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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 kNL\m[W8$  
   4`R(?  
审计词汇英汉对照 -{+}@?  
   M@ZI\  
A |WUG}G")*x  
=rK+eG#,  
6aV_@no.C  
ability to continue as a going concern               持续经营能力 bu"!jHPB  
acceptability                                     可接受性,可接受程度 #o2[hibq  
acceptable level of detection risk                     检查风险的可接受水平 D,ln)["xm  
acceptance of engagement                       接受委托  Mc}^LDX  
accepting the engagement for the first time              首次接受委托 Tb-F]lg$  
access to asset                                         对资产的接触 {zFMmPid  
according to                                     根据,依据,依照 bYPKh  
account balance                                账户余额 'P}0FktP`  
account for                                       对……进行会计处理,核算;解释 m#F`] {  
accounting                                        会计,会计学 4Z,!zFS$`  
accounting advisory serve                        会计咨询服务 <Ok3FE.K  
accounting firm                                 会计师事务所 y)gKxRaCS  
accounting information                      会计信息,会计资料 b_):MQ1{  
accounting period                             会计期间 g zg_>2Sj  
accounting policies                                   会计政策 F}q c0  
accounting professional bodies                 会计职业组织,会计职业团体 x$%!U[!3  
accounting records                                   会计记录 e~':(/%|5;  
accounting responsibility                           会计责任 <d_!mKw  
accounting service                             会计服务 +2j AC r  
accounting standards                                会计准则 ;({W#Wa  
Accounting Standards for Business Enterprises       企业会计准则 MqUH',\3  
accounting system                             会计系统 kSh( u  
accounting treatment                                会计处理 ` ~`k_7t.  
accuracy                                    准确性,精确性 AzxXB  
additional audit procedures                      追加审计程序 N.{D$"  
addressee                                         收件人,收信人 = 9]~ yt  
Administration of State-owned Assets  (the~)     国有资产管理局 J)C/u{o  
administrative laws and regulations                 行政法规 Tu7QCr5*  
adverse impact                                 不利影响,负面影响 - D$8  
adverse opinion                                反对意见 0K2`-mL  
advisory group                                  咨询组,顾问组 VAu&@a`  
agency fee                                        代理费,代理费用 3%ZOKb"D*  
aggregate                                          总计,合计为…… @y&b w9\  
alternation of document and record                 变造文件和记录 :08,JL{  
alternative audit procedures                      替代审计程序,备选审计程序 t`mV\)fa  
amend                                              修改,修订 I 2|Bg,e  
amortisation                                      摊销 # N cK X  
analytical capacity                             分析能力 E\,-XH  
analytical procedures                               分析性程序 ?1eK#Z.  
annual financial statements                        年度会计报表,年度财务报表 Ez=Olbk  
appendix                                          附录,附表  &pp|U}  
applicable                                         适用的 d<N:[Y\4 l  
applicable laws and regulations                 适用的法规  ][h}  
application systems                                  应用系统 5[u]E~Fl}  
apply consistently                              一贯地执行,一贯地实施 I(0~n,=j  
appropriate                                       适当的,合适的; w*JGUk  
征用,挪用 *=7U4W  
appropriate authorization                          适当的授权 /~f'}]W  
appropriateness of audit evidence                    审计证据的适当性 <3hRyG@vB  
approval                                    批准,核准 & 9 ?\b7  
assertion                                    (会计报表上的)认定;确认 cpJ|w3x B  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 A$:U'ZG_  
asset                                                 资产,财产 Np0u,t%vs  
asset restructuring                             资产重组 ]wG{!0pl  
assignment of duties                                 职责的划分 $H>W|9Kg,  
assistant                                     助理,助理人员 xX4N4vb  
associated company                                 联属公司,联营公司 l2P=R)@{  
association                                        联合,结合;协会,社团 fx>4  
assumption                                       假设,假定 .xWC{}7[  
at a given date                                         在某一特定时日 vOpK Np  
attestation                                         鉴证,公证 )/?$3h;  
attestation service                             鉴证服务 pD#rnp>WWt  
audit adjustment                                审计调整 q(2'\ _`u  
audit areas                                        审计领域 r? E)obE  
audit conclusion                                审计结论 "~ C,bk  
audit effectiveness                             审计效果 }d}Ke_Q0  
audit efficiency                                  审计效率 wx0j(:B]  
audit engagement letter                      审计业务约定书  O+Y6N  
audit evidence                                          审计证据 h{HHLR  
audit fee                                    审计费 <3C*Z"aQ>|  
audit files                                          审计档案 Ge-vWf-RbB  
audit findings                                     审计中发现的事项 *6DB0X_-}  
audit implementation stage                        审计实施阶段 8C9-_Ng`  
audit mark                                        审计标识 (jl D+Y_  
audit materiality                                 审计重要性  ByNn  
audit method                                     审计方法 DG:Z=LuJr  
audit objective                                         审计目标,审计目的 &AbNWtCV+G  
audit of financial statements                      会计报表审计,财务报表审计 -fHy-Oh  
audit opinion                                     审计意见 l3I:Q^x@  
audit period                                      被审计期间,被审计年度 =w 2**$  
audit plan                                          审计计划 #Kex vP&*  
audit planning                                    编制审计计划,制定审计计划,审计计划 U/l&tmIVY  
audit planning stage                                  审计计划阶段 Q:k}Jl  
audit procedure                                审计程序 FZslv"F  
audit programme                               审计程序表,具体审计计划 ;P%1j|7  
audit report                                       审计报告 iV q'r4S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f5VLw`m}.8  
audit report with a qualified opinion                 有保留意见的审计报告 jQ^|3#L\  
audit report with an adverse opinion                否定意见的审计报告 ~;{; ,8!)  
audit report with dual dates                      双重日期审计报告 ]R f[y  
audit reporting stage                                 审计报告阶段 GM f `A,>  
audit responsibility                                   审计责任 lB vR+9Qw  
audit results                                      审计结果 MJ [m  
audit risk                                          审计风险 "Nbq#w\  
audit sampling                                          审计抽样 fN^8{w/O  
audit sampling techniques                         审计抽样方法,审计抽样技术 )g#T9tx2D  
audit strategies                                  审计策略 WX|`1b  
audit summary                                         审计总结,审计小结 9c,'k#k  
audit team                                         审计小组 My[pr_xg  
audit test                                    审计测试 Ata:^qI  
audit trail                                          审计轨迹 dV$gB<i S  
audit work                                        审计工作  EC!02S  
audit working paper                                 审计工作底稿 ?:I*8Fj  
audited financial statement                        审计会计报表,已审计财务报表 k],Q9  
Auditing Guidelines (the~)                      审计规范指南 SdxDa  
auditing standards                             审计准则 W^LY'ypT  
audit-oriented working paper                          (审计)业务类工作底稿 o 5uph=Q{  
authorisation                                     授权 3/e.38m|  
authorisation of transaction                       交易的授权 r 8rgY42  
availability                                         可获得性 Y}|X|!0x  
B iYm-tsER;  
balance                                      余额;差额;平衡 PB`Y g  
balance sheet                                    资产负债表 :L@?2),  
bank                                                 银行 q"sed]  
bank account                                    银行账户,银行户头 !_D0vI;  
bank statement                                 银行对账单 dkBIx$t  
barter transaction                              易货交易,以物换物交易 Tg)| or/ %  
basis of audit                                    审计依据 ][h%UrV  
basis of preparation                                (会计报表的)编制基础 <?}-$  
book of account                               账目,账簿 <~'"<HwtK  
borrowing                                         借款,贷款,借债 `WFw3TI  
branch                                              分支,分支机构,分店 Tc &z:  
brought forward                                (账户余额等的)承上年,承上期,承上页 tla 5B_  
budget                                              预算 sF?TmBQ*  
building                                      建筑物;大楼 Z=Y& B>:[  
business conditions                                  业务情况,经营情况 JZ*/,|1}EC  
business licence                               (企业等的)营业执照 =llvuUd\n  
business relation                                业务关系 >xYpNtEs  
6/Xk7B  
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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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