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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 Q> OBK& '  
   }XHB7,  
审计词汇英汉对照 FO[x c;  
   rLP:kP'b  
A vZhC_G+tGd  
ol^uM .k%_  
B<^yT@Wc  
ability to continue as a going concern               持续经营能力 Jkf%k3H3I*  
acceptability                                     可接受性,可接受程度 B8J_^kd  
acceptable level of detection risk                     检查风险的可接受水平 &|6 A 8,  
acceptance of engagement                       接受委托 e3T&KyPm?+  
accepting the engagement for the first time              首次接受委托 ">zK1t5=  
access to asset                                         对资产的接触 8rZJvE#c  
according to                                     根据,依据,依照 OGA_3|[S   
account balance                                账户余额 lQ5d.}O&  
account for                                       对……进行会计处理,核算;解释 K9z 1'k QH  
accounting                                        会计,会计学 }J_"/bB  
accounting advisory serve                        会计咨询服务 K+WbxovXU  
accounting firm                                 会计师事务所 YCMXF#1  
accounting information                      会计信息,会计资料 (}!xO?NA(  
accounting period                             会计期间 'BUix!k0<  
accounting policies                                   会计政策 r1pj-   
accounting professional bodies                 会计职业组织,会计职业团体 w^BF.Nu  
accounting records                                   会计记录 &oJ1v<`  
accounting responsibility                           会计责任 >oD,wSYV~  
accounting service                             会计服务 '.{tE*  
accounting standards                                会计准则 *P:!lO\|  
Accounting Standards for Business Enterprises       企业会计准则 )~> C1<  
accounting system                             会计系统 e^ Aw%t  
accounting treatment                                会计处理 ;*J_V/&?  
accuracy                                    准确性,精确性 e@j&c:p(Y  
additional audit procedures                      追加审计程序 :ebu8H9f%  
addressee                                         收件人,收信人 =\ek;d0Tqb  
Administration of State-owned Assets  (the~)     国有资产管理局 x^sSAI(  
administrative laws and regulations                 行政法规 Cf~ vT"  
adverse impact                                 不利影响,负面影响 )I{~Pcq  
adverse opinion                                反对意见 #B$r|rqamq  
advisory group                                  咨询组,顾问组 Y| dw>qO  
agency fee                                        代理费,代理费用 jx=5 E6(h  
aggregate                                          总计,合计为…… a62'\wF>D  
alternation of document and record                 变造文件和记录 +hZ{/  
alternative audit procedures                      替代审计程序,备选审计程序 d~QZc R  
amend                                              修改,修订 UM(`O h8  
amortisation                                      摊销 c'!+]'Lr  
analytical capacity                             分析能力 /l% +l@  
analytical procedures                               分析性程序 6&,{"N0 T  
annual financial statements                        年度会计报表,年度财务报表 {9c_T!c  
appendix                                          附录,附表 N9S?c  
applicable                                         适用的 U,g)N[|  
applicable laws and regulations                 适用的法规  S!Bnz(z  
application systems                                  应用系统 (ah^</  
apply consistently                              一贯地执行,一贯地实施 &_1x-@oI2:  
appropriate                                       适当的,合适的; =".sCV9"N  
征用,挪用 &Hj1jM'  
appropriate authorization                          适当的授权 O$*\JL  
appropriateness of audit evidence                    审计证据的适当性 _xz>O [unf  
approval                                    批准,核准 ^D]y<@01  
assertion                                    (会计报表上的)认定;确认 dq4t@:\o0  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 'Szk!,_  
asset                                                 资产,财产 ZUd*[\F~!  
asset restructuring                             资产重组 p|`[8uY?  
assignment of duties                                 职责的划分 G<m6Sf  
assistant                                     助理,助理人员 (?vKe5  
associated company                                 联属公司,联营公司 S=zW wo$  
association                                        联合,结合;协会,社团 eZbT;  
assumption                                       假设,假定 ).i :C(|  
at a given date                                         在某一特定时日 IxU#x*  
attestation                                         鉴证,公证 p!o+8Xz5  
attestation service                             鉴证服务 Rq[VP#  
audit adjustment                                审计调整 &0Bs?oq_  
audit areas                                        审计领域 Aq *,cOF+  
audit conclusion                                审计结论 :c3'U_H^  
audit effectiveness                             审计效果 4|INy =<"t  
audit efficiency                                  审计效率 6DxT(VU}  
audit engagement letter                      审计业务约定书 *7`amF-  
audit evidence                                          审计证据 3bK=Q3N  
audit fee                                    审计费 _08y; _S  
audit files                                          审计档案 ^@-qnU lH  
audit findings                                     审计中发现的事项 8eDKN9kq  
audit implementation stage                        审计实施阶段 k:0nj!^4w>  
audit mark                                        审计标识 3FQXp  
audit materiality                                 审计重要性 )uK Tf=;  
audit method                                     审计方法 oFDJwOJ'Bj  
audit objective                                         审计目标,审计目的 q+1SU6x'm  
audit of financial statements                      会计报表审计,财务报表审计 j\%m6\{n|  
audit opinion                                     审计意见  KrqO7  
audit period                                      被审计期间,被审计年度 BnPL>11Y  
audit plan                                          审计计划 hNL_ e3  
audit planning                                    编制审计计划,制定审计计划,审计计划 ,0^9VWZV  
audit planning stage                                  审计计划阶段 E>L_$J-A-  
audit procedure                                审计程序 ;yDXo\g m  
audit programme                               审计程序表,具体审计计划 [W--%=Ou  
audit report                                       审计报告 _>/OqYR_jQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G_5E#{u  
audit report with a qualified opinion                 有保留意见的审计报告 ibxtrt=  
audit report with an adverse opinion                否定意见的审计报告 g 6!#n  
audit report with dual dates                      双重日期审计报告 QV*W#K\7q  
audit reporting stage                                 审计报告阶段 +l@+e_>  
audit responsibility                                   审计责任 0$I!\y\  
audit results                                      审计结果 - * _"ZgE  
audit risk                                          审计风险 .{Df"e>  
audit sampling                                          审计抽样 tg%C>O  
audit sampling techniques                         审计抽样方法,审计抽样技术 [+ N 5  
audit strategies                                  审计策略 5 im qZw  
audit summary                                         审计总结,审计小结 >YP ]IQ  
audit team                                         审计小组 hZDv5]V:0  
audit test                                    审计测试 nk+*M9r|I  
audit trail                                          审计轨迹 F/chE c V  
audit work                                        审计工作 OJ4-p&1  
audit working paper                                 审计工作底稿 #7dM %   
audited financial statement                        审计会计报表,已审计财务报表 Oo`b#!L  
Auditing Guidelines (the~)                      审计规范指南 Rss=ihlM  
auditing standards                             审计准则 VkDFR [k_  
audit-oriented working paper                          (审计)业务类工作底稿 *EzAo  
authorisation                                     授权 J6*B=PX=(  
authorisation of transaction                       交易的授权 CJ 9tO#R  
availability                                         可获得性 ey3;rY1  
B wA>bLPTw  
balance                                      余额;差额;平衡 bcy( ?(  
balance sheet                                    资产负债表 "K$ y(} C  
bank                                                 银行  zFk@Y  
bank account                                    银行账户,银行户头 lITZ|u  
bank statement                                 银行对账单 K#],4OG  
barter transaction                              易货交易,以物换物交易 ^_^rI+cTX1  
basis of audit                                    审计依据 #$(w fb9  
basis of preparation                                (会计报表的)编制基础 /DQcM.3  
book of account                               账目,账簿 L7&|  
borrowing                                         借款,贷款,借债 ^iwM(d]#5  
branch                                              分支,分支机构,分店 M[ZuXH}  
brought forward                                (账户余额等的)承上年,承上期,承上页 qnZ`]?  
budget                                              预算 m K@a7fF?  
building                                      建筑物;大楼 .1C|J  
business conditions                                  业务情况,经营情况 e{x|d?)8  
business licence                               (企业等的)营业执照 S.Fip _  
business relation                                业务关系 B(%b Bhs  
b1{X GK'  
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只看该作者 1楼 发表于: 2012-04-24
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