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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 ?ZV0   
   x0;}b-f  
审计词汇英汉对照 :lQjy@J  
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A }7 z+  
g5|\G%dOt  
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ability to continue as a going concern               持续经营能力 gwz _b  
acceptability                                     可接受性,可接受程度 P~ZV:Of  
acceptable level of detection risk                     检查风险的可接受水平 g)D}p@>m  
acceptance of engagement                       接受委托 U?ic$J]N  
accepting the engagement for the first time              首次接受委托 7%}3Ghc%  
access to asset                                         对资产的接触 4$2T zJE  
according to                                     根据,依据,依照 (dip Ks?K  
account balance                                账户余额 Jc?ssm\%  
account for                                       对……进行会计处理,核算;解释 {]Iu">*  
accounting                                        会计,会计学 :::f,aCAu  
accounting advisory serve                        会计咨询服务 /"{ ,m!  
accounting firm                                 会计师事务所 x,c68Q)g  
accounting information                      会计信息,会计资料 JI,hy <3l0  
accounting period                             会计期间 > ,Bu^] C  
accounting policies                                   会计政策 KJC9^BAr  
accounting professional bodies                 会计职业组织,会计职业团体 BXv)zE=j  
accounting records                                   会计记录 a4.: i  
accounting responsibility                           会计责任 'htA! KHF  
accounting service                             会计服务 wEc5{ b5M  
accounting standards                                会计准则 <0 idG  
Accounting Standards for Business Enterprises       企业会计准则 N,,2 VSUr  
accounting system                             会计系统 d>98 E9  
accounting treatment                                会计处理 p2vUt  
accuracy                                    准确性,精确性 vm^# aoDB  
additional audit procedures                      追加审计程序 h GXD u;{  
addressee                                         收件人,收信人 1WN93 SQ=  
Administration of State-owned Assets  (the~)     国有资产管理局 gpvj'Ri7V  
administrative laws and regulations                 行政法规 )-"L4TC)  
adverse impact                                 不利影响,负面影响 fDHISJv  
adverse opinion                                反对意见 )t ch>.EQ_  
advisory group                                  咨询组,顾问组 B[|/wHMsT}  
agency fee                                        代理费,代理费用 ZxPAu%Y  
aggregate                                          总计,合计为…… DmPsltpzQ  
alternation of document and record                 变造文件和记录 6i9I 4*'  
alternative audit procedures                      替代审计程序,备选审计程序 ~MQ f($]  
amend                                              修改,修订 :|Nbk58  
amortisation                                      摊销 ^Jc0c)*  
analytical capacity                             分析能力 "FIx^  
analytical procedures                               分析性程序 NS ;8&  
annual financial statements                        年度会计报表,年度财务报表 CHw_?#h  
appendix                                          附录,附表 hD"~ ^  
applicable                                         适用的 13kb~'+&r  
applicable laws and regulations                 适用的法规 d$~b`  
application systems                                  应用系统 O~OWRJ@p  
apply consistently                              一贯地执行,一贯地实施 J*C*](  
appropriate                                       适当的,合适的; (UT*T  
征用,挪用 qM !q,Q  
appropriate authorization                          适当的授权 HKw:fGt/o^  
appropriateness of audit evidence                    审计证据的适当性 k $&A  
approval                                    批准,核准 6e| 5qKr  
assertion                                    (会计报表上的)认定;确认 R0d|j#vP  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ~At.V+  
asset                                                 资产,财产 [E7@W[xr  
asset restructuring                             资产重组 .Q)"F /  
assignment of duties                                 职责的划分 Ti c9r i  
assistant                                     助理,助理人员 L1 VTq9[3  
associated company                                 联属公司,联营公司 YD D]n*&  
association                                        联合,结合;协会,社团 ;_&L^)~P$  
assumption                                       假设,假定 Y,\mrW}K   
at a given date                                         在某一特定时日  Vp^sER  
attestation                                         鉴证,公证 Bys|i0tb-  
attestation service                             鉴证服务 obolDh a  
audit adjustment                                审计调整 #7ZBbq3=  
audit areas                                        审计领域 Z+4Oa f!  
audit conclusion                                审计结论 #8OqX*/  
audit effectiveness                             审计效果 L"/ato  
audit efficiency                                  审计效率  m:Abq`C  
audit engagement letter                      审计业务约定书 7~f6j:{|z  
audit evidence                                          审计证据 :|3 C-+[  
audit fee                                    审计费 Wh_c<E}&  
audit files                                          审计档案 rP4@K%F9jB  
audit findings                                     审计中发现的事项 !{ lb#  
audit implementation stage                        审计实施阶段 }>U03aa!  
audit mark                                        审计标识 59 Y=VS  
audit materiality                                 审计重要性 ;f~'7RKy!G  
audit method                                     审计方法 ? %ntO]  
audit objective                                         审计目标,审计目的 qJj5J;k  
audit of financial statements                      会计报表审计,财务报表审计 h--bN*}H2  
audit opinion                                     审计意见 # t Ki6u  
audit period                                      被审计期间,被审计年度 CNYchE,}  
audit plan                                          审计计划 R"([Y#>m  
audit planning                                    编制审计计划,制定审计计划,审计计划 >WX'oP(<  
audit planning stage                                  审计计划阶段 ^]gl#&"D  
audit procedure                                审计程序 /[5up  
audit programme                               审计程序表,具体审计计划 So`"z[5  
audit report                                       审计报告 i(HhL&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {Aw3Itef  
audit report with a qualified opinion                 有保留意见的审计报告 'WCTjTob/  
audit report with an adverse opinion                否定意见的审计报告 c= u ORt>  
audit report with dual dates                      双重日期审计报告 {p iS3xBi  
audit reporting stage                                 审计报告阶段 +ETw:i9!?  
audit responsibility                                   审计责任 xRN$cZC  
audit results                                      审计结果 h zE)> f  
audit risk                                          审计风险 <  *OF  
audit sampling                                          审计抽样 5GkM7Zu!{j  
audit sampling techniques                         审计抽样方法,审计抽样技术 W:J00rsv=`  
audit strategies                                  审计策略 DlI|~  
audit summary                                         审计总结,审计小结 q'tT)IgD  
audit team                                         审计小组 DYK|"@  
audit test                                    审计测试 ^)~M,rW8c  
audit trail                                          审计轨迹 K? k`U,  
audit work                                        审计工作 b\Ub<pE  
audit working paper                                 审计工作底稿 yl%F<5  
audited financial statement                        审计会计报表,已审计财务报表 E@KK\m \e  
Auditing Guidelines (the~)                      审计规范指南 WcFZRy-erc  
auditing standards                             审计准则 'QU ?O[CH  
audit-oriented working paper                          (审计)业务类工作底稿 =`H( `2  
authorisation                                     授权 7F\g3^ z9`  
authorisation of transaction                       交易的授权 %BKTN @;7  
availability                                         可获得性 lc7]=,qyF  
B +\chHOsw  
balance                                      余额;差额;平衡 dM$S|, H  
balance sheet                                    资产负债表 ZT#G:a  
bank                                                 银行 nE84W$\  
bank account                                    银行账户,银行户头 GkFNLM5'  
bank statement                                 银行对账单 QCw<* Id+  
barter transaction                              易货交易,以物换物交易 }.zn:e  
basis of audit                                    审计依据 W+X zU"l  
basis of preparation                                (会计报表的)编制基础 ^*OA%wg3=h  
book of account                               账目,账簿 E?uv&evPK7  
borrowing                                         借款,贷款,借债 Op{Mc$5a  
branch                                              分支,分支机构,分店 =fPO0Ot;  
brought forward                                (账户余额等的)承上年,承上期,承上页 \ PqV|  
budget                                              预算 ~@;7}Aag  
building                                      建筑物;大楼 R?Qou!*]  
business conditions                                  业务情况,经营情况 Tw5BvB1  
business licence                               (企业等的)营业执照 sJ WwkR  
business relation                                业务关系 qxx.f5 8H  
{Xj%JE[V  
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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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