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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 =bEda]  
   3p0LN'q]A  
审计词汇英汉对照 k0T?-iM  
   _YcA+3ZL  
A jDQZQ NS  
H54 R8O$  
#1>X58I^  
ability to continue as a going concern               持续经营能力 m1Y >Nj[f  
acceptability                                     可接受性,可接受程度 76u&EG%  
acceptable level of detection risk                     检查风险的可接受水平 _i/t?7  
acceptance of engagement                       接受委托 qUly\b 47  
accepting the engagement for the first time              首次接受委托 ]Kr `9r),  
access to asset                                         对资产的接触 ]c! ;L5  
according to                                     根据,依据,依照 $@UN4B?y  
account balance                                账户余额 ~%YBI9$+  
account for                                       对……进行会计处理,核算;解释 liXdNk8  
accounting                                        会计,会计学 ,yd?gP-O  
accounting advisory serve                        会计咨询服务 ANgw"&&>(  
accounting firm                                 会计师事务所 s`0QA!G{-  
accounting information                      会计信息,会计资料 66fO7OJs  
accounting period                             会计期间 -wjN"g<  
accounting policies                                   会计政策 OF\rgz  
accounting professional bodies                 会计职业组织,会计职业团体 I'|$}/\`  
accounting records                                   会计记录 O BN2 ) j  
accounting responsibility                           会计责任 .k,kTr$ S  
accounting service                             会计服务 k{'0[,mx#  
accounting standards                                会计准则 EVoE szR  
Accounting Standards for Business Enterprises       企业会计准则 0:+WO%z  
accounting system                             会计系统 U\Z?taXB  
accounting treatment                                会计处理 8QM(?A  
accuracy                                    准确性,精确性 7}X[ 4("bB  
additional audit procedures                      追加审计程序 daYx76yP_?  
addressee                                         收件人,收信人 *hw\35%P`?  
Administration of State-owned Assets  (the~)     国有资产管理局 J>\B`E  
administrative laws and regulations                 行政法规 3`k;a1Z#O'  
adverse impact                                 不利影响,负面影响 Yl3n2R /U  
adverse opinion                                反对意见 ;UxP Kpl  
advisory group                                  咨询组,顾问组 ,v{rCxFtvU  
agency fee                                        代理费,代理费用 %"P,1&\^  
aggregate                                          总计,合计为…… 5O\*h;U 6  
alternation of document and record                 变造文件和记录 y~FV2$  
alternative audit procedures                      替代审计程序,备选审计程序 kkQVNphc  
amend                                              修改,修订 9]@A] p!  
amortisation                                      摊销 Rj4|Q:XG  
analytical capacity                             分析能力 m@^1JlH  
analytical procedures                               分析性程序 NUp<e%zB  
annual financial statements                        年度会计报表,年度财务报表 /Z$&pqs!  
appendix                                          附录,附表 t2l S ~l)  
applicable                                         适用的 p>upA)W]  
applicable laws and regulations                 适用的法规 3? HhG  
application systems                                  应用系统 q}]XYys  
apply consistently                              一贯地执行,一贯地实施 Ry'= ke  
appropriate                                       适当的,合适的; l6d$V 9A  
征用,挪用 {DR`;ea])1  
appropriate authorization                          适当的授权 ~P@Q7T*  
appropriateness of audit evidence                    审计证据的适当性 BW "5Aj  
approval                                    批准,核准 nX=$EQiH  
assertion                                    (会计报表上的)认定;确认 hC\6- 0u  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ; d J1  
asset                                                 资产,财产 o|$AyS{1  
asset restructuring                             资产重组 ZSG9t2qlv  
assignment of duties                                 职责的划分 |cR;{Z8?_  
assistant                                     助理,助理人员 A -b [>} _  
associated company                                 联属公司,联营公司 0:T|S>FsAm  
association                                        联合,结合;协会,社团 uH(f$A  
assumption                                       假设,假定 gntxNp[9T  
at a given date                                         在某一特定时日 o}$ EG  
attestation                                         鉴证,公证 I= &stsH  
attestation service                             鉴证服务 s#WAR]x0x  
audit adjustment                                审计调整 %oO4|JkJX  
audit areas                                        审计领域 R.yC(r  
audit conclusion                                审计结论 ^3UGV*Ypk  
audit effectiveness                             审计效果 sNLs\4v   
audit efficiency                                  审计效率 vMm1Z5S/  
audit engagement letter                      审计业务约定书 ]]*7\ :cb  
audit evidence                                          审计证据 7D;cw\ |  
audit fee                                    审计费 |b)Y#)C;  
audit files                                          审计档案 `-p:vq`  
audit findings                                     审计中发现的事项 {$wjO7Glp  
audit implementation stage                        审计实施阶段 o:_Xv.HRZo  
audit mark                                        审计标识 fyByz=pl  
audit materiality                                 审计重要性 #':fkIYe'  
audit method                                     审计方法 SF>c\eTtx  
audit objective                                         审计目标,审计目的 fIsp;ca[k  
audit of financial statements                      会计报表审计,财务报表审计 4/wa+Y+=vt  
audit opinion                                     审计意见 MZT23 [+  
audit period                                      被审计期间,被审计年度 [_Qa9e  
audit plan                                          审计计划 IWY;="  
audit planning                                    编制审计计划,制定审计计划,审计计划 6,0_)O}\b  
audit planning stage                                  审计计划阶段 u)~C;f)  
audit procedure                                审计程序 6 BCf:mqP  
audit programme                               审计程序表,具体审计计划 o !vE~  
audit report                                       审计报告 MpF$xzh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L:i-BI`J  
audit report with a qualified opinion                 有保留意见的审计报告 <OIIoB?t  
audit report with an adverse opinion                否定意见的审计报告 orjj' +;X  
audit report with dual dates                      双重日期审计报告 Np"exFqN k  
audit reporting stage                                 审计报告阶段 ~V\D|W9  
audit responsibility                                   审计责任 L2[f]J%  
audit results                                      审计结果 0Nnsjh  
audit risk                                          审计风险 `.i!NBA'6  
audit sampling                                          审计抽样 3 GUZ;jdn  
audit sampling techniques                         审计抽样方法,审计抽样技术 9R7 A8   
audit strategies                                  审计策略 yge,8i)c  
audit summary                                         审计总结,审计小结 .8by"?**  
audit team                                         审计小组 6I4oi@hZz  
audit test                                    审计测试  b)e *$)  
audit trail                                          审计轨迹 :gep:4&u  
audit work                                        审计工作 Y\$ySvZ0  
audit working paper                                 审计工作底稿 B Ere*J  
audited financial statement                        审计会计报表,已审计财务报表 f PM8f  
Auditing Guidelines (the~)                      审计规范指南 *q-['"f  
auditing standards                             审计准则 !X;1}  
audit-oriented working paper                          (审计)业务类工作底稿 /(.mp<s0  
authorisation                                     授权 u[Df zH  
authorisation of transaction                       交易的授权 {/ BT9|LI  
availability                                         可获得性 ~wkj&yVT  
B Y7*U:I+N  
balance                                      余额;差额;平衡 Ir qZi1  
balance sheet                                    资产负债表 '.81zpff  
bank                                                 银行 ! q M=a3  
bank account                                    银行账户,银行户头 kNobl  
bank statement                                 银行对账单 '|Kmq5)  
barter transaction                              易货交易,以物换物交易 "O%gFye  
basis of audit                                    审计依据 JYW)uJ  
basis of preparation                                (会计报表的)编制基础 A m>cd;  
book of account                               账目,账簿 )|DM~%$QM  
borrowing                                         借款,贷款,借债 7r~~Y%=C|  
branch                                              分支,分支机构,分店 N<IT w/@^  
brought forward                                (账户余额等的)承上年,承上期,承上页 Yd#/1!A7u  
budget                                              预算 i5CK*"$Q  
building                                      建筑物;大楼 &i$ldR  
business conditions                                  业务情况,经营情况 e-"nB]n^/  
business licence                               (企业等的)营业执照 UHTvCc  
business relation                                业务关系 tX> G,hw  
w-t8C=Z  
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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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