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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 p#jAEY p  
   UH-873AK  
审计词汇英汉对照 />mK.FT  
   f~wON>$K  
A X PyDZk/m  
mP\V.^  
by'KJxl[  
ability to continue as a going concern               持续经营能力 Xi%Og\vm5  
acceptability                                     可接受性,可接受程度 cy.r/Z}  
acceptable level of detection risk                     检查风险的可接受水平 KGM__ZO.  
acceptance of engagement                       接受委托 0&s a#g2  
accepting the engagement for the first time              首次接受委托 *JDz0M4f  
access to asset                                         对资产的接触 b]b>i]n  
according to                                     根据,依据,依照 :pdX  
account balance                                账户余额 &PE%tm  
account for                                       对……进行会计处理,核算;解释 K7`6G[RMb  
accounting                                        会计,会计学 _M/N_Fm  
accounting advisory serve                        会计咨询服务 d~qQ_2M[G  
accounting firm                                 会计师事务所 WGn=3(4  
accounting information                      会计信息,会计资料 GqxnB k1  
accounting period                             会计期间 Qpv#&nfUi6  
accounting policies                                   会计政策 \"(?k>]E  
accounting professional bodies                 会计职业组织,会计职业团体 9{OO'at?  
accounting records                                   会计记录 OUUV8K  
accounting responsibility                           会计责任 J{b#X"i  
accounting service                             会计服务 Oe;#q  
accounting standards                                会计准则 {EvT7W  
Accounting Standards for Business Enterprises       企业会计准则 Ur#jJR@%3  
accounting system                             会计系统  j5/pVXO  
accounting treatment                                会计处理 h,R Isq;`  
accuracy                                    准确性,精确性 K1hkOj;S  
additional audit procedures                      追加审计程序 ns>$  
addressee                                         收件人,收信人 q~ a FV<Q  
Administration of State-owned Assets  (the~)     国有资产管理局 @CzFzVmF"  
administrative laws and regulations                 行政法规 j%s,%#al  
adverse impact                                 不利影响,负面影响 pgES)  
adverse opinion                                反对意见 7*uN[g#p  
advisory group                                  咨询组,顾问组 ]6B9\C.2-_  
agency fee                                        代理费,代理费用 eR \duZ!`  
aggregate                                          总计,合计为…… _ +DL   
alternation of document and record                 变造文件和记录 ,Suk_aX>  
alternative audit procedures                      替代审计程序,备选审计程序 Lbrl CB+  
amend                                              修改,修订 F2}Fuupb.  
amortisation                                      摊销 ]]K?Q )9x  
analytical capacity                             分析能力 fX`u"`o5  
analytical procedures                               分析性程序 L" ejA  
annual financial statements                        年度会计报表,年度财务报表 k)-+ZmMOh  
appendix                                          附录,附表 nrKAK^  
applicable                                         适用的 + )Qu,%2   
applicable laws and regulations                 适用的法规 S'34](9n6  
application systems                                  应用系统 tV(iC~/  
apply consistently                              一贯地执行,一贯地实施 g7]S  
appropriate                                       适当的,合适的; V\zcv@  
征用,挪用 IrL7%?  
appropriate authorization                          适当的授权 +@?Q"B5u}  
appropriateness of audit evidence                    审计证据的适当性 3%'`^<-V  
approval                                    批准,核准 E2r5Pg  
assertion                                    (会计报表上的)认定;确认 yZ6WbI8n  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 6d]4 %QT  
asset                                                 资产,财产 tcj "rV{G  
asset restructuring                             资产重组 )!27=R/  
assignment of duties                                 职责的划分 +pqbl*W;1  
assistant                                     助理,助理人员 ^WB[uFt-  
associated company                                 联属公司,联营公司 f4  S:L&  
association                                        联合,结合;协会,社团 !6-t_S  
assumption                                       假设,假定 .zZfP+Q]8  
at a given date                                         在某一特定时日 CmBP C jh  
attestation                                         鉴证,公证 $ a~  
attestation service                             鉴证服务 zNX=V!$  
audit adjustment                                审计调整 =hTJp/L  
audit areas                                        审计领域 a?+C]u?_D  
audit conclusion                                审计结论 zgjgEhnvU  
audit effectiveness                             审计效果 RL4|!HzR  
audit efficiency                                  审计效率 Z0Sqw  
audit engagement letter                      审计业务约定书 lVT*Ev{&.  
audit evidence                                          审计证据 )q_,V"  
audit fee                                    审计费 <lFHmi$qt{  
audit files                                          审计档案 sC\?{B0 r  
audit findings                                     审计中发现的事项 d [l8qaD  
audit implementation stage                        审计实施阶段 ?VotIruR  
audit mark                                        审计标识 DL V ny]  
audit materiality                                 审计重要性 wqDf\k}'v  
audit method                                     审计方法 (nL zWvN  
audit objective                                         审计目标,审计目的 Fxa{ 9'99  
audit of financial statements                      会计报表审计,财务报表审计  dHx4yFS  
audit opinion                                     审计意见 #WG}"[ ,c  
audit period                                      被审计期间,被审计年度 uq]= L  
audit plan                                          审计计划 ]mtiIu[  
audit planning                                    编制审计计划,制定审计计划,审计计划 IrYj#,xJ  
audit planning stage                                  审计计划阶段 ]vf_4QW=  
audit procedure                                审计程序 %R4 \[e  
audit programme                               审计程序表,具体审计计划 MRz f#o<H  
audit report                                       审计报告 }R+#> P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Vyi.:lL _8  
audit report with a qualified opinion                 有保留意见的审计报告 jX4$PfOhR  
audit report with an adverse opinion                否定意见的审计报告 vh.8m $,  
audit report with dual dates                      双重日期审计报告 $&.(7F^D  
audit reporting stage                                 审计报告阶段 ;Lfn&2G  
audit responsibility                                   审计责任 iuWUr?`\  
audit results                                      审计结果 Hx+r 9w  
audit risk                                          审计风险 S N"Y@y)=  
audit sampling                                          审计抽样 &V axv$v}  
audit sampling techniques                         审计抽样方法,审计抽样技术 #Db^*  
audit strategies                                  审计策略 ^"<Bk<b(  
audit summary                                         审计总结,审计小结 C"n!mr{srt  
audit team                                         审计小组 5GAW3j{  
audit test                                    审计测试 -l}"DP _  
audit trail                                          审计轨迹 '[' %b  
audit work                                        审计工作 &I ~'2mpk  
audit working paper                                 审计工作底稿 v @M6D}  
audited financial statement                        审计会计报表,已审计财务报表 |(tl a_LE  
Auditing Guidelines (the~)                      审计规范指南 4j0;okQWV'  
auditing standards                             审计准则 F/J s K&&  
audit-oriented working paper                          (审计)业务类工作底稿 pvsY 0a@4  
authorisation                                     授权 J;XO1}9  
authorisation of transaction                       交易的授权 ='.b/]!_  
availability                                         可获得性 , SUx!o  
B \h[*oeh  
balance                                      余额;差额;平衡 en|~`]HF  
balance sheet                                    资产负债表 Ge=6l0  
bank                                                 银行 umuj>  
bank account                                    银行账户,银行户头 pFMJG<W9,  
bank statement                                 银行对账单 gcwJ{&  
barter transaction                              易货交易,以物换物交易 ;C=d( pY  
basis of audit                                    审计依据 V1Ft3Msq  
basis of preparation                                (会计报表的)编制基础 n'vdA !R  
book of account                               账目,账簿 ?  Lxc 1  
borrowing                                         借款,贷款,借债 u)EtEl7Wq  
branch                                              分支,分支机构,分店 SD~4CtlfI  
brought forward                                (账户余额等的)承上年,承上期,承上页 *lZ V3F  
budget                                              预算 U7U&^ s6`  
building                                      建筑物;大楼 <J~6Q  
business conditions                                  业务情况,经营情况 J0bcW25  
business licence                               (企业等的)营业执照 lrkgsv6  
business relation                                业务关系 /AX)n:,  
DJdhOLx  
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只看该作者 1楼 发表于: 2012-04-24
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