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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 dzbzZ@y  
   ;y"E}h  
审计词汇英汉对照 &Hh%pY"  
   mYa0_P%^  
A eZP"M 6  
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ability to continue as a going concern               持续经营能力 Q v{q:=k  
acceptability                                     可接受性,可接受程度 kFuaLEJi  
acceptable level of detection risk                     检查风险的可接受水平 H6'xXS  
acceptance of engagement                       接受委托 1j0yON  
accepting the engagement for the first time              首次接受委托 n:k~\-&WJ  
access to asset                                         对资产的接触 of{wZU\J+9  
according to                                     根据,依据,依照 }>)"!p;t_  
account balance                                账户余额 ;O{AYF?,N  
account for                                       对……进行会计处理,核算;解释 =;@5Ue J  
accounting                                        会计,会计学 #C !8a  
accounting advisory serve                        会计咨询服务 c#CX~  
accounting firm                                 会计师事务所 2ps LX  
accounting information                      会计信息,会计资料 V=E9*$b]  
accounting period                             会计期间 x#Hq74H,  
accounting policies                                   会计政策 0>E`9|   
accounting professional bodies                 会计职业组织,会计职业团体 3(FJ<,"D}  
accounting records                                   会计记录 9LCV"xgX  
accounting responsibility                           会计责任 M[TgNWl/[  
accounting service                             会计服务 vK2L"e  
accounting standards                                会计准则 v?d~H`L  
Accounting Standards for Business Enterprises       企业会计准则 (A(d]l  
accounting system                             会计系统 Fz>J7(Y.j  
accounting treatment                                会计处理 *W# x#0j  
accuracy                                    准确性,精确性 D ZLSn Ax  
additional audit procedures                      追加审计程序 m_(+-G  
addressee                                         收件人,收信人 \>9%=32u.  
Administration of State-owned Assets  (the~)     国有资产管理局 ApS/,cV  
administrative laws and regulations                 行政法规 t0}3QGf;c  
adverse impact                                 不利影响,负面影响 t ;y>q  
adverse opinion                                反对意见 Dc BTW+  
advisory group                                  咨询组,顾问组 SjG=H%  
agency fee                                        代理费,代理费用 !:e}d+F  
aggregate                                          总计,合计为…… atW;S99#  
alternation of document and record                 变造文件和记录 H> _%ZXL  
alternative audit procedures                      替代审计程序,备选审计程序 r6MQ|@  
amend                                              修改,修订 ?~u"w OH'  
amortisation                                      摊销 #l:qht  
analytical capacity                             分析能力 W13$-hf9  
analytical procedures                               分析性程序 T7!a@  
annual financial statements                        年度会计报表,年度财务报表 M}M.  
appendix                                          附录,附表 E!3W_:Bs  
applicable                                         适用的 6,s@>8n  
applicable laws and regulations                 适用的法规 2r[Q$GPM<  
application systems                                  应用系统 HOu<,9?>Q  
apply consistently                              一贯地执行,一贯地实施 ?c=l"\^x  
appropriate                                       适当的,合适的; rq2XFSXn  
征用,挪用 e2/&X;2  
appropriate authorization                          适当的授权 QLIm+)T  
appropriateness of audit evidence                    审计证据的适当性 &\c $s  
approval                                    批准,核准 wm@1jLjrQ  
assertion                                    (会计报表上的)认定;确认 #i:p,5~")  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 <\Y>y+$3  
asset                                                 资产,财产 cWh Aj>?_Q  
asset restructuring                             资产重组 BflF*-s ^  
assignment of duties                                 职责的划分 \]y$[\F>  
assistant                                     助理,助理人员 c67O/ B(  
associated company                                 联属公司,联营公司 4*m\Zoq>  
association                                        联合,结合;协会,社团 "kf7??Z  
assumption                                       假设,假定 Zf(ucAhL  
at a given date                                         在某一特定时日 iFga==rw  
attestation                                         鉴证,公证 G ytI_an8  
attestation service                             鉴证服务 }54\NSj0  
audit adjustment                                审计调整 O^sgUT1O  
audit areas                                        审计领域 ^B]M- XG  
audit conclusion                                审计结论 }$g5:k!  
audit effectiveness                             审计效果 tTQ>pg1{qh  
audit efficiency                                  审计效率 ^R K[-tVV  
audit engagement letter                      审计业务约定书 y . AN0  
audit evidence                                          审计证据 -41L^Di\  
audit fee                                    审计费 r1F5&?{q  
audit files                                          审计档案 8kO|t!?:U  
audit findings                                     审计中发现的事项 C5;"mo-  
audit implementation stage                        审计实施阶段 V3F2Z_VH2  
audit mark                                        审计标识 B>9D@fmzs  
audit materiality                                 审计重要性 #pOW2 Uj8\  
audit method                                     审计方法 EeL~`$f  
audit objective                                         审计目标,审计目的 pMs%`j#T  
audit of financial statements                      会计报表审计,财务报表审计 <0&];5 on  
audit opinion                                     审计意见 l^"gpO${K  
audit period                                      被审计期间,被审计年度 tJ'U<s  
audit plan                                          审计计划 Q.vtU%T  
audit planning                                    编制审计计划,制定审计计划,审计计划 J*$ !^\s  
audit planning stage                                  审计计划阶段 zb:p,T@5  
audit procedure                                审计程序 ~EX/IIa{  
audit programme                               审计程序表,具体审计计划  ) VJ|  
audit report                                       审计报告 D>LdDhNn,`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UW)k]@ L  
audit report with a qualified opinion                 有保留意见的审计报告 ~#(bX]+A  
audit report with an adverse opinion                否定意见的审计报告 JX>_imo  
audit report with dual dates                      双重日期审计报告 5 _] i==M  
audit reporting stage                                 审计报告阶段 =BNmuAY7  
audit responsibility                                   审计责任 Av+R~ &h  
audit results                                      审计结果 R},mq&f5  
audit risk                                          审计风险 ii{5z;I] X  
audit sampling                                          审计抽样 c AIS?]1  
audit sampling techniques                         审计抽样方法,审计抽样技术 YzEa?F*$  
audit strategies                                  审计策略 l_QpPo!a  
audit summary                                         审计总结,审计小结 /z5j.TMs  
audit team                                         审计小组 6VCw>x  
audit test                                    审计测试 <qv:7@  
audit trail                                          审计轨迹 /XnI>  
audit work                                        审计工作 //| 9J(B]  
audit working paper                                 审计工作底稿 'B6D&xn'%&  
audited financial statement                        审计会计报表,已审计财务报表 Sh{odrMj*  
Auditing Guidelines (the~)                      审计规范指南 B#sc!eLmU&  
auditing standards                             审计准则 m!!uf/  
audit-oriented working paper                          (审计)业务类工作底稿 E)>6}0P  
authorisation                                     授权 W99Fb+$I  
authorisation of transaction                       交易的授权 # Wh"_zpM+  
availability                                         可获得性 *i)GoQoB  
B &5C%5C~ch  
balance                                      余额;差额;平衡 5E}0 <&  
balance sheet                                    资产负债表 MqXA8D  
bank                                                 银行 &ec_jxF  
bank account                                    银行账户,银行户头 KR m4r  
bank statement                                 银行对账单 %qN8u Qx  
barter transaction                              易货交易,以物换物交易 !"p,9  
basis of audit                                    审计依据 rP#@*{";  
basis of preparation                                (会计报表的)编制基础 QWfwoe&;R:  
book of account                               账目,账簿 =d( 6 )  
borrowing                                         借款,贷款,借债 .RoO 6:T6  
branch                                              分支,分支机构,分店 Z1OX9]##r  
brought forward                                (账户余额等的)承上年,承上期,承上页 vC+mC4~/(  
budget                                              预算 G}] ZZ  
building                                      建筑物;大楼 yh lZdF  
business conditions                                  业务情况,经营情况 N[zI@>x  
business licence                               (企业等的)营业执照 \/{qE hP  
business relation                                业务关系 24|:VxO  
ZtDHN L  
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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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