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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 6~Oj e>w;  
   L!8?2 \5  
审计词汇英汉对照 \,#4+&4b  
   F1[ [ fH  
A 1#_j6 Q2  
A)a+LW'=u  
S@2Jj>3D?  
ability to continue as a going concern               持续经营能力 kX .1#%Ex  
acceptability                                     可接受性,可接受程度 3bL2fsn5  
acceptable level of detection risk                     检查风险的可接受水平 ;A'17B8  
acceptance of engagement                       接受委托 pO +wJ|f  
accepting the engagement for the first time              首次接受委托 <^c0bY1  
access to asset                                         对资产的接触 D~?*Xv]s ~  
according to                                     根据,依据,依照 :;u]Y7  
account balance                                账户余额 ae Lo;!Jh  
account for                                       对……进行会计处理,核算;解释 Tu#k+f*s  
accounting                                        会计,会计学 #K*q(ei,7h  
accounting advisory serve                        会计咨询服务 tfIBsw.  
accounting firm                                 会计师事务所 b020U>)v  
accounting information                      会计信息,会计资料 (S 3kP5:F  
accounting period                             会计期间 -ddatc|  
accounting policies                                   会计政策 8ewEdnE   
accounting professional bodies                 会计职业组织,会计职业团体 GT}#iM  
accounting records                                   会计记录 ieoUZCO^r\  
accounting responsibility                           会计责任 \D k^\-  
accounting service                             会计服务 7n/I'r  
accounting standards                                会计准则 (=B7_jrl  
Accounting Standards for Business Enterprises       企业会计准则 ?Lb7~XK t\  
accounting system                             会计系统 Kyiez]T6%q  
accounting treatment                                会计处理 aZ3 #g  
accuracy                                    准确性,精确性 e7AI&5Eg{  
additional audit procedures                      追加审计程序 }nERQq&A  
addressee                                         收件人,收信人 /FZ )ej\  
Administration of State-owned Assets  (the~)     国有资产管理局 BqAwo  
administrative laws and regulations                 行政法规 r<H^%##,w  
adverse impact                                 不利影响,负面影响 2>$L>2$  
adverse opinion                                反对意见 I,Y^_(JW  
advisory group                                  咨询组,顾问组 APm[)vw#f  
agency fee                                        代理费,代理费用 J3E:r_+  
aggregate                                          总计,合计为…… `,=p\g|D  
alternation of document and record                 变造文件和记录 u<r('IW0  
alternative audit procedures                      替代审计程序,备选审计程序 (?wKBUi  
amend                                              修改,修订 <[??\YOc  
amortisation                                      摊销 Ev ,8?  
analytical capacity                             分析能力 NGGd6V%'-  
analytical procedures                               分析性程序 6j![m+vo%  
annual financial statements                        年度会计报表,年度财务报表 #yxYL0CcA:  
appendix                                          附录,附表 jl29~^@}1i  
applicable                                         适用的 S(s~4(o>8  
applicable laws and regulations                 适用的法规 _ L6>4  
application systems                                  应用系统 SvJ8Kl OV  
apply consistently                              一贯地执行,一贯地实施 E1[%~Cpw*  
appropriate                                       适当的,合适的; I4ct``Di  
征用,挪用 "2j~3aWj  
appropriate authorization                          适当的授权 OtqLigt&l  
appropriateness of audit evidence                    审计证据的适当性 g{{SY5qDj  
approval                                    批准,核准 m5g: Q  
assertion                                    (会计报表上的)认定;确认 $l"(tB7d  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 QCnVZ" !(  
asset                                                 资产,财产 AU\!5+RDB  
asset restructuring                             资产重组 } /FM#Xh  
assignment of duties                                 职责的划分 0$uS)J\;K  
assistant                                     助理,助理人员 }('QIvq2  
associated company                                 联属公司,联营公司 [$+61n}.12  
association                                        联合,结合;协会,社团 ,urkd~  
assumption                                       假设,假定 ee\zU~  
at a given date                                         在某一特定时日 }Ec"&  
attestation                                         鉴证,公证 b=go"sJ@>(  
attestation service                             鉴证服务 ew~FN  
audit adjustment                                审计调整 hZG{"O!2 s  
audit areas                                        审计领域 6-}9m7#Y  
audit conclusion                                审计结论 ^ZBkt7  
audit effectiveness                             审计效果 D]_\i[x  
audit efficiency                                  审计效率 5lY9  
audit engagement letter                      审计业务约定书 =~*u(0sJa  
audit evidence                                          审计证据 ovVU%2o1b  
audit fee                                    审计费  =7@  
audit files                                          审计档案 Dn! V)T  
audit findings                                     审计中发现的事项 v:b%G?o  
audit implementation stage                        审计实施阶段 `;hBO#(H0}  
audit mark                                        审计标识 p gi7 JQ  
audit materiality                                 审计重要性 9 f+7vCA  
audit method                                     审计方法 IC42O_^  
audit objective                                         审计目标,审计目的 !qq@F%tv  
audit of financial statements                      会计报表审计,财务报表审计 r73Xh"SL  
audit opinion                                     审计意见 3g?T,| 2K  
audit period                                      被审计期间,被审计年度 vsR&1hs  
audit plan                                          审计计划 Vngi8%YWp  
audit planning                                    编制审计计划,制定审计计划,审计计划 / nRaxzf'  
audit planning stage                                  审计计划阶段 IHfqW?  
audit procedure                                审计程序 2/WXdo  
audit programme                               审计程序表,具体审计计划 ?whp _  
audit report                                       审计报告 rkp0ej2-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yK;I<8+>_  
audit report with a qualified opinion                 有保留意见的审计报告 c Ix(;[U  
audit report with an adverse opinion                否定意见的审计报告 }%|OnEk"  
audit report with dual dates                      双重日期审计报告 1 uE[ % M  
audit reporting stage                                 审计报告阶段 'ZZ/:MvQa  
audit responsibility                                   审计责任 P V Q%y  
audit results                                      审计结果 Ja2.1v|r .  
audit risk                                          审计风险 d{jl&:  
audit sampling                                          审计抽样 Yzz8:n  
audit sampling techniques                         审计抽样方法,审计抽样技术 uWQ.h ,  
audit strategies                                  审计策略 r e2%e-F"  
audit summary                                         审计总结,审计小结 Bf'(JJ7&N  
audit team                                         审计小组 &v88x s  
audit test                                    审计测试 Orgje@c{  
audit trail                                          审计轨迹 qKXn=J/0tA  
audit work                                        审计工作 v%w]Q B  
audit working paper                                 审计工作底稿 )c_ll;%  
audited financial statement                        审计会计报表,已审计财务报表 s,8%;\!C  
Auditing Guidelines (the~)                      审计规范指南 ~ <3yTl>  
auditing standards                             审计准则 hCrgN ?M z  
audit-oriented working paper                          (审计)业务类工作底稿 yDrJn* r^  
authorisation                                     授权 K(Nk|gQ  
authorisation of transaction                       交易的授权 =>U~ligu  
availability                                         可获得性 [;bLlS,  
B :yeTzIz]  
balance                                      余额;差额;平衡 /:)4tIV  
balance sheet                                    资产负债表 NgQl;$  
bank                                                 银行 6W o7q\"  
bank account                                    银行账户,银行户头 >#Y q&@G  
bank statement                                 银行对账单 yO)Qg* r  
barter transaction                              易货交易,以物换物交易 >'eqOZM  
basis of audit                                    审计依据 <dZ{E7l  
basis of preparation                                (会计报表的)编制基础 im`^_zebj  
book of account                               账目,账簿 '_%Jw:4k  
borrowing                                         借款,贷款,借债 TnrMR1Zx  
branch                                              分支,分支机构,分店 -=Hr|AhE  
brought forward                                (账户余额等的)承上年,承上期,承上页 }HzZj;O^2>  
budget                                              预算 X,b} d#\  
building                                      建筑物;大楼 \$I )}  
business conditions                                  业务情况,经营情况 ueOvBFgZ  
business licence                               (企业等的)营业执照 &DV'%h>i=  
business relation                                业务关系 <f%9w]  
6r`g+Js/  
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只看该作者 1楼 发表于: 2012-04-24
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