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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 JvK]EwR ;  
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审计词汇英汉对照 0Py*%}r1  
   bz}-[W+  
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>g m  
ability to continue as a going concern               持续经营能力 FA+"t^q  
acceptability                                     可接受性,可接受程度 _M+7)[xj=  
acceptable level of detection risk                     检查风险的可接受水平 txvo7?Y*4  
acceptance of engagement                       接受委托 hI 9q);g  
accepting the engagement for the first time              首次接受委托 )KEW`BC5T  
access to asset                                         对资产的接触 "8"aYD_  
according to                                     根据,依据,依照 80ox$U  
account balance                                账户余额 rzs-c ?  
account for                                       对……进行会计处理,核算;解释 &B ]1 VZUp  
accounting                                        会计,会计学 +w-J;GLSy  
accounting advisory serve                        会计咨询服务 \VA*3U^@  
accounting firm                                 会计师事务所 h-kmZ<p|^  
accounting information                      会计信息,会计资料 3=yfbO< -  
accounting period                             会计期间 w {"1V7|  
accounting policies                                   会计政策 (k8}9[3G  
accounting professional bodies                 会计职业组织,会计职业团体 px*1 3"  
accounting records                                   会计记录 }=}wLm#&1  
accounting responsibility                           会计责任 T];dFv-GT  
accounting service                             会计服务 j8nkNE]&   
accounting standards                                会计准则 BNj_f  
Accounting Standards for Business Enterprises       企业会计准则 NJ]3qH  
accounting system                             会计系统 Bhv$   
accounting treatment                                会计处理 $ nHD,h  
accuracy                                    准确性,精确性 v`{N0R  
additional audit procedures                      追加审计程序 8NiR3*1  
addressee                                         收件人,收信人 tbWf m5 $  
Administration of State-owned Assets  (the~)     国有资产管理局 I~ :gi@OVV  
administrative laws and regulations                 行政法规 v+I-*,R  
adverse impact                                 不利影响,负面影响 aZ+><1TD  
adverse opinion                                反对意见 Nke!!A}\|  
advisory group                                  咨询组,顾问组 o+B)  
agency fee                                        代理费,代理费用 bK.*v4RG  
aggregate                                          总计,合计为…… 8XG';K_  
alternation of document and record                 变造文件和记录 ?^M,Mt  
alternative audit procedures                      替代审计程序,备选审计程序 X6",Xr! {  
amend                                              修改,修订 n_3 R Q6  
amortisation                                      摊销 H]pI$t3~  
analytical capacity                             分析能力 ,2^4"gIl  
analytical procedures                               分析性程序 #f YB4.i~  
annual financial statements                        年度会计报表,年度财务报表 Fs].Fa  
appendix                                          附录,附表 AYgXqmH~+  
applicable                                         适用的 #c5jCy}n  
applicable laws and regulations                 适用的法规 Yj#tF}nPC  
application systems                                  应用系统 ;AE-=/<  
apply consistently                              一贯地执行,一贯地实施 8;V9 %h`P>  
appropriate                                       适当的,合适的; Z&Ciy n  
征用,挪用 pF4Z4?W  
appropriate authorization                          适当的授权 : n QlS  
appropriateness of audit evidence                    审计证据的适当性 *8WB($T}  
approval                                    批准,核准 u '7h(1@  
assertion                                    (会计报表上的)认定;确认 y TD4![  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 jx]P:]  
asset                                                 资产,财产 _$ivN!k  
asset restructuring                             资产重组 ;4[[T%&v  
assignment of duties                                 职责的划分 Vv45w#w;  
assistant                                     助理,助理人员 KWZhCS?[(  
associated company                                 联属公司,联营公司 ocFk#FW  
association                                        联合,结合;协会,社团 XTo7fbW*  
assumption                                       假设,假定 }Nsdk',}  
at a given date                                         在某一特定时日 QYboX~g~p  
attestation                                         鉴证,公证 b7Jxv7$e  
attestation service                             鉴证服务 Fq@o_bI  
audit adjustment                                审计调整 w y|^=#k  
audit areas                                        审计领域 w?8SQI,~X  
audit conclusion                                审计结论 l2qvYNMw  
audit effectiveness                             审计效果 D]]wJQU2  
audit efficiency                                  审计效率 @kqxN\DE  
audit engagement letter                      审计业务约定书 /\c'kMAW!  
audit evidence                                          审计证据 3o%vV*  
audit fee                                    审计费 {d'-1z"q  
audit files                                          审计档案 _r*\ BM8y  
audit findings                                     审计中发现的事项 u3C_Xz  
audit implementation stage                        审计实施阶段 /{\ /e"5  
audit mark                                        审计标识 ]7O<|8n!d  
audit materiality                                 审计重要性 `o JQA$UD  
audit method                                     审计方法 y %Q. (  
audit objective                                         审计目标,审计目的  ch8a  
audit of financial statements                      会计报表审计,财务报表审计 IHni1  
audit opinion                                     审计意见 G{3 |d/;Bt  
audit period                                      被审计期间,被审计年度 d_,5;M^k  
audit plan                                          审计计划 Zd6ik&S   
audit planning                                    编制审计计划,制定审计计划,审计计划 )1uiY f&k  
audit planning stage                                  审计计划阶段 7C|!Wno[;  
audit procedure                                审计程序 m$fEk,d  
audit programme                               审计程序表,具体审计计划 G}fB d  
audit report                                       审计报告 n^Ca?|} ,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YV<y-,Io  
audit report with a qualified opinion                 有保留意见的审计报告 Lwr's'ao.  
audit report with an adverse opinion                否定意见的审计报告 #$I@V4O;#  
audit report with dual dates                      双重日期审计报告 H OR8Jwf:  
audit reporting stage                                 审计报告阶段 }OpUG  
audit responsibility                                   审计责任 +?$J8Paf  
audit results                                      审计结果 mdWA5p(  
audit risk                                          审计风险 D%p*G5Bg3  
audit sampling                                          审计抽样 +;?mg(:  
audit sampling techniques                         审计抽样方法,审计抽样技术 kAQ(8xV  
audit strategies                                  审计策略 L"qJZU  
audit summary                                         审计总结,审计小结 1f`De`zXzr  
audit team                                         审计小组  Y~WdN<g  
audit test                                    审计测试 fQJ`&9m*BF  
audit trail                                          审计轨迹 \8`7E1d  
audit work                                        审计工作 7k( }U_v  
audit working paper                                 审计工作底稿 "' JnFM  
audited financial statement                        审计会计报表,已审计财务报表 D\acA?d`  
Auditing Guidelines (the~)                      审计规范指南 ABN4kM>%  
auditing standards                             审计准则 c ZYy+  
audit-oriented working paper                          (审计)业务类工作底稿 ; oyV8P$  
authorisation                                     授权 2R[v*i^S  
authorisation of transaction                       交易的授权 >}+{;d  
availability                                         可获得性 Q":_\inF  
B VJ~D.ec  
balance                                      余额;差额;平衡 2:*15RH3  
balance sheet                                    资产负债表 #\0m(v  
bank                                                 银行 x]{P.7IO'  
bank account                                    银行账户,银行户头 ppyy0E^M  
bank statement                                 银行对账单 rwRZGd *p  
barter transaction                              易货交易,以物换物交易 rH 3U;K!  
basis of audit                                    审计依据 [';o -c"!  
basis of preparation                                (会计报表的)编制基础 x>yqEdR=o  
book of account                               账目,账簿 5/=$p:E>  
borrowing                                         借款,贷款,借债 q)?%END  
branch                                              分支,分支机构,分店 A2|Bbqd  
brought forward                                (账户余额等的)承上年,承上期,承上页 @d WA1tM  
budget                                              预算 Uwc%'=@  
building                                      建筑物;大楼 OS(`H5D  
business conditions                                  业务情况,经营情况 }r: "X<`  
business licence                               (企业等的)营业执照 |+Y-i4t  
business relation                                业务关系 O[ma% E*0  
(a[BvJf  
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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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