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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 "[-W(=  
   Tq SjL{l%  
审计词汇英汉对照 ~k%X W$cV  
   6VS_L@  
A !Na@T]J  
X,c`,B03  
yY{  
ability to continue as a going concern               持续经营能力 f' bwtjO  
acceptability                                     可接受性,可接受程度 >6Jz=N,  
acceptable level of detection risk                     检查风险的可接受水平 Ls+vWfF=#  
acceptance of engagement                       接受委托 7nB X@Uo  
accepting the engagement for the first time              首次接受委托 6J_$dzw  
access to asset                                         对资产的接触 #3tC"2MZ  
according to                                     根据,依据,依照 RP^vx`9h  
account balance                                账户余额 tt CC] Q  
account for                                       对……进行会计处理,核算;解释 cltx(C>   
accounting                                        会计,会计学 ]q"y P 0  
accounting advisory serve                        会计咨询服务 kGL3*x  
accounting firm                                 会计师事务所 $d,/(*Y#-  
accounting information                      会计信息,会计资料 # 2FrP5rC  
accounting period                             会计期间 R\Ckk;<$  
accounting policies                                   会计政策 CMyz!jZ3  
accounting professional bodies                 会计职业组织,会计职业团体 Q,Y^9g"B`~  
accounting records                                   会计记录 u/NcX  
accounting responsibility                           会计责任 'vYt_T  
accounting service                             会计服务 q: X^V$`  
accounting standards                                会计准则 g[HuIn/  
Accounting Standards for Business Enterprises       企业会计准则 g7lPQ_A*  
accounting system                             会计系统 ;Wa&Dg/5`  
accounting treatment                                会计处理 fz?woVn  
accuracy                                    准确性,精确性 yY*(!^S  
additional audit procedures                      追加审计程序 O OXP1L  
addressee                                         收件人,收信人 rVRv*W  
Administration of State-owned Assets  (the~)     国有资产管理局 7z&$\qu2  
administrative laws and regulations                 行政法规 xJnN95`R@  
adverse impact                                 不利影响,负面影响 N7KG_o%  
adverse opinion                                反对意见 :."6g)T  
advisory group                                  咨询组,顾问组 sl(go^  
agency fee                                        代理费,代理费用 ~w9`l8/0  
aggregate                                          总计,合计为…… V6h8+|hK  
alternation of document and record                 变造文件和记录 6__HqBQ  
alternative audit procedures                      替代审计程序,备选审计程序 Ino]::ZJ/  
amend                                              修改,修订 i)Q d>(v  
amortisation                                      摊销 9Zmq7a E  
analytical capacity                             分析能力 ;g;1<? [  
analytical procedures                               分析性程序 ! qHB?]  
annual financial statements                        年度会计报表,年度财务报表 7Ka4?@bQ  
appendix                                          附录,附表 `I4E': ZG  
applicable                                         适用的 bE@Eiac  
applicable laws and regulations                 适用的法规 86!$<!I  
application systems                                  应用系统 Ab:ah 7!  
apply consistently                              一贯地执行,一贯地实施 ]0SqLe  
appropriate                                       适当的,合适的; B2KBJ4rI[1  
征用,挪用 ?GtI.flV  
appropriate authorization                          适当的授权 (_+ux1h6^  
appropriateness of audit evidence                    审计证据的适当性 Y*O Bky  
approval                                    批准,核准 rhX?\_7o  
assertion                                    (会计报表上的)认定;确认 sY?wQ:  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 tA,J~|+f:  
asset                                                 资产,财产 d2)]6)z6  
asset restructuring                             资产重组 5*Qzw[[=  
assignment of duties                                 职责的划分 ;Bw3@c  
assistant                                     助理,助理人员 }n#$p{e$i  
associated company                                 联属公司,联营公司 la4%Vqwgu  
association                                        联合,结合;协会,社团 J, +/<Y!  
assumption                                       假设,假定 QUfF>,[sv  
at a given date                                         在某一特定时日 e p Dp*  
attestation                                         鉴证,公证 DRTT3;,N  
attestation service                             鉴证服务 F1L[C4'  
audit adjustment                                审计调整 <b\8<mTr  
audit areas                                        审计领域 {x[C\vZsi]  
audit conclusion                                审计结论 m(EV C}Y  
audit effectiveness                             审计效果 !R#PJH/TM  
audit efficiency                                  审计效率 I)0_0JXs  
audit engagement letter                      审计业务约定书 ]{#Xcqx  
audit evidence                                          审计证据 JsMN_%y?  
audit fee                                    审计费 }W[=O:p  
audit files                                          审计档案 tp }Bz&V  
audit findings                                     审计中发现的事项 Bn=YGEvz  
audit implementation stage                        审计实施阶段 Dkh=(+> <  
audit mark                                        审计标识 Fpwhyls  
audit materiality                                 审计重要性 x{GFCy7  
audit method                                     审计方法 ^gNbcWc7CU  
audit objective                                         审计目标,审计目的 Asq&Z$bB_  
audit of financial statements                      会计报表审计,财务报表审计 v6 E5#pse8  
audit opinion                                     审计意见 zy8+~\a+Y&  
audit period                                      被审计期间,被审计年度 ac966<#  
audit plan                                          审计计划 ae2SU4Jx  
audit planning                                    编制审计计划,制定审计计划,审计计划 B<$6Dj%L  
audit planning stage                                  审计计划阶段 (v:8p!QN  
audit procedure                                审计程序 ^P A|RFP  
audit programme                               审计程序表,具体审计计划 {a9.0N:4  
audit report                                       审计报告 BQeg-M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '"ze Im~  
audit report with a qualified opinion                 有保留意见的审计报告 A`>^A]%  
audit report with an adverse opinion                否定意见的审计报告 BO6XY90(  
audit report with dual dates                      双重日期审计报告 bk i:u  
audit reporting stage                                 审计报告阶段 r(_Fr# Qn  
audit responsibility                                   审计责任 /^I!)|At  
audit results                                      审计结果 =}u?1~V  
audit risk                                          审计风险 A{T> Aac  
audit sampling                                          审计抽样 n!lE|if  
audit sampling techniques                         审计抽样方法,审计抽样技术 oYJ<.Yxeb  
audit strategies                                  审计策略 =4 &"fZ"v  
audit summary                                         审计总结,审计小结 jIHY[yDT  
audit team                                         审计小组 $?VYHkX  
audit test                                    审计测试 s$0dLEa9  
audit trail                                          审计轨迹 9;`hJ!r  
audit work                                        审计工作 P=9UK`n  
audit working paper                                 审计工作底稿 Tn(uH17  
audited financial statement                        审计会计报表,已审计财务报表 m6 Y0,9  
Auditing Guidelines (the~)                      审计规范指南 9#~jlq(  
auditing standards                             审计准则 }*aj&  
audit-oriented working paper                          (审计)业务类工作底稿 g0s4ZI+T  
authorisation                                     授权 +UTBiB R  
authorisation of transaction                       交易的授权 %zDi|WZ  
availability                                         可获得性 P=y1qq C  
B 77 Z:!J|  
balance                                      余额;差额;平衡 D4$"02"  
balance sheet                                    资产负债表 3vQVk  
bank                                                 银行 A8AeM `  
bank account                                    银行账户,银行户头 :6m"}8*q8  
bank statement                                 银行对账单 h=n\c6 Q  
barter transaction                              易货交易,以物换物交易 3hzz*9/n  
basis of audit                                    审计依据 /c4$m3?]  
basis of preparation                                (会计报表的)编制基础 <KStl fX  
book of account                               账目,账簿 q6%m .X7  
borrowing                                         借款,贷款,借债 <$#^)]Ts  
branch                                              分支,分支机构,分店 ^% Ln@!P  
brought forward                                (账户余额等的)承上年,承上期,承上页 Y;dqrA>@  
budget                                              预算 (hRg0Z=  
building                                      建筑物;大楼 {?A/1q4rr  
business conditions                                  业务情况,经营情况 ,zJ:a>v  
business licence                               (企业等的)营业执照 9J<vkxG9`  
business relation                                业务关系 ltkA7dUbu  
.R@XstQ  
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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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