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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 y3d`$'7H>  
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审计词汇英汉对照 BYRf MtT@+  
   P#iBwmwN+.  
A -2f_e3jF  
g$uj<"^  
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ability to continue as a going concern               持续经营能力 oB+drDp8U  
acceptability                                     可接受性,可接受程度 @Jr:+|v3B  
acceptable level of detection risk                     检查风险的可接受水平 ~Z-o2+xA  
acceptance of engagement                       接受委托 Qh3BI?GZ'3  
accepting the engagement for the first time              首次接受委托 UU'0WIbY6  
access to asset                                         对资产的接触 Ce_k&[AJF  
according to                                     根据,依据,依照 #q?'<''d,  
account balance                                账户余额 ?h\fwF3  
account for                                       对……进行会计处理,核算;解释 e*)*__$O  
accounting                                        会计,会计学 $ra q,S P  
accounting advisory serve                        会计咨询服务 ~xCv_u^=  
accounting firm                                 会计师事务所 iC2``[m"  
accounting information                      会计信息,会计资料 >\[/e{Q"  
accounting period                             会计期间 17la/7l<  
accounting policies                                   会计政策 x18(}4  
accounting professional bodies                 会计职业组织,会计职业团体 }l"pxp1K  
accounting records                                   会计记录 #|8Ia:=s  
accounting responsibility                           会计责任 z>lIZ}  
accounting service                             会计服务 Q ?xA))0  
accounting standards                                会计准则 G{CKb{  
Accounting Standards for Business Enterprises       企业会计准则 _3%eIyk4T  
accounting system                             会计系统 4]G J+a  
accounting treatment                                会计处理 YpJJ]Rszg  
accuracy                                    准确性,精确性 }iIZA>eF  
additional audit procedures                      追加审计程序 uo`zAKM&A  
addressee                                         收件人,收信人 x4bmV@b  
Administration of State-owned Assets  (the~)     国有资产管理局 N2 4J!L  
administrative laws and regulations                 行政法规 ;-kC&GZf  
adverse impact                                 不利影响,负面影响 3LRBH+Tt  
adverse opinion                                反对意见 L _D#  
advisory group                                  咨询组,顾问组 |tN:o= 6  
agency fee                                        代理费,代理费用 {;5\#VFg  
aggregate                                          总计,合计为…… FRhHp(0}5  
alternation of document and record                 变造文件和记录 F ~SA3M:  
alternative audit procedures                      替代审计程序,备选审计程序 }i._&x`):  
amend                                              修改,修订 fj|X`,TiZ;  
amortisation                                      摊销 owviIZFe  
analytical capacity                             分析能力 L9{y1'')  
analytical procedures                               分析性程序 V!\'7-[R  
annual financial statements                        年度会计报表,年度财务报表 8Wba Hw_  
appendix                                          附录,附表 F/ o }5H  
applicable                                         适用的 PCx:  
applicable laws and regulations                 适用的法规 TrPw*4h 9s  
application systems                                  应用系统 P](/5KrK  
apply consistently                              一贯地执行,一贯地实施 .fAHP 5-  
appropriate                                       适当的,合适的; l#IN)">1  
征用,挪用 O\F$~YQ  
appropriate authorization                          适当的授权 Yz)+UF,  
appropriateness of audit evidence                    审计证据的适当性 gz#2}  
approval                                    批准,核准 [>D5(O  
assertion                                    (会计报表上的)认定;确认 =O%'qUj`q  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 IFsh"i  
asset                                                 资产,财产 K2{6{X=  
asset restructuring                             资产重组 XM f>B|  
assignment of duties                                 职责的划分 nc3u sq  
assistant                                     助理,助理人员 _9yW; i-  
associated company                                 联属公司,联营公司 |@5G\N-  
association                                        联合,结合;协会,社团 % oJH 6F  
assumption                                       假设,假定 X2T _} {  
at a given date                                         在某一特定时日 .cm9&&"Z  
attestation                                         鉴证,公证 f cnv[B..{  
attestation service                             鉴证服务 GC`/\~TM  
audit adjustment                                审计调整 [}I|tb>Pg  
audit areas                                        审计领域 +,]_TxL|C  
audit conclusion                                审计结论 U1Y0G[i)  
audit effectiveness                             审计效果 (QTQxZ  
audit efficiency                                  审计效率 l6- n{zG  
audit engagement letter                      审计业务约定书 ;b}cn!U]  
audit evidence                                          审计证据 3S .2  
audit fee                                    审计费 !Qq~lAJO;  
audit files                                          审计档案 Q[c:A@oW  
audit findings                                     审计中发现的事项 )# v}8aL  
audit implementation stage                        审计实施阶段 &D91bT+L  
audit mark                                        审计标识 .oM;D~(=9  
audit materiality                                 审计重要性 MxOIe|=&  
audit method                                     审计方法 Z.`0  
audit objective                                         审计目标,审计目的 ;OC{B}.vH  
audit of financial statements                      会计报表审计,财务报表审计 fI,2l   
audit opinion                                     审计意见 G<P/COI#M5  
audit period                                      被审计期间,被审计年度 5 qMP u|A  
audit plan                                          审计计划 %Z8wUG  
audit planning                                    编制审计计划,制定审计计划,审计计划 7+Er}y>  
audit planning stage                                  审计计划阶段 XVF!l>nE  
audit procedure                                审计程序 p7W9?b9  
audit programme                               审计程序表,具体审计计划 ~l('ly  
audit report                                       审计报告 tkQrxa|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jX .' G   
audit report with a qualified opinion                 有保留意见的审计报告 Yfx ?3  
audit report with an adverse opinion                否定意见的审计报告 ydMhb367|  
audit report with dual dates                      双重日期审计报告 7)RRCsn  
audit reporting stage                                 审计报告阶段 .l,]yWwfK  
audit responsibility                                   审计责任 -Un"z6*  
audit results                                      审计结果 *^KEb")$  
audit risk                                          审计风险 ^B8 [B&K  
audit sampling                                          审计抽样 h1y3gl[;TD  
audit sampling techniques                         审计抽样方法,审计抽样技术 c_t7<  
audit strategies                                  审计策略 Tv `&  
audit summary                                         审计总结,审计小结 cfPp>EK  
audit team                                         审计小组 XT \2  
audit test                                    审计测试 ?w&?P}e +  
audit trail                                          审计轨迹 >U.7>K V&  
audit work                                        审计工作 pd|l&xvka  
audit working paper                                 审计工作底稿 b\t?5z-Z  
audited financial statement                        审计会计报表,已审计财务报表 J\FLIw4  
Auditing Guidelines (the~)                      审计规范指南 3vkzN  
auditing standards                             审计准则 4b+_|kYb  
audit-oriented working paper                          (审计)业务类工作底稿 %!DTq`F  
authorisation                                     授权 ['Qh#^p  
authorisation of transaction                       交易的授权 OnyAM{$g  
availability                                         可获得性 .$ 1S-+(kV  
B vsPIvW!V  
balance                                      余额;差额;平衡 (Q.tH  
balance sheet                                    资产负债表 ol~ tfS  
bank                                                 银行 ,4k3C#!. i  
bank account                                    银行账户,银行户头 fm$Qd^E|e  
bank statement                                 银行对账单 #=72 /[  
barter transaction                              易货交易,以物换物交易 $KBW{  
basis of audit                                    审计依据 11Uu5e!.  
basis of preparation                                (会计报表的)编制基础 ]z2x`P^oI  
book of account                               账目,账簿 %0({ MU  
borrowing                                         借款,贷款,借债 C`uL 4r  
branch                                              分支,分支机构,分店 wc#k@"2AZb  
brought forward                                (账户余额等的)承上年,承上期,承上页 &XW ~l>!+  
budget                                              预算 >QPCYo<E  
building                                      建筑物;大楼 BjHp3-A'  
business conditions                                  业务情况,经营情况 %TO&  
business licence                               (企业等的)营业执照 #bCUI*N"P  
business relation                                业务关系 dA<SVk*0Q  
(,|eE)+  
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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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