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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 1]aM)},  
   ;&37mO/T  
审计词汇英汉对照 R+#|<e5@%o  
   9XX&~GW/  
A \/la`D  
cP`f \\c  
4K[E3aA  
ability to continue as a going concern               持续经营能力 Yvs)H'n=  
acceptability                                     可接受性,可接受程度 VmHok  
acceptable level of detection risk                     检查风险的可接受水平 }RYr)  
acceptance of engagement                       接受委托 t@QaxZIlt;  
accepting the engagement for the first time              首次接受委托 y/h~oGxy  
access to asset                                         对资产的接触 z*>"I  
according to                                     根据,依据,依照 UGj!I  
account balance                                账户余额 D5Wo e&g,  
account for                                       对……进行会计处理,核算;解释 Yw"o_  
accounting                                        会计,会计学 2HoTj|  
accounting advisory serve                        会计咨询服务 m{x[q  
accounting firm                                 会计师事务所 7f#e#_sM;  
accounting information                      会计信息,会计资料 3h aYb`  
accounting period                             会计期间 |sMRIW,P  
accounting policies                                   会计政策 @ U' g}K  
accounting professional bodies                 会计职业组织,会计职业团体 <w` R ;  
accounting records                                   会计记录 I!dA{INN  
accounting responsibility                           会计责任 G)]'>m<y  
accounting service                             会计服务 b4ZZy w  
accounting standards                                会计准则 6!bVPIyYO  
Accounting Standards for Business Enterprises       企业会计准则 VUxuX5B3M  
accounting system                             会计系统 0#<q]M?hW  
accounting treatment                                会计处理 _?M34&.X  
accuracy                                    准确性,精确性 YD H!N l  
additional audit procedures                      追加审计程序 [5e}A&  
addressee                                         收件人,收信人 LdwWB `L  
Administration of State-owned Assets  (the~)     国有资产管理局 f <fa +fB  
administrative laws and regulations                 行政法规 [^ $nt  
adverse impact                                 不利影响,负面影响 zUXQl{  
adverse opinion                                反对意见 !?Gt5$f  
advisory group                                  咨询组,顾问组 >8D!K0?E  
agency fee                                        代理费,代理费用 R2vT\ 6xv  
aggregate                                          总计,合计为…… j uG?kL.  
alternation of document and record                 变造文件和记录 'FgBYy/  
alternative audit procedures                      替代审计程序,备选审计程序 aY}:9qBice  
amend                                              修改,修订 K#_&}C^-jY  
amortisation                                      摊销 t'|A0r$  
analytical capacity                             分析能力 Bha#=>4FU  
analytical procedures                               分析性程序 V zuW]"  
annual financial statements                        年度会计报表,年度财务报表 E;/WP!/.  
appendix                                          附录,附表 7DDd 1"jE  
applicable                                         适用的 &a5UQ>  
applicable laws and regulations                 适用的法规 W @`2+}  
application systems                                  应用系统 DDQ}&`s  
apply consistently                              一贯地执行,一贯地实施 kd )Q$RA(  
appropriate                                       适当的,合适的; 1K?RA*aj  
征用,挪用 $nF|n+m  
appropriate authorization                          适当的授权 O B`(,m#  
appropriateness of audit evidence                    审计证据的适当性 x? tC2L  
approval                                    批准,核准 _8A  
assertion                                    (会计报表上的)认定;确认 Yz]c'M@  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 `-W.uOZ0  
asset                                                 资产,财产 `-fWNHs  
asset restructuring                             资产重组 r+n0M' ;0  
assignment of duties                                 职责的划分 1AQVj]#S  
assistant                                     助理,助理人员 mivb}cKM  
associated company                                 联属公司,联营公司 )UbPG`x8  
association                                        联合,结合;协会,社团 ,% "!8T  
assumption                                       假设,假定 /4/'&tY  
at a given date                                         在某一特定时日 "5 ;fuM1  
attestation                                         鉴证,公证 0`c|ZzY  
attestation service                             鉴证服务 SQ8xfD*  
audit adjustment                                审计调整 k-IL%+U  
audit areas                                        审计领域 U{i xok  
audit conclusion                                审计结论 ( m/uj z  
audit effectiveness                             审计效果 mSLA4[4{  
audit efficiency                                  审计效率 uonCD8  
audit engagement letter                      审计业务约定书 :No`+X[Kq  
audit evidence                                          审计证据 ze2%#<  
audit fee                                    审计费 0t*e#,y  
audit files                                          审计档案 |y9(qcKn$  
audit findings                                     审计中发现的事项 H3-(.l[!b)  
audit implementation stage                        审计实施阶段 EyR~VKbJ'  
audit mark                                        审计标识 Em)U`"j/9  
audit materiality                                 审计重要性 } I>68dS[  
audit method                                     审计方法 $inlI_  
audit objective                                         审计目标,审计目的 "Vh3hnS~  
audit of financial statements                      会计报表审计,财务报表审计 T5nBvSVv'  
audit opinion                                     审计意见 dUN{@a\R0  
audit period                                      被审计期间,被审计年度 $mxm?7ZVR  
audit plan                                          审计计划 m%zo? e  
audit planning                                    编制审计计划,制定审计计划,审计计划 Hb}O/G$a*  
audit planning stage                                  审计计划阶段 F!7dGa$  
audit procedure                                审计程序 /2^"c+/'p  
audit programme                               审计程序表,具体审计计划 !LI6_Oq  
audit report                                       审计报告 Z$ ?(~ln  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &O +?#3  
audit report with a qualified opinion                 有保留意见的审计报告 ( jACLo  
audit report with an adverse opinion                否定意见的审计报告 pwvzs`[;  
audit report with dual dates                      双重日期审计报告 F>Pr`T?>  
audit reporting stage                                 审计报告阶段 1lo. X_  
audit responsibility                                   审计责任 L4O.=*P1  
audit results                                      审计结果 y0vJ@ %`  
audit risk                                          审计风险 5aj%<r  
audit sampling                                          审计抽样 yY[9\!  
audit sampling techniques                         审计抽样方法,审计抽样技术 Z8C~o)n9  
audit strategies                                  审计策略  I~T   
audit summary                                         审计总结,审计小结 z h{,.c  
audit team                                         审计小组 Zd 5Jz+f  
audit test                                    审计测试 >?<S(  
audit trail                                          审计轨迹 Y5c,O>T5Y  
audit work                                        审计工作 T:T`M:C.  
audit working paper                                 审计工作底稿 ^H"o=K8=  
audited financial statement                        审计会计报表,已审计财务报表 u9nJ;:  
Auditing Guidelines (the~)                      审计规范指南 FKZ'6KM&A  
auditing standards                             审计准则 O22Q g  
audit-oriented working paper                          (审计)业务类工作底稿 )ifjK6*  
authorisation                                     授权 "QD>m7  
authorisation of transaction                       交易的授权 r[?GO"ej5  
availability                                         可获得性 mT:NC'b<9  
B GY>G}bfh  
balance                                      余额;差额;平衡 Mj&G5R~_  
balance sheet                                    资产负债表 |`ya+/ff+  
bank                                                 银行 7|5X> yt  
bank account                                    银行账户,银行户头 g.Tc>?~  
bank statement                                 银行对账单 |\zzOfaO  
barter transaction                              易货交易,以物换物交易 apOXcZ   
basis of audit                                    审计依据 D@2L<!\  
basis of preparation                                (会计报表的)编制基础 N5[^W`Qf  
book of account                               账目,账簿 l-Be5?|{_  
borrowing                                         借款,贷款,借债 i0:1+^3^U  
branch                                              分支,分支机构,分店 7}:+Yx  
brought forward                                (账户余额等的)承上年,承上期,承上页 3CzF@t;5  
budget                                              预算 li hIPMU  
building                                      建筑物;大楼 +GJPj(S  
business conditions                                  业务情况,经营情况 Rh}}8 sv  
business licence                               (企业等的)营业执照 @(bg#  
business relation                                业务关系 aFaioE#h(  
vPz$+&{I  
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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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