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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 O-, "/Z  
   +wi=IrRr  
审计词汇英汉对照 ZU 3Psj  
   ,{*g Q%7  
A .s{ "NqRA  
"uH>S+%|b  
')xOL =w  
ability to continue as a going concern               持续经营能力 & bTCTDZh  
acceptability                                     可接受性,可接受程度 Jm_)}dj3o  
acceptable level of detection risk                     检查风险的可接受水平 ~RR!~q  
acceptance of engagement                       接受委托 Q [OwP  
accepting the engagement for the first time              首次接受委托 *fN+wiPD  
access to asset                                         对资产的接触 u^MKqI  
according to                                     根据,依据,依照 J3yK^@&&  
account balance                                账户余额 Y"FV#<9@7E  
account for                                       对……进行会计处理,核算;解释 _c-3eQ1  
accounting                                        会计,会计学 u`|%qRt  
accounting advisory serve                        会计咨询服务 D07M!U  
accounting firm                                 会计师事务所 H(y`[B,}*  
accounting information                      会计信息,会计资料 3?o4  
accounting period                             会计期间  /  
accounting policies                                   会计政策 %a/3*vz/I%  
accounting professional bodies                 会计职业组织,会计职业团体 ysnW3q!@  
accounting records                                   会计记录 +tPBm{|  
accounting responsibility                           会计责任 ~b_DFj  
accounting service                             会计服务 xs= ~N  
accounting standards                                会计准则 x80IS:TP  
Accounting Standards for Business Enterprises       企业会计准则 oc1BOW z  
accounting system                             会计系统 Lc !2'Do;  
accounting treatment                                会计处理 tF;0P\i  
accuracy                                    准确性,精确性 ox-m)z `7  
additional audit procedures                      追加审计程序 r;Sk[Y5#  
addressee                                         收件人,收信人 sq$v6x sl  
Administration of State-owned Assets  (the~)     国有资产管理局 xmg 3,bO  
administrative laws and regulations                 行政法规 ,YD7p= PY  
adverse impact                                 不利影响,负面影响 '| i?-( f)  
adverse opinion                                反对意见  7)2K6<q  
advisory group                                  咨询组,顾问组 2yA)SGri  
agency fee                                        代理费,代理费用 s#?ZwD,=  
aggregate                                          总计,合计为…… x2!R&q8U>  
alternation of document and record                 变造文件和记录 zQ,rw[C"W  
alternative audit procedures                      替代审计程序,备选审计程序 y% bIO6u:  
amend                                              修改,修订 Lt*P&  
amortisation                                      摊销 B4.: 9Od3  
analytical capacity                             分析能力 4aO/^Hl  
analytical procedures                               分析性程序 i{^T;uAE  
annual financial statements                        年度会计报表,年度财务报表 oC5 h-4~  
appendix                                          附录,附表 m. pm,  
applicable                                         适用的 8c5YX  
applicable laws and regulations                 适用的法规 8'PZA,CW  
application systems                                  应用系统 @R&d<^I&M  
apply consistently                              一贯地执行,一贯地实施 `2Pa{g- .  
appropriate                                       适当的,合适的; RU)(|;  
征用,挪用 B=0^Rysg  
appropriate authorization                          适当的授权 NO!Qo:  
appropriateness of audit evidence                    审计证据的适当性 U3_${  
approval                                    批准,核准 R XCn;nM4  
assertion                                    (会计报表上的)认定;确认 01A{\O1$j  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 )] @h}K}  
asset                                                 资产,财产 >9H^r\  
asset restructuring                             资产重组 (=j;rfvP  
assignment of duties                                 职责的划分 K1@ Pt}  
assistant                                     助理,助理人员 nH#>_R (  
associated company                                 联属公司,联营公司 RHUZ:r  
association                                        联合,结合;协会,社团 #RlZxtx.O  
assumption                                       假设,假定 2+9VDf2  
at a given date                                         在某一特定时日 zsp%Cz7T  
attestation                                         鉴证,公证 KlT:&1SB9  
attestation service                             鉴证服务 bWTf P8gT  
audit adjustment                                审计调整 "#*W#ohVA  
audit areas                                        审计领域 zj7ta[<tr  
audit conclusion                                审计结论 ?+]=|hN  
audit effectiveness                             审计效果 Sgi`&;PF  
audit efficiency                                  审计效率 httywa^  
audit engagement letter                      审计业务约定书 }Ulxt:}   
audit evidence                                          审计证据 !Se0&Ob  
audit fee                                    审计费 AR [m+E  
audit files                                          审计档案 Z|t=t "6"  
audit findings                                     审计中发现的事项 I!hh_  
audit implementation stage                        审计实施阶段 SA TX_  
audit mark                                        审计标识 p!pf2}6Fd  
audit materiality                                 审计重要性 #Y=^4U`  
audit method                                     审计方法 "<iH8MzZ  
audit objective                                         审计目标,审计目的 D7hTn@I  
audit of financial statements                      会计报表审计,财务报表审计 R,3cJ Y_%  
audit opinion                                     审计意见 Da-Lf2qT9  
audit period                                      被审计期间,被审计年度 YY;<y%:8Z  
audit plan                                          审计计划 @1*^ttC  
audit planning                                    编制审计计划,制定审计计划,审计计划 ` @QZK0Ox  
audit planning stage                                  审计计划阶段 :;_ khno  
audit procedure                                审计程序 1Dr&BXvf]8  
audit programme                               审计程序表,具体审计计划 2 5 \S>  
audit report                                       审计报告 D /QLp3+o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >eTbg"\  
audit report with a qualified opinion                 有保留意见的审计报告 6*Z7JiQ 0  
audit report with an adverse opinion                否定意见的审计报告 'WW:'[Syn'  
audit report with dual dates                      双重日期审计报告 NsB]f{7>8+  
audit reporting stage                                 审计报告阶段 q;68tEupR  
audit responsibility                                   审计责任 cC-8.2  
audit results                                      审计结果 QXb2jWz  
audit risk                                          审计风险 Y D<3#Dr]  
audit sampling                                          审计抽样 <&\ng^Z$  
audit sampling techniques                         审计抽样方法,审计抽样技术 {T8;-H0H  
audit strategies                                  审计策略 lsax.uG5x  
audit summary                                         审计总结,审计小结 ^5X?WA,Z99  
audit team                                         审计小组 9'*7 ( j;  
audit test                                    审计测试 }PI:O%N;  
audit trail                                          审计轨迹 h7#\]2U$[5  
audit work                                        审计工作 i)x0 ]XF  
audit working paper                                 审计工作底稿 z"4 q%DC  
audited financial statement                        审计会计报表,已审计财务报表 4kL6aSqT  
Auditing Guidelines (the~)                      审计规范指南 mz0{eO  
auditing standards                             审计准则 }2]|*?1,  
audit-oriented working paper                          (审计)业务类工作底稿 Cfi4~&  
authorisation                                     授权 %M96 m   
authorisation of transaction                       交易的授权 s*PKr6X+  
availability                                         可获得性 TnQ>v{Rx  
B xUn"Xk hP  
balance                                      余额;差额;平衡 mOJdx-q?r  
balance sheet                                    资产负债表 CQ2vFg3+o  
bank                                                 银行 Bc8&-eZ ,  
bank account                                    银行账户,银行户头 TdPd8ig8{  
bank statement                                 银行对账单 -@XSDfy7S  
barter transaction                              易货交易,以物换物交易 )^(gwE  
basis of audit                                    审计依据 IP`lx  
basis of preparation                                (会计报表的)编制基础 $UzSPhv[  
book of account                               账目,账簿 Gi)Vr\Q.  
borrowing                                         借款,贷款,借债 2G8w&dtu  
branch                                              分支,分支机构,分店 { dF@Vg_n  
brought forward                                (账户余额等的)承上年,承上期,承上页 Ur+U #}  
budget                                              预算 AGFA;X  
building                                      建筑物;大楼 `"=Hk@E  
business conditions                                  业务情况,经营情况 DzR,ou  
business licence                               (企业等的)营业执照 e(s0mbJE  
business relation                                业务关系 $z_yx `5  
Z#}sK5s  
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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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