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審計(jì)詞匯英漢對(duì)照

來源: 編輯: 2009/04/27 17:45:22  字體:

  A

  ability to continue as a going concern  持續(xù)經(jīng)營(yíng)能力

  acceptability  可接受性,可接受程度

  acceptable level of detection risk  檢查風(fēng)險(xiǎn)的可接受水平

  acceptance of engagement  接受委托

  accepting the engagement for the first time  首次接受委托

  access to asset  對(duì)資產(chǎn)的接觸

  according to  根據(jù),依據(jù),依照

  account balance  賬戶余額

  account for  對(duì)……進(jìn)行會(huì)計(jì)處理,核算;解釋

  accounting  會(huì)計(jì),會(huì)計(jì)學(xué)

  accounting advisory serve  會(huì)計(jì)咨詢服務(wù)

  accounting firm  會(huì)計(jì)師事務(wù)所

  accounting information  會(huì)計(jì)信息,會(huì)計(jì)資料

  accounting period  會(huì)計(jì)期間

  accounting policies  會(huì)計(jì)政策

  accounting professional bodies  會(huì)計(jì)職業(yè)組織,會(huì)計(jì)職業(yè)團(tuán)體

  accounting records  會(huì)計(jì)記錄

  accounting responsibility  會(huì)計(jì)責(zé)任

  accounting service  會(huì)計(jì)服務(wù)

  accounting standards  會(huì)計(jì)準(zhǔn)則

  Accounting Standards for Business Enterprises  企業(yè)會(huì)計(jì)準(zhǔn)則

  accounting system  會(huì)計(jì)系統(tǒng)

  accounting treatment  會(huì)計(jì)處理

  accuracy  準(zhǔn)確性,精確性

  additional audit procedures  追加審計(jì)程序

  addressee  收件人,收信人

  Administration of State-owned Assets (the~)  國(guó)有資產(chǎn)管理局

  administrative laws and regulations  行政法規(guī)

  adverse impact  不利影響,負(fù)面影響

  adverse opinion  反對(duì)意見

  advisory group  咨詢組,顧問組

  agency fee  代理費(fèi),代理費(fèi)用

  aggregate  總計(jì),合計(jì)為……

  alternation of document and record  變?cè)煳募陀涗?

  alternative audit procedures  替代審計(jì)程序,備選審計(jì)程序

  amend  修改,修訂

  amortisation  攤銷

  analytical capacity  分析能力

  analytical procedures  分析性程序

  annual financial statements  年度會(huì)計(jì)報(bào)表,年度財(cái)務(wù)報(bào)表

  appendix  附錄,附表

  applicable  適用的

  applicable laws and regulations  適用的法規(guī)

  application systems  應(yīng)用系統(tǒng)

  apply consistently  一貫地執(zhí)行,一貫地實(shí)施

  appropriate  適當(dāng)?shù)模线m的;

  appropriate authorization  適當(dāng)?shù)氖跈?quán)

  appropriateness of audit evidence  審計(jì)證據(jù)的適當(dāng)性

  approval  批準(zhǔn),核準(zhǔn)

  assertion  (會(huì)計(jì)報(bào)表上的)認(rèn)定;確認(rèn)

  assessed level of control risk  對(duì)控制風(fēng)險(xiǎn)的評(píng)估,控制風(fēng)險(xiǎn)的評(píng)估水平

  asset  資產(chǎn),財(cái)產(chǎn)

  asset restructuring  資產(chǎn)重組

  assignment of duties  職責(zé)的劃分

  assistant  助理,助理人員

  associated company  聯(lián)屬公司,聯(lián)營(yíng)公司

  association  聯(lián)合,結(jié)合;協(xié)會(huì),社團(tuán)

  assumption  假設(shè),假定

  at a given date  在某一特定時(shí)日

  attestation  鑒證,公證

  attestation service  鑒證服務(wù)

  audit adjustment  審計(jì)調(diào)整

  audit areas  審計(jì)領(lǐng)域

  audit conclusion  審計(jì)結(jié)論

  audit effectiveness  審計(jì)效果

  audit efficiency  審計(jì)效率

  audit engagement letter  審計(jì)業(yè)務(wù)約定書

  audit evidence  審計(jì)證據(jù)

  audit fee  審計(jì)費(fèi)

  audit files  審計(jì)檔案

  audit findings  審計(jì)中發(fā)現(xiàn)的事項(xiàng)

  audit implementation stage  審計(jì)實(shí)施階段

  audit mark  審計(jì)標(biāo)識(shí)

  audit materiality  審計(jì)重要性

  audit method  審計(jì)方法

  audit objective  審計(jì)目標(biāo),審計(jì)目的

  audit of financial statements  會(huì)計(jì)報(bào)表審計(jì),財(cái)務(wù)報(bào)表審計(jì)

  audit opinion  審計(jì)意見

  audit period  被審計(jì)期間,被審計(jì)年度

  audit plan  審計(jì)計(jì)劃

  audit planning  編制審計(jì)計(jì)劃,制定審計(jì)計(jì)劃,審計(jì)計(jì)劃

  audit planning stage  審計(jì)計(jì)劃階段

  audit procedure  審計(jì)程序

  audit programme  審計(jì)程序表,具體審計(jì)計(jì)劃

  audit report  審計(jì)報(bào)告

  audit report with a disclaimer of opinion  拒絕表示意見審計(jì)報(bào)告

  audit report with a qualified opinion  有保留意見的審計(jì)報(bào)告

  audit report with an adverse opinion  否定意見的審計(jì)報(bào)告

  audit report with dual dates  雙重日期審計(jì)報(bào)告

  audit reporting stage  審計(jì)報(bào)告階段

  audit responsibility  審計(jì)責(zé)任

  audit results  審計(jì)結(jié)果

  audit risk  審計(jì)風(fēng)險(xiǎn)

  audit sampling  審計(jì)抽樣

  audit sampling techniques  審計(jì)抽樣方法,審計(jì)抽樣技術(shù)

  audit strategies  審計(jì)策略

  audit summary  審計(jì)總結(jié),審計(jì)小結(jié)

  audit team  審計(jì)小組

  audit test  審計(jì)測(cè)試

  audit trai l 審計(jì)軌跡

  audit work  審計(jì)工作

  audit working paper  審計(jì)工作底稿

  audited financial statement  審計(jì)會(huì)計(jì)報(bào)表,已審計(jì)財(cái)務(wù)報(bào)表

  Auditing Guidelines (the~) 審計(jì)規(guī)范指南

  auditing standards  審計(jì)準(zhǔn)則

  audit-oriented working paper  (審計(jì))業(yè)務(wù)類工作底稿

  authorisation  授權(quán)

  authorisation of transaction  交易的授權(quán)

  availability  可獲得性

  B

  balance  余額;差額;平衡

  balance sheet  資產(chǎn)負(fù)債表

  bank  銀行

  bank account  銀行賬戶,銀行戶頭

  bank statement  銀行對(duì)賬單

  barter transaction  易貨交易,以物換物交易

  basis of audit  審計(jì)依據(jù)

  basis of preparation (會(huì)計(jì)報(bào)表的)編制基礎(chǔ)

  book of account  賬目,賬簿

  borrowing  借款,貸款,借債

  branch  分支,分支機(jī)構(gòu),分店

  brought forward ?。ㄙ~戶余額等的)承上年,承上期,承上頁(yè)

  budget  預(yù)算

  building  建筑物;大樓

  business conditions  業(yè)務(wù)情況,經(jīng)營(yíng)情況

  business licence ?。ㄆ髽I(yè)等的)營(yíng)業(yè)執(zhí)照

  business relation  業(yè)務(wù)關(guān)系

責(zé)任編輯:vivien
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