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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 Qe<c@i"  
   BD ,3JDqT  
审计词汇英汉对照  `Q^Vm3h  
   .|ZnU]~T  
A lVb;,C%K  
@iz6)2z  
piUfvw  
ability to continue as a going concern               持续经营能力 &kOb#\11u  
acceptability                                     可接受性,可接受程度 /Hc0~D4|x  
acceptable level of detection risk                     检查风险的可接受水平 Lj3q?>D*^6  
acceptance of engagement                       接受委托 V> eJ  
accepting the engagement for the first time              首次接受委托 6 dCqS  
access to asset                                         对资产的接触 !P)7t`X  
according to                                     根据,依据,依照 `^E( P1oJ3  
account balance                                账户余额 an?g'8! r:  
account for                                       对……进行会计处理,核算;解释 gtP;Qw'  
accounting                                        会计,会计学 s&OwVQ<M  
accounting advisory serve                        会计咨询服务 f1VA61z{)  
accounting firm                                 会计师事务所 Z$@XMq!  
accounting information                      会计信息,会计资料 7W#9ki1  
accounting period                             会计期间 j[1^#kE  
accounting policies                                   会计政策 2TC7${^9}J  
accounting professional bodies                 会计职业组织,会计职业团体 "V_PWEi  
accounting records                                   会计记录 p&\x*~6u  
accounting responsibility                           会计责任 <Gudx>I  
accounting service                             会计服务 2|^bDg;W+u  
accounting standards                                会计准则 !NOvKC!  
Accounting Standards for Business Enterprises       企业会计准则 Ib4 8`  
accounting system                             会计系统 ;c>Rjg&[  
accounting treatment                                会计处理 =mk7'A>l  
accuracy                                    准确性,精确性 `Tf<w+H  
additional audit procedures                      追加审计程序 0g(hY:  
addressee                                         收件人,收信人 hMs}r,*  
Administration of State-owned Assets  (the~)     国有资产管理局  M*c`@\  
administrative laws and regulations                 行政法规 hE/y"SP3  
adverse impact                                 不利影响,负面影响 RT2a:3f  
adverse opinion                                反对意见 Uz!cVs?-  
advisory group                                  咨询组,顾问组 WS0RvBvb  
agency fee                                        代理费,代理费用 2? 7a\s  
aggregate                                          总计,合计为…… 'W j Q  
alternation of document and record                 变造文件和记录 .~ W^P>t  
alternative audit procedures                      替代审计程序,备选审计程序  HPj7i;?O  
amend                                              修改,修订 _zO,VL  
amortisation                                      摊销 J`3 p Xc$.  
analytical capacity                             分析能力 Zt[1RMO  
analytical procedures                               分析性程序 ',* 6vbII  
annual financial statements                        年度会计报表,年度财务报表 0)qLW& w  
appendix                                          附录,附表 ]urcA,a  
applicable                                         适用的 M+^+u 1QQ0  
applicable laws and regulations                 适用的法规 N1! |nS3w  
application systems                                  应用系统 UkL'h&J ~  
apply consistently                              一贯地执行,一贯地实施 'm"H*f  
appropriate                                       适当的,合适的; ji2if.t@  
征用,挪用 j:,*Liz  
appropriate authorization                          适当的授权 $wVY)p9Q  
appropriateness of audit evidence                    审计证据的适当性 A! 1>  
approval                                    批准,核准 Hp":r%)  
assertion                                    (会计报表上的)认定;确认 mv xg|<  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 : C;=<$  
asset                                                 资产,财产 Kc\0-3 Z  
asset restructuring                             资产重组 U=%S6uL\bx  
assignment of duties                                 职责的划分 r jL%M';  
assistant                                     助理,助理人员 66%kq [  
associated company                                 联属公司,联营公司 BiHBu8<  
association                                        联合,结合;协会,社团 ,[^P  
assumption                                       假设,假定 JWrvAM$O  
at a given date                                         在某一特定时日 y#Ch /Jg?|  
attestation                                         鉴证,公证 H1=R(+-s  
attestation service                             鉴证服务 (F7!&]8%  
audit adjustment                                审计调整 :h3 Gk;u  
audit areas                                        审计领域 Md[nlz  
audit conclusion                                审计结论 4aZsz,=  
audit effectiveness                             审计效果 `&>!a  
audit efficiency                                  审计效率 eGLLh_V"  
audit engagement letter                      审计业务约定书 8c3 X9;a  
audit evidence                                          审计证据 e$tKKcj0T  
audit fee                                    审计费 G#CWl),=  
audit files                                          审计档案 } `  
audit findings                                     审计中发现的事项 t/S~CIA  
audit implementation stage                        审计实施阶段 Z!|nc.  
audit mark                                        审计标识 iygdX2  
audit materiality                                 审计重要性 D9c8#k9Y.  
audit method                                     审计方法 JUU0Tx:`9)  
audit objective                                         审计目标,审计目的 -D.6@@%Kc}  
audit of financial statements                      会计报表审计,财务报表审计 OH*[  
audit opinion                                     审计意见 y)#Ib*?  
audit period                                      被审计期间,被审计年度 sbNCviKP  
audit plan                                          审计计划 0  x"3  
audit planning                                    编制审计计划,制定审计计划,审计计划 ?^IM2}(p  
audit planning stage                                  审计计划阶段 )kgy L,9  
audit procedure                                审计程序 9}2I'7]  
audit programme                               审计程序表,具体审计计划 *+qXX CA  
audit report                                       审计报告 o*I-~k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WFN5&7$W  
audit report with a qualified opinion                 有保留意见的审计报告 n2Ycq&O  
audit report with an adverse opinion                否定意见的审计报告 Cg21-G .  
audit report with dual dates                      双重日期审计报告 j|HOry1E&  
audit reporting stage                                 审计报告阶段 KY"W{D9ib  
audit responsibility                                   审计责任 m=NX;t  
audit results                                      审计结果 l= !KZaH  
audit risk                                          审计风险 Fz)z&WT  
audit sampling                                          审计抽样 /1tqTi  
audit sampling techniques                         审计抽样方法,审计抽样技术  D[]vJ  
audit strategies                                  审计策略 ycCEXu2F  
audit summary                                         审计总结,审计小结 zc,fJM  
audit team                                         审计小组 |$9k z31  
audit test                                    审计测试 Dw6Q2Gnv  
audit trail                                          审计轨迹 t]" 3vE>  
audit work                                        审计工作 2lHJ&fck<  
audit working paper                                 审计工作底稿 U4zyhj  
audited financial statement                        审计会计报表,已审计财务报表 vD}y%}  
Auditing Guidelines (the~)                      审计规范指南 KH2a 2  
auditing standards                             审计准则 3=5+NJ'8  
audit-oriented working paper                          (审计)业务类工作底稿 1"~@UcJ  
authorisation                                     授权 0xC{Lf&  
authorisation of transaction                       交易的授权 > -J d@7-  
availability                                         可获得性 PGu6hV{  
B )0RH"#, 2L  
balance                                      余额;差额;平衡 .wS' Xn&  
balance sheet                                    资产负债表 o& $Fc8bH  
bank                                                 银行 1c+[S]7rY  
bank account                                    银行账户,银行户头 .#J'+LxFr  
bank statement                                 银行对账单 Eh0R0;l5>  
barter transaction                              易货交易,以物换物交易 +&-/$\"  
basis of audit                                    审计依据 }r*t V)  
basis of preparation                                (会计报表的)编制基础 IM)\-O\Wd  
book of account                               账目,账簿 i v&:X3iB  
borrowing                                         借款,贷款,借债 kUn55 l  
branch                                              分支,分支机构,分店 eA#J7=eC  
brought forward                                (账户余额等的)承上年,承上期,承上页 vQ26U(7\>  
budget                                              预算 q}tLOVu1  
building                                      建筑物;大楼 +`_%U7p(  
business conditions                                  业务情况,经营情况 86@"BNnTh  
business licence                               (企业等的)营业执照 SAc}5.  
business relation                                业务关系 )iluu1,o  
Bk>Ch#`Bw  
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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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