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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 &-=~8  
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审计词汇英汉对照 :uCwWv   
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ability to continue as a going concern               持续经营能力 I$;  `^z  
acceptability                                     可接受性,可接受程度 [G}dPXD  
acceptable level of detection risk                     检查风险的可接受水平 Nc\DXc-N  
acceptance of engagement                       接受委托 ~B;}jI]d[  
accepting the engagement for the first time              首次接受委托 xuXPVJdi  
access to asset                                         对资产的接触 5 A0]+)5E8  
according to                                     根据,依据,依照 syX?O'xJ  
account balance                                账户余额 AU9C#;JD  
account for                                       对……进行会计处理,核算;解释 s5*4<VxQN.  
accounting                                        会计,会计学 * :L"#20:R  
accounting advisory serve                        会计咨询服务 Ey=2 zo^F  
accounting firm                                 会计师事务所 T?1BcY  
accounting information                      会计信息,会计资料 ~0PzRS^o  
accounting period                             会计期间 ~5P9^`KNH  
accounting policies                                   会计政策 vMz|'-rm$  
accounting professional bodies                 会计职业组织,会计职业团体 A%D 'Z85 -  
accounting records                                   会计记录 +xYu@r%R  
accounting responsibility                           会计责任 /|v4]t-  
accounting service                             会计服务 [icD*N<Gc  
accounting standards                                会计准则 IW\^-LI.  
Accounting Standards for Business Enterprises       企业会计准则 u9"kF  
accounting system                             会计系统 ]+I9{%zB%8  
accounting treatment                                会计处理 rj=as>6B  
accuracy                                    准确性,精确性 yQh O-jT  
additional audit procedures                      追加审计程序 M(C">L]8  
addressee                                         收件人,收信人 B:"D)/\  
Administration of State-owned Assets  (the~)     国有资产管理局 [c B^6v  
administrative laws and regulations                 行政法规 %+'Ex]B  
adverse impact                                 不利影响,负面影响 QM(xMq  
adverse opinion                                反对意见 ~R|9|k  
advisory group                                  咨询组,顾问组 beO Mln+R  
agency fee                                        代理费,代理费用 tX^6R  
aggregate                                          总计,合计为…… B#g~c<4<  
alternation of document and record                 变造文件和记录 /h53;$zK  
alternative audit procedures                      替代审计程序,备选审计程序 6_`Bo%  
amend                                              修改,修订 y.Z_\@  
amortisation                                      摊销 Jr5S8 c|"  
analytical capacity                             分析能力 FAM{p=t]HT  
analytical procedures                               分析性程序 eA& #33  
annual financial statements                        年度会计报表,年度财务报表 UwUHB~<oE  
appendix                                          附录,附表 9 dNB _  
applicable                                         适用的 *}]#E$  
applicable laws and regulations                 适用的法规 ]gBnzh.  
application systems                                  应用系统 ZUS-4'"$  
apply consistently                              一贯地执行,一贯地实施 h3`}{ w  
appropriate                                       适当的,合适的; $`lWW6>P  
征用,挪用 a_Xwi:e<  
appropriate authorization                          适当的授权 ^SpQtW118  
appropriateness of audit evidence                    审计证据的适当性 7^i7U-A<A  
approval                                    批准,核准 Rw'}>?k]  
assertion                                    (会计报表上的)认定;确认 6k hBT'n  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Hhtl~2t!0  
asset                                                 资产,财产 6xDk3   
asset restructuring                             资产重组 HGYTh"R  
assignment of duties                                 职责的划分 z|Y54o3  
assistant                                     助理,助理人员 ;a?<7LIx  
associated company                                 联属公司,联营公司 v? ."`,e  
association                                        联合,结合;协会,社团 i8?oe%9l  
assumption                                       假设,假定 mh8fJ6j29N  
at a given date                                         在某一特定时日 O[d#-0s  
attestation                                         鉴证,公证 xN*k&!1&  
attestation service                             鉴证服务 yy3x]%KK  
audit adjustment                                审计调整 3@ " :&  
audit areas                                        审计领域 =DdPwr 0Op  
audit conclusion                                审计结论 "mQp#d/'  
audit effectiveness                             审计效果 W.^zN'a  
audit efficiency                                  审计效率 fnq 3ic"V  
audit engagement letter                      审计业务约定书 ?kR1T0lKkE  
audit evidence                                          审计证据 az ZtuDfv  
audit fee                                    审计费 6:(s8e  
audit files                                          审计档案 _#V& rY&@  
audit findings                                     审计中发现的事项 {dxFd-K3  
audit implementation stage                        审计实施阶段 1'/ [x(/]d  
audit mark                                        审计标识 L;0 NR(b!  
audit materiality                                 审计重要性 *+rfRH]a  
audit method                                     审计方法 E_~e/y"-  
audit objective                                         审计目标,审计目的 j4;^5 Dy^  
audit of financial statements                      会计报表审计,财务报表审计 q0 }u%Yz  
audit opinion                                     审计意见 \:+\H0Bz  
audit period                                      被审计期间,被审计年度 6 rnFXZ\  
audit plan                                          审计计划 xT 06*wQ  
audit planning                                    编制审计计划,制定审计计划,审计计划 z%E(o%l8  
audit planning stage                                  审计计划阶段 zg ,=A?  
audit procedure                                审计程序 -+[Lc_oNPx  
audit programme                               审计程序表,具体审计计划 l<1zLA~G  
audit report                                       审计报告 (m'-1wX.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _GkLspS aU  
audit report with a qualified opinion                 有保留意见的审计报告 AZ(zM.y!#_  
audit report with an adverse opinion                否定意见的审计报告 g)6>=Qo`8E  
audit report with dual dates                      双重日期审计报告 ,a&,R*r@&  
audit reporting stage                                 审计报告阶段 }<~(9_+  
audit responsibility                                   审计责任 s'yR 2JYv  
audit results                                      审计结果 [y8(v ~H  
audit risk                                          审计风险 XMS:F]HN  
audit sampling                                          审计抽样 2OUx@Vj  
audit sampling techniques                         审计抽样方法,审计抽样技术 q;[HUyY,  
audit strategies                                  审计策略 =Xvm#/  
audit summary                                         审计总结,审计小结 ueJ^Q,-t  
audit team                                         审计小组 :h(RS ;  
audit test                                    审计测试 oaQW~R`_  
audit trail                                          审计轨迹 oz=V|7 ,  
audit work                                        审计工作 }Hb0@ b_  
audit working paper                                 审计工作底稿 qh.F}9o  
audited financial statement                        审计会计报表,已审计财务报表 f_)#  
Auditing Guidelines (the~)                      审计规范指南 w)ki<Dudg  
auditing standards                             审计准则 LilK6K  
audit-oriented working paper                          (审计)业务类工作底稿 5Xr})%L  
authorisation                                     授权 `xx.,;S  
authorisation of transaction                       交易的授权 [z"E"_r~%Y  
availability                                         可获得性 %l8!p'a  
B 2->Lz  
balance                                      余额;差额;平衡 w)|9iL8  
balance sheet                                    资产负债表 'Y @yW3K  
bank                                                 银行 X'b3 CS4  
bank account                                    银行账户,银行户头 3UXZ|!-  
bank statement                                 银行对账单 3Iqvc v  
barter transaction                              易货交易,以物换物交易 kcUn GiP  
basis of audit                                    审计依据 (.=ig X  
basis of preparation                                (会计报表的)编制基础 F5X9)9S  
book of account                               账目,账簿 &OJ?Za@p@)  
borrowing                                         借款,贷款,借债 1n<4yfJ  
branch                                              分支,分支机构,分店 :@)R@. -  
brought forward                                (账户余额等的)承上年,承上期,承上页 FS 5iUH+5  
budget                                              预算 rrz([2E2  
building                                      建筑物;大楼 {J)%6eL?  
business conditions                                  业务情况,经营情况 s7n7u7$j  
business licence                               (企业等的)营业执照 gs!'*U)  
business relation                                业务关系 j_d}?jh  
$(gL#"T  
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只看该作者 1楼 发表于: 2012-04-24
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