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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 6^ab@GrN\  
   FllX za)  
审计词汇英汉对照 cf\&No?-p  
   x%pRDytA  
A p_r4^p\  
8+ hhdy*b  
T6X}Ws"  
ability to continue as a going concern               持续经营能力  HD H  
acceptability                                     可接受性,可接受程度 TA|s@T{  
acceptable level of detection risk                     检查风险的可接受水平 Cdmy.gx^  
acceptance of engagement                       接受委托 LZa % x  
accepting the engagement for the first time              首次接受委托 ) P%4:P  
access to asset                                         对资产的接触 t H,sql)  
according to                                     根据,依据,依照  UBIIo'u  
account balance                                账户余额 )(]Envb?A0  
account for                                       对……进行会计处理,核算;解释 7 OWsHlU  
accounting                                        会计,会计学 Sz)b7:  
accounting advisory serve                        会计咨询服务 ?<6@^X"  
accounting firm                                 会计师事务所 GMw)*  
accounting information                      会计信息,会计资料 ^7^2D2[  
accounting period                             会计期间 2lo:a{}j  
accounting policies                                   会计政策 ]=Pu\eE  
accounting professional bodies                 会计职业组织,会计职业团体 wV>c" J  
accounting records                                   会计记录 a%*_2#  
accounting responsibility                           会计责任 1mix+.d  
accounting service                             会计服务 \XDmK    
accounting standards                                会计准则 H?{ MRe  
Accounting Standards for Business Enterprises       企业会计准则 87}(AO)  
accounting system                             会计系统 6n,xH!7  
accounting treatment                                会计处理 yV2e5/ i  
accuracy                                    准确性,精确性 $ 9=8@  
additional audit procedures                      追加审计程序 L;lk.~V4T  
addressee                                         收件人,收信人 #C x%OIi[f  
Administration of State-owned Assets  (the~)     国有资产管理局 GV>&g  
administrative laws and regulations                 行政法规 ju.OW`GM  
adverse impact                                 不利影响,负面影响 +o u Y  
adverse opinion                                反对意见 QoseS/  
advisory group                                  咨询组,顾问组 *{nunb>WO  
agency fee                                        代理费,代理费用 ib; yu_  
aggregate                                          总计,合计为…… oLw|uU-|  
alternation of document and record                 变造文件和记录 Man^<T%F  
alternative audit procedures                      替代审计程序,备选审计程序 Khap9a_q-  
amend                                              修改,修订 ;j!UY.i  
amortisation                                      摊销 bBG/gQ  
analytical capacity                             分析能力 B j=@&;  
analytical procedures                               分析性程序 /tzlbI]z  
annual financial statements                        年度会计报表,年度财务报表 uQ^hV%|"  
appendix                                          附录,附表 P9s_2KOF  
applicable                                         适用的 B% mtp;) P  
applicable laws and regulations                 适用的法规 wE4;Rk1  
application systems                                  应用系统 Z/c_kf[  
apply consistently                              一贯地执行,一贯地实施 `V@z&n0P6  
appropriate                                       适当的,合适的; Wp`C:H  
征用,挪用 W #47Cz  
appropriate authorization                          适当的授权 Vmtzig3w[  
appropriateness of audit evidence                    审计证据的适当性 :P,2K5]y  
approval                                    批准,核准 3(o7co-f  
assertion                                    (会计报表上的)认定;确认 1OP" 5f  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 j-6v2MH  
asset                                                 资产,财产 ^}hZ'<PK  
asset restructuring                             资产重组 -!~vA+jw1  
assignment of duties                                 职责的划分 >3!DOv   
assistant                                     助理,助理人员 %p*`h43;  
associated company                                 联属公司,联营公司 bM5CDzH(#X  
association                                        联合,结合;协会,社团 W }Zb~[,  
assumption                                       假设,假定 NnP.k7m)  
at a given date                                         在某一特定时日 z'*ml ?  
attestation                                         鉴证,公证 4]EvT=Ro  
attestation service                             鉴证服务 )WmZP3$^TX  
audit adjustment                                审计调整 mYzcVhV  
audit areas                                        审计领域 =E1tgrW  
audit conclusion                                审计结论 p7$3`t 6u  
audit effectiveness                             审计效果 Yw1Y-M  
audit efficiency                                  审计效率 K.%z;( U  
audit engagement letter                      审计业务约定书 Vf$1Sjw  
audit evidence                                          审计证据 i(P>Y2s  
audit fee                                    审计费 Lrlk*   
audit files                                          审计档案 /k) NP  
audit findings                                     审计中发现的事项 ]1tN|ODY*W  
audit implementation stage                        审计实施阶段 ,8~dz  
audit mark                                        审计标识 XHZLW h"gS  
audit materiality                                 审计重要性 O/$ v69:  
audit method                                     审计方法 \QiqcD9Y  
audit objective                                         审计目标,审计目的 aoK4Du{  
audit of financial statements                      会计报表审计,财务报表审计 soDfi-2o3  
audit opinion                                     审计意见 Cc* |Zw  
audit period                                      被审计期间,被审计年度 Bu' :2"7  
audit plan                                          审计计划 FbuKZp+  
audit planning                                    编制审计计划,制定审计计划,审计计划 g4Bg6<;  
audit planning stage                                  审计计划阶段  XtR`?  
audit procedure                                审计程序 oW8;^u  
audit programme                               审计程序表,具体审计计划 ah>Dqb*  
audit report                                       审计报告 "~Us#4>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [RW, {A  
audit report with a qualified opinion                 有保留意见的审计报告 eiOi3q  
audit report with an adverse opinion                否定意见的审计报告 \wTW?>o Z  
audit report with dual dates                      双重日期审计报告 g{]ej  
audit reporting stage                                 审计报告阶段 WFXx70n  
audit responsibility                                   审计责任 v3Eo@,-  
audit results                                      审计结果 Wz5d| b  
audit risk                                          审计风险 ]Px:d+wX:  
audit sampling                                          审计抽样 ypxC1E  
audit sampling techniques                         审计抽样方法,审计抽样技术 h|)2'07  
audit strategies                                  审计策略 f}A^]6MO:  
audit summary                                         审计总结,审计小结 =qan%=0"h  
audit team                                         审计小组 95VqaR,  
audit test                                    审计测试 > d^r">!,  
audit trail                                          审计轨迹 =w t-YM  
audit work                                        审计工作 !SN6 ?Xy  
audit working paper                                 审计工作底稿 Qve`k<Cj"  
audited financial statement                        审计会计报表,已审计财务报表 ayHn_  
Auditing Guidelines (the~)                      审计规范指南 dfnX!C~6\  
auditing standards                             审计准则 oA[2)BU  
audit-oriented working paper                          (审计)业务类工作底稿 WtMcI>4w  
authorisation                                     授权 XNy:0C  
authorisation of transaction                       交易的授权 O $YJku  
availability                                         可获得性 o K%K+h  
B zC[i <'h!T  
balance                                      余额;差额;平衡 e$gaE</  
balance sheet                                    资产负债表 iFY]0@yt  
bank                                                 银行 (gFQ K[  
bank account                                    银行账户,银行户头 Ti /; |lP@  
bank statement                                 银行对账单 3J23q  
barter transaction                              易货交易,以物换物交易 /%c+ eL}l  
basis of audit                                    审计依据 uH TKo(NG  
basis of preparation                                (会计报表的)编制基础 $eTv6B?m  
book of account                               账目,账簿 MA l{ 66  
borrowing                                         借款,贷款,借债 ,!xz*o+#@  
branch                                              分支,分支机构,分店 A632 :V  
brought forward                                (账户余额等的)承上年,承上期,承上页 qFB9,cUqh  
budget                                              预算 Z1 E` I89<  
building                                      建筑物;大楼 HE8'N=0  
business conditions                                  业务情况,经营情况 3( >(lk  
business licence                               (企业等的)营业执照 $@XPL~4  
business relation                                业务关系 bL6L-S  
|E>v~qD8I  
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只看该作者 1楼 发表于: 2012-04-24
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