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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 .zm/GtOV@  
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审计词汇英汉对照 pgp@Zw)r)k  
   hN#A3FFo L  
A \ytF@"7  
KR49Y>s<  
\w6A-daD0  
ability to continue as a going concern               持续经营能力 'MWu2L!F  
acceptability                                     可接受性,可接受程度 ff{ L=uj  
acceptable level of detection risk                     检查风险的可接受水平 &"_5?7_N  
acceptance of engagement                       接受委托 #0:N$'SZ  
accepting the engagement for the first time              首次接受委托 -gq,^j5,  
access to asset                                         对资产的接触 %I`%N2ss  
according to                                     根据,依据,依照 ,\%qERk  
account balance                                账户余额 jPDk~|  
account for                                       对……进行会计处理,核算;解释 }{oZdO  
accounting                                        会计,会计学 YA?46[:  
accounting advisory serve                        会计咨询服务 ktEdbALK  
accounting firm                                 会计师事务所 t_Q\uo}  
accounting information                      会计信息,会计资料 b235Zm  
accounting period                             会计期间 %U<1]  
accounting policies                                   会计政策 eH0^d5bH  
accounting professional bodies                 会计职业组织,会计职业团体 "t ^yM`$5[  
accounting records                                   会计记录 y;$ !J  
accounting responsibility                           会计责任 be->ofUYgs  
accounting service                             会计服务 UG~/   
accounting standards                                会计准则 ;A\SbLM  
Accounting Standards for Business Enterprises       企业会计准则 g)L?C'BG  
accounting system                             会计系统 -wdd'G  
accounting treatment                                会计处理 $sfDtnRy  
accuracy                                    准确性,精确性 3hD\6,@  
additional audit procedures                      追加审计程序 w>TlM*3D/  
addressee                                         收件人,收信人 (X{o =co,  
Administration of State-owned Assets  (the~)     国有资产管理局 rB Lcj;,  
administrative laws and regulations                 行政法规 F<YXkG4 pO  
adverse impact                                 不利影响,负面影响 IEP^ u `}  
adverse opinion                                反对意见 Y}n$s/O:u8  
advisory group                                  咨询组,顾问组 t ;-U  
agency fee                                        代理费,代理费用 @OB7TI_/   
aggregate                                          总计,合计为…… l5/!0]/  
alternation of document and record                 变造文件和记录 M hwuh`v%  
alternative audit procedures                      替代审计程序,备选审计程序 x("V +y*  
amend                                              修改,修订 S^z t>  
amortisation                                      摊销 ?TLzOYJp  
analytical capacity                             分析能力 JtbwY@R  
analytical procedures                               分析性程序 ?c6`p3p3L  
annual financial statements                        年度会计报表,年度财务报表 $xK*TJ(k  
appendix                                          附录,附表 tD j/!L`  
applicable                                         适用的 R2Y.s^  
applicable laws and regulations                 适用的法规 "C~Zl&3  
application systems                                  应用系统 F, 39'<N[  
apply consistently                              一贯地执行,一贯地实施 "3Lq/mJYnZ  
appropriate                                       适当的,合适的; D=^|6}  
征用,挪用 qF? n&>YG  
appropriate authorization                          适当的授权 `^G?+p2E  
appropriateness of audit evidence                    审计证据的适当性 "BvAiT{u  
approval                                    批准,核准 -|WQs'%O  
assertion                                    (会计报表上的)认定;确认 {kdS t1  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 !\hUjM+(}  
asset                                                 资产,财产 !zR1CM  
asset restructuring                             资产重组 B*AF8wX|  
assignment of duties                                 职责的划分 -"} mmTa*<  
assistant                                     助理,助理人员 6qF9+r&e ?  
associated company                                 联属公司,联营公司 I$Ra*r  
association                                        联合,结合;协会,社团 cxB{EH,2Um  
assumption                                       假设,假定 M\!z='Fi  
at a given date                                         在某一特定时日 ~6!TMVr  
attestation                                         鉴证,公证 2l.qINyz  
attestation service                             鉴证服务 lmbC2\GT  
audit adjustment                                审计调整 (DTXc2)c  
audit areas                                        审计领域 wticA#mb  
audit conclusion                                审计结论 i9=*ls^Cx  
audit effectiveness                             审计效果 )Zbrg~-@  
audit efficiency                                  审计效率 s+@`Z*B5  
audit engagement letter                      审计业务约定书 nf,u'}psdJ  
audit evidence                                          审计证据 ?Mj@;O9>'  
audit fee                                    审计费 .?NraydwV  
audit files                                          审计档案 C#tY};t  
audit findings                                     审计中发现的事项 {IG5qi?/E)  
audit implementation stage                        审计实施阶段 e:T8={LU2W  
audit mark                                        审计标识 U:+wt}-T"  
audit materiality                                 审计重要性 0w9[Z  
audit method                                     审计方法 +hL%8CVU M  
audit objective                                         审计目标,审计目的 P7|x=Ew;`  
audit of financial statements                      会计报表审计,财务报表审计 J5j3#2l  
audit opinion                                     审计意见 v$]eCj'  
audit period                                      被审计期间,被审计年度 FI=]K8  
audit plan                                          审计计划 =&-+{txs  
audit planning                                    编制审计计划,制定审计计划,审计计划 NA-)7i*>J  
audit planning stage                                  审计计划阶段 w\`u |f;Aq  
audit procedure                                审计程序 4cQ|"sOzD  
audit programme                               审计程序表,具体审计计划 upefjwm  
audit report                                       审计报告 W*jwf@ 0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6U?z  
audit report with a qualified opinion                 有保留意见的审计报告 2 r*Yd(e  
audit report with an adverse opinion                否定意见的审计报告 sF!nSr  
audit report with dual dates                      双重日期审计报告 .j l|? o  
audit reporting stage                                 审计报告阶段 D%,AdR"m  
audit responsibility                                   审计责任 90[?)s  
audit results                                      审计结果 k=``Avp?  
audit risk                                          审计风险 )2dTgvy  
audit sampling                                          审计抽样 >og- jz  
audit sampling techniques                         审计抽样方法,审计抽样技术 a%NSL6  
audit strategies                                  审计策略 m6iQB\ \  
audit summary                                         审计总结,审计小结 ])D39  
audit team                                         审计小组 $`'Xb  
audit test                                    审计测试 j" ~gEGfK  
audit trail                                          审计轨迹 J{qpGRQNa  
audit work                                        审计工作 HTw7l]]  
audit working paper                                 审计工作底稿 2nkUvb%=  
audited financial statement                        审计会计报表,已审计财务报表 e>~7RN  
Auditing Guidelines (the~)                      审计规范指南 Lju)q6  
auditing standards                             审计准则 %[J|n~8_Z  
audit-oriented working paper                          (审计)业务类工作底稿 ffg b 3  
authorisation                                     授权 A .>L>uR  
authorisation of transaction                       交易的授权 TD6MP9L  
availability                                         可获得性 )DwHLaLW  
B ") i>-1_H  
balance                                      余额;差额;平衡 U%T{~f  
balance sheet                                    资产负债表 _X"G(  
bank                                                 银行 N2/t  
bank account                                    银行账户,银行户头 R0DWjN$j  
bank statement                                 银行对账单 ,o68xfdZVW  
barter transaction                              易货交易,以物换物交易 #a|.cm>6  
basis of audit                                    审计依据 d%w#a3(  
basis of preparation                                (会计报表的)编制基础 KXvBJA$  
book of account                               账目,账簿 n"dYN3dE  
borrowing                                         借款,贷款,借债 p8_ C Y[U  
branch                                              分支,分支机构,分店 ~uRL+<.c  
brought forward                                (账户余额等的)承上年,承上期,承上页 r.#"he_6!.  
budget                                              预算 2/4,iu(T`c  
building                                      建筑物;大楼 #dEMjD  
business conditions                                  业务情况,经营情况 TL*8h7.(  
business licence                               (企业等的)营业执照 3V)NM%Aw  
business relation                                业务关系 MB:*WA&  
W Ikr0k  
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只看该作者 1楼 发表于: 2012-04-24
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