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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 UNK}!>HD  
   X*'i1)_h  
审计词汇英汉对照 P*=M?:Jb,  
   BqoGHg4iq  
A =r1-M.*a.M  
`i~kW  
`MD%VHQ9U  
ability to continue as a going concern               持续经营能力 6*W7I- A  
acceptability                                     可接受性,可接受程度 1}=@';cK*  
acceptable level of detection risk                     检查风险的可接受水平 &YiUhK  
acceptance of engagement                       接受委托 }, eV?eGj  
accepting the engagement for the first time              首次接受委托 _ tba:a(  
access to asset                                         对资产的接触 Hl"^E*9x  
according to                                     根据,依据,依照  9E`Laf  
account balance                                账户余额 (FVHtZi7  
account for                                       对……进行会计处理,核算;解释 9(-f)$u  
accounting                                        会计,会计学 B183h  
accounting advisory serve                        会计咨询服务 7+'&(^c  
accounting firm                                 会计师事务所 $ kAal26z  
accounting information                      会计信息,会计资料 :{ 8,O-  
accounting period                             会计期间 bd'io O  
accounting policies                                   会计政策 5rX_85]  
accounting professional bodies                 会计职业组织,会计职业团体 |3]#SqX  
accounting records                                   会计记录 c_~tCKAZ   
accounting responsibility                           会计责任  4:Ton  
accounting service                             会计服务 K;L6<a A#  
accounting standards                                会计准则 bukdyo;l  
Accounting Standards for Business Enterprises       企业会计准则 p;xMudM  
accounting system                             会计系统 7T69tQZ<  
accounting treatment                                会计处理 (&o|}"kRq  
accuracy                                    准确性,精确性 QgF2f/;!  
additional audit procedures                      追加审计程序 BV"l;&F[  
addressee                                         收件人,收信人 6<t<hP_3O  
Administration of State-owned Assets  (the~)     国有资产管理局 u.yjk/jF  
administrative laws and regulations                 行政法规 ka c -@  
adverse impact                                 不利影响,负面影响 3[*x'"Q;H  
adverse opinion                                反对意见 .ri?p:a}w  
advisory group                                  咨询组,顾问组 OCN:{  
agency fee                                        代理费,代理费用 +T8h jOkC  
aggregate                                          总计,合计为…… )x& 4 Q=  
alternation of document and record                 变造文件和记录 P*!~Z *"  
alternative audit procedures                      替代审计程序,备选审计程序 ^ }kqAmr  
amend                                              修改,修订 ]39])ul  
amortisation                                      摊销 [wkSY>Gu  
analytical capacity                             分析能力 nvInq2T 1  
analytical procedures                               分析性程序 ]K-B#D{P  
annual financial statements                        年度会计报表,年度财务报表 #&sw%CD  
appendix                                          附录,附表 P[K42 mm  
applicable                                         适用的 N2uTWT>  
applicable laws and regulations                 适用的法规 49!(Sa_]j  
application systems                                  应用系统 ,>3b|-C-  
apply consistently                              一贯地执行,一贯地实施 qZ<|A%WQ  
appropriate                                       适当的,合适的;  [1Q:  
征用,挪用 WQ1K8B4  
appropriate authorization                          适当的授权 pY$DOr- r`  
appropriateness of audit evidence                    审计证据的适当性 &=[N{N?(  
approval                                    批准,核准 H tx)MEZ  
assertion                                    (会计报表上的)认定;确认 cv 7.=*Kb;  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 /P[@o  
asset                                                 资产,财产 'GF<_3I2l  
asset restructuring                             资产重组 W<\*5oB%H  
assignment of duties                                 职责的划分 /4>|6l=  
assistant                                     助理,助理人员 \R.Fmeko  
associated company                                 联属公司,联营公司 Ae8P'FWB>  
association                                        联合,结合;协会,社团 _]Y9Eoz  
assumption                                       假设,假定 uB;PaZ G?{  
at a given date                                         在某一特定时日 fO{'$?K  
attestation                                         鉴证,公证 LTZ~Id-)P  
attestation service                             鉴证服务 9jJ:T$}  
audit adjustment                                审计调整 i*6 1i0  
audit areas                                        审计领域 v$~ZT_"(9  
audit conclusion                                审计结论 7Um3m yXU  
audit effectiveness                             审计效果 ;\54(x}|K  
audit efficiency                                  审计效率 jmr1e).];  
audit engagement letter                      审计业务约定书 # XeEpdE  
audit evidence                                          审计证据 -~TgA*_5]  
audit fee                                    审计费 OV`#/QL  
audit files                                          审计档案 |IZFWZd  
audit findings                                     审计中发现的事项 rrrn8b6  
audit implementation stage                        审计实施阶段 ? oQ_qleuo  
audit mark                                        审计标识 JPM W|JT  
audit materiality                                 审计重要性 js[H $  
audit method                                     审计方法 +i(;@% kv  
audit objective                                         审计目标,审计目的 umI6# Vd`=  
audit of financial statements                      会计报表审计,财务报表审计 xG8z4Yu   
audit opinion                                     审计意见 yIf>8ed]#  
audit period                                      被审计期间,被审计年度 vq8&IL  
audit plan                                          审计计划 t}fU 2Yb  
audit planning                                    编制审计计划,制定审计计划,审计计划 qwvch^?>FQ  
audit planning stage                                  审计计划阶段  t@+z r3  
audit procedure                                审计程序 ]}9D*V  
audit programme                               审计程序表,具体审计计划 ^~DClZ  
audit report                                       审计报告 *3h!&.zm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5^ e|802  
audit report with a qualified opinion                 有保留意见的审计报告 ZJ'FZ8Sx  
audit report with an adverse opinion                否定意见的审计报告 icXeB_&cS  
audit report with dual dates                      双重日期审计报告 V~4yS4  
audit reporting stage                                 审计报告阶段 BE,H`G #h  
audit responsibility                                   审计责任 %R-KkK<S  
audit results                                      审计结果 K) nn;j=  
audit risk                                          审计风险 &-(p~[|  
audit sampling                                          审计抽样 X0BBJ(e  
audit sampling techniques                         审计抽样方法,审计抽样技术 *:,y`!F=y  
audit strategies                                  审计策略 ^T_2 s  
audit summary                                         审计总结,审计小结 U,tWLX$@  
audit team                                         审计小组 2|}KBny  
audit test                                    审计测试 1J[|Ow  
audit trail                                          审计轨迹 9RnXp&w  
audit work                                        审计工作 t4FaU7  
audit working paper                                 审计工作底稿 \Z/# s;c,4  
audited financial statement                        审计会计报表,已审计财务报表 YnwP\Arfq  
Auditing Guidelines (the~)                      审计规范指南 l^4!  
auditing standards                             审计准则 4qg] oiT  
audit-oriented working paper                          (审计)业务类工作底稿 zf?U q  
authorisation                                     授权 &BkdC,o  
authorisation of transaction                       交易的授权 `dm}|$X|  
availability                                         可获得性 EM0]"s@Lf  
B DtOL=m]s  
balance                                      余额;差额;平衡 ~,O}wT6q  
balance sheet                                    资产负债表 #]e](j>]  
bank                                                 银行 J/ZC<dkYQ  
bank account                                    银行账户,银行户头 nI<Ab_EB  
bank statement                                 银行对账单 mqKr+  
barter transaction                              易货交易,以物换物交易 FW,@.CX  
basis of audit                                    审计依据 eh r,+GX  
basis of preparation                                (会计报表的)编制基础 p'YNj3&u  
book of account                               账目,账簿 p WLFJH}N  
borrowing                                         借款,贷款,借债 8L,i}hIo.  
branch                                              分支,分支机构,分店 Qhsk09K_=4  
brought forward                                (账户余额等的)承上年,承上期,承上页 BZs?tbf  
budget                                              预算 3`> nQ4zC  
building                                      建筑物;大楼 WG(%Pkowv  
business conditions                                  业务情况,经营情况 TptXH?  
business licence                               (企业等的)营业执照 FX:'38-fk  
business relation                                业务关系 Q\{$&0McF  
TI^M9;b  
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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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