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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 BC^ :=  
   J,'M4O\S  
审计词汇英汉对照 /:m-> T  
   "g5^_UP  
A 9+Np4i@  
%~4M+r6T  
3dg1DR;  
ability to continue as a going concern               持续经营能力 3c-GY:VkLM  
acceptability                                     可接受性,可接受程度 PxvyN_B#>  
acceptable level of detection risk                     检查风险的可接受水平 Yl Zso2  
acceptance of engagement                       接受委托 n\mO6aJ  
accepting the engagement for the first time              首次接受委托 $*^7iT4q_t  
access to asset                                         对资产的接触 ]E5o1eeg  
according to                                     根据,依据,依照 n@<YI  
account balance                                账户余额 XWBA^|-N  
account for                                       对……进行会计处理,核算;解释 )1?y 8_B  
accounting                                        会计,会计学 &GpRI(OB/+  
accounting advisory serve                        会计咨询服务 |mZxfI  
accounting firm                                 会计师事务所 I ce~oz)  
accounting information                      会计信息,会计资料 Wf+cDpK  
accounting period                             会计期间 y6(Z`lx  
accounting policies                                   会计政策 Cjn#00  
accounting professional bodies                 会计职业组织,会计职业团体 8I=2lK  
accounting records                                   会计记录 /CrSu  
accounting responsibility                           会计责任 P_F30 x(  
accounting service                             会计服务 k =>oO9`  
accounting standards                                会计准则 ?>7[7(|  
Accounting Standards for Business Enterprises       企业会计准则 ; 5*&xz  
accounting system                             会计系统 \j$&DCv   
accounting treatment                                会计处理 Y`~Ut:fZ  
accuracy                                    准确性,精确性 {5Q!Y&N.%  
additional audit procedures                      追加审计程序 ~n moz/L  
addressee                                         收件人,收信人 ?qb}?&1  
Administration of State-owned Assets  (the~)     国有资产管理局 ?tWaI{95I  
administrative laws and regulations                 行政法规 LQ@" Xe]5  
adverse impact                                 不利影响,负面影响 \ [;0 KV_  
adverse opinion                                反对意见 >xN .F/[K  
advisory group                                  咨询组,顾问组 ^ gdaa>L  
agency fee                                        代理费,代理费用 /!0={G  
aggregate                                          总计,合计为…… &h}#HS>l  
alternation of document and record                 变造文件和记录 /T"+KU*  
alternative audit procedures                      替代审计程序,备选审计程序 z<MsKD0Q  
amend                                              修改,修订 tR# OjkvX  
amortisation                                      摊销 lov!o: dJ  
analytical capacity                             分析能力 +Q/R{#O  
analytical procedures                               分析性程序 ]_)yIi"  
annual financial statements                        年度会计报表,年度财务报表 y\/1/WjBn  
appendix                                          附录,附表 _qF+tm  
applicable                                         适用的 .#EF LXs  
applicable laws and regulations                 适用的法规 l|u>Tb|V  
application systems                                  应用系统 [F+}V,  
apply consistently                              一贯地执行,一贯地实施 i}cRi&2[  
appropriate                                       适当的,合适的; B`EJb71^Xy  
征用,挪用 x[cL Bc<  
appropriate authorization                          适当的授权 4VHn  \  
appropriateness of audit evidence                    审计证据的适当性 u2tfF  
approval                                    批准,核准 E fqX y>W  
assertion                                    (会计报表上的)认定;确认 Q-(zwAaE  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ,<.V7(|t)  
asset                                                 资产,财产 @="Pn5<]C  
asset restructuring                             资产重组 9[#pIPxNK  
assignment of duties                                 职责的划分 aEB_#1  
assistant                                     助理,助理人员 _?nL+\'V  
associated company                                 联属公司,联营公司 \UA[  
association                                        联合,结合;协会,社团 Xu{1".\  
assumption                                       假设,假定 ]>!K 3kB  
at a given date                                         在某一特定时日 xH ]Ct~ md  
attestation                                         鉴证,公证 ,Co|-DYf}  
attestation service                             鉴证服务 M*0]ai|;  
audit adjustment                                审计调整 7 W5@TWM  
audit areas                                        审计领域 28-RC>,@}  
audit conclusion                                审计结论 IYv`IS"  
audit effectiveness                             审计效果 b 1c y$I  
audit efficiency                                  审计效率 z'Hw  
audit engagement letter                      审计业务约定书 ?d*z8w  
audit evidence                                          审计证据 _O?`@g?i  
audit fee                                    审计费 7^avpf)>  
audit files                                          审计档案 Y/F6\oh  
audit findings                                     审计中发现的事项 t5Sy V:fP  
audit implementation stage                        审计实施阶段 /'SNw?&  
audit mark                                        审计标识 3<Lx&p~%T  
audit materiality                                 审计重要性 Z{*\S0^ST  
audit method                                     审计方法 sJKI!   
audit objective                                         审计目标,审计目的 p%ki>p )E|  
audit of financial statements                      会计报表审计,财务报表审计 : 6jbt:  
audit opinion                                     审计意见 wLIMv3;k  
audit period                                      被审计期间,被审计年度 4Z3su^XR  
audit plan                                          审计计划 ijv(9mR  
audit planning                                    编制审计计划,制定审计计划,审计计划 {p2!|A&a  
audit planning stage                                  审计计划阶段 l$KA)xbI  
audit procedure                                审计程序 A`%k:@  
audit programme                               审计程序表,具体审计计划 w7L{_aom  
audit report                                       审计报告 kdiM5l70  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hPkp;a #  
audit report with a qualified opinion                 有保留意见的审计报告 r `=I  
audit report with an adverse opinion                否定意见的审计报告 "x0^#AVg  
audit report with dual dates                      双重日期审计报告 %uDi#x.  
audit reporting stage                                 审计报告阶段 #^0R&) T  
audit responsibility                                   审计责任 &u ."A3(  
audit results                                      审计结果 "S[450%  
audit risk                                          审计风险 9c bd~mM{  
audit sampling                                          审计抽样 jVe1b1rt~3  
audit sampling techniques                         审计抽样方法,审计抽样技术 LBeF&sb6  
audit strategies                                  审计策略 kt#fMd$  
audit summary                                         审计总结,审计小结 NWESP U):w  
audit team                                         审计小组 k=$TGqQY?  
audit test                                    审计测试 c^xIm'eob  
audit trail                                          审计轨迹 LVM%"sd?  
audit work                                        审计工作 d0!5j  
audit working paper                                 审计工作底稿 s[>,X#7 y  
audited financial statement                        审计会计报表,已审计财务报表 r8?gD&c}  
Auditing Guidelines (the~)                      审计规范指南 -m zIT4  
auditing standards                             审计准则 +HpA:]#Y  
audit-oriented working paper                          (审计)业务类工作底稿 5{WE~8$  
authorisation                                     授权 gx/,)> E.  
authorisation of transaction                       交易的授权 U+jOTq8M  
availability                                         可获得性 &&8x%Pml  
B J[|y:N  
balance                                      余额;差额;平衡  \!X8   
balance sheet                                    资产负债表 9.M4o[  
bank                                                 银行 F~vuM$+d  
bank account                                    银行账户,银行户头 NN{?z!  
bank statement                                 银行对账单 }0*@fO  
barter transaction                              易货交易,以物换物交易 X,% 0/6*]  
basis of audit                                    审计依据 M] %?>G  
basis of preparation                                (会计报表的)编制基础 O`kl\K*R7  
book of account                               账目,账簿 ]jQ utlg|  
borrowing                                         借款,贷款,借债 .hb:s,0mP  
branch                                              分支,分支机构,分店 iq8<ov  
brought forward                                (账户余额等的)承上年,承上期,承上页 &m7]v,&  
budget                                              预算 3ZPWze6  
building                                      建筑物;大楼 ~vhE|f  
business conditions                                  业务情况,经营情况 BwEN~2u6  
business licence                               (企业等的)营业执照 2a)xTA#  
business relation                                业务关系 wW P}C D  
+)om^e@.  
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只看该作者 1楼 发表于: 2012-04-24
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