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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 9):h %o  
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审计词汇英汉对照 hYvWD.c}  
   \S5YS2,P  
A { Q?\%4>2  
}N^3P0XjYq  
^9_4#Ep(  
ability to continue as a going concern               持续经营能力 P5?M"j0/^  
acceptability                                     可接受性,可接受程度 62s0$vw  
acceptable level of detection risk                     检查风险的可接受水平 r<)>k.] !  
acceptance of engagement                       接受委托 Z'Uc }M'U  
accepting the engagement for the first time              首次接受委托 5xb1FH d:  
access to asset                                         对资产的接触 4Su|aW L-  
according to                                     根据,依据,依照 v35!? 5{  
account balance                                账户余额 OYY k[r  
account for                                       对……进行会计处理,核算;解释 y [jck:  
accounting                                        会计,会计学 7Be\^%  
accounting advisory serve                        会计咨询服务 A#;TY:D2  
accounting firm                                 会计师事务所 Xi  8rD"v  
accounting information                      会计信息,会计资料 "a T "o  
accounting period                             会计期间 b^s>yN  
accounting policies                                   会计政策 UngK9uB~  
accounting professional bodies                 会计职业组织,会计职业团体 +.3,(l  
accounting records                                   会计记录 w]ihGh  
accounting responsibility                           会计责任 fkHCfcU  
accounting service                             会计服务 |g`:K0BI  
accounting standards                                会计准则 V#Pz `D  
Accounting Standards for Business Enterprises       企业会计准则 * K #Ci1Q  
accounting system                             会计系统 Jf</83RZ  
accounting treatment                                会计处理 %^qf0d*  
accuracy                                    准确性,精确性 9JtPP  
additional audit procedures                      追加审计程序 c}u`L6 !I3  
addressee                                         收件人,收信人 f53WDI6  
Administration of State-owned Assets  (the~)     国有资产管理局 ^630%YO  
administrative laws and regulations                 行政法规 .9uw@ Eq  
adverse impact                                 不利影响,负面影响 Yn>y1~  
adverse opinion                                反对意见 M/x*d4b_  
advisory group                                  咨询组,顾问组 dN)@/R^E;  
agency fee                                        代理费,代理费用 zNh$d;(O$^  
aggregate                                          总计,合计为…… =5 kTzH.  
alternation of document and record                 变造文件和记录 BpR#3CfW  
alternative audit procedures                      替代审计程序,备选审计程序 1)N~0)dO  
amend                                              修改,修订 1cdX0[sN  
amortisation                                      摊销 #Zq[.9!q{  
analytical capacity                             分析能力 XEpwk,8*g  
analytical procedures                               分析性程序 <&m `)FJ  
annual financial statements                        年度会计报表,年度财务报表 X"fSM #  
appendix                                          附录,附表 8]2j*e0xV  
applicable                                         适用的 &60#y4  
applicable laws and regulations                 适用的法规 (i)Ed9~F"  
application systems                                  应用系统 wM0P#+bA\  
apply consistently                              一贯地执行,一贯地实施 ( L ]C  
appropriate                                       适当的,合适的; R![)B97^  
征用,挪用 \f- HfYG  
appropriate authorization                          适当的授权 \0bZ1"  
appropriateness of audit evidence                    审计证据的适当性 iosL&*'8  
approval                                    批准,核准 s9 .nU  
assertion                                    (会计报表上的)认定;确认 'kE^oX_  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 nNP{>\x;"  
asset                                                 资产,财产 4+2hj*I  
asset restructuring                             资产重组 $g@-WNe  
assignment of duties                                 职责的划分 ]/TqPOi:  
assistant                                     助理,助理人员 =>u9 k:('9  
associated company                                 联属公司,联营公司 X)^&5;\`  
association                                        联合,结合;协会,社团 D  Kng.P  
assumption                                       假设,假定 5Vu@gRk_  
at a given date                                         在某一特定时日 Q"D%xY  
attestation                                         鉴证,公证 $8t\|O3  
attestation service                             鉴证服务 ~'3hK4  
audit adjustment                                审计调整 )u}MyFl.  
audit areas                                        审计领域 O~u@J'4  
audit conclusion                                审计结论 Ng;Fhv+  
audit effectiveness                             审计效果 jPyhn8Vw  
audit efficiency                                  审计效率 \*x=q20  
audit engagement letter                      审计业务约定书 ?6>rQ6tBv  
audit evidence                                          审计证据 ANWUo}j  
audit fee                                    审计费 $ 8WJ$73  
audit files                                          审计档案 (Gp|K6  
audit findings                                     审计中发现的事项 6H:'_|G  
audit implementation stage                        审计实施阶段 ?D]qw4J  
audit mark                                        审计标识 r<XlIi  
audit materiality                                 审计重要性 AOVoOd+6  
audit method                                     审计方法 {WYmO1  
audit objective                                         审计目标,审计目的 K26x,m]p  
audit of financial statements                      会计报表审计,财务报表审计 U.0bbr  
audit opinion                                     审计意见 eK_Yt~dj  
audit period                                      被审计期间,被审计年度 uL[%R2  
audit plan                                          审计计划 $ix*xm. 4m  
audit planning                                    编制审计计划,制定审计计划,审计计划 `ek On@T0  
audit planning stage                                  审计计划阶段 O:86*  
audit procedure                                审计程序 _0c$SK  
audit programme                               审计程序表,具体审计计划 Da WzQe=  
audit report                                       审计报告 S&w(H'4N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /@~&zx&_  
audit report with a qualified opinion                 有保留意见的审计报告 Pln*?o  
audit report with an adverse opinion                否定意见的审计报告 `h+1u`FJ  
audit report with dual dates                      双重日期审计报告 Ze>Pg.k+  
audit reporting stage                                 审计报告阶段 ukH?O)0O  
audit responsibility                                   审计责任 ; rJ  
audit results                                      审计结果 D|BP]j}6  
audit risk                                          审计风险 AG==A&d>$  
audit sampling                                          审计抽样 kFi^P~3D[  
audit sampling techniques                         审计抽样方法,审计抽样技术 sxBRg=  
audit strategies                                  审计策略 c-, 6k  
audit summary                                         审计总结,审计小结 G*$a81dAX  
audit team                                         审计小组 !&=%#i  
audit test                                    审计测试 va_TC!{;  
audit trail                                          审计轨迹 {aRZBIv  
audit work                                        审计工作 OJH:k~]0!  
audit working paper                                 审计工作底稿 <(<19t5.  
audited financial statement                        审计会计报表,已审计财务报表 af WEt -  
Auditing Guidelines (the~)                      审计规范指南 K` d3p{M  
auditing standards                             审计准则 %hqhi@q#  
audit-oriented working paper                          (审计)业务类工作底稿 S.kFs{;1x  
authorisation                                     授权 FII>6c  
authorisation of transaction                       交易的授权 /|. |y S9  
availability                                         可获得性 t<Z)D0.  
B ;"@FLq(n  
balance                                      余额;差额;平衡 /Dn  
balance sheet                                    资产负债表 /\B[lRn  
bank                                                 银行 =*u:@T=d5  
bank account                                    银行账户,银行户头 ->S6S_H/+&  
bank statement                                 银行对账单 ?fXlrJ  
barter transaction                              易货交易,以物换物交易 rH<iUiA?O  
basis of audit                                    审计依据 ErDt~FH  
basis of preparation                                (会计报表的)编制基础 $*u{i4b  
book of account                               账目,账簿 U2(|/M+  
borrowing                                         借款,贷款,借债 }M I9?\"q  
branch                                              分支,分支机构,分店 ?8LRd5LH  
brought forward                                (账户余额等的)承上年,承上期,承上页 `*1059   
budget                                              预算 &_!g|-  
building                                      建筑物;大楼 yfD)|lK  
business conditions                                  业务情况,经营情况 vj:hMPC ZM  
business licence                               (企业等的)营业执照 H@8g 9;+  
business relation                                业务关系 &2!F:L  
;7]Q'N  
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只看该作者 1楼 发表于: 2012-04-24
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