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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 fQC{Lc S  
   a(6h`GHo  
审计词汇英汉对照 q/zU'7%@  
   0sU*3r?  
A C{m%]jKH  
w!H(zjv&(  
B(1-u!pz  
ability to continue as a going concern               持续经营能力 e`b#,=  
acceptability                                     可接受性,可接受程度 Z@dVK`nD  
acceptable level of detection risk                     检查风险的可接受水平 hsrf2Xw[  
acceptance of engagement                       接受委托 mrRid}2  
accepting the engagement for the first time              首次接受委托  '4{=x]K  
access to asset                                         对资产的接触 .B<Bqr@?8  
according to                                     根据,依据,依照 UJh;Hp:  
account balance                                账户余额 pD({"A.x9z  
account for                                       对……进行会计处理,核算;解释 9MfU{4:;I  
accounting                                        会计,会计学 X uE: dL?  
accounting advisory serve                        会计咨询服务 nl 'MWP  
accounting firm                                 会计师事务所 @k h<b<a4  
accounting information                      会计信息,会计资料 @I-gs(  
accounting period                             会计期间 P # ! N  
accounting policies                                   会计政策 5C1EdQ4S0  
accounting professional bodies                 会计职业组织,会计职业团体 %gO/mj3*  
accounting records                                   会计记录 0D2I)E72o  
accounting responsibility                           会计责任 cQhr{W,Un  
accounting service                             会计服务 G`n $A/ 9Q  
accounting standards                                会计准则 MuO KauYa  
Accounting Standards for Business Enterprises       企业会计准则 +Mijio  
accounting system                             会计系统 'o}[9ZBjn  
accounting treatment                                会计处理 % Q6 za'25  
accuracy                                    准确性,精确性 4zS0kk;+  
additional audit procedures                      追加审计程序 $O*@Jg=  
addressee                                         收件人,收信人 s*la`(x  
Administration of State-owned Assets  (the~)     国有资产管理局 & V>rq'~;  
administrative laws and regulations                 行政法规 y& yf&p  
adverse impact                                 不利影响,负面影响 ~5&4s  
adverse opinion                                反对意见 p" >*WQ   
advisory group                                  咨询组,顾问组 =W3 K 6w  
agency fee                                        代理费,代理费用 <9ucpV  
aggregate                                          总计,合计为…… <$e|'}>A  
alternation of document and record                 变造文件和记录 HQ-+ +;Q  
alternative audit procedures                      替代审计程序,备选审计程序 J?3/L&seA  
amend                                              修改,修订 _Z[0:4  
amortisation                                      摊销 T#-;>@a}  
analytical capacity                             分析能力 ^C'0Y.H S  
analytical procedures                               分析性程序 o:Kw<z,$H  
annual financial statements                        年度会计报表,年度财务报表 4{F1GW  
appendix                                          附录,附表 op9dYjG7  
applicable                                         适用的 -:ucp2  
applicable laws and regulations                 适用的法规 ]S&ki}i&  
application systems                                  应用系统 K{ar)_V/  
apply consistently                              一贯地执行,一贯地实施 &;-zy%#l  
appropriate                                       适当的,合适的; c$V5E t  
征用,挪用 GA gTy  
appropriate authorization                          适当的授权 \PE;R.v_:  
appropriateness of audit evidence                    审计证据的适当性 IANSpWea?  
approval                                    批准,核准 @/<UhnI  
assertion                                    (会计报表上的)认定;确认 &t9 V  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 d :';s~  
asset                                                 资产,财产 h[]9F.[  
asset restructuring                             资产重组 EWD^=VITL  
assignment of duties                                 职责的划分 "wOfs$w%s  
assistant                                     助理,助理人员 swF{}S"  
associated company                                 联属公司,联营公司 0h@FHw2d  
association                                        联合,结合;协会,社团 acl<dY6  
assumption                                       假设,假定 5&n{QE?Um  
at a given date                                         在某一特定时日 D8Fi{?A#FV  
attestation                                         鉴证,公证 lNL=Yu2p_  
attestation service                             鉴证服务 A0)^I:&  
audit adjustment                                审计调整 :_R:>n9 p  
audit areas                                        审计领域 geR+v+B,  
audit conclusion                                审计结论 qazA,|L!  
audit effectiveness                             审计效果 C")genMH  
audit efficiency                                  审计效率 mtv8Bm=<  
audit engagement letter                      审计业务约定书 v3-' G gM  
audit evidence                                          审计证据 b4_0XmL  
audit fee                                    审计费 GkJcd;  
audit files                                          审计档案 =D/zC'l  
audit findings                                     审计中发现的事项 T-%=tY+-  
audit implementation stage                        审计实施阶段 } 9S}?R  
audit mark                                        审计标识 )SmnLvL  
audit materiality                                 审计重要性 [ /o'l:  
audit method                                     审计方法 xN-,gT'!  
audit objective                                         审计目标,审计目的 W r/-{Wt  
audit of financial statements                      会计报表审计,财务报表审计 8v;^jo>ug  
audit opinion                                     审计意见 5YD~l(,S1]  
audit period                                      被审计期间,被审计年度 f,HUr% @  
audit plan                                          审计计划 5Ml=<^  
audit planning                                    编制审计计划,制定审计计划,审计计划 Ki;SONSV~|  
audit planning stage                                  审计计划阶段 {]^Ixm-,f  
audit procedure                                审计程序 +x"uP  
audit programme                               审计程序表,具体审计计划 QadguV6|  
audit report                                       审计报告 -@#w)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q?(] Y*  
audit report with a qualified opinion                 有保留意见的审计报告 3gi)QCsk  
audit report with an adverse opinion                否定意见的审计报告 OH\^j1x9I  
audit report with dual dates                      双重日期审计报告 'Z`7/I4&  
audit reporting stage                                 审计报告阶段 k]@]a  
audit responsibility                                   审计责任 A8Ju+  
audit results                                      审计结果 B?VTIq>  
audit risk                                          审计风险 OldOc5D  
audit sampling                                          审计抽样 o:@Q1+p  
audit sampling techniques                         审计抽样方法,审计抽样技术 (9'^T .J  
audit strategies                                  审计策略 )dT@0Ys%  
audit summary                                         审计总结,审计小结 CFaY=Cy  
audit team                                         审计小组 j!u)V1,  
audit test                                    审计测试 kTvM,<  
audit trail                                          审计轨迹 bx3Q$|M?  
audit work                                        审计工作 USBQEt  
audit working paper                                 审计工作底稿 YQ+hQ:4-  
audited financial statement                        审计会计报表,已审计财务报表 3"y 6|e/5  
Auditing Guidelines (the~)                      审计规范指南 C%XO|sP  
auditing standards                             审计准则 s*izhjjX  
audit-oriented working paper                          (审计)业务类工作底稿 R+M&\ 5  
authorisation                                     授权 ":Dm/g  
authorisation of transaction                       交易的授权 ,>   zEG  
availability                                         可获得性 5f-b>=02  
B [oLV,O|s|j  
balance                                      余额;差额;平衡 4_R|3L  
balance sheet                                    资产负债表  0xB2  
bank                                                 银行 o<`hj&s  
bank account                                    银行账户,银行户头 "7B}hZ^)W  
bank statement                                 银行对账单 8`q7Yss6F  
barter transaction                              易货交易,以物换物交易 hS]w A"\87  
basis of audit                                    审计依据 jm^.E\_  
basis of preparation                                (会计报表的)编制基础 UnhVppnex  
book of account                               账目,账簿 L:G #>  
borrowing                                         借款,贷款,借债 ,;)ZF  
branch                                              分支,分支机构,分店 9njl,Q:  
brought forward                                (账户余额等的)承上年,承上期,承上页 k ka5=u  
budget                                              预算 *T5;d h (  
building                                      建筑物;大楼 cl4E6\?z  
business conditions                                  业务情况,经营情况 g*Y, .  
business licence                               (企业等的)营业执照 !U^{`V jp[  
business relation                                业务关系 wcGK *sWG-  
$83B10OQ&L  
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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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