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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 TAzhD.6C  
   AE7>jkHB  
审计词汇英汉对照 /ebYk-c  
   pazFVzT  
A EzG7RjW  
q~l&EH0  
~^VcTSY@<L  
ability to continue as a going concern               持续经营能力 xQJdt $]U@  
acceptability                                     可接受性,可接受程度 z@iY(;Qo  
acceptable level of detection risk                     检查风险的可接受水平 ~Dkje  
acceptance of engagement                       接受委托 <cepRjDn  
accepting the engagement for the first time              首次接受委托 !vett4C* K  
access to asset                                         对资产的接触 vQIoj31  
according to                                     根据,依据,依照 9*,5R,#  
account balance                                账户余额 >#0yd7BST  
account for                                       对……进行会计处理,核算;解释 4H1s"mP<  
accounting                                        会计,会计学 WVwNjQ2PM  
accounting advisory serve                        会计咨询服务 ,"}'NH@  
accounting firm                                 会计师事务所 %AW  
accounting information                      会计信息,会计资料 KgKV(q=  
accounting period                             会计期间 [#2= w  
accounting policies                                   会计政策 ?,s{M^sj^  
accounting professional bodies                 会计职业组织,会计职业团体 /{qr~7k,oQ  
accounting records                                   会计记录 NrL%]dl3/  
accounting responsibility                           会计责任 -M[5K/[  
accounting service                             会计服务 ~yO.R)4v  
accounting standards                                会计准则 l"ih+%S  
Accounting Standards for Business Enterprises       企业会计准则 yY,.GzIjCj  
accounting system                             会计系统 C(?lp   
accounting treatment                                会计处理 yil{RfBEr_  
accuracy                                    准确性,精确性 +o_`k!  
additional audit procedures                      追加审计程序 nTYqZlI,  
addressee                                         收件人,收信人 eUBk^C]\  
Administration of State-owned Assets  (the~)     国有资产管理局 e@X~F6nP  
administrative laws and regulations                 行政法规 Em _miU  
adverse impact                                 不利影响,负面影响 ;%U`lE0  
adverse opinion                                反对意见 qe\j$Cjy  
advisory group                                  咨询组,顾问组 :.sK:W("v  
agency fee                                        代理费,代理费用  '5[L []A  
aggregate                                          总计,合计为…… [ ra [~  
alternation of document and record                 变造文件和记录 W ddU|-W  
alternative audit procedures                      替代审计程序,备选审计程序 0>.'w\,87B  
amend                                              修改,修订  i4Fw+Z  
amortisation                                      摊销 |/r@z[t  
analytical capacity                             分析能力 8qBw;A)  
analytical procedures                               分析性程序 w1s#8 :  
annual financial statements                        年度会计报表,年度财务报表 , :kCt=4%  
appendix                                          附录,附表 c?z% z&  
applicable                                         适用的 6NZ f!7,B  
applicable laws and regulations                 适用的法规 tpCEWdn5  
application systems                                  应用系统 gw5CU)r4$  
apply consistently                              一贯地执行,一贯地实施 Vuz!~kLYIn  
appropriate                                       适当的,合适的; z2,rnm )Q  
征用,挪用 J/ rQ42d  
appropriate authorization                          适当的授权  ExnszFX*  
appropriateness of audit evidence                    审计证据的适当性 Kk??}  
approval                                    批准,核准 eL-92]]e  
assertion                                    (会计报表上的)认定;确认 E>7%/TIl  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 9`vse>,-hg  
asset                                                 资产,财产 s]=kD  
asset restructuring                             资产重组 B"{CWH O  
assignment of duties                                 职责的划分 ~[,E i k  
assistant                                     助理,助理人员 /+66y=`UJ  
associated company                                 联属公司,联营公司 cLB"<mG  
association                                        联合,结合;协会,社团 -pLb%f0?  
assumption                                       假设,假定 zM)o^Fn2  
at a given date                                         在某一特定时日 tc# rL   
attestation                                         鉴证,公证 ~}TVM%0RTq  
attestation service                             鉴证服务 I@x*>  
audit adjustment                                审计调整 3EzI~Zsx  
audit areas                                        审计领域 R4qS,2E  
audit conclusion                                审计结论 .0s/O  
audit effectiveness                             审计效果 G.(9I~!  
audit efficiency                                  审计效率 iF`E> %#  
audit engagement letter                      审计业务约定书 [. 6uw=;o  
audit evidence                                          审计证据 `#9ZP  
audit fee                                    审计费 eQYW>z'%,  
audit files                                          审计档案 6%:'2;xM  
audit findings                                     审计中发现的事项 wGbD%=  
audit implementation stage                        审计实施阶段 242lR0#aY  
audit mark                                        审计标识 p%,JWZ[  
audit materiality                                 审计重要性 O0~[]3Y[=  
audit method                                     审计方法 W]reQ& <Z  
audit objective                                         审计目标,审计目的 $R"~BZbt;  
audit of financial statements                      会计报表审计,财务报表审计 ..n-&(c32  
audit opinion                                     审计意见 xx41Qw>\W  
audit period                                      被审计期间,被审计年度 )~!Gs/w6  
audit plan                                          审计计划 ," *[T\u  
audit planning                                    编制审计计划,制定审计计划,审计计划 H,zRmK6A%  
audit planning stage                                  审计计划阶段 U[ Z1@2zLx  
audit procedure                                审计程序 ;i,yT ?so  
audit programme                               审计程序表,具体审计计划 TrHBbyqk  
audit report                                       审计报告 z+wBZn{0I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^>]p4Q3 6  
audit report with a qualified opinion                 有保留意见的审计报告 3pl.<;9r  
audit report with an adverse opinion                否定意见的审计报告 +fKLCzj  
audit report with dual dates                      双重日期审计报告 1k "*@Z<  
audit reporting stage                                 审计报告阶段 o<%Sr*  
audit responsibility                                   审计责任 m#8mU,7  
audit results                                      审计结果 YMm Fpy  
audit risk                                          审计风险 |s s_<  
audit sampling                                          审计抽样 K _y;<a]  
audit sampling techniques                         审计抽样方法,审计抽样技术 Vwl`A3Y  
audit strategies                                  审计策略 (8{h I  
audit summary                                         审计总结,审计小结 tohYwXN  
audit team                                         审计小组 KS%xo6k.  
audit test                                    审计测试 5w{_WR6,  
audit trail                                          审计轨迹 o2Z# 5-  
audit work                                        审计工作  +/AW6  
audit working paper                                 审计工作底稿 Y$% Ze]~  
audited financial statement                        审计会计报表,已审计财务报表 a}%>i~v<  
Auditing Guidelines (the~)                      审计规范指南 -S9$C*t  
auditing standards                             审计准则 /SP^fB*y  
audit-oriented working paper                          (审计)业务类工作底稿 5qUyOkI  
authorisation                                     授权 6i>xCb  
authorisation of transaction                       交易的授权 (}c}=V  
availability                                         可获得性 8G s{Zfp!D  
B N<O^%!buR  
balance                                      余额;差额;平衡 pGUrYik4  
balance sheet                                    资产负债表 }JvyjE  
bank                                                 银行 &e2") 4oh  
bank account                                    银行账户,银行户头 Z?1.Y7Npr  
bank statement                                 银行对账单 X@ jml$;$  
barter transaction                              易货交易,以物换物交易 P>jlFm  
basis of audit                                    审计依据 `"/@LUso  
basis of preparation                                (会计报表的)编制基础 h.G/HHz  
book of account                               账目,账簿 Z\`uI+`  
borrowing                                         借款,贷款,借债 7pr@aA"vgj  
branch                                              分支,分支机构,分店 =j }]-!  
brought forward                                (账户余额等的)承上年,承上期,承上页 7 2luTR Q  
budget                                              预算 9G 9!=J  
building                                      建筑物;大楼 CCQ<.iCU  
business conditions                                  业务情况,经营情况 8Cwg V  
business licence                               (企业等的)营业执照 #@ lLx?U  
business relation                                业务关系 eV}Ow`~I5  
Y+j|T`d  
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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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