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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 ["[v  
   3OFI> x,h  
审计词汇英汉对照 HoK+g_9~  
   KwU;+=_.  
A & x7iEbRs  
zd/kr  
K&eT*JW>  
ability to continue as a going concern               持续经营能力 E+lr{~  
acceptability                                     可接受性,可接受程度 W/g_XQ   
acceptable level of detection risk                     检查风险的可接受水平 RL3*fRlb  
acceptance of engagement                       接受委托 4w)>}  
accepting the engagement for the first time              首次接受委托 _ s*p$/V\  
access to asset                                         对资产的接触 -Nn< pq  
according to                                     根据,依据,依照 :$0yp`k  
account balance                                账户余额 Lv#0-+]$Bt  
account for                                       对……进行会计处理,核算;解释 B<i(Y1n[  
accounting                                        会计,会计学 LI].*n/v  
accounting advisory serve                        会计咨询服务 xkv%4H>  
accounting firm                                 会计师事务所 ) FNn  
accounting information                      会计信息,会计资料 4:-x!lt  
accounting period                             会计期间 +P8CC fPu  
accounting policies                                   会计政策 huW,kk<]y  
accounting professional bodies                 会计职业组织,会计职业团体 bi^P k,'  
accounting records                                   会计记录 Jy\0y[f*  
accounting responsibility                           会计责任 4}s'xMT!  
accounting service                             会计服务 ka6E s~  
accounting standards                                会计准则 ) J.xQ}g  
Accounting Standards for Business Enterprises       企业会计准则 KA{&NFx  
accounting system                             会计系统 lV$CBS  
accounting treatment                                会计处理 hz*T"HJ]t  
accuracy                                    准确性,精确性 wl&T9O;?  
additional audit procedures                      追加审计程序 zXD/hM  
addressee                                         收件人,收信人 T<"Bb[kH  
Administration of State-owned Assets  (the~)     国有资产管理局 (T%?@'\  
administrative laws and regulations                 行政法规 &,yF{9$G  
adverse impact                                 不利影响,负面影响 &>]U c%JK  
adverse opinion                                反对意见 7F2 RH 8)  
advisory group                                  咨询组,顾问组 4.^T~n G  
agency fee                                        代理费,代理费用 bN7m[GRO.  
aggregate                                          总计,合计为…… O-[  
alternation of document and record                 变造文件和记录 >I/@GX/  
alternative audit procedures                      替代审计程序,备选审计程序 6 Ia HaV+P  
amend                                              修改,修订 y0`; br\X  
amortisation                                      摊销 7e\Jg/FU  
analytical capacity                             分析能力 ^RO<r}B u  
analytical procedures                               分析性程序 1y\bJ  
annual financial statements                        年度会计报表,年度财务报表 OTE,OCB[  
appendix                                          附录,附表 [N Afy~X *  
applicable                                         适用的 I;-Y2*  
applicable laws and regulations                 适用的法规 >KL=(3:":p  
application systems                                  应用系统 3E^qh03(  
apply consistently                              一贯地执行,一贯地实施 W=3#oX.GsU  
appropriate                                       适当的,合适的; tH4 q*\U  
征用,挪用 1ANFhl(l  
appropriate authorization                          适当的授权 S3l^h4  
appropriateness of audit evidence                    审计证据的适当性 Km $o@  
approval                                    批准,核准 KE ?NQMU  
assertion                                    (会计报表上的)认定;确认 R?{xs  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 e5 L_<V^Jo  
asset                                                 资产,财产 ?_d6 ;  
asset restructuring                             资产重组 q&J5(9]O|L  
assignment of duties                                 职责的划分 D =mmBo  
assistant                                     助理,助理人员 1O< 6=oH  
associated company                                 联属公司,联营公司 #Tei0B7  
association                                        联合,结合;协会,社团 jLM([t  
assumption                                       假设,假定 iiQ q112`  
at a given date                                         在某一特定时日 HE-5e): k  
attestation                                         鉴证,公证 /'aqQ K<  
attestation service                             鉴证服务 > mX6;6FF  
audit adjustment                                审计调整 sYBmL]Hr  
audit areas                                        审计领域 \*=wm$p&*  
audit conclusion                                审计结论 KILX?Pt[7  
audit effectiveness                             审计效果 !u@P\8M}  
audit efficiency                                  审计效率 pB\:.?.pd  
audit engagement letter                      审计业务约定书 '/NpmNY:L  
audit evidence                                          审计证据 ~abyjM  
audit fee                                    审计费 2H}y1bkW  
audit files                                          审计档案 vQyY %  
audit findings                                     审计中发现的事项 %jy$4qAf%  
audit implementation stage                        审计实施阶段 g i6s+2  
audit mark                                        审计标识 w~)tEN>  
audit materiality                                 审计重要性 "WuUMt  
audit method                                     审计方法 @, GL&$Y:W  
audit objective                                         审计目标,审计目的 x<M::")5!V  
audit of financial statements                      会计报表审计,财务报表审计 vhbHt_!u&  
audit opinion                                     审计意见 OPDT:e86Y=  
audit period                                      被审计期间,被审计年度 ~qj(&[U{c\  
audit plan                                          审计计划 V~[b`&F  
audit planning                                    编制审计计划,制定审计计划,审计计划 s$isDG#Sr  
audit planning stage                                  审计计划阶段 _wK.n.,S~  
audit procedure                                审计程序 y ;Cs#eo  
audit programme                               审计程序表,具体审计计划 84.L1|k  
audit report                                       审计报告 )f|`mM4DW!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c>K]$;}  
audit report with a qualified opinion                 有保留意见的审计报告 I51]+gEN  
audit report with an adverse opinion                否定意见的审计报告 ;W|NG3_y  
audit report with dual dates                      双重日期审计报告 TDDMx |{  
audit reporting stage                                 审计报告阶段 Z::I3 Q  
audit responsibility                                   审计责任 =~hb&  
audit results                                      审计结果 :>{!%-1Z  
audit risk                                          审计风险 tngB;9c+w  
audit sampling                                          审计抽样 _ \X ,a5Un  
audit sampling techniques                         审计抽样方法,审计抽样技术 q+\<%$:u  
audit strategies                                  审计策略 0|Fx Sc   
audit summary                                         审计总结,审计小结 HTT&T9]  
audit team                                         审计小组 Zh;wQCDj  
audit test                                    审计测试 Hvm}@3F|  
audit trail                                          审计轨迹 %r G4X  
audit work                                        审计工作 p"p~Bx  
audit working paper                                 审计工作底稿 kEnGr6e  
audited financial statement                        审计会计报表,已审计财务报表 H5x7)1 Ir|  
Auditing Guidelines (the~)                      审计规范指南 uL^; i""  
auditing standards                             审计准则 ih".y3  
audit-oriented working paper                          (审计)业务类工作底稿 bpwA|H%{M  
authorisation                                     授权 8C@u+tx  
authorisation of transaction                       交易的授权 o13jd NQ-  
availability                                         可获得性 ?'TK~,dG/  
B W:]2T p  
balance                                      余额;差额;平衡 F]yB=  
balance sheet                                    资产负债表 ~dr,;NhOLJ  
bank                                                 银行 #j~FlY5  
bank account                                    银行账户,银行户头 Pl/ dUt_  
bank statement                                 银行对账单 uL/wV~g  
barter transaction                              易货交易,以物换物交易 w-pgtO|Us  
basis of audit                                    审计依据 V'j+)!w5  
basis of preparation                                (会计报表的)编制基础 S{;Pga*Px  
book of account                               账目,账簿 d=xjLbsZ  
borrowing                                         借款,贷款,借债 h5'hP>b#  
branch                                              分支,分支机构,分店 jXE:aWQht  
brought forward                                (账户余额等的)承上年,承上期,承上页 >NBc-DX^  
budget                                              预算 Dm)B? H"  
building                                      建筑物;大楼 Dm}eX:'{  
business conditions                                  业务情况,经营情况 \~hrS/$[$  
business licence                               (企业等的)营业执照 '%rT]u3U  
business relation                                业务关系 {oqbV#/&  
{h+8^   
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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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