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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 7$ vs X  
   7J ~usF>A  
审计词汇英汉对照 7*bUy)UZ  
   !/+'O}@-E  
A PZVh)6f"c  
oy I8}s:  
y.$/niQ%  
ability to continue as a going concern               持续经营能力 BDW%cs  
acceptability                                     可接受性,可接受程度 }O_kbPNw  
acceptable level of detection risk                     检查风险的可接受水平 \,YF['Qq  
acceptance of engagement                       接受委托 c/fU0cA@  
accepting the engagement for the first time              首次接受委托 N5>ioJj  
access to asset                                         对资产的接触 <cQ)*~hN  
according to                                     根据,依据,依照 ` XAlzI  
account balance                                账户余额 ;pK/t=$  
account for                                       对……进行会计处理,核算;解释 ))y`q@  
accounting                                        会计,会计学 d5/x2!mH8  
accounting advisory serve                        会计咨询服务 ]a4rA+NFLB  
accounting firm                                 会计师事务所 |@{4zoP_N  
accounting information                      会计信息,会计资料 ?:D#\4=US  
accounting period                             会计期间 &xK ln1z'  
accounting policies                                   会计政策 DnbT<oEL  
accounting professional bodies                 会计职业组织,会计职业团体 FerQA9K)x  
accounting records                                   会计记录 K `|%-k+D  
accounting responsibility                           会计责任 "MH_hzbBF  
accounting service                             会计服务 fq-zgqF<  
accounting standards                                会计准则 B d#D*"gx  
Accounting Standards for Business Enterprises       企业会计准则 clE_a?  
accounting system                             会计系统 `Sh#> Jp  
accounting treatment                                会计处理 1S ddZ5  
accuracy                                    准确性,精确性 PuKT0*_ 7  
additional audit procedures                      追加审计程序 Y?cdm}:Ou  
addressee                                         收件人,收信人 _wMc7`6F  
Administration of State-owned Assets  (the~)     国有资产管理局 n< npJ*  
administrative laws and regulations                 行政法规 W4 v/,g>  
adverse impact                                 不利影响,负面影响 T$ <l<.Qd  
adverse opinion                                反对意见 x|>N   
advisory group                                  咨询组,顾问组 +n]z'pijb  
agency fee                                        代理费,代理费用 :A+nmz!z  
aggregate                                          总计,合计为…… :bJT2o[  
alternation of document and record                 变造文件和记录 JQ-O=8]  
alternative audit procedures                      替代审计程序,备选审计程序 F:p'%#3rU/  
amend                                              修改,修订 mB.ybrig  
amortisation                                      摊销 mmE!!J`B  
analytical capacity                             分析能力 Q-scL>IkCb  
analytical procedures                               分析性程序 8SV.giG;  
annual financial statements                        年度会计报表,年度财务报表 uB;\nj5'D  
appendix                                          附录,附表 >ZAb9=/M)F  
applicable                                         适用的 CC?L~/gPN  
applicable laws and regulations                 适用的法规 #$vQT}  
application systems                                  应用系统 )U6-&-07  
apply consistently                              一贯地执行,一贯地实施 l/(|rl#6  
appropriate                                       适当的,合适的; +M@,CbqD  
征用,挪用 >_R,^iH"  
appropriate authorization                          适当的授权 ;5i~McH# t  
appropriateness of audit evidence                    审计证据的适当性 woQ UrO(  
approval                                    批准,核准 An cka  
assertion                                    (会计报表上的)认定;确认 \6]Uj+  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 o75Hi t  
asset                                                 资产,财产 7w}PYp1Z'~  
asset restructuring                             资产重组 qfRsp rRI"  
assignment of duties                                 职责的划分 tw<mZd2H  
assistant                                     助理,助理人员 eouxNw}F1  
associated company                                 联属公司,联营公司 9j[lr${A  
association                                        联合,结合;协会,社团 2P&KU%D)0s  
assumption                                       假设,假定 Me*woCos'  
at a given date                                         在某一特定时日 eSAB :L,K  
attestation                                         鉴证,公证 dA[MjOd3  
attestation service                             鉴证服务 I.C,y\  
audit adjustment                                审计调整 ]@Gw$  
audit areas                                        审计领域 $mH'%YDIl  
audit conclusion                                审计结论 /' +GYS  
audit effectiveness                             审计效果 bSK> p3  
audit efficiency                                  审计效率 -w>2!@8  
audit engagement letter                      审计业务约定书 W~EDLLZ  
audit evidence                                          审计证据 V:<NQd  
audit fee                                    审计费 }"QV{W  
audit files                                          审计档案 p#k>BHgnF  
audit findings                                     审计中发现的事项 n@`D:;?{  
audit implementation stage                        审计实施阶段 ymNL`GYN[  
audit mark                                        审计标识 `E@TPdu  
audit materiality                                 审计重要性 wD*z >v$  
audit method                                     审计方法 `~~.0QC  
audit objective                                         审计目标,审计目的 &]d-R  
audit of financial statements                      会计报表审计,财务报表审计 \{g;|Z 1  
audit opinion                                     审计意见 !YM;5vte+  
audit period                                      被审计期间,被审计年度 ZvQ~K(3  
audit plan                                          审计计划 khXp}p!Zm  
audit planning                                    编制审计计划,制定审计计划,审计计划 DK\Ud6w  
audit planning stage                                  审计计划阶段 J83{&N2u  
audit procedure                                审计程序 d]fo>[%Xr  
audit programme                               审计程序表,具体审计计划 k&<cFZU  
audit report                                       审计报告 ,McwPHEMB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tTX@Bb8  
audit report with a qualified opinion                 有保留意见的审计报告 JP s R7f  
audit report with an adverse opinion                否定意见的审计报告 cx+li4v  
audit report with dual dates                      双重日期审计报告 >v r! 3  
audit reporting stage                                 审计报告阶段 |._9;T-Yde  
audit responsibility                                   审计责任 Cp`>dtCd  
audit results                                      审计结果 f@G3,u!]i  
audit risk                                          审计风险 ITUwIpA E  
audit sampling                                          审计抽样 LTof$4s  
audit sampling techniques                         审计抽样方法,审计抽样技术 vt(A?$j|A  
audit strategies                                  审计策略 a>_Cxsb&`  
audit summary                                         审计总结,审计小结 q?9x0L  
audit team                                         审计小组 TB oN8cB}  
audit test                                    审计测试 J|'e.1v  
audit trail                                          审计轨迹 ?zS t  
audit work                                        审计工作 (toN? ?r  
audit working paper                                 审计工作底稿 ~F{u4p7{N  
audited financial statement                        审计会计报表,已审计财务报表 x)^/3  
Auditing Guidelines (the~)                      审计规范指南 P7X':  
auditing standards                             审计准则 %T_4n^beFQ  
audit-oriented working paper                          (审计)业务类工作底稿 *[@k=!73  
authorisation                                     授权 6+Y^A})(F-  
authorisation of transaction                       交易的授权 $<]G#&F   
availability                                         可获得性 |Z"5zL10  
B  qGH s2Og  
balance                                      余额;差额;平衡 G`Ix-dADJm  
balance sheet                                    资产负债表 /d1 B-I  
bank                                                 银行 MDyPwv\  
bank account                                    银行账户,银行户头 P S$6`6G  
bank statement                                 银行对账单 iJ7?6)\  
barter transaction                              易货交易,以物换物交易 &*w)/W  
basis of audit                                    审计依据 6wmMg i_m  
basis of preparation                                (会计报表的)编制基础 96 oztUK  
book of account                               账目,账簿 @D'NoA@1A  
borrowing                                         借款,贷款,借债 H&yK{0H  
branch                                              分支,分支机构,分店 SL j2/B0  
brought forward                                (账户余额等的)承上年,承上期,承上页  Z>O2  
budget                                              预算 5os(.   
building                                      建筑物;大楼 6)@Y41H]C  
business conditions                                  业务情况,经营情况 G#|`Bjv"aP  
business licence                               (企业等的)营业执照 xM#+jI  
business relation                                业务关系 Z*M]AvO+#  
P ~sX S  
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只看该作者 1楼 发表于: 2012-04-24
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