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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 ,.>9$(s  
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审计词汇英汉对照 4^l9d  
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ability to continue as a going concern               持续经营能力 w|s2f`!  
acceptability                                     可接受性,可接受程度 : #CWiq("%  
acceptable level of detection risk                     检查风险的可接受水平 xw 43P.  
acceptance of engagement                       接受委托 f(D'qV T{  
accepting the engagement for the first time              首次接受委托 E OXkMr  
access to asset                                         对资产的接触 S3 Gr}N  
according to                                     根据,依据,依照 v7wyQx+Q  
account balance                                账户余额 (4/"uj5  
account for                                       对……进行会计处理,核算;解释 ocZ}RI#Q  
accounting                                        会计,会计学 M?" 4 {  
accounting advisory serve                        会计咨询服务 ~rdS#f&R2  
accounting firm                                 会计师事务所 B?=R= p  
accounting information                      会计信息,会计资料 !~~KM?g  
accounting period                             会计期间 bHnKtaK4c  
accounting policies                                   会计政策 %"A8Af**I  
accounting professional bodies                 会计职业组织,会计职业团体 DX>LB$dy?  
accounting records                                   会计记录 p7;K] AW  
accounting responsibility                           会计责任 D5P-$1KPt  
accounting service                             会计服务 mnK<5KLg1  
accounting standards                                会计准则 )LFbz#;Y  
Accounting Standards for Business Enterprises       企业会计准则 yV:8>9wE8  
accounting system                             会计系统 K?' m#}]  
accounting treatment                                会计处理 HJ 7A/XW  
accuracy                                    准确性,精确性 #&Tm%CvB  
additional audit procedures                      追加审计程序 1n^N`lD8]6  
addressee                                         收件人,收信人 mB_?N $K  
Administration of State-owned Assets  (the~)     国有资产管理局 7CH&n 4v  
administrative laws and regulations                 行政法规 K $-  *  
adverse impact                                 不利影响,负面影响 [#uhMn^  
adverse opinion                                反对意见 s_NY#MPz[  
advisory group                                  咨询组,顾问组 -^m?%_<50l  
agency fee                                        代理费,代理费用 HZRFE[ 9nb  
aggregate                                          总计,合计为…… |> STb\  
alternation of document and record                 变造文件和记录 O~V^]   
alternative audit procedures                      替代审计程序,备选审计程序 =M;F&;\8  
amend                                              修改,修订 F8-GnT xa  
amortisation                                      摊销 F,~BhKkbV  
analytical capacity                             分析能力 XYWyxx5`  
analytical procedures                               分析性程序 B1 }-   
annual financial statements                        年度会计报表,年度财务报表 uK"  T~  
appendix                                          附录,附表 giNXX jl  
applicable                                         适用的 k37?No T  
applicable laws and regulations                 适用的法规 TF :'6#p  
application systems                                  应用系统 FJtmRPP[r  
apply consistently                              一贯地执行,一贯地实施 e7;7TrB.  
appropriate                                       适当的,合适的; @`L ;_S+  
征用,挪用 #wIWh^^ Zy  
appropriate authorization                          适当的授权 8)9-*Bzj   
appropriateness of audit evidence                    审计证据的适当性 P-4$Qksx  
approval                                    批准,核准 $lT8M-yK\  
assertion                                    (会计报表上的)认定;确认 md+pS"8o;  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 -fA=&$V  
asset                                                 资产,财产 90W= v*  
asset restructuring                             资产重组 zb9G&'7  
assignment of duties                                 职责的划分 5`p9Xo>)yW  
assistant                                     助理,助理人员 i-v: %  
associated company                                 联属公司,联营公司 =|E "  
association                                        联合,结合;协会,社团 GbQi3%  
assumption                                       假设,假定 L'{W|Xb+  
at a given date                                         在某一特定时日 C5dM`_3L  
attestation                                         鉴证,公证 68u?}8}  
attestation service                             鉴证服务 X|{ Tljn  
audit adjustment                                审计调整 ~#)hqU'  
audit areas                                        审计领域 b:F;6X0~Hl  
audit conclusion                                审计结论 Li5&^RAo|J  
audit effectiveness                             审计效果 WBWW7HK  
audit efficiency                                  审计效率 VNWB$mM.2  
audit engagement letter                      审计业务约定书 rq3f/_#L!O  
audit evidence                                          审计证据 `YqtI/-w  
audit fee                                    审计费 wx3_?8z/O  
audit files                                          审计档案 3Sfd|0^  
audit findings                                     审计中发现的事项 o @L0ET  
audit implementation stage                        审计实施阶段 akyMW7'3V<  
audit mark                                        审计标识 ASbI c"S6  
audit materiality                                 审计重要性 3!p`5hJd  
audit method                                     审计方法 Q")Xg:  
audit objective                                         审计目标,审计目的 :%sBY0 yF  
audit of financial statements                      会计报表审计,财务报表审计 L&kCI`Tb  
audit opinion                                     审计意见 Vhv' Z\  
audit period                                      被审计期间,被审计年度 gDU!dT  
audit plan                                          审计计划 fVn4=d6X  
audit planning                                    编制审计计划,制定审计计划,审计计划 p($vM^_<"  
audit planning stage                                  审计计划阶段 c_vGr55  
audit procedure                                审计程序 7!AyLw  
audit programme                               审计程序表,具体审计计划 aDRcVA$*  
audit report                                       审计报告 mh}D[K=~%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8HKv_vl  
audit report with a qualified opinion                 有保留意见的审计报告 P'8RaO&d  
audit report with an adverse opinion                否定意见的审计报告 >} 2C,8N  
audit report with dual dates                      双重日期审计报告  =Iop  
audit reporting stage                                 审计报告阶段 t~ {O)tt  
audit responsibility                                   审计责任 =OO4C  
audit results                                      审计结果 Am*IC?@tq  
audit risk                                          审计风险 jaEe$2F2  
audit sampling                                          审计抽样 LnE/62){N  
audit sampling techniques                         审计抽样方法,审计抽样技术 [+D]!&P  
audit strategies                                  审计策略 ]Y I 9  
audit summary                                         审计总结,审计小结 q3#[6!  
audit team                                         审计小组 `r SOt *<  
audit test                                    审计测试 f9K7^qwkiz  
audit trail                                          审计轨迹 &/U fXKr  
audit work                                        审计工作 ^ l#6Es  
audit working paper                                 审计工作底稿 4x)vy -y  
audited financial statement                        审计会计报表,已审计财务报表 JY CMW! ~  
Auditing Guidelines (the~)                      审计规范指南 , ]1f)>  
auditing standards                             审计准则 j#p;XI  
audit-oriented working paper                          (审计)业务类工作底稿 m)L50ot:/  
authorisation                                     授权 gNW+Dq|X%  
authorisation of transaction                       交易的授权 ^(:~8 h  
availability                                         可获得性 PyfWIU7O  
B hdw.S`~}%  
balance                                      余额;差额;平衡 +ytP5K7  
balance sheet                                    资产负债表 EFC+7L(j  
bank                                                 银行 k( 0;>)<i  
bank account                                    银行账户,银行户头 W|8VE,"7  
bank statement                                 银行对账单 &7\}S qp  
barter transaction                              易货交易,以物换物交易 %}TJr]'F  
basis of audit                                    审计依据 k ZG=C6a  
basis of preparation                                (会计报表的)编制基础 nlB'@r  
book of account                               账目,账簿 K^<?LXJF  
borrowing                                         借款,贷款,借债 B<EqzP*#  
branch                                              分支,分支机构,分店 Chnt)N`/B4  
brought forward                                (账户余额等的)承上年,承上期,承上页 @Pcgm"H<  
budget                                              预算 1J9p1_d5  
building                                      建筑物;大楼 EmT_T 3v  
business conditions                                  业务情况,经营情况 |j0_^:2r=  
business licence                               (企业等的)营业执照 :7LA/j  
business relation                                业务关系 \ 86 g y/  
Ua \f]y  
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只看该作者 1楼 发表于: 2012-04-24
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