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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 K!K"}%/_  
   idS RWa  
审计词汇英汉对照 T\!SA  
   \y`3LhY  
A xO-U]%oq  
)UZ0gfx  
/)?P>!#;\  
ability to continue as a going concern               持续经营能力 d"6]?  
acceptability                                     可接受性,可接受程度 0o$HC86w  
acceptable level of detection risk                     检查风险的可接受水平 >DUE8hp ;<  
acceptance of engagement                       接受委托 kr `BUW3  
accepting the engagement for the first time              首次接受委托 #K1BJ#KUt  
access to asset                                         对资产的接触 Y0yO `W4  
according to                                     根据,依据,依照 [F)/mN  
account balance                                账户余额 F2`htM@,  
account for                                       对……进行会计处理,核算;解释 Ru^ ONw"  
accounting                                        会计,会计学 P "uHtHK  
accounting advisory serve                        会计咨询服务 8C,utjy  
accounting firm                                 会计师事务所 FNm6/_u3  
accounting information                      会计信息,会计资料 $`5lvy^  
accounting period                             会计期间 ,V]A63J  
accounting policies                                   会计政策 7;}3{z  
accounting professional bodies                 会计职业组织,会计职业团体 x~9z`d{!  
accounting records                                   会计记录 $jed{N7Y  
accounting responsibility                           会计责任 c`i=(D<  
accounting service                             会计服务 h@,e`Z  
accounting standards                                会计准则 zt[ 4_;2Y  
Accounting Standards for Business Enterprises       企业会计准则 b({Nf,(a2  
accounting system                             会计系统 Dyk[u g5  
accounting treatment                                会计处理 wz*A<iU  
accuracy                                    准确性,精确性 B.mbKntK)R  
additional audit procedures                      追加审计程序 q_]   
addressee                                         收件人,收信人 RQpIBsj  
Administration of State-owned Assets  (the~)     国有资产管理局 +8)]m<  
administrative laws and regulations                 行政法规 X`3vSCn  
adverse impact                                 不利影响,负面影响 [Ql?Y$QB`4  
adverse opinion                                反对意见 %-ZR~*  
advisory group                                  咨询组,顾问组 |aS~"lImh  
agency fee                                        代理费,代理费用 [%84L@:h  
aggregate                                          总计,合计为…… ~0F9x9V  
alternation of document and record                 变造文件和记录 ~nj bLUB  
alternative audit procedures                      替代审计程序,备选审计程序 |J<pLz  
amend                                              修改,修订 Oh/b?|imG  
amortisation                                      摊销 Z cTL#OTP  
analytical capacity                             分析能力 `  -[Bo  
analytical procedures                               分析性程序 S#h'\/S  
annual financial statements                        年度会计报表,年度财务报表 5hJYy`h~  
appendix                                          附录,附表 B)"#/@!bHH  
applicable                                         适用的 RO%tuU,-  
applicable laws and regulations                 适用的法规 prlyaq;4  
application systems                                  应用系统 /NW>;J}C  
apply consistently                              一贯地执行,一贯地实施 xxoHH#a  
appropriate                                       适当的,合适的; J+@MzkpK  
征用,挪用 NF/Ti5y  
appropriate authorization                          适当的授权 -7k|6"EwM  
appropriateness of audit evidence                    审计证据的适当性 Tr+h$M1_Ja  
approval                                    批准,核准 hC|5e|S  
assertion                                    (会计报表上的)认定;确认 5y%un  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 \[[TlB>  
asset                                                 资产,财产 1 ;\]D9i  
asset restructuring                             资产重组 k=T-L  
assignment of duties                                 职责的划分 w>6"Sc7oc2  
assistant                                     助理,助理人员 '9-axIj70  
associated company                                 联属公司,联营公司 N)y^</ Ya  
association                                        联合,结合;协会,社团 \!UF|mD^tG  
assumption                                       假设,假定 rnn2u+OG   
at a given date                                         在某一特定时日 HPt Tv}l  
attestation                                         鉴证,公证 qe5tcv}u  
attestation service                             鉴证服务 .'^6QST  
audit adjustment                                审计调整 I|KY+k> /  
audit areas                                        审计领域 ZDOF  
audit conclusion                                审计结论 ;wJ7oj<  
audit effectiveness                             审计效果 Lp:Nw4_  
audit efficiency                                  审计效率 ka5#<J7<p  
audit engagement letter                      审计业务约定书 5)d,G 9  
audit evidence                                          审计证据 'v\1:zi  
audit fee                                    审计费 vzY'+9q1.  
audit files                                          审计档案 Q7~'![(a  
audit findings                                     审计中发现的事项 L_THU4^j  
audit implementation stage                        审计实施阶段 <XQN;{xSa  
audit mark                                        审计标识 ? G$Om  
audit materiality                                 审计重要性 {D_++^  
audit method                                     审计方法 +cz"`T`X 2  
audit objective                                         审计目标,审计目的 u}K5/hC  
audit of financial statements                      会计报表审计,财务报表审计 '}jf#C1$c  
audit opinion                                     审计意见 [x;(cISK1  
audit period                                      被审计期间,被审计年度 Rk($lW)  
audit plan                                          审计计划 T} n N=Q4  
audit planning                                    编制审计计划,制定审计计划,审计计划 IL~]m?'V(  
audit planning stage                                  审计计划阶段 1MbY7!?PG  
audit procedure                                审计程序 E4sn[DO  
audit programme                               审计程序表,具体审计计划 2d-TU_JqX  
audit report                                       审计报告 5h`m]#YEG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?,ZELpg n  
audit report with a qualified opinion                 有保留意见的审计报告 RLdl z  
audit report with an adverse opinion                否定意见的审计报告 dT5J-70Fl  
audit report with dual dates                      双重日期审计报告 FU_fCL8yA  
audit reporting stage                                 审计报告阶段 DMF?5GX  
audit responsibility                                   审计责任 ]b4pI*:$I  
audit results                                      审计结果 h5L=M^z!>  
audit risk                                          审计风险 U91 &|  
audit sampling                                          审计抽样 i{o#3  
audit sampling techniques                         审计抽样方法,审计抽样技术 b8rp8' M)  
audit strategies                                  审计策略 ]Nnxnp  
audit summary                                         审计总结,审计小结 \hs/D+MCk  
audit team                                         审计小组 r_b8,I6{]  
audit test                                    审计测试 ]i-P-9PA4  
audit trail                                          审计轨迹 fNmE,~  
audit work                                        审计工作 R [x7QlA;  
audit working paper                                 审计工作底稿 ?qju DD  
audited financial statement                        审计会计报表,已审计财务报表 EkN_8(w  
Auditing Guidelines (the~)                      审计规范指南 CQ@LmTW[  
auditing standards                             审计准则 J'o DOn.M  
audit-oriented working paper                          (审计)业务类工作底稿 "6?lQw e  
authorisation                                     授权 ;tJWOm  
authorisation of transaction                       交易的授权 %lN2n,AK  
availability                                         可获得性 'S =sj}X  
B :W~6F*A  
balance                                      余额;差额;平衡 V?OuI g%=:  
balance sheet                                    资产负债表 u3U4U K  
bank                                                 银行 d; 9*l!CF  
bank account                                    银行账户,银行户头 7=}6H3|&  
bank statement                                 银行对账单  ):e+dt  
barter transaction                              易货交易,以物换物交易 M2}np  
basis of audit                                    审计依据 j7K5SS_]  
basis of preparation                                (会计报表的)编制基础 &|)hCJu  
book of account                               账目,账簿 dVa!.q_3  
borrowing                                         借款,贷款,借债 q[-|ZA bbr  
branch                                              分支,分支机构,分店 Z;#%t.  
brought forward                                (账户余额等的)承上年,承上期,承上页 +wipfL~&S  
budget                                              预算 m; dm|4L^  
building                                      建筑物;大楼 2;8Xz 6T  
business conditions                                  业务情况,经营情况 <>%,}j 9  
business licence                               (企业等的)营业执照 X4a^m w\"  
business relation                                业务关系 M|d={o9Hp  
hw;0t,1  
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只看该作者 1楼 发表于: 2012-04-24
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