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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 l<R0g  
   goc; .~?  
审计词汇英汉对照 fYlqaO4[  
   T-Yb |@4  
A bd[iD?epD]  
b{;LbHq+G  
Rg3g:TV9c  
ability to continue as a going concern               持续经营能力 rq:sy=;  
acceptability                                     可接受性,可接受程度 o90[,  
acceptable level of detection risk                     检查风险的可接受水平 9&{HD  
acceptance of engagement                       接受委托 DuIgFp  
accepting the engagement for the first time              首次接受委托 iB+ _+A  
access to asset                                         对资产的接触 dv?t;D@p!  
according to                                     根据,依据,依照 FBa- gm<9  
account balance                                账户余额 .x1.`Y   
account for                                       对……进行会计处理,核算;解释 Aa^w{D  
accounting                                        会计,会计学 X39%O'  
accounting advisory serve                        会计咨询服务 3*-!0  
accounting firm                                 会计师事务所 wpt5'|I  
accounting information                      会计信息,会计资料 "g5MltH  
accounting period                             会计期间 `bWc<4T  
accounting policies                                   会计政策 GN+!o($  
accounting professional bodies                 会计职业组织,会计职业团体 |][PbN D  
accounting records                                   会计记录 I(<Trn  
accounting responsibility                           会计责任 k0 D):  
accounting service                             会计服务 " "S&zN  
accounting standards                                会计准则 G`f|#-}  
Accounting Standards for Business Enterprises       企业会计准则 G> s qfYkK  
accounting system                             会计系统 %yK- Q,'O  
accounting treatment                                会计处理 3?TUt{3g  
accuracy                                    准确性,精确性 sn+ kFvk}S  
additional audit procedures                      追加审计程序 E,QD6<?[  
addressee                                         收件人,收信人 ;rl61d}NH#  
Administration of State-owned Assets  (the~)     国有资产管理局 QT4vjz+|  
administrative laws and regulations                 行政法规 f7Gs1{  
adverse impact                                 不利影响,负面影响 F(w<YU %6  
adverse opinion                                反对意见 MR zY<MD  
advisory group                                  咨询组,顾问组 'l3 DP  
agency fee                                        代理费,代理费用 XII' ,&  
aggregate                                          总计,合计为…… m?=J;r"Re  
alternation of document and record                 变造文件和记录 HC"yC;_  
alternative audit procedures                      替代审计程序,备选审计程序 h<7@3Ur  
amend                                              修改,修订 Z>*a:|  
amortisation                                      摊销 Mtn{63cK  
analytical capacity                             分析能力 oo1h"[  
analytical procedures                               分析性程序 ;aH3 {TS  
annual financial statements                        年度会计报表,年度财务报表 =FQH5iSd  
appendix                                          附录,附表 f||S?ns_  
applicable                                         适用的 jVna;o)  
applicable laws and regulations                 适用的法规 [_*?~  
application systems                                  应用系统 9TEAM<b;  
apply consistently                              一贯地执行,一贯地实施 tO3#kV\,  
appropriate                                       适当的,合适的; 4D6LP*  
征用,挪用 4}0Ry\ 6  
appropriate authorization                          适当的授权 /1eeNbd  
appropriateness of audit evidence                    审计证据的适当性 +ijxv  
approval                                    批准,核准 [S0wwWU |0  
assertion                                    (会计报表上的)认定;确认 $p*.[)  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 [}5mi?v  
asset                                                 资产,财产 <slrzc_>&  
asset restructuring                             资产重组 sIRfC< /P  
assignment of duties                                 职责的划分 +y\o^w4sT  
assistant                                     助理,助理人员 -}RGz_LO/  
associated company                                 联属公司,联营公司 ^ZFK:|Ju  
association                                        联合,结合;协会,社团 hb1eEn  
assumption                                       假设,假定 xdMY2u  
at a given date                                         在某一特定时日 l!:L<B  
attestation                                         鉴证,公证 !P gwFJ  
attestation service                             鉴证服务 yoM^6o^,D  
audit adjustment                                审计调整 wWM[Hus  
audit areas                                        审计领域 ,M$h3B\;r  
audit conclusion                                审计结论 sYB2{w   
audit effectiveness                             审计效果 4r#4h4`y|  
audit efficiency                                  审计效率 !Oi':OQG  
audit engagement letter                      审计业务约定书 @ 0%[4  
audit evidence                                          审计证据 PoLk{{l3  
audit fee                                    审计费 3;AJp_;  
audit files                                          审计档案 |<%v`*  
audit findings                                     审计中发现的事项 DeI3(o7  
audit implementation stage                        审计实施阶段 t(}g;O-  
audit mark                                        审计标识 YR[I,j  
audit materiality                                 审计重要性 RQ4+EW 1G  
audit method                                     审计方法 A.(e=;0bu  
audit objective                                         审计目标,审计目的 LtV,djk  
audit of financial statements                      会计报表审计,财务报表审计 GtKSA#oYZB  
audit opinion                                     审计意见 i/ PL!'oq  
audit period                                      被审计期间,被审计年度 t >Rh  
audit plan                                          审计计划 @S 0mNA  
audit planning                                    编制审计计划,制定审计计划,审计计划 T/:6Z  
audit planning stage                                  审计计划阶段 NHe[,nIV  
audit procedure                                审计程序 Az/B/BLB  
audit programme                               审计程序表,具体审计计划 fnIF<Zt  
audit report                                       审计报告 ,o}CBB! k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R: [#OH.c  
audit report with a qualified opinion                 有保留意见的审计报告 nd w&F'.r  
audit report with an adverse opinion                否定意见的审计报告 gL`aLg_  
audit report with dual dates                      双重日期审计报告 t+M'05-U2  
audit reporting stage                                 审计报告阶段 x+v&3YF  
audit responsibility                                   审计责任 7Rn 4gT  
audit results                                      审计结果 bk]g}s  
audit risk                                          审计风险 5uJ!)Q  
audit sampling                                          审计抽样 h~O^~"jc  
audit sampling techniques                         审计抽样方法,审计抽样技术 z'\BZ5riX<  
audit strategies                                  审计策略 &#OF,_6"m  
audit summary                                         审计总结,审计小结 cv. j  
audit team                                         审计小组 c=aZ[  
audit test                                    审计测试 qRq4PQ@  
audit trail                                          审计轨迹 -J0I2D  
audit work                                        审计工作 =Z..&H5i  
audit working paper                                 审计工作底稿 l< HnPR/  
audited financial statement                        审计会计报表,已审计财务报表 OHv9|&Tpl  
Auditing Guidelines (the~)                      审计规范指南 `/<f([w  
auditing standards                             审计准则 n*caP9B  
audit-oriented working paper                          (审计)业务类工作底稿 WkV0,_(P  
authorisation                                     授权 fS p  
authorisation of transaction                       交易的授权 g"`jWSt7Q  
availability                                         可获得性 qHPinxewx  
B L]l?_#*x  
balance                                      余额;差额;平衡 S'`RP2P  
balance sheet                                    资产负债表 ->Fsmb+R  
bank                                                 银行 5?|y%YH;R\  
bank account                                    银行账户,银行户头 z>b^Ui0  
bank statement                                 银行对账单 =% |f-x  
barter transaction                              易货交易,以物换物交易 l9 n$cv^  
basis of audit                                    审计依据 rl-#Ez  
basis of preparation                                (会计报表的)编制基础 j$4lyDfD  
book of account                               账目,账簿 3ouo4tf$H.  
borrowing                                         借款,贷款,借债 {MUO25s02  
branch                                              分支,分支机构,分店 B_C."{G  
brought forward                                (账户余额等的)承上年,承上期,承上页 iF_u/#  
budget                                              预算 v~0l Ze  
building                                      建筑物;大楼 b#n  
business conditions                                  业务情况,经营情况 !uA'0U?ky  
business licence                               (企业等的)营业执照 -V P_Aw$  
business relation                                业务关系 \w-3Spk*  
QBA{*@ A-  
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只看该作者 1楼 发表于: 2012-04-24
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