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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 Y ,pS/  
   $b 71  
审计词汇英汉对照 Xde=}9  
   K/.hJ  
A )'I<xx' 1  
/qQ2@k  
I\4`90uBN  
ability to continue as a going concern               持续经营能力 HOQ _T4  
acceptability                                     可接受性,可接受程度 3v3Va~fm`  
acceptable level of detection risk                     检查风险的可接受水平 Ynh4oWUp  
acceptance of engagement                       接受委托 wM&x8 <  
accepting the engagement for the first time              首次接受委托 nTtt$I@hW  
access to asset                                         对资产的接触 Exs _LN  
according to                                     根据,依据,依照 [,A'  
account balance                                账户余额 A[,"jh  
account for                                       对……进行会计处理,核算;解释 <!HD tN  
accounting                                        会计,会计学 }Yl8Q>t  
accounting advisory serve                        会计咨询服务 ZwrYs s  
accounting firm                                 会计师事务所 7;s0m0<%~  
accounting information                      会计信息,会计资料 [6gHi.`p'  
accounting period                             会计期间 7u3b aM  
accounting policies                                   会计政策 md +`#-D\O  
accounting professional bodies                 会计职业组织,会计职业团体 fF]&{b~wk  
accounting records                                   会计记录 gl\{QcI8<  
accounting responsibility                           会计责任 j 8AR#  
accounting service                             会计服务 Hr,gV2n  
accounting standards                                会计准则 ]}Hv,a   
Accounting Standards for Business Enterprises       企业会计准则 waq_d.  
accounting system                             会计系统 /g- X=|?F  
accounting treatment                                会计处理 *M!YQ<7G^d  
accuracy                                    准确性,精确性 vc1GmB  
additional audit procedures                      追加审计程序 OuIW|gIu0  
addressee                                         收件人,收信人 mt]YY<l  
Administration of State-owned Assets  (the~)     国有资产管理局 NeZYchR  
administrative laws and regulations                 行政法规 ~S{\wL53  
adverse impact                                 不利影响,负面影响 .;v'oR1x5  
adverse opinion                                反对意见 m3!MHe~t  
advisory group                                  咨询组,顾问组  >33b@)  
agency fee                                        代理费,代理费用 oW1olmpp=  
aggregate                                          总计,合计为…… eS%6 h U b  
alternation of document and record                 变造文件和记录 ~map5@Kd  
alternative audit procedures                      替代审计程序,备选审计程序 CpdY)SMSL  
amend                                              修改,修订 *8eh%3_$h  
amortisation                                      摊销 ,^[37/S  
analytical capacity                             分析能力 CbaAnm1  
analytical procedures                               分析性程序 [goPmVe+  
annual financial statements                        年度会计报表,年度财务报表 hfa_M[#Q-  
appendix                                          附录,附表 f! Nc+  
applicable                                         适用的 ['`'&+x&!  
applicable laws and regulations                 适用的法规 $[;eb,  
application systems                                  应用系统 tJfN6  
apply consistently                              一贯地执行,一贯地实施 F7u%oLjr  
appropriate                                       适当的,合适的; 5{f/H] P  
征用,挪用 .{ Lm  
appropriate authorization                          适当的授权 4~MUc!  
appropriateness of audit evidence                    审计证据的适当性 ) G &3V  
approval                                    批准,核准 SL 5DWZ  
assertion                                    (会计报表上的)认定;确认 m`0{j1K  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ]`U?<9~Ob  
asset                                                 资产,财产 1,D ^,  
asset restructuring                             资产重组 R,Uy3N  
assignment of duties                                 职责的划分 %ycT}Lu  
assistant                                     助理,助理人员 05zdy-Fb  
associated company                                 联属公司,联营公司 %pKs- n`  
association                                        联合,结合;协会,社团 znpZ0O\!  
assumption                                       假设,假定 F9%VyQf  
at a given date                                         在某一特定时日 v" TH[}C9D  
attestation                                         鉴证,公证 j'b4Sb s-f  
attestation service                             鉴证服务 XE %6c3s  
audit adjustment                                审计调整 HpSf I7  
audit areas                                        审计领域 `erQp0fBM  
audit conclusion                                审计结论 F<<H [,%0  
audit effectiveness                             审计效果 EB<tX`Wp  
audit efficiency                                  审计效率 9cPucKuj  
audit engagement letter                      审计业务约定书 {%}6 d~Bg  
audit evidence                                          审计证据 itMc!bUQ  
audit fee                                    审计费 } +Z;zm@/6  
audit files                                          审计档案 Q%d[ U4@  
audit findings                                     审计中发现的事项 j`hbQp\`  
audit implementation stage                        审计实施阶段 ".Z+bi2l  
audit mark                                        审计标识 3+PM_c)Y  
audit materiality                                 审计重要性 }eK*)  
audit method                                     审计方法 9jBr868  
audit objective                                         审计目标,审计目的 ~&|i'f[  
audit of financial statements                      会计报表审计,财务报表审计 )Em,3I/.l  
audit opinion                                     审计意见 HYa!$P3}[  
audit period                                      被审计期间,被审计年度 I#e*,#'S  
audit plan                                          审计计划 9Dkgu ^`  
audit planning                                    编制审计计划,制定审计计划,审计计划 \"j1fAD!  
audit planning stage                                  审计计划阶段 O/@ [VPf  
audit procedure                                审计程序 (G'ddZAJV  
audit programme                               审计程序表,具体审计计划 ( ~o+pp!  
audit report                                       审计报告 (jMp `4P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K",]_+b  
audit report with a qualified opinion                 有保留意见的审计报告 cne[-E  
audit report with an adverse opinion                否定意见的审计报告 DzOJ{dF  
audit report with dual dates                      双重日期审计报告 0M.[) @  
audit reporting stage                                 审计报告阶段 t":>O0>cz  
audit responsibility                                   审计责任 uf3 gVS_h=  
audit results                                      审计结果 B}T72!a  
audit risk                                          审计风险 mJqP#Unik  
audit sampling                                          审计抽样 Y^f|}YO%y  
audit sampling techniques                         审计抽样方法,审计抽样技术 MkG ->*  
audit strategies                                  审计策略 |%9~W^b  
audit summary                                         审计总结,审计小结 N.rB-  
audit team                                         审计小组 N|d@B{a(  
audit test                                    审计测试 Lj\<qF~n  
audit trail                                          审计轨迹 F.hC%Ncu  
audit work                                        审计工作 L2tmo-]nw  
audit working paper                                 审计工作底稿 _"TG:RP  
audited financial statement                        审计会计报表,已审计财务报表 ,^T2hY`  
Auditing Guidelines (the~)                      审计规范指南 ;W:Q}[  
auditing standards                             审计准则 }DwXs`M7  
audit-oriented working paper                          (审计)业务类工作底稿 evP`&23tP  
authorisation                                     授权 @UBp;pb}=h  
authorisation of transaction                       交易的授权 > [7vX m4  
availability                                         可获得性 \NRRN eu|  
B .!! yj,bQz  
balance                                      余额;差额;平衡 ? 'nMZ  
balance sheet                                    资产负债表 O^ hV<+CX  
bank                                                 银行 Su^Z{ Ud`  
bank account                                    银行账户,银行户头 suF<VJ)&s  
bank statement                                 银行对账单 Xvr7qowL  
barter transaction                              易货交易,以物换物交易 "!F%X%/  
basis of audit                                    审计依据 j'QPJ(`~1l  
basis of preparation                                (会计报表的)编制基础 ;if PqL kO  
book of account                               账目,账簿 &h<\jqN/  
borrowing                                         借款,贷款,借债 i] I{7k  
branch                                              分支,分支机构,分店 mY 1Gm|  
brought forward                                (账户余额等的)承上年,承上期,承上页 t|j p]Vp  
budget                                              预算 BJNZH#"  
building                                      建筑物;大楼 L%Mj{fJ>Wm  
business conditions                                  业务情况,经营情况 ;b6h/* ;'  
business licence                               (企业等的)营业执照 t3(~aH  
business relation                                业务关系 !-cK@>.pE  
^1mnw@04  
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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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