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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 x/dyb.  
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审计词汇英汉对照 p|+TgOYOc  
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A $a'}7Q_  
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ability to continue as a going concern               持续经营能力 FD al;T  
acceptability                                     可接受性,可接受程度 +Ly @5y"  
acceptable level of detection risk                     检查风险的可接受水平 VVJIJ9L&C  
acceptance of engagement                       接受委托  WZM  
accepting the engagement for the first time              首次接受委托 i_(6} Y&  
access to asset                                         对资产的接触 0[])wl  
according to                                     根据,依据,依照 [\3W_jR  
account balance                                账户余额 +"1fr  
account for                                       对……进行会计处理,核算;解释 _9C,N2a{C  
accounting                                        会计,会计学 > JC"YB  
accounting advisory serve                        会计咨询服务 Z 4QL&?U  
accounting firm                                 会计师事务所 A<_{7F9  
accounting information                      会计信息,会计资料 MY}/h@  
accounting period                             会计期间 )G),iy  
accounting policies                                   会计政策 0^vz /y1c  
accounting professional bodies                 会计职业组织,会计职业团体 uJ`:@Z^J  
accounting records                                   会计记录 7M)<Sv  
accounting responsibility                           会计责任 xz Hb+1+p  
accounting service                             会计服务 Ae\:{[c_D  
accounting standards                                会计准则 iN r&;  
Accounting Standards for Business Enterprises       企业会计准则 ot0 g@q[3  
accounting system                             会计系统 lK_T%1Gz  
accounting treatment                                会计处理 a<J< Oc!  
accuracy                                    准确性,精确性 IIN,Da;hD  
additional audit procedures                      追加审计程序 \%&):OD1  
addressee                                         收件人,收信人 :T{VCw:*  
Administration of State-owned Assets  (the~)     国有资产管理局 }9kn;rb$g  
administrative laws and regulations                 行政法规 bFhZSk )  
adverse impact                                 不利影响,负面影响 U(gYx@   
adverse opinion                                反对意见 8<Pi}RH  
advisory group                                  咨询组,顾问组 Z((e-T#,  
agency fee                                        代理费,代理费用 vi.INe  
aggregate                                          总计,合计为…… T|,/C|L  
alternation of document and record                 变造文件和记录 w75Ro6y  
alternative audit procedures                      替代审计程序,备选审计程序 B@v (ZY  
amend                                              修改,修订 U1`pY:P  
amortisation                                      摊销 eA*We  
analytical capacity                             分析能力 jx{ fel  
analytical procedures                               分析性程序 `A9fanh  
annual financial statements                        年度会计报表,年度财务报表 w  _4O;  
appendix                                          附录,附表 g/(BV7V  
applicable                                         适用的 5=\^DeM@ H  
applicable laws and regulations                 适用的法规 8"TlWHF`  
application systems                                  应用系统 'P*OzZ4>$  
apply consistently                              一贯地执行,一贯地实施 T% GR{mp  
appropriate                                       适当的,合适的; +:W/=C d(h  
征用,挪用 -24ccN;  
appropriate authorization                          适当的授权 Cn0s?3Fm  
appropriateness of audit evidence                    审计证据的适当性 u{7->[=  
approval                                    批准,核准 F"cZ$TL]  
assertion                                    (会计报表上的)认定;确认 -Kw7! =_ g  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 3-oKY*jO  
asset                                                 资产,财产 U&43/;<,  
asset restructuring                             资产重组 ?gBFfi  
assignment of duties                                 职责的划分 v,Zoy|Lu  
assistant                                     助理,助理人员 l[i1,4  
associated company                                 联属公司,联营公司 \TYVAt] ?  
association                                        联合,结合;协会,社团 X,c`,B03  
assumption                                       假设,假定 r9*6=*J|  
at a given date                                         在某一特定时日 EI)2 c.A  
attestation                                         鉴证,公证 u1gD*4+  
attestation service                             鉴证服务 rp^:{6O  
audit adjustment                                审计调整 Rn`DUYg  
audit areas                                        审计领域 aK_k'4YTm  
audit conclusion                                审计结论 R#i`H(N  
audit effectiveness                             审计效果 D^a(|L3;  
audit efficiency                                  审计效率 ~T/tk?:8Vi  
audit engagement letter                      审计业务约定书 8)M WC:  
audit evidence                                          审计证据 `4?|yp.|L  
audit fee                                    审计费 !x\\# 9  
audit files                                          审计档案 =**Q\ Sl  
audit findings                                     审计中发现的事项 Z +O< IF%  
audit implementation stage                        审计实施阶段 A2p%Y},  
audit mark                                        审计标识 f]mVM(XZN  
audit materiality                                 审计重要性 |Qb@.  
audit method                                     审计方法 9Fw NX  
audit objective                                         审计目标,审计目的 #2lvRJB  
audit of financial statements                      会计报表审计,财务报表审计 )TyP{X>   
audit opinion                                     审计意见 >vR2K^  
audit period                                      被审计期间,被审计年度 y2mSPLw  
audit plan                                          审计计划 2G<XA  
audit planning                                    编制审计计划,制定审计计划,审计计划 M`8c|*G   
audit planning stage                                  审计计划阶段 $Yp.BE<}  
audit procedure                                审计程序 1|AY&u%fiP  
audit programme                               审计程序表,具体审计计划 x <OVtAUB  
audit report                                       审计报告 s}yN_D+V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kem(U {m  
audit report with a qualified opinion                 有保留意见的审计报告 ;@:-T/=  
audit report with an adverse opinion                否定意见的审计报告 rVRv*W  
audit report with dual dates                      双重日期审计报告 u.*}'C>^^v  
audit reporting stage                                 审计报告阶段 K` j:F>b  
audit responsibility                                   审计责任 #3{{[i(;i  
audit results                                      审计结果 jW4>WDN:  
audit risk                                          审计风险 ^.  
audit sampling                                          审计抽样 g_! xD;0  
audit sampling techniques                         审计抽样方法,审计抽样技术 mxu!$wx  
audit strategies                                  审计策略  (^B=>  
audit summary                                         审计总结,审计小结 us8HXvvp{  
audit team                                         审计小组 gIIF17|Z  
audit test                                    审计测试 ]"?<y s  
audit trail                                          审计轨迹 th<>%e}5c  
audit work                                        审计工作 UR S=1+  
audit working paper                                 审计工作底稿 (i?9/8I  
audited financial statement                        审计会计报表,已审计财务报表 \zwm:@lG  
Auditing Guidelines (the~)                      审计规范指南 _y sakn  
auditing standards                             审计准则 +F%tBUY{<  
audit-oriented working paper                          (审计)业务类工作底稿 {t.S_|IE  
authorisation                                     授权 +\u\BJ!LAJ  
authorisation of transaction                       交易的授权 FQE(qltf,  
availability                                         可获得性 *cCj*Zr]  
B ie>mOsz  
balance                                      余额;差额;平衡 f"NWv!  
balance sheet                                    资产负债表 G:wO1f6  
bank                                                 银行 M;NIcM  
bank account                                    银行账户,银行户头 yq<W+b/  
bank statement                                 银行对账单 ?<5KLvGv  
barter transaction                              易货交易,以物换物交易 l8 $.k5X  
basis of audit                                    审计依据 fC[~X[H  
basis of preparation                                (会计报表的)编制基础 e.#,9  
book of account                               账目,账簿 GXNkl?#  
borrowing                                         借款,贷款,借债 d2)]6)z6  
branch                                              分支,分支机构,分店 XW\ 3ttx  
brought forward                                (账户余额等的)承上年,承上期,承上页 k7L4~W  
budget                                              预算 2$VSH&  
building                                      建筑物;大楼 e**'[3Y  
business conditions                                  业务情况,经营情况 t<$J 3h/"  
business licence                               (企业等的)营业执照 -v|lM8  
business relation                                业务关系 %`\Qtsape  
jxt]Z3a~0  
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只看该作者 1楼 发表于: 2012-04-24
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