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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 "V' r}>  
   ,~Mf2Y#m0p  
审计词汇英汉对照 = LNU%0m  
   0]4X/u#N  
A CP J21^  
\>6*U r  
#<x FO^TB  
ability to continue as a going concern               持续经营能力 .;4N:*hY  
acceptability                                     可接受性,可接受程度 X5iD <Lh  
acceptable level of detection risk                     检查风险的可接受水平 |M;Nq@bRv  
acceptance of engagement                       接受委托 ku5|cF*%  
accepting the engagement for the first time              首次接受委托 <=NnrZOF  
access to asset                                         对资产的接触 gD9CA*  
according to                                     根据,依据,依照 ^3dc#5]Xf  
account balance                                账户余额 1m~|e.g_'`  
account for                                       对……进行会计处理,核算;解释 K,g6y#1"  
accounting                                        会计,会计学 }_nBe gv  
accounting advisory serve                        会计咨询服务 3gUY13C}:p  
accounting firm                                 会计师事务所 !, BJO3&  
accounting information                      会计信息,会计资料 6{I7)@>N   
accounting period                             会计期间 $VmV>NZ  
accounting policies                                   会计政策 j2D!=PK;  
accounting professional bodies                 会计职业组织,会计职业团体 cg8/v:B  
accounting records                                   会计记录 &V?+Y2  
accounting responsibility                           会计责任 =`3r'c  
accounting service                             会计服务 uVqc:Q"  
accounting standards                                会计准则 {N2GRF~c-y  
Accounting Standards for Business Enterprises       企业会计准则 Z ?+ )ox  
accounting system                             会计系统 NPH(v`  
accounting treatment                                会计处理 ".>#Qp%  
accuracy                                    准确性,精确性 ^aB;Oo  
additional audit procedures                      追加审计程序 `,V&@}&"n  
addressee                                         收件人,收信人 xRWfZ3E #  
Administration of State-owned Assets  (the~)     国有资产管理局 (2;Aqx5i  
administrative laws and regulations                 行政法规 Z;uKnJh  
adverse impact                                 不利影响,负面影响 0XA\Ag\`G  
adverse opinion                                反对意见 BbX$R`f  
advisory group                                  咨询组,顾问组 ]V/5<O1  
agency fee                                        代理费,代理费用 < 9]"p2  
aggregate                                          总计,合计为…… k{f1q>gd  
alternation of document and record                 变造文件和记录 lf( +]k30  
alternative audit procedures                      替代审计程序,备选审计程序 w ~+*Vd~U  
amend                                              修改,修订 j EbmW*   
amortisation                                      摊销 %`b s<ZWT  
analytical capacity                             分析能力 %g7j7$c  
analytical procedures                               分析性程序 < dE7+w  
annual financial statements                        年度会计报表,年度财务报表 GG#-x$jK  
appendix                                          附录,附表 Zna6-0o  
applicable                                         适用的 %`$bQU  
applicable laws and regulations                 适用的法规 9BakxmAc  
application systems                                  应用系统 =_OJ 7K'  
apply consistently                              一贯地执行,一贯地实施 @{IX do  
appropriate                                       适当的,合适的; h Wt_}'  
征用,挪用 >7WT4l)7!b  
appropriate authorization                          适当的授权 iYLg[J"  
appropriateness of audit evidence                    审计证据的适当性 t 9(,JC0  
approval                                    批准,核准 $~8gh>`]  
assertion                                    (会计报表上的)认定;确认 SVa^:\"$[  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 #sU>L=  
asset                                                 资产,财产 :tV"uWZFU  
asset restructuring                             资产重组 Oyb9 ql^  
assignment of duties                                 职责的划分 :30daKo  
assistant                                     助理,助理人员 #`@)lU+/  
associated company                                 联属公司,联营公司 s1OSuSL>  
association                                        联合,结合;协会,社团 Nn_b  
assumption                                       假设,假定 ]fY:+Ru  
at a given date                                         在某一特定时日 HxR5&o  
attestation                                         鉴证,公证 @w33u^  
attestation service                             鉴证服务 .\`M oH  
audit adjustment                                审计调整 =&g:dX|q8  
audit areas                                        审计领域 sB0]lj-[Un  
audit conclusion                                审计结论 +sx(q@  
audit effectiveness                             审计效果 ]#N8e?b,  
audit efficiency                                  审计效率 ~e|E5[-i  
audit engagement letter                      审计业务约定书 H E*^!2f  
audit evidence                                          审计证据 T pCXe\W  
audit fee                                    审计费 [?6+ r  
audit files                                          审计档案 #pWy%U  
audit findings                                     审计中发现的事项 XFFm 'W6@  
audit implementation stage                        审计实施阶段 ^Cp;#|g,  
audit mark                                        审计标识 E.C=VfBW  
audit materiality                                 审计重要性 <OiH%:G/1  
audit method                                     审计方法 UChLWf|'  
audit objective                                         审计目标,审计目的 cm!vuoB~~  
audit of financial statements                      会计报表审计,财务报表审计 Z2;~{$&M+  
audit opinion                                     审计意见 Ozqh Jb  
audit period                                      被审计期间,被审计年度 bz:En'2>F  
audit plan                                          审计计划 hB 'rkjt  
audit planning                                    编制审计计划,制定审计计划,审计计划 kJ* N`=  
audit planning stage                                  审计计划阶段 2x gk$E$7  
audit procedure                                审计程序 l(MjLXw5  
audit programme                               审计程序表,具体审计计划 6ZjUC1  
audit report                                       审计报告 fda2dY;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pw))9~XU  
audit report with a qualified opinion                 有保留意见的审计报告 v%#@.D!)  
audit report with an adverse opinion                否定意见的审计报告 S!-t{Q+j^  
audit report with dual dates                      双重日期审计报告 >xRUw5jN  
audit reporting stage                                 审计报告阶段 7iy2V ;}  
audit responsibility                                   审计责任 ']!wc8m1"  
audit results                                      审计结果 bz1`f>%l  
audit risk                                          审计风险 r" |do2s  
audit sampling                                          审计抽样 E?&YcVA  
audit sampling techniques                         审计抽样方法,审计抽样技术 iQ;lvOja  
audit strategies                                  审计策略 "MPS&OK  
audit summary                                         审计总结,审计小结 a/CY@V-  
audit team                                         审计小组 a U<+ `  
audit test                                    审计测试 C,O9?t  
audit trail                                          审计轨迹 ;5|d[r}k3  
audit work                                        审计工作 =BD |uIR  
audit working paper                                 审计工作底稿 t[HsqnP  
audited financial statement                        审计会计报表,已审计财务报表 ?J|  
Auditing Guidelines (the~)                      审计规范指南 >y!R}`&0^t  
auditing standards                             审计准则 6 {`J I  
audit-oriented working paper                          (审计)业务类工作底稿 fHuWBC_YO  
authorisation                                     授权 2Z9ck|L>  
authorisation of transaction                       交易的授权 \^cXmyQ<%  
availability                                         可获得性 iYW<qgz  
B `OZiN;*|  
balance                                      余额;差额;平衡 -Zg.o$  
balance sheet                                    资产负债表 }_}LaEYAo  
bank                                                 银行 Dz$dJF1 8  
bank account                                    银行账户,银行户头 /+<G@+(  
bank statement                                 银行对账单 #|V)>")  
barter transaction                              易货交易,以物换物交易 uowdzJ7  
basis of audit                                    审计依据 F)aF.'$-/  
basis of preparation                                (会计报表的)编制基础 i: &$I=  
book of account                               账目,账簿 bvl!^xO]  
borrowing                                         借款,贷款,借债 -23sm~`  
branch                                              分支,分支机构,分店 |*~SR.[`  
brought forward                                (账户余额等的)承上年,承上期,承上页 eS%8WmCV9<  
budget                                              预算 HbCcROl(  
building                                      建筑物;大楼 K,bX< ~e5  
business conditions                                  业务情况,经营情况 M^n^wz  
business licence                               (企业等的)营业执照 Nah\4-75&  
business relation                                业务关系 r0<zy_d'  
Fbw.Y6  
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只看该作者 1楼 发表于: 2012-04-24
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