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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 o3le[6C/8=  
   u>V~:q\X  
审计词汇英汉对照 NHhKEx0Gtu  
   o9Tsyjbj  
A z/pxZ B ~"  
Yr>7c1FZi  
hh-sm8  
ability to continue as a going concern               持续经营能力 hE +M|#o  
acceptability                                     可接受性,可接受程度 Q776cj^L  
acceptable level of detection risk                     检查风险的可接受水平 @680.+Kw  
acceptance of engagement                       接受委托 xBE}/F$ 45  
accepting the engagement for the first time              首次接受委托 (^~~&/U_U$  
access to asset                                         对资产的接触 !@FzP@  
according to                                     根据,依据,依照 sTxbh2  
account balance                                账户余额 RVr5^l;"  
account for                                       对……进行会计处理,核算;解释 f~f)6XU|  
accounting                                        会计,会计学  y` pgJO  
accounting advisory serve                        会计咨询服务 kU{a!ca4  
accounting firm                                 会计师事务所 }?9A:&  
accounting information                      会计信息,会计资料 i8=+ <d  
accounting period                             会计期间 3k:`7E.  
accounting policies                                   会计政策  ixB"6O  
accounting professional bodies                 会计职业组织,会计职业团体 5#dJg a/88  
accounting records                                   会计记录 z:A_  
accounting responsibility                           会计责任 UDlM?r:f  
accounting service                             会计服务 4?c0rC<  
accounting standards                                会计准则 P o\d!  
Accounting Standards for Business Enterprises       企业会计准则 0*KL*G n  
accounting system                             会计系统 kXO c)  
accounting treatment                                会计处理 ;/!o0:m^I  
accuracy                                    准确性,精确性 Dt'bbX'edw  
additional audit procedures                      追加审计程序 eo&G@zwN   
addressee                                         收件人,收信人 w$jSlgUHy)  
Administration of State-owned Assets  (the~)     国有资产管理局 BoHNni  
administrative laws and regulations                 行政法规 7H?lR~w  
adverse impact                                 不利影响,负面影响 z7&m,:M  
adverse opinion                                反对意见 9x#T j/5%  
advisory group                                  咨询组,顾问组 , Q)  
agency fee                                        代理费,代理费用 Axla@  
aggregate                                          总计,合计为…… JcC2Zn6  
alternation of document and record                 变造文件和记录 6U1_Wk?   
alternative audit procedures                      替代审计程序,备选审计程序 <9S5  
amend                                              修改,修订  H@ sM$8  
amortisation                                      摊销 ~e686L0j  
analytical capacity                             分析能力 n/% M9osF  
analytical procedures                               分析性程序 1 ;Uc -<  
annual financial statements                        年度会计报表,年度财务报表 tV2o9!N4  
appendix                                          附录,附表 !HF<fn  
applicable                                         适用的 %kuUQ%W1  
applicable laws and regulations                 适用的法规 ?2K~']\S  
application systems                                  应用系统 UW{C`^?=B  
apply consistently                              一贯地执行,一贯地实施 Tzfk_h3hE  
appropriate                                       适当的,合适的; ]<u%jTQREd  
征用,挪用 Wp^  A.  
appropriate authorization                          适当的授权 _:KeSskuO  
appropriateness of audit evidence                    审计证据的适当性 <'~6L#>,<  
approval                                    批准,核准 S>d7q  
assertion                                    (会计报表上的)认定;确认 )Dyyb1\)  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 5YXMnYt9  
asset                                                 资产,财产 Nh^q&[?  
asset restructuring                             资产重组 -`PLewvX  
assignment of duties                                 职责的划分 dA0 o{[o=  
assistant                                     助理,助理人员 dlwOmO'Bm)  
associated company                                 联属公司,联营公司 Eg1|Kg\&  
association                                        联合,结合;协会,社团 b:$q5  
assumption                                       假设,假定 r>t|.=!  
at a given date                                         在某一特定时日 D 75;Y;E  
attestation                                         鉴证,公证 VYQ]?XF3i  
attestation service                             鉴证服务 w=[ITQ|W%  
audit adjustment                                审计调整 |wyua@2  
audit areas                                        审计领域 ESuP ZB  
audit conclusion                                审计结论 C-/+n5J  
audit effectiveness                             审计效果 CUj$ <ay=  
audit efficiency                                  审计效率 GYV%RD#  
audit engagement letter                      审计业务约定书 ',I$`h  
audit evidence                                          审计证据 +; =XiB5R  
audit fee                                    审计费 J5}?<Dd:  
audit files                                          审计档案 pAyUQe;X#  
audit findings                                     审计中发现的事项 8L*#zaSAf  
audit implementation stage                        审计实施阶段 .~|[* q\  
audit mark                                        审计标识 /`7G7pQ+  
audit materiality                                 审计重要性 0"i QHi  
audit method                                     审计方法 :e\M~n+y  
audit objective                                         审计目标,审计目的 x)f<lZ^L&H  
audit of financial statements                      会计报表审计,财务报表审计 AH^'E  
audit opinion                                     审计意见 0,6! 6>BOT  
audit period                                      被审计期间,被审计年度 q'%!qa+  
audit plan                                          审计计划 U:8cz=#  
audit planning                                    编制审计计划,制定审计计划,审计计划 Iv?1XI=  
audit planning stage                                  审计计划阶段 {T3wOi  
audit procedure                                审计程序 1czU$!MV  
audit programme                               审计程序表,具体审计计划 '<AE%i,  
audit report                                       审计报告 ~$YasFEz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9 $zx<O  
audit report with a qualified opinion                 有保留意见的审计报告 H`7T;`Yb  
audit report with an adverse opinion                否定意见的审计报告 J$ &2GAi  
audit report with dual dates                      双重日期审计报告 VA%4ssy  
audit reporting stage                                 审计报告阶段 ,n$HTWa@0  
audit responsibility                                   审计责任 M+7jJ?n  
audit results                                      审计结果 Cm-dos  
audit risk                                          审计风险 $^W|@et{ ]  
audit sampling                                          审计抽样 #2%8@?_-M  
audit sampling techniques                         审计抽样方法,审计抽样技术 KD'}9{F,  
audit strategies                                  审计策略 tNxKpA |F  
audit summary                                         审计总结,审计小结 DOq"=R+  
audit team                                         审计小组 _ FN#Vq2  
audit test                                    审计测试 I3YSW  
audit trail                                          审计轨迹 - 90X^]  
audit work                                        审计工作 UhSaqq  
audit working paper                                 审计工作底稿 i$H9~tPs  
audited financial statement                        审计会计报表,已审计财务报表 `r0MQkk  
Auditing Guidelines (the~)                      审计规范指南 4cDe'9 LA  
auditing standards                             审计准则 BuS[(  
audit-oriented working paper                          (审计)业务类工作底稿 {-yw@Kq  
authorisation                                     授权 3*oZol/  
authorisation of transaction                       交易的授权 K pmq C$  
availability                                         可获得性 {Vf].l:kn  
B AdRK)L  
balance                                      余额;差额;平衡 'Kd-A:K2g  
balance sheet                                    资产负债表 u`u{\ xN9  
bank                                                 银行 7M$cIWe$  
bank account                                    银行账户,银行户头 PsN_c[+  
bank statement                                 银行对账单 gVs@T'  
barter transaction                              易货交易,以物换物交易 aQ0pYk~(  
basis of audit                                    审计依据 `=2p 6<#z  
basis of preparation                                (会计报表的)编制基础 !~Kg_*IT  
book of account                               账目,账簿 :%IB34e  
borrowing                                         借款,贷款,借债 =@MJEo`D  
branch                                              分支,分支机构,分店 v+'*.Iv:  
brought forward                                (账户余额等的)承上年,承上期,承上页 KuMH,rXF  
budget                                              预算 KR>o 2  
building                                      建筑物;大楼  Bm&6  
business conditions                                  业务情况,经营情况 &c y<"y  
business licence                               (企业等的)营业执照 @Z Dd(xB&  
business relation                                业务关系 BxesoB  
@E=77Jn[px  
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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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