]THPSw_y 8  
audit mark                                        审计标识 fHZTXvxoL  
audit materiality                                 审计重要性 s`#(   
audit method                                     审计方法 t=xOQ 8  
audit objective                                         审计目标,审计目的 F]9nB3:W  
audit of financial statements                      会计报表审计,财务报表审计 ^Idle*+  
audit opinion                                     审计意见 Vx @|O%  
audit period                                      被审计期间,被审计年度 {W##^L~  
audit plan                                          审计计划 1 E22R  
audit planning                                    编制审计计划,制定审计计划,审计计划 }MlwC;ot  
audit planning stage                                  审计计划阶段 ]D,MiDph  
audit procedure                                审计程序 Ux +Q  
audit programme                               审计程序表,具体审计计划 o- o'z'9  
audit report                                       审计报告 lSH6>0#B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _!|/ ;Nk  
audit report with a qualified opinion                 有保留意见的审计报告 'TA UE{{  
audit report with an adverse opinion                否定意见的审计报告 ?-Vjha@BO  
audit report with dual dates                      双重日期审计报告 _sb p6ZO_  
audit reporting stage                                 审计报告阶段 "]\+?  
audit responsibility                                   审计责任 oHs2L-G  
audit results                                      审计结果 JH8zF{?  
audit risk                                          审计风险 mXXt'_"  
audit sampling                                          审计抽样 E_zIg+(+  
audit sampling techniques                         审计抽样方法,审计抽样技术 san,|yrMn  
audit strategies                                  审计策略 Ye.r%i &  
audit summary                                         审计总结,审计小结 Iuh/I +[7  
audit team                                         审计小组 `l*;t`h  
audit test                                    审计测试 <r3J0)r}  
audit trail                                          审计轨迹 Q~Z=(rP20  
audit work                                        审计工作 z.}[m,oTF  
audit working paper                                 审计工作底稿 ~.!c~ fke  
audited financial statement                        审计会计报表,已审计财务报表 (#;`"Yu  
Auditing Guidelines (the~)                      审计规范指南 ox ;  
auditing standards                             审计准则 5 QO34t2  
audit-oriented working paper                          (审计)业务类工作底稿 K5"#~\D  
authorisation                                     授权 WAn'kA  
authorisation of transaction                       交易的授权 >,DbNmi  
availability                                         可获得性 ?)\a_ Tn  
B ]f1 {n  
balance                                      余额;差额;平衡 ?h1H.s2X  
balance sheet                                    资产负债表 7-BvFEM;  
bank                                                 银行 r$wxk 4%Rz  
bank account                                    银行账户,银行户头 qL94SW;  
bank statement                                 银行对账单 sUYxT>R  
barter transaction                              易货交易,以物换物交易 ~0b O}   
basis of audit                                    审计依据 $2%f 8&  
basis of preparation                                (会计报表的)编制基础 o`.R!wm:W  
book of account                               账目,账簿 <`0h|m'U  
borrowing                                         借款,贷款,借债 l (3bW1{n  
branch                                              分支,分支机构,分店 d,by / .2  
brought forward                                (账户余额等的)承上年,承上期,承上页 |$7vI&m  
budget                                              预算 r4,VTy2Qe  
building                                      建筑物;大楼 Xo*DvD  
business conditions                                  业务情况,经营情况 PpsIhMq@  
business licence                               (企业等的)营业执照 qn,O40 /]  
business relation                                业务关系 %4W$Lq}  
vO;I(^Q  
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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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