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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 {W-5:~?"  
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审计词汇英汉对照 :MK=h;5Z  
   R_7 6W&  
A i[PvDv"n  
Jms=YLIAA  
hBjVe?{  
ability to continue as a going concern               持续经营能力 aQga3;S!  
acceptability                                     可接受性,可接受程度 ;xhOj<:  
acceptable level of detection risk                     检查风险的可接受水平 2@sr:,\1  
acceptance of engagement                       接受委托 +)zDA:2Wa"  
accepting the engagement for the first time              首次接受委托 }X.>4\B5  
access to asset                                         对资产的接触 %Mh Q  
according to                                     根据,依据,依照 U{"f.Z:Ydo  
account balance                                账户余额 FW_G\W.  
account for                                       对……进行会计处理,核算;解释 MvBD@`& 7  
accounting                                        会计,会计学 Mxo6fn6-46  
accounting advisory serve                        会计咨询服务  QGXQ{  
accounting firm                                 会计师事务所 *_ PPrx5  
accounting information                      会计信息,会计资料 3&$Nd  
accounting period                             会计期间 TiQ^} 5~M  
accounting policies                                   会计政策 7^Na9]PY  
accounting professional bodies                 会计职业组织,会计职业团体 h20Hg|   
accounting records                                   会计记录 IJ0#iA. T  
accounting responsibility                           会计责任 `YU=~xQ  
accounting service                             会计服务 BMdSf(l  
accounting standards                                会计准则 xkM] J)C   
Accounting Standards for Business Enterprises       企业会计准则 3524m#4&@  
accounting system                             会计系统 x )3~il5  
accounting treatment                                会计处理 yQ'eu;+]  
accuracy                                    准确性,精确性 Lbsr_*4t  
additional audit procedures                      追加审计程序 t-!m vx9Z  
addressee                                         收件人,收信人 4#_$@ r  
Administration of State-owned Assets  (the~)     国有资产管理局 Q70bEHLA  
administrative laws and regulations                 行政法规 ~\ [?wN  
adverse impact                                 不利影响,负面影响 ~H u"yAR  
adverse opinion                                反对意见 y+A{Y  
advisory group                                  咨询组,顾问组 JD ]OIh  
agency fee                                        代理费,代理费用 2 Kl a8  
aggregate                                          总计,合计为…… p-,Iio+  
alternation of document and record                 变造文件和记录 ;T>+,  
alternative audit procedures                      替代审计程序,备选审计程序 5KJ%]B(H2  
amend                                              修改,修订 Ib6(Bp9.L  
amortisation                                      摊销 /=T H08  
analytical capacity                             分析能力 =-Nsc1&  
analytical procedures                               分析性程序 ~p\n&{P0  
annual financial statements                        年度会计报表,年度财务报表 nkRK +~>  
appendix                                          附录,附表 5}XvL'  
applicable                                         适用的 =T4u":#N;  
applicable laws and regulations                 适用的法规 1A^1@^{m'  
application systems                                  应用系统 =*O=E@]  
apply consistently                              一贯地执行,一贯地实施 1%jH^,t/m  
appropriate                                       适当的,合适的; IC/Q  
征用,挪用 [Tp%"f1  
appropriate authorization                          适当的授权 x,\!DLq:p  
appropriateness of audit evidence                    审计证据的适当性 Oc~aW3*A(  
approval                                    批准,核准 oNIFx5*Z  
assertion                                    (会计报表上的)认定;确认 %'0&ElQ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 *T1~)z}j<  
asset                                                 资产,财产 W$'0Dc  
asset restructuring                             资产重组 B?3juyB`--  
assignment of duties                                 职责的划分 3;l" =#5  
assistant                                     助理,助理人员 W Y:s gG  
associated company                                 联属公司,联营公司 "r..  
association                                        联合,结合;协会,社团 .,M;huRg  
assumption                                       假设,假定 `%=<R-/#7S  
at a given date                                         在某一特定时日 K &dT(U  
attestation                                         鉴证,公证 6,+nRiZ  
attestation service                             鉴证服务 =|,A%ZGF$  
audit adjustment                                审计调整 #\ #3r  
audit areas                                        审计领域 8W -@N  
audit conclusion                                审计结论 3D_"y Z  
audit effectiveness                             审计效果 ah+j!e  
audit efficiency                                  审计效率 LuS+_|]x  
audit engagement letter                      审计业务约定书 hcyO97@r  
audit evidence                                          审计证据 "SR5wr   
audit fee                                    审计费 :YNp8!?T?  
audit files                                          审计档案 Q["t eo]DQ  
audit findings                                     审计中发现的事项 >1ZJ{se  
audit implementation stage                        审计实施阶段  D:JS)+]  
audit mark                                        审计标识 3sbK7,4  
audit materiality                                 审计重要性 n8u*JeN  
audit method                                     审计方法 Q7GY3X*kA  
audit objective                                         审计目标,审计目的 z"UPyW1?  
audit of financial statements                      会计报表审计,财务报表审计 @G*.1;jO  
audit opinion                                     审计意见 10O$'`  
audit period                                      被审计期间,被审计年度 ,@.EpbB  
audit plan                                          审计计划 Mu2`ODe]  
audit planning                                    编制审计计划,制定审计计划,审计计划 }C,O   
audit planning stage                                  审计计划阶段 B4Lx{u no  
audit procedure                                审计程序 ;GOz>pg  
audit programme                               审计程序表,具体审计计划 &z @~B&O  
audit report                                       审计报告 l r~gG3   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Uf$i3  
audit report with a qualified opinion                 有保留意见的审计报告 g_z/{1$  
audit report with an adverse opinion                否定意见的审计报告 }l;Lxb2`  
audit report with dual dates                      双重日期审计报告 .Dw,"VHP  
audit reporting stage                                 审计报告阶段 XYfv(y  
audit responsibility                                   审计责任 E FY@Y[  
audit results                                      审计结果 kg>>D  
audit risk                                          审计风险 1mH\k5xu  
audit sampling                                          审计抽样 o~1 Kp!U  
audit sampling techniques                         审计抽样方法,审计抽样技术 Phs-(3  
audit strategies                                  审计策略 f$F*3  
audit summary                                         审计总结,审计小结 "HlgRp]u  
audit team                                         审计小组 &leK}je [  
audit test                                    审计测试  CdZ BG  
audit trail                                          审计轨迹 n7l%gA*  
audit work                                        审计工作 ; Lql_1  
audit working paper                                 审计工作底稿 \ZH&LPAY  
audited financial statement                        审计会计报表,已审计财务报表 ' ~Q2!F  
Auditing Guidelines (the~)                      审计规范指南 s| -FH X  
auditing standards                             审计准则 9 wh2f7k  
audit-oriented working paper                          (审计)业务类工作底稿 yI)~]K r  
authorisation                                     授权 8C7Z{@A&#  
authorisation of transaction                       交易的授权 hfrnxeM#~  
availability                                         可获得性 FxRXPt FK  
B ax|1b`XUr"  
balance                                      余额;差额;平衡 Y*LaBxt Q  
balance sheet                                    资产负债表 YnTB&GPxl  
bank                                                 银行 .C bGDZ  
bank account                                    银行账户,银行户头 b,<9  
bank statement                                 银行对账单 0X9Y~TM%  
barter transaction                              易货交易,以物换物交易 <Q5Le dN  
basis of audit                                    审计依据 'C>U=cE7  
basis of preparation                                (会计报表的)编制基础 2]WE({P  
book of account                               账目,账簿 P Sx304  
borrowing                                         借款,贷款,借债 $nPAm6mH  
branch                                              分支,分支机构,分店 ,Em$!n  
brought forward                                (账户余额等的)承上年,承上期,承上页 Q@QFV~  
budget                                              预算 :&w{\-0{  
building                                      建筑物;大楼 m,_d^  
business conditions                                  业务情况,经营情况 Q0cRH"!:  
business licence                               (企业等的)营业执照 A6"Hk0Hf  
business relation                                业务关系 Ph,- sR  
nH[+n `{o  
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只看该作者 1楼 发表于: 2012-04-24
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