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[专业英语]审计词汇英汉对照 [复制链接]

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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 "8dnFrE  
   k)' z<EL6c  
审计词汇英汉对照 ;|1P1H-W~M  
   n ZZQxV,  
A nln[V$   
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ability to continue as a going concern               持续经营能力 +~.Jw#HqS  
acceptability                                     可接受性,可接受程度 J` --O(8Ml  
acceptable level of detection risk                     检查风险的可接受水平 ZoReyY2  
acceptance of engagement                       接受委托 ddhTr i'f  
accepting the engagement for the first time              首次接受委托 `ViNSr):J  
access to asset                                         对资产的接触 cDyC&}:f  
according to                                     根据,依据,依照 V+5 n|L5  
account balance                                账户余额 %D0Ws9:|  
account for                                       对……进行会计处理,核算;解释 !)3Su=*R  
accounting                                        会计,会计学 :%]R x&08  
accounting advisory serve                        会计咨询服务 oDI*\S>  
accounting firm                                 会计师事务所 (Sp~+#XnF  
accounting information                      会计信息,会计资料 U .h PC3  
accounting period                             会计期间 \eN/fTPm  
accounting policies                                   会计政策 CnA)>4E*'  
accounting professional bodies                 会计职业组织,会计职业团体 e1}0f8%  
accounting records                                   会计记录 R}<s~` Pl  
accounting responsibility                           会计责任 ;|,Y2?  
accounting service                             会计服务 x)mC^  
accounting standards                                会计准则 > o`RPWs  
Accounting Standards for Business Enterprises       企业会计准则 w.- i !Ls  
accounting system                             会计系统 EPnB%'l\c  
accounting treatment                                会计处理 T )]|o+G  
accuracy                                    准确性,精确性 [M>_(u6   
additional audit procedures                      追加审计程序 wf$ JuHPt  
addressee                                         收件人,收信人 &}=,8Gt1G  
Administration of State-owned Assets  (the~)     国有资产管理局 ^P`'qfZ  
administrative laws and regulations                 行政法规 gq &85([  
adverse impact                                 不利影响,负面影响 hG3Lj7)UH  
adverse opinion                                反对意见 ee` =B  
advisory group                                  咨询组,顾问组 "g[UX{L  
agency fee                                        代理费,代理费用 S6Pb V}  
aggregate                                          总计,合计为…… o-Arfc3Q  
alternation of document and record                 变造文件和记录 tJ=zk3BN~  
alternative audit procedures                      替代审计程序,备选审计程序 .1lc'gu5y  
amend                                              修改,修订 R;2 -/MT-  
amortisation                                      摊销 lI<8)42yq  
analytical capacity                             分析能力 ka [NYW{.  
analytical procedures                               分析性程序 7^X_tQf  
annual financial statements                        年度会计报表,年度财务报表 "!?Ya{  
appendix                                          附录,附表 '2oBi6|X  
applicable                                         适用的 jK1! \j  
applicable laws and regulations                 适用的法规 {u3u%^E;R  
application systems                                  应用系统 p4_uY7^6  
apply consistently                              一贯地执行,一贯地实施 m q9 &To!  
appropriate                                       适当的,合适的; j`l K}  
征用,挪用 Z] }@#/ n  
appropriate authorization                          适当的授权 X[6 z  
appropriateness of audit evidence                    审计证据的适当性 HEN9D/O=  
approval                                    批准,核准 7|Y8^T s  
assertion                                    (会计报表上的)认定;确认 1!#ZEI C  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 d<e.`dhc  
asset                                                 资产,财产 aQ\O ]gCE  
asset restructuring                             资产重组 -&tiM v  
assignment of duties                                 职责的划分 Vd~k4  
assistant                                     助理,助理人员 CB)#; |aDB  
associated company                                 联属公司,联营公司 IQ8AsV&'C  
association                                        联合,结合;协会,社团 5o #8DIal  
assumption                                       假设,假定 (^\i(cfu6Q  
at a given date                                         在某一特定时日 HrxEC)V6#  
attestation                                         鉴证,公证 R5zV= N  
attestation service                             鉴证服务 U"Oq85vY  
audit adjustment                                审计调整 Ccmbdw,Z 5  
audit areas                                        审计领域 -XB>&dNl)T  
audit conclusion                                审计结论 )cXc"aj@s  
audit effectiveness                             审计效果 5H2|:GzUc  
audit efficiency                                  审计效率 1cega1s3xR  
audit engagement letter                      审计业务约定书 ;'}xD5 ]  
audit evidence                                          审计证据 =Y0m;-1M  
audit fee                                    审计费 ,55`s#;  
audit files                                          审计档案 0}N^l=jQ  
audit findings                                     审计中发现的事项 =c'LG   
audit implementation stage                        审计实施阶段 /2  N%Z  
audit mark                                        审计标识 {T9g\F*  
audit materiality                                 审计重要性 Gmb57z&:  
audit method                                     审计方法 !8$}]uWP  
audit objective                                         审计目标,审计目的 \?Z dUY  
audit of financial statements                      会计报表审计,财务报表审计 6dh PqL  
audit opinion                                     审计意见 +Muyp]_  
audit period                                      被审计期间,被审计年度 shB(kb{{  
audit plan                                          审计计划 x?kZD~|{)  
audit planning                                    编制审计计划,制定审计计划,审计计划 #LZ`kSlv4  
audit planning stage                                  审计计划阶段 v|xlI4  
audit procedure                                审计程序 j.K yPWO  
audit programme                               审计程序表,具体审计计划 Q.Acmht#  
audit report                                       审计报告 S.z;Bm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IO4 IaeM  
audit report with a qualified opinion                 有保留意见的审计报告 <}=D?bXw  
audit report with an adverse opinion                否定意见的审计报告 *VU Xw@  
audit report with dual dates                      双重日期审计报告 T]xGE   
audit reporting stage                                 审计报告阶段 Z7v~;JzC#  
audit responsibility                                   审计责任 2:abe  
audit results                                      审计结果 7]Egu D4  
audit risk                                          审计风险 {:Q2Itsy  
audit sampling                                          审计抽样 VXa]L4jJ9  
audit sampling techniques                         审计抽样方法,审计抽样技术 v7-'H/d.  
audit strategies                                  审计策略 ]k Pco4  
audit summary                                         审计总结,审计小结 3O.-'U1K  
audit team                                         审计小组 :X#(T- !t  
audit test                                    审计测试 3 R m$  
audit trail                                          审计轨迹 ]1K &U5p  
audit work                                        审计工作 |lv4X }H  
audit working paper                                 审计工作底稿 &Fi8@0Fh  
audited financial statement                        审计会计报表,已审计财务报表 VlEkT9^:  
Auditing Guidelines (the~)                      审计规范指南 M$)+Uo 2  
auditing standards                             审计准则 gSC@uf  
audit-oriented working paper                          (审计)业务类工作底稿 H`P )  
authorisation                                     授权 1li`+~L F  
authorisation of transaction                       交易的授权 (7IF5g\  
availability                                         可获得性 %bsdC0xM  
B Bw$-*FYE  
balance                                      余额;差额;平衡 % /s1ma6q  
balance sheet                                    资产负债表 8 WH>  
bank                                                 银行 v6GWD}HH,  
bank account                                    银行账户,银行户头 yDKX,  
bank statement                                 银行对账单 \bg^E>-  
barter transaction                              易货交易,以物换物交易 Z_;' r|c  
basis of audit                                    审计依据 AIeYy-f  
basis of preparation                                (会计报表的)编制基础 \8pbPo=x  
book of account                               账目,账簿 eZv0"FK X  
borrowing                                         借款,贷款,借债 oeIS&O.K  
branch                                              分支,分支机构,分店 )-9/5Z0v  
brought forward                                (账户余额等的)承上年,承上期,承上页 g (~&  
budget                                              预算 dcA0k  
building                                      建筑物;大楼 A-~)7-  
business conditions                                  业务情况,经营情况 4 qnQF]4  
business licence                               (企业等的)营业执照 8177x7UG2[  
business relation                                业务关系 WRgz]=W3w  
T&c[m!}X|t  
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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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