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[专业英语]审计词汇英汉对照 [复制链接]

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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 J|FyY)_  
   =cC]8Pz?  
审计词汇英汉对照 'fA D Dh}  
   jZ D\u%  
A vWkKNB  
T4!]^_t^  
x>8f#B\Mr  
ability to continue as a going concern               持续经营能力 Ok`U*j  
acceptability                                     可接受性,可接受程度 hTG d Uw]  
acceptable level of detection risk                     检查风险的可接受水平 ^Js9E  
acceptance of engagement                       接受委托 3sZK[Y|ax  
accepting the engagement for the first time              首次接受委托 #6H<JB  
access to asset                                         对资产的接触 H4:TYh  
according to                                     根据,依据,依照 sId5pY!  
account balance                                账户余额 @J<B^_+Se  
account for                                       对……进行会计处理,核算;解释 Na~_=3+a  
accounting                                        会计,会计学 ;5|EpoM  
accounting advisory serve                        会计咨询服务 NUnP'X=J,  
accounting firm                                 会计师事务所 3N*Shzusbt  
accounting information                      会计信息,会计资料 "tj#P  
accounting period                             会计期间 x b0+4w|  
accounting policies                                   会计政策 =hs@W)-O  
accounting professional bodies                 会计职业组织,会计职业团体 =h_gj >  
accounting records                                   会计记录 YqJIp. Z  
accounting responsibility                           会计责任 %|,<\~P  
accounting service                             会计服务 <@vE 3v;  
accounting standards                                会计准则 AX,Db%`l,  
Accounting Standards for Business Enterprises       企业会计准则 Ys_YjlMIbl  
accounting system                             会计系统 ;Z`)*TRp4  
accounting treatment                                会计处理 |TUpv*pq  
accuracy                                    准确性,精确性 JZXc1R| 9  
additional audit procedures                      追加审计程序 G2^DukK.  
addressee                                         收件人,收信人 |"-,C}O  
Administration of State-owned Assets  (the~)     国有资产管理局 j>b OnCp~  
administrative laws and regulations                 行政法规 ]s -6GT  
adverse impact                                 不利影响,负面影响 `P5"5N\h  
adverse opinion                                反对意见 u9gr@06  
advisory group                                  咨询组,顾问组  XGoy#h  
agency fee                                        代理费,代理费用 {;}8Z$  
aggregate                                          总计,合计为…… $($SQZK&  
alternation of document and record                 变造文件和记录 ~+np7  
alternative audit procedures                      替代审计程序,备选审计程序 Vx*q'~4y!|  
amend                                              修改,修订 ;dFe >`~  
amortisation                                      摊销 $ vjmW! O  
analytical capacity                             分析能力 $ B9=v  
analytical procedures                               分析性程序 Yq^y"rw  
annual financial statements                        年度会计报表,年度财务报表 2bJF lxEU  
appendix                                          附录,附表 0&\Aw'21  
applicable                                         适用的 i`SF<)M(  
applicable laws and regulations                 适用的法规 f5a](&  
application systems                                  应用系统 b tu:@s8ci  
apply consistently                              一贯地执行,一贯地实施 X2uX+}h*tA  
appropriate                                       适当的,合适的; Xdq, =;  
征用,挪用 7asq]Y}<  
appropriate authorization                          适当的授权 vRq xZN  
appropriateness of audit evidence                    审计证据的适当性 bevT`D  
approval                                    批准,核准 `-H:j:U{  
assertion                                    (会计报表上的)认定;确认 C#~MR+;  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平  5q ,  
asset                                                 资产,财产 <C$<(Dw5  
asset restructuring                             资产重组 vOK;l0%  
assignment of duties                                 职责的划分 =eqI]rVj^  
assistant                                     助理,助理人员 i4I0oRp  
associated company                                 联属公司,联营公司 AVr!e   
association                                        联合,结合;协会,社团 wF uh6!J  
assumption                                       假设,假定 zFtGc  
at a given date                                         在某一特定时日 QC4T=E]` j  
attestation                                         鉴证,公证 n{t',r50  
attestation service                             鉴证服务 1,j9(m2  
audit adjustment                                审计调整 cWc)sb  
audit areas                                        审计领域 T,uIA]  
audit conclusion                                审计结论 D H !Br  
audit effectiveness                             审计效果 +_eb*Z`5o  
audit efficiency                                  审计效率 ?Qig$  
audit engagement letter                      审计业务约定书 psC7I E<v  
audit evidence                                          审计证据 WO-WoPO  
audit fee                                    审计费 6EU4  
audit files                                          审计档案 fqb$_>3Ol  
audit findings                                     审计中发现的事项 8q3TeMYV  
audit implementation stage                        审计实施阶段 .dCP8|  
audit mark                                        审计标识 $t$f1?  
audit materiality                                 审计重要性 C):d9OI?  
audit method                                     审计方法 U_- K6:tr  
audit objective                                         审计目标,审计目的 &XRFX 5gP  
audit of financial statements                      会计报表审计,财务报表审计 `5-#M/J  
audit opinion                                     审计意见 y.:-  
audit period                                      被审计期间,被审计年度 ?Q)Z..7  
audit plan                                          审计计划 ^qx\e$R  
audit planning                                    编制审计计划,制定审计计划,审计计划 k_n{Mss'9  
audit planning stage                                  审计计划阶段 0lCd,a 2:  
audit procedure                                审计程序 E ZKz-}  
audit programme                               审计程序表,具体审计计划 #`4^zU)  
audit report                                       审计报告 %-/:ps  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xD# I&.  
audit report with a qualified opinion                 有保留意见的审计报告  #>jH[Q  
audit report with an adverse opinion                否定意见的审计报告 hZWK5KwT  
audit report with dual dates                      双重日期审计报告 rp#*uV9;  
audit reporting stage                                 审计报告阶段 +~Lzsh"  
audit responsibility                                   审计责任 xqWrW)  
audit results                                      审计结果 +g6j =%  
audit risk                                          审计风险 4sBoD=e  
audit sampling                                          审计抽样 Kw0V4UF  
audit sampling techniques                         审计抽样方法,审计抽样技术 rg^\BUa-W,  
audit strategies                                  审计策略 /v)!m&6]>  
audit summary                                         审计总结,审计小结 q>(u>z!  
audit team                                         审计小组 {2k< k(,  
audit test                                    审计测试 %4|}&,%%r  
audit trail                                          审计轨迹 .cS,T<$  
audit work                                        审计工作 pt%~,M _  
audit working paper                                 审计工作底稿 q4GW=@eD  
audited financial statement                        审计会计报表,已审计财务报表 mUyv+n,  
Auditing Guidelines (the~)                      审计规范指南 B"8JFf}"q  
auditing standards                             审计准则 T:%wX9W  
audit-oriented working paper                          (审计)业务类工作底稿 liw 9:@+V  
authorisation                                     授权 5m USh3  
authorisation of transaction                       交易的授权 d<GG (  
availability                                         可获得性 tD7C7m  
B <Mn7`i  
balance                                      余额;差额;平衡 sx< + *Trl  
balance sheet                                    资产负债表 oB06{/6  
bank                                                 银行 ;=VK _3"  
bank account                                    银行账户,银行户头 @VC9gd O/  
bank statement                                 银行对账单 vYR=TN=Z4  
barter transaction                              易货交易,以物换物交易 H"GE\  
basis of audit                                    审计依据 R QS:h]?:l  
basis of preparation                                (会计报表的)编制基础 mGpkM?Y"  
book of account                               账目,账簿 k3/JQ]'D  
borrowing                                         借款,贷款,借债 0?Tk* X  
branch                                              分支,分支机构,分店 q8 xc70: R  
brought forward                                (账户余额等的)承上年,承上期,承上页 Hrg=s R  
budget                                              预算 *o e0=  
building                                      建筑物;大楼 zNr_ W[  
business conditions                                  业务情况,经营情况 =PKt09b^  
business licence                               (企业等的)营业执照 wdcryejCkr  
business relation                                业务关系 N 1f~K.e\  
W3{<e"  
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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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