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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 0/P!rH9  
   A i\"w0  
审计词汇英汉对照 xExy?5H7  
   33x3zEUt6  
A %||}WT-wv  
(.\GI D+i  
B;t U+36nM  
ability to continue as a going concern               持续经营能力 Vr/UbgucJ  
acceptability                                     可接受性,可接受程度 @>f]0,"(  
acceptable level of detection risk                     检查风险的可接受水平 RP'`\| |*  
acceptance of engagement                       接受委托 cAJK Fu X"  
accepting the engagement for the first time              首次接受委托 8>a/x,  
access to asset                                         对资产的接触 fU^B 3S6X  
according to                                     根据,依据,依照 bsVms,&  
account balance                                账户余额 6ae  
account for                                       对……进行会计处理,核算;解释 /!ZeMY:x  
accounting                                        会计,会计学 j-|YE?AA  
accounting advisory serve                        会计咨询服务 {H s" "/sb  
accounting firm                                 会计师事务所 ' TpW-r:  
accounting information                      会计信息,会计资料 3n9$qr= '  
accounting period                             会计期间 b $x<7l5C  
accounting policies                                   会计政策 ;AKtb S;H  
accounting professional bodies                 会计职业组织,会计职业团体 n m(yFX?=  
accounting records                                   会计记录 AfW63;kH  
accounting responsibility                           会计责任 <b"ynoM.A  
accounting service                             会计服务 p.i$[6M  
accounting standards                                会计准则 )l*H$8  
Accounting Standards for Business Enterprises       企业会计准则 ~L Gkc t  
accounting system                             会计系统 hKjvD.6]%  
accounting treatment                                会计处理 :7%JD.;W  
accuracy                                    准确性,精确性 KY/}jJW  
additional audit procedures                      追加审计程序 R-]QU`c  
addressee                                         收件人,收信人 -H~g+i*J  
Administration of State-owned Assets  (the~)     国有资产管理局 0?l|A1I%   
administrative laws and regulations                 行政法规 +kTAOf M  
adverse impact                                 不利影响,负面影响 Mp; t?C4  
adverse opinion                                反对意见 ERQ a,h/  
advisory group                                  咨询组,顾问组 xG0IA 7  
agency fee                                        代理费,代理费用 [^ck;4q  
aggregate                                          总计,合计为…… "{;]T  
alternation of document and record                 变造文件和记录 g.aNITjP  
alternative audit procedures                      替代审计程序,备选审计程序 OqUEj 0X  
amend                                              修改,修订 K !8+~[  
amortisation                                      摊销 vgOmcf%;  
analytical capacity                             分析能力 =:`1!W0I  
analytical procedures                               分析性程序 zNRoFz.  
annual financial statements                        年度会计报表,年度财务报表 AoyU1MR(  
appendix                                          附录,附表 _v4TyJ  
applicable                                         适用的 G;615p1  
applicable laws and regulations                 适用的法规 6"WR}S0o  
application systems                                  应用系统 ` _()R`=  
apply consistently                              一贯地执行,一贯地实施 vIG8m@-!&;  
appropriate                                       适当的,合适的; wE3^6  
征用,挪用 *{tn/ro6a  
appropriate authorization                          适当的授权 ;&e5.K+.Z  
appropriateness of audit evidence                    审计证据的适当性 4?M= ?K0  
approval                                    批准,核准 mU:C{<Z  
assertion                                    (会计报表上的)认定;确认 DU$]e1  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 &J^@TgqL^  
asset                                                 资产,财产 H7G*Vg  
asset restructuring                             资产重组 rgILOtk[  
assignment of duties                                 职责的划分 xr!FDfM.K  
assistant                                     助理,助理人员 z;1tJ  
associated company                                 联属公司,联营公司 k#`.!yI,  
association                                        联合,结合;协会,社团 VY<v?Of i-  
assumption                                       假设,假定 u(02{V  
at a given date                                         在某一特定时日 xXH%7%W'f  
attestation                                         鉴证,公证 %Z&[wU~  
attestation service                             鉴证服务 < Sm -Z,|  
audit adjustment                                审计调整 xuO5|{h  
audit areas                                        审计领域 {. SN  
audit conclusion                                审计结论 gqNd@tYI  
audit effectiveness                             审计效果 X;sl?8HG!<  
audit efficiency                                  审计效率 1 Y@6oT  
audit engagement letter                      审计业务约定书 ih2H~c>O  
audit evidence                                          审计证据 'mpY2|]\$  
audit fee                                    审计费 '1ff|c!x9  
audit files                                          审计档案 h0 Acpd2  
audit findings                                     审计中发现的事项 >!A&@1[M  
audit implementation stage                        审计实施阶段 *gHOH!K,S  
audit mark                                        审计标识 )=9\6zXS  
audit materiality                                 审计重要性 nlH H}K  
audit method                                     审计方法 ;E:ra_l  
audit objective                                         审计目标,审计目的 *La*j3|:  
audit of financial statements                      会计报表审计,财务报表审计 Cst\_j  
audit opinion                                     审计意见 ywmx6q4MFL  
audit period                                      被审计期间,被审计年度 G hLgV  
audit plan                                          审计计划 nk1(/~`  
audit planning                                    编制审计计划,制定审计计划,审计计划 6VolT y@(x  
audit planning stage                                  审计计划阶段 TuwH?{ FzK  
audit procedure                                审计程序 Ts:dnGR5  
audit programme                               审计程序表,具体审计计划 \%&QIe;:k  
audit report                                       审计报告 ?A(=%c|,g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T{]Tb=  
audit report with a qualified opinion                 有保留意见的审计报告 W>dS@;E  
audit report with an adverse opinion                否定意见的审计报告  ]N-K`c]  
audit report with dual dates                      双重日期审计报告 u%5B_<90V  
audit reporting stage                                 审计报告阶段 v;el= D  
audit responsibility                                   审计责任 P\iw[m7O  
audit results                                      审计结果 )<DL'  
audit risk                                          审计风险 tNbCO+rZ  
audit sampling                                          审计抽样 2{"Wa| o`  
audit sampling techniques                         审计抽样方法,审计抽样技术 6 )0$UW  
audit strategies                                  审计策略 M^r1b1tR  
audit summary                                         审计总结,审计小结 CcgCKT  
audit team                                         审计小组 !rb)Y;WQt  
audit test                                    审计测试 [sFD-2y  
audit trail                                          审计轨迹 #$ K\:V+ 4  
audit work                                        审计工作 q ]rsp0P2  
audit working paper                                 审计工作底稿 qOZe\<.V<  
audited financial statement                        审计会计报表,已审计财务报表 "6 dC  
Auditing Guidelines (the~)                      审计规范指南 itX<!  
auditing standards                             审计准则 7\JRHw  
audit-oriented working paper                          (审计)业务类工作底稿 >T.U\,om7  
authorisation                                     授权 ?OYu BZF  
authorisation of transaction                       交易的授权 /,2Em>  
availability                                         可获得性 .pu]21m =  
B |?V6__9  
balance                                      余额;差额;平衡 ],>Z' W  
balance sheet                                    资产负债表 R JnRbaC  
bank                                                 银行 M<"&$qZ$R  
bank account                                    银行账户,银行户头 j ?/T7a^  
bank statement                                 银行对账单 RN cHU  
barter transaction                              易货交易,以物换物交易 >8t3a-/  
basis of audit                                    审计依据  HkJ$r<J2  
basis of preparation                                (会计报表的)编制基础 2<fG= I8  
book of account                               账目,账簿 -78 t0-lM  
borrowing                                         借款,贷款,借债 $oq&uL  
branch                                              分支,分支机构,分店 (J\"\#/d  
brought forward                                (账户余额等的)承上年,承上期,承上页 &Dqg<U  
budget                                              预算 3tS~/o+]  
building                                      建筑物;大楼 KSqWq:W+  
business conditions                                  业务情况,经营情况 n:`> QY  
business licence                               (企业等的)营业执照 \W( C=e  
business relation                                业务关系 G~8C7$0z  
}c| Xr^  
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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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