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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 Vj9X6u}{  
   ;b*qunJ3L  
审计词汇英汉对照 { 'tfU  
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ability to continue as a going concern               持续经营能力 +T@BOYhgq  
acceptability                                     可接受性,可接受程度 ,AweHUEn  
acceptable level of detection risk                     检查风险的可接受水平 j :B/ FL  
acceptance of engagement                       接受委托 G@#lf@M]  
accepting the engagement for the first time              首次接受委托 n 5R9<A^  
access to asset                                         对资产的接触 (87| :{  
according to                                     根据,依据,依照 ioD8-  
account balance                                账户余额 <+g77NL  
account for                                       对……进行会计处理,核算;解释 Z::I3 Q  
accounting                                        会计,会计学 EN\cwa#FU  
accounting advisory serve                        会计咨询服务 (&Rk#iU 2  
accounting firm                                 会计师事务所 zUL,~u  
accounting information                      会计信息,会计资料 M,_ $s,  
accounting period                             会计期间 sdZ$3oE.  
accounting policies                                   会计政策 k\ .9iI'6  
accounting professional bodies                 会计职业组织,会计职业团体 cVW7I  
accounting records                                   会计记录 ?&#LmeZ}K  
accounting responsibility                           会计责任 F-wAQ:  
accounting service                             会计服务 ,M.}Qak^  
accounting standards                                会计准则 0>Snps3*Z  
Accounting Standards for Business Enterprises       企业会计准则 ah:["< z<  
accounting system                             会计系统 v,ZYh w  
accounting treatment                                会计处理 @6yc^DAA  
accuracy                                    准确性,精确性 zp;!HP;/=  
additional audit procedures                      追加审计程序 63Zu5b"O/  
addressee                                         收件人,收信人 O'wmhLa"W  
Administration of State-owned Assets  (the~)     国有资产管理局 7-K8u  
administrative laws and regulations                 行政法规 NUYKMo1ze  
adverse impact                                 不利影响,负面影响 NplyvjQN;  
adverse opinion                                反对意见 MSQ^ovph  
advisory group                                  咨询组,顾问组 |T""v_q  
agency fee                                        代理费,代理费用 W:]2T p  
aggregate                                          总计,合计为…… ?I6rW JcQ6  
alternation of document and record                 变造文件和记录 BA: x*(%~  
alternative audit procedures                      替代审计程序,备选审计程序 ~dr,;NhOLJ  
amend                                              修改,修订 8l5>t  
amortisation                                      摊销 [[IMf-]  
analytical capacity                             分析能力 NS z }  
analytical procedures                               分析性程序 FSA%,b; U  
annual financial statements                        年度会计报表,年度财务报表 _GG\SWm  
appendix                                          附录,附表 # -luE  
applicable                                         适用的 6XW NJb  
applicable laws and regulations                 适用的法规 b!@PS$BTxq  
application systems                                  应用系统 UmWXv#q\l  
apply consistently                              一贯地执行,一贯地实施 <3{MS],<<  
appropriate                                       适当的,合适的; ~gd #cL%  
征用,挪用 (0NffM1  
appropriate authorization                          适当的授权 Q 84t=  
appropriateness of audit evidence                    审计证据的适当性 $o?U=  
approval                                    批准,核准 ,XO@ZBOM  
assertion                                    (会计报表上的)认定;确认 (NvjX})eh  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 v;<gCzqQh  
asset                                                 资产,财产 {oqbV#/&  
asset restructuring                             资产重组 9-c3@ >v  
assignment of duties                                 职责的划分 o4kLgY !Q  
assistant                                     助理,助理人员 !#)t<9]fv  
associated company                                 联属公司,联营公司 `HRL .uX  
association                                        联合,结合;协会,社团 =PRQ3/?5  
assumption                                       假设,假定 l/G +X j4M  
at a given date                                         在某一特定时日 S/`#6  
attestation                                         鉴证,公证 )*BZ o >"  
attestation service                             鉴证服务 <!sLf z?  
audit adjustment                                审计调整 [ey# ,&T  
audit areas                                        审计领域 @A1f#Ed<  
audit conclusion                                审计结论 G JRl{Y  
audit effectiveness                             审计效果 r1r$y2v~  
audit efficiency                                  审计效率 1jg* DQ7L  
audit engagement letter                      审计业务约定书 u8zL[] >  
audit evidence                                          审计证据 i=Qy?aU?  
audit fee                                    审计费 zzf@U &x<  
audit files                                          审计档案 xQ FY/Z  
audit findings                                     审计中发现的事项 eC!=4_lx)  
audit implementation stage                        审计实施阶段 64?HqO 6(  
audit mark                                        审计标识 G+<XYkz*  
audit materiality                                 审计重要性 [MpWvLP"x  
audit method                                     审计方法 -MTk9<qnT  
audit objective                                         审计目标,审计目的 u4Nh_x8\Nr  
audit of financial statements                      会计报表审计,财务报表审计 H@uu;:l<7A  
audit opinion                                     审计意见 h< r(:.%!}  
audit period                                      被审计期间,被审计年度 xT+_JT65  
audit plan                                          审计计划 0&,D&y%  
audit planning                                    编制审计计划,制定审计计划,审计计划 \V$qAfP)  
audit planning stage                                  审计计划阶段 n2mO-ZXud  
audit procedure                                审计程序 D0\>E}Y E  
audit programme                               审计程序表,具体审计计划 TTVmm{6  
audit report                                       审计报告 Z<.&fZ^jS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K KB+o)*W  
audit report with a qualified opinion                 有保留意见的审计报告 =>;&M)+q  
audit report with an adverse opinion                否定意见的审计报告 3xy2ZYw  
audit report with dual dates                      双重日期审计报告  x &R9m,  
audit reporting stage                                 审计报告阶段 v?VDASR2`  
audit responsibility                                   审计责任 ^K<3_D>1>  
audit results                                      审计结果 @ual+=L  
audit risk                                          审计风险 w7@`:W  
audit sampling                                          审计抽样 i3w~&y-  
audit sampling techniques                         审计抽样方法,审计抽样技术 9`*ST(0/  
audit strategies                                  审计策略 T<B}Z11R  
audit summary                                         审计总结,审计小结 >aA M&4  
audit team                                         审计小组 gq?7O<  
audit test                                    审计测试 71 2nD ?>  
audit trail                                          审计轨迹 V?M (exN  
audit work                                        审计工作 q-`&C  
audit working paper                                 审计工作底稿 C+TB>~Gv`  
audited financial statement                        审计会计报表,已审计财务报表 kkjugm{D7  
Auditing Guidelines (the~)                      审计规范指南 '[WL8,.Q  
auditing standards                             审计准则 }b\hRy~=r  
audit-oriented working paper                          (审计)业务类工作底稿 N9!L8BBaK  
authorisation                                     授权 ^m#tWb)f  
authorisation of transaction                       交易的授权 )$!b`u  
availability                                         可获得性 fbh,V%t7  
B O>h`  
balance                                      余额;差额;平衡 &[[r|  
balance sheet                                    资产负债表 8* A%k1+  
bank                                                 银行 "Pwa}{  
bank account                                    银行账户,银行户头 `6~0W5  
bank statement                                 银行对账单 K83 '`W^  
barter transaction                              易货交易,以物换物交易 U823q-x  
basis of audit                                    审计依据 yJI~{VmU7  
basis of preparation                                (会计报表的)编制基础 ,m{R m0  
book of account                               账目,账簿 ;U=b 6xE  
borrowing                                         借款,贷款,借债 4 . 7X*1  
branch                                              分支,分支机构,分店 (u&x.J  
brought forward                                (账户余额等的)承上年,承上期,承上页 lEHx/#qt9  
budget                                              预算 UH MJ(.Wa-  
building                                      建筑物;大楼 ?0; 2ct  
business conditions                                  业务情况,经营情况 1b%Oi.;  
business licence                               (企业等的)营业执照 (F&LN!Hn>p  
business relation                                业务关系  WwB_L.{  
_Ay^v#a  
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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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