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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 UOk\fyD2[  
   4v`IAR?&K;  
审计词汇英汉对照 #wo *2 (  
   J!2j]?D/e  
A b]fx  
/M+Du,  
AL.psw-Il  
ability to continue as a going concern               持续经营能力 b+|3nc!  
acceptability                                     可接受性,可接受程度 @Ns[qn;9  
acceptable level of detection risk                     检查风险的可接受水平 Zazff@O *  
acceptance of engagement                       接受委托 loO"[8i.k  
accepting the engagement for the first time              首次接受委托 Bp3E)l  
access to asset                                         对资产的接触 &!OEd ]  
according to                                     根据,依据,依照 Dz Q  
account balance                                账户余额 DY 9]$h*y  
account for                                       对……进行会计处理,核算;解释 ]8}51y8  
accounting                                        会计,会计学   ?C#E_  
accounting advisory serve                        会计咨询服务 0ZM(heQ  
accounting firm                                 会计师事务所 E5$]0#jB  
accounting information                      会计信息,会计资料 B6Eu."T  
accounting period                             会计期间 76wNZv) 9  
accounting policies                                   会计政策 :8!RGtn  
accounting professional bodies                 会计职业组织,会计职业团体 ICvV}%d  
accounting records                                   会计记录 8AX_y3$  
accounting responsibility                           会计责任 s2#Ia>5!  
accounting service                             会计服务 MUAs(M;  
accounting standards                                会计准则 Qr9;CVW  
Accounting Standards for Business Enterprises       企业会计准则 t* =[RS*  
accounting system                             会计系统 ](A2,F 9(U  
accounting treatment                                会计处理 Jjm#ofv  
accuracy                                    准确性,精确性 xEp?|Q$  
additional audit procedures                      追加审计程序 fEX=csZ86  
addressee                                         收件人,收信人 o87kF!x  
Administration of State-owned Assets  (the~)     国有资产管理局 % /"n(?$ W  
administrative laws and regulations                 行政法规 ;Mup@)!j  
adverse impact                                 不利影响,负面影响 #3QPcoxa  
adverse opinion                                反对意见 IQRuqp KL  
advisory group                                  咨询组,顾问组 >m>F {v  
agency fee                                        代理费,代理费用 0Gc@AG{  
aggregate                                          总计,合计为…… 8HQ.MXKP  
alternation of document and record                 变造文件和记录 5$: toL  
alternative audit procedures                      替代审计程序,备选审计程序 viG,z4Zf  
amend                                              修改,修订 \xj;{xc  
amortisation                                      摊销 O=A2QykV(  
analytical capacity                             分析能力 I70c,4_G  
analytical procedures                               分析性程序 pA ~} _  
annual financial statements                        年度会计报表,年度财务报表 jYFJk&c  
appendix                                          附录,附表 R qtBz3v  
applicable                                         适用的 I I+y  
applicable laws and regulations                 适用的法规 W &IG,7tr  
application systems                                  应用系统 m{/( 3  
apply consistently                              一贯地执行,一贯地实施 bI55G#1G  
appropriate                                       适当的,合适的; =FrB{Eu  
征用,挪用 qcS.=Cj?)  
appropriate authorization                          适当的授权 W<r<K=`5P  
appropriateness of audit evidence                    审计证据的适当性 Zd6ik&S   
approval                                    批准,核准 ;:fW]5"R  
assertion                                    (会计报表上的)认定;确认 4,e'B-.  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 cm(*F 0<  
asset                                                 资产,财产 (?fU l$q\  
asset restructuring                             资产重组 _^r};}-}  
assignment of duties                                 职责的划分 6O As%QZ  
assistant                                     助理,助理人员 }IyF |[  
associated company                                 联属公司,联营公司 ->8Kd1^F  
association                                        联合,结合;协会,社团 6^wI^`NI  
assumption                                       假设,假定 X.eOw>.  
at a given date                                         在某一特定时日 -B *W^-;*  
attestation                                         鉴证,公证 JaCX}[R  
attestation service                             鉴证服务 uiVN z8H  
audit adjustment                                审计调整 ) *~A|[  
audit areas                                        审计领域 h Ma;\k  
audit conclusion                                审计结论 :V(LBH0  
audit effectiveness                             审计效果 HIXAA?_eh=  
audit efficiency                                  审计效率 ;=Ma+d#  
audit engagement letter                      审计业务约定书 s-$ Wc) l  
audit evidence                                          审计证据 n m-  
audit fee                                    审计费 *siX:?l  
audit files                                          审计档案 {A/r)  
audit findings                                     审计中发现的事项 &-3 e3)  
audit implementation stage                        审计实施阶段 Xp:A;i9  
audit mark                                        审计标识 )G/bP!^+(  
audit materiality                                 审计重要性 jE\ G_>  
audit method                                     审计方法 gV2vw e  
audit objective                                         审计目标,审计目的  ]n!V  
audit of financial statements                      会计报表审计,财务报表审计  U?*zb  
audit opinion                                     审计意见 ?woL17Gt  
audit period                                      被审计期间,被审计年度 S&_0 3  
audit plan                                          审计计划 i]v3CY|3AI  
audit planning                                    编制审计计划,制定审计计划,审计计划 Q$E.G63Wl  
audit planning stage                                  审计计划阶段 u>*a@3$f  
audit procedure                                审计程序 T$5wH )<  
audit programme                               审计程序表,具体审计计划 oY)eN?c  
audit report                                       审计报告 1dQAo1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aZN?V}^+  
audit report with a qualified opinion                 有保留意见的审计报告 ZnEgU}g<2  
audit report with an adverse opinion                否定意见的审计报告 uNN/o}Qx  
audit report with dual dates                      双重日期审计报告 :_8K8Sa  
audit reporting stage                                 审计报告阶段 &C9IR,&  
audit responsibility                                   审计责任 B\J[O5},  
audit results                                      审计结果 >Xn,jMUW  
audit risk                                          审计风险 ,:?ibE=  
audit sampling                                          审计抽样 kE&R;T`Gb%  
audit sampling techniques                         审计抽样方法,审计抽样技术 .U!EA0B  
audit strategies                                  审计策略 1bFZyD"  
audit summary                                         审计总结,审计小结 %;[DMc/  
audit team                                         审计小组 ~H}Z;n ]H  
audit test                                    审计测试 >w3C Ku<  
audit trail                                          审计轨迹 WLUgiW(0$  
audit work                                        审计工作 aTvyz r1  
audit working paper                                 审计工作底稿 )Te\6qM  
audited financial statement                        审计会计报表,已审计财务报表 Y& 6jFT_  
Auditing Guidelines (the~)                      审计规范指南 QVT0.GzR  
auditing standards                             审计准则 '12m4quO  
audit-oriented working paper                          (审计)业务类工作底稿 q8{Bx03m6  
authorisation                                     授权 TGJz[N y  
authorisation of transaction                       交易的授权 q,P.)\0A  
availability                                         可获得性 T|~5dZL  
B E{,Wp U  
balance                                      余额;差额;平衡 56Wh<i3  
balance sheet                                    资产负债表 - wn-PB@r  
bank                                                 银行 iJ{axa &  
bank account                                    银行账户,银行户头 V IzIl\<aM  
bank statement                                 银行对账单 $DDO9  
barter transaction                              易货交易,以物换物交易 Ua}R3^_)a  
basis of audit                                    审计依据 w7 MRuAJ4  
basis of preparation                                (会计报表的)编制基础 .\b.l@O<Z  
book of account                               账目,账簿 Otq3nBZ  
borrowing                                         借款,贷款,借债 YEv\!%B  
branch                                              分支,分支机构,分店 zA#pgX[#  
brought forward                                (账户余额等的)承上年,承上期,承上页 $O|Xq7dp  
budget                                              预算 u>'0Xo9R  
building                                      建筑物;大楼 $ .tT  
business conditions                                  业务情况,经营情况 ozOc6  
business licence                               (企业等的)营业执照 W? G4>zA  
business relation                                业务关系 ] 9QXQH  
T!x/^  
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只看该作者 1楼 发表于: 2012-04-24
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