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[专业英语]审计词汇英汉对照 [复制链接]

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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 /|`;|0/2  
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审计词汇英汉对照 2E ycFjO  
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ability to continue as a going concern               持续经营能力 g9'50<|J  
acceptability                                     可接受性,可接受程度 l3b$b%0'  
acceptable level of detection risk                     检查风险的可接受水平 ^HX={(ddK  
acceptance of engagement                       接受委托 W446;)?5  
accepting the engagement for the first time              首次接受委托 ZTM zL%i  
access to asset                                         对资产的接触  -"<H$  
according to                                     根据,依据,依照 9@:H9" w  
account balance                                账户余额 9\R:J"X  
account for                                       对……进行会计处理,核算;解释 Rfeiv  
accounting                                        会计,会计学 `f8{ ^Rau  
accounting advisory serve                        会计咨询服务 )=[K$>0k  
accounting firm                                 会计师事务所 % 7/XZQ  
accounting information                      会计信息,会计资料 3yZtyXRPn  
accounting period                             会计期间 $9M>B<]  
accounting policies                                   会计政策 ;BejFcb  
accounting professional bodies                 会计职业组织,会计职业团体 ^['%wA%  
accounting records                                   会计记录 S2;{)"mS  
accounting responsibility                           会计责任 Q?I)1][ !"  
accounting service                             会计服务 T{{J' _s5L  
accounting standards                                会计准则 Ep.,2H  
Accounting Standards for Business Enterprises       企业会计准则 ( y'i{:B  
accounting system                             会计系统 FavU"QU&|  
accounting treatment                                会计处理 bhnm<RZ  
accuracy                                    准确性,精确性 -TjYQ  
additional audit procedures                      追加审计程序 zPH1{|H+l  
addressee                                         收件人,收信人 %pt ul_(s'  
Administration of State-owned Assets  (the~)     国有资产管理局 QE=Cum  
administrative laws and regulations                 行政法规 hc`9Y  
adverse impact                                 不利影响,负面影响 -Z4J?b  
adverse opinion                                反对意见 'g|%Ro/  
advisory group                                  咨询组,顾问组 Gx y>aS3  
agency fee                                        代理费,代理费用 MS_&;2  
aggregate                                          总计,合计为…… #HJF==  
alternation of document and record                 变造文件和记录 `IFt;Ja\6  
alternative audit procedures                      替代审计程序,备选审计程序 i ao/l  
amend                                              修改,修订 `a3q)}*Y  
amortisation                                      摊销 OzX\ s=  
analytical capacity                             分析能力 G0^23j  
analytical procedures                               分析性程序 mhnD1}9,Ih  
annual financial statements                        年度会计报表,年度财务报表 D$YAi%*H  
appendix                                          附录,附表 p%]* I?  
applicable                                         适用的 I&q:w\\z8|  
applicable laws and regulations                 适用的法规 |t4k&Dkx`  
application systems                                  应用系统 xQk]a1  
apply consistently                              一贯地执行,一贯地实施 [WRs1$5  
appropriate                                       适当的,合适的; nyw,Fu  
征用,挪用 )j',e $m  
appropriate authorization                          适当的授权 d[k b]lC  
appropriateness of audit evidence                    审计证据的适当性 ?*9U d  
approval                                    批准,核准 #CW]70H`  
assertion                                    (会计报表上的)认定;确认 UH%oGp$ykX  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 9hmCvQgtf  
asset                                                 资产,财产 8rGW G  
asset restructuring                             资产重组 0u'4kF!P!  
assignment of duties                                 职责的划分 ,B5Ptf#  
assistant                                     助理,助理人员 7 I&7YhFI  
associated company                                 联属公司,联营公司 {YcVeCq+N  
association                                        联合,结合;协会,社团 QKwWX_3%Z]  
assumption                                       假设,假定 \Y Cj/tG8  
at a given date                                         在某一特定时日 *O)_D bj  
attestation                                         鉴证,公证 pyT+ba#  
attestation service                             鉴证服务  --Dw  
audit adjustment                                审计调整 p<Ah50!B  
audit areas                                        审计领域 MN$j{+!Q  
audit conclusion                                审计结论 nbMH:UY,J  
audit effectiveness                             审计效果 h$f/NSct2  
audit efficiency                                  审计效率 Ke&lGf"5  
audit engagement letter                      审计业务约定书 SV<*qz  
audit evidence                                          审计证据 _>dqz(8#  
audit fee                                    审计费 oeDsJ6;  
audit files                                          审计档案 28f-8B  
audit findings                                     审计中发现的事项 xv$^%(Ujp  
audit implementation stage                        审计实施阶段 zv@'x nY]  
audit mark                                        审计标识  >BrxJw#M  
audit materiality                                 审计重要性 _-% ay  
audit method                                     审计方法 p0qQ(  
audit objective                                         审计目标,审计目的 R`76Ae`R8  
audit of financial statements                      会计报表审计,财务报表审计 Gqk"%irZ  
audit opinion                                     审计意见 #_2V@F+,  
audit period                                      被审计期间,被审计年度 N5 }vy$t_P  
audit plan                                          审计计划 YUT"A{L  
audit planning                                    编制审计计划,制定审计计划,审计计划 ~H@':Mms.h  
audit planning stage                                  审计计划阶段 ` eND3c  
audit procedure                                审计程序 S 82NU2L  
audit programme                               审计程序表,具体审计计划 }E*d)n|  
audit report                                       审计报告 CV]PCq!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8kW9.   
audit report with a qualified opinion                 有保留意见的审计报告 TbIM{X  
audit report with an adverse opinion                否定意见的审计报告 vEtogkFA"  
audit report with dual dates                      双重日期审计报告 thipfS  
audit reporting stage                                 审计报告阶段 c*RZbE9k  
audit responsibility                                   审计责任 &I'~:nWpt  
audit results                                      审计结果 @ RTQJ+ms  
audit risk                                          审计风险 XhWMvme  
audit sampling                                          审计抽样 IH\k_Yf#u  
audit sampling techniques                         审计抽样方法,审计抽样技术 >B8)Wb :  
audit strategies                                  审计策略 z9w@-])  
audit summary                                         审计总结,审计小结 Mky$#SI11  
audit team                                         审计小组 }2`S@Rq.WW  
audit test                                    审计测试 *VHBTO9  
audit trail                                          审计轨迹 {@Diig  
audit work                                        审计工作 zHb<YpU  
audit working paper                                 审计工作底稿 *9j9=N?  
audited financial statement                        审计会计报表,已审计财务报表 ^>%=/RX  
Auditing Guidelines (the~)                      审计规范指南 <' P|g  
auditing standards                             审计准则 II>X6  
audit-oriented working paper                          (审计)业务类工作底稿 nz+o8L,  
authorisation                                     授权 g+ 2SB5 2D  
authorisation of transaction                       交易的授权 B susXW$  
availability                                         可获得性 JO :m: M  
B &=$8 v"&^  
balance                                      余额;差额;平衡 \lKQDct. -  
balance sheet                                    资产负债表 Zr}`W \  
bank                                                 银行 Y1`.  
bank account                                    银行账户,银行户头 mNb+V/*x3  
bank statement                                 银行对账单 <( BAws(X  
barter transaction                              易货交易,以物换物交易 V9Au\  
basis of audit                                    审计依据 B1nb23SY T  
basis of preparation                                (会计报表的)编制基础 s3J T1TX  
book of account                               账目,账簿 *zX<`E  
borrowing                                         借款,贷款,借债 :6HMb^4  
branch                                              分支,分支机构,分店 WCR+ZXI?1  
brought forward                                (账户余额等的)承上年,承上期,承上页 pM(y?zGt  
budget                                              预算 6b<t|zb  
building                                      建筑物;大楼 {E6W]Mno  
business conditions                                  业务情况,经营情况 {/Q pEd>3+  
business licence                               (企业等的)营业执照 ZN1QTb  
business relation                                业务关系 Q=^}B}G  
ngm7Vs  
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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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