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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 .&2Nm&y$ K  
   # $;i 4a  
审计词汇英汉对照 "s.]amC  
   }I>h<O  
A %Z]c[V.  
$l+DkR+  
_Z{EO| L  
ability to continue as a going concern               持续经营能力 *iwV B^^$  
acceptability                                     可接受性,可接受程度 vn5O8sD  
acceptable level of detection risk                     检查风险的可接受水平 SL ) ope  
acceptance of engagement                       接受委托 Q$lgC v^M  
accepting the engagement for the first time              首次接受委托 |Ta-D++]'  
access to asset                                         对资产的接触 ,!7\?=G6}v  
according to                                     根据,依据,依照 aTU[H~dTU  
account balance                                账户余额 }Md5a%s<  
account for                                       对……进行会计处理,核算;解释 +pG[ [}/  
accounting                                        会计,会计学 jWjp0ii  
accounting advisory serve                        会计咨询服务 %(YU*Tf~  
accounting firm                                 会计师事务所 >^N{  
accounting information                      会计信息,会计资料 7*I:cga  
accounting period                             会计期间 .mwB'Ll  
accounting policies                                   会计政策 %=[xc?  
accounting professional bodies                 会计职业组织,会计职业团体 =%Z5"];  
accounting records                                   会计记录 poU1Q#+4p*  
accounting responsibility                           会计责任 B+r$_L&I  
accounting service                             会计服务 "eG@F  
accounting standards                                会计准则 "HwSW4a]  
Accounting Standards for Business Enterprises       企业会计准则 -~=?g9fGm6  
accounting system                             会计系统 AJ"a  
accounting treatment                                会计处理 tQ7:4._  
accuracy                                    准确性,精确性 (mOL<h[)IP  
additional audit procedures                      追加审计程序 4];<` %  
addressee                                         收件人,收信人 67D{^K"KT  
Administration of State-owned Assets  (the~)     国有资产管理局 T:!f_mu|  
administrative laws and regulations                 行政法规 nBkzNb{"AZ  
adverse impact                                 不利影响,负面影响 mIh >8))E  
adverse opinion                                反对意见 =;A >1g$  
advisory group                                  咨询组,顾问组 Da-U@e!  
agency fee                                        代理费,代理费用 R8bKE(*rxj  
aggregate                                          总计,合计为…… [~{'"-3L0  
alternation of document and record                 变造文件和记录 Kv ~'*A)d  
alternative audit procedures                      替代审计程序,备选审计程序 K=N8O8R$y  
amend                                              修改,修订 Xc8 XgZk  
amortisation                                      摊销 p G(Fw>  
analytical capacity                             分析能力 G(;R+%pu  
analytical procedures                               分析性程序 F!7\Za,  
annual financial statements                        年度会计报表,年度财务报表 GFTOP%Tgl  
appendix                                          附录,附表 9!?Ywc>0#  
applicable                                         适用的 *)D $w_06S  
applicable laws and regulations                 适用的法规 FxdWJ|rN9D  
application systems                                  应用系统 !D |c2  
apply consistently                              一贯地执行,一贯地实施 f)1*%zg%  
appropriate                                       适当的,合适的; 3-v&ktD&N'  
征用,挪用 6`WI S4  
appropriate authorization                          适当的授权 8DGPA  
appropriateness of audit evidence                    审计证据的适当性 (i;,D-  
approval                                    批准,核准 ]O&\Pn0q  
assertion                                    (会计报表上的)认定;确认 V>(>wSR  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 vI \8@97  
asset                                                 资产,财产 9Yhl q$;g  
asset restructuring                             资产重组 vlC$0P  
assignment of duties                                 职责的划分 p\22_m_wd  
assistant                                     助理,助理人员 0iI|eE o  
associated company                                 联属公司,联营公司 >XPR)&t  
association                                        联合,结合;协会,社团 $[0\Th  
assumption                                       假设,假定 Jp"[` m  
at a given date                                         在某一特定时日 45Lzq6  
attestation                                         鉴证,公证 BG_6$9y  
attestation service                             鉴证服务 +:3s f%0  
audit adjustment                                审计调整 :_[pZ;-@  
audit areas                                        审计领域 nhy:5eSK  
audit conclusion                                审计结论 m+QZ|  
audit effectiveness                             审计效果 }CM#jN?(  
audit efficiency                                  审计效率 dlH&8  
audit engagement letter                      审计业务约定书 1vinO!  
audit evidence                                          审计证据 "#P#;]\`  
audit fee                                    审计费 0-:dzf  
audit files                                          审计档案  y7vA[us  
audit findings                                     审计中发现的事项 - ND1+`yD  
audit implementation stage                        审计实施阶段 fyEXnmB;  
audit mark                                        审计标识 n(#[[k9&Ic  
audit materiality                                 审计重要性 E&dxM{`  
audit method                                     审计方法 8&SW Q  
audit objective                                         审计目标,审计目的 > {[  
audit of financial statements                      会计报表审计,财务报表审计 \Nj#1G  
audit opinion                                     审计意见 qOflvf  
audit period                                      被审计期间,被审计年度 4+: '$Nw  
audit plan                                          审计计划 1L%$\0B4hm  
audit planning                                    编制审计计划,制定审计计划,审计计划 LKgo(&mY  
audit planning stage                                  审计计划阶段 pP%9MSCi  
audit procedure                                审计程序 nd"$gi  
audit programme                               审计程序表,具体审计计划 w\a6ga!xt"  
audit report                                       审计报告 tA^CuJR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S^iT &;,  
audit report with a qualified opinion                 有保留意见的审计报告 KG GJ\r6  
audit report with an adverse opinion                否定意见的审计报告 O-!Q~;3][  
audit report with dual dates                      双重日期审计报告 S@Aw1i p  
audit reporting stage                                 审计报告阶段 ; Irn{O  
audit responsibility                                   审计责任 qq"0X! w  
audit results                                      审计结果 qfqL"G  
audit risk                                          审计风险 ]U&<y8Q_6  
audit sampling                                          审计抽样 k\Y*tY#2  
audit sampling techniques                         审计抽样方法,审计抽样技术 K^I B1U$  
audit strategies                                  审计策略 Bh7hF?c Sj  
audit summary                                         审计总结,审计小结 9W&nAr  
audit team                                         审计小组  |CAMdU  
audit test                                    审计测试 /vpwpVHIpG  
audit trail                                          审计轨迹 I~4!8W-Y  
audit work                                        审计工作 +v/-qyA  
audit working paper                                 审计工作底稿 <{i1/"k?X  
audited financial statement                        审计会计报表,已审计财务报表 Y]!&, e,  
Auditing Guidelines (the~)                      审计规范指南  r}}2 Kl  
auditing standards                             审计准则 "q KVGd  
audit-oriented working paper                          (审计)业务类工作底稿 :q~5Xw/  
authorisation                                     授权 FSkLR h  
authorisation of transaction                       交易的授权 :3{n(~  
availability                                         可获得性 WLiFD.  
B ZC`VuCg2O  
balance                                      余额;差额;平衡 In8{7&iVO  
balance sheet                                    资产负债表 _ jH./ @G  
bank                                                 银行 ;U#=H9_  
bank account                                    银行账户,银行户头 7g:Lj,Z4L  
bank statement                                 银行对账单 R ^ZOcONd-  
barter transaction                              易货交易,以物换物交易 1jE {]/Y7&  
basis of audit                                    审计依据 bXA%|7*  
basis of preparation                                (会计报表的)编制基础 RK p9[^/?  
book of account                               账目,账簿 5n1`$T.WG  
borrowing                                         借款,贷款,借债 p)VMYu  
branch                                              分支,分支机构,分店 #CcEI  
brought forward                                (账户余额等的)承上年,承上期,承上页 Gl"hn  
budget                                              预算 KGc!#C  
building                                      建筑物;大楼  smn~p/u  
business conditions                                  业务情况,经营情况 Y#+Ws0wN  
business licence                               (企业等的)营业执照 V+r&Z<&  
business relation                                业务关系 nJ$2RN  
.m.Ga|;  
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只看该作者 1楼 发表于: 2012-04-24
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