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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 Q*cf(  
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审计词汇英汉对照 0> E r=,e  
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A  A@('pA85  
xH,a=8&9  
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ability to continue as a going concern               持续经营能力 RC"MdcD:]y  
acceptability                                     可接受性,可接受程度 Qljpx?E  
acceptable level of detection risk                     检查风险的可接受水平 kH1~k,|\&K  
acceptance of engagement                       接受委托 (L:>\m&NO  
accepting the engagement for the first time              首次接受委托 hE/cd1iJ$  
access to asset                                         对资产的接触 VGN5<?PrN  
according to                                     根据,依据,依照 ]5cT cX;Z#  
account balance                                账户余额 H41?/U,{  
account for                                       对……进行会计处理,核算;解释 ;;t yoh~t  
accounting                                        会计,会计学 4"ZP 'I;  
accounting advisory serve                        会计咨询服务 LOYk9m  
accounting firm                                 会计师事务所 a-tmq]]E  
accounting information                      会计信息,会计资料 |-ALklXr  
accounting period                             会计期间 E]d. z6k  
accounting policies                                   会计政策 =XQ%t @z0  
accounting professional bodies                 会计职业组织,会计职业团体 4at?(B+  
accounting records                                   会计记录 ue"~9JK.  
accounting responsibility                           会计责任 H8jpxzXv  
accounting service                             会计服务 y.k~Y0  
accounting standards                                会计准则 **CR} yV  
Accounting Standards for Business Enterprises       企业会计准则 >y>5#[M!  
accounting system                             会计系统 q i;1L Kc  
accounting treatment                                会计处理 ,p a {qne  
accuracy                                    准确性,精确性 3}1u\(Mf  
additional audit procedures                      追加审计程序 M _f :A  
addressee                                         收件人,收信人 S hWJ72c  
Administration of State-owned Assets  (the~)     国有资产管理局 ^76]0`gS  
administrative laws and regulations                 行政法规 8,%^ M9zBP  
adverse impact                                 不利影响,负面影响 gJ{)-\  
adverse opinion                                反对意见 ?^{Ah}x  
advisory group                                  咨询组,顾问组 J;e2&gB  
agency fee                                        代理费,代理费用 }8z?t:|S  
aggregate                                          总计,合计为…… D_7,m%Z:  
alternation of document and record                 变造文件和记录 uW{l(}0N  
alternative audit procedures                      替代审计程序,备选审计程序 Zi i   
amend                                              修改,修订 & .j&0WE  
amortisation                                      摊销  _[3D  
analytical capacity                             分析能力 3"e ,q Y  
analytical procedures                               分析性程序 *^4"5X@  
annual financial statements                        年度会计报表,年度财务报表 U)gH}0n&  
appendix                                          附录,附表 =nS3p6>rZ  
applicable                                         适用的 ;'K5J9k  
applicable laws and regulations                 适用的法规 `w Vyb>T  
application systems                                  应用系统 '<<t]kK[N  
apply consistently                              一贯地执行,一贯地实施 ]m<$}  
appropriate                                       适当的,合适的; aXYY:;  
征用,挪用 3 i0_hZ  
appropriate authorization                          适当的授权 +'a^f5  
appropriateness of audit evidence                    审计证据的适当性 Avc%2 +  
approval                                    批准,核准 x9g#<2w8  
assertion                                    (会计报表上的)认定;确认  8nJpp  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 %> eiAB_b  
asset                                                 资产,财产 7}>EJ  
asset restructuring                             资产重组 %$L{R  
assignment of duties                                 职责的划分 ~ 7s!VR  
assistant                                     助理,助理人员 eym4=k ~  
associated company                                 联属公司,联营公司 \2$|Ei7  
association                                        联合,结合;协会,社团 Q%G8U#Tm  
assumption                                       假设,假定  kJ}`V  
at a given date                                         在某一特定时日 vE?G7%,  
attestation                                         鉴证,公证 D>q9 3;p  
attestation service                             鉴证服务 4HlQ&2O%#  
audit adjustment                                审计调整 t~XN}gMxw  
audit areas                                        审计领域 NLqzi%s  
audit conclusion                                审计结论 a= 2%4Wmz  
audit effectiveness                             审计效果 0h_|t-9j  
audit efficiency                                  审计效率 T8g$uFo  
audit engagement letter                      审计业务约定书 @9s$4DS  
audit evidence                                          审计证据 D,feF9  
audit fee                                    审计费 ?tbrbkx  
audit files                                          审计档案 c@7rqHU-0  
audit findings                                     审计中发现的事项 lo+A%\1  
audit implementation stage                        审计实施阶段 8Z~EwY*  
audit mark                                        审计标识 C'x&Py/#  
audit materiality                                 审计重要性 5b*C1HS @X  
audit method                                     审计方法 y)@wjH{6  
audit objective                                         审计目标,审计目的 Nf\LN$ &8  
audit of financial statements                      会计报表审计,财务报表审计 .k !{*  
audit opinion                                     审计意见 V,njO{Q  
audit period                                      被审计期间,被审计年度 g- gV2$I  
audit plan                                          审计计划 k,*XG$2h  
audit planning                                    编制审计计划,制定审计计划,审计计划 =^?/+p8 k  
audit planning stage                                  审计计划阶段 ?@86P|19  
audit procedure                                审计程序 4Nsp<Kn>  
audit programme                               审计程序表,具体审计计划 4WB0Pt{  
audit report                                       审计报告 fJg+Ryo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2+XA X:YD  
audit report with a qualified opinion                 有保留意见的审计报告 })%{AfDRF  
audit report with an adverse opinion                否定意见的审计报告 `c$V$/IT  
audit report with dual dates                      双重日期审计报告 2^7`mES  
audit reporting stage                                 审计报告阶段 x q h  
audit responsibility                                   审计责任 W=?<<dVYD  
audit results                                      审计结果 a7opCmL  
audit risk                                          审计风险 l/5 hp.  
audit sampling                                          审计抽样 6gDN`e,@  
audit sampling techniques                         审计抽样方法,审计抽样技术 L4W5EO$  
audit strategies                                  审计策略 'w aaw_>b  
audit summary                                         审计总结,审计小结 E1 2uZ$X  
audit team                                         审计小组 9(Xn>G'iT  
audit test                                    审计测试 e0 ecD3  
audit trail                                          审计轨迹 ^\m![T\bX  
audit work                                        审计工作 nw<uyaU-t  
audit working paper                                 审计工作底稿 m&3xJuKih  
audited financial statement                        审计会计报表,已审计财务报表 Vurq t_nb  
Auditing Guidelines (the~)                      审计规范指南 a<e[e>  
auditing standards                             审计准则 {qVZ NXDn  
audit-oriented working paper                          (审计)业务类工作底稿 -~w'Xo#  
authorisation                                     授权 c:('W16  
authorisation of transaction                       交易的授权 vY3h3o  
availability                                         可获得性 Mtx4'WZ  
B c+ie8Q!  
balance                                      余额;差额;平衡 ueNS='+m  
balance sheet                                    资产负债表 i|kRK7[6B  
bank                                                 银行 UiNP3TJ'L  
bank account                                    银行账户,银行户头 ckn(`I  
bank statement                                 银行对账单 \;Weizq5  
barter transaction                              易货交易,以物换物交易 er\|i. Y  
basis of audit                                    审计依据 |7~<Is~ *  
basis of preparation                                (会计报表的)编制基础 Fr-SvsNFB  
book of account                               账目,账簿 uY*L,j^)  
borrowing                                         借款,贷款,借债 U<XG{<2  
branch                                              分支,分支机构,分店  M6TD" -  
brought forward                                (账户余额等的)承上年,承上期,承上页 WIGi51yC.x  
budget                                              预算 0g;|y4SN=  
building                                      建筑物;大楼 E{(;@PzE  
business conditions                                  业务情况,经营情况 yhJ@(tu.Gd  
business licence                               (企业等的)营业执照 5)40/cBe  
business relation                                业务关系 pj(,Zd[47  
y();tsW qc  
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只看该作者 1楼 发表于: 2012-04-24
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