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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 j{Txl\D>  
   l PK +$f$  
审计词汇英汉对照 WV#%PJ  
   wyQzM6:,yX  
A A` AaTP  
il \$@Bn  
Pri`K/  
ability to continue as a going concern               持续经营能力 AiK  
acceptability                                     可接受性,可接受程度 x}Aw)QCh+r  
acceptable level of detection risk                     检查风险的可接受水平 T`Mf]s)*  
acceptance of engagement                       接受委托 [&nh5 |f  
accepting the engagement for the first time              首次接受委托 S p^9& ^  
access to asset                                         对资产的接触 'ul~7h;n  
according to                                     根据,依据,依照 -$WYj "  
account balance                                账户余额 Nqrmp" ]  
account for                                       对……进行会计处理,核算;解释 '*k'i;2/1  
accounting                                        会计,会计学 r%.do;5  
accounting advisory serve                        会计咨询服务 TH$N5w%  
accounting firm                                 会计师事务所 _<NMyRJo  
accounting information                      会计信息,会计资料 :P@rkT3Qt  
accounting period                             会计期间 k}0^&Quc4  
accounting policies                                   会计政策 ,I_^IitN  
accounting professional bodies                 会计职业组织,会计职业团体 /Ne<V2AX  
accounting records                                   会计记录 V`7FKL@"  
accounting responsibility                           会计责任 WN_pd%m  
accounting service                             会计服务 q7-L53.x  
accounting standards                                会计准则 %LZ({\5K#f  
Accounting Standards for Business Enterprises       企业会计准则 hDp6YV,q  
accounting system                             会计系统 Xixqxm*8  
accounting treatment                                会计处理 [w &$|h:;  
accuracy                                    准确性,精确性 IrWD%/$H  
additional audit procedures                      追加审计程序 r,Nq7Txn?  
addressee                                         收件人,收信人 }-o{ASC#  
Administration of State-owned Assets  (the~)     国有资产管理局 YcN!T"w J@  
administrative laws and regulations                 行政法规 mUz\ra;z  
adverse impact                                 不利影响,负面影响 0#YX=vjX7  
adverse opinion                                反对意见 OLvcivf  
advisory group                                  咨询组,顾问组 ,ML[Wr'2  
agency fee                                        代理费,代理费用 }LijnHH.  
aggregate                                          总计,合计为…… wlEo"BA  
alternation of document and record                 变造文件和记录 !\,kZ|#>  
alternative audit procedures                      替代审计程序,备选审计程序 zKsz*xv6b  
amend                                              修改,修订 D.1J_Y=9  
amortisation                                      摊销 `/MvQ/  
analytical capacity                             分析能力 o)[2@fRC(  
analytical procedures                               分析性程序 0`I-2M4F*Q  
annual financial statements                        年度会计报表,年度财务报表 B-T/V-c7  
appendix                                          附录,附表 ?l$Nf@-  
applicable                                         适用的 YTj kPj:  
applicable laws and regulations                 适用的法规 $Tb G+Eb8  
application systems                                  应用系统 Q26qNn bK  
apply consistently                              一贯地执行,一贯地实施 ]d] JXt?)i  
appropriate                                       适当的,合适的; D^-7JbE]  
征用,挪用 Eb=#9f%y>&  
appropriate authorization                          适当的授权 A?oXqb  
appropriateness of audit evidence                    审计证据的适当性 u]ZqOJXxu  
approval                                    批准,核准 VT.;:Q  
assertion                                    (会计报表上的)认定;确认 j$7Xs"  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 l?q%?v8  
asset                                                 资产,财产 \J6hI\/4^  
asset restructuring                             资产重组 H-xFiF  
assignment of duties                                 职责的划分 6Kj'Zy VL  
assistant                                     助理,助理人员 Cua%1]"4w  
associated company                                 联属公司,联营公司 bI y sl  
association                                        联合,结合;协会,社团 S#-tOj U*  
assumption                                       假设,假定 p*8-W(u)  
at a given date                                         在某一特定时日 \xUe/=  
attestation                                         鉴证,公证 "9bN+1[<  
attestation service                             鉴证服务 zP;cTF(C  
audit adjustment                                审计调整 zA;@@)hwR  
audit areas                                        审计领域 hHPs&EA.p  
audit conclusion                                审计结论 /2m?15c+  
audit effectiveness                             审计效果 ~WpGf,  
audit efficiency                                  审计效率 gXH[$guf  
audit engagement letter                      审计业务约定书 ~Gqno  
audit evidence                                          审计证据 0K-*WQ*#9  
audit fee                                    审计费 a@pz* e  
audit files                                          审计档案 & ``d  
audit findings                                     审计中发现的事项 U5]pi+r  
audit implementation stage                        审计实施阶段 ]O:N-Y  
audit mark                                        审计标识 /S\cU`ZVe  
audit materiality                                 审计重要性 f N "tA  
audit method                                     审计方法 iHp\o=#  
audit objective                                         审计目标,审计目的 "W#t;;9Wz  
audit of financial statements                      会计报表审计,财务报表审计 \Yoa:|%*y  
audit opinion                                     审计意见 6UE(f@  
audit period                                      被审计期间,被审计年度 R4<lln:[  
audit plan                                          审计计划 s6 }X t=j  
audit planning                                    编制审计计划,制定审计计划,审计计划 h)v^q: ='  
audit planning stage                                  审计计划阶段 %Z8vdU#l  
audit procedure                                审计程序 ZE `lr+_Y  
audit programme                               审计程序表,具体审计计划 ;p ]y)3  
audit report                                       审计报告 FhIqy %X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y?#i{ixX6n  
audit report with a qualified opinion                 有保留意见的审计报告 IF@HzT;Q  
audit report with an adverse opinion                否定意见的审计报告 7rHS^8'H&  
audit report with dual dates                      双重日期审计报告 x>~p;z#VX  
audit reporting stage                                 审计报告阶段 !D o,>gO  
audit responsibility                                   审计责任 _iE j  
audit results                                      审计结果 c {I"R8  
audit risk                                          审计风险 q XXGF_Q  
audit sampling                                          审计抽样 9B +wYJp  
audit sampling techniques                         审计抽样方法,审计抽样技术 nVD Xj  
audit strategies                                  审计策略 eu'1H@vX(  
audit summary                                         审计总结,审计小结 X;!D};;M  
audit team                                         审计小组 s{/qS3=  
audit test                                    审计测试 ~@8+hnE]  
audit trail                                          审计轨迹 Q&M'=+T  
audit work                                        审计工作 J Lb6C 52  
audit working paper                                 审计工作底稿 mo1 puU  
audited financial statement                        审计会计报表,已审计财务报表 8G ]w,eF  
Auditing Guidelines (the~)                      审计规范指南 P j7gGf6v  
auditing standards                             审计准则 Oe1 t\  
audit-oriented working paper                          (审计)业务类工作底稿 &14W vAU  
authorisation                                     授权 &B!%fd.'  
authorisation of transaction                       交易的授权 J -Qh/d%]  
availability                                         可获得性 LNQSb4  
B 3z{S}~  
balance                                      余额;差额;平衡 (OQ?<'Qa  
balance sheet                                    资产负债表 jiIST^Zq#t  
bank                                                 银行 SvK1.NUa  
bank account                                    银行账户,银行户头 W'_/6_c$!  
bank statement                                 银行对账单 {@M14)-x>_  
barter transaction                              易货交易,以物换物交易 Xy#V Q{!  
basis of audit                                    审计依据 .#^0pv!  
basis of preparation                                (会计报表的)编制基础 L)-*,$#<oW  
book of account                               账目,账簿 Nm8w/Q5D`  
borrowing                                         借款,贷款,借债 ~,}s(`~   
branch                                              分支,分支机构,分店 ^i<}]c_|f  
brought forward                                (账户余额等的)承上年,承上期,承上页 L(WOet('  
budget                                              预算 p27p~b&  
building                                      建筑物;大楼 2ALj}  
business conditions                                  业务情况,经营情况 RT"O;P  
business licence                               (企业等的)营业执照 eX<K5K.B  
business relation                                业务关系 w)S;J,Hv  
wL<j:>Ke[3  
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只看该作者 1楼 发表于: 2012-04-24
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