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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 p K0"%eA  
   ]U"94S U:)  
审计词汇英汉对照 `OSN\"\ad  
   5\z `-)  
A Omd .9  
6}r`/?"A1  
*}P~P$q%  
ability to continue as a going concern               持续经营能力 B}^w_C2  
acceptability                                     可接受性,可接受程度 yPq'( PV  
acceptable level of detection risk                     检查风险的可接受水平 |\pbir  
acceptance of engagement                       接受委托 t 5 G9!Nn  
accepting the engagement for the first time              首次接受委托 | Bi!  
access to asset                                         对资产的接触 &jmRA';sK  
according to                                     根据,依据,依照 .V,@k7U,V  
account balance                                账户余额 ](hE^\ SC  
account for                                       对……进行会计处理,核算;解释 =>-Rnc @  
accounting                                        会计,会计学 F6z%VWU  
accounting advisory serve                        会计咨询服务 ~@}Bi@*  
accounting firm                                 会计师事务所 % >=!p  
accounting information                      会计信息,会计资料 ]q4rlT.i  
accounting period                             会计期间 {.XEL  
accounting policies                                   会计政策 $< JaLS  
accounting professional bodies                 会计职业组织,会计职业团体 WlU0:(d  
accounting records                                   会计记录 { ;2PL^i  
accounting responsibility                           会计责任 a |X a3E  
accounting service                             会计服务 Rb'|EiNPw  
accounting standards                                会计准则 X(NLtO w  
Accounting Standards for Business Enterprises       企业会计准则 \ kZ?  
accounting system                             会计系统 RCpR3iC2  
accounting treatment                                会计处理 kDsFR#w&`  
accuracy                                    准确性,精确性 %KLp ig  
additional audit procedures                      追加审计程序 hv?9*tLh0  
addressee                                         收件人,收信人 x7Yu I  
Administration of State-owned Assets  (the~)     国有资产管理局 ,y#Kv|R  
administrative laws and regulations                 行政法规 P5UL4uyl  
adverse impact                                 不利影响,负面影响 y+NN< EY@  
adverse opinion                                反对意见 yU*8|FQbP  
advisory group                                  咨询组,顾问组 ?{ryGhb~  
agency fee                                        代理费,代理费用 5?x>9C a  
aggregate                                          总计,合计为…… g%=z_  
alternation of document and record                 变造文件和记录 a^I\ /&aw'  
alternative audit procedures                      替代审计程序,备选审计程序 %$.3V#?  
amend                                              修改,修订 Bx< <~[Ws}  
amortisation                                      摊销 GB=X5<;  
analytical capacity                             分析能力 p;>ec:z3M  
analytical procedures                               分析性程序 [MUpxOAsd  
annual financial statements                        年度会计报表,年度财务报表 4\iOeZR f  
appendix                                          附录,附表 'DCTc&J['  
applicable                                         适用的 fumm<:<CLO  
applicable laws and regulations                 适用的法规 Jcd-  
application systems                                  应用系统  R[D{|K@"  
apply consistently                              一贯地执行,一贯地实施 ``hf= `We  
appropriate                                       适当的,合适的; rD 3v$B  
征用,挪用 Hquc o  
appropriate authorization                          适当的授权 R\!2l |_  
appropriateness of audit evidence                    审计证据的适当性 W:pIPDx1=!  
approval                                    批准,核准 (5-FVp fb  
assertion                                    (会计报表上的)认定;确认 g,!L$,/F  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 N2;B-UF 7  
asset                                                 资产,财产 a .k.n<  
asset restructuring                             资产重组 b gK}-EU  
assignment of duties                                 职责的划分 u7>],<  
assistant                                     助理,助理人员 r7%I n^k  
associated company                                 联属公司,联营公司 !$gR{XH$]  
association                                        联合,结合;协会,社团 _l8 9  
assumption                                       假设,假定 +V{kb<P  
at a given date                                         在某一特定时日 *XIF)Q=<>  
attestation                                         鉴证,公证 p8Qk 'F=h  
attestation service                             鉴证服务 *RJG!t*t  
audit adjustment                                审计调整 n{ar gI8wF  
audit areas                                        审计领域 k_rt&}e+Gi  
audit conclusion                                审计结论 |ATvS2  
audit effectiveness                             审计效果 EM(g mWHij  
audit efficiency                                  审计效率 YJT&{jYi  
audit engagement letter                      审计业务约定书 V17%=bCZ5[  
audit evidence                                          审计证据 L>Fa^jq5  
audit fee                                    审计费 L [pBB  
audit files                                          审计档案 n FHUy9q  
audit findings                                     审计中发现的事项 *k.G5>@  
audit implementation stage                        审计实施阶段 8e1UmM[  
audit mark                                        审计标识 =O5pY9UO  
audit materiality                                 审计重要性 &5B'nk"  
audit method                                     审计方法 65JF`]  
audit objective                                         审计目标,审计目的 }C"%p8=HM  
audit of financial statements                      会计报表审计,财务报表审计 :!WHFB o 8  
audit opinion                                     审计意见 - M4J JV(  
audit period                                      被审计期间,被审计年度 {EB;h\C  
audit plan                                          审计计划 g}k`o!q  
audit planning                                    编制审计计划,制定审计计划,审计计划 6]WAUK%h  
audit planning stage                                  审计计划阶段 %K=?@M9i  
audit procedure                                审计程序 KQ!8ks]  
audit programme                               审计程序表,具体审计计划 84& $^lNV  
audit report                                       审计报告 Z&+ g;(g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FrGgga$  
audit report with a qualified opinion                 有保留意见的审计报告 @k,#L`3^  
audit report with an adverse opinion                否定意见的审计报告 2*;~S4 4  
audit report with dual dates                      双重日期审计报告 nS }<-s  
audit reporting stage                                 审计报告阶段 gwuI-d^  
audit responsibility                                   审计责任 X!TpYUZ '  
audit results                                      审计结果 O:;w3u7;u  
audit risk                                          审计风险 /K@XzwM  
audit sampling                                          审计抽样 8mvy\l EEH  
audit sampling techniques                         审计抽样方法,审计抽样技术 %S960  
audit strategies                                  审计策略  MzdV2.  
audit summary                                         审计总结,审计小结 4yy>jXD G  
audit team                                         审计小组 ;#W2|'HD  
audit test                                    审计测试 u5`u>.!  
audit trail                                          审计轨迹 XPXIg  
audit work                                        审计工作 _$E6P^AQ  
audit working paper                                 审计工作底稿 w e//|fA<  
audited financial statement                        审计会计报表,已审计财务报表 Cgk<pky1  
Auditing Guidelines (the~)                      审计规范指南 r,73 C/*&/  
auditing standards                             审计准则 'x#~'v*  
audit-oriented working paper                          (审计)业务类工作底稿 ,aZ[R27rpL  
authorisation                                     授权 {L{o]Ii?g  
authorisation of transaction                       交易的授权 :1QI8%L'$i  
availability                                         可获得性 @1roe G  
B DN>[\hg  
balance                                      余额;差额;平衡 EHJ .T~X  
balance sheet                                    资产负债表 GY'%+ \*tj  
bank                                                 银行 O3,jg |,  
bank account                                    银行账户,银行户头 w3ResQ   
bank statement                                 银行对账单 ~g]Vw4pv  
barter transaction                              易货交易,以物换物交易 PJ|P1O36a  
basis of audit                                    审计依据 2`K=Hby  
basis of preparation                                (会计报表的)编制基础 /l ~p=PK  
book of account                               账目,账簿 DMr\ TN  
borrowing                                         借款,贷款,借债 e8a+2.!&\  
branch                                              分支,分支机构,分店 hED}h![  
brought forward                                (账户余额等的)承上年,承上期,承上页 Qz1E 2yJ  
budget                                              预算 q 'yva  
building                                      建筑物;大楼 W a Rw05r  
business conditions                                  业务情况,经营情况 W' VslZG  
business licence                               (企业等的)营业执照 -$ls(oot  
business relation                                业务关系 MAR'y8I  
!c Hum  
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只看该作者 1楼 发表于: 2012-04-24
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