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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 ]xQv\u  
   YIg(^>sq  
审计词汇英汉对照 ;=y "Z^  
   I/`"lAFe  
A KLyRb0V  
K6kz{R%`  
j6GIB_  
ability to continue as a going concern               持续经营能力 J,F1Xmr4  
acceptability                                     可接受性,可接受程度 S@/{34,  
acceptable level of detection risk                     检查风险的可接受水平 _~z oMdT!  
acceptance of engagement                       接受委托 hq 3n&/  
accepting the engagement for the first time              首次接受委托 B?! L~J@p  
access to asset                                         对资产的接触 U?UU] >Q  
according to                                     根据,依据,依照 r[S(VPo[()  
account balance                                账户余额 C|V7ZL>W  
account for                                       对……进行会计处理,核算;解释 ^ Oh  
accounting                                        会计,会计学 Y;/@[AwF  
accounting advisory serve                        会计咨询服务 (QDKw}O2b  
accounting firm                                 会计师事务所 w\)K0RN  
accounting information                      会计信息,会计资料 ,^:{!?v  
accounting period                             会计期间 i "h\*B=  
accounting policies                                   会计政策 4!IuTPmr  
accounting professional bodies                 会计职业组织,会计职业团体 ye(b 7CX  
accounting records                                   会计记录 G-d7}Uz ?  
accounting responsibility                           会计责任 jE*{^+n  
accounting service                             会计服务 *'>_X X  
accounting standards                                会计准则 B*T n@t W  
Accounting Standards for Business Enterprises       企业会计准则 aV\i3\da  
accounting system                             会计系统 $Zu?Gd?  
accounting treatment                                会计处理 ;P91'B~t  
accuracy                                    准确性,精确性 .d<K`.O ;  
additional audit procedures                      追加审计程序 <tD,Uu {P  
addressee                                         收件人,收信人 3vY-;&  
Administration of State-owned Assets  (the~)     国有资产管理局 "`>6M&`U  
administrative laws and regulations                 行政法规 /eV)5`V  
adverse impact                                 不利影响,负面影响 r fqwxr45h  
adverse opinion                                反对意见 #AJW-+1g.=  
advisory group                                  咨询组,顾问组 |Xt.[1  
agency fee                                        代理费,代理费用 kelBq J-,p  
aggregate                                          总计,合计为…… 2][9Wp  
alternation of document and record                 变造文件和记录 731Lz*IFg  
alternative audit procedures                      替代审计程序,备选审计程序 g(@F`W[  
amend                                              修改,修订 h.edb6  
amortisation                                      摊销 @IL04' \  
analytical capacity                             分析能力 "wgPPop  
analytical procedures                               分析性程序 =\<NTu  
annual financial statements                        年度会计报表,年度财务报表 z@,pT"rb  
appendix                                          附录,附表 cYA:k  
applicable                                         适用的 =A'>1N  
applicable laws and regulations                 适用的法规 $e\s8$EO  
application systems                                  应用系统 U#z"t&o=L  
apply consistently                              一贯地执行,一贯地实施 (Ceruo S  
appropriate                                       适当的,合适的; 1#vu)a1+b  
征用,挪用 Z[#8F&QV!m  
appropriate authorization                          适当的授权 I~&*^q6 |  
appropriateness of audit evidence                    审计证据的适当性 zG9FO/@av  
approval                                    批准,核准 |{#St-!-7  
assertion                                    (会计报表上的)认定;确认 ZFtx&vr P  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 1CC0]pyHX  
asset                                                 资产,财产 ]3 "0#Y  
asset restructuring                             资产重组 %p 6Ms  
assignment of duties                                 职责的划分 2j-l<!s  
assistant                                     助理,助理人员 U1YqyG8  
associated company                                 联属公司,联营公司 *j3 U+HV  
association                                        联合,结合;协会,社团 jr` swyg  
assumption                                       假设,假定 nt2b}u>*  
at a given date                                         在某一特定时日 =Zj 7dn;EN  
attestation                                         鉴证,公证 fEBi'Ad  
attestation service                             鉴证服务 Q`k;E}x_-  
audit adjustment                                审计调整 QNb Z)  
audit areas                                        审计领域 V D#q\  
audit conclusion                                审计结论 C?H~L  
audit effectiveness                             审计效果 bW`nLiw}%  
audit efficiency                                  审计效率 ntIR#fB  
audit engagement letter                      审计业务约定书 \'2rs152  
audit evidence                                          审计证据 <V^o.4mOg>  
audit fee                                    审计费 _ s 3aaOL  
audit files                                          审计档案 OC&BJNOi  
audit findings                                     审计中发现的事项 #N][-i  
audit implementation stage                        审计实施阶段 I bD u+~)  
audit mark                                        审计标识 n*[ZS[I  
audit materiality                                 审计重要性 z};|.N}  
audit method                                     审计方法 /we]i1-9  
audit objective                                         审计目标,审计目的 cxR.:LD}  
audit of financial statements                      会计报表审计,财务报表审计 ef'kG"1  
audit opinion                                     审计意见 }1 O"?6  
audit period                                      被审计期间,被审计年度 ;Rv WF )  
audit plan                                          审计计划 G8}owszT  
audit planning                                    编制审计计划,制定审计计划,审计计划 vv)q&,<c  
audit planning stage                                  审计计划阶段 3HyOQD"{  
audit procedure                                审计程序 yy5|8L  
audit programme                               审计程序表,具体审计计划 6.]~7n  
audit report                                       审计报告 !60U^\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8=D,`wog  
audit report with a qualified opinion                 有保留意见的审计报告 &<><4MQ  
audit report with an adverse opinion                否定意见的审计报告 Ry +?#P+  
audit report with dual dates                      双重日期审计报告 ./I?|ih  
audit reporting stage                                 审计报告阶段 >,,`7%Rv  
audit responsibility                                   审计责任 kI"9T`owR  
audit results                                      审计结果 q lM<X?  
audit risk                                          审计风险 ,=e.Q AF!"  
audit sampling                                          审计抽样 >~ *wPoW  
audit sampling techniques                         审计抽样方法,审计抽样技术 fgqCX:SWz  
audit strategies                                  审计策略 S:{xx`6K  
audit summary                                         审计总结,审计小结 1L`V{\_0s  
audit team                                         审计小组 9 m8KDB[N  
audit test                                    审计测试 g{Av =66Z  
audit trail                                          审计轨迹 E,d<F{=8,o  
audit work                                        审计工作 Yz;7g8HI  
audit working paper                                 审计工作底稿 P<>NV4  
audited financial statement                        审计会计报表,已审计财务报表 +tk`$g  
Auditing Guidelines (the~)                      审计规范指南 %<^^ Mw  
auditing standards                             审计准则 zsuqRM "  
audit-oriented working paper                          (审计)业务类工作底稿 U?dad}7  
authorisation                                     授权 ;HCK iHC  
authorisation of transaction                       交易的授权 '`;=d<'  
availability                                         可获得性 F;_c x  
B &yP|t":HWX  
balance                                      余额;差额;平衡 &w9*pJR %  
balance sheet                                    资产负债表 iuj%.}  
bank                                                 银行 |fyzb=Lg  
bank account                                    银行账户,银行户头 (1cB Tf  
bank statement                                 银行对账单 ZklO9Ox(  
barter transaction                              易货交易,以物换物交易 ktPM66`b  
basis of audit                                    审计依据 J<L\IP?%  
basis of preparation                                (会计报表的)编制基础 &IXmy-w  
book of account                               账目,账簿 [4xZy5V  
borrowing                                         借款,贷款,借债 HT/!+#W .  
branch                                              分支,分支机构,分店 Qq6'[Od  
brought forward                                (账户余额等的)承上年,承上期,承上页 FI:H/e5[  
budget                                              预算 5=*i!c _m  
building                                      建筑物;大楼 uhj]le!  
business conditions                                  业务情况,经营情况 )o:sDj`b]  
business licence                               (企业等的)营业执照 =?W7OV^BE  
business relation                                业务关系 K. B\F)K  
$S' TW3  
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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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