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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 q]DE \*@  
   BFPy~5W  
审计词汇英汉对照 U?8X]  
   lTZcbaO?]  
A zvKypx  
P`y 0FKS  
fvM|Jb  
ability to continue as a going concern               持续经营能力 3gz4c1 s^:  
acceptability                                     可接受性,可接受程度 6D29s]h2  
acceptable level of detection risk                     检查风险的可接受水平 EoOw u-{  
acceptance of engagement                       接受委托 f/pr  
accepting the engagement for the first time              首次接受委托 fYzZW  
access to asset                                         对资产的接触 [p96H)8YU  
according to                                     根据,依据,依照 =%0r_#F%=  
account balance                                账户余额 .xg, j{%(  
account for                                       对……进行会计处理,核算;解释 LLJsBHi-  
accounting                                        会计,会计学 jEW@~e  
accounting advisory serve                        会计咨询服务 RQW<Sp~  
accounting firm                                 会计师事务所 k2DBm q;  
accounting information                      会计信息,会计资料 G;;iGN  
accounting period                             会计期间 vL Qh r&I  
accounting policies                                   会计政策 = Cp}iM  
accounting professional bodies                 会计职业组织,会计职业团体 FQw@ @  
accounting records                                   会计记录 i]IZ0.?Y  
accounting responsibility                           会计责任 Y -G;;~  
accounting service                             会计服务 f/]g@/`  
accounting standards                                会计准则 ("_tML 8/p  
Accounting Standards for Business Enterprises       企业会计准则 "kkZK=}Nv  
accounting system                             会计系统 ym6gj#2m  
accounting treatment                                会计处理 /Avl&Rd  
accuracy                                    准确性,精确性 YojYb]y+ j  
additional audit procedures                      追加审计程序 Ks.kn7<l  
addressee                                         收件人,收信人 vY(xH>Fd  
Administration of State-owned Assets  (the~)     国有资产管理局 Y?V>%eBu  
administrative laws and regulations                 行政法规 :a y-2  
adverse impact                                 不利影响,负面影响 oWdvpvO  
adverse opinion                                反对意见 Hh0a\%!  
advisory group                                  咨询组,顾问组 Oxr?y8C~  
agency fee                                        代理费,代理费用 `+EjmY  
aggregate                                          总计,合计为…… @(s"5i.`)  
alternation of document and record                 变造文件和记录 P:2 0i*QU  
alternative audit procedures                      替代审计程序,备选审计程序 '>"-e'1m(  
amend                                              修改,修订 ^r0mx{i&  
amortisation                                      摊销 @G0j/@v  
analytical capacity                             分析能力 ?o.Q  
analytical procedures                               分析性程序 ^n8r mh_%  
annual financial statements                        年度会计报表,年度财务报表 s9b 6l,Z  
appendix                                          附录,附表 y1+~IjY  
applicable                                         适用的 tJ@5E^'4  
applicable laws and regulations                 适用的法规 3bPF+(`J  
application systems                                  应用系统 U#1 ,]a\  
apply consistently                              一贯地执行,一贯地实施 b+ J)  
appropriate                                       适当的,合适的; mqb6MnK -  
征用,挪用 1U< g  
appropriate authorization                          适当的授权 tQrkRg(E:  
appropriateness of audit evidence                    审计证据的适当性 j?'It`s  
approval                                    批准,核准 ^PI8Bvs>j  
assertion                                    (会计报表上的)认定;确认 y}!}*Qj+/  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 '}$$o1R  
asset                                                 资产,财产 ( mKuFz7  
asset restructuring                             资产重组 q$ 6Tb  
assignment of duties                                 职责的划分 i& ybvTl  
assistant                                     助理,助理人员 [_?dpaTt  
associated company                                 联属公司,联营公司 -% Z?rn2  
association                                        联合,结合;协会,社团 2q ,> *B?  
assumption                                       假设,假定 [p# }=&d  
at a given date                                         在某一特定时日 %{ToWLb{I  
attestation                                         鉴证,公证 9Lv"|S`5W_  
attestation service                             鉴证服务 `t~Zkb4>  
audit adjustment                                审计调整 O6$d@r;EK]  
audit areas                                        审计领域 x)Ls(Xh+g  
audit conclusion                                审计结论  ]7yr.4?a  
audit effectiveness                             审计效果 \,5OPSB  
audit efficiency                                  审计效率 /htM/pR  
audit engagement letter                      审计业务约定书 FOx&'dH %@  
audit evidence                                          审计证据 (5(TbyWwD  
audit fee                                    审计费 1y($h<  
audit files                                          审计档案 sHQ82uX  
audit findings                                     审计中发现的事项 0O:')R&  
audit implementation stage                        审计实施阶段 ;}k9YlQrN  
audit mark                                        审计标识 d~U}IMj  
audit materiality                                 审计重要性 .#[==  
audit method                                     审计方法 (+ibT;!]  
audit objective                                         审计目标,审计目的 MF["-GvP/  
audit of financial statements                      会计报表审计,财务报表审计 6@[7  
audit opinion                                     审计意见 ,aBo p#  
audit period                                      被审计期间,被审计年度 @?r[ $Ea1M  
audit plan                                          审计计划 fNnemn@>  
audit planning                                    编制审计计划,制定审计计划,审计计划 ht 1d[  
audit planning stage                                  审计计划阶段 ^yo~C3 r~  
audit procedure                                审计程序 5p7 ?e3  
audit programme                               审计程序表,具体审计计划 BQfq]ti  
audit report                                       审计报告 l mRd l>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z nxAP|  
audit report with a qualified opinion                 有保留意见的审计报告 mWPA]g(  
audit report with an adverse opinion                否定意见的审计报告 8A ;)5!  
audit report with dual dates                      双重日期审计报告 IDIok~B=e  
audit reporting stage                                 审计报告阶段 vz-O2B_u  
audit responsibility                                   审计责任 )IH|S5mG?  
audit results                                      审计结果 t+?m<h6w;l  
audit risk                                          审计风险 nPU=n[t8O  
audit sampling                                          审计抽样 ',Q|g^rF]  
audit sampling techniques                         审计抽样方法,审计抽样技术 Ghb Jty`  
audit strategies                                  审计策略 "$Mz>]3&q  
audit summary                                         审计总结,审计小结 }[>X}"_e  
audit team                                         审计小组 {5, ]7=]  
audit test                                    审计测试 ,s9gGCA  
audit trail                                          审计轨迹 JgmX=6N  
audit work                                        审计工作 GF=rGn@,)`  
audit working paper                                 审计工作底稿 R ]! [h  
audited financial statement                        审计会计报表,已审计财务报表 lEWF~L5=:  
Auditing Guidelines (the~)                      审计规范指南 o'SZ sG  
auditing standards                             审计准则 W1T% Q88  
audit-oriented working paper                          (审计)业务类工作底稿 0<";9qN)6  
authorisation                                     授权 Z=&cBv4Fs  
authorisation of transaction                       交易的授权 mhDC1lXF  
availability                                         可获得性 34gC[G=  
B ~0 Ifg_G  
balance                                      余额;差额;平衡 !RD<"  
balance sheet                                    资产负债表 UTLuzm  
bank                                                 银行 x<fF1];  
bank account                                    银行账户,银行户头 [PW\l+i  
bank statement                                 银行对账单 miTySY6 ^  
barter transaction                              易货交易,以物换物交易 w 4fz!l]  
basis of audit                                    审计依据  UqwU3  
basis of preparation                                (会计报表的)编制基础 ;#Y'SK  
book of account                               账目,账簿 (/a#1Pd&  
borrowing                                         借款,贷款,借债 ZZu{c t9  
branch                                              分支,分支机构,分店 <Cbi5DtR  
brought forward                                (账户余额等的)承上年,承上期,承上页 u9zEhfg8  
budget                                              预算 s1GR!*z>  
building                                      建筑物;大楼 L]kd.JJvy  
business conditions                                  业务情况,经营情况 \Qvo L  
business licence                               (企业等的)营业执照 lPaTkZw  
business relation                                业务关系 o#~Lb9`@U  
}83a^E9L  
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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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