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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 %^S1 fUwT  
   jAu/] HZx  
审计词汇英汉对照 MYjCxy-;A  
   9;PtY dJ8  
A WI%,m~  
CV k8MA  
N $ ?qAek  
ability to continue as a going concern               持续经营能力 FW2} 9#R  
acceptability                                     可接受性,可接受程度 KLX>QR@  
acceptable level of detection risk                     检查风险的可接受水平 q45n.A6a  
acceptance of engagement                       接受委托 W/ERqVZR]  
accepting the engagement for the first time              首次接受委托 .FeEK(  
access to asset                                         对资产的接触 wegBMRQVp  
according to                                     根据,依据,依照 ek9%Xk8  
account balance                                账户余额 ' {Q L`L  
account for                                       对……进行会计处理,核算;解释 !59q@M ya[  
accounting                                        会计,会计学 /O9z-!Jz  
accounting advisory serve                        会计咨询服务 b{A#P?  
accounting firm                                 会计师事务所 8W{R&Z7aL  
accounting information                      会计信息,会计资料 E:2Or~  
accounting period                             会计期间 v"`w'+  
accounting policies                                   会计政策 |K]tJi4fz  
accounting professional bodies                 会计职业组织,会计职业团体 n}"MF> zDK  
accounting records                                   会计记录 e. [h  
accounting responsibility                           会计责任 >1YJETysO  
accounting service                             会计服务 hGsY u)  
accounting standards                                会计准则 k]Yd4CC2  
Accounting Standards for Business Enterprises       企业会计准则 > B==*,|  
accounting system                             会计系统 jN'zNOV~  
accounting treatment                                会计处理 Lr`yl$6  
accuracy                                    准确性,精确性 \n}cx~j  
additional audit procedures                      追加审计程序 0VPa=AW  
addressee                                         收件人,收信人 7z}NI,R}1  
Administration of State-owned Assets  (the~)     国有资产管理局 &W1cc#(  
administrative laws and regulations                 行政法规 T a_#Rg*!  
adverse impact                                 不利影响,负面影响 5( 3tPbm{  
adverse opinion                                反对意见 _o;alt  
advisory group                                  咨询组,顾问组 KyjN'F$  
agency fee                                        代理费,代理费用 0L'h5i>H)  
aggregate                                          总计,合计为…… "bJWyUb  
alternation of document and record                 变造文件和记录 4v;/"4)'  
alternative audit procedures                      替代审计程序,备选审计程序 WHL@]^E@m  
amend                                              修改,修订 JMXCyDy;  
amortisation                                      摊销 2TdcZ<k}J  
analytical capacity                             分析能力 =m UtBD.;  
analytical procedures                               分析性程序 z&w@67 >j  
annual financial statements                        年度会计报表,年度财务报表 )<%GHDWL  
appendix                                          附录,附表 8< R#}  
applicable                                         适用的 7"1M3P5*8  
applicable laws and regulations                 适用的法规 bO9X;} \6  
application systems                                  应用系统 uT_bA0jK  
apply consistently                              一贯地执行,一贯地实施 0y*8;7-|r)  
appropriate                                       适当的,合适的; +5voAx!  
征用,挪用 uZCPxog  
appropriate authorization                          适当的授权 1$4dzI()  
appropriateness of audit evidence                    审计证据的适当性 yN9/'c~  
approval                                    批准,核准  3= PRe  
assertion                                    (会计报表上的)认定;确认 (<|,LagTuc  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 _qr?v=,-A  
asset                                                 资产,财产 'bTtdFvJ  
asset restructuring                             资产重组 (m13 ong  
assignment of duties                                 职责的划分 0`:0m/fsU  
assistant                                     助理,助理人员 t~3!| @3i  
associated company                                 联属公司,联营公司 P9BShC5  
association                                        联合,结合;协会,社团 T< D&%)  
assumption                                       假设,假定 EW]rD  
at a given date                                         在某一特定时日 (V&$KDOA  
attestation                                         鉴证,公证 ?g}G#j  
attestation service                             鉴证服务 &=~Jw5WK  
audit adjustment                                审计调整 /; w(1)B  
audit areas                                        审计领域 ^DD ]jx  
audit conclusion                                审计结论 5 y0 N }}  
audit effectiveness                             审计效果 ^8OK.iC  
audit efficiency                                  审计效率 rytves%;C  
audit engagement letter                      审计业务约定书 -a !?%  
audit evidence                                          审计证据 Kqm2TMO]>V  
audit fee                                    审计费 <m'W{n%Pp  
audit files                                          审计档案 ;ry~x:7L7  
audit findings                                     审计中发现的事项 ^ ? }-x  
audit implementation stage                        审计实施阶段 0-6rIdDTM  
audit mark                                        审计标识 dSkMA  
audit materiality                                 审计重要性 c~SR@ZU  
audit method                                     审计方法 yhc}*BMZ  
audit objective                                         审计目标,审计目的 ~7ZWtg;B  
audit of financial statements                      会计报表审计,财务报表审计 EV/DJ$C }  
audit opinion                                     审计意见 wNtC5  
audit period                                      被审计期间,被审计年度 ~wvu7  
audit plan                                          审计计划 &.F ]-1RN[  
audit planning                                    编制审计计划,制定审计计划,审计计划 \,D>zF  
audit planning stage                                  审计计划阶段 .~u[rc|<  
audit procedure                                审计程序  4 Fl>XM  
audit programme                               审计程序表,具体审计计划 3N257]  
audit report                                       审计报告 pLSh +*F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q`kV| pjg  
audit report with a qualified opinion                 有保留意见的审计报告 LGB}:;$AL  
audit report with an adverse opinion                否定意见的审计报告 >cJix 1  
audit report with dual dates                      双重日期审计报告 _0}u0fk  
audit reporting stage                                 审计报告阶段 AT%6K.  
audit responsibility                                   审计责任 x n?$@  
audit results                                      审计结果 -Gy=1W`09  
audit risk                                          审计风险 Z-:T')#Cf  
audit sampling                                          审计抽样 Np7+g`nG  
audit sampling techniques                         审计抽样方法,审计抽样技术 `3g5n:"g\  
audit strategies                                  审计策略 HA$X g j  
audit summary                                         审计总结,审计小结 S#kYPe  
audit team                                         审计小组 galzk$D  
audit test                                    审计测试 f*}}Az.4  
audit trail                                          审计轨迹 1%E Ngb:8  
audit work                                        审计工作 /z! Tgs4  
audit working paper                                 审计工作底稿 dIW@L  
audited financial statement                        审计会计报表,已审计财务报表 <p/zm}?')  
Auditing Guidelines (the~)                      审计规范指南 .dI".L  
auditing standards                             审计准则 ~y{_NgMo  
audit-oriented working paper                          (审计)业务类工作底稿 fqjBor}  
authorisation                                     授权 1oe,>\\  
authorisation of transaction                       交易的授权 |M`'   
availability                                         可获得性 oR7[[H.4  
B 4O<sE@X  
balance                                      余额;差额;平衡 {7jl) x3l  
balance sheet                                    资产负债表 60;_^v  
bank                                                 银行 LTxP@pr  
bank account                                    银行账户,银行户头 ]~2iducB,  
bank statement                                 银行对账单 EQN)y27poW  
barter transaction                              易货交易,以物换物交易 oqAO@<dL!  
basis of audit                                    审计依据 kDol1v`  
basis of preparation                                (会计报表的)编制基础 nrHC;R.nE  
book of account                               账目,账簿 Unvl~lm6  
borrowing                                         借款,贷款,借债 9 ,:#Q<UM  
branch                                              分支,分支机构,分店 p#).;\M   
brought forward                                (账户余额等的)承上年,承上期,承上页 ~| b\1SR  
budget                                              预算 |.VSw  
building                                      建筑物;大楼 p[w! SR%=  
business conditions                                  业务情况,经营情况  9u^M{6  
business licence                               (企业等的)营业执照 Z#.1p'3qm1  
business relation                                业务关系 ^D<CoxG  
d P?prT  
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只看该作者 1楼 发表于: 2012-04-24
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