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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 X"Swi&4  
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审计词汇英汉对照 T 5h  H  
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A Yq KCeg  
5;EvNu  
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ability to continue as a going concern               持续经营能力 wHy!CP %  
acceptability                                     可接受性,可接受程度 :I#V.  
acceptable level of detection risk                     检查风险的可接受水平 :F?C)F  
acceptance of engagement                       接受委托 iBa A9  
accepting the engagement for the first time              首次接受委托 :o3N;*o>)0  
access to asset                                         对资产的接触 T~e.PP  
according to                                     根据,依据,依照 K0>zxqY  
account balance                                账户余额 o+'6`g'8  
account for                                       对……进行会计处理,核算;解释 {wKB;?fUvk  
accounting                                        会计,会计学 02^rV*re  
accounting advisory serve                        会计咨询服务 S9.o/mr  
accounting firm                                 会计师事务所 ?@86P|19  
accounting information                      会计信息,会计资料 U xGApK=X  
accounting period                             会计期间 4WB0Pt{  
accounting policies                                   会计政策 zDG b7S{  
accounting professional bodies                 会计职业组织,会计职业团体 2+XA X:YD  
accounting records                                   会计记录 ygcm|PrS  
accounting responsibility                           会计责任 ]f_p 8?j"  
accounting service                             会计服务 yWSGi#)1  
accounting standards                                会计准则 @yYkti;4-  
Accounting Standards for Business Enterprises       企业会计准则 !a\^Sk /  
accounting system                             会计系统 ? J0y|  
accounting treatment                                会计处理 Bzf^ivT3L  
accuracy                                    准确性,精确性 [ /r(__.  
additional audit procedures                      追加审计程序  ob]w;"  
addressee                                         收件人,收信人 z$sT !QL~  
Administration of State-owned Assets  (the~)     国有资产管理局 tw@X> G1 z  
administrative laws and regulations                 行政法规 :2`e(+Uz  
adverse impact                                 不利影响,负面影响 SXh-A1t  
adverse opinion                                反对意见 wCBplaojJ  
advisory group                                  咨询组,顾问组 TWTb?HP  
agency fee                                        代理费,代理费用 f o3}W^0  
aggregate                                          总计,合计为…… gSj,E8-g  
alternation of document and record                 变造文件和记录 Vurq t_nb  
alternative audit procedures                      替代审计程序,备选审计程序 }GM'.yutX  
amend                                              修改,修订 ]SE ZaT  
amortisation                                      摊销 #'`{Qv0,  
analytical capacity                             分析能力 KI.hy2?e  
analytical procedures                               分析性程序 omx=  
annual financial statements                        年度会计报表,年度财务报表 .%-8 t{dt  
appendix                                          附录,附表 t uX|\X  
applicable                                         适用的 *- X[u:  
applicable laws and regulations                 适用的法规 8ao_i=&x  
application systems                                  应用系统 #'}*dy/  
apply consistently                              一贯地执行,一贯地实施 sLk-x\P]|  
appropriate                                       适当的,合适的; -{vD: Il=6  
征用,挪用 EU#^7  
appropriate authorization                          适当的授权 -Y8B~@]P?  
appropriateness of audit evidence                    审计证据的适当性 ]:n,RO6  
approval                                    批准,核准 4qa.1j(R/  
assertion                                    (会计报表上的)认定;确认 '"s@enD0y  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 /$m;y[[  
asset                                                 资产,财产 EqiY\/S  
asset restructuring                             资产重组 8P`"M#fI  
assignment of duties                                 职责的划分 * y,v}-  
assistant                                     助理,助理人员 !,PWb3S  
associated company                                 联属公司,联营公司 k5)om;.w  
association                                        联合,结合;协会,社团 {;oPLr+Z  
assumption                                       假设,假定 t{ >q|0  
at a given date                                         在某一特定时日 wd6owr  
attestation                                         鉴证,公证 ^.y\(=  
attestation service                             鉴证服务 /wG2vE8e  
audit adjustment                                审计调整 MQ2_ `pi  
audit areas                                        审计领域 W g! Lfu  
audit conclusion                                审计结论 O/LXdz0B  
audit effectiveness                             审计效果 G~m<;  
audit efficiency                                  审计效率 ssL\g`xe  
audit engagement letter                      审计业务约定书 7HWmCaa[  
audit evidence                                          审计证据 pR_9NfV{  
audit fee                                    审计费 v:#tWEbo-  
audit files                                          审计档案 Bw.i}3UT6  
audit findings                                     审计中发现的事项 :6dxtl/{b:  
audit implementation stage                        审计实施阶段 ?7A>+EY  
audit mark                                        审计标识 d(K +);!  
audit materiality                                 审计重要性 "N#Y gSr  
audit method                                     审计方法 H?w6C):]  
audit objective                                         审计目标,审计目的 dr"1s-D4IQ  
audit of financial statements                      会计报表审计,财务报表审计 7p[n  
audit opinion                                     审计意见 i/.6>4tE:  
audit period                                      被审计期间,被审计年度 lq uLT6]  
audit plan                                          审计计划 Dp:BU|r  
audit planning                                    编制审计计划,制定审计计划,审计计划 PY'2h4IL  
audit planning stage                                  审计计划阶段 2<6UwF  
audit procedure                                审计程序 TA\vZGJ('  
audit programme                               审计程序表,具体审计计划 Gm`8q}<I  
audit report                                       审计报告 (k P9hcV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xD7]C|8o  
audit report with a qualified opinion                 有保留意见的审计报告 g)B]FH1  
audit report with an adverse opinion                否定意见的审计报告 OT v)  
audit report with dual dates                      双重日期审计报告 !IR6 ,A\  
audit reporting stage                                 审计报告阶段 I=#$8l.*  
audit responsibility                                   审计责任 EX"yxZ~  
audit results                                      审计结果 `0svy}  
audit risk                                          审计风险 N>E_%]Ch  
audit sampling                                          审计抽样 i~72bMw sA  
audit sampling techniques                         审计抽样方法,审计抽样技术 jWgX_//!  
audit strategies                                  审计策略 s#MPX3itK  
audit summary                                         审计总结,审计小结 =MWHJ'3-/  
audit team                                         审计小组 }B^tL$k  
audit test                                    审计测试 |BYRe1l6l  
audit trail                                          审计轨迹 iRBfx  
audit work                                        审计工作 ]@TCk8d$0  
audit working paper                                 审计工作底稿 3U}%2ARo_  
audited financial statement                        审计会计报表,已审计财务报表 xx $cnG  
Auditing Guidelines (the~)                      审计规范指南 ig"L\ C"T  
auditing standards                             审计准则 ,)io5nZF  
audit-oriented working paper                          (审计)业务类工作底稿 d_ CT $  
authorisation                                     授权 MOC/KNb  
authorisation of transaction                       交易的授权 V~#tuv  
availability                                         可获得性 _dU\JD  
B 62u4-}JzF  
balance                                      余额;差额;平衡 ABkl%m6xf  
balance sheet                                    资产负债表 sq]F;=[5  
bank                                                 银行 zeRyL3fnmb  
bank account                                    银行账户,银行户头 ,z6~?6m  
bank statement                                 银行对账单 SWLo|)@[/  
barter transaction                              易货交易,以物换物交易 .]Z"C&"N]  
basis of audit                                    审计依据 k=^xVQuI  
basis of preparation                                (会计报表的)编制基础 ('~LMu_  
book of account                               账目,账簿 lxi <F  
borrowing                                         借款,贷款,借债 DwF hK*  
branch                                              分支,分支机构,分店 V )4J`xg^  
brought forward                                (账户余额等的)承上年,承上期,承上页 31)&vf[[  
budget                                              预算 z%kULTL  
building                                      建筑物;大楼 6C )_  
business conditions                                  业务情况,经营情况 5-M-X#(  
business licence                               (企业等的)营业执照 =c7;r] Ol  
business relation                                业务关系 V8(-  
\NC3'G:Ii  
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只看该作者 1楼 发表于: 2012-04-24
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