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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 l opl  
   N)cO Dy([  
审计词汇英汉对照 !bLCha\  
   j%3 $ytf|p  
A 7Fpa%N/WL  
YIW9z{rrs  
B/3~[ '  
ability to continue as a going concern               持续经营能力 Bn 8&~  
acceptability                                     可接受性,可接受程度 vM5I2C3_>!  
acceptable level of detection risk                     检查风险的可接受水平 %P1zb7:8  
acceptance of engagement                       接受委托 >.P* lT  
accepting the engagement for the first time              首次接受委托 VB  |k  
access to asset                                         对资产的接触 %LC)sSq{H  
according to                                     根据,依据,依照 l+6@,TY1U  
account balance                                账户余额 ,B;mG]_  
account for                                       对……进行会计处理,核算;解释 ?z M   
accounting                                        会计,会计学 *g}==o`  
accounting advisory serve                        会计咨询服务 b?0WA.[{  
accounting firm                                 会计师事务所 } -4p8Zt  
accounting information                      会计信息,会计资料 +Q_xY>ej  
accounting period                             会计期间 7ojh=imY  
accounting policies                                   会计政策 \4$Nx/@Q}  
accounting professional bodies                 会计职业组织,会计职业团体 "fNv(> -7s  
accounting records                                   会计记录 PC@H Nto{  
accounting responsibility                           会计责任 Bz ,D4 E$  
accounting service                             会计服务 J%ws-A?6rN  
accounting standards                                会计准则 #q34>}O< O  
Accounting Standards for Business Enterprises       企业会计准则 5[zr(FuE  
accounting system                             会计系统 g-#eMQ%J  
accounting treatment                                会计处理 *tZ3?X[b  
accuracy                                    准确性,精确性 *]q`:~u2  
additional audit procedures                      追加审计程序 k(>J?\iNW  
addressee                                         收件人,收信人 u]B b^[  
Administration of State-owned Assets  (the~)     国有资产管理局 vr47PM2al  
administrative laws and regulations                 行政法规 )N{PWSPs  
adverse impact                                 不利影响,负面影响 w0js_P-uv  
adverse opinion                                反对意见 D.AiqO<z  
advisory group                                  咨询组,顾问组 P >0S ZP  
agency fee                                        代理费,代理费用 W{ozZuo  
aggregate                                          总计,合计为…… < :eKXH2  
alternation of document and record                 变造文件和记录 aAoAjVNkK  
alternative audit procedures                      替代审计程序,备选审计程序 nC/T$ #G  
amend                                              修改,修订 Jnt r"a-4  
amortisation                                      摊销 4mBM5Tv  
analytical capacity                             分析能力 (ce)A,;  
analytical procedures                               分析性程序 b,HXD~=  
annual financial statements                        年度会计报表,年度财务报表 ,trh)ZZYW|  
appendix                                          附录,附表 rf$[8d  
applicable                                         适用的 25, [<Ao  
applicable laws and regulations                 适用的法规 m|cRj{xZF  
application systems                                  应用系统 xop\W4s_  
apply consistently                              一贯地执行,一贯地实施 hhjsg?4uL  
appropriate                                       适当的,合适的; 2s 9U&  
征用,挪用 ?\Y7]_]/  
appropriate authorization                          适当的授权 <9=RLENmY"  
appropriateness of audit evidence                    审计证据的适当性 $\4Or  
approval                                    批准,核准 H-5f!>)  
assertion                                    (会计报表上的)认定;确认 u_WW uo  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 3joMtRB>;  
asset                                                 资产,财产 QIN# \  
asset restructuring                             资产重组 jAt6 5a  
assignment of duties                                 职责的划分 K1<l/ s  
assistant                                     助理,助理人员 &xlOsr/n  
associated company                                 联属公司,联营公司 ?K}KSJ6_  
association                                        联合,结合;协会,社团 P#A|Pn<p  
assumption                                       假设,假定 A^c5CJ_  
at a given date                                         在某一特定时日 =g@hh)3wP  
attestation                                         鉴证,公证 q|D*H9[ke  
attestation service                             鉴证服务 ~ C_2D?  
audit adjustment                                审计调整 0XIrEwm@%  
audit areas                                        审计领域 \BsvUGd  
audit conclusion                                审计结论 BYS>"  
audit effectiveness                             审计效果 p|*b] 36  
audit efficiency                                  审计效率 A@ k=Mk  
audit engagement letter                      审计业务约定书 x~yd/ R  
audit evidence                                          审计证据 )./'RE+(k  
audit fee                                    审计费 &P8Q|A-u  
audit files                                          审计档案 Y50$ 2%kM  
audit findings                                     审计中发现的事项 zgpPu4t  
audit implementation stage                        审计实施阶段 Z3T26Uk  
audit mark                                        审计标识 J Y> I  
audit materiality                                 审计重要性 .Qj`_q6=  
audit method                                     审计方法 ~u-`L+G"6  
audit objective                                         审计目标,审计目的 s{ j3F  
audit of financial statements                      会计报表审计,财务报表审计 ~Uz|sQ*G  
audit opinion                                     审计意见 1hp@.Fv  
audit period                                      被审计期间,被审计年度 w@f_TG"Vt  
audit plan                                          审计计划 wA)R7%&  
audit planning                                    编制审计计划,制定审计计划,审计计划 }KkH7XksF  
audit planning stage                                  审计计划阶段 lu.2ZQE  
audit procedure                                审计程序 UuA=qWC  
audit programme                               审计程序表,具体审计计划 R ?\8SdJ  
audit report                                       审计报告 X]CaWxM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qdu:kA:]  
audit report with a qualified opinion                 有保留意见的审计报告 %n c+VL4  
audit report with an adverse opinion                否定意见的审计报告 2Z..~1r  
audit report with dual dates                      双重日期审计报告 MN)<Tr2f  
audit reporting stage                                 审计报告阶段 kQBVx8Uq]  
audit responsibility                                   审计责任 ]R]X#jm  
audit results                                      审计结果 !*#=7^#  
audit risk                                          审计风险 L,X6L @Q  
audit sampling                                          审计抽样 -XY]WWlq  
audit sampling techniques                         审计抽样方法,审计抽样技术 _H3cqD  
audit strategies                                  审计策略 -)<Nd:A  
audit summary                                         审计总结,审计小结 f%auz4CZz  
audit team                                         审计小组 RMrt4:-DI  
audit test                                    审计测试 AAl`bhx'n  
audit trail                                          审计轨迹 q C|re!K  
audit work                                        审计工作 QU4'x4YS  
audit working paper                                 审计工作底稿 )d1,}o  
audited financial statement                        审计会计报表,已审计财务报表 X:g5>is|  
Auditing Guidelines (the~)                      审计规范指南 h/w- &7t  
auditing standards                             审计准则 ,>jm|BTD {  
audit-oriented working paper                          (审计)业务类工作底稿 C,z]q$4  
authorisation                                     授权 `RzM)ILl  
authorisation of transaction                       交易的授权 @',;/j80  
availability                                         可获得性 "Ii!)n,  
B |$0/:*  
balance                                      余额;差额;平衡 ,[hJi3xM  
balance sheet                                    资产负债表 SO&;]YO  
bank                                                 银行 WK^qYfq|  
bank account                                    银行账户,银行户头 IH0^*f  
bank statement                                 银行对账单 F^~#D, \  
barter transaction                              易货交易,以物换物交易 ]V]o%onW  
basis of audit                                    审计依据 5Np.&  
basis of preparation                                (会计报表的)编制基础 BzUx@,  
book of account                               账目,账簿 (jyJ-qe  
borrowing                                         借款,贷款,借债 xO@OkCue  
branch                                              分支,分支机构,分店 4'8.f5  
brought forward                                (账户余额等的)承上年,承上期,承上页 Y\x Xo?  
budget                                              预算 Tuy*Df  
building                                      建筑物;大楼 ~gDtj&F  
business conditions                                  业务情况,经营情况 4%{m7CK}  
business licence                               (企业等的)营业执照 z'I0UB#  
business relation                                业务关系 y@z #Jw<  
DpR%s",Q  
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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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