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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 dgW/ 5g  
   Df0m  
审计词汇英汉对照 { u1\M  
   $<d3g :  
A  S/Gy:GIf  
zwdi$rM5  
wsAijHjJI!  
ability to continue as a going concern               持续经营能力 Kr74|W=  
acceptability                                     可接受性,可接受程度 v:u=.by99  
acceptable level of detection risk                     检查风险的可接受水平 [-w+ACV~  
acceptance of engagement                       接受委托 Fr]B]Hj  
accepting the engagement for the first time              首次接受委托 RhI>Ak;-  
access to asset                                         对资产的接触 zzZ K S  
according to                                     根据,依据,依照 kcZz WG|n  
account balance                                账户余额 z>O=. Ku6  
account for                                       对……进行会计处理,核算;解释 c8M'/{4rH  
accounting                                        会计,会计学 sU;aA0kz  
accounting advisory serve                        会计咨询服务 EALgBv>#ZL  
accounting firm                                 会计师事务所 l5l#LsaQb  
accounting information                      会计信息,会计资料 a'YK1QX  
accounting period                             会计期间 _A=Pr _kN  
accounting policies                                   会计政策  bj U]]  
accounting professional bodies                 会计职业组织,会计职业团体 ( 2i{8  
accounting records                                   会计记录 |gM@}!DL  
accounting responsibility                           会计责任 THz=_L6  
accounting service                             会计服务 gBJM|"_A?  
accounting standards                                会计准则 'v_VyK*w  
Accounting Standards for Business Enterprises       企业会计准则 [TX5O\g![  
accounting system                             会计系统 h0Ilxa   
accounting treatment                                会计处理 ^26}8vt  
accuracy                                    准确性,精确性 b[ .pD3  
additional audit procedures                      追加审计程序 .?;"iv+  
addressee                                         收件人,收信人 {%XDr,myd  
Administration of State-owned Assets  (the~)     国有资产管理局 KmaMS(A(3  
administrative laws and regulations                 行政法规 QHbjZJ N  
adverse impact                                 不利影响,负面影响 d(;Qe}ok>  
adverse opinion                                反对意见 o :_'R5  
advisory group                                  咨询组,顾问组 ys Td'J  
agency fee                                        代理费,代理费用 -%>.Z1uj  
aggregate                                          总计,合计为…… <h mRr  
alternation of document and record                 变造文件和记录 c_)lTI4  
alternative audit procedures                      替代审计程序,备选审计程序 uz[5h0c  
amend                                              修改,修订 ljw>[wNv  
amortisation                                      摊销 W5zlU2  
analytical capacity                             分析能力 E~'QC  
analytical procedures                               分析性程序 -aF\ u[b  
annual financial statements                        年度会计报表,年度财务报表 `T~~yM)q  
appendix                                          附录,附表 ewp&QH4  
applicable                                         适用的 +G lb  
applicable laws and regulations                 适用的法规 I9E]zoj8  
application systems                                  应用系统 0v'FE35~s  
apply consistently                              一贯地执行,一贯地实施 V] 0~BV  
appropriate                                       适当的,合适的; 9zD^4j7  
征用,挪用 GHR,KB7 xM  
appropriate authorization                          适当的授权 9{XC9 \~  
appropriateness of audit evidence                    审计证据的适当性 K*fh`Kz  
approval                                    批准,核准 -KFozwr5/  
assertion                                    (会计报表上的)认定;确认 Q:sw*7"F  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 o+ 0"@B  
asset                                                 资产,财产 Z{spo=  
asset restructuring                             资产重组 !%Qm{R  
assignment of duties                                 职责的划分 #ybtjsu'"U  
assistant                                     助理,助理人员 j3)fmlA  
associated company                                 联属公司,联营公司 <-K'9ut,  
association                                        联合,结合;协会,社团 o2r)K AA  
assumption                                       假设,假定 MPF;P&6  
at a given date                                         在某一特定时日 Qlgii_?#@  
attestation                                         鉴证,公证 3v7*@(y  
attestation service                             鉴证服务 Cz]NSG5  
audit adjustment                                审计调整 Hv.n O-c  
audit areas                                        审计领域 t&L+]I'P3  
audit conclusion                                审计结论 9#ZR0t.cY  
audit effectiveness                             审计效果 PcQqdU^!  
audit efficiency                                  审计效率 C6cEt5  
audit engagement letter                      审计业务约定书 %W:]OPURK  
audit evidence                                          审计证据 1*u i|fuK  
audit fee                                    审计费 tv8}O([  
audit files                                          审计档案 #JIh-h@  
audit findings                                     审计中发现的事项 B0#JX MX9  
audit implementation stage                        审计实施阶段 l~i&r?,]^  
audit mark                                        审计标识 1.y|bB+kB  
audit materiality                                 审计重要性 =&xN dc  
audit method                                     审计方法 J'no{3Kt z  
audit objective                                         审计目标,审计目的 GI$7uR}  
audit of financial statements                      会计报表审计,财务报表审计 ^i!6q9<{e  
audit opinion                                     审计意见 tNbZ{=I>  
audit period                                      被审计期间,被审计年度 n#lZRwhq  
audit plan                                          审计计划 1Xj>kE:  
audit planning                                    编制审计计划,制定审计计划,审计计划 Uel^rfE`  
audit planning stage                                  审计计划阶段 fkmN?CU{1%  
audit procedure                                审计程序 YqSkz|o}m  
audit programme                               审计程序表,具体审计计划 M h5>@-fEE  
audit report                                       审计报告 '#p2v'A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,2?Sua/LD  
audit report with a qualified opinion                 有保留意见的审计报告 ^CWxYDG*  
audit report with an adverse opinion                否定意见的审计报告 B+8B<xZ  
audit report with dual dates                      双重日期审计报告 S eTn]  
audit reporting stage                                 审计报告阶段 p a)2TL/@  
audit responsibility                                   审计责任 z c7P2@  
audit results                                      审计结果 B6gn(w3  
audit risk                                          审计风险 p& |:,|jo5  
audit sampling                                          审计抽样 HE0@`(mCpa  
audit sampling techniques                         审计抽样方法,审计抽样技术 _BP!{~&;  
audit strategies                                  审计策略 B8sc;Z.  
audit summary                                         审计总结,审计小结 9C2 DW,?  
audit team                                         审计小组 1 /dy@'  
audit test                                    审计测试 bw& U[|A0%  
audit trail                                          审计轨迹 _Nmc1azS  
audit work                                        审计工作 @+P7BE}  
audit working paper                                 审计工作底稿 3}lT"K  
audited financial statement                        审计会计报表,已审计财务报表 q"O4}4`  
Auditing Guidelines (the~)                      审计规范指南 qkk!1W  
auditing standards                             审计准则 krI@N}OU  
audit-oriented working paper                          (审计)业务类工作底稿 Oj~4uT&"  
authorisation                                     授权 AV%t<fDG#  
authorisation of transaction                       交易的授权 mM6X0aM  
availability                                         可获得性 0v/}W(  
B 9yt)9f  
balance                                      余额;差额;平衡 ./# F,^F2  
balance sheet                                    资产负债表 /3mt=1/~{B  
bank                                                 银行 ] 3UlF'{  
bank account                                    银行账户,银行户头 1Ff Sqd  
bank statement                                 银行对账单 WQ>y;fi5/{  
barter transaction                              易货交易,以物换物交易 0V_dg |.  
basis of audit                                    审计依据 {i09e1  
basis of preparation                                (会计报表的)编制基础 &W@#p G  
book of account                               账目,账簿 OPtFz6   
borrowing                                         借款,贷款,借债 y (w&6:  
branch                                              分支,分支机构,分店 ap y#8 ]  
brought forward                                (账户余额等的)承上年,承上期,承上页 `C+>PCO  
budget                                              预算 Q eZg l!  
building                                      建筑物;大楼 z + NwGVk3  
business conditions                                  业务情况,经营情况 b|'{f?  
business licence                               (企业等的)营业执照 9yrSCDu00  
business relation                                业务关系 T}55ZpS C&  
M8p6f)l3  
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只看该作者 1楼 发表于: 2012-04-24
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