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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 SvH=P !`+  
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审计词汇英汉对照 m=2TzLVv  
   u>(s .4]+  
A ushQWP)  
R|{6JsjG10  
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ability to continue as a going concern               持续经营能力 n<7#?X7  
acceptability                                     可接受性,可接受程度 =o=)EU{~  
acceptable level of detection risk                     检查风险的可接受水平 o([+Pp  
acceptance of engagement                       接受委托 K}O~tff  
accepting the engagement for the first time              首次接受委托 LX j Tqp'  
access to asset                                         对资产的接触 Zx<s-J4o=w  
according to                                     根据,依据,依照 9VIsLk54^  
account balance                                账户余额 7,|-%!p[  
account for                                       对……进行会计处理,核算;解释 oZ%t!Fl1  
accounting                                        会计,会计学 SDV} bN  
accounting advisory serve                        会计咨询服务 * Yov>lO  
accounting firm                                 会计师事务所 ltHC+8 aZ  
accounting information                      会计信息,会计资料 P/t$xqAL  
accounting period                             会计期间 qO>BF/)a(  
accounting policies                                   会计政策 <?Fgm1=o  
accounting professional bodies                 会计职业组织,会计职业团体 P G) dIec  
accounting records                                   会计记录 9F k wtF  
accounting responsibility                           会计责任 lXm]1 *<  
accounting service                             会计服务 &&[j/d}J  
accounting standards                                会计准则 [kz<2P  
Accounting Standards for Business Enterprises       企业会计准则 a+*|P  
accounting system                             会计系统 =Ze~6vS,  
accounting treatment                                会计处理 f&^K>Jt1@#  
accuracy                                    准确性,精确性 eUqsvF}l!  
additional audit procedures                      追加审计程序 2N(c&Dzkh`  
addressee                                         收件人,收信人 >'Nrvy%&0  
Administration of State-owned Assets  (the~)     国有资产管理局 &e[/F@\%  
administrative laws and regulations                 行政法规 HI']{2p2}t  
adverse impact                                 不利影响,负面影响 blaxUP:  
adverse opinion                                反对意见 05nG |  
advisory group                                  咨询组,顾问组 \I#2Mq?  
agency fee                                        代理费,代理费用 !e.@Xk.P6  
aggregate                                          总计,合计为…… sBF}j.b  
alternation of document and record                 变造文件和记录 ^`=Z=C$fj  
alternative audit procedures                      替代审计程序,备选审计程序 )R{4"&&2  
amend                                              修改,修订 J_U1eSz<j  
amortisation                                      摊销 ^#exs Xy  
analytical capacity                             分析能力 KWy4}7a@,s  
analytical procedures                               分析性程序 ksm=<I"C  
annual financial statements                        年度会计报表,年度财务报表 "v jFL9  
appendix                                          附录,附表 sh}=#eb  
applicable                                         适用的 PWLMux  
applicable laws and regulations                 适用的法规 CbS9fc&  
application systems                                  应用系统 .knRH^  
apply consistently                              一贯地执行,一贯地实施 ]Rnr>_>x;  
appropriate                                       适当的,合适的; <+sv7"a  
征用,挪用 q(!191@C(  
appropriate authorization                          适当的授权 Y4! v1  
appropriateness of audit evidence                    审计证据的适当性 1>57rx"l  
approval                                    批准,核准 T -C2V$1  
assertion                                    (会计报表上的)认定;确认 8*4X%a=O f  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 O,9KhX +  
asset                                                 资产,财产 /$WEO[o  
asset restructuring                             资产重组 Gt\F),@  
assignment of duties                                 职责的划分 hRxR2  
assistant                                     助理,助理人员 3boINmX  
associated company                                 联属公司,联营公司 6 /s#'#jh  
association                                        联合,结合;协会,社团 +UHf&i/3  
assumption                                       假设,假定 292e0cE  
at a given date                                         在某一特定时日 WK /Byd.Z  
attestation                                         鉴证,公证 vlm&)DIt  
attestation service                             鉴证服务 }# 'O b  
audit adjustment                                审计调整 mWUQF"q8  
audit areas                                        审计领域 2@:Go`mg  
audit conclusion                                审计结论 v~ZdMQvwt  
audit effectiveness                             审计效果 OPBnU@=R  
audit efficiency                                  审计效率 n/S 1Hae`  
audit engagement letter                      审计业务约定书 \ tF><  
audit evidence                                          审计证据 Z!~~6Sq  
audit fee                                    审计费 E7oL{gU  
audit files                                          审计档案 Sk p&W*Ai  
audit findings                                     审计中发现的事项 ui YZk3  
audit implementation stage                        审计实施阶段 e<9IwS!/  
audit mark                                        审计标识 )@\= pE.H  
audit materiality                                 审计重要性 g G~UsA  
audit method                                     审计方法 ~F+{P4%`<  
audit objective                                         审计目标,审计目的 DP &,jU6  
audit of financial statements                      会计报表审计,财务报表审计 1nX/5z_U  
audit opinion                                     审计意见 &JtK<g  
audit period                                      被审计期间,被审计年度 ZnI_< iFR*  
audit plan                                          审计计划 Kt;h'?  
audit planning                                    编制审计计划,制定审计计划,审计计划 k[gO>UGB;  
audit planning stage                                  审计计划阶段 +VI2i~  
audit procedure                                审计程序 M7fw/i  
audit programme                               审计程序表,具体审计计划 +P6q wh\v  
audit report                                       审计报告 ^4_.5~(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ygWo9?  
audit report with a qualified opinion                 有保留意见的审计报告 z6ArSLlZ  
audit report with an adverse opinion                否定意见的审计报告 e%U0^! 8  
audit report with dual dates                      双重日期审计报告 : JD% =w_  
audit reporting stage                                 审计报告阶段 a~9U{)@F  
audit responsibility                                   审计责任 3!,XR\`[  
audit results                                      审计结果 yO]Vex5)  
audit risk                                          审计风险 \=XAl >}\  
audit sampling                                          审计抽样 pI,QkDJ0  
audit sampling techniques                         审计抽样方法,审计抽样技术 /al(=zf  
audit strategies                                  审计策略 SLD%8:Zn  
audit summary                                         审计总结,审计小结 #K"jtAm  
audit team                                         审计小组 Siq2Glg_  
audit test                                    审计测试 bezT\F/\  
audit trail                                          审计轨迹 @vCPX=c  
audit work                                        审计工作 C*,-lk0b@  
audit working paper                                 审计工作底稿  .]k+hc`  
audited financial statement                        审计会计报表,已审计财务报表 3uZY.H+H  
Auditing Guidelines (the~)                      审计规范指南 Zq}w}v  
auditing standards                             审计准则 py]m^)yc  
audit-oriented working paper                          (审计)业务类工作底稿 u-qg9qXJb  
authorisation                                     授权 *rXESw]BR  
authorisation of transaction                       交易的授权 9H_2Y%_  
availability                                         可获得性 }f+If{  
B e>#*$4tg  
balance                                      余额;差额;平衡 ^}8(o  
balance sheet                                    资产负债表 I_6?Q^_uZ  
bank                                                 银行 P|!GXkS  
bank account                                    银行账户,银行户头 {W)Kz_  
bank statement                                 银行对账单 (vB aem9  
barter transaction                              易货交易,以物换物交易 68[3 /  
basis of audit                                    审计依据 ` {gkL-  
basis of preparation                                (会计报表的)编制基础 _*>bf G  
book of account                               账目,账簿 {Uz@`QO3  
borrowing                                         借款,贷款,借债 \3-XXq  
branch                                              分支,分支机构,分店 r1\c {5Wt  
brought forward                                (账户余额等的)承上年,承上期,承上页 2%m H  
budget                                              预算 1`^l8V(  
building                                      建筑物;大楼 (CJiCtAsl`  
business conditions                                  业务情况,经营情况 X*KQWs.  
business licence                               (企业等的)营业执照 %g5TU 6WP  
business relation                                业务关系 [2pp)wq  
mS p -  
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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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