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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 )]fsl_Yq  
   W Z'<iI  
审计词汇英汉对照 4|?(LHBD)  
   }>{R<[I!G  
A ),x0G*oebj  
2j-l<!s  
t/[2{'R4  
ability to continue as a going concern               持续经营能力 f)Qln[/  
acceptability                                     可接受性,可接受程度 o<nM-"yWb  
acceptable level of detection risk                     检查风险的可接受水平 NfoHQU <n  
acceptance of engagement                       接受委托 =Zj 7dn;EN  
accepting the engagement for the first time              首次接受委托 QRju9x  
access to asset                                         对资产的接触 d]E=w6 +;Q  
according to                                     根据,依据,依照 &{Z+p(3Gj  
account balance                                账户余额 nE]rPRU}[  
account for                                       对……进行会计处理,核算;解释 sl$6Zv-l%0  
accounting                                        会计,会计学 TCp9C1Q4  
accounting advisory serve                        会计咨询服务 Fl)nmwO c  
accounting firm                                 会计师事务所 /4;mj E  
accounting information                      会计信息,会计资料 uuM1_nD[  
accounting period                             会计期间 WSozDNF!'f  
accounting policies                                   会计政策 lf=G  
accounting professional bodies                 会计职业组织,会计职业团体 gt8dFcm|s  
accounting records                                   会计记录 I bD u+~)  
accounting responsibility                           会计责任 n*[ZS[I  
accounting service                             会计服务 z};|.N}  
accounting standards                                会计准则 mZiKA-t  
Accounting Standards for Business Enterprises       企业会计准则 ;` L%^WZ;-  
accounting system                             会计系统 }1 O"?6  
accounting treatment                                会计处理 ]WMzWt:L  
accuracy                                    准确性,精确性 Z66Xj-o  
additional audit procedures                      追加审计程序 N^QxqQ~  
addressee                                         收件人,收信人 t^&hG7L_m,  
Administration of State-owned Assets  (the~)     国有资产管理局 9wx]xg4l"  
administrative laws and regulations                 行政法规 x_3B) &9  
adverse impact                                 不利影响,负面影响 @x1cV_s[  
adverse opinion                                反对意见 \:@6(e Bh  
advisory group                                  咨询组,顾问组 ]aIHd]B  
agency fee                                        代理费,代理费用 JL {H3r&/S  
aggregate                                          总计,合计为…… E{)X ;kN=  
alternation of document and record                 变造文件和记录 ^P,Pj z  
alternative audit procedures                      替代审计程序,备选审计程序 @G;9eh0$  
amend                                              修改,修订 l$5nv5r  
amortisation                                      摊销 e#hg,I  
analytical capacity                             分析能力 :?UcD_F  
analytical procedures                               分析性程序 k9eyl)  
annual financial statements                        年度会计报表,年度财务报表 ]U#of O  
appendix                                          附录,附表 T @^ S:K  
applicable                                         适用的 %f CkR`:  
applicable laws and regulations                 适用的法规 8Y-*rpLy  
application systems                                  应用系统 0=&S?J#!  
apply consistently                              一贯地执行,一贯地实施 /S J><  
appropriate                                       适当的,合适的; B9,39rG/7+  
征用,挪用 qUfoEpW2=6  
appropriate authorization                          适当的授权 Wu6'm &t  
appropriateness of audit evidence                    审计证据的适当性 r], %:imGr  
approval                                    批准,核准 i=/hLE8T*  
assertion                                    (会计报表上的)认定;确认 3rK\ f4'  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 nP[Z6h  
asset                                                 资产,财产 Hya.OW{  
asset restructuring                             资产重组 J#Q>dC7  
assignment of duties                                 职责的划分 <cZ/_+H%C  
assistant                                     助理,助理人员 *04}84?:  
associated company                                 联属公司,联营公司 f:46.)W j<  
association                                        联合,结合;协会,社团 rV\G/)xL  
assumption                                       假设,假定 kxJs4BY0  
at a given date                                         在某一特定时日 6&]Z'nW0k  
attestation                                         鉴证,公证 t;Z9p7 rk  
attestation service                             鉴证服务 CF3x\6.q}  
audit adjustment                                审计调整 Syseiw  
audit areas                                        审计领域 lV:feX  
audit conclusion                                审计结论 #do%u"q  
audit effectiveness                             审计效果 5mV!mn:H:  
audit efficiency                                  审计效率 NL:dyV }  
audit engagement letter                      审计业务约定书 @-K[@e/uwy  
audit evidence                                          审计证据 !4<D^ eh  
audit fee                                    审计费 6Br^Ugy  
audit files                                          审计档案 (gY W iz  
audit findings                                     审计中发现的事项 )n"0:"Ou  
audit implementation stage                        审计实施阶段 E5A"sB   
audit mark                                        审计标识 3~R,)fO;  
audit materiality                                 审计重要性 1.u^shc&|  
audit method                                     审计方法 02J(*_o  
audit objective                                         审计目标,审计目的 MB:[: nX  
audit of financial statements                      会计报表审计,财务报表审计 _'mC*7+  
audit opinion                                     审计意见 "c} en[  
audit period                                      被审计期间,被审计年度 W{J e)N  
audit plan                                          审计计划 ">!pos`<C  
audit planning                                    编制审计计划,制定审计计划,审计计划 |%5pzYe  
audit planning stage                                  审计计划阶段 6|'7Mr~\  
audit procedure                                审计程序 IAzFwlO9  
audit programme                               审计程序表,具体审计计划 YJ6:O{AL1  
audit report                                       审计报告 p& $PsgR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SFh<>J^ 0a  
audit report with a qualified opinion                 有保留意见的审计报告 UhDf6A`]  
audit report with an adverse opinion                否定意见的审计报告 Py #EjF12  
audit report with dual dates                      双重日期审计报告 X]9<1[ f  
audit reporting stage                                 审计报告阶段 {/)i}V#RE  
audit responsibility                                   审计责任 "6IZf>N@#  
audit results                                      审计结果 _\yR/W~  
audit risk                                          审计风险 U/PNEGuQ  
audit sampling                                          审计抽样 &HLG<ISw  
audit sampling techniques                         审计抽样方法,审计抽样技术 uv-O`)  
audit strategies                                  审计策略 (X^ ,.qy  
audit summary                                         审计总结,审计小结 G6{'|CV  
audit team                                         审计小组 ^w%%$9=:r  
audit test                                    审计测试 wQhuU  
audit trail                                          审计轨迹 Ih K SwT  
audit work                                        审计工作 4".I*ij  
audit working paper                                 审计工作底稿 \ :s%;s51  
audited financial statement                        审计会计报表,已审计财务报表 doTbol ?+  
Auditing Guidelines (the~)                      审计规范指南 9i 9 ,X^=  
auditing standards                             审计准则 @D*PO-s9  
audit-oriented working paper                          (审计)业务类工作底稿 A@_>9;   
authorisation                                     授权 VJw7defc  
authorisation of transaction                       交易的授权 ts(u7CJd  
availability                                         可获得性 <sm"3qs"_  
B KF(y`(8f  
balance                                      余额;差额;平衡 8a@k6OZ  
balance sheet                                    资产负债表 4a& 8G  
bank                                                 银行 _#v"sGmN  
bank account                                    银行账户,银行户头 bh5P98 s  
bank statement                                 银行对账单 &+(D< U  
barter transaction                              易货交易,以物换物交易 lijT L-3  
basis of audit                                    审计依据 #?r|6<4X  
basis of preparation                                (会计报表的)编制基础 e(0 cz6  
book of account                               账目,账簿 f*"T]AX0  
borrowing                                         借款,贷款,借债 OA6i/3 #8  
branch                                              分支,分支机构,分店 6q'Q ?Uw^  
brought forward                                (账户余额等的)承上年,承上期,承上页 ]=ApYg7!  
budget                                              预算 4x-,l1NMR  
building                                      建筑物;大楼 o:cTc:l)  
business conditions                                  业务情况,经营情况 T<>B5G~%  
business licence                               (企业等的)营业执照 b==jlYa=  
business relation                                业务关系 (x/:j*`K  
6&'kN 2  
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只看该作者 1楼 发表于: 2012-04-24
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