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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 ^k9I(f^c-_  
   H9e<v4 c  
审计词汇英汉对照 11;MN  
   1 ]b.fD  
A (<C3Vts))  
{_v#~595  
Ig>(m49d  
ability to continue as a going concern               持续经营能力 }*]-jWt1J\  
acceptability                                     可接受性,可接受程度 1iF1GkLEq  
acceptable level of detection risk                     检查风险的可接受水平 6T`i/".  
acceptance of engagement                       接受委托 c{w2Gt!  
accepting the engagement for the first time              首次接受委托 $~T4hv :  
access to asset                                         对资产的接触 EXqE~afm2  
according to                                     根据,依据,依照 "=MeM)K  
account balance                                账户余额 >~0Z& d  
account for                                       对……进行会计处理,核算;解释 (n_/`dP  
accounting                                        会计,会计学 7-fb.V9  
accounting advisory serve                        会计咨询服务 X=&KayD  
accounting firm                                 会计师事务所 13x p_j  
accounting information                      会计信息,会计资料 --BW 9]FW  
accounting period                             会计期间 '6%2.[ o  
accounting policies                                   会计政策 ?4T-@~~*`=  
accounting professional bodies                 会计职业组织,会计职业团体 CRy|kkT  
accounting records                                   会计记录 R0*|Lo$6  
accounting responsibility                           会计责任 ab?aQ*$+  
accounting service                             会计服务 x7 ,5  
accounting standards                                会计准则 nAlQ7 '  
Accounting Standards for Business Enterprises       企业会计准则 KVa  
accounting system                             会计系统 KoT%Mfu  
accounting treatment                                会计处理 {E|$8)58i  
accuracy                                    准确性,精确性 wN~_v-~*Q  
additional audit procedures                      追加审计程序 5\VWCI  
addressee                                         收件人,收信人 iDqoa\  
Administration of State-owned Assets  (the~)     国有资产管理局 [ub e6  
administrative laws and regulations                 行政法规 !R`{ TbN  
adverse impact                                 不利影响,负面影响 l+0oS'`V*L  
adverse opinion                                反对意见 )zDCu`  
advisory group                                  咨询组,顾问组 /od@!/  
agency fee                                        代理费,代理费用 NC6&x=!3  
aggregate                                          总计,合计为…… g *+>H1}  
alternation of document and record                 变造文件和记录 mj7#&r,1l  
alternative audit procedures                      替代审计程序,备选审计程序 $VOF Oc  
amend                                              修改,修订 \1M4Dl5!  
amortisation                                      摊销 0?|<I{z2  
analytical capacity                             分析能力 `C'H.g\>2Q  
analytical procedures                               分析性程序 j8:\%|  
annual financial statements                        年度会计报表,年度财务报表 F#5~M<`.o  
appendix                                          附录,附表 SiN0OB  
applicable                                         适用的 S)"Jf?  
applicable laws and regulations                 适用的法规 )MT}+ai  
application systems                                  应用系统 jq0O22 -R  
apply consistently                              一贯地执行,一贯地实施 }3WxZv]I}  
appropriate                                       适当的,合适的; 2=!RQv~%  
征用,挪用 Xne1gms  
appropriate authorization                          适当的授权  uHRsFlw  
appropriateness of audit evidence                    审计证据的适当性 Z*6IW7#  
approval                                    批准,核准 [AJJSd/:  
assertion                                    (会计报表上的)认定;确认 jT;;/Fd3/  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 }4X0epPp;:  
asset                                                 资产,财产 C~exi[3  
asset restructuring                             资产重组 w7 &A0M  
assignment of duties                                 职责的划分 $M:*T.3  
assistant                                     助理,助理人员 p0eX{xm  
associated company                                 联属公司,联营公司 &_8 947  
association                                        联合,结合;协会,社团 h 'nY3GrU  
assumption                                       假设,假定 _Y m2/3!  
at a given date                                         在某一特定时日 {Qj~M <@3  
attestation                                         鉴证,公证 @BMx!r5kn  
attestation service                             鉴证服务 4E}Yt$|  
audit adjustment                                审计调整 vtJJ#8a]  
audit areas                                        审计领域 %^6F_F_jS  
audit conclusion                                审计结论 VuZr:-K/  
audit effectiveness                             审计效果 :\_ 5oVb  
audit efficiency                                  审计效率 X2'0PXv>!  
audit engagement letter                      审计业务约定书 YtLt*Ig%  
audit evidence                                          审计证据 M X]n&  
audit fee                                    审计费 <9b &<K:  
audit files                                          审计档案 ;}p  
audit findings                                     审计中发现的事项 Ab;.5O$y  
audit implementation stage                        审计实施阶段 #,'kXj  
audit mark                                        审计标识 }c:M^Ff  
audit materiality                                 审计重要性 _DEjF)S  
audit method                                     审计方法 ~pky@O#b  
audit objective                                         审计目标,审计目的 uCB=u[]y4  
audit of financial statements                      会计报表审计,财务报表审计 'dc#F3  
audit opinion                                     审计意见 |;{6& S  
audit period                                      被审计期间,被审计年度 >y+B  
audit plan                                          审计计划 f* wx<  
audit planning                                    编制审计计划,制定审计计划,审计计划 >/6 _ ^  
audit planning stage                                  审计计划阶段 dqcL]e  
audit procedure                                审计程序  ZWm6eD  
audit programme                               审计程序表,具体审计计划 _,*r_D61S  
audit report                                       审计报告 <%mRSv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iH'p>s5L  
audit report with a qualified opinion                 有保留意见的审计报告 5#z1bu  
audit report with an adverse opinion                否定意见的审计报告 62NsJ<#>  
audit report with dual dates                      双重日期审计报告 N6TH}~62}  
audit reporting stage                                 审计报告阶段 QTnP'5y  
audit responsibility                                   审计责任 asqV~ n  
audit results                                      审计结果 b\5F]r  
audit risk                                          审计风险 y|jq?M<A  
audit sampling                                          审计抽样 zKK9r~ M  
audit sampling techniques                         审计抽样方法,审计抽样技术 eszG0Wu  
audit strategies                                  审计策略 l}P=/#</T  
audit summary                                         审计总结,审计小结 tT._VK]o&R  
audit team                                         审计小组 =i3n42M#  
audit test                                    审计测试 EiaW1Cs  
audit trail                                          审计轨迹 Ni7nq8B<  
audit work                                        审计工作 f?)-}\[IR{  
audit working paper                                 审计工作底稿 .A|@?p[  
audited financial statement                        审计会计报表,已审计财务报表 *=xr-!MEk  
Auditing Guidelines (the~)                      审计规范指南 ?r!o~|9|  
auditing standards                             审计准则 A?0Nm{O;3v  
audit-oriented working paper                          (审计)业务类工作底稿 JsS-n'gF'  
authorisation                                     授权 f,Ghb~y  
authorisation of transaction                       交易的授权 H6gSO(U  
availability                                         可获得性 Kf-JcBsrT  
B h>bx}$q  
balance                                      余额;差额;平衡 o;R I*I  
balance sheet                                    资产负债表 51.%;aY~z  
bank                                                 银行 YHl;flv  
bank account                                    银行账户,银行户头 bs1Rvx1:J%  
bank statement                                 银行对账单 T6kdS]4-  
barter transaction                              易货交易,以物换物交易 Zgb!E]V[  
basis of audit                                    审计依据 =WJ NWt>  
basis of preparation                                (会计报表的)编制基础 >5 BJ3Hf  
book of account                               账目,账簿 R/a*LSe@&  
borrowing                                         借款,贷款,借债 XB5DPx  
branch                                              分支,分支机构,分店 {fp[BF  
brought forward                                (账户余额等的)承上年,承上期,承上页 uvS)8-o&F  
budget                                              预算 ] }X  
building                                      建筑物;大楼 6d~'$< 5on  
business conditions                                  业务情况,经营情况 [a<SDMR  
business licence                               (企业等的)营业执照 J|rq*XD}q  
business relation                                业务关系 8Cv?Z.x5  
PmM3]xVzd  
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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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