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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 8X=c GYC#  
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审计词汇英汉对照 %} WSw~X  
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A ]3tg|? %B  
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ability to continue as a going concern               持续经营能力 }Z T{  
acceptability                                     可接受性,可接受程度 S pxkB!  
acceptable level of detection risk                     检查风险的可接受水平  :[:5^R  
acceptance of engagement                       接受委托 J+f .r|?  
accepting the engagement for the first time              首次接受委托 y,&UST  
access to asset                                         对资产的接触 ^R* _Q,o#  
according to                                     根据,依据,依照 uP<w rlW  
account balance                                账户余额 ZD{%0 uh  
account for                                       对……进行会计处理,核算;解释 O)nLV~X  
accounting                                        会计,会计学 cjzhuH/y  
accounting advisory serve                        会计咨询服务 EL!V\J`S_  
accounting firm                                 会计师事务所 *<k8H5z8]  
accounting information                      会计信息,会计资料 E~?0Yrm F  
accounting period                             会计期间 o -tc}Aa  
accounting policies                                   会计政策 y+f@8]  
accounting professional bodies                 会计职业组织,会计职业团体 pKDP1S# <  
accounting records                                   会计记录 *Dr-{\9  
accounting responsibility                           会计责任 !g }?x3  
accounting service                             会计服务 CW*Kd t  
accounting standards                                会计准则 [:gPp)f,  
Accounting Standards for Business Enterprises       企业会计准则 d (Ufj|;  
accounting system                             会计系统 sg"J00  
accounting treatment                                会计处理 9"Vch;U$  
accuracy                                    准确性,精确性 E"!I[  
additional audit procedures                      追加审计程序 9{{QdN8  
addressee                                         收件人,收信人 0yW#).D^b  
Administration of State-owned Assets  (the~)     国有资产管理局 m&/{iCwp  
administrative laws and regulations                 行政法规 [+0rlmB  
adverse impact                                 不利影响,负面影响 3`PPTG  
adverse opinion                                反对意见 )%rGD =2~  
advisory group                                  咨询组,顾问组 RAMkTS  
agency fee                                        代理费,代理费用 :uhU<H<,f  
aggregate                                          总计,合计为…… Wbo{v r[2+  
alternation of document and record                 变造文件和记录 WP,Ll\K)7  
alternative audit procedures                      替代审计程序,备选审计程序 Wyu$J  
amend                                              修改,修订 3xS+Pu\)  
amortisation                                      摊销 X`km\\*  
analytical capacity                             分析能力 Cz=HxU80J  
analytical procedures                               分析性程序 s*`_Ka57]~  
annual financial statements                        年度会计报表,年度财务报表 [{.e1s<EK  
appendix                                          附录,附表 +We_[Re`<  
applicable                                         适用的 E (DNK  
applicable laws and regulations                 适用的法规 5W/!o&x~7  
application systems                                  应用系统 hE>ux"_2/  
apply consistently                              一贯地执行,一贯地实施 }{>)2S  
appropriate                                       适当的,合适的; O@; ;GJ  
征用,挪用 %:I\M)t}k  
appropriate authorization                          适当的授权 U ObI&*2  
appropriateness of audit evidence                    审计证据的适当性 lej-,HX  
approval                                    批准,核准 H/8H`9S$  
assertion                                    (会计报表上的)认定;确认 6 &~ 8TH  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 W}&[p=PAS  
asset                                                 资产,财产 C[f' 1O7  
asset restructuring                             资产重组 '6l4MR$j&m  
assignment of duties                                 职责的划分 VOc_7q_=  
assistant                                     助理,助理人员 S~BBBD  
associated company                                 联属公司,联营公司 ^(<Ecdz(  
association                                        联合,结合;协会,社团 3WdYDv]N}L  
assumption                                       假设,假定 I&9_F% rX  
at a given date                                         在某一特定时日 eF]`?AeWQ  
attestation                                         鉴证,公证 l ;"v&?  
attestation service                             鉴证服务 i}cqV B?r  
audit adjustment                                审计调整 D$C >ZF  
audit areas                                        审计领域 H;('h#=cD  
audit conclusion                                审计结论 USgZ%xk2  
audit effectiveness                             审计效果 ~{GbuoH  
audit efficiency                                  审计效率 sT.;*3{  
audit engagement letter                      审计业务约定书 (S1c6~  
audit evidence                                          审计证据 0vN<0  
audit fee                                    审计费 5,/rh,?  
audit files                                          审计档案 `Y Hn L4  
audit findings                                     审计中发现的事项 Q]j [+ e  
audit implementation stage                        审计实施阶段 wf47Ulx  
audit mark                                        审计标识 VyQ@. Lm  
audit materiality                                 审计重要性 : utY4  
audit method                                     审计方法 l-;u*JA  
audit objective                                         审计目标,审计目的 8<BYAHY^  
audit of financial statements                      会计报表审计,财务报表审计 0 p  6  
audit opinion                                     审计意见 Cjh0 .{  
audit period                                      被审计期间,被审计年度 >eX&HSoy  
audit plan                                          审计计划 ckR>ps[u  
audit planning                                    编制审计计划,制定审计计划,审计计划 ~s.~ X5  
audit planning stage                                  审计计划阶段 !*2cK>`  
audit procedure                                审计程序 UQq ,Xq  
audit programme                               审计程序表,具体审计计划  "R8:s  
audit report                                       审计报告 +Sz%2 Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;U7o)A;  
audit report with a qualified opinion                 有保留意见的审计报告 ze* =7  
audit report with an adverse opinion                否定意见的审计报告 XO[S(q  
audit report with dual dates                      双重日期审计报告 a%\6L  
audit reporting stage                                 审计报告阶段 O &DkB*-  
audit responsibility                                   审计责任 f3,qDbQyJ  
audit results                                      审计结果 ckn0I  
audit risk                                          审计风险 #G</RYM~m  
audit sampling                                          审计抽样 GYv D*?uBc  
audit sampling techniques                         审计抽样方法,审计抽样技术 _~q!<-Z  
audit strategies                                  审计策略 Be~__pd  
audit summary                                         审计总结,审计小结 i.QS(gM  
audit team                                         审计小组 3y&N}'R(F  
audit test                                    审计测试 ;E,^bt<U  
audit trail                                          审计轨迹 ;<=Z\NX  
audit work                                        审计工作 N.\?"n   
audit working paper                                 审计工作底稿 Jo%`N#jG   
audited financial statement                        审计会计报表,已审计财务报表 s &4k  
Auditing Guidelines (the~)                      审计规范指南 ^HS;\8Xvb  
auditing standards                             审计准则 -cDS+ *[  
audit-oriented working paper                          (审计)业务类工作底稿 Sq#AnD6To  
authorisation                                     授权 Vq8G( <77  
authorisation of transaction                       交易的授权 Ej_>*^b  
availability                                         可获得性 i}&& rr  
B U}#3 LFr.?  
balance                                      余额;差额;平衡 +0,'B5 (E  
balance sheet                                    资产负债表 .>QzM>zO  
bank                                                 银行 DIs K+1  
bank account                                    银行账户,银行户头 rcq^mPdQ  
bank statement                                 银行对账单 x*`S>_j27=  
barter transaction                              易货交易,以物换物交易 g`7C1&U*T  
basis of audit                                    审计依据 dh9Qo4-{  
basis of preparation                                (会计报表的)编制基础 ? <F=*eS  
book of account                               账目,账簿 'SW%EVB  
borrowing                                         借款,贷款,借债 C ~e&J&zh  
branch                                              分支,分支机构,分店 0o2*X|i(  
brought forward                                (账户余额等的)承上年,承上期,承上页 s<z`<^hRe  
budget                                              预算 vR"?XqgZ  
building                                      建筑物;大楼 -FOn%7r#Y  
business conditions                                  业务情况,经营情况 { ^J/S}L ]  
business licence                               (企业等的)营业执照 WdWMZh  
business relation                                业务关系 _sp, ,gz  
G3.*fSY$.<  
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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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