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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 "S(yZ6r"  
   #%8 w  
审计词汇英汉对照 C\A49q  
   {xToz]YA  
A 5 VKcV&D  
sUbF Rq  
s/h7G }Mu  
ability to continue as a going concern               持续经营能力 A9;0y jae  
acceptability                                     可接受性,可接受程度 u7#z^r  
acceptable level of detection risk                     检查风险的可接受水平 r )8z#W>s  
acceptance of engagement                       接受委托 r0{]5JZt/  
accepting the engagement for the first time              首次接受委托 "H?QqrKx  
access to asset                                         对资产的接触 (u9Zk~)F  
according to                                     根据,依据,依照 a_{6Qdl  
account balance                                账户余额 :,^>d3k  
account for                                       对……进行会计处理,核算;解释 N~| t!G*9  
accounting                                        会计,会计学 \8>oJR 6  
accounting advisory serve                        会计咨询服务 ;UpJ=?W  
accounting firm                                 会计师事务所 HY*\ k#  
accounting information                      会计信息,会计资料 <xqba4O  
accounting period                             会计期间 5(#-)rlGj  
accounting policies                                   会计政策 VaJfD1zd1  
accounting professional bodies                 会计职业组织,会计职业团体 uy9!qk  
accounting records                                   会计记录 ,E9d\+j  
accounting responsibility                           会计责任 8&."uEOOU  
accounting service                             会计服务 + Kk@Q  
accounting standards                                会计准则 ?ZX!7^7  
Accounting Standards for Business Enterprises       企业会计准则 !DcX 8~~@  
accounting system                             会计系统 ^mfjn-=3  
accounting treatment                                会计处理 3\+N`!  
accuracy                                    准确性,精确性 H TR1)b  
additional audit procedures                      追加审计程序 7=3O^=Q ^Q  
addressee                                         收件人,收信人 .Q[yD<)Ubs  
Administration of State-owned Assets  (the~)     国有资产管理局 R&Ci/  
administrative laws and regulations                 行政法规 LwQH6 !;[  
adverse impact                                 不利影响,负面影响 x5F@ad 9  
adverse opinion                                反对意见 jyQVSQ s  
advisory group                                  咨询组,顾问组 m8AAp1=  
agency fee                                        代理费,代理费用 4U{m7[  
aggregate                                          总计,合计为…… K'Spbn!nC  
alternation of document and record                 变造文件和记录 }N]!0Ka  
alternative audit procedures                      替代审计程序,备选审计程序 w+=Q6]FxJ  
amend                                              修改,修订 $ S~%KsC  
amortisation                                      摊销 pBU]=[M0  
analytical capacity                             分析能力 tT-=hDw  
analytical procedures                               分析性程序 enumK\  
annual financial statements                        年度会计报表,年度财务报表 VYigxhP7  
appendix                                          附录,附表 iC*U$+JG  
applicable                                         适用的 On% ,l  
applicable laws and regulations                 适用的法规 8Zw]f-5x\  
application systems                                  应用系统 _z]v<,=3M  
apply consistently                              一贯地执行,一贯地实施 u>o<tw%Y  
appropriate                                       适当的,合适的; n1 v,#GE  
征用,挪用 afUTAP@  
appropriate authorization                          适当的授权 choL %g}  
appropriateness of audit evidence                    审计证据的适当性 ]3+``vL  
approval                                    批准,核准 !g2a|g   
assertion                                    (会计报表上的)认定;确认 2GUupnQkD  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Ux_<d?p  
asset                                                 资产,财产  v$3_o :  
asset restructuring                             资产重组 +* D4(  
assignment of duties                                 职责的划分 sg$4G:l  
assistant                                     助理,助理人员 @yKZRwg  
associated company                                 联属公司,联营公司 ~p.%.b;~t  
association                                        联合,结合;协会,社团 lsFfb'>  
assumption                                       假设,假定 vgo{]:Aj{  
at a given date                                         在某一特定时日 q^]tyU!w  
attestation                                         鉴证,公证 ,CKvTxz0  
attestation service                             鉴证服务 D'n7&Y  
audit adjustment                                审计调整 kwF]TO S  
audit areas                                        审计领域 :~33U)?{T  
audit conclusion                                审计结论 <r;o6>+  
audit effectiveness                             审计效果 ttj2b$M,  
audit efficiency                                  审计效率 4#h ?Wga  
audit engagement letter                      审计业务约定书 QkE,T0,/?h  
audit evidence                                          审计证据  n ,1tD  
audit fee                                    审计费 S.hC$0vrj  
audit files                                          审计档案 UE;Bb*<   
audit findings                                     审计中发现的事项 1|/ '"9v  
audit implementation stage                        审计实施阶段 L=m:/qQL  
audit mark                                        审计标识 0[9I0YBJ  
audit materiality                                 审计重要性 /{R3@,D[]  
audit method                                     审计方法 oZ-FF'  
audit objective                                         审计目标,审计目的 A$<>JVv  
audit of financial statements                      会计报表审计,财务报表审计 i6PE6> 1/  
audit opinion                                     审计意见 G4m4k  
audit period                                      被审计期间,被审计年度 HEpM4 xe$  
audit plan                                          审计计划 H pFb{  
audit planning                                    编制审计计划,制定审计计划,审计计划 Y%h}U<y  
audit planning stage                                  审计计划阶段 6ZOAmH fs  
audit procedure                                审计程序 f?0D%pxc}&  
audit programme                               审计程序表,具体审计计划 ,ey0:.!;  
audit report                                       审计报告 ~<eVl l=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bP03G =`6w  
audit report with a qualified opinion                 有保留意见的审计报告 Y-]YDXrPQ  
audit report with an adverse opinion                否定意见的审计报告 sX5sL  
audit report with dual dates                      双重日期审计报告 zp#:EZ  
audit reporting stage                                 审计报告阶段 pU hc3L  
audit responsibility                                   审计责任 H!. ZH(asY  
audit results                                      审计结果 r w\D>} \  
audit risk                                          审计风险 0d`5Gy_D%  
audit sampling                                          审计抽样 +;6)  
audit sampling techniques                         审计抽样方法,审计抽样技术 QPV@'.2m  
audit strategies                                  审计策略 KGQC't  
audit summary                                         审计总结,审计小结 G h=<0WaF=  
audit team                                         审计小组 3G.r-  
audit test                                    审计测试 f@x_#ov  
audit trail                                          审计轨迹 O% VA)<  
audit work                                        审计工作 0T0/fg(o  
audit working paper                                 审计工作底稿 y7La_FPrl  
audited financial statement                        审计会计报表,已审计财务报表 V&R$8tpz  
Auditing Guidelines (the~)                      审计规范指南 ctK65h{Eo  
auditing standards                             审计准则 *`1bc'umM;  
audit-oriented working paper                          (审计)业务类工作底稿 Gql`>~   
authorisation                                     授权 zHqhl}  
authorisation of transaction                       交易的授权 e2bLkb3c  
availability                                         可获得性 j[H0SBKC  
B 117c,yM0  
balance                                      余额;差额;平衡 &D)2KD"N  
balance sheet                                    资产负债表 ?$16 A+  
bank                                                 银行 itHM7d  
bank account                                    银行账户,银行户头 Q ]0r:i= .  
bank statement                                 银行对账单 shNE~TA  
barter transaction                              易货交易,以物换物交易 IhwN],-V  
basis of audit                                    审计依据 W\NG>t  
basis of preparation                                (会计报表的)编制基础 tO`?{?W7  
book of account                               账目,账簿 zU b8NOi  
borrowing                                         借款,贷款,借债 j9>TTgy@  
branch                                              分支,分支机构,分店 ;le0QA Pf  
brought forward                                (账户余额等的)承上年,承上期,承上页 /:KQAM0  
budget                                              预算 tJz^DXqAc  
building                                      建筑物;大楼 L:i+}F;M)s  
business conditions                                  业务情况,经营情况 N;g$)zCV1  
business licence                               (企业等的)营业执照 |e+aZ%g  
business relation                                业务关系 I5Q~T5Ar  
)\"I*Jwir  
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只看该作者 1楼 发表于: 2012-04-24
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