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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 1923N]b  
   8K(Z0  
审计词汇英汉对照 ]?O2:X  
   j>uj=B@  
A <@wj7\pQ  
L(T12s  
ML;*e"$  
ability to continue as a going concern               持续经营能力 Wq*b~Lw  
acceptability                                     可接受性,可接受程度 $$b 9&mTl#  
acceptable level of detection risk                     检查风险的可接受水平 D8&`R  
acceptance of engagement                       接受委托 O$/o'"@ /  
accepting the engagement for the first time              首次接受委托 AfeCK1mC@  
access to asset                                         对资产的接触 J^R=dT!  
according to                                     根据,依据,依照 n Ox4<Wk&  
account balance                                账户余额 \`V;z~@iA  
account for                                       对……进行会计处理,核算;解释 H]4Hj  
accounting                                        会计,会计学 RrU BpqA  
accounting advisory serve                        会计咨询服务 HbP!KVHyk1  
accounting firm                                 会计师事务所 JSh.]j<bJL  
accounting information                      会计信息,会计资料 T91moRv  
accounting period                             会计期间 3(C\.oRc  
accounting policies                                   会计政策 W>-Et7&2  
accounting professional bodies                 会计职业组织,会计职业团体 ,h"-  
accounting records                                   会计记录 F}Vr:~  
accounting responsibility                           会计责任 "ju6XdZ o  
accounting service                             会计服务 4_Dp+^JF  
accounting standards                                会计准则 [Nn`l,  
Accounting Standards for Business Enterprises       企业会计准则 X7k.zlH7T  
accounting system                             会计系统 aQ :5d3m0  
accounting treatment                                会计处理 pTIf@n6I  
accuracy                                    准确性,精确性 .bB dQpF-  
additional audit procedures                      追加审计程序 \%UkSO\nO3  
addressee                                         收件人,收信人 PkI:*\R  
Administration of State-owned Assets  (the~)     国有资产管理局 MSf;ZB  
administrative laws and regulations                 行政法规 8@so"d2e  
adverse impact                                 不利影响,负面影响 9tF9T\jW  
adverse opinion                                反对意见 jKt7M>P  
advisory group                                  咨询组,顾问组 RKPO#qju\F  
agency fee                                        代理费,代理费用 >EY3/Go>  
aggregate                                          总计,合计为…… II6CHjW`;  
alternation of document and record                 变造文件和记录 A}eOFu`  
alternative audit procedures                      替代审计程序,备选审计程序 RX/hz|   
amend                                              修改,修订 I? ,>DHUX  
amortisation                                      摊销 lNSLs"x^  
analytical capacity                             分析能力 p K0"%eA  
analytical procedures                               分析性程序 ZP{*.]Qu  
annual financial statements                        年度会计报表,年度财务报表 vVOh3{e|  
appendix                                          附录,附表 {<<U^<6}  
applicable                                         适用的 Xh56T^,2  
applicable laws and regulations                 适用的法规 B}^w_C2  
application systems                                  应用系统 |\pbir  
apply consistently                              一贯地执行,一贯地实施 dAuJXGo  
appropriate                                       适当的,合适的; G^ :C+/)  
征用,挪用 HTG%t/S  
appropriate authorization                          适当的授权 FSND>\>  
appropriateness of audit evidence                    审计证据的适当性 EFz&N\2  
approval                                    批准,核准 ]\|VpIg  
assertion                                    (会计报表上的)认定;确认 ~@}Bi@*  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 yqPdl1{Qr=  
asset                                                 资产,财产 ]q4rlT.i  
asset restructuring                             资产重组 {.XEL  
assignment of duties                                 职责的划分 $< JaLS  
assistant                                     助理,助理人员 WlU0:(d  
associated company                                 联属公司,联营公司 { ;2PL^i  
association                                        联合,结合;协会,社团 _bNzXF  
assumption                                       假设,假定 q@{B t{$x  
at a given date                                         在某一特定时日 %^jMj2  
attestation                                         鉴证,公证 LGn:c;  
attestation service                             鉴证服务 5aCgjA11  
audit adjustment                                审计调整 |:gf lseE  
audit areas                                        审计领域 jnn}V~L  
audit conclusion                                审计结论 zolt$p  
audit effectiveness                             审计效果 hv?9*tLh0  
audit efficiency                                  审计效率 +~p88;  
audit engagement letter                      审计业务约定书 ,y#Kv|R  
audit evidence                                          审计证据 +L;e^#>d  
audit fee                                    审计费 yU*8|FQbP  
audit files                                          审计档案 tS6qWtE  
audit findings                                     审计中发现的事项 g%=z_  
audit implementation stage                        审计实施阶段 Tc? $>'  
audit mark                                        审计标识 Vh4X%b$TV  
audit materiality                                 审计重要性 -Ps!LI{@  
audit method                                     审计方法 JJN.ugT}1  
audit objective                                         审计目标,审计目的 a!v1M2>  
audit of financial statements                      会计报表审计,财务报表审计 9w7n1k.  
audit opinion                                     审计意见 koug[5T5  
audit period                                      被审计期间,被审计年度 EFM5,gB.m  
audit plan                                          审计计划 ;{N!Eb`S  
audit planning                                    编制审计计划,制定审计计划,审计计划 8)_XJ"9)G  
audit planning stage                                  审计计划阶段 Jcd-  
audit procedure                                审计程序 \XZ/v*d0  
audit programme                               审计程序表,具体审计计划 Yo6*C  
audit report                                       审计报告 GBPo8L"9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D9H?:pmv?  
audit report with a qualified opinion                 有保留意见的审计报告 &OH={Au  
audit report with an adverse opinion                否定意见的审计报告 v bZ}Z3f_  
audit report with dual dates                      双重日期审计报告 X aMJDa|M  
audit reporting stage                                 审计报告阶段 ,? ^ p(w  
audit responsibility                                   审计责任 _uy44; zq  
audit results                                      审计结果 \"P%`  C  
audit risk                                          审计风险 0Qf,@^zL*  
audit sampling                                          审计抽样 3[Qxd{8r  
audit sampling techniques                         审计抽样方法,审计抽样技术 zBzZxK>$  
audit strategies                                  审计策略 yb\_zE\  
audit summary                                         审计总结,审计小结 z7fp#>uw  
audit team                                         审计小组 N 5lDS  
audit test                                    审计测试 *nkoPVpC  
audit trail                                          审计轨迹 4O^xY 6m  
audit work                                        审计工作 KW pVw!  
audit working paper                                 审计工作底稿 Q+{xZ'o"Z  
audited financial statement                        审计会计报表,已审计财务报表 D2Kp|F;  
Auditing Guidelines (the~)                      审计规范指南 Z 2V.3  
auditing standards                             审计准则 LTQ"8  
audit-oriented working paper                          (审计)业务类工作底稿 <L8'!q}  
authorisation                                     授权 UGV+/zxIM  
authorisation of transaction                       交易的授权 8V`WO6*  
availability                                         可获得性 W}@c|d $`  
B #A JDWelD  
balance                                      余额;差额;平衡 Kqb#_hm  
balance sheet                                    资产负债表 f<d`B]$(  
bank                                                 银行 2DrP"iGq5  
bank account                                    银行账户,银行户头 p>v$FiV2N  
bank statement                                 银行对账单 $9_xGfx}  
barter transaction                              易货交易,以物换物交易 6]WAUK%h  
basis of audit                                    审计依据 Q{>+ft U  
basis of preparation                                (会计报表的)编制基础 KQ!8ks]  
book of account                               账目,账簿 yg<R=$n,Q  
borrowing                                         借款,贷款,借债 |4;Fd9q^m  
branch                                              分支,分支机构,分店 /[ 5gX^A  
brought forward                                (账户余额等的)承上年,承上期,承上页 61C7.EZZ;  
budget                                              预算 l[0RgO* S  
building                                      建筑物;大楼 H)kwQRfu  
business conditions                                  业务情况,经营情况 BLQ6A<  
business licence                               (企业等的)营业执照 X9W@&zQ  
business relation                                业务关系 :+^lJ&{U  
Q4#m\KK;i9  
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只看该作者 1楼 发表于: 2012-04-24
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