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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 }Mc&yjhMrg  
   N?s5h?  
审计词汇英汉对照 >$A,B  
   9aKCO4  
A "SwM%j  
=:^f6"p&Z  
Oimq P  
ability to continue as a going concern               持续经营能力 sGbk4g  
acceptability                                     可接受性,可接受程度 "4QD\k5  
acceptable level of detection risk                     检查风险的可接受水平 <;E>1*K}8  
acceptance of engagement                       接受委托 +d8?=LX  
accepting the engagement for the first time              首次接受委托 Ac Y!  
access to asset                                         对资产的接触 J35[GZ';D  
according to                                     根据,依据,依照 -hO[^^i9  
account balance                                账户余额 <:0d%YB)  
account for                                       对……进行会计处理,核算;解释 3)~z~p7  
accounting                                        会计,会计学 <K~mg<ff$  
accounting advisory serve                        会计咨询服务 lH oV>k  
accounting firm                                 会计师事务所 J*f..:m  
accounting information                      会计信息,会计资料 `SESj)W(y  
accounting period                             会计期间 ].*I Z  
accounting policies                                   会计政策  gm@%[  
accounting professional bodies                 会计职业组织,会计职业团体 F='rGQK!1  
accounting records                                   会计记录 P/~kX_  
accounting responsibility                           会计责任 rt!Uix&  
accounting service                             会计服务 n@| &jh  
accounting standards                                会计准则 v>p~y u+G  
Accounting Standards for Business Enterprises       企业会计准则 I/w=!Ih  
accounting system                             会计系统 3l''   
accounting treatment                                会计处理 'uV;)~  
accuracy                                    准确性,精确性 -]vPF|  
additional audit procedures                      追加审计程序 zE4TdT1y|  
addressee                                         收件人,收信人 4>8'.8S   
Administration of State-owned Assets  (the~)     国有资产管理局 gK"E4{y_@  
administrative laws and regulations                 行政法规 rXg#_c5j  
adverse impact                                 不利影响,负面影响 wfF0+T+IA  
adverse opinion                                反对意见 Mhj.3nN  
advisory group                                  咨询组,顾问组 # Q_ d  
agency fee                                        代理费,代理费用 x[H9<&)D  
aggregate                                          总计,合计为…… `!iVMTp  
alternation of document and record                 变造文件和记录 ;K<W<v5m0N  
alternative audit procedures                      替代审计程序,备选审计程序 6):^m{RH^  
amend                                              修改,修订 "G @(AE(  
amortisation                                      摊销 ob;$yn7ZO1  
analytical capacity                             分析能力 :f58JLX  
analytical procedures                               分析性程序 aY@st]p  
annual financial statements                        年度会计报表,年度财务报表 i\u m;\  
appendix                                          附录,附表 C@[f Z  
applicable                                         适用的 lCMU{)  
applicable laws and regulations                 适用的法规 FYu=e?L  
application systems                                  应用系统 zkRL'-  
apply consistently                              一贯地执行,一贯地实施 :raYt5n1,y  
appropriate                                       适当的,合适的; bMpCQ  
征用,挪用 7|eD}=jy  
appropriate authorization                          适当的授权 `(7HFq<N  
appropriateness of audit evidence                    审计证据的适当性 F`\7&'I  
approval                                    批准,核准 8'X:}O/  
assertion                                    (会计报表上的)认定;确认 A~UDtXN*4  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 /iekww^54  
asset                                                 资产,财产 MX{p)(HW  
asset restructuring                             资产重组 c'r7sI%Yi  
assignment of duties                                 职责的划分 8 m T..23  
assistant                                     助理,助理人员 #4<Rs|K  
associated company                                 联属公司,联营公司 F( Iq8DV  
association                                        联合,结合;协会,社团 /_ MEb42&  
assumption                                       假设,假定 R@)L@M)u;  
at a given date                                         在某一特定时日 =W~K_jE5lo  
attestation                                         鉴证,公证 L=wg"$  
attestation service                             鉴证服务 <MH| <hP  
audit adjustment                                审计调整 =9ISsI\Y6  
audit areas                                        审计领域 5U^  
audit conclusion                                审计结论 =5sUpP V(  
audit effectiveness                             审计效果 g[~"c}  
audit efficiency                                  审计效率 3Vj,O?(Z  
audit engagement letter                      审计业务约定书 7Ed6o  
audit evidence                                          审计证据 J~[A8o  
audit fee                                    审计费 `II/nv0jn  
audit files                                          审计档案 <U ?_-0  
audit findings                                     审计中发现的事项 a:(.{z?nM  
audit implementation stage                        审计实施阶段 !@x'?+   
audit mark                                        审计标识 !wttKUO?  
audit materiality                                 审计重要性 Iv5 ag h%  
audit method                                     审计方法 BiUOjQC#  
audit objective                                         审计目标,审计目的 K;wd2/jmJ  
audit of financial statements                      会计报表审计,财务报表审计 Iq-+X3i  
audit opinion                                     审计意见 &91U(Go  
audit period                                      被审计期间,被审计年度 s2-p -n  
audit plan                                          审计计划 M)oy3y^&  
audit planning                                    编制审计计划,制定审计计划,审计计划 )./%/ _*K  
audit planning stage                                  审计计划阶段 Ws;}D}+  
audit procedure                                审计程序 7EKQE>xj  
audit programme                               审计程序表,具体审计计划 .D`""up|{  
audit report                                       审计报告 0{P Rv./`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mqg[2VTRP  
audit report with a qualified opinion                 有保留意见的审计报告 T*%Q s&x ;  
audit report with an adverse opinion                否定意见的审计报告 ?4U|6|1  
audit report with dual dates                      双重日期审计报告 3 UBg"1IC  
audit reporting stage                                 审计报告阶段 "c6(=FFq  
audit responsibility                                   审计责任 Lit@ m2{\  
audit results                                      审计结果 9cu0$P`}5  
audit risk                                          审计风险 *$ihNX]YG  
audit sampling                                          审计抽样 :Sx !jx>W  
audit sampling techniques                         审计抽样方法,审计抽样技术 V+mTo^  
audit strategies                                  审计策略 rN'')n/ F  
audit summary                                         审计总结,审计小结 q+/c+u?=^  
audit team                                         审计小组 NiwJ$Ah~X  
audit test                                    审计测试 8tM40/U$  
audit trail                                          审计轨迹 luyU!  
audit work                                        审计工作 2U-F}Z  
audit working paper                                 审计工作底稿 Ed%8| M3  
audited financial statement                        审计会计报表,已审计财务报表 fBptjt_  
Auditing Guidelines (the~)                      审计规范指南 eJB !|  
auditing standards                             审计准则 M8 E8r  
audit-oriented working paper                          (审计)业务类工作底稿 "`Q.z~  
authorisation                                     授权 k{op,n#  
authorisation of transaction                       交易的授权 _z<y ]?q  
availability                                         可获得性 c8cV{}7Kb  
B j7vp@l6`L  
balance                                      余额;差额;平衡  Zjz< Q-  
balance sheet                                    资产负债表 H h4G3h0  
bank                                                 银行 f*VBSg[`  
bank account                                    银行账户,银行户头 jrMY]Ea2`  
bank statement                                 银行对账单 5y. n  
barter transaction                              易货交易,以物换物交易 (Z YGfX  
basis of audit                                    审计依据 Cc?BJ  
basis of preparation                                (会计报表的)编制基础 '[ZRWwhr  
book of account                               账目,账簿 s^X(G!V{c  
borrowing                                         借款,贷款,借债 vpy_piG|  
branch                                              分支,分支机构,分店 K0#kW \4`  
brought forward                                (账户余额等的)承上年,承上期,承上页 2l)J,z  
budget                                              预算 Cz2OGM*mz?  
building                                      建筑物;大楼 !H`Q^Xf}  
business conditions                                  业务情况,经营情况 qYHAXc}$  
business licence                               (企业等的)营业执照 Y~qv 0O6K  
business relation                                业务关系 l^s\^b=W  
ps#+i  
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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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