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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 (o5^@aDr  
   7j22KQ|EX^  
审计词汇英汉对照 8'}D/4MUr  
   )E hR qX9  
A `1fNB1c  
xh) h#p.  
g&<3Kl  
ability to continue as a going concern               持续经营能力 z:7 i@m  
acceptability                                     可接受性,可接受程度 Y_SB3 $])  
acceptable level of detection risk                     检查风险的可接受水平 ;[,r./XmH  
acceptance of engagement                       接受委托 Pv#>j\OR&  
accepting the engagement for the first time              首次接受委托 gf\F%VmSN  
access to asset                                         对资产的接触 , N`cH\  
according to                                     根据,依据,依照 e#/SFI0m  
account balance                                账户余额 dbG5Cf#K\  
account for                                       对……进行会计处理,核算;解释 Uxl7O4J@H  
accounting                                        会计,会计学 ={]tklND  
accounting advisory serve                        会计咨询服务 Qf:#{~/  
accounting firm                                 会计师事务所 "1iLfQ  
accounting information                      会计信息,会计资料 KdTDBC  
accounting period                             会计期间 5tG\5  
accounting policies                                   会计政策 N" =$S|Gs  
accounting professional bodies                 会计职业组织,会计职业团体 r]<?,xx [  
accounting records                                   会计记录 dPmtU{E<M  
accounting responsibility                           会计责任 *@(j'0hj  
accounting service                             会计服务 vkgAI<  
accounting standards                                会计准则 dtDT^~  
Accounting Standards for Business Enterprises       企业会计准则 Q]7}" B&  
accounting system                             会计系统 W~i599!v  
accounting treatment                                会计处理 I #8TY/XP  
accuracy                                    准确性,精确性 |K,[[D<R  
additional audit procedures                      追加审计程序 T5gL  
addressee                                         收件人,收信人 ];63QJU  
Administration of State-owned Assets  (the~)     国有资产管理局 E-?@9!2 &  
administrative laws and regulations                 行政法规 pHKGK7 S-  
adverse impact                                 不利影响,负面影响 HV}*} Ty  
adverse opinion                                反对意见 VTIRkC wl@  
advisory group                                  咨询组,顾问组 :5, k64'D  
agency fee                                        代理费,代理费用 ^2 }p %j >  
aggregate                                          总计,合计为…… 31)eDs  
alternation of document and record                 变造文件和记录 p1`") $  
alternative audit procedures                      替代审计程序,备选审计程序 *Q XUy  
amend                                              修改,修订 P3op1/Np  
amortisation                                      摊销 nSR<(-j !  
analytical capacity                             分析能力 :|PI_ $4H  
analytical procedures                               分析性程序 u`~,`z^{n  
annual financial statements                        年度会计报表,年度财务报表 8^2E77s4U  
appendix                                          附录,附表 xwjiNJ Gj  
applicable                                         适用的 ul!e!^qwx  
applicable laws and regulations                 适用的法规  57`*5X  
application systems                                  应用系统 oa q!<lI  
apply consistently                              一贯地执行,一贯地实施 3^-yw`  
appropriate                                       适当的,合适的; 4E 32DG*  
征用,挪用 [MI?  
appropriate authorization                          适当的授权 "Iu Pg=|#  
appropriateness of audit evidence                    审计证据的适当性 -?Kd[Ma  
approval                                    批准,核准 &w ea]./B  
assertion                                    (会计报表上的)认定;确认 FwaYp\z  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ^"!)p2=  
asset                                                 资产,财产 ^w6~?'}  
asset restructuring                             资产重组 + )lkH v$R  
assignment of duties                                 职责的划分 0Ma3  
assistant                                     助理,助理人员 sMHP=2##  
associated company                                 联属公司,联营公司 =Eb4Iyz  
association                                        联合,结合;协会,社团 =Yt)b/0b9  
assumption                                       假设,假定 rOA{8)jIa*  
at a given date                                         在某一特定时日 ee\xj$,  
attestation                                         鉴证,公证 .0b4"0~T6  
attestation service                             鉴证服务 ;oGpB#[zO  
audit adjustment                                审计调整 a"bael  
audit areas                                        审计领域 RM6*c .  
audit conclusion                                审计结论 /&!4oBna  
audit effectiveness                             审计效果 k?VH4 yA  
audit efficiency                                  审计效率 v FW g0 $,  
audit engagement letter                      审计业务约定书 >#EOCo  
audit evidence                                          审计证据 )7;E,m<:tO  
audit fee                                    审计费 r$<4_*  
audit files                                          审计档案 P`TJqJiY~  
audit findings                                     审计中发现的事项 >(BAIjF E\  
audit implementation stage                        审计实施阶段 ?v@pB>NZ  
audit mark                                        审计标识 IEeh9:Km  
audit materiality                                 审计重要性 .F^372hH3  
audit method                                     审计方法 }+ dDGFk  
audit objective                                         审计目标,审计目的 3\E G  
audit of financial statements                      会计报表审计,财务报表审计 bv9nDNPD4  
audit opinion                                     审计意见 MYMg/>f[  
audit period                                      被审计期间,被审计年度 y|2y! &o,!  
audit plan                                          审计计划 <BX'Owbs!O  
audit planning                                    编制审计计划,制定审计计划,审计计划 bW?cb5C  
audit planning stage                                  审计计划阶段 PCs`aVZ  
audit procedure                                审计程序 zn2Qp  
audit programme                               审计程序表,具体审计计划 \Jm^XXgS  
audit report                                       审计报告 9`Zwa_Tni  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 45U!\mG  
audit report with a qualified opinion                 有保留意见的审计报告 t~kh?u].j  
audit report with an adverse opinion                否定意见的审计报告 @*^%^ P  
audit report with dual dates                      双重日期审计报告 716r/@y$6  
audit reporting stage                                 审计报告阶段 ?*dt JL  
audit responsibility                                   审计责任 "[`/J?W  
audit results                                      审计结果 =)IV^6~b  
audit risk                                          审计风险 H-/w8_} KG  
audit sampling                                          审计抽样 A| s\5"??  
audit sampling techniques                         审计抽样方法,审计抽样技术 |$G|M=*LN  
audit strategies                                  审计策略 wHE1Jqpo  
audit summary                                         审计总结,审计小结 !.@F,wZvY  
audit team                                         审计小组 1^AG/w  
audit test                                    审计测试 g\Akf  
audit trail                                          审计轨迹 }2.0e5[  
audit work                                        审计工作 %shCqS  
audit working paper                                 审计工作底稿 &b9bb{y_$K  
audited financial statement                        审计会计报表,已审计财务报表 _ 0h)O  
Auditing Guidelines (the~)                      审计规范指南 $b`~KMO  
auditing standards                             审计准则 qLa6c2o,  
audit-oriented working paper                          (审计)业务类工作底稿 :7[4wQDt4  
authorisation                                     授权 kX "*kD  
authorisation of transaction                       交易的授权 -n~%v0D8c  
availability                                         可获得性 :]uz0s`>  
B z2IKd'Wy  
balance                                      余额;差额;平衡 e!oL!Zg  
balance sheet                                    资产负债表 ~=k?ea/>  
bank                                                 银行 M+GtUE~"  
bank account                                    银行账户,银行户头 n# "N"6s  
bank statement                                 银行对账单 mIah[~G  
barter transaction                              易货交易,以物换物交易 f(E[jwy  
basis of audit                                    审计依据 .M([n-  
basis of preparation                                (会计报表的)编制基础 Zr|z!S?aSC  
book of account                               账目,账簿 l9vJ]   
borrowing                                         借款,贷款,借债 ,u^%[ejH  
branch                                              分支,分支机构,分店  ?F/)<r  
brought forward                                (账户余额等的)承上年,承上期,承上页 DT [WO_=  
budget                                              预算 d]+2rt}]hL  
building                                      建筑物;大楼 $8WeWmY  
business conditions                                  业务情况,经营情况 b:(t22m#?  
business licence                               (企业等的)营业执照 Hd89./v`:  
business relation                                业务关系 ;X%8I$Ba,  
:@#6]W  
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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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