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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 SMm$4h R  
   0c#|LF_  
审计词汇英汉对照 DV bY   
   PurY_  
A P6ugbq[x#e  
~qW"v^<  
) nn v{hN  
ability to continue as a going concern               持续经营能力  YP}r15P  
acceptability                                     可接受性,可接受程度 |VX0o2  
acceptable level of detection risk                     检查风险的可接受水平 "CT`]:GGK  
acceptance of engagement                       接受委托 dC}4 Er  
accepting the engagement for the first time              首次接受委托 Fc"+L+h@W  
access to asset                                         对资产的接触 y=WCR*N  
according to                                     根据,依据,依照 ViG-tb   
account balance                                账户余额 3rv~r0  
account for                                       对……进行会计处理,核算;解释 cy_zEJjbD  
accounting                                        会计,会计学 *7/MeE6)i  
accounting advisory serve                        会计咨询服务 v.]W{~PI2V  
accounting firm                                 会计师事务所 U| 1&=8l  
accounting information                      会计信息,会计资料 cNRe>  
accounting period                             会计期间 q}7(w$&  
accounting policies                                   会计政策 0bMbM^xV6  
accounting professional bodies                 会计职业组织,会计职业团体 yCye3z.  
accounting records                                   会计记录 Zv1/J}+  
accounting responsibility                           会计责任 v%2Jm!i+  
accounting service                             会计服务 Nxt z1  
accounting standards                                会计准则 y +c 3#  
Accounting Standards for Business Enterprises       企业会计准则 cX-) ]D  
accounting system                             会计系统 xXc3#n   
accounting treatment                                会计处理 ehYGw2  
accuracy                                    准确性,精确性 h`p9H2}0  
additional audit procedures                      追加审计程序 gNo}\ lm4V  
addressee                                         收件人,收信人 >!2d77I  
Administration of State-owned Assets  (the~)     国有资产管理局 [ U?a %$G>  
administrative laws and regulations                 行政法规 Ja6PX P]'  
adverse impact                                 不利影响,负面影响 k;y5nXIlN  
adverse opinion                                反对意见 umj5M5oe3  
advisory group                                  咨询组,顾问组 h7W<$ \P  
agency fee                                        代理费,代理费用 #_OrS/H  
aggregate                                          总计,合计为…… 0--0+?  
alternation of document and record                 变造文件和记录 * d[sja+  
alternative audit procedures                      替代审计程序,备选审计程序 ?f[U8S}  
amend                                              修改,修订 0Fm,F&12  
amortisation                                      摊销 5oI gxy  
analytical capacity                             分析能力 ( &Z`P  
analytical procedures                               分析性程序 2(sq*!tX  
annual financial statements                        年度会计报表,年度财务报表 Ni 5Su  
appendix                                          附录,附表 *6%r2l'kZ  
applicable                                         适用的 f)K1j{TZ  
applicable laws and regulations                 适用的法规 'gwh:8Xc  
application systems                                  应用系统 <swY o<?J#  
apply consistently                              一贯地执行,一贯地实施 .EQ1r7 9,  
appropriate                                       适当的,合适的; -J=N  
征用,挪用 u~a@:D/F{G  
appropriate authorization                          适当的授权 g{06d~Y  
appropriateness of audit evidence                    审计证据的适当性 9gokTFoN  
approval                                    批准,核准 Arb-,[kwN  
assertion                                    (会计报表上的)认定;确认 Fs EPM"&?h  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Syj7K*,%bZ  
asset                                                 资产,财产 KZ)p\p<1  
asset restructuring                             资产重组 BAS3&fA  
assignment of duties                                 职责的划分 (*2kM|  
assistant                                     助理,助理人员 {$mj9?n=v  
associated company                                 联属公司,联营公司 FsYsQ_,R3  
association                                        联合,结合;协会,社团 (Q09$  
assumption                                       假设,假定 .)eX(2j\  
at a given date                                         在某一特定时日 j;']L}R  
attestation                                         鉴证,公证 p#95Q  
attestation service                             鉴证服务 "ewB4F[  
audit adjustment                                审计调整 #e8NF,H5  
audit areas                                        审计领域 RGim):1e  
audit conclusion                                审计结论 m^)h/s0A  
audit effectiveness                             审计效果 e:  
audit efficiency                                  审计效率 Ug^v ]B9  
audit engagement letter                      审计业务约定书 z2lEHa?w  
audit evidence                                          审计证据 UE9r1g`z  
audit fee                                    审计费 C}{$'#DV2  
audit files                                          审计档案 yXx}'=&!0  
audit findings                                     审计中发现的事项 y$e'-v  
audit implementation stage                        审计实施阶段 }TCOm_Y/qL  
audit mark                                        审计标识 T;%ceLD  
audit materiality                                 审计重要性 M6J/S  
audit method                                     审计方法 "sf]I[a  
audit objective                                         审计目标,审计目的 ,4wZ/r> d  
audit of financial statements                      会计报表审计,财务报表审计 LAwl9YnG:  
audit opinion                                     审计意见 "K8<X  
audit period                                      被审计期间,被审计年度 M/,jHG8v  
audit plan                                          审计计划 $iA`_H`W  
audit planning                                    编制审计计划,制定审计计划,审计计划 HEjrat;5  
audit planning stage                                  审计计划阶段 An e.sS  
audit procedure                                审计程序 R3$K[Lv,  
audit programme                               审计程序表,具体审计计划 Rz!E=1Y$  
audit report                                       审计报告 Y`u.P(7#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `"E|  
audit report with a qualified opinion                 有保留意见的审计报告 [yF4_UoF  
audit report with an adverse opinion                否定意见的审计报告 ;?9u#FRtw  
audit report with dual dates                      双重日期审计报告 &r;4$7  
audit reporting stage                                 审计报告阶段 7 ='M&Za  
audit responsibility                                   审计责任 :B<lDcFKJ  
audit results                                      审计结果  nO~TW  
audit risk                                          审计风险 N(]>(S o  
audit sampling                                          审计抽样 UEJX0=  
audit sampling techniques                         审计抽样方法,审计抽样技术 RJ%~=D  
audit strategies                                  审计策略 \DE`tkV8  
audit summary                                         审计总结,审计小结 Cp_YIcnEJ  
audit team                                         审计小组 (,E.1j]ji  
audit test                                    审计测试 QMzBx*g(  
audit trail                                          审计轨迹 7ST[XLwt%}  
audit work                                        审计工作 PT|W{RlNl  
audit working paper                                 审计工作底稿 `bGAc&,&  
audited financial statement                        审计会计报表,已审计财务报表 Ve&(izI h  
Auditing Guidelines (the~)                      审计规范指南 o(. PxcD  
auditing standards                             审计准则 : /9@p  
audit-oriented working paper                          (审计)业务类工作底稿 nJYcC"f  
authorisation                                     授权 J}coWjw`q  
authorisation of transaction                       交易的授权 1@H3!V4  
availability                                         可获得性 $b#"Rv  
B ".qh]RVjV  
balance                                      余额;差额;平衡 =S-'*F  
balance sheet                                    资产负债表 MS6^= ["  
bank                                                 银行 '$M=H.  
bank account                                    银行账户,银行户头 ~PUz/^^ s  
bank statement                                 银行对账单 L!-@dz  
barter transaction                              易货交易,以物换物交易 ?EeHeN_  
basis of audit                                    审计依据 bgd1j,PWbW  
basis of preparation                                (会计报表的)编制基础 d;ElqRC&  
book of account                               账目,账簿 YXJjqH3  
borrowing                                         借款,贷款,借债 <BQ4x.[  
branch                                              分支,分支机构,分店 8KD7t&H  
brought forward                                (账户余额等的)承上年,承上期,承上页 74%,v|  
budget                                              预算 J%3%l5 /  
building                                      建筑物;大楼 x~}RL-Y2o  
business conditions                                  业务情况,经营情况 D a)[mxJ  
business licence                               (企业等的)营业执照 W:P4XwR{  
business relation                                业务关系 un[Z$moN"  
:JSOj@s  
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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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