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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 HHX9QebiST  
   NoPM!.RU{  
审计词汇英汉对照 i G<|3I  
   Jb0]!*tV  
A 'dx4L }d  
{!=I GFe  
Tp9LBF  
ability to continue as a going concern               持续经营能力 / {A]('t  
acceptability                                     可接受性,可接受程度 Uqkh@-6-  
acceptable level of detection risk                     检查风险的可接受水平 #Q;#A |EZ  
acceptance of engagement                       接受委托 #Uudx~b  
accepting the engagement for the first time              首次接受委托 '2%hc\P6P  
access to asset                                         对资产的接触 2)U3/TNe  
according to                                     根据,依据,依照 (Q\w4?ci  
account balance                                账户余额 YGxdYwBwf  
account for                                       对……进行会计处理,核算;解释 1Og9VG1^  
accounting                                        会计,会计学 )>=`[$D1t  
accounting advisory serve                        会计咨询服务 MT0}MMr  
accounting firm                                 会计师事务所 u52@{@Ad  
accounting information                      会计信息,会计资料 s$RymM  
accounting period                             会计期间 & ??)gMM[  
accounting policies                                   会计政策 I{M2nQi  
accounting professional bodies                 会计职业组织,会计职业团体 d{YhKf#~  
accounting records                                   会计记录 >f_D|;EV  
accounting responsibility                           会计责任 &jj\-;=~Ho  
accounting service                             会计服务 >(\[$  
accounting standards                                会计准则 FL`. (,  
Accounting Standards for Business Enterprises       企业会计准则 @w2}WX>  
accounting system                             会计系统 Ir]b. 6B  
accounting treatment                                会计处理 zO!`sPP  
accuracy                                    准确性,精确性 U:`rNHl  
additional audit procedures                      追加审计程序 d/7 c#er  
addressee                                         收件人,收信人 V,2O `D%  
Administration of State-owned Assets  (the~)     国有资产管理局 xNjA>S\]W5  
administrative laws and regulations                 行政法规 =r GkM.^  
adverse impact                                 不利影响,负面影响 fF>H7  
adverse opinion                                反对意见 dkCSqNFL)  
advisory group                                  咨询组,顾问组 y_J{+  
agency fee                                        代理费,代理费用 Jq.26I=  
aggregate                                          总计,合计为…… ;&[0 h)  
alternation of document and record                 变造文件和记录 1-q\C<Q)  
alternative audit procedures                      替代审计程序,备选审计程序 IMVoNKW-  
amend                                              修改,修订 J :,  
amortisation                                      摊销 [J:vS t  
analytical capacity                             分析能力 +L_.XToq-  
analytical procedures                               分析性程序 n+xM))  
annual financial statements                        年度会计报表,年度财务报表 pKp#4Js  
appendix                                          附录,附表 7\jH?Zi  
applicable                                         适用的 S>**hM U%  
applicable laws and regulations                 适用的法规 _I@ dt6oF  
application systems                                  应用系统 ECl[v%R/6  
apply consistently                              一贯地执行,一贯地实施 {\ .2h  
appropriate                                       适当的,合适的; O1/!)E!  
征用,挪用 p-ry{"XA  
appropriate authorization                          适当的授权 &9^c-;Vs  
appropriateness of audit evidence                    审计证据的适当性 Rov0  
approval                                    批准,核准 'X` \vTxB  
assertion                                    (会计报表上的)认定;确认 !(+?\+U lE  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 GhQ.}@*  
asset                                                 资产,财产 bXtA4O  
asset restructuring                             资产重组  6W3}6p  
assignment of duties                                 职责的划分 \QHM7C T  
assistant                                     助理,助理人员 6g$+))g  
associated company                                 联属公司,联营公司 qo'pU/@  
association                                        联合,结合;协会,社团 u,&Z5S  
assumption                                       假设,假定 KX*e2 /0  
at a given date                                         在某一特定时日 D4`7,JC}<  
attestation                                         鉴证,公证 d[ {=/~0  
attestation service                             鉴证服务 LV9\  
audit adjustment                                审计调整 ncihc$V<  
audit areas                                        审计领域 ?5Lom#^  
audit conclusion                                审计结论 $KtMv +m"  
audit effectiveness                             审计效果 ~~h9yvW7&  
audit efficiency                                  审计效率 {_Wtk@  
audit engagement letter                      审计业务约定书 RCoz;|c`P  
audit evidence                                          审计证据 > 2N` l  
audit fee                                    审计费 }<S|_F  
audit files                                          审计档案 s;$ eq);  
audit findings                                     审计中发现的事项 M~3(4 ,  
audit implementation stage                        审计实施阶段 |n]^gTJt  
audit mark                                        审计标识 ' Bdvqq  
audit materiality                                 审计重要性 <f:b%Pm 7  
audit method                                     审计方法 k \]@  
audit objective                                         审计目标,审计目的 3):7mE(  
audit of financial statements                      会计报表审计,财务报表审计 I /RvU,  
audit opinion                                     审计意见 |[xi"E\  
audit period                                      被审计期间,被审计年度 3DgI.V6un  
audit plan                                          审计计划 bx`(d@  
audit planning                                    编制审计计划,制定审计计划,审计计划 #r0A<+ t{T  
audit planning stage                                  审计计划阶段 Vd|/]Zj  
audit procedure                                审计程序 w6Ue5Ix,!  
audit programme                               审计程序表,具体审计计划 e?F r/n  
audit report                                       审计报告 Xa%Z0% {  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ];oED?I  
audit report with a qualified opinion                 有保留意见的审计报告 I7]45pF  
audit report with an adverse opinion                否定意见的审计报告 R:OoQ^c  
audit report with dual dates                      双重日期审计报告 e3',? 5j  
audit reporting stage                                 审计报告阶段 9/^4W.  
audit responsibility                                   审计责任 \#~~,k 6f  
audit results                                      审计结果 mo <g'|0  
audit risk                                          审计风险 !'n+0  
audit sampling                                          审计抽样 l1!i3m'x  
audit sampling techniques                         审计抽样方法,审计抽样技术 @p}H@#/u\  
audit strategies                                  审计策略 - !7QH'  
audit summary                                         审计总结,审计小结 Y$Fbi2A4  
audit team                                         审计小组 \5X34'7   
audit test                                    审计测试 I]TL#ywF   
audit trail                                          审计轨迹 'gQm%:qU3r  
audit work                                        审计工作 Jg: Uv6eN+  
audit working paper                                 审计工作底稿 e@@kTny(  
audited financial statement                        审计会计报表,已审计财务报表 G=\rlH]N  
Auditing Guidelines (the~)                      审计规范指南 :Im_=S[0  
auditing standards                             审计准则 8=t?rA  
audit-oriented working paper                          (审计)业务类工作底稿 7?p%~j  
authorisation                                     授权 SyTcp?H  
authorisation of transaction                       交易的授权 Z=n& fsE  
availability                                         可获得性 `[Kh[|  
B R"K{@8b  
balance                                      余额;差额;平衡 {}vW=  
balance sheet                                    资产负债表 #O=^%C 7p  
bank                                                 银行 H| IsjCc  
bank account                                    银行账户,银行户头 -.:1nI  
bank statement                                 银行对账单 V?%>Ex$  
barter transaction                              易货交易,以物换物交易 k' pu%nWN  
basis of audit                                    审计依据 0jE,=<W0>  
basis of preparation                                (会计报表的)编制基础 tz._* n83  
book of account                               账目,账簿 2VMau.eQ  
borrowing                                         借款,贷款,借债 >0B [  
branch                                              分支,分支机构,分店 dzggl(  
brought forward                                (账户余额等的)承上年,承上期,承上页 W:hR8 1ci  
budget                                              预算 S\GG(#b!  
building                                      建筑物;大楼 4jO~kcad  
business conditions                                  业务情况,经营情况 ENjrv   
business licence                               (企业等的)营业执照 ]';!r20  
business relation                                业务关系 Q >)?_O(  
Vs\ )w>JF  
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只看该作者 1楼 发表于: 2012-04-24
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