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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 h8h4)>:  
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审计词汇英汉对照 o#T,vu0s  
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ability to continue as a going concern               持续经营能力 6^zv:C%  
acceptability                                     可接受性,可接受程度 -r,J>2`l  
acceptable level of detection risk                     检查风险的可接受水平 `)%eU~  
acceptance of engagement                       接受委托 )~5`A*Ku  
accepting the engagement for the first time              首次接受委托 e88JT_zrO  
access to asset                                         对资产的接触 hcBfau;r  
according to                                     根据,依据,依照 F|PYDC  
account balance                                账户余额 >GjaA1,  
account for                                       对……进行会计处理,核算;解释 Y3-P*  
accounting                                        会计,会计学 7Ua Ll  
accounting advisory serve                        会计咨询服务 XGUF9arN  
accounting firm                                 会计师事务所 bH = 5[  
accounting information                      会计信息,会计资料 jeW0;Cz J~  
accounting period                             会计期间 o~}q@]]  
accounting policies                                   会计政策 MAR; k?d  
accounting professional bodies                 会计职业组织,会计职业团体 !qcR5yk`2  
accounting records                                   会计记录 L *5&hPU  
accounting responsibility                           会计责任 tf/ f-S  
accounting service                             会计服务 R=IeAuZR4k  
accounting standards                                会计准则 3QF!fll^  
Accounting Standards for Business Enterprises       企业会计准则 ,mRN; |N  
accounting system                             会计系统 3v{GP>  
accounting treatment                                会计处理 G,XFS8{%  
accuracy                                    准确性,精确性 B!Qdf8We  
additional audit procedures                      追加审计程序 K=~h1qV:  
addressee                                         收件人,收信人  lP@9%L  
Administration of State-owned Assets  (the~)     国有资产管理局 |mK d5[$  
administrative laws and regulations                 行政法规 gy>2=d  
adverse impact                                 不利影响,负面影响 >#kzPYsp  
adverse opinion                                反对意见 !WY@)qlf  
advisory group                                  咨询组,顾问组 0h; -Yg  
agency fee                                        代理费,代理费用 Vb1@JC9b  
aggregate                                          总计,合计为…… #v`G4d  
alternation of document and record                 变造文件和记录 8en85 pp8P  
alternative audit procedures                      替代审计程序,备选审计程序 W0?yPP=.  
amend                                              修改,修订 o30PI  
amortisation                                      摊销 MVTU$ 65  
analytical capacity                             分析能力 *m|]c4  
analytical procedures                               分析性程序 FV^kOz  
annual financial statements                        年度会计报表,年度财务报表 GWhb@K  
appendix                                          附录,附表 OixQlAb{  
applicable                                         适用的 9@S icqx   
applicable laws and regulations                 适用的法规 hTy#Q.=  
application systems                                  应用系统 3)T5}_  
apply consistently                              一贯地执行,一贯地实施 )ei+ewVZ  
appropriate                                       适当的,合适的; a|fyo#L  
征用,挪用 %;zA_Wg  
appropriate authorization                          适当的授权 R{*p \;  
appropriateness of audit evidence                    审计证据的适当性 }X AoMp  
approval                                    批准,核准 ` "9Y.KU  
assertion                                    (会计报表上的)认定;确认 !,1~:*:  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ;z[yNW8  
asset                                                 资产,财产 hZ%Ie%~n  
asset restructuring                             资产重组 }we"IqLb  
assignment of duties                                 职责的划分 |D^[]*cEH  
assistant                                     助理,助理人员 -nU_eDy  
associated company                                 联属公司,联营公司 xXyzzr1[  
association                                        联合,结合;协会,社团 7g=Ze~aq  
assumption                                       假设,假定 HL_MuyE  
at a given date                                         在某一特定时日  L ~  
attestation                                         鉴证,公证 fygy#&}~  
attestation service                             鉴证服务 Y@pa+~[{h3  
audit adjustment                                审计调整 ,>Yz1P)L  
audit areas                                        审计领域 7gJ`G@y  
audit conclusion                                审计结论 jOe %_R  
audit effectiveness                             审计效果 *rqih_j0  
audit efficiency                                  审计效率 5[;^Em)C  
audit engagement letter                      审计业务约定书 K7y}R%Q F  
audit evidence                                          审计证据 y[}BFUy  
audit fee                                    审计费 aoCyYnZD  
audit files                                          审计档案 pM4 j=F  
audit findings                                     审计中发现的事项 @5kN L~2  
audit implementation stage                        审计实施阶段 tw.%'oJ7  
audit mark                                        审计标识 3"<{YEj8U  
audit materiality                                 审计重要性 N-5lILuJJ  
audit method                                     审计方法 qC]D9 A  
audit objective                                         审计目标,审计目的 v|`)~"~  
audit of financial statements                      会计报表审计,财务报表审计 \;g{qM 8  
audit opinion                                     审计意见 Q }1PPi,  
audit period                                      被审计期间,被审计年度 bbnAF*7s8  
audit plan                                          审计计划 yyZjMnuD  
audit planning                                    编制审计计划,制定审计计划,审计计划 <iTaJa$0m  
audit planning stage                                  审计计划阶段 578Dl(I#)  
audit procedure                                审计程序 O[-wm;_(=*  
audit programme                               审计程序表,具体审计计划  m>a6,#I  
audit report                                       审计报告 ^^)Pv#[3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =JEnK_@?K\  
audit report with a qualified opinion                 有保留意见的审计报告 } #$Y^ +UN  
audit report with an adverse opinion                否定意见的审计报告 xo?f90+(  
audit report with dual dates                      双重日期审计报告 S__ o#nf`%  
audit reporting stage                                 审计报告阶段 kH{axMNc  
audit responsibility                                   审计责任 LtC kDnXk  
audit results                                      审计结果 J4x1qY)Y&v  
audit risk                                          审计风险 =n$ ,Vv4A  
audit sampling                                          审计抽样  EI+.Q  
audit sampling techniques                         审计抽样方法,审计抽样技术 '1bdBx\<.  
audit strategies                                  审计策略 <iL+/^#  
audit summary                                         审计总结,审计小结 _~6AUwM  
audit team                                         审计小组 `< VoZ/v  
audit test                                    审计测试 jd~r~.y  
audit trail                                          审计轨迹 w8>p[F5`O  
audit work                                        审计工作 =WN6Fj`  
audit working paper                                 审计工作底稿 =`{!" 6a  
audited financial statement                        审计会计报表,已审计财务报表 h NP|  
Auditing Guidelines (the~)                      审计规范指南 whvM^  
auditing standards                             审计准则 Q%@l`V)Rs  
audit-oriented working paper                          (审计)业务类工作底稿 KaO8rwzDN  
authorisation                                     授权 l%;)0gT  
authorisation of transaction                       交易的授权 @aBZ|8  
availability                                         可获得性 \alRBHqE  
B <m9IZI Y<  
balance                                      余额;差额;平衡 'e0qdY`  
balance sheet                                    资产负债表 =<FFFoF*C_  
bank                                                 银行 iT I W;Cv  
bank account                                    银行账户,银行户头 #E*jX-JT  
bank statement                                 银行对账单 =#uXO<   
barter transaction                              易货交易,以物换物交易 !dmI}<@&k  
basis of audit                                    审计依据 RU#Q<QI(  
basis of preparation                                (会计报表的)编制基础 |QXW$  
book of account                               账目,账簿 K\o!  
borrowing                                         借款,贷款,借债 IDcu#Nz`  
branch                                              分支,分支机构,分店 W"z!sf5U  
brought forward                                (账户余额等的)承上年,承上期,承上页 L(}T-.,Slr  
budget                                              预算 vsLn@k3  
building                                      建筑物;大楼 oA73\BFfP  
business conditions                                  业务情况,经营情况 jtl7t59R  
business licence                               (企业等的)营业执照 v!40>[?|p  
business relation                                业务关系 r@wWGbQ|L  
MYjDO>(_  
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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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