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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 `gt:gx>a  
   h40'@u^W  
审计词汇英汉对照 QU.0Elw  
   YG4WS |  
A }'%^jt[3  
=_[2n?9y  
# e/2C  
ability to continue as a going concern               持续经营能力 20aZI2sk`  
acceptability                                     可接受性,可接受程度 .(|+oHg<  
acceptable level of detection risk                     检查风险的可接受水平 +0J@y1  
acceptance of engagement                       接受委托 ,yICNtP  
accepting the engagement for the first time              首次接受委托 YZ+>\ x  
access to asset                                         对资产的接触 KbAR_T1n  
according to                                     根据,依据,依照 )u;JwFstX  
account balance                                账户余额 wepwX y"  
account for                                       对……进行会计处理,核算;解释 e 8,{|a  
accounting                                        会计,会计学 5SUN.%y  
accounting advisory serve                        会计咨询服务 -0$:|p?@^  
accounting firm                                 会计师事务所 #$FrFU;ZR  
accounting information                      会计信息,会计资料 A:eFd]E{(  
accounting period                             会计期间 b6"}"b G  
accounting policies                                   会计政策 (? \?it-  
accounting professional bodies                 会计职业组织,会计职业团体 9JPEj-3`g  
accounting records                                   会计记录 &|b4\uj9  
accounting responsibility                           会计责任 Kq&qE>Ju  
accounting service                             会计服务 O~27/  
accounting standards                                会计准则 G}VDEC  
Accounting Standards for Business Enterprises       企业会计准则 f^p^Y F+  
accounting system                             会计系统 03EV%Vc  
accounting treatment                                会计处理 6PU/{c  
accuracy                                    准确性,精确性 >GXXjAIu/  
additional audit procedures                      追加审计程序 ~.Cv DJy  
addressee                                         收件人,收信人 mG2VZ>  
Administration of State-owned Assets  (the~)     国有资产管理局 hGI+:Js6  
administrative laws and regulations                 行政法规 U&P{?>{u  
adverse impact                                 不利影响,负面影响 '.(~  
adverse opinion                                反对意见 T~Ly^|Ihz  
advisory group                                  咨询组,顾问组 R,F gl2  
agency fee                                        代理费,代理费用 t0Zk-/s  
aggregate                                          总计,合计为…… ^gOww6$<  
alternation of document and record                 变造文件和记录 ZQAO"huk]  
alternative audit procedures                      替代审计程序,备选审计程序 #op:/j  
amend                                              修改,修订 '^iUx,,ZQ  
amortisation                                      摊销 nIn2 *r  
analytical capacity                             分析能力 *%\mZ,s"  
analytical procedures                               分析性程序 ;~+]! U  
annual financial statements                        年度会计报表,年度财务报表 *0y{ ~@  
appendix                                          附录,附表 >;4!O%F  
applicable                                         适用的 zrRFn `B  
applicable laws and regulations                 适用的法规 K]/Od  
application systems                                  应用系统 F_=1;,K%  
apply consistently                              一贯地执行,一贯地实施 OQp, 3 M{_  
appropriate                                       适当的,合适的; {\G `]r-cM  
征用,挪用 r\2vl8X~  
appropriate authorization                          适当的授权 [Atc "X$  
appropriateness of audit evidence                    审计证据的适当性 %2"J:0j  
approval                                    批准,核准 yK1ie  
assertion                                    (会计报表上的)认定;确认 +q{[\#t5  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 4w4^yQE  
asset                                                 资产,财产 '\"G{jU@  
asset restructuring                             资产重组 j*400  
assignment of duties                                 职责的划分 WC*=rWRxF  
assistant                                     助理,助理人员 KjYAdia:H  
associated company                                 联属公司,联营公司 ObG=>WPJa  
association                                        联合,结合;协会,社团 s5D:  
assumption                                       假设,假定 oC*=JJe,  
at a given date                                         在某一特定时日 h2~4G)J  
attestation                                         鉴证,公证 C\}/"  
attestation service                             鉴证服务 0[T,O,y  
audit adjustment                                审计调整 w0w1PE-V=  
audit areas                                        审计领域 hmC*^"C>U=  
audit conclusion                                审计结论 5o)Y$>T0  
audit effectiveness                             审计效果 c_.-b=zm  
audit efficiency                                  审计效率 (R*j|HAw`X  
audit engagement letter                      审计业务约定书 !'G~k+  
audit evidence                                          审计证据 -Z0+oU(?YE  
audit fee                                    审计费 $q_R?Eay  
audit files                                          审计档案 ~"K ,7sw!Y  
audit findings                                     审计中发现的事项 V'G Ju  
audit implementation stage                        审计实施阶段 V'DA[{\*  
audit mark                                        审计标识 t"vRc4mf  
audit materiality                                 审计重要性 KxzYfH  
audit method                                     审计方法 9\JQ7$B  
audit objective                                         审计目标,审计目的 ;H'gT+t<c  
audit of financial statements                      会计报表审计,财务报表审计 S($Su7g%_  
audit opinion                                     审计意见 s?rBE.g@}  
audit period                                      被审计期间,被审计年度 0w=R_C) s  
audit plan                                          审计计划 !H@0MQ7  
audit planning                                    编制审计计划,制定审计计划,审计计划 Kibr ]w  
audit planning stage                                  审计计划阶段 y<:<$22O  
audit procedure                                审计程序 k; ZxY"^  
audit programme                               审计程序表,具体审计计划 "V& I^YSc>  
audit report                                       审计报告 +B}0=Ex$t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X4|4QgY  
audit report with a qualified opinion                 有保留意见的审计报告  :A1:  
audit report with an adverse opinion                否定意见的审计报告 IkPN?N  
audit report with dual dates                      双重日期审计报告 O|kOI?f  
audit reporting stage                                 审计报告阶段 Yg9joNBh  
audit responsibility                                   审计责任 3Ot~!AlR  
audit results                                      审计结果 NSQp< m  
audit risk                                          审计风险 `aC){&AP(  
audit sampling                                          审计抽样 )e|=mtp  
audit sampling techniques                         审计抽样方法,审计抽样技术 K/=|8+IDL  
audit strategies                                  审计策略 a<~77~"4wn  
audit summary                                         审计总结,审计小结 Pe;Y1Qq>>  
audit team                                         审计小组 !C4!LZ0A  
audit test                                    审计测试 IZ/ m4~  
audit trail                                          审计轨迹 %McE` 155  
audit work                                        审计工作 O@V%Cu  
audit working paper                                 审计工作底稿 r|u MovnV  
audited financial statement                        审计会计报表,已审计财务报表 Ho;X4lo[j  
Auditing Guidelines (the~)                      审计规范指南 g%[c<l9  
auditing standards                             审计准则 ` Ag{)  
audit-oriented working paper                          (审计)业务类工作底稿 _Q[$CcDEE  
authorisation                                     授权 cy yVg!+  
authorisation of transaction                       交易的授权 7*5Z  
availability                                         可获得性 1KM`i  
B Uu 8,@W+  
balance                                      余额;差额;平衡 <r#eL39I  
balance sheet                                    资产负债表 u&mS8i}  
bank                                                 银行 ).^}AFta  
bank account                                    银行账户,银行户头 G3G#ep~)vC  
bank statement                                 银行对账单 myl+J;,]  
barter transaction                              易货交易,以物换物交易 ?W^c4NtP  
basis of audit                                    审计依据 VX LT^iX  
basis of preparation                                (会计报表的)编制基础 L>y J  
book of account                               账目,账簿 1i[FY?6`dh  
borrowing                                         借款,贷款,借债 i0$Bx>  
branch                                              分支,分支机构,分店 npJt3 Y_I  
brought forward                                (账户余额等的)承上年,承上期,承上页 '(bgs   
budget                                              预算 InXn%9]p]  
building                                      建筑物;大楼 J_x13EaV0  
business conditions                                  业务情况,经营情况 +LM#n#T  
business licence                               (企业等的)营业执照 Qham^  
business relation                                业务关系 g L_Y,A~Q{  
8>,jpAN}r  
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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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