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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 tz;o6,eb  
   *% ;A85V/  
审计词汇英汉对照 f~mwDkf?L  
   jJiuq#;T3  
A %;:![?M  
M,H8ZO:R  
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ability to continue as a going concern               持续经营能力 Pt5wm\  
acceptability                                     可接受性,可接受程度 a^J(TW /  
acceptable level of detection risk                     检查风险的可接受水平 x&;AY  
acceptance of engagement                       接受委托 Wu$ryX  
accepting the engagement for the first time              首次接受委托 ZSQiQ2\)  
access to asset                                         对资产的接触 tB>!1}v  
according to                                     根据,依据,依照 +-'F]?DN'  
account balance                                账户余额 |(%<FY$  
account for                                       对……进行会计处理,核算;解释 {"Sv~L|J;  
accounting                                        会计,会计学 7Fo^ :"  
accounting advisory serve                        会计咨询服务 aF?_V!#cT  
accounting firm                                 会计师事务所 2: gh q  
accounting information                      会计信息,会计资料 lot`6]  
accounting period                             会计期间 X2A k  
accounting policies                                   会计政策 Gxe)5 ,G  
accounting professional bodies                 会计职业组织,会计职业团体 :.g/=Q(T~  
accounting records                                   会计记录 a8T9=KY^  
accounting responsibility                           会计责任 #(614-r/  
accounting service                             会计服务 &qXobJRM  
accounting standards                                会计准则 cN&Ebn  
Accounting Standards for Business Enterprises       企业会计准则 a.%ps:  
accounting system                             会计系统 =_k  
accounting treatment                                会计处理 [ft6xI  
accuracy                                    准确性,精确性 ~Re4zU  
additional audit procedures                      追加审计程序 Lld45Bayb  
addressee                                         收件人,收信人 A` _dj}UF  
Administration of State-owned Assets  (the~)     国有资产管理局 ?+hEs =Xs  
administrative laws and regulations                 行政法规 Jp"29 )w  
adverse impact                                 不利影响,负面影响 M(+Pd_c6  
adverse opinion                                反对意见 J(# 6Cld`c  
advisory group                                  咨询组,顾问组 SV t~pE+Y  
agency fee                                        代理费,代理费用 f  u\j  
aggregate                                          总计,合计为…… `e'wW V  
alternation of document and record                 变造文件和记录 tdRvg7v,N%  
alternative audit procedures                      替代审计程序,备选审计程序 :(US um  
amend                                              修改,修订 e: Sd#H!  
amortisation                                      摊销 OlyW/hd  
analytical capacity                             分析能力 >A{Dpsi\  
analytical procedures                               分析性程序 cL#-vW<s3  
annual financial statements                        年度会计报表,年度财务报表 `:3nF'  
appendix                                          附录,附表 G)s.~ T  
applicable                                         适用的 M4)U [v  
applicable laws and regulations                 适用的法规 ?=Ceo#Er  
application systems                                  应用系统 %|H]T] s  
apply consistently                              一贯地执行,一贯地实施 :|V650/  
appropriate                                       适当的,合适的; vE(]!CB  
征用,挪用 =A,B'n\R  
appropriate authorization                          适当的授权 Ti)Me-g  
appropriateness of audit evidence                    审计证据的适当性 _}p [(sTV  
approval                                    批准,核准 MUl7o@{'  
assertion                                    (会计报表上的)认定;确认 ~ `}),aA  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 :u9'ZHkZ  
asset                                                 资产,财产 5T.U=_ag  
asset restructuring                             资产重组 <Mvni z  
assignment of duties                                 职责的划分 >6Uc|D  
assistant                                     助理,助理人员 }d; 2[fR)  
associated company                                 联属公司,联营公司 EoJ\Jk  
association                                        联合,结合;协会,社团 9+9g(6  
assumption                                       假设,假定 $`Gl XiV  
at a given date                                         在某一特定时日 _(g0$vRP~  
attestation                                         鉴证,公证 v*Gd=\88  
attestation service                             鉴证服务 v zs4tkG  
audit adjustment                                审计调整 yH" i5L9  
audit areas                                        审计领域 FW8Zpr!u  
audit conclusion                                审计结论 tx d0S!  
audit effectiveness                             审计效果 &=)O:Jfa  
audit efficiency                                  审计效率 kF^4kCJ@  
audit engagement letter                      审计业务约定书 X7-*`NI^  
audit evidence                                          审计证据 "[7-1}l  
audit fee                                    审计费 'MW%\W;  
audit files                                          审计档案 R /" f  
audit findings                                     审计中发现的事项 Qqg.z-G%.  
audit implementation stage                        审计实施阶段 ~.3v\Q  
audit mark                                        审计标识 E`_T_O=P  
audit materiality                                 审计重要性 f@YdL6&d-  
audit method                                     审计方法 \k=dqWBr7  
audit objective                                         审计目标,审计目的 `l'T/F \  
audit of financial statements                      会计报表审计,财务报表审计 A{;"e^a-^l  
audit opinion                                     审计意见 P]n0L4c  
audit period                                      被审计期间,被审计年度 )e5=<'f 1  
audit plan                                          审计计划 s i2@k  
audit planning                                    编制审计计划,制定审计计划,审计计划 o}QP+  
audit planning stage                                  审计计划阶段 ',g%L_8Sq  
audit procedure                                审计程序 >m lQ@Z_O  
audit programme                               审计程序表,具体审计计划 N{bg-%s10i  
audit report                                       审计报告 rkji#\_-FV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;SI (5rS?  
audit report with a qualified opinion                 有保留意见的审计报告 vrb@::sy0T  
audit report with an adverse opinion                否定意见的审计报告 `Gv\"|Gn  
audit report with dual dates                      双重日期审计报告 b||usv[or  
audit reporting stage                                 审计报告阶段 BA1H)%  
audit responsibility                                   审计责任 D+:s{IcL<  
audit results                                      审计结果 AP%R*0]  
audit risk                                          审计风险 %ZD]qaU 0  
audit sampling                                          审计抽样 mvH8hvD9  
audit sampling techniques                         审计抽样方法,审计抽样技术 uQc("F  
audit strategies                                  审计策略 >k`qPpf&  
audit summary                                         审计总结,审计小结 <eMqg u  
audit team                                         审计小组 ]@Y!,bw&  
audit test                                    审计测试 Htr]_<@  
audit trail                                          审计轨迹 ,gZp/yJ;  
audit work                                        审计工作 67&IaDt s  
audit working paper                                 审计工作底稿 R.WB.FP  
audited financial statement                        审计会计报表,已审计财务报表 Q/3*65  
Auditing Guidelines (the~)                      审计规范指南 *#>(P  
auditing standards                             审计准则 aHu0z:  
audit-oriented working paper                          (审计)业务类工作底稿 " {~FEx4  
authorisation                                     授权 3 . #L  
authorisation of transaction                       交易的授权 QAx9W%  
availability                                         可获得性 uQH]  
B 9;% $  
balance                                      余额;差额;平衡 Drtg7v{@\  
balance sheet                                    资产负债表 k0=!%f_G!  
bank                                                 银行 kOo  Vqu  
bank account                                    银行账户,银行户头 I~F&@  
bank statement                                 银行对账单 I2HV{1(i  
barter transaction                              易货交易,以物换物交易 KRlJKd{  
basis of audit                                    审计依据 !yj1X Ar  
basis of preparation                                (会计报表的)编制基础 cO{NiRIb  
book of account                               账目,账簿 ;taZixOH  
borrowing                                         借款,贷款,借债 FJH>P\+  
branch                                              分支,分支机构,分店  kSEA  
brought forward                                (账户余额等的)承上年,承上期,承上页 $!. [R}  
budget                                              预算 \y ?*} L  
building                                      建筑物;大楼 5@1h^w v  
business conditions                                  业务情况,经营情况 yLLA:5Q1  
business licence                               (企业等的)营业执照 }iDRlE,  
business relation                                业务关系 VtzZ1/J E  
]t!v`TH  
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只看该作者 1楼 发表于: 2012-04-24
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