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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 F+ %l= fs  
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审计词汇英汉对照 L'w]O -86  
   jyB Ys& v  
A @`qB[<t8:<  
/gn!="J  
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ability to continue as a going concern               持续经营能力 zpjE_|  
acceptability                                     可接受性,可接受程度 ~jzjJ&O&  
acceptable level of detection risk                     检查风险的可接受水平 V8#NXU g<!  
acceptance of engagement                       接受委托 K#Zv>x!to  
accepting the engagement for the first time              首次接受委托  C TKeY  
access to asset                                         对资产的接触 {&J~P&,k  
according to                                     根据,依据,依照 wXtp(YwlH  
account balance                                账户余额 2u$rloc$b  
account for                                       对……进行会计处理,核算;解释 W{c Z7$d  
accounting                                        会计,会计学 m(D+!I9  
accounting advisory serve                        会计咨询服务 K^ ALE  
accounting firm                                 会计师事务所 =*R6 O,  
accounting information                      会计信息,会计资料 E\ls- (,  
accounting period                             会计期间 /+1(,S  
accounting policies                                   会计政策 3 W%j^nM  
accounting professional bodies                 会计职业组织,会计职业团体 mV^~  
accounting records                                   会计记录 BOWBD@y  
accounting responsibility                           会计责任 CXi[$nF3  
accounting service                             会计服务 5M/~ |"xk  
accounting standards                                会计准则 loC~wm%Ql  
Accounting Standards for Business Enterprises       企业会计准则 W>5[_d  
accounting system                             会计系统 5+Ao.3Xn  
accounting treatment                                会计处理 }|%1LL^pB  
accuracy                                    准确性,精确性 &%%ix#iF  
additional audit procedures                      追加审计程序 |Sm/s;&c6  
addressee                                         收件人,收信人 #;f50j!r  
Administration of State-owned Assets  (the~)     国有资产管理局 AvPPsN0  
administrative laws and regulations                 行政法规 F0~<p[9Nx  
adverse impact                                 不利影响,负面影响 Mo5b @ [  
adverse opinion                                反对意见 MT7B'hd  
advisory group                                  咨询组,顾问组 PQp =bX,  
agency fee                                        代理费,代理费用 QIg'js$W  
aggregate                                          总计,合计为…… S+#|j  
alternation of document and record                 变造文件和记录 t cO{CI  
alternative audit procedures                      替代审计程序,备选审计程序 AVm+ 1  
amend                                              修改,修订 Z #T  
amortisation                                      摊销 B%tWi  
analytical capacity                             分析能力 p!5'#\^f  
analytical procedures                               分析性程序 gJCZ9{Nl  
annual financial statements                        年度会计报表,年度财务报表 ({Pjz;xM  
appendix                                          附录,附表 ^,,}2dsb>  
applicable                                         适用的 y/5GY,z%aL  
applicable laws and regulations                 适用的法规 ~d].<Be  
application systems                                  应用系统 Svb>s|D  
apply consistently                              一贯地执行,一贯地实施 #f<  v%  
appropriate                                       适当的,合适的; NSBcYObX  
征用,挪用 >,E^ R`y  
appropriate authorization                          适当的授权 !-.GfI:q  
appropriateness of audit evidence                    审计证据的适当性 D$7#&2y  
approval                                    批准,核准 !=A;?Kdq  
assertion                                    (会计报表上的)认定;确认 tU5uL.( O  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 {}$Zff   
asset                                                 资产,财产 z DU=2c4W9  
asset restructuring                             资产重组 ,uAp;"YJeV  
assignment of duties                                 职责的划分 z~ywFk}KGd  
assistant                                     助理,助理人员 _CfJKp)  
associated company                                 联属公司,联营公司 Dz Q  
association                                        联合,结合;协会,社团 DY 9]$h*y  
assumption                                       假设,假定 ]8}51y8  
at a given date                                         在某一特定时日 bMGn&6QiP[  
attestation                                         鉴证,公证 ~MBPN 4r  
attestation service                             鉴证服务 4l+!Z,b  
audit adjustment                                审计调整 .] sJl  
audit areas                                        审计领域 wapSpSt  
audit conclusion                                审计结论 "4;nnq  
audit effectiveness                             审计效果 OQ7 `n<I<)  
audit efficiency                                  审计效率 ! 5NuFLOf  
audit engagement letter                      审计业务约定书 ZZ7qSyBs?  
audit evidence                                          审计证据 __2<v?\  
audit fee                                    审计费 <^'{=A>  
audit files                                          审计档案 w4vV#C4X  
audit findings                                     审计中发现的事项 Ps74SoD-  
audit implementation stage                        审计实施阶段  UXs)$  
audit mark                                        审计标识 Xv|=RNz  
audit materiality                                 审计重要性 TI8r/P? ]V  
audit method                                     审计方法 G[A3H> >  
audit objective                                         审计目标,审计目的 l6y}>]  
audit of financial statements                      会计报表审计,财务报表审计 XTo7fbW*  
audit opinion                                     审计意见 0] kKF<s  
audit period                                      被审计期间,被审计年度 QYboX~g~p  
audit plan                                          审计计划 b7Jxv7$e  
audit planning                                    编制审计计划,制定审计计划,审计计划 v6s,lC5qR  
audit planning stage                                  审计计划阶段 w y|^=#k  
audit procedure                                审计程序 w?8SQI,~X  
audit programme                               审计程序表,具体审计计划 l2qvYNMw  
audit report                                       审计报告 D]]wJQU2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @kqxN\DE  
audit report with a qualified opinion                 有保留意见的审计报告 !: ^q_q4  
audit report with an adverse opinion                否定意见的审计报告 t/\   
audit report with dual dates                      双重日期审计报告 {d'-1z"q  
audit reporting stage                                 审计报告阶段 _r*\ BM8y  
audit responsibility                                   审计责任 u3C_Xz  
audit results                                      审计结果 /{\ /e"5  
audit risk                                          审计风险 njF$1? )sq  
audit sampling                                          审计抽样 W &IG,7tr  
audit sampling techniques                         审计抽样方法,审计抽样技术 y %Q. (  
audit strategies                                  审计策略  ch8a  
audit summary                                         审计总结,审计小结 IHni1  
audit team                                         审计小组 3R3H+W0{  
audit test                                    审计测试 W<r<K=`5P  
audit trail                                          审计轨迹 Zd6ik&S   
audit work                                        审计工作 ;:fW]5"R  
audit working paper                                 审计工作底稿 |QDoi[ *  
audited financial statement                        审计会计报表,已审计财务报表 5e /YEDP  
Auditing Guidelines (the~)                      审计规范指南 G}fB d  
auditing standards                             审计准则 n^Ca?|} ,  
audit-oriented working paper                          (审计)业务类工作底稿 YV<y-,Io  
authorisation                                     授权 Lwr's'ao.  
authorisation of transaction                       交易的授权 #$I@V4O;#  
availability                                         可获得性 H OR8Jwf:  
B }OpUG  
balance                                      余额;差额;平衡 wlT8 |  
balance sheet                                    资产负债表 mdWA5p(  
bank                                                 银行 D%p*G5Bg3  
bank account                                    银行账户,银行户头 +;?mg(:  
bank statement                                 银行对账单 kAQ(8xV  
barter transaction                              易货交易,以物换物交易 L"qJZU  
basis of audit                                    审计依据 1f`De`zXzr  
basis of preparation                                (会计报表的)编制基础  Y~WdN<g  
book of account                               账目,账簿 HIXAA?_eh=  
borrowing                                         借款,贷款,借债 Vx h39eW  
branch                                              分支,分支机构,分店 C\EIaLN<  
brought forward                                (账户余额等的)承上年,承上期,承上页 >R+-mP!nj  
budget                                              预算 j uA@"SG  
building                                      建筑物;大楼 ~U0%}Bbh  
business conditions                                  业务情况,经营情况 EtKq.<SJ  
business licence                               (企业等的)营业执照 _MBhwNBxZ  
business relation                                业务关系 9D T<  
;6W]f([  
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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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