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[专业英语]审计词汇英汉对照 [复制链接]

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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 @*rMMy 4  
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审计词汇英汉对照 A^}#  
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A `N[@lV\xp!  
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ability to continue as a going concern               持续经营能力 QP~["%}T  
acceptability                                     可接受性,可接受程度 *Y8 5ev q  
acceptable level of detection risk                     检查风险的可接受水平 n\; ;T1rM  
acceptance of engagement                       接受委托 q=^;lWs4  
accepting the engagement for the first time              首次接受委托 Zf>:h   
access to asset                                         对资产的接触 ] 6(%tU  
according to                                     根据,依据,依照 iq3)}hGo  
account balance                                账户余额 dQ;8,JzIw&  
account for                                       对……进行会计处理,核算;解释 r]6+&K  
accounting                                        会计,会计学 <e! TF @  
accounting advisory serve                        会计咨询服务 nql 1I<I  
accounting firm                                 会计师事务所 :PV3J0pB~  
accounting information                      会计信息,会计资料 iUz?mt;k  
accounting period                             会计期间 I3 6@x`f  
accounting policies                                   会计政策 5~pxu  
accounting professional bodies                 会计职业组织,会计职业团体 wYe;xk`>  
accounting records                                   会计记录 <IIz-6*V  
accounting responsibility                           会计责任 n-K/d I  
accounting service                             会计服务 4Kt0}W  
accounting standards                                会计准则 H6Zo|n  
Accounting Standards for Business Enterprises       企业会计准则 3` IR ^  
accounting system                             会计系统 CH `Kpt  
accounting treatment                                会计处理 WCY._H>|   
accuracy                                    准确性,精确性 ,fiV xnQ  
additional audit procedures                      追加审计程序 &@xm< A\S  
addressee                                         收件人,收信人 w3i74C& 0  
Administration of State-owned Assets  (the~)     国有资产管理局 <c5g-*V:  
administrative laws and regulations                 行政法规 u~,hT Y(%  
adverse impact                                 不利影响,负面影响 6  _V1s1F  
adverse opinion                                反对意见 pj7a l;  
advisory group                                  咨询组,顾问组 ("(wap~<nD  
agency fee                                        代理费,代理费用 cGs& Kn;h  
aggregate                                          总计,合计为…… k@9hth2Q  
alternation of document and record                 变造文件和记录 s5v}S'uO{  
alternative audit procedures                      替代审计程序,备选审计程序 x _kT Wq  
amend                                              修改,修订 VN09g&  
amortisation                                      摊销 qsEFf(9G  
analytical capacity                             分析能力 Dy5&-yk  
analytical procedures                               分析性程序 EPwU{*F  
annual financial statements                        年度会计报表,年度财务报表 ?*UWg[  
appendix                                          附录,附表 qOmL\'8  
applicable                                         适用的 .5>]DZn6  
applicable laws and regulations                 适用的法规 >KQ/ c  
application systems                                  应用系统 >;"%Db  
apply consistently                              一贯地执行,一贯地实施 R'1j  
appropriate                                       适当的,合适的; 4h?@D_{k  
征用,挪用 Zqf ovG  
appropriate authorization                          适当的授权 ltrti.&  
appropriateness of audit evidence                    审计证据的适当性 H`k YDp  
approval                                    批准,核准 ) iV^rLwL  
assertion                                    (会计报表上的)认定;确认 n4B uM R  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 pub?%  
asset                                                 资产,财产 5w~ 0Q  
asset restructuring                             资产重组 *'?V>q,  
assignment of duties                                 职责的划分 Z6M qcAJ3j  
assistant                                     助理,助理人员 s(Wys^[g  
associated company                                 联属公司,联营公司 %p7onwKq0  
association                                        联合,结合;协会,社团 *yHz#u'  
assumption                                       假设,假定 ?ecR9X k  
at a given date                                         在某一特定时日 3A0Qjj=  
attestation                                         鉴证,公证 B^] Gv7-  
attestation service                             鉴证服务 74NL)|M  
audit adjustment                                审计调整 [uJS. `b  
audit areas                                        审计领域 N/#x  
audit conclusion                                审计结论 KbciRRf!k  
audit effectiveness                             审计效果 6)ysiAH?  
audit efficiency                                  审计效率 4Q1R:Ra  
audit engagement letter                      审计业务约定书 Mcz;`h|EW  
audit evidence                                          审计证据 Jq"3xj   
audit fee                                    审计费 c M<08-:v  
audit files                                          审计档案 OrL4G `O  
audit findings                                     审计中发现的事项 sUQ Q/F6  
audit implementation stage                        审计实施阶段 J0f!+] ~G3  
audit mark                                        审计标识 f`rI]v|@  
audit materiality                                 审计重要性 Kv:.bHN}  
audit method                                     审计方法 6~>h;wC  
audit objective                                         审计目标,审计目的 B@z ng2[  
audit of financial statements                      会计报表审计,财务报表审计 4\ElMb[]  
audit opinion                                     审计意见 _V8;d v8  
audit period                                      被审计期间,被审计年度 \R-'<kN.*  
audit plan                                          审计计划 oO7)7$|1  
audit planning                                    编制审计计划,制定审计计划,审计计划 =j20A6gND  
audit planning stage                                  审计计划阶段 uK# 2vgT  
audit procedure                                审计程序 WAtv4  
audit programme                               审计程序表,具体审计计划 CRiqY_gBf  
audit report                                       审计报告 -2u)orWP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0"GLgj:9  
audit report with a qualified opinion                 有保留意见的审计报告 y,OG9iD:h  
audit report with an adverse opinion                否定意见的审计报告 n _x+xVi%  
audit report with dual dates                      双重日期审计报告 x|c_(  
audit reporting stage                                 审计报告阶段 WlW%z(RC  
audit responsibility                                   审计责任 ~e)"!r  
audit results                                      审计结果 GjN6Af~}  
audit risk                                          审计风险 I\M }Dxpp  
audit sampling                                          审计抽样 Chad}zU`  
audit sampling techniques                         审计抽样方法,审计抽样技术 dK8dC1@,X;  
audit strategies                                  审计策略 a3A3mBw  
audit summary                                         审计总结,审计小结 f<oU" WM  
audit team                                         审计小组 Brd9"M|d  
audit test                                    审计测试 ,_<|e\>~  
audit trail                                          审计轨迹 eR`Q7]j] -  
audit work                                        审计工作 UUvCi+W  
audit working paper                                 审计工作底稿 +T4}wm  
audited financial statement                        审计会计报表,已审计财务报表 ZCBF&.!  
Auditing Guidelines (the~)                      审计规范指南 }7xcHVO8-  
auditing standards                             审计准则 cf ^i!X0  
audit-oriented working paper                          (审计)业务类工作底稿 )J+A2>  
authorisation                                     授权 $-jj%kS  
authorisation of transaction                       交易的授权  'mm>E  
availability                                         可获得性 sX}#L  
B Wi,)a{  
balance                                      余额;差额;平衡 2AMb-&po&f  
balance sheet                                    资产负债表 Jk7 Am-.0  
bank                                                 银行 <u],R.S)  
bank account                                    银行账户,银行户头 'qG-)2 t  
bank statement                                 银行对账单 D#`>p  
barter transaction                              易货交易,以物换物交易 .A_R6~::  
basis of audit                                    审计依据 ;|$oz{Ll  
basis of preparation                                (会计报表的)编制基础 R[* n3 wB  
book of account                               账目,账簿 BG.sHI{  
borrowing                                         借款,贷款,借债 "(dI/}  
branch                                              分支,分支机构,分店 Aeo=m}C;  
brought forward                                (账户余额等的)承上年,承上期,承上页 ][#|5UK8L  
budget                                              预算 \~Ml<3Zd:  
building                                      建筑物;大楼 j e3Qq1  
business conditions                                  业务情况,经营情况 m],.w M8  
business licence                               (企业等的)营业执照 Nz*,m'-1e  
business relation                                业务关系 M)Z! W3  
s%>8y\MaK  
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只看该作者 1楼 发表于: 2012-04-24
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