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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 + >gbZ-S  
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审计词汇英汉对照 %i -X@.P  
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ability to continue as a going concern               持续经营能力 ^HlLj#  
acceptability                                     可接受性,可接受程度 OV("mNh  
acceptable level of detection risk                     检查风险的可接受水平 [q+e]kD  
acceptance of engagement                       接受委托 y(3c{y@~X  
accepting the engagement for the first time              首次接受委托 Lr}b,  
access to asset                                         对资产的接触 x1V2|~;p|  
according to                                     根据,依据,依照 t-7[Mk9@  
account balance                                账户余额 {q tc \O  
account for                                       对……进行会计处理,核算;解释 >6l;/J  
accounting                                        会计,会计学 P`3s\8[Q  
accounting advisory serve                        会计咨询服务 [[0bhmG)  
accounting firm                                 会计师事务所 k4F"UG-`  
accounting information                      会计信息,会计资料 Ce5w0&VlS  
accounting period                             会计期间 /q"d`!h)w  
accounting policies                                   会计政策 ,D@ ;i  
accounting professional bodies                 会计职业组织,会计职业团体 ZkB6bji  
accounting records                                   会计记录 &Ky u@Tt  
accounting responsibility                           会计责任 yw* mA1v  
accounting service                             会计服务 >4|c7z4  
accounting standards                                会计准则 !(]dz~sM  
Accounting Standards for Business Enterprises       企业会计准则 i+X2M-[Ls  
accounting system                             会计系统 &J^4Y!gt  
accounting treatment                                会计处理 U.hERe ~X  
accuracy                                    准确性,精确性 Vy% :\p+  
additional audit procedures                      追加审计程序 o!=l B fI  
addressee                                         收件人,收信人 7moElh v  
Administration of State-owned Assets  (the~)     国有资产管理局 oWx_O-_._  
administrative laws and regulations                 行政法规 WE.$at{*h  
adverse impact                                 不利影响,负面影响 % L >#  
adverse opinion                                反对意见 eN]>l  
advisory group                                  咨询组,顾问组 (,Ja  
agency fee                                        代理费,代理费用 };"+ O  
aggregate                                          总计,合计为…… ,jbGM&.C  
alternation of document and record                 变造文件和记录 Zc%foK{  
alternative audit procedures                      替代审计程序,备选审计程序 ,5\2C{  
amend                                              修改,修订 'ybth  
amortisation                                      摊销 &>W  (l.  
analytical capacity                             分析能力 i[2bmd!H  
analytical procedures                               分析性程序 k'@7ZH  
annual financial statements                        年度会计报表,年度财务报表 $h 08Z  
appendix                                          附录,附表 (aJP: ^  
applicable                                         适用的 rQcRjh+E H  
applicable laws and regulations                 适用的法规 _)zmIB(}m  
application systems                                  应用系统 hg?j)jl|  
apply consistently                              一贯地执行,一贯地实施 9|N" @0<B  
appropriate                                       适当的,合适的; *^@#X-NG  
征用,挪用 =&q-[JW  
appropriate authorization                          适当的授权 e8AjO$49  
appropriateness of audit evidence                    审计证据的适当性 U/X|i /  
approval                                    批准,核准 $(@o$%d  
assertion                                    (会计报表上的)认定;确认 QE 45!Z g  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 c Pq Dsl3  
asset                                                 资产,财产 \LdmGv@ &  
asset restructuring                             资产重组 Sa;<B :|  
assignment of duties                                 职责的划分 >bfYy =/  
assistant                                     助理,助理人员 ([,vX"4  
associated company                                 联属公司,联营公司 M&qh]v gC  
association                                        联合,结合;协会,社团 Ew %{ i(d  
assumption                                       假设,假定 EjR_-8@FK  
at a given date                                         在某一特定时日 AV:Xg4UJv  
attestation                                         鉴证,公证 )-+\M_JK5  
attestation service                             鉴证服务 rU=b?D)n!w  
audit adjustment                                审计调整 Mw"xm9(Q  
audit areas                                        审计领域 ]#Vo}CVP  
audit conclusion                                审计结论 aO.\Qe+j  
audit effectiveness                             审计效果 AT B\^;n.  
audit efficiency                                  审计效率 ,4^9cFVo  
audit engagement letter                      审计业务约定书 PIZ C;K4|  
audit evidence                                          审计证据 E`Jp(gK9F  
audit fee                                    审计费 < /;Q8;0  
audit files                                          审计档案 +}_Pf{MW  
audit findings                                     审计中发现的事项 qwq/Xcv  
audit implementation stage                        审计实施阶段 $ Wit17j  
audit mark                                        审计标识 :+~KPn>w5  
audit materiality                                 审计重要性  Y{B9`Z  
audit method                                     审计方法 B{7Kzwh;  
audit objective                                         审计目标,审计目的 -VS9`7k  
audit of financial statements                      会计报表审计,财务报表审计 dB@Wn!Y  
audit opinion                                     审计意见 Qq#Ff\|4u(  
audit period                                      被审计期间,被审计年度 }3v'Cp0L  
audit plan                                          审计计划 -DTB6}kw  
audit planning                                    编制审计计划,制定审计计划,审计计划 XR*Q|4  
audit planning stage                                  审计计划阶段 +kjzn]} f  
audit procedure                                审计程序 H>60D|v[  
audit programme                               审计程序表,具体审计计划 ;mDM5.iF  
audit report                                       审计报告 Y,k(#=wg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q)09]hP[Xj  
audit report with a qualified opinion                 有保留意见的审计报告 $.H:8^W  
audit report with an adverse opinion                否定意见的审计报告 weNzYMf%  
audit report with dual dates                      双重日期审计报告 duX0Mc. 0P  
audit reporting stage                                 审计报告阶段 F-_%>KJS  
audit responsibility                                   审计责任 yiiyqL*E  
audit results                                      审计结果 sK+ (v  
audit risk                                          审计风险 ^vJ"-{  
audit sampling                                          审计抽样 uxWFM $  
audit sampling techniques                         审计抽样方法,审计抽样技术 q5Fs)B  
audit strategies                                  审计策略 Lj}>Xy(7<  
audit summary                                         审计总结,审计小结 z0#-)AeS  
audit team                                         审计小组 Lp_$?MCD.  
audit test                                    审计测试 Aj [?aL  
audit trail                                          审计轨迹 !X^Hi=aV  
audit work                                        审计工作 \[:PykS  
audit working paper                                 审计工作底稿  s[3 e =N  
audited financial statement                        审计会计报表,已审计财务报表 <3d;1o   
Auditing Guidelines (the~)                      审计规范指南 vt//)*(.$  
auditing standards                             审计准则 Y[2Wt%2\6  
audit-oriented working paper                          (审计)业务类工作底稿 )h#]iGVN}  
authorisation                                     授权 LH4>@YPGE#  
authorisation of transaction                       交易的授权 ))!Bg?t-  
availability                                         可获得性 g%ubvu2t]  
B n5|l|#c$N  
balance                                      余额;差额;平衡 A]7<'e l=  
balance sheet                                    资产负债表 O7%2v@j|8  
bank                                                 银行 -;^;2#](g  
bank account                                    银行账户,银行户头 OB(pIzSe  
bank statement                                 银行对账单 (ab{F5  
barter transaction                              易货交易,以物换物交易 #O "  
basis of audit                                    审计依据 BT] ua]T+  
basis of preparation                                (会计报表的)编制基础 F*M|<E=  
book of account                               账目,账簿 @}WNKS&m  
borrowing                                         借款,贷款,借债 MU'@2c  
branch                                              分支,分支机构,分店  {@gAv!  
brought forward                                (账户余额等的)承上年,承上期,承上页 (:5G#?6,  
budget                                              预算  ?>af'o:  
building                                      建筑物;大楼 Br}h/!NU/  
business conditions                                  业务情况,经营情况 |g%mP1O  
business licence                               (企业等的)营业执照 Zmf'{tT5  
business relation                                业务关系 &rp!%]+xAM  
ibJHU@l  
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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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