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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 8:MYeE5  
   dWA7U6c<  
审计词汇英汉对照 78wcMQNX9  
   kQ+5p Fo3  
A 04:Dbt~=?p  
|u[gI+TUE  
^.Q),{%Xo  
ability to continue as a going concern               持续经营能力 YeVhWPn@  
acceptability                                     可接受性,可接受程度 ORN E>6J H  
acceptable level of detection risk                     检查风险的可接受水平 _"=~aMXC.)  
acceptance of engagement                       接受委托 .jU9{;[  
accepting the engagement for the first time              首次接受委托 tp7fmn*  
access to asset                                         对资产的接触 7VraWW`H'  
according to                                     根据,依据,依照 U,N4+F}FR  
account balance                                账户余额 (,>`\\  
account for                                       对……进行会计处理,核算;解释 p%BO:%v  
accounting                                        会计,会计学 f 36r U  
accounting advisory serve                        会计咨询服务 EifYK  
accounting firm                                 会计师事务所 %{Gqhb=u\  
accounting information                      会计信息,会计资料 |j;`;"+B  
accounting period                             会计期间 yd k  
accounting policies                                   会计政策 _B2t|uQ  
accounting professional bodies                 会计职业组织,会计职业团体 UOyP6ej  
accounting records                                   会计记录 7^1ikmYY  
accounting responsibility                           会计责任 ts ] +W!:  
accounting service                             会计服务 =S,^"D\Z:  
accounting standards                                会计准则 ^VQiq7 xm  
Accounting Standards for Business Enterprises       企业会计准则 u4Sa4o  
accounting system                             会计系统 V+Z22  
accounting treatment                                会计处理 kDrGl{U}  
accuracy                                    准确性,精确性 Oe?nX>  
additional audit procedures                      追加审计程序 ?~$y3<[  
addressee                                         收件人,收信人 P VPwYmte  
Administration of State-owned Assets  (the~)     国有资产管理局 _+U`afV  
administrative laws and regulations                 行政法规 -M4#dHR_!  
adverse impact                                 不利影响,负面影响 *m7e>]-  
adverse opinion                                反对意见 S9.jc@#.`  
advisory group                                  咨询组,顾问组 V:lDR20*\  
agency fee                                        代理费,代理费用 NJ~'`{3v  
aggregate                                          总计,合计为…… uo0(W3Q *  
alternation of document and record                 变造文件和记录 -`( :L[  
alternative audit procedures                      替代审计程序,备选审计程序 @[^H*^1|g  
amend                                              修改,修订 NQb?&.C   
amortisation                                      摊销 !vU[V,~  
analytical capacity                             分析能力 eu~ ;G H  
analytical procedures                               分析性程序 *ULXJZ%  
annual financial statements                        年度会计报表,年度财务报表 =y<Fz*aA  
appendix                                          附录,附表 ."2V:; ;  
applicable                                         适用的 4#o` -vcW  
applicable laws and regulations                 适用的法规 }.Ug`7%G  
application systems                                  应用系统 TZ/u"' ZS  
apply consistently                              一贯地执行,一贯地实施 &CS=*)>$  
appropriate                                       适当的,合适的; 3cnsJV]  
征用,挪用 {uw]s< 6  
appropriate authorization                          适当的授权 )TLDNpH?J  
appropriateness of audit evidence                    审计证据的适当性 ALG +  
approval                                    批准,核准 zd}"8  
assertion                                    (会计报表上的)认定;确认 ^t| %!r G  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 R\X J  
asset                                                 资产,财产 V3UEuA  
asset restructuring                             资产重组 , vR4x:W  
assignment of duties                                 职责的划分 Aam2Y,B  
assistant                                     助理,助理人员 KMZ% 1=a  
associated company                                 联属公司,联营公司 g}f@8;TY  
association                                        联合,结合;协会,社团 >yaRz+  
assumption                                       假设,假定 Dd*C?6  
at a given date                                         在某一特定时日 _ H-Lt{k  
attestation                                         鉴证,公证 /rquI y^  
attestation service                             鉴证服务 J[^-k!9M  
audit adjustment                                审计调整 0_ ;-QAd  
audit areas                                        审计领域 dfNNCPu]+  
audit conclusion                                审计结论 )!0>2,R1  
audit effectiveness                             审计效果 Z*k}I{0,-  
audit efficiency                                  审计效率 :/u EPki  
audit engagement letter                      审计业务约定书 rT x]%{  
audit evidence                                          审计证据 lwV#j}G  
audit fee                                    审计费 ^mH^cP?/  
audit files                                          审计档案 kw!! 5U;7  
audit findings                                     审计中发现的事项   G=wJz  
audit implementation stage                        审计实施阶段 DlaA-i]l  
audit mark                                        审计标识 M]oaWQu  
audit materiality                                 审计重要性 _- { >e  
audit method                                     审计方法 3t8VH`!mL{  
audit objective                                         审计目标,审计目的 1>n@`M8}  
audit of financial statements                      会计报表审计,财务报表审计 Ygg+*z  
audit opinion                                     审计意见 vzfWPjpKW  
audit period                                      被审计期间,被审计年度 iZ&CE5+  
audit plan                                          审计计划 -(Yq$5Zc&  
audit planning                                    编制审计计划,制定审计计划,审计计划 Z5v\[i@H!  
audit planning stage                                  审计计划阶段 UF?qL1w  
audit procedure                                审计程序 t)5bHVx  
audit programme                               审计程序表,具体审计计划 Qv#]T,  
audit report                                       审计报告 gVb;sk^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z[ys>\_To  
audit report with a qualified opinion                 有保留意见的审计报告 ^W;\faG  
audit report with an adverse opinion                否定意见的审计报告 `Os@/S  
audit report with dual dates                      双重日期审计报告 {>9 0d(j  
audit reporting stage                                 审计报告阶段 j2V^1  
audit responsibility                                   审计责任 3d[fP#NY7  
audit results                                      审计结果 caS5>wk`R  
audit risk                                          审计风险 *M09Y'5]  
audit sampling                                          审计抽样 G/b $c O}  
audit sampling techniques                         审计抽样方法,审计抽样技术 @2V#bK  
audit strategies                                  审计策略 kid@*.I  
audit summary                                         审计总结,审计小结 g%Eb{~v  
audit team                                         审计小组 y4+Km*am,W  
audit test                                    审计测试 :GK]"sNC  
audit trail                                          审计轨迹 ?3[as<GZ8  
audit work                                        审计工作 67 ^?v)|  
audit working paper                                 审计工作底稿 ]e!9{\X,*  
audited financial statement                        审计会计报表,已审计财务报表 SIVzc Hm  
Auditing Guidelines (the~)                      审计规范指南 Ean #>h  
auditing standards                             审计准则 i ,ga2{GnM  
audit-oriented working paper                          (审计)业务类工作底稿 h<JV6h:8  
authorisation                                     授权 x= X"4Mj0)  
authorisation of transaction                       交易的授权 "|`euxYV  
availability                                         可获得性 :A"GO c,  
B CKCot  
balance                                      余额;差额;平衡 yC pU1 73V  
balance sheet                                    资产负债表 N 8 n`f  
bank                                                 银行 E&9BeU a#  
bank account                                    银行账户,银行户头 jYI\.bc  
bank statement                                 银行对账单 .]24V!J(1w  
barter transaction                              易货交易,以物换物交易 0.!_k )tu  
basis of audit                                    审计依据 z&Cz!HrS  
basis of preparation                                (会计报表的)编制基础 r1ao=N  
book of account                               账目,账簿 ^\KZE|^3@  
borrowing                                         借款,贷款,借债 WS6'R    
branch                                              分支,分支机构,分店 dD ?ZF6  
brought forward                                (账户余额等的)承上年,承上期,承上页 k^K>*mcJ  
budget                                              预算 54r/s#|-3  
building                                      建筑物;大楼 hT go  
business conditions                                  业务情况,经营情况 4d-f 6iiFV  
business licence                               (企业等的)营业执照 @~sJ ((G[5  
business relation                                业务关系 MfNsor  
7Ji|x{``  
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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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