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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 cYR6+PKua  
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审计词汇英汉对照 <Dm6CH  
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A :VN<,1s9p^  
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ability to continue as a going concern               持续经营能力 dt`L}Yi  
acceptability                                     可接受性,可接受程度 !-.-!hBN  
acceptable level of detection risk                     检查风险的可接受水平 i"rMP#7  
acceptance of engagement                       接受委托 VdeK~#k  
accepting the engagement for the first time              首次接受委托 ^<E+7  
access to asset                                         对资产的接触 >t D-kzN  
according to                                     根据,依据,依照 ,o9)ohw  
account balance                                账户余额 s=%HTfw  
account for                                       对……进行会计处理,核算;解释 x *qef_Hu  
accounting                                        会计,会计学 %+I(S`}  
accounting advisory serve                        会计咨询服务 _5`M( ;hL2  
accounting firm                                 会计师事务所 h.?[1hT4R  
accounting information                      会计信息,会计资料 zl: u@!'  
accounting period                             会计期间 |ni cvg@  
accounting policies                                   会计政策 h5f>'l z  
accounting professional bodies                 会计职业组织,会计职业团体 ]UgA z  
accounting records                                   会计记录 pM46I"  
accounting responsibility                           会计责任 :.35pp,0  
accounting service                             会计服务 Ro<!n>H  
accounting standards                                会计准则 u^]yz&9V  
Accounting Standards for Business Enterprises       企业会计准则 p9s~WD/K  
accounting system                             会计系统 <rC#1wR4  
accounting treatment                                会计处理 8m1zL[.8g  
accuracy                                    准确性,精确性 j}VOr >xz  
additional audit procedures                      追加审计程序 F}AbA pTv  
addressee                                         收件人,收信人 $U8ap4EXM  
Administration of State-owned Assets  (the~)     国有资产管理局 YAPD7hA  
administrative laws and regulations                 行政法规 ?s?uoZ /2  
adverse impact                                 不利影响,负面影响 I"!gzI`Sd  
adverse opinion                                反对意见 <>e<Xd:77{  
advisory group                                  咨询组,顾问组 * QR7t:([  
agency fee                                        代理费,代理费用 Tb)x8-0  
aggregate                                          总计,合计为…… 0ay!tS dN  
alternation of document and record                 变造文件和记录 N |~&Q!A&  
alternative audit procedures                      替代审计程序,备选审计程序 f9Xw]G9  
amend                                              修改,修订 xw-q)u  
amortisation                                      摊销 9<M$j x)  
analytical capacity                             分析能力 b>7ts_b  
analytical procedures                               分析性程序 V")Q4h{  
annual financial statements                        年度会计报表,年度财务报表 %nCUct@c  
appendix                                          附录,附表 ;VuB8cnL`  
applicable                                         适用的 ~>C>LH> 8  
applicable laws and regulations                 适用的法规 -24.[E/5  
application systems                                  应用系统 # R&[+1=9j  
apply consistently                              一贯地执行,一贯地实施 P X0#X=$  
appropriate                                       适当的,合适的; =B:poh[u  
征用,挪用 :$tW9*\KY  
appropriate authorization                          适当的授权 {S}@P~H =  
appropriateness of audit evidence                    审计证据的适当性 sXa8(xc  
approval                                    批准,核准 d J!o/y6  
assertion                                    (会计报表上的)认定;确认 UQR"wUiiV  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 1v4kN -  
asset                                                 资产,财产 { &'TA  
asset restructuring                             资产重组 :A'!u r=\  
assignment of duties                                 职责的划分 ks5'Z8X  
assistant                                     助理,助理人员 1A)~Y   
associated company                                 联属公司,联营公司 ^pjez+  
association                                        联合,结合;协会,社团 YXtGuO\q  
assumption                                       假设,假定 (FaT{W{  
at a given date                                         在某一特定时日 qL P +@wbJ  
attestation                                         鉴证,公证 ^%d{i'9?  
attestation service                             鉴证服务 <e^/hR4O  
audit adjustment                                审计调整 $"8k|^Z3  
audit areas                                        审计领域 #{M -3  
audit conclusion                                审计结论 ?R(3O1,v^  
audit effectiveness                             审计效果 l0&8vhw8k  
audit efficiency                                  审计效率 r$F]e]Ic\  
audit engagement letter                      审计业务约定书 ' XF`&3 i  
audit evidence                                          审计证据 ]#$kA9  
audit fee                                    审计费 /pU6trIM  
audit files                                          审计档案 _PM<25Y,@  
audit findings                                     审计中发现的事项 {K:Utdu($q  
audit implementation stage                        审计实施阶段 Fsf22  
audit mark                                        审计标识 #CPPdU$  
audit materiality                                 审计重要性 +29\'w,  
audit method                                     审计方法 h)rf6*hw  
audit objective                                         审计目标,审计目的 >, E$bm2  
audit of financial statements                      会计报表审计,财务报表审计 .A\\v6@  
audit opinion                                     审计意见 tA-B3 ]  
audit period                                      被审计期间,被审计年度 :\U3bkv+  
audit plan                                          审计计划 DANSexW  
audit planning                                    编制审计计划,制定审计计划,审计计划 /6?plt&CA  
audit planning stage                                  审计计划阶段 !C#RW=h9  
audit procedure                                审计程序 X~he36-+<  
audit programme                               审计程序表,具体审计计划 ik * )j  
audit report                                       审计报告 tb0E?&M   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X|`,AK Jit  
audit report with a qualified opinion                 有保留意见的审计报告 io{H$  x(  
audit report with an adverse opinion                否定意见的审计报告 &a_kJ)J  
audit report with dual dates                      双重日期审计报告 `4H9f&8(  
audit reporting stage                                 审计报告阶段 *Qx|5L!_  
audit responsibility                                   审计责任 " ^baiN@ac  
audit results                                      审计结果 ox_h9=$-  
audit risk                                          审计风险 5TneuGD  
audit sampling                                          审计抽样 h.$__Gs  
audit sampling techniques                         审计抽样方法,审计抽样技术 Bh,)5E^m  
audit strategies                                  审计策略 qW~ R-g]  
audit summary                                         审计总结,审计小结 I'9s=~VfY,  
audit team                                         审计小组 A d EbyL  
audit test                                    审计测试 G'2=j HzMF  
audit trail                                          审计轨迹 =O#AOw`  
audit work                                        审计工作 W)!{U(X  
audit working paper                                 审计工作底稿 D}/=\J/  
audited financial statement                        审计会计报表,已审计财务报表  'e>sHL  
Auditing Guidelines (the~)                      审计规范指南 P%`R7yk  
auditing standards                             审计准则 @k+G Cf  
audit-oriented working paper                          (审计)业务类工作底稿 iQ !  
authorisation                                     授权 U `9\P2D`/  
authorisation of transaction                       交易的授权 6L2*gO:r?  
availability                                         可获得性 '}+X,Usm  
B 4@]xn  
balance                                      余额;差额;平衡 gZ"{{#:}  
balance sheet                                    资产负债表 gn W~KLqH  
bank                                                 银行 e#6&uFce  
bank account                                    银行账户,银行户头 K%c ATA3  
bank statement                                 银行对账单 Ac!&j=ZE  
barter transaction                              易货交易,以物换物交易 nn)`eR&  
basis of audit                                    审计依据 ^?X ^+  
basis of preparation                                (会计报表的)编制基础 {#*?S>DA  
book of account                               账目,账簿 vYSetAd v  
borrowing                                         借款,贷款,借债 bj7MzlGFy  
branch                                              分支,分支机构,分店 H@2v<e@  
brought forward                                (账户余额等的)承上年,承上期,承上页 :Q r7:$S^  
budget                                              预算 k~jKJb-_  
building                                      建筑物;大楼 ?]\W8)  
business conditions                                  业务情况,经营情况 ui56<gI-  
business licence                               (企业等的)营业执照 f_4S>C$  
business relation                                业务关系 eY 4`k  
1>@]@ST[:  
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只看该作者 1楼 发表于: 2012-04-24
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