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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 ]vP}K   
    K[LuvS  
审计词汇英汉对照 K1Uq` TJ  
   ;BYuNQr  
A $EX(-!c  
${eV3LSC  
C+[)^ 2M{  
ability to continue as a going concern               持续经营能力 Bv' %$}}-  
acceptability                                     可接受性,可接受程度 D W^Zuu/)  
acceptable level of detection risk                     检查风险的可接受水平 y@<2`h  
acceptance of engagement                       接受委托 [[zN Aq)"  
accepting the engagement for the first time              首次接受委托 4e#$ -V   
access to asset                                         对资产的接触 9 <{C9  
according to                                     根据,依据,依照 ,?k1if(0[  
account balance                                账户余额 %.?V\l  
account for                                       对……进行会计处理,核算;解释 XM,slQ  
accounting                                        会计,会计学 cD}]4  
accounting advisory serve                        会计咨询服务 Lj9RF<39g  
accounting firm                                 会计师事务所  o?m/  
accounting information                      会计信息,会计资料 Y#tur` N  
accounting period                             会计期间 D79:L:  
accounting policies                                   会计政策 PP>6  
accounting professional bodies                 会计职业组织,会计职业团体 j49Uj}:j  
accounting records                                   会计记录 v8j3 K   
accounting responsibility                           会计责任 nSC2wTH!1  
accounting service                             会计服务 "aCAA#$J  
accounting standards                                会计准则 q! ?*M?Oz  
Accounting Standards for Business Enterprises       企业会计准则 b*M?\ aA  
accounting system                             会计系统 +yHz7^6-5  
accounting treatment                                会计处理 3RT\G0?8f  
accuracy                                    准确性,精确性 I "~.p='  
additional audit procedures                      追加审计程序 fe,6YXUf  
addressee                                         收件人,收信人 pDSNI2  
Administration of State-owned Assets  (the~)     国有资产管理局 l-l7jq]R  
administrative laws and regulations                 行政法规 8.Y|I5l7G  
adverse impact                                 不利影响,负面影响 yxo=eSOM  
adverse opinion                                反对意见  mPk'a  
advisory group                                  咨询组,顾问组 .\glNH1d  
agency fee                                        代理费,代理费用 vIbM@Y4 '?  
aggregate                                          总计,合计为……  1/2cb-V  
alternation of document and record                 变造文件和记录 ``Q6R2[|)  
alternative audit procedures                      替代审计程序,备选审计程序 DQm%=ON7  
amend                                              修改,修订 KP>9hEh  
amortisation                                      摊销 _gI1rXI  
analytical capacity                             分析能力 mpMAhm:  
analytical procedures                               分析性程序 @q q"X'3t  
annual financial statements                        年度会计报表,年度财务报表 ~~Ezt*lH  
appendix                                          附录,附表 MA6 Vy  
applicable                                         适用的 *^~ =/:  
applicable laws and regulations                 适用的法规 eY5mwJ0K  
application systems                                  应用系统 U/QgO  
apply consistently                              一贯地执行,一贯地实施 h%Nd89//  
appropriate                                       适当的,合适的; -6HwG fU  
征用,挪用 *_o(~5w-K  
appropriate authorization                          适当的授权 dkZe.pv$j  
appropriateness of audit evidence                    审计证据的适当性 EN 2SI+  
approval                                    批准,核准 Oo}h:3?  
assertion                                    (会计报表上的)认定;确认 N}K [Q=  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 bYnq,JRA  
asset                                                 资产,财产 bIAE?D  
asset restructuring                             资产重组 K+F"VW*?  
assignment of duties                                 职责的划分 wG3b{0  
assistant                                     助理,助理人员 "J1A9|  
associated company                                 联属公司,联营公司 @wI>0B  
association                                        联合,结合;协会,社团 d*0 R Bgn  
assumption                                       假设,假定 !S#3mT-  
at a given date                                         在某一特定时日 N8{jvat  
attestation                                         鉴证,公证 Y \-W`  
attestation service                             鉴证服务 KBmOi  
audit adjustment                                审计调整 {E :`  
audit areas                                        审计领域 *;Mi/^pzK  
audit conclusion                                审计结论 Qs6Vu)U=  
audit effectiveness                             审计效果 QL WnP-  
audit efficiency                                  审计效率 $`E?=L`$  
audit engagement letter                      审计业务约定书 dm4Q'u  
audit evidence                                          审计证据 <gkE,e9  
audit fee                                    审计费 m-vn5OX  
audit files                                          审计档案 =cS&>MT  
audit findings                                     审计中发现的事项 fY[Fwjj3  
audit implementation stage                        审计实施阶段 ,,gMUpL7_8  
audit mark                                        审计标识 ,PTM'O@aU#  
audit materiality                                 审计重要性 w`)5(~b  
audit method                                     审计方法 h|CZ ~  
audit objective                                         审计目标,审计目的 o @e/P;E  
audit of financial statements                      会计报表审计,财务报表审计 P1Hab2%+  
audit opinion                                     审计意见 c$Kc,`2m7  
audit period                                      被审计期间,被审计年度 $^ee~v;m4  
audit plan                                          审计计划 $nO~A7  
audit planning                                    编制审计计划,制定审计计划,审计计划 N3n]  
audit planning stage                                  审计计划阶段 \yr9j$  
audit procedure                                审计程序 \9)5b8  
audit programme                               审计程序表,具体审计计划 /Sw~<B!8N  
audit report                                       审计报告 |Ns4^2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QxYm3x5  
audit report with a qualified opinion                 有保留意见的审计报告 9\_AB.Z:  
audit report with an adverse opinion                否定意见的审计报告 4>*=q*<V5E  
audit report with dual dates                      双重日期审计报告 yV(#z2|  
audit reporting stage                                 审计报告阶段 {EoYU\x  
audit responsibility                                   审计责任 /iU <\+ H  
audit results                                      审计结果 MA`nFkVK  
audit risk                                          审计风险 .\R9tt}  
audit sampling                                          审计抽样 !p &<.H_  
audit sampling techniques                         审计抽样方法,审计抽样技术 $0_K&_5w~  
audit strategies                                  审计策略 (,U|H`  
audit summary                                         审计总结,审计小结 d4S4 e  
audit team                                         审计小组 !9;m~T7.  
audit test                                    审计测试 .xJ54Vz  
audit trail                                          审计轨迹 IA2VesHb  
audit work                                        审计工作 GY%9V5GB  
audit working paper                                 审计工作底稿 tO M$'0u  
audited financial statement                        审计会计报表,已审计财务报表 $ZM'dIk?  
Auditing Guidelines (the~)                      审计规范指南 6e-ME3!<l  
auditing standards                             审计准则 P0l fK}  
audit-oriented working paper                          (审计)业务类工作底稿 *7xcwj eP  
authorisation                                     授权 z9aR/:W}  
authorisation of transaction                       交易的授权 pU7;!u:c4%  
availability                                         可获得性  XIIn I  
B %R0 Wq4}  
balance                                      余额;差额;平衡 >3!~U.AA'x  
balance sheet                                    资产负债表 }dkXRce*  
bank                                                 银行 W%L'nR~w$  
bank account                                    银行账户,银行户头 hIe.Mv-I)  
bank statement                                 银行对账单 w2 Y%yjCV  
barter transaction                              易货交易,以物换物交易 ^4n#''wJ  
basis of audit                                    审计依据 qLEYBv-3  
basis of preparation                                (会计报表的)编制基础 d%7?913  
book of account                               账目,账簿 K b%Y%j  
borrowing                                         借款,贷款,借债 tbS hSbj  
branch                                              分支,分支机构,分店 ?b]zsku8  
brought forward                                (账户余额等的)承上年,承上期,承上页 J&A1]T4d  
budget                                              预算 ?'> .>  
building                                      建筑物;大楼 n _K1%  
business conditions                                  业务情况,经营情况 X30tO>  
business licence                               (企业等的)营业执照 \zBi-GI 7  
business relation                                业务关系  d$$5&a  
Z@zo~*o  
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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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