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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 JgKhrDx  
   ?vI2mr a+  
审计词汇英汉对照 ^u"WWLZ  
   3#]IIj`\  
A sN?Rx}  
3Zyv X]@_  
B|$o.$5  
ability to continue as a going concern               持续经营能力 ' ;nG4+K  
acceptability                                     可接受性,可接受程度 RF'nwzM3  
acceptable level of detection risk                     检查风险的可接受水平 qR?}i,_  
acceptance of engagement                       接受委托 lVd-{m)  
accepting the engagement for the first time              首次接受委托 \awkt!Wa   
access to asset                                         对资产的接触 i^A=nsD`  
according to                                     根据,依据,依照 ;C:|m7|  
account balance                                账户余额 6d/v%-3  
account for                                       对……进行会计处理,核算;解释 zOFHdd ,"g  
accounting                                        会计,会计学 l`:u5\ rM  
accounting advisory serve                        会计咨询服务 $G }9iV7  
accounting firm                                 会计师事务所 {^uiu^RAc  
accounting information                      会计信息,会计资料 qP##C&+#q  
accounting period                             会计期间 p$jAq~C  
accounting policies                                   会计政策 ONy\/lu|  
accounting professional bodies                 会计职业组织,会计职业团体 } snS~kx  
accounting records                                   会计记录 z\8s |!  
accounting responsibility                           会计责任 WwtVuc|  
accounting service                             会计服务 ;PU'"MeB "  
accounting standards                                会计准则 vZ57 S13  
Accounting Standards for Business Enterprises       企业会计准则 2  @T~VRy  
accounting system                             会计系统 e<a*@ P,  
accounting treatment                                会计处理 }gt)cOaY  
accuracy                                    准确性,精确性 .oTS7rYw  
additional audit procedures                      追加审计程序 .sM,U  
addressee                                         收件人,收信人 FeO1%#2<y  
Administration of State-owned Assets  (the~)     国有资产管理局 N81M9#,["~  
administrative laws and regulations                 行政法规 |s(Ih_Zn  
adverse impact                                 不利影响,负面影响 6\I1J= C  
adverse opinion                                反对意见 &=n/h5e0t&  
advisory group                                  咨询组,顾问组 !]D`|HoW  
agency fee                                        代理费,代理费用 enQW;N1_M  
aggregate                                          总计,合计为…… XK@&$~iA3  
alternation of document and record                 变造文件和记录 }BL7P-km  
alternative audit procedures                      替代审计程序,备选审计程序 2cIKph  
amend                                              修改,修订 g"kI1^[nj  
amortisation                                      摊销 '@M"#`#0  
analytical capacity                             分析能力 !.t D.(XP  
analytical procedures                               分析性程序 `zw%  
annual financial statements                        年度会计报表,年度财务报表  ZnzO]  
appendix                                          附录,附表 g)TZ/,NQ{  
applicable                                         适用的 K{`R`SXD  
applicable laws and regulations                 适用的法规 t6mv  
application systems                                  应用系统 /EP zT7  
apply consistently                              一贯地执行,一贯地实施 / j%~#@  
appropriate                                       适当的,合适的; ,c?( |tF  
征用,挪用 |j9aTv [`  
appropriate authorization                          适当的授权 f8N* [by  
appropriateness of audit evidence                    审计证据的适当性 X/vyb^:U  
approval                                    批准,核准  zy"k b  
assertion                                    (会计报表上的)认定;确认 YwF&-~mp7n  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 $0 vT_  
asset                                                 资产,财产 8Q)|8xpYS  
asset restructuring                             资产重组 FBB<1({A  
assignment of duties                                 职责的划分 !QbuOvw  
assistant                                     助理,助理人员 -LUZ7,!/>o  
associated company                                 联属公司,联营公司 i$6rnS&C  
association                                        联合,结合;协会,社团 oA7DhU5n  
assumption                                       假设,假定 ZS( %!+M  
at a given date                                         在某一特定时日 /d:hW4}<}.  
attestation                                         鉴证,公证 hxM{}}.E  
attestation service                             鉴证服务 4Otq3s34FT  
audit adjustment                                审计调整 4'*.3f'bp  
audit areas                                        审计领域 W SxoGly  
audit conclusion                                审计结论 s2|.LmC3|B  
audit effectiveness                             审计效果 _ A# lyp  
audit efficiency                                  审计效率 6S_mfWsi  
audit engagement letter                      审计业务约定书 YG :^gi  
audit evidence                                          审计证据 cHT\sJo`l  
audit fee                                    审计费 & /T}  
audit files                                          审计档案 ISFNP&& K  
audit findings                                     审计中发现的事项 n^l*oEl  
audit implementation stage                        审计实施阶段 !uIY,  
audit mark                                        审计标识 Xa#.GrH6  
audit materiality                                 审计重要性 An0N'yo"Z  
audit method                                     审计方法 ~]d9 J  
audit objective                                         审计目标,审计目的 -C~zvP; a  
audit of financial statements                      会计报表审计,财务报表审计 /!?Tv8TPp  
audit opinion                                     审计意见 jn ztCNaX  
audit period                                      被审计期间,被审计年度 ,]:< l  
audit plan                                          审计计划 h%W,O,K/  
audit planning                                    编制审计计划,制定审计计划,审计计划 D]}~`SO  
audit planning stage                                  审计计划阶段 Tsb}\  
audit procedure                                审计程序 FGyrDRDwC  
audit programme                               审计程序表,具体审计计划 #5{xWMp/0  
audit report                                       审计报告 *n&Sd~Mg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rCczQ71W  
audit report with a qualified opinion                 有保留意见的审计报告 K\;4;6 g  
audit report with an adverse opinion                否定意见的审计报告 G"-V6CA[  
audit report with dual dates                      双重日期审计报告 )uo".n|n~B  
audit reporting stage                                 审计报告阶段 w@Q~ax/  
audit responsibility                                   审计责任 _/}$X"4  
audit results                                      审计结果 JeNX5bXW  
audit risk                                          审计风险 26k~Z}  
audit sampling                                          审计抽样 B; NK\5>  
audit sampling techniques                         审计抽样方法,审计抽样技术 .$W}  
audit strategies                                  审计策略 C R?}*  
audit summary                                         审计总结,审计小结 $b{8 $<;9  
audit team                                         审计小组 er-0 i L@  
audit test                                    审计测试 @ %L  
audit trail                                          审计轨迹 :{Z%dD  
audit work                                        审计工作 Te?PYV-  
audit working paper                                 审计工作底稿 2}/r>]9^-  
audited financial statement                        审计会计报表,已审计财务报表 Vq`/]&  
Auditing Guidelines (the~)                      审计规范指南 j?] +~  
auditing standards                             审计准则 JBJ?|}5k4c  
audit-oriented working paper                          (审计)业务类工作底稿 5WRqeSGh  
authorisation                                     授权 7_qsVhh]$E  
authorisation of transaction                       交易的授权 DBcR1c&<H  
availability                                         可获得性 =FIZh}JD  
B +$(y2F7|u-  
balance                                      余额;差额;平衡 Cu24xP`  
balance sheet                                    资产负债表 !]A/ID0K  
bank                                                 银行 CVkJMH_  
bank account                                    银行账户,银行户头 4xalm  
bank statement                                 银行对账单 2W_[|.;'  
barter transaction                              易货交易,以物换物交易 iM:-750n/  
basis of audit                                    审计依据 M.MQ?`_"b  
basis of preparation                                (会计报表的)编制基础 piIz ff  
book of account                               账目,账簿 k{F6WQ7  
borrowing                                         借款,贷款,借债 K8BlEF`  
branch                                              分支,分支机构,分店 Ps\4k#aOv  
brought forward                                (账户余额等的)承上年,承上期,承上页 W|rAn2H  
budget                                              预算 Lk#)VGk:  
building                                      建筑物;大楼 C Q iHk  
business conditions                                  业务情况,经营情况  # .( f7~  
business licence                               (企业等的)营业执照 t5K#nRd Z:  
business relation                                业务关系 +`Nu0y!rj  
=+T0[|gc(r  
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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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