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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 ,7{}}l  
   6x _tX  
审计词汇英汉对照 H |K}m,g  
   e#uk+]  
A \;%DDw  
E+.%9EKU  
Wxxnc#;lv  
ability to continue as a going concern               持续经营能力 .eSMI!Y=  
acceptability                                     可接受性,可接受程度 JnT1-=t.  
acceptable level of detection risk                     检查风险的可接受水平 ; {P"~(S%  
acceptance of engagement                       接受委托 pOz4>R  
accepting the engagement for the first time              首次接受委托 )Fo1[:_B '  
access to asset                                         对资产的接触 !83N. gN  
according to                                     根据,依据,依照 yye( ^  
account balance                                账户余额 <f'2dT@6  
account for                                       对……进行会计处理,核算;解释 jP-=x(  
accounting                                        会计,会计学 G\S>H  
accounting advisory serve                        会计咨询服务 .L X8ko  
accounting firm                                 会计师事务所 hR]AUH  
accounting information                      会计信息,会计资料 ` iiZ  
accounting period                             会计期间 i7m=V T  
accounting policies                                   会计政策 fy(i<L Z  
accounting professional bodies                 会计职业组织,会计职业团体 A>c/q&WUk  
accounting records                                   会计记录 ^uy2qO4Yw  
accounting responsibility                           会计责任 qC%[J:RwF  
accounting service                             会计服务 P 3CzX48^  
accounting standards                                会计准则 G}lP'9/  
Accounting Standards for Business Enterprises       企业会计准则 y.LJ 5K$&a  
accounting system                             会计系统 g7|$JevR0  
accounting treatment                                会计处理 cVR3_e{&H  
accuracy                                    准确性,精确性 4G%!t`? q  
additional audit procedures                      追加审计程序 $|2 @of.  
addressee                                         收件人,收信人 <KFE.\*Z4  
Administration of State-owned Assets  (the~)     国有资产管理局 Px>Gc:!>  
administrative laws and regulations                 行政法规 M99g DN  
adverse impact                                 不利影响,负面影响 AxN.k  
adverse opinion                                反对意见 0V:DeX$bZ  
advisory group                                  咨询组,顾问组 gyI(O>e  
agency fee                                        代理费,代理费用 bYKyR}e  
aggregate                                          总计,合计为…… SQZUkKfb  
alternation of document and record                 变造文件和记录 E/MNz}+  
alternative audit procedures                      替代审计程序,备选审计程序 Vo\RtM/6{  
amend                                              修改,修订 O@ GEl  
amortisation                                      摊销 B~/LAD_  
analytical capacity                             分析能力 b$24${*'  
analytical procedures                               分析性程序  _`bH$  
annual financial statements                        年度会计报表,年度财务报表 4<['%7U_[  
appendix                                          附录,附表 fCMH<}w  
applicable                                         适用的 xz+Y1fYT  
applicable laws and regulations                 适用的法规 .3B3Z&vr  
application systems                                  应用系统 r/![ohrEB  
apply consistently                              一贯地执行,一贯地实施 t ._PS3  
appropriate                                       适当的,合适的; )m-l&UK  
征用,挪用 @[qGoai  
appropriate authorization                          适当的授权 Kzs ]+Cl  
appropriateness of audit evidence                    审计证据的适当性 Rv)!p~V8  
approval                                    批准,核准 lD8&*5tDmP  
assertion                                    (会计报表上的)认定;确认 vFK&6 3  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 :\*<EIk(  
asset                                                 资产,财产 Uf`lGGM  
asset restructuring                             资产重组 y1JxAj  
assignment of duties                                 职责的划分 m})q8b!S  
assistant                                     助理,助理人员 93Yo }6>  
associated company                                 联属公司,联营公司 UH<nc;.B  
association                                        联合,结合;协会,社团 3sk$B%a>Z  
assumption                                       假设,假定 H(^O{JC]y!  
at a given date                                         在某一特定时日 w>IYrSaa>  
attestation                                         鉴证,公证 <bwsK,C  
attestation service                             鉴证服务 |EJ&s393&  
audit adjustment                                审计调整 H:X=v+W  
audit areas                                        审计领域 wo>srZs  
audit conclusion                                审计结论 W | ]24  
audit effectiveness                             审计效果 ]U]22I'+$2  
audit efficiency                                  审计效率 ) #/@Jo2F  
audit engagement letter                      审计业务约定书 ~HwY?[}!m  
audit evidence                                          审计证据 y@;4F n/  
audit fee                                    审计费 ^N!l$&=  
audit files                                          审计档案 7L[HtwI  
audit findings                                     审计中发现的事项 wl{Fx+<^3  
audit implementation stage                        审计实施阶段 G\\zk  
audit mark                                        审计标识 A2o ;YyF  
audit materiality                                 审计重要性 Phsdn`,  
audit method                                     审计方法 ?-g=Rfpag  
audit objective                                         审计目标,审计目的 Vrf+ ~KO7  
audit of financial statements                      会计报表审计,财务报表审计 rSIb1zJ  
audit opinion                                     审计意见 f:k3j}&  
audit period                                      被审计期间,被审计年度 ()}B]?  
audit plan                                          审计计划 ;SzOa7  
audit planning                                    编制审计计划,制定审计计划,审计计划 ZhKYoPIq  
audit planning stage                                  审计计划阶段 P!C!E/Jf5  
audit procedure                                审计程序 Mj &f7IUO  
audit programme                               审计程序表,具体审计计划 "hU'o&  
audit report                                       审计报告 K?_4|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '|0Dt|$  
audit report with a qualified opinion                 有保留意见的审计报告  J9oGw P  
audit report with an adverse opinion                否定意见的审计报告 U9;C#9E  
audit report with dual dates                      双重日期审计报告 IKM=Q. 7j  
audit reporting stage                                 审计报告阶段 ex8mA6g  
audit responsibility                                   审计责任 #,O<E@E  
audit results                                      审计结果 C#X0Cn0ln  
audit risk                                          审计风险 G?)vqmJ%  
audit sampling                                          审计抽样 DJeP]  
audit sampling techniques                         审计抽样方法,审计抽样技术 ,CguY/y  
audit strategies                                  审计策略 $;%-<*Co  
audit summary                                         审计总结,审计小结  Xc2Oa  
audit team                                         审计小组 :K&   
audit test                                    审计测试 J{=by]-rD,  
audit trail                                          审计轨迹 >JFAE5tj&2  
audit work                                        审计工作 D"F5-s7  
audit working paper                                 审计工作底稿 o/9(+AA>  
audited financial statement                        审计会计报表,已审计财务报表 rUkiwqr~E  
Auditing Guidelines (the~)                      审计规范指南 NYD#I{h  
auditing standards                             审计准则 .J3lo:  
audit-oriented working paper                          (审计)业务类工作底稿 OGNjn9av  
authorisation                                     授权 ZD1UMB0$4  
authorisation of transaction                       交易的授权 \%9,< -~[  
availability                                         可获得性 I<*U^e  
B ^;B vd!  
balance                                      余额;差额;平衡 v709#/ cR  
balance sheet                                    资产负债表 hq/k}Y  
bank                                                 银行 5AR\ '||u  
bank account                                    银行账户,银行户头 4YkH;!M>ji  
bank statement                                 银行对账单 @R>4b  
barter transaction                              易货交易,以物换物交易 3Juhn5&N  
basis of audit                                    审计依据 |jW82L+!N%  
basis of preparation                                (会计报表的)编制基础 /Cr0jWu _  
book of account                               账目,账簿 Jo A^9AYhR  
borrowing                                         借款,贷款,借债 F#@Mf?#2  
branch                                              分支,分支机构,分店 3|%Q{U  
brought forward                                (账户余额等的)承上年,承上期,承上页 i\G@kJNnF  
budget                                              预算 <tAn2e!  
building                                      建筑物;大楼 1i9}mzy%  
business conditions                                  业务情况,经营情况 FsZF>vaV  
business licence                               (企业等的)营业执照 5aw#!K=J'  
business relation                                业务关系 NA[yT  
o"t+G/M  
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只看该作者 1楼 发表于: 2012-04-24
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