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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 xYY^tZIV  
   aF[#(PF  
审计词汇英汉对照 L]q%;u]8!  
   %<|cWYM="z  
A #~4;yY\$I  
A{Qo}F<*  
iD<}r?Z  
ability to continue as a going concern               持续经营能力 WidLUv   
acceptability                                     可接受性,可接受程度 Y?- "HK:  
acceptable level of detection risk                     检查风险的可接受水平 JkQ\r$ Y.  
acceptance of engagement                       接受委托 G!Yt.M 0  
accepting the engagement for the first time              首次接受委托 oA8A @,-L  
access to asset                                         对资产的接触 }L @~!=q*  
according to                                     根据,依据,依照 6,!$S2(zT  
account balance                                账户余额 Z>~7|vl  
account for                                       对……进行会计处理,核算;解释 c`/kx  
accounting                                        会计,会计学 *xN?5u%  
accounting advisory serve                        会计咨询服务 [Wxf,rW i  
accounting firm                                 会计师事务所 l=L(pS3 ~  
accounting information                      会计信息,会计资料 S{Zf}8?6$  
accounting period                             会计期间 )d>Dcne  
accounting policies                                   会计政策 XePGOw))O  
accounting professional bodies                 会计职业组织,会计职业团体 8gG;A8  
accounting records                                   会计记录 2t? Vl%<  
accounting responsibility                           会计责任 \ 0Ba?  
accounting service                             会计服务 z'*{V\  
accounting standards                                会计准则 mnx`e>0  
Accounting Standards for Business Enterprises       企业会计准则 4]ko  
accounting system                             会计系统 cUO$IR)yL  
accounting treatment                                会计处理 3_>=Cv}  
accuracy                                    准确性,精确性 7d/I"?=|rA  
additional audit procedures                      追加审计程序 @k\,XV`T~t  
addressee                                         收件人,收信人 eh8lPTK il  
Administration of State-owned Assets  (the~)     国有资产管理局 > vXS6`;  
administrative laws and regulations                 行政法规 .EC~o  
adverse impact                                 不利影响,负面影响 xEv?2n@A  
adverse opinion                                反对意见 C=bQ2t=Z  
advisory group                                  咨询组,顾问组 4>/i,_&K K  
agency fee                                        代理费,代理费用 )$K\:w>  
aggregate                                          总计,合计为…… Ya-GDB;L  
alternation of document and record                 变造文件和记录 4y!GFhMh  
alternative audit procedures                      替代审计程序,备选审计程序 ?J-D6;  
amend                                              修改,修订 "N)InPR-  
amortisation                                      摊销 >DN^',FEm  
analytical capacity                             分析能力 !r9rTS]  
analytical procedures                               分析性程序 {Es1bO  
annual financial statements                        年度会计报表,年度财务报表 ' Er\ 68  
appendix                                          附录,附表 pktnX-Slt  
applicable                                         适用的 )P,pW?h$  
applicable laws and regulations                 适用的法规 W XG0Z  
application systems                                  应用系统 AmQsay#I_  
apply consistently                              一贯地执行,一贯地实施 { R/e1-;  
appropriate                                       适当的,合适的; )-h{0o  
征用,挪用 Htfq?\ FD  
appropriate authorization                          适当的授权 bP,Ka  
appropriateness of audit evidence                    审计证据的适当性 v^;vH$B  
approval                                    批准,核准 pD  }b$  
assertion                                    (会计报表上的)认定;确认 I:0dz:T7*  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 xe9 \5Gb}  
asset                                                 资产,财产 MHGaf`7ro  
asset restructuring                             资产重组 c:+UC  
assignment of duties                                 职责的划分 phB d+zQc  
assistant                                     助理,助理人员 BU7QK_zT:  
associated company                                 联属公司,联营公司 BqM[{Kv  
association                                        联合,结合;协会,社团 _Fe=:q  
assumption                                       假设,假定 @Fzw_qr M  
at a given date                                         在某一特定时日 r%>EiHpCU  
attestation                                         鉴证,公证 N`qGwNT%G  
attestation service                             鉴证服务 t gHN\@yj  
audit adjustment                                审计调整 >U?#'e{qW  
audit areas                                        审计领域 )@] W=  
audit conclusion                                审计结论 #B q|^:nj  
audit effectiveness                             审计效果 "ZA`Lp;%w  
audit efficiency                                  审计效率 ?j)#\s2  
audit engagement letter                      审计业务约定书 s>[Oe|`  
audit evidence                                          审计证据 >FJK$>[1:p  
audit fee                                    审计费 +n)bWB%  
audit files                                          审计档案 l@]Fzl  
audit findings                                     审计中发现的事项 %NfH` %`  
audit implementation stage                        审计实施阶段 eLbh1L  
audit mark                                        审计标识 Ga V OMT  
audit materiality                                 审计重要性 ylDfr){  
audit method                                     审计方法 c8HETs1  
audit objective                                         审计目标,审计目的 qD /h/  
audit of financial statements                      会计报表审计,财务报表审计 3>=G-AH/$K  
audit opinion                                     审计意见 ]\]mwvLT  
audit period                                      被审计期间,被审计年度 RWoVN$i>  
audit plan                                          审计计划 }=.C~f]A  
audit planning                                    编制审计计划,制定审计计划,审计计划 db}lN  
audit planning stage                                  审计计划阶段 2wgcVQ Awa  
audit procedure                                审计程序 }WF6w+  
audit programme                               审计程序表,具体审计计划 xK4E+^ b  
audit report                                       审计报告 5HTY ~&C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f# hmMa  
audit report with a qualified opinion                 有保留意见的审计报告 wRq f'  
audit report with an adverse opinion                否定意见的审计报告 NE3/>5  
audit report with dual dates                      双重日期审计报告 A0Q1"b=  
audit reporting stage                                 审计报告阶段 Ih;D-^RQ  
audit responsibility                                   审计责任 ~ H"-km"@  
audit results                                      审计结果 #qJ6iA6{  
audit risk                                          审计风险 }uO2 x@  
audit sampling                                          审计抽样 ''k}3o.K[  
audit sampling techniques                         审计抽样方法,审计抽样技术 pK'D(t  
audit strategies                                  审计策略 V#c=O}  
audit summary                                         审计总结,审计小结 =/4}!B/  
audit team                                         审计小组 3M'Y'Szm  
audit test                                    审计测试 \lyHQ-gWhc  
audit trail                                          审计轨迹 w;J#+ik  
audit work                                        审计工作 a)6?:nY$  
audit working paper                                 审计工作底稿 6 \ %#=GG  
audited financial statement                        审计会计报表,已审计财务报表 zE7)4!  
Auditing Guidelines (the~)                      审计规范指南 Z'm( M[2K  
auditing standards                             审计准则 52F3r:Rk  
audit-oriented working paper                          (审计)业务类工作底稿 ~dLe9-_9  
authorisation                                     授权 F$9+WS`c  
authorisation of transaction                       交易的授权 G B>T3l"  
availability                                         可获得性 $c LZ,N24  
B g%D.sc)69  
balance                                      余额;差额;平衡 U;gy4 rj  
balance sheet                                    资产负债表 $]?M[sL\N7  
bank                                                 银行 t1G2A`  
bank account                                    银行账户,银行户头 .tK]-f2  
bank statement                                 银行对账单 :z$+leNH\  
barter transaction                              易货交易,以物换物交易 L_!}R  
basis of audit                                    审计依据 9A}y^=!`  
basis of preparation                                (会计报表的)编制基础 P%<MQg|k`  
book of account                               账目,账簿 $us7fuKE  
borrowing                                         借款,贷款,借债 ~$7YEs)  
branch                                              分支,分支机构,分店 Cio (Ptt:  
brought forward                                (账户余额等的)承上年,承上期,承上页 8P2_/)|  
budget                                              预算 :K!L-*>A9  
building                                      建筑物;大楼 KnK\X>:  
business conditions                                  业务情况,经营情况 ff aMF~+  
business licence                               (企业等的)营业执照 `|:` yl  
business relation                                业务关系 }c#W"y5l_  
w" A{R  
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只看该作者 1楼 发表于: 2012-04-24
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