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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 i@p?.%K{  
   7 yi>G  
审计词汇英汉对照 ,wFLOfV@  
   MJD4#G  
A /R,/hi Kx\  
FIS-xpv$  
z* `81  
ability to continue as a going concern               持续经营能力 )Q\;N C=4  
acceptability                                     可接受性,可接受程度 xCQ<G{;C  
acceptable level of detection risk                     检查风险的可接受水平 B]hZ4.B1  
acceptance of engagement                       接受委托 r|P4|_No  
accepting the engagement for the first time              首次接受委托 }tJ:-!*2  
access to asset                                         对资产的接触 EU\1EBT^  
according to                                     根据,依据,依照 Z>{8FzP.F  
account balance                                账户余额 J LeV@NO  
account for                                       对……进行会计处理,核算;解释 Y6CadC  
accounting                                        会计,会计学 p]>bN  
accounting advisory serve                        会计咨询服务 6^wiEnA  
accounting firm                                 会计师事务所 ;j(xr PNb  
accounting information                      会计信息,会计资料 c"QI`;D_c  
accounting period                             会计期间 z1L.  
accounting policies                                   会计政策 dXOjaS# ~  
accounting professional bodies                 会计职业组织,会计职业团体 )8vcg{b{d  
accounting records                                   会计记录 k!%HcU%J  
accounting responsibility                           会计责任 %bv<OMD  
accounting service                             会计服务 ?hwQY}   
accounting standards                                会计准则 Vxw?"mhP  
Accounting Standards for Business Enterprises       企业会计准则 Vk-_v5  
accounting system                             会计系统 z1"UF4x*  
accounting treatment                                会计处理 2f-Z\3)9 J  
accuracy                                    准确性,精确性 @ce4sSo  
additional audit procedures                      追加审计程序 ~#-`Qh  
addressee                                         收件人,收信人 -OziUM1qs  
Administration of State-owned Assets  (the~)     国有资产管理局 {1qEN_ERx  
administrative laws and regulations                 行政法规 * JDc1$H0  
adverse impact                                 不利影响,负面影响 U} g%`<  
adverse opinion                                反对意见 rKjQEO$yi  
advisory group                                  咨询组,顾问组 n XQg(!  
agency fee                                        代理费,代理费用 u}$U|Cw-;T  
aggregate                                          总计,合计为…… cJty4m-  
alternation of document and record                 变造文件和记录 u!X 2ju<  
alternative audit procedures                      替代审计程序,备选审计程序 36j.is  
amend                                              修改,修订 X!"y>J  
amortisation                                      摊销 :bh[6 F  
analytical capacity                             分析能力 3;Xs`dk  
analytical procedures                               分析性程序  %k2zsM  
annual financial statements                        年度会计报表,年度财务报表 ,%:`Ll t]$  
appendix                                          附录,附表 `|v#x@s  
applicable                                         适用的 0xjV*0?s  
applicable laws and regulations                 适用的法规 Ea3tF0{  
application systems                                  应用系统 , <[os  
apply consistently                              一贯地执行,一贯地实施 %Cr- cR0  
appropriate                                       适当的,合适的; q`{.2yV  
征用,挪用 H;Bj\-Pa  
appropriate authorization                          适当的授权 X`vDhfh>N  
appropriateness of audit evidence                    审计证据的适当性 {UhZ\qe  
approval                                    批准,核准 T xN5K`q  
assertion                                    (会计报表上的)认定;确认 Xau.4&\d  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 A^m hPBT_  
asset                                                 资产,财产 -ss2X  
asset restructuring                             资产重组 E+>;tLw3j  
assignment of duties                                 职责的划分 B 51LZP  
assistant                                     助理,助理人员 _}\&;  
associated company                                 联属公司,联营公司 T<ua0;7  
association                                        联合,结合;协会,社团  ,cB`j7p(  
assumption                                       假设,假定 ES+&e/G"ds  
at a given date                                         在某一特定时日 Z@*Z@]FC  
attestation                                         鉴证,公证 Ex Qld  
attestation service                             鉴证服务 Sj*H4ZHD<&  
audit adjustment                                审计调整 h(zi$V  
audit areas                                        审计领域 -Wig k['v  
audit conclusion                                审计结论 Rp|:$5&nE  
audit effectiveness                             审计效果 y}3V3uqK  
audit efficiency                                  审计效率 EXzY4D ^  
audit engagement letter                      审计业务约定书 .5T7O_%FP  
audit evidence                                          审计证据 d#W[<,  
audit fee                                    审计费 7eO8cPy  
audit files                                          审计档案 y3xP~]n  
audit findings                                     审计中发现的事项 E8503  
audit implementation stage                        审计实施阶段 kxO$Uk&TX  
audit mark                                        审计标识 *[jaI-~S  
audit materiality                                 审计重要性 'R$~U?i8  
audit method                                     审计方法 /)G9w]|T  
audit objective                                         审计目标,审计目的 h0gT/x  
audit of financial statements                      会计报表审计,财务报表审计 7,jqA"9  
audit opinion                                     审计意见 RXP"v-  
audit period                                      被审计期间,被审计年度 d p?uq'  
audit plan                                          审计计划 gf!j|O;  
audit planning                                    编制审计计划,制定审计计划,审计计划 (thzW r6;  
audit planning stage                                  审计计划阶段 3)7'dM  
audit procedure                                审计程序 ;P{ *'@  
audit programme                               审计程序表,具体审计计划 II2oV}7?  
audit report                                       审计报告 6?`py}:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Zw3|HV(so  
audit report with a qualified opinion                 有保留意见的审计报告 ~:0h o  
audit report with an adverse opinion                否定意见的审计报告 t2E_y6  
audit report with dual dates                      双重日期审计报告 m:H )b{  
audit reporting stage                                 审计报告阶段 }`eeItI+  
audit responsibility                                   审计责任 ~jPe9  
audit results                                      审计结果 _Ih~'Y Fd  
audit risk                                          审计风险 ) HmpVH  
audit sampling                                          审计抽样 )Y:CV,`  
audit sampling techniques                         审计抽样方法,审计抽样技术 -8TLnl~[  
audit strategies                                  审计策略 EEaFi 8  
audit summary                                         审计总结,审计小结 B>'\g O\ 2  
audit team                                         审计小组 +uH1rF_&@  
audit test                                    审计测试 g,1\Gj%y  
audit trail                                          审计轨迹 8Ej2JMc  
audit work                                        审计工作 -V+fQGZe  
audit working paper                                 审计工作底稿 ~vt8|OOo0  
audited financial statement                        审计会计报表,已审计财务报表 ;^xku%u  
Auditing Guidelines (the~)                      审计规范指南 3}vlj:L  
auditing standards                             审计准则 O[m +5+  
audit-oriented working paper                          (审计)业务类工作底稿 qzH97<M}T  
authorisation                                     授权 KSexG:Xb  
authorisation of transaction                       交易的授权 ClEtw   
availability                                         可获得性 &2 g1Oy~  
B E;X'.7[c  
balance                                      余额;差额;平衡 t4Z.b 5g  
balance sheet                                    资产负债表 ;TR.UUT  
bank                                                 银行 rzex"}/ly  
bank account                                    银行账户,银行户头 2qEy"DKu  
bank statement                                 银行对账单 'tdjPdw  
barter transaction                              易货交易,以物换物交易 BEY}mR]  
basis of audit                                    审计依据 _LS=O@s^  
basis of preparation                                (会计报表的)编制基础 ?>w%Lg{L}  
book of account                               账目,账簿 Y/4B*>kl  
borrowing                                         借款,贷款,借债 uXp0D$a  
branch                                              分支,分支机构,分店 3}sd%vCK  
brought forward                                (账户余额等的)承上年,承上期,承上页 Ltu;sw  
budget                                              预算 @Pa ;h  
building                                      建筑物;大楼 !W6]+  
business conditions                                  业务情况,经营情况 x;C\G`9N  
business licence                               (企业等的)营业执照 BeVQ [  
business relation                                业务关系 ^ sz4rk  
/2YI!U@A  
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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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