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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  f,utA3[  
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审计词汇英汉对照 t)Q6A@$:  
   U#3Y3EdF<  
A k.b->U  
]+RBykr  
8. 9TWsZ  
ability to continue as a going concern               持续经营能力 wGfU@!m  
acceptability                                     可接受性,可接受程度 #Fx$x#Gc@y  
acceptable level of detection risk                     检查风险的可接受水平 8I o--Ew3  
acceptance of engagement                       接受委托 =?Y%w%2  
accepting the engagement for the first time              首次接受委托 =bt/2 nPV  
access to asset                                         对资产的接触 + k1|+z zS  
according to                                     根据,依据,依照 8sm8L\-  
account balance                                账户余额 #s LyU4QV  
account for                                       对……进行会计处理,核算;解释 RL =  
accounting                                        会计,会计学 @"[xX}xK;  
accounting advisory serve                        会计咨询服务 04eE\%?  
accounting firm                                 会计师事务所 qi!Nv$e  
accounting information                      会计信息,会计资料 {<XPE:1>Y  
accounting period                             会计期间 EC *rd  
accounting policies                                   会计政策 n_}=G RR  
accounting professional bodies                 会计职业组织,会计职业团体 Z]H`s{3  
accounting records                                   会计记录 ?2D1gjr  
accounting responsibility                           会计责任 pa1.+~)  
accounting service                             会计服务 I"/p^@IX  
accounting standards                                会计准则 yHS=8!  
Accounting Standards for Business Enterprises       企业会计准则 )%e`SGmp  
accounting system                             会计系统  iC]=S}  
accounting treatment                                会计处理 G,+-}~$_  
accuracy                                    准确性,精确性 pF~[  
additional audit procedures                      追加审计程序 [ d+f#\ut  
addressee                                         收件人,收信人 N5$IV z}  
Administration of State-owned Assets  (the~)     国有资产管理局 rdK=f<I]  
administrative laws and regulations                 行政法规 o&tETJ5Bhe  
adverse impact                                 不利影响,负面影响 b(<#n6a}\  
adverse opinion                                反对意见 yQ5F'.m9e  
advisory group                                  咨询组,顾问组 d51.Tbt#%7  
agency fee                                        代理费,代理费用 >l|ao&z>bm  
aggregate                                          总计,合计为…… kjW Y{7b!  
alternation of document and record                 变造文件和记录 `?Wy;5-  
alternative audit procedures                      替代审计程序,备选审计程序 {pEay|L_  
amend                                              修改,修订 eJWcrVpn  
amortisation                                      摊销 O>P792)  
analytical capacity                             分析能力 i"eUacBz/-  
analytical procedures                               分析性程序 +:@lde]/p  
annual financial statements                        年度会计报表,年度财务报表  obYXDj2  
appendix                                          附录,附表 >f7;45i  
applicable                                         适用的 #=~n>qn]  
applicable laws and regulations                 适用的法规 Oj6PmUK4  
application systems                                  应用系统 _M.7%k/U8  
apply consistently                              一贯地执行,一贯地实施 ')ZM# :G  
appropriate                                       适当的,合适的; +6cOL48"  
征用,挪用 >fCz,.L  
appropriate authorization                          适当的授权 y7)s0g>%H  
appropriateness of audit evidence                    审计证据的适当性 v[S>   
approval                                    批准,核准 FdT@}  
assertion                                    (会计报表上的)认定;确认 :u}FF"j  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 DI/yHs  
asset                                                 资产,财产 RweK<Flo'S  
asset restructuring                             资产重组 =u M2l  
assignment of duties                                 职责的划分 TL%2?'G  
assistant                                     助理,助理人员 ?!PpooYK  
associated company                                 联属公司,联营公司 ZHQa}C+  
association                                        联合,结合;协会,社团 g\%vkK&I  
assumption                                       假设,假定 Q>`|{m  
at a given date                                         在某一特定时日 )?@X{AN&  
attestation                                         鉴证,公证 & ,KxE(C  
attestation service                             鉴证服务 ``l7|b jJ  
audit adjustment                                审计调整 Yo`#G-]  
audit areas                                        审计领域 xx^7  
audit conclusion                                审计结论 J|vriI;  
audit effectiveness                             审计效果 zq(R!a6  
audit efficiency                                  审计效率 B]):$#{Rxl  
audit engagement letter                      审计业务约定书 rlQ4+~  
audit evidence                                          审计证据 pq<302uBQ  
audit fee                                    审计费 ~Q  q0  
audit files                                          审计档案 9?4EM^ -  
audit findings                                     审计中发现的事项 8KQD w:  
audit implementation stage                        审计实施阶段 5u(B]_r.  
audit mark                                        审计标识 DB1F _!9  
audit materiality                                 审计重要性 6rBXC <Z  
audit method                                     审计方法 _*(n2' 2B  
audit objective                                         审计目标,审计目的 ?`jh5Kw%y  
audit of financial statements                      会计报表审计,财务报表审计 5W UM"eBwL  
audit opinion                                     审计意见 Ne6]?\Z  
audit period                                      被审计期间,被审计年度 6g UcoDD  
audit plan                                          审计计划 ^ +e5 M1U=  
audit planning                                    编制审计计划,制定审计计划,审计计划 EX]LH({?+L  
audit planning stage                                  审计计划阶段 '"# W!p  
audit procedure                                审计程序 l!6^xMhYk  
audit programme                               审计程序表,具体审计计划 [N$#&4{Je  
audit report                                       审计报告 ]{mz %\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z?IwR  
audit report with a qualified opinion                 有保留意见的审计报告 HY (|31  
audit report with an adverse opinion                否定意见的审计报告 I-=H;6w7  
audit report with dual dates                      双重日期审计报告 a@>P?N~LA9  
audit reporting stage                                 审计报告阶段 Us5P?}  
audit responsibility                                   审计责任 ;cye 'E  
audit results                                      审计结果 8SJi~gV  
audit risk                                          审计风险 @Yv+L)  
audit sampling                                          审计抽样 +W{ELdup%q  
audit sampling techniques                         审计抽样方法,审计抽样技术 5Z2tTw'i  
audit strategies                                  审计策略 ?8{x/y:  
audit summary                                         审计总结,审计小结 ^xB=d S~  
audit team                                         审计小组 "JHd F&  
audit test                                    审计测试 WfnBWSA2 T  
audit trail                                          审计轨迹 Y|NL #F  
audit work                                        审计工作 H<hFA(M  
audit working paper                                 审计工作底稿 5]c'n  
audited financial statement                        审计会计报表,已审计财务报表 G)vq+L5%  
Auditing Guidelines (the~)                      审计规范指南 X>0$zE@0  
auditing standards                             审计准则 s]tBd !~  
audit-oriented working paper                          (审计)业务类工作底稿 JjD'2"z  
authorisation                                     授权 ;rD M%S@  
authorisation of transaction                       交易的授权 WyO7,Qr\   
availability                                         可获得性 #&L[?jEn  
B "`QI2{!l  
balance                                      余额;差额;平衡 #osP"~{  
balance sheet                                    资产负债表 , [V#o-Z  
bank                                                 银行 D^R=  
bank account                                    银行账户,银行户头 > 4c7r~\k  
bank statement                                 银行对账单 9e`.H0  
barter transaction                              易货交易,以物换物交易 ?9F_E+!  
basis of audit                                    审计依据 BqF%2{  
basis of preparation                                (会计报表的)编制基础 PNjZbOmzS  
book of account                               账目,账簿 ]Wn^m+  
borrowing                                         借款,贷款,借债 "s:eH"_s  
branch                                              分支,分支机构,分店 J\WUBt-M  
brought forward                                (账户余额等的)承上年,承上期,承上页 # p?7{"Ep  
budget                                              预算 S 5 4N  
building                                      建筑物;大楼 2}NWFM3C  
business conditions                                  业务情况,经营情况 (JgW")M`cY  
business licence                               (企业等的)营业执照 r)9&'m.:  
business relation                                业务关系 5 1,RbADB  
t[L_n m5-  
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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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