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[专业英语]审计词汇英汉对照 [复制链接]

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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 |+-D@22 y  
   Vn7FbaO^  
审计词汇英汉对照 H{tG:KH  
   wWh)yfPh8H  
A 6!QY)H^j9,  
uD'GI  
H!H&<71-  
ability to continue as a going concern               持续经营能力 7,^.h<@K  
acceptability                                     可接受性,可接受程度 2cnyq$4k  
acceptable level of detection risk                     检查风险的可接受水平 bi:TX<K+  
acceptance of engagement                       接受委托 F\K&$5J{p  
accepting the engagement for the first time              首次接受委托 d9qA\ [  
access to asset                                         对资产的接触  _klT  
according to                                     根据,依据,依照 w!GPPW(  
account balance                                账户余额 Xc>M_%+ R  
account for                                       对……进行会计处理,核算;解释 aAT!$0H  
accounting                                        会计,会计学 d_  [l{  
accounting advisory serve                        会计咨询服务 `l%)0)T  
accounting firm                                 会计师事务所 @N(*1,s2  
accounting information                      会计信息,会计资料 Exu5|0AAE  
accounting period                             会计期间 YA?46[:  
accounting policies                                   会计政策 ktEdbALK  
accounting professional bodies                 会计职业组织,会计职业团体 t_Q\uo}  
accounting records                                   会计记录 mFGiysM  
accounting responsibility                           会计责任 CO<P$al  
accounting service                             会计服务 5LYzX+a)  
accounting standards                                会计准则 l- mt{2  
Accounting Standards for Business Enterprises       企业会计准则 BQOit.  
accounting system                             会计系统 $\9M6 k'  
accounting treatment                                会计处理 >>>&{>}!  
accuracy                                    准确性,精确性 ]cKxYX)J  
additional audit procedures                      追加审计程序 i 6DcLE  
addressee                                         收件人,收信人 >QA;02  
Administration of State-owned Assets  (the~)     国有资产管理局 ]YF_c,Q  
administrative laws and regulations                 行政法规 t[|a M-F&>  
adverse impact                                 不利影响,负面影响 -zSkon2Y^  
adverse opinion                                反对意见 uOv0ut\\G  
advisory group                                  咨询组,顾问组 $~h\`vF&  
agency fee                                        代理费,代理费用 ge[hAI2I  
aggregate                                          总计,合计为…… o`{@': %D`  
alternation of document and record                 变造文件和记录 SNUq  
alternative audit procedures                      替代审计程序,备选审计程序 N -z  
amend                                              修改,修订 }w|a^=HAp  
amortisation                                      摊销 t ;-U  
analytical capacity                             分析能力 @OB7TI_/   
analytical procedures                               分析性程序 l5/!0]/  
annual financial statements                        年度会计报表,年度财务报表 M hwuh`v%  
appendix                                          附录,附表 x("V +y*  
applicable                                         适用的 S^z t>  
applicable laws and regulations                 适用的法规 ?TLzOYJp  
application systems                                  应用系统 z m{U.Q  
apply consistently                              一贯地执行,一贯地实施 ?c6`p3p3L  
appropriate                                       适当的,合适的; $xK*TJ(k  
征用,挪用 tD j/!L`  
appropriate authorization                          适当的授权 R2Y.s^  
appropriateness of audit evidence                    审计证据的适当性 YD@n8?~$$  
approval                                    批准,核准 !5VT[w 1  
assertion                                    (会计报表上的)认定;确认 eKv{N\E  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 4~DW7 (  
asset                                                 资产,财产 P2t9RCH  
asset restructuring                             资产重组 VJoobu1h  
assignment of duties                                 职责的划分 voitdz  
assistant                                     助理,助理人员 K1oSoD8c  
associated company                                 联属公司,联营公司 p_:bt7 B  
association                                        联合,结合;协会,社团 [vNaX%o  
assumption                                       假设,假定 /4 M~ 6LT`  
at a given date                                         在某一特定时日 I%b}qC"5M  
attestation                                         鉴证,公证 b9L" ?{  
attestation service                             鉴证服务 ZDl6 F`  
audit adjustment                                审计调整 1(`UzC=R|  
audit areas                                        审计领域 Oe_*(q&  
audit conclusion                                审计结论 gY/p\kwsj  
audit effectiveness                             审计效果  IPDQ  
audit efficiency                                  审计效率 $%"?0S  
audit engagement letter                      审计业务约定书 ]7/6u.G7R  
audit evidence                                          审计证据 y7@q]~%  
audit fee                                    审计费 C8bB OC(  
audit files                                          审计档案 J;#7dRW{  
audit findings                                     审计中发现的事项 @\}w8  
audit implementation stage                        审计实施阶段 @ rG=>??k  
audit mark                                        审计标识 ]N4?*S*jd)  
audit materiality                                 审计重要性 w yC1M  
audit method                                     审计方法 ":Uv u[-  
audit objective                                         审计目标,审计目的 T@?uA *J  
audit of financial statements                      会计报表审计,财务报表审计 tvEf-z  
audit opinion                                     审计意见 d>-k-X-[  
audit period                                      被审计期间,被审计年度 U:+wt}-T"  
audit plan                                          审计计划 %1UdG6&J_  
audit planning                                    编制审计计划,制定审计计划,审计计划 Og E<bw  
audit planning stage                                  审计计划阶段 L; (J6p]h  
audit procedure                                审计程序 '(-SuaH49  
audit programme                               审计程序表,具体审计计划 +m]Kj3-z@  
audit report                                       审计报告 qP4vH]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LR:meCOI  
audit report with a qualified opinion                 有保留意见的审计报告 iRsK; )<  
audit report with an adverse opinion                否定意见的审计报告 {[Z}<#n)  
audit report with dual dates                      双重日期审计报告 < /\y<]b  
audit reporting stage                                 审计报告阶段 rI;84=v2&9  
audit responsibility                                   审计责任 Bf+7;4-  
audit results                                      审计结果 4lsg%b6_%,  
audit risk                                          审计风险 grbUR)f<?-  
audit sampling                                          审计抽样 -+,3aK<[  
audit sampling techniques                         审计抽样方法,审计抽样技术 d>k"#|  
audit strategies                                  审计策略 tMOhH #  
audit summary                                         审计总结,审计小结 1J?x2  
audit team                                         审计小组  WgayH  
audit test                                    审计测试 @@~Ql  
audit trail                                          审计轨迹 ;RW0 24  
audit work                                        审计工作 Y-y<gW  
audit working paper                                 审计工作底稿 0$1-5XY9  
audited financial statement                        审计会计报表,已审计财务报表 -j"]1JLQ  
Auditing Guidelines (the~)                      审计规范指南 G Z~W#*|V  
auditing standards                             审计准则 W"&Y7( "y  
audit-oriented working paper                          (审计)业务类工作底稿 uh 3yiDj@a  
authorisation                                     授权 ]zUvs6ksLG  
authorisation of transaction                       交易的授权 k:sFI @g  
availability                                         可获得性 )|Xi:Zd5>  
B sUTfY|<7|  
balance                                      余额;差额;平衡 M_Z(+k{Gy  
balance sheet                                    资产负债表 DD^iEhG  
bank                                                 银行 v#`7,::  
bank account                                    银行账户,银行户头 @/ G$ C9<  
bank statement                                 银行对账单 us$=)m~v+  
barter transaction                              易货交易,以物换物交易 $5v:z   
basis of audit                                    审计依据 1_V',0|`>  
basis of preparation                                (会计报表的)编制基础 %5rC`9^  
book of account                               账目,账簿 R8n/QCeY{  
borrowing                                         借款,贷款,借债 hY[Vs5v  
branch                                              分支,分支机构,分店 kHx6]<  
brought forward                                (账户余额等的)承上年,承上期,承上页 ,o68xfdZVW  
budget                                              预算 #a|.cm>6  
building                                      建筑物;大楼 d%w#a3(  
business conditions                                  业务情况,经营情况 KXvBJA$  
business licence                               (企业等的)营业执照 n"dYN3dE  
business relation                                业务关系 p8_ C Y[U  
~uRL+<.c  
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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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