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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 mJ3|UC lPS  
   o1"-x  
审计词汇英汉对照 #<\A[Po  
   *&\fBi]  
A u\JYxNj1  
?oc#$fcQ~  
nDh D"rc  
ability to continue as a going concern               持续经营能力 iw$n*1M  
acceptability                                     可接受性,可接受程度 ua^gG3n0  
acceptable level of detection risk                     检查风险的可接受水平 $ 4& )  
acceptance of engagement                       接受委托 hu G]kv3F:  
accepting the engagement for the first time              首次接受委托 *{y/wgX  
access to asset                                         对资产的接触 abVz/R/o  
according to                                     根据,依据,依照 4l6+8/Y  
account balance                                账户余额 O'G,   
account for                                       对……进行会计处理,核算;解释 $g?`yE(K  
accounting                                        会计,会计学 K`25G_Y3@  
accounting advisory serve                        会计咨询服务 XA$Z 7_gu3  
accounting firm                                 会计师事务所 j;|rI`67~  
accounting information                      会计信息,会计资料 *c[X{  
accounting period                             会计期间 2JV,A Zf  
accounting policies                                   会计政策 uH6QK\  
accounting professional bodies                 会计职业组织,会计职业团体 +])St3h  
accounting records                                   会计记录 k3/V$*i,1b  
accounting responsibility                           会计责任 ^h:%%\2  
accounting service                             会计服务 t&r-;sH^[  
accounting standards                                会计准则 dz6i~&  
Accounting Standards for Business Enterprises       企业会计准则 5Z`9L| 3d  
accounting system                             会计系统 P7||d@VW,  
accounting treatment                                会计处理 FTihxC?.L  
accuracy                                    准确性,精确性 jG0o-x=X  
additional audit procedures                      追加审计程序 )T=cd   
addressee                                         收件人,收信人 8mCL3F  
Administration of State-owned Assets  (the~)     国有资产管理局 ,DHiM-v  
administrative laws and regulations                 行政法规 l~/g^lN  
adverse impact                                 不利影响,负面影响 K'`N(WiL  
adverse opinion                                反对意见 M=57 d7  
advisory group                                  咨询组,顾问组 aK%i=6j!  
agency fee                                        代理费,代理费用 o+H;ZGT5H  
aggregate                                          总计,合计为…… X\I"%6$  
alternation of document and record                 变造文件和记录 H^N@fG<*dh  
alternative audit procedures                      替代审计程序,备选审计程序 /uc*V6Xd (  
amend                                              修改,修订 gUo L8~  
amortisation                                      摊销 BJM_kKH  
analytical capacity                             分析能力 v\Y362Xv  
analytical procedures                               分析性程序 Wm5/>Cu,  
annual financial statements                        年度会计报表,年度财务报表 kT!Y~c  
appendix                                          附录,附表 \` |*i$  
applicable                                         适用的 Kh!h_  
applicable laws and regulations                 适用的法规 S}=euY'i  
application systems                                  应用系统 JVzU'd;1!  
apply consistently                              一贯地执行,一贯地实施 *EZ'S+wR  
appropriate                                       适当的,合适的; PTu~PVbp4  
征用,挪用 Yxal%  
appropriate authorization                          适当的授权 f?iQ0wv)  
appropriateness of audit evidence                    审计证据的适当性 -!dL <  
approval                                    批准,核准 y] Io`w(>  
assertion                                    (会计报表上的)认定;确认 %n3lm(-0U  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 \X=?+| 9  
asset                                                 资产,财产 F+Qp mVU  
asset restructuring                             资产重组 _?M71>3$.  
assignment of duties                                 职责的划分 CvwC| AW  
assistant                                     助理,助理人员  1k5o?'3&  
associated company                                 联属公司,联营公司 *Ge2 P3  
association                                        联合,结合;协会,社团 ~*|0yPFg  
assumption                                       假设,假定 A=7  [^I2  
at a given date                                         在某一特定时日 Zhl}X!:c?\  
attestation                                         鉴证,公证 IAD_Tck  
attestation service                             鉴证服务 < c[+60p"  
audit adjustment                                审计调整 7/ "g} F}Q  
audit areas                                        审计领域 [dje!5Dc(  
audit conclusion                                审计结论 -Mb`I >=  
audit effectiveness                             审计效果 =R08B)yR  
audit efficiency                                  审计效率 fIo7R-XP  
audit engagement letter                      审计业务约定书 Nw`}iR0i  
audit evidence                                          审计证据 NR8YVO)5$  
audit fee                                    审计费 [@U2a$k+d  
audit files                                          审计档案 PYldqY   
audit findings                                     审计中发现的事项 e}u# :ysj  
audit implementation stage                        审计实施阶段 niZ/yW{w  
audit mark                                        审计标识 4s?x 8oAy  
audit materiality                                 审计重要性 {L[n\h.4.  
audit method                                     审计方法 o2cZ  
audit objective                                         审计目标,审计目的 |22 ~.9S  
audit of financial statements                      会计报表审计,财务报表审计 'CqWF"  
audit opinion                                     审计意见 DwXzmp[qWH  
audit period                                      被审计期间,被审计年度 S7cxEOfAu  
audit plan                                          审计计划 (UDR=7w)  
audit planning                                    编制审计计划,制定审计计划,审计计划 %&L]k>n^  
audit planning stage                                  审计计划阶段 3,@I` M  
audit procedure                                审计程序 TI{W(2O*  
audit programme                               审计程序表,具体审计计划 H7 acT  
audit report                                       审计报告 K)|#FRPM u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DP=4<ES%+  
audit report with a qualified opinion                 有保留意见的审计报告 #!wL0 p   
audit report with an adverse opinion                否定意见的审计报告 M@e&uz!Rx  
audit report with dual dates                      双重日期审计报告 6~Y-bn"%D5  
audit reporting stage                                 审计报告阶段 #P,mZ}G\  
audit responsibility                                   审计责任 IfHB+H   
audit results                                      审计结果 |fXwH>'sw  
audit risk                                          审计风险 *I0{1cS T  
audit sampling                                          审计抽样 ;~Eb Q  
audit sampling techniques                         审计抽样方法,审计抽样技术 WN?1J4H  
audit strategies                                  审计策略 hcEU kD  
audit summary                                         审计总结,审计小结 |k~\E|^  
audit team                                         审计小组 $gsn@P>"  
audit test                                    审计测试 -1ke3  
audit trail                                          审计轨迹 zi~_[l-  
audit work                                        审计工作 M6E.!Cs  
audit working paper                                 审计工作底稿 w (kN0HD  
audited financial statement                        审计会计报表,已审计财务报表 JO:40V?op  
Auditing Guidelines (the~)                      审计规范指南 Xp <RG p7E  
auditing standards                             审计准则 9/OB!<*V|  
audit-oriented working paper                          (审计)业务类工作底稿 U[\aj;g)  
authorisation                                     授权 i 7:R4G(/#  
authorisation of transaction                       交易的授权 g>h5NrD N  
availability                                         可获得性 H R$\jJ  
B k,>sBk 8  
balance                                      余额;差额;平衡 ,bRvj8"M  
balance sheet                                    资产负债表 K'[H`x^  
bank                                                 银行 j%R}  
bank account                                    银行账户,银行户头 ShA I6j  
bank statement                                 银行对账单 eR.ucTji  
barter transaction                              易货交易,以物换物交易 Fy N@mX  
basis of audit                                    审计依据 ?pdvFM  
basis of preparation                                (会计报表的)编制基础 unqX<6hu  
book of account                               账目,账簿 /[YH  W]  
borrowing                                         借款,贷款,借债 4C2JyP3  
branch                                              分支,分支机构,分店 yW.s?3X  
brought forward                                (账户余额等的)承上年,承上期,承上页 tp2CMJc{L  
budget                                              预算 {l= !  
building                                      建筑物;大楼 V.Pb AN  
business conditions                                  业务情况,经营情况  ?C   
business licence                               (企业等的)营业执照 ^g`1SU`  
business relation                                业务关系 vS %r_gf(  
EJP##eGx  
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只看该作者 1楼 发表于: 2012-04-24
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