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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 &ZQJ>#~j^  
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审计词汇英汉对照 -uy`!A  
   [#sz WNfU  
A Nj 00W1  
LA)[ip4  
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ability to continue as a going concern               持续经营能力 7!N2-6GV  
acceptability                                     可接受性,可接受程度 Q0ON9gqqv  
acceptable level of detection risk                     检查风险的可接受水平 nxl[d\ap+n  
acceptance of engagement                       接受委托 y? co|  
accepting the engagement for the first time              首次接受委托 ^) s2$A:L  
access to asset                                         对资产的接触 $-*!pRaVU  
according to                                     根据,依据,依照 k{Aj^O3gD  
account balance                                账户余额 Zp# v Hs  
account for                                       对……进行会计处理,核算;解释 g"> {9YE  
accounting                                        会计,会计学 '3 ^+{=q  
accounting advisory serve                        会计咨询服务 ih;]nJ]+-  
accounting firm                                 会计师事务所 #&7}-"Nd  
accounting information                      会计信息,会计资料 aT$9;  
accounting period                             会计期间 0p\@!Z H  
accounting policies                                   会计政策 `{xNXH]@  
accounting professional bodies                 会计职业组织,会计职业团体 J":,Vd!*-  
accounting records                                   会计记录 L;f!.FX#  
accounting responsibility                           会计责任 GF^071]G  
accounting service                             会计服务 qhz]Wm P   
accounting standards                                会计准则 G"XV n~]  
Accounting Standards for Business Enterprises       企业会计准则 SE~[bT  
accounting system                             会计系统 fw RZ5`v<  
accounting treatment                                会计处理 r'*}TM'8  
accuracy                                    准确性,精确性 |a!fhl+  
additional audit procedures                      追加审计程序 |1>*;\o-  
addressee                                         收件人,收信人 |UxG$M(  
Administration of State-owned Assets  (the~)     国有资产管理局 =Yt R`  
administrative laws and regulations                 行政法规 ;{%\9nS  
adverse impact                                 不利影响,负面影响 A`}rqhU.{-  
adverse opinion                                反对意见 UQI]>#_/v  
advisory group                                  咨询组,顾问组 n;T7=1_"  
agency fee                                        代理费,代理费用 ])!o5`ltZ  
aggregate                                          总计,合计为…… E!P yL>){  
alternation of document and record                 变造文件和记录 KPj\-g'A  
alternative audit procedures                      替代审计程序,备选审计程序 \9g+^vQg  
amend                                              修改,修订 Z7?~S2{c  
amortisation                                      摊销 }-sdov<<  
analytical capacity                             分析能力 K]0JC/R6(@  
analytical procedures                               分析性程序 s=QAO!aw  
annual financial statements                        年度会计报表,年度财务报表 <"r#:Wr  
appendix                                          附录,附表 "PpN0Rr  
applicable                                         适用的 CLJ;<  
applicable laws and regulations                 适用的法规 Uh):b%bS;J  
application systems                                  应用系统 7F{3*`/6  
apply consistently                              一贯地执行,一贯地实施 /Bm( `T  
appropriate                                       适当的,合适的; 2mGaD\?K  
征用,挪用 y;o^- O  
appropriate authorization                          适当的授权 9AJ7h9L  
appropriateness of audit evidence                    审计证据的适当性 0ok-IHE<  
approval                                    批准,核准 !GNBDRr  
assertion                                    (会计报表上的)认定;确认 c>)Yt^ q&K  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 [+DW >Et  
asset                                                 资产,财产 +lMX{es\O  
asset restructuring                             资产重组 ~S7 D>D3S  
assignment of duties                                 职责的划分 % V 8U (z  
assistant                                     助理,助理人员  _ "VkGG  
associated company                                 联属公司,联营公司 hK,Sf ;5V  
association                                        联合,结合;协会,社团 F 70R1OYU  
assumption                                       假设,假定 1jF`5k  
at a given date                                         在某一特定时日 bq:(u4 3  
attestation                                         鉴证,公证 u2?|Ue@[  
attestation service                             鉴证服务 3skC$mpJHw  
audit adjustment                                审计调整 n*{sTT  
audit areas                                        审计领域 j+,d^!  
audit conclusion                                审计结论 ,^. 88<  
audit effectiveness                             审计效果 3 C<L  
audit efficiency                                  审计效率 @6]sNm  
audit engagement letter                      审计业务约定书 ry`z(f  
audit evidence                                          审计证据 /Y7<5!cS  
audit fee                                    审计费 ]33>m|?@  
audit files                                          审计档案 K8UP,f2  
audit findings                                     审计中发现的事项 |='z{WS  
audit implementation stage                        审计实施阶段 EKsT~SS  
audit mark                                        审计标识 m~-K[+ya`D  
audit materiality                                 审计重要性 70Wggty  
audit method                                     审计方法 @3C>BLI8+  
audit objective                                         审计目标,审计目的 wlqpn(XR  
audit of financial statements                      会计报表审计,财务报表审计 u /\EtSH  
audit opinion                                     审计意见 PC-"gi =h  
audit period                                      被审计期间,被审计年度 ([m mPyp>L  
audit plan                                          审计计划 }%_ b$  
audit planning                                    编制审计计划,制定审计计划,审计计划 L'0B$6  
audit planning stage                                  审计计划阶段 )6D,d5<  
audit procedure                                审计程序 Ke2ccN  
audit programme                               审计程序表,具体审计计划 Yd=>K HVD  
audit report                                       审计报告 ~ijVmWNk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xk5@d6Y{r  
audit report with a qualified opinion                 有保留意见的审计报告 m;GbLncA  
audit report with an adverse opinion                否定意见的审计报告 h1B16)  
audit report with dual dates                      双重日期审计报告 6&!PmKFO.  
audit reporting stage                                 审计报告阶段 9vGu0Um  
audit responsibility                                   审计责任 C8V/UbA /  
audit results                                      审计结果 yEhTNBa*h{  
audit risk                                          审计风险 xQ^E"Q,1  
audit sampling                                          审计抽样 v{ 0=  
audit sampling techniques                         审计抽样方法,审计抽样技术 iiS-9>]/  
audit strategies                                  审计策略 }:KE j_~.  
audit summary                                         审计总结,审计小结 A|X">,A  
audit team                                         审计小组 opy("qH  
audit test                                    审计测试 ~l]ve,W[  
audit trail                                          审计轨迹 t>`a sL  
audit work                                        审计工作 lTV'J?8!-a  
audit working paper                                 审计工作底稿 uF9C -H@:  
audited financial statement                        审计会计报表,已审计财务报表 `OXpU,Z 6U  
Auditing Guidelines (the~)                      审计规范指南 0;AA/  
auditing standards                             审计准则 $ us]35Z3  
audit-oriented working paper                          (审计)业务类工作底稿 g" .are'7  
authorisation                                     授权 IDB+%xl#S  
authorisation of transaction                       交易的授权 Of[XKFn_  
availability                                         可获得性 ;U.hxh;+  
B `Nb[G)Xh  
balance                                      余额;差额;平衡 SEGri#s  
balance sheet                                    资产负债表 1p/3 !1  
bank                                                 银行 `lO[x.[  
bank account                                    银行账户,银行户头 ,+meT`'vn  
bank statement                                 银行对账单 Q;43[1&3w  
barter transaction                              易货交易,以物换物交易 kt["m.  
basis of audit                                    审计依据 2\jPv`Ia  
basis of preparation                                (会计报表的)编制基础 / zB0J?  
book of account                               账目,账簿 'E/^8md>  
borrowing                                         借款,贷款,借债 X[PZg{   
branch                                              分支,分支机构,分店 qB0E _y)a  
brought forward                                (账户余额等的)承上年,承上期,承上页 \eT5flC  
budget                                              预算 'rO!AcdLU  
building                                      建筑物;大楼 4W#vP  
business conditions                                  业务情况,经营情况 {=!b/l;@  
business licence                               (企业等的)营业执照 `_`QxM  
business relation                                业务关系 BGD8w2  
OwH81#   
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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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