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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 vGCvJ*4!  
   -wsoJh  
审计词汇英汉对照 r|_@S[hZg  
   x5(6U>-Y  
A #n7F7X  
tEN8S]X  
`<Q[$z  
ability to continue as a going concern               持续经营能力 [n2+`A  
acceptability                                     可接受性,可接受程度 Ke;eI+P[  
acceptable level of detection risk                     检查风险的可接受水平 g kM Q=;Nn  
acceptance of engagement                       接受委托 &-$27  
accepting the engagement for the first time              首次接受委托 j|KjQ'9  
access to asset                                         对资产的接触 )ZW[$:wA  
according to                                     根据,依据,依照 n)Zu>  
account balance                                账户余额 68UfuC  
account for                                       对……进行会计处理,核算;解释 `0_,>Z  
accounting                                        会计,会计学 &RHZ7T  
accounting advisory serve                        会计咨询服务 Yyr qO^9m  
accounting firm                                 会计师事务所 ${h1(ec8  
accounting information                      会计信息,会计资料 }`$s"Iv@  
accounting period                             会计期间 ~m'8<B5+  
accounting policies                                   会计政策 T,oZaJ<  
accounting professional bodies                 会计职业组织,会计职业团体 'ln o#  
accounting records                                   会计记录 tb^/jzC  
accounting responsibility                           会计责任 !(F?Np Am  
accounting service                             会计服务 .iC!Ttr  
accounting standards                                会计准则 3#0y.. F  
Accounting Standards for Business Enterprises       企业会计准则 bZ>dr{%%e  
accounting system                             会计系统 O'Q,;s`uC  
accounting treatment                                会计处理 |ms.  
accuracy                                    准确性,精确性 iYf)FPET  
additional audit procedures                      追加审计程序 G=F_{z\}  
addressee                                         收件人,收信人 <])]1 r8  
Administration of State-owned Assets  (the~)     国有资产管理局 8RI'Fk{  
administrative laws and regulations                 行政法规 ;:,U]@  
adverse impact                                 不利影响,负面影响 0j!xv(1  
adverse opinion                                反对意见 Bp_8PjQ  
advisory group                                  咨询组,顾问组 ? *v*fs0  
agency fee                                        代理费,代理费用 1u8hnG  
aggregate                                          总计,合计为…… VRZqY7j}g  
alternation of document and record                 变造文件和记录 1=h5Z3/fj  
alternative audit procedures                      替代审计程序,备选审计程序 0v,fY2$c  
amend                                              修改,修订 o%,?v 9  
amortisation                                      摊销 wmA TV/  
analytical capacity                             分析能力 AtUtE#K  
analytical procedures                               分析性程序 5WA:gygB&  
annual financial statements                        年度会计报表,年度财务报表 k. NJ+  
appendix                                          附录,附表 @uz(h'~  
applicable                                         适用的 UcKVL zKs  
applicable laws and regulations                 适用的法规 4TTrHs  
application systems                                  应用系统 D4N(FZ0~  
apply consistently                              一贯地执行,一贯地实施 I)kc[/^j$  
appropriate                                       适当的,合适的; ck b(+*+l  
征用,挪用 2^=8~I!n&  
appropriate authorization                          适当的授权 &lg zNC9g%  
appropriateness of audit evidence                    审计证据的适当性 AmZW=n2^  
approval                                    批准,核准 `fOp>S^Q4  
assertion                                    (会计报表上的)认定;确认 '1rGsfp6In  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 $NCR V:J  
asset                                                 资产,财产 ilXKJJda  
asset restructuring                             资产重组 dC;&X g`  
assignment of duties                                 职责的划分 |@~_&g  
assistant                                     助理,助理人员 P+Gz'  
associated company                                 联属公司,联营公司 }Q*J!OH  
association                                        联合,结合;协会,社团 U)M&AYb  
assumption                                       假设,假定 nLOK1@,4  
at a given date                                         在某一特定时日 @u`W(Ow  
attestation                                         鉴证,公证 ~ MsHV%  
attestation service                             鉴证服务 g j iFpW4  
audit adjustment                                审计调整 ,zuS)?  
audit areas                                        审计领域 <d"nz:e  
audit conclusion                                审计结论  "UreV  
audit effectiveness                             审计效果 KLW>O_+   
audit efficiency                                  审计效率 xC9{hXg!  
audit engagement letter                      审计业务约定书 spTz}p^\O  
audit evidence                                          审计证据 XdmpfUR,13  
audit fee                                    审计费 E=CAWj\  
audit files                                          审计档案 lXF7)H&T  
audit findings                                     审计中发现的事项 -L4G)%L\  
audit implementation stage                        审计实施阶段 Caz5q|Oo  
audit mark                                        审计标识 a0+q^*\d\R  
audit materiality                                 审计重要性 ^eyVEN  
audit method                                     审计方法 }& W=  
audit objective                                         审计目标,审计目的 7_P33l8y  
audit of financial statements                      会计报表审计,财务报表审计 v%c/eAF  
audit opinion                                     审计意见 Zoc4@% n  
audit period                                      被审计期间,被审计年度 :nR80]  
audit plan                                          审计计划 *]; QPi~  
audit planning                                    编制审计计划,制定审计计划,审计计划 " dGN0i  
audit planning stage                                  审计计划阶段 '&hd ^9]Lo  
audit procedure                                审计程序 &ds+9A  
audit programme                               审计程序表,具体审计计划 H2H[DVKv  
audit report                                       审计报告 b !y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |5%T)  
audit report with a qualified opinion                 有保留意见的审计报告 Yi,`uJKh  
audit report with an adverse opinion                否定意见的审计报告 S~ Z<-@S  
audit report with dual dates                      双重日期审计报告 ^ >&#F[aT  
audit reporting stage                                 审计报告阶段 hJ]Oa7r  
audit responsibility                                   审计责任 `)5WA{z  
audit results                                      审计结果 _WvVF*Q"k  
audit risk                                          审计风险 S[2?,C<2=  
audit sampling                                          审计抽样 qjhk#\y  
audit sampling techniques                         审计抽样方法,审计抽样技术 :aBxyS*}G  
audit strategies                                  审计策略 kX+9U"` C  
audit summary                                         审计总结,审计小结 Sgv_YoD?-  
audit team                                         审计小组 vK@U K"m  
audit test                                    审计测试 *l 4[`7|  
audit trail                                          审计轨迹 =Gu&0f  
audit work                                        审计工作 Xp9I3nd|  
audit working paper                                 审计工作底稿 ?}v/)hjp=?  
audited financial statement                        审计会计报表,已审计财务报表 9Bw #VQ  
Auditing Guidelines (the~)                      审计规范指南 NN2mOJ:-  
auditing standards                             审计准则 UimofFmI%  
audit-oriented working paper                          (审计)业务类工作底稿 r180vbN$  
authorisation                                     授权 {|hg3R~A  
authorisation of transaction                       交易的授权 Axns  
availability                                         可获得性 eUZk|be  
B qPD(D{,f$  
balance                                      余额;差额;平衡 uV_%&P  
balance sheet                                    资产负债表 EnlAgL']|  
bank                                                 银行 Ex zB{ "  
bank account                                    银行账户,银行户头 .#bf9JOE  
bank statement                                 银行对账单 lq"X_M$  
barter transaction                              易货交易,以物换物交易 Ky"F L   
basis of audit                                    审计依据 =f y|Dm74  
basis of preparation                                (会计报表的)编制基础 * 30K}&T  
book of account                               账目,账簿 P{UV3ZA%  
borrowing                                         借款,贷款,借债 MTCfs~}m  
branch                                              分支,分支机构,分店 hHmm(~5gR  
brought forward                                (账户余额等的)承上年,承上期,承上页 tm5)x^7  
budget                                              预算 \u{4=-C.  
building                                      建筑物;大楼 G 3,v'D5  
business conditions                                  业务情况,经营情况 RC[Sa wA  
business licence                               (企业等的)营业执照 {icTfPR4E  
business relation                                业务关系 RG'76?z  
a-E}3a  
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只看该作者 1楼 发表于: 2012-04-24
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