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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 Tq r]5  
   ]5+db0  
审计词汇英汉对照 Jv|uI1V  
    i,{'}B  
A +$hqwNh@Z@  
f#s /Ycp+  
nty^De%  
ability to continue as a going concern               持续经营能力 vakAl;  
acceptability                                     可接受性,可接受程度 ]pZxbs&Vb  
acceptable level of detection risk                     检查风险的可接受水平 "gcHcboU5$  
acceptance of engagement                       接受委托 &vf%E@<  
accepting the engagement for the first time              首次接受委托 |6%B2I&c  
access to asset                                         对资产的接触 %V>Ss9;/8  
according to                                     根据,依据,依照 t4a/\{/#9|  
account balance                                账户余额 &B</^:  
account for                                       对……进行会计处理,核算;解释 TsPx"+>7`  
accounting                                        会计,会计学 {R2gz]v4  
accounting advisory serve                        会计咨询服务 7gLN7_2  
accounting firm                                 会计师事务所 4xg7 oo0iJ  
accounting information                      会计信息,会计资料 { *"I4  
accounting period                             会计期间 D5wy7`c  
accounting policies                                   会计政策 e;y\v/A  
accounting professional bodies                 会计职业组织,会计职业团体 $c!cO" U  
accounting records                                   会计记录 u}eqU%  
accounting responsibility                           会计责任 wF +9Iu  
accounting service                             会计服务 JF%eC}[d  
accounting standards                                会计准则 u7_IO  
Accounting Standards for Business Enterprises       企业会计准则 T ~9)0A"]  
accounting system                             会计系统 |mSFa8G@  
accounting treatment                                会计处理 YceX)  
accuracy                                    准确性,精确性 g:l5,j.K  
additional audit procedures                      追加审计程序 6;02_C]\o  
addressee                                         收件人,收信人 l (EDe  
Administration of State-owned Assets  (the~)     国有资产管理局 7X h'VOljB  
administrative laws and regulations                 行政法规 ?R  4sH  
adverse impact                                 不利影响,负面影响 R6^U9 fDG  
adverse opinion                                反对意见 b h%@Lo  
advisory group                                  咨询组,顾问组 d-=RS]j;j  
agency fee                                        代理费,代理费用 X=i^[ ?C  
aggregate                                          总计,合计为……  k3[%pS  
alternation of document and record                 变造文件和记录 xz-z" 8d  
alternative audit procedures                      替代审计程序,备选审计程序  p)5j~Nl  
amend                                              修改,修订 MZyzc {c,  
amortisation                                      摊销 u!=9.3  
analytical capacity                             分析能力 7oj ^(R,  
analytical procedures                               分析性程序 cmpT_51~O  
annual financial statements                        年度会计报表,年度财务报表 Vv"JN?dHi  
appendix                                          附录,附表 wABaNB=9;  
applicable                                         适用的 BT|5"b}  
applicable laws and regulations                 适用的法规 uSeRn@  
application systems                                  应用系统 SLzxF uV  
apply consistently                              一贯地执行,一贯地实施 w4m -DR5  
appropriate                                       适当的,合适的; pvCf4pf~  
征用,挪用 q5jLK)  
appropriate authorization                          适当的授权 6TN!63{Cz  
appropriateness of audit evidence                    审计证据的适当性  V Ae@P  
approval                                    批准,核准 1o&] =(  
assertion                                    (会计报表上的)认定;确认 6}Se$XMl  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 n"[VM=YGI  
asset                                                 资产,财产 [D8u.8q  
asset restructuring                             资产重组 ^6tcB* #A  
assignment of duties                                 职责的划分 lzJ[`i.  
assistant                                     助理,助理人员 Fap@cW3?8  
associated company                                 联属公司,联营公司 "|{3V:e>a  
association                                        联合,结合;协会,社团 So&an !  
assumption                                       假设,假定 I9sx*'  
at a given date                                         在某一特定时日 <M(Jqb cWa  
attestation                                         鉴证,公证 2~:jg1  
attestation service                             鉴证服务 mlIX>ss|7B  
audit adjustment                                审计调整 Y<~N x~w{  
audit areas                                        审计领域 j"FX ?|4  
audit conclusion                                审计结论  .AEOf0t  
audit effectiveness                             审计效果 jwm2ZJW  
audit efficiency                                  审计效率 wz!a;]agg  
audit engagement letter                      审计业务约定书 0* G5Vd  
audit evidence                                          审计证据 1ga-8&!  
audit fee                                    审计费 f.V 1  
audit files                                          审计档案 >(v%"04|e  
audit findings                                     审计中发现的事项 >d.o1<  
audit implementation stage                        审计实施阶段 u"rK5'  
audit mark                                        审计标识 XkB^.[B  
audit materiality                                 审计重要性 ]zGgx07d  
audit method                                     审计方法 ^%)H;  
audit objective                                         审计目标,审计目的 t tEQgkd`  
audit of financial statements                      会计报表审计,财务报表审计 tTWeOAF  
audit opinion                                     审计意见 ~W h} W((L  
audit period                                      被审计期间,被审计年度 eY3l^Su1  
audit plan                                          审计计划 bjgf8427I  
audit planning                                    编制审计计划,制定审计计划,审计计划 [;bZQ6JR  
audit planning stage                                  审计计划阶段 $ O1w 6\}_  
audit procedure                                审计程序 -7 GF2 @  
audit programme                               审计程序表,具体审计计划 %+PWcCmn  
audit report                                       审计报告 0_Gi1)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Va^AEuzF  
audit report with a qualified opinion                 有保留意见的审计报告 d3A= (/>D  
audit report with an adverse opinion                否定意见的审计报告 :}r^sD  
audit report with dual dates                      双重日期审计报告 K<@gU\-!  
audit reporting stage                                 审计报告阶段 F-!,U)  
audit responsibility                                   审计责任 v3b[08 F  
audit results                                      审计结果 ,vfi]_PK  
audit risk                                          审计风险 "qEi$a&]  
audit sampling                                          审计抽样 fz%I'+!  
audit sampling techniques                         审计抽样方法,审计抽样技术 adHZ X  
audit strategies                                  审计策略 *gu4%  
audit summary                                         审计总结,审计小结 )@-v6;7b0  
audit team                                         审计小组 "=cWcztiP  
audit test                                    审计测试 ./_o+~\e'  
audit trail                                          审计轨迹 Qo*,2B9R L  
audit work                                        审计工作 ]X:{y&g(  
audit working paper                                 审计工作底稿 T[mo PD5  
audited financial statement                        审计会计报表,已审计财务报表 8&15k A  
Auditing Guidelines (the~)                      审计规范指南 T6s~f$G  
auditing standards                             审计准则 a );>  
audit-oriented working paper                          (审计)业务类工作底稿 j, SOL9yg  
authorisation                                     授权 _xgF?#  
authorisation of transaction                       交易的授权 X[L6Av  
availability                                         可获得性 DNsDEU  
B C$X )I~M  
balance                                      余额;差额;平衡 @(XX68  
balance sheet                                    资产负债表 ahagt9[,:F  
bank                                                 银行 C -@  
bank account                                    银行账户,银行户头 't2dP,u<-  
bank statement                                 银行对账单 IUX~dO  
barter transaction                              易货交易,以物换物交易 mZ;W$y SO  
basis of audit                                    审计依据 @\[UZVmBw  
basis of preparation                                (会计报表的)编制基础 ld~8g,  
book of account                               账目,账簿 FhJ8}at+e  
borrowing                                         借款,贷款,借债 tw. 2h'D  
branch                                              分支,分支机构,分店 DKV^c'  
brought forward                                (账户余额等的)承上年,承上期,承上页 FA 1E`AdU  
budget                                              预算 ,vBi)H  
building                                      建筑物;大楼 TGnyN'P|  
business conditions                                  业务情况,经营情况 */gm! :Ym  
business licence                               (企业等的)营业执照 S~WsGLF s  
business relation                                业务关系 Pb0+ z=L  
neQ2k=ao  
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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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