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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 /~/nhK m  
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审计词汇英汉对照 Ai`0Ud,M@  
   Ed#Hilk'  
A "~08<+  
/ !hxW}>^  
h9&0"LHr  
ability to continue as a going concern               持续经营能力 J2!)%mF$  
acceptability                                     可接受性,可接受程度 aM\Ph&c7e'  
acceptable level of detection risk                     检查风险的可接受水平 suN}6C I  
acceptance of engagement                       接受委托 #*"I?B/fd8  
accepting the engagement for the first time              首次接受委托 80LN(0?x  
access to asset                                         对资产的接触 C]krJse@  
according to                                     根据,依据,依照 9*(uJA  
account balance                                账户余额 I%mGb$ Q  
account for                                       对……进行会计处理,核算;解释 /Em6+DN>  
accounting                                        会计,会计学 `bNLmTS  
accounting advisory serve                        会计咨询服务 ~W_ T3@  
accounting firm                                 会计师事务所 <,&t}7M/:  
accounting information                      会计信息,会计资料 J>+~//C  
accounting period                             会计期间 pH396GFIW  
accounting policies                                   会计政策 oK2jPP  
accounting professional bodies                 会计职业组织,会计职业团体 Nbt.y 'd  
accounting records                                   会计记录 4`:Eiik&p  
accounting responsibility                           会计责任 is{H >#+"  
accounting service                             会计服务 oox;8d4}y  
accounting standards                                会计准则 }t1J`+x%  
Accounting Standards for Business Enterprises       企业会计准则 W'Y#(N[ktP  
accounting system                             会计系统 fczH^+mI  
accounting treatment                                会计处理 c,5yH  
accuracy                                    准确性,精确性 {fn1sGA  
additional audit procedures                      追加审计程序 .s3y^ 1C  
addressee                                         收件人,收信人 ^7Z.~A y  
Administration of State-owned Assets  (the~)     国有资产管理局 xepp."O  
administrative laws and regulations                 行政法规 +QEiY~i  
adverse impact                                 不利影响,负面影响 69zMWuY  
adverse opinion                                反对意见 Ym9~/'%]  
advisory group                                  咨询组,顾问组 +wm%`N;v<  
agency fee                                        代理费,代理费用 }IV=qW,  
aggregate                                          总计,合计为…… dz )(~@tgz  
alternation of document and record                 变造文件和记录 #6 M3BF  
alternative audit procedures                      替代审计程序,备选审计程序 ,UW!?}@  
amend                                              修改,修订 LbnW(wr6:(  
amortisation                                      摊销 F7JF1HfCP  
analytical capacity                             分析能力 Pq3|O Z  
analytical procedures                               分析性程序 US] I[Y6V  
annual financial statements                        年度会计报表,年度财务报表 +.66Ky`|[  
appendix                                          附录,附表 4X$|jGQ\  
applicable                                         适用的 GNoUn7Y  
applicable laws and regulations                 适用的法规 8]l(D  
application systems                                  应用系统 fD2 )/5j1  
apply consistently                              一贯地执行,一贯地实施 dEPLkv  
appropriate                                       适当的,合适的; 0!q@b  
征用,挪用 *m[[>wE  
appropriate authorization                          适当的授权 {,e-; 2q  
appropriateness of audit evidence                    审计证据的适当性 fmv,)UP  
approval                                    批准,核准 noO#o+ Jg#  
assertion                                    (会计报表上的)认定;确认 /2:s g1  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 $[+)N ~  
asset                                                 资产,财产 iB5'mb *  
asset restructuring                             资产重组 C\}M_MD  
assignment of duties                                 职责的划分 0G(|`xG1q  
assistant                                     助理,助理人员 y`J8ha wp  
associated company                                 联属公司,联营公司  OF O,5  
association                                        联合,结合;协会,社团 FR6 PY  
assumption                                       假设,假定 h<bCm`qj  
at a given date                                         在某一特定时日 .FA99|:  
attestation                                         鉴证,公证 F?b"Rv  
attestation service                             鉴证服务 O<y65#68Z  
audit adjustment                                审计调整 fY!9i5@'  
audit areas                                        审计领域 ) RNB;K~s9  
audit conclusion                                审计结论 n {..Q,z  
audit effectiveness                             审计效果 3|4<SMm  
audit efficiency                                  审计效率 .a9f)^  
audit engagement letter                      审计业务约定书 LU+}iA)  
audit evidence                                          审计证据 }N"YlGY\Yn  
audit fee                                    审计费 _Oy;:XN  
audit files                                          审计档案 hY|-l%2f  
audit findings                                     审计中发现的事项 RhkTN'vO  
audit implementation stage                        审计实施阶段 I8{ mkh  
audit mark                                        审计标识 DY1"t7 9E  
audit materiality                                 审计重要性 TEi1,yc  
audit method                                     审计方法 L$v<t/W  
audit objective                                         审计目标,审计目的 @x_0AkZU  
audit of financial statements                      会计报表审计,财务报表审计 5TLE%#G@+  
audit opinion                                     审计意见 |2Uw8M7.E  
audit period                                      被审计期间,被审计年度 )a<MW66  
audit plan                                          审计计划 y-mjfW`n  
audit planning                                    编制审计计划,制定审计计划,审计计划 uj+{ tc  
audit planning stage                                  审计计划阶段 o^b5E=?>C  
audit procedure                                审计程序 PCnu?e3F  
audit programme                               审计程序表,具体审计计划 wxy@XN"/i+  
audit report                                       审计报告 _}tPtHPa/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ' 1X^@]+6  
audit report with a qualified opinion                 有保留意见的审计报告 @ Y!B~  
audit report with an adverse opinion                否定意见的审计报告 mQ2=t%  
audit report with dual dates                      双重日期审计报告 Ey{p;;H  
audit reporting stage                                 审计报告阶段 gi$'x^]#  
audit responsibility                                   审计责任 uo bQ S!  
audit results                                      审计结果 8WC _CAP  
audit risk                                          审计风险 ZtY?X- 4_  
audit sampling                                          审计抽样 AOe f1^S=  
audit sampling techniques                         审计抽样方法,审计抽样技术 &ju .5v|  
audit strategies                                  审计策略 15d' /f  
audit summary                                         审计总结,审计小结 xXSfYW  
audit team                                         审计小组 `W.g1"o8W4  
audit test                                    审计测试 6VLo4bq 5  
audit trail                                          审计轨迹 m@2=v q1f  
audit work                                        审计工作 t+D= @"BZP  
audit working paper                                 审计工作底稿 &a)d,4e<M  
audited financial statement                        审计会计报表,已审计财务报表 t :~,7  
Auditing Guidelines (the~)                      审计规范指南 O+]'*~a  
auditing standards                             审计准则 XW~a4If  
audit-oriented working paper                          (审计)业务类工作底稿 ?} lqu7S  
authorisation                                     授权 Pk=0pHH8q  
authorisation of transaction                       交易的授权 U5p3b;  
availability                                         可获得性 JF=T_SH^U  
B @r(3   
balance                                      余额;差额;平衡 z L9:e7o  
balance sheet                                    资产负债表 POf xN.  
bank                                                 银行 g!OcWy)7  
bank account                                    银行账户,银行户头 M*D@zb0ia  
bank statement                                 银行对账单 5 9i2*<k  
barter transaction                              易货交易,以物换物交易 V Ds0+RC  
basis of audit                                    审计依据 1L?d/j  
basis of preparation                                (会计报表的)编制基础 [z!pm-Ir  
book of account                               账目,账簿 1DGl[k/zv  
borrowing                                         借款,贷款,借债 *Ea)b -  
branch                                              分支,分支机构,分店 oTrit_@3  
brought forward                                (账户余额等的)承上年,承上期,承上页 BqUwvB4  
budget                                              预算 tH#t8Tq5x  
building                                      建筑物;大楼 W }v ,6Oe  
business conditions                                  业务情况,经营情况 /:"^,i\t  
business licence                               (企业等的)营业执照 hBV m; `  
business relation                                业务关系 YMVi7D~;Q$  
Cq'{ %  
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只看该作者 1楼 发表于: 2012-04-24
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