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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 Pj8W]SA_  
   ',Y`\X  
审计词汇英汉对照 p~WX\;   
   _9yW; i-  
A #f@}$@  
t|P+^SL  
u-M Td  
ability to continue as a going concern               持续经营能力 #(}'G*  
acceptability                                     可接受性,可接受程度 `y>BbJqy  
acceptable level of detection risk                     检查风险的可接受水平 jr(|-!RVMN  
acceptance of engagement                       接受委托 v, |jmv+:  
accepting the engagement for the first time              首次接受委托 \1sWmN 6  
access to asset                                         对资产的接触 +#L'g c  
according to                                     根据,依据,依照 [gGo^^aW#  
account balance                                账户余额 {8 #  
account for                                       对……进行会计处理,核算;解释 ^+w1:C5  
accounting                                        会计,会计学 (3WK2IM^  
accounting advisory serve                        会计咨询服务 @ 3rJ$6W  
accounting firm                                 会计师事务所 f}EsS  
accounting information                      会计信息,会计资料 4k!> JQor  
accounting period                             会计期间 s.^+y7$  
accounting policies                                   会计政策 O{p7I&  
accounting professional bodies                 会计职业组织,会计职业团体 ?)gc;K  
accounting records                                   会计记录 &r+!rL Kp  
accounting responsibility                           会计责任 'w0?-  
accounting service                             会计服务 Z.`0  
accounting standards                                会计准则 N6Dv1_c,  
Accounting Standards for Business Enterprises       企业会计准则 fI,2l   
accounting system                             会计系统 G<P/COI#M5  
accounting treatment                                会计处理 z))rk vL%  
accuracy                                    准确性,精确性 %Z8wUG  
additional audit procedures                      追加审计程序 Bk] `n'W  
addressee                                         收件人,收信人 9* P-k.Bl  
Administration of State-owned Assets  (the~)     国有资产管理局 1 F&}e&}c  
administrative laws and regulations                 行政法规 dVMLn4[,MA  
adverse impact                                 不利影响,负面影响 $9h^tP'CV  
adverse opinion                                反对意见 ?rY+,nQP  
advisory group                                  咨询组,顾问组 M< H+$}[  
agency fee                                        代理费,代理费用 f\FqZ?w  
aggregate                                          总计,合计为…… ^fV-m&F)K*  
alternation of document and record                 变造文件和记录  ;{Yr |  
alternative audit procedures                      替代审计程序,备选审计程序 *x_e] /}  
amend                                              修改,修订 Gzp*Vr  
amortisation                                      摊销 cT@H49#uB  
analytical capacity                             分析能力 MO? }$j  
analytical procedures                               分析性程序 vR (nd  
annual financial statements                        年度会计报表,年度财务报表 G.r =fNP  
appendix                                          附录,附表 3lbGG42:  
applicable                                         适用的 : )y3 &I  
applicable laws and regulations                 适用的法规  /i   
application systems                                  应用系统 zDBm^ s  
apply consistently                              一贯地执行,一贯地实施 MwX8FYF D  
appropriate                                       适当的,合适的; V+zn` \a  
征用,挪用 ,&g-DC ag  
appropriate authorization                          适当的授权 Jpy~5kS  
appropriateness of audit evidence                    审计证据的适当性 5~$WSL?O)  
approval                                    批准,核准 ,kUg"\_k  
assertion                                    (会计报表上的)认定;确认 KpIY>k  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 zcu z @  
asset                                                 资产,财产 $KBW{  
asset restructuring                             资产重组 YV'B*arIA  
assignment of duties                                 职责的划分 T)tTzgLD}  
assistant                                     助理,助理人员 :UX8^+bfZ  
associated company                                 联属公司,联营公司 A8k $.E  
association                                        联合,结合;协会,社团 t. HwX9  
assumption                                       假设,假定 RB6TM  
at a given date                                         在某一特定时日 )`S5>[6  
attestation                                         鉴证,公证 #bCUI*N"P  
attestation service                             鉴证服务 O|+$ 9#,  
audit adjustment                                审计调整 Bat@  
audit areas                                        审计领域 jAovzZ6BL  
audit conclusion                                审计结论 t0za%q!fK<  
audit effectiveness                             审计效果 rCb$^(w{7  
audit efficiency                                  审计效率 {E}D6`{  
audit engagement letter                      审计业务约定书 :H#D4O8UiH  
audit evidence                                          审计证据 $GOF'  
audit fee                                    审计费 flz7{W  
audit files                                          审计档案 t3*.Bm:^  
audit findings                                     审计中发现的事项 [q/eRIS_  
audit implementation stage                        审计实施阶段 `-Tb=o}.  
audit mark                                        审计标识 ? m9=Me  
audit materiality                                 审计重要性 y3bL\d1  
audit method                                     审计方法 o5YL_=7m  
audit objective                                         审计目标,审计目的 vP_mS 4X  
audit of financial statements                      会计报表审计,财务报表审计 D( y c  
audit opinion                                     审计意见 69t6lB#;!  
audit period                                      被审计期间,被审计年度 b?<@  
audit plan                                          审计计划 crx%;R   
audit planning                                    编制审计计划,制定审计计划,审计计划 >.H}(!  
audit planning stage                                  审计计划阶段 k^#*x2b  
audit procedure                                审计程序 :G= ol2Q  
audit programme                               审计程序表,具体审计计划 }*!_M3O  
audit report                                       审计报告 b?2 \j}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *|cs_,3  
audit report with a qualified opinion                 有保留意见的审计报告 'R# M H  
audit report with an adverse opinion                否定意见的审计报告 @RCZ![XYWg  
audit report with dual dates                      双重日期审计报告 k4en/&  
audit reporting stage                                 审计报告阶段 ,Ww.W'#P  
audit responsibility                                   审计责任 e@ 5w?QzW  
audit results                                      审计结果 .Q{VY] B^  
audit risk                                          审计风险 '5A&c(  
audit sampling                                          审计抽样 s!]QG  
audit sampling techniques                         审计抽样方法,审计抽样技术 F^lau f  
audit strategies                                  审计策略 |o ^mg9  
audit summary                                         审计总结,审计小结 +:/.\ 3v71  
audit team                                         审计小组 0LTsWCUQ6e  
audit test                                    审计测试 AbQ nx%$u  
audit trail                                          审计轨迹 jN(c`Gb  
audit work                                        审计工作 Xi~I<&  
audit working paper                                 审计工作底稿 #%/Jr 52<  
audited financial statement                        审计会计报表,已审计财务报表 HIvSh6|0p  
Auditing Guidelines (the~)                      审计规范指南 ^rGuyW#  
auditing standards                             审计准则 ] pv!Ll  
audit-oriented working paper                          (审计)业务类工作底稿 }h|HT  
authorisation                                     授权 y>cT{)E$  
authorisation of transaction                       交易的授权 Cd_H<8__  
availability                                         可获得性 o*[[nK*fL  
B 5kHU'D  
balance                                      余额;差额;平衡 J:IAs:e`  
balance sheet                                    资产负债表 h?f p(  
bank                                                 银行 .$+,Y4q~(  
bank account                                    银行账户,银行户头 Dwe F8c  
bank statement                                 银行对账单 ~| oB|>  
barter transaction                              易货交易,以物换物交易 9U@>&3[v  
basis of audit                                    审计依据 j* ~z.Q|  
basis of preparation                                (会计报表的)编制基础 sdKm@p|/|  
book of account                               账目,账簿 c'Q.2^w^  
borrowing                                         借款,贷款,借债  {+gK\Nz  
branch                                              分支,分支机构,分店 RF~c/en  
brought forward                                (账户余额等的)承上年,承上期,承上页 s -F3(mc(  
budget                                              预算 B9`_~~^U5  
building                                      建筑物;大楼 Shss};QZf(  
business conditions                                  业务情况,经营情况 roIc1Ax:  
business licence                               (企业等的)营业执照 UI wTf2B  
business relation                                业务关系 rT;_"y}  
Smd83W&  
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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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