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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 \pfa\, rW  
   CgmAxcK  
审计词汇英汉对照 LWm1j:0  
   =Y81h-  
A / Ws>;0  
0&j90J$`  
l cHf\~  
ability to continue as a going concern               持续经营能力 C\;l)h_{  
acceptability                                     可接受性,可接受程度 '~Cn+xf4]  
acceptable level of detection risk                     检查风险的可接受水平 ge1. HG  
acceptance of engagement                       接受委托 )WbWp4  
accepting the engagement for the first time              首次接受委托 {0w2K82  
access to asset                                         对资产的接触 :;.^r,QAI  
according to                                     根据,依据,依照 ||>4XDV#  
account balance                                账户余额 | bRU=dg  
account for                                       对……进行会计处理,核算;解释 ~abyjM  
accounting                                        会计,会计学 2H}y1bkW  
accounting advisory serve                        会计咨询服务 xYCJO(&  
accounting firm                                 会计师事务所 bsDA&~)s  
accounting information                      会计信息,会计资料 N|$9v{ j_  
accounting period                             会计期间 ` PQQU~^  
accounting policies                                   会计政策 oe]* Q  
accounting professional bodies                 会计职业组织,会计职业团体 JJ7A` ;  
accounting records                                   会计记录 Y|Q(JX  
accounting responsibility                           会计责任 Fz';H  
accounting service                             会计服务 a`n)aXU l  
accounting standards                                会计准则 QMz=e  
Accounting Standards for Business Enterprises       企业会计准则 n|)((W  
accounting system                             会计系统 ,AweHUEn  
accounting treatment                                会计处理 j :B/ FL  
accuracy                                    准确性,精确性 e )n ,Y  
additional audit procedures                      追加审计程序 D\&S {  
addressee                                         收件人,收信人 wR@>U.XT@  
Administration of State-owned Assets  (the~)     国有资产管理局 oG1z PspL  
administrative laws and regulations                 行政法规 6"* <0  
adverse impact                                 不利影响,负面影响 PVp>L*|BZ;  
adverse opinion                                反对意见 MGsQF#6]  
advisory group                                  咨询组,顾问组 X':FFD4h  
agency fee                                        代理费,代理费用 k:Y\i]#yP  
aggregate                                          总计,合计为…… =~hb&  
alternation of document and record                 变造文件和记录 :>{!%-1Z  
alternative audit procedures                      替代审计程序,备选审计程序 0(wu  
amend                                              修改,修订 t&?{+?p: 9  
amortisation                                      摊销 M%`CzCL u  
analytical capacity                             分析能力 n H?6o#]N  
analytical procedures                               分析性程序 *lvADW5e  
annual financial statements                        年度会计报表,年度财务报表 uAeo&|&  
appendix                                          附录,附表 % S;AM\o4  
applicable                                         适用的 &Y?t  
applicable laws and regulations                 适用的法规 TPJF?.le '  
application systems                                  应用系统 9GH5  
apply consistently                              一贯地执行,一贯地实施 s{Qae=$Q  
appropriate                                       适当的,合适的; u_$4xNmQ  
征用,挪用 &L$9Ii  
appropriate authorization                          适当的授权 +FqD.=8  
appropriateness of audit evidence                    审计证据的适当性 r[i^tIv6As  
approval                                    批准,核准 ?'6@m86d  
assertion                                    (会计报表上的)认定;确认 aE5-b ub c  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 @!fUp b  
asset                                                 资产,财产 JE-* o"&  
asset restructuring                             资产重组 mG\QF0h  
assignment of duties                                 职责的划分 G-T^1?  
assistant                                     助理,助理人员 ;7z6B|8  
associated company                                 联属公司,联营公司 ]nUrE6  
association                                        联合,结合;协会,社团 'JMW.;Lh?X  
assumption                                       假设,假定 g= $U&Hgs  
at a given date                                         在某一特定时日 1v]%FC`  
attestation                                         鉴证,公证 ;yomaAr  
attestation service                             鉴证服务  &~P4yI;,  
audit adjustment                                审计调整 :TU|:2+  
audit areas                                        审计领域 XeI2 <=@%  
audit conclusion                                审计结论 c EYHB1*cT  
audit effectiveness                             审计效果 T<pG$4_  
audit efficiency                                  审计效率 Sc[#]2 }  
audit engagement letter                      审计业务约定书 X6G{. Vh"  
audit evidence                                          审计证据 d-_V*rYU  
audit fee                                    审计费 +_7a/3kh  
audit files                                          审计档案 ^7spXfSAd  
audit findings                                     审计中发现的事项 /%&  d:  
audit implementation stage                        审计实施阶段 !l0]IX` F  
audit mark                                        审计标识 Y 3ApW vS  
audit materiality                                 审计重要性 mp8GHV  
audit method                                     审计方法 D8wf`RUt  
audit objective                                         审计目标,审计目的 pNb2t/8%%  
audit of financial statements                      会计报表审计,财务报表审计 oN,1i g  
audit opinion                                     审计意见 (NvjX})eh  
audit period                                      被审计期间,被审计年度 89LD:+p/  
audit plan                                          审计计划 pr#%VM[':R  
audit planning                                    编制审计计划,制定审计计划,审计计划 sr6 BC.  
audit planning stage                                  审计计划阶段 '|SO7}`;Q  
audit procedure                                审计程序 + Umsr  
audit programme                               审计程序表,具体审计计划 MT&aH~YB  
audit report                                       审计报告 t<##0#xS.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1p. c6[9 -  
audit report with a qualified opinion                 有保留意见的审计报告 h+1|.d  
audit report with an adverse opinion                否定意见的审计报告 "sN%S's  
audit report with dual dates                      双重日期审计报告 }N[X<9^ Z  
audit reporting stage                                 审计报告阶段 9i5?J]o^  
audit responsibility                                   审计责任 +-<G(^  
audit results                                      审计结果 /9R0}4i7  
audit risk                                          审计风险 f Ioc)T  
audit sampling                                          审计抽样 $K^l=X  
audit sampling techniques                         审计抽样方法,审计抽样技术 }pMVl  
audit strategies                                  审计策略 !Ap5Uwd  
audit summary                                         审计总结,审计小结 UN.;w3`Oc  
audit team                                         审计小组 ,-e}X w9  
audit test                                    审计测试 [;z\bV<S  
audit trail                                          审计轨迹 fmz"Zg 9=  
audit work                                        审计工作 blgA`)GI  
audit working paper                                 审计工作底稿 f#!+l1GV  
audited financial statement                        审计会计报表,已审计财务报表 P5<9;PPbZ  
Auditing Guidelines (the~)                      审计规范指南 dxs5woP  
auditing standards                             审计准则 ez'NHodwk2  
audit-oriented working paper                          (审计)业务类工作底稿 @JbxGi  
authorisation                                     授权 @Ul3J )=m  
authorisation of transaction                       交易的授权 :VT%d{Vp_  
availability                                         可获得性 $t;:"i>  
B S1|u@d'  
balance                                      余额;差额;平衡 2o?j{K  
balance sheet                                    资产负债表 |eu8;~A  
bank                                                 银行 j9h/`Bn  
bank account                                    银行账户,银行户头 0~ho/_  
bank statement                                 银行对账单 J 4gtm"2)  
barter transaction                              易货交易,以物换物交易 > ubq{'  
basis of audit                                    审计依据 0V~zZ/e  
basis of preparation                                (会计报表的)编制基础 oK\zyNK  
book of account                               账目,账簿 >.Gmu  
borrowing                                         借款,贷款,借债 x []ad"R  
branch                                              分支,分支机构,分店  =1Sny7G  
brought forward                                (账户余额等的)承上年,承上期,承上页 k77IXT_7u  
budget                                              预算 U*C^g}iA  
building                                      建筑物;大楼 H@uu;:l<7A  
business conditions                                  业务情况,经营情况 5IF5R#  
business licence                               (企业等的)营业执照 M1/d7d  
business relation                                业务关系 0&,D&y%  
\V$qAfP)  
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只看该作者 1楼 发表于: 2012-04-24
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