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[专业英语]审计词汇英汉对照 [复制链接]

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离线lisa
 
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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 _puQX@i  
   DG:=E/@  
审计词汇英汉对照 JGO>X| T  
   ^)fB "!s  
A x%(!+  
MiSFT5$v6  
~Yr.0i.W  
ability to continue as a going concern               持续经营能力 Pu9.Uwx  
acceptability                                     可接受性,可接受程度 _8S).*  
acceptable level of detection risk                     检查风险的可接受水平 W:) M}}&H  
acceptance of engagement                       接受委托 +6;OB@  
accepting the engagement for the first time              首次接受委托 Uc6U!X  
access to asset                                         对资产的接触 3aDma/   
according to                                     根据,依据,依照 .4^Paxz  
account balance                                账户余额 yGD0}\!n  
account for                                       对……进行会计处理,核算;解释 CI  @I  
accounting                                        会计,会计学 t 1&p> v  
accounting advisory serve                        会计咨询服务 ntF(K/~Y  
accounting firm                                 会计师事务所 P0z "Eq0S  
accounting information                      会计信息,会计资料 z?gJHN<  
accounting period                             会计期间 |QzPY8B9O  
accounting policies                                   会计政策 Yb6\+}th  
accounting professional bodies                 会计职业组织,会计职业团体 _n_i*p '2  
accounting records                                   会计记录 )Tb;N  
accounting responsibility                           会计责任 19=Dd#Nf  
accounting service                             会计服务 kh5V&%>?  
accounting standards                                会计准则 X'u`\<&W  
Accounting Standards for Business Enterprises       企业会计准则 ~]yqJYiid^  
accounting system                             会计系统 +L49 pv5  
accounting treatment                                会计处理 Z7f~|}  
accuracy                                    准确性,精确性  e1IuobT  
additional audit procedures                      追加审计程序 <y'ttxeS  
addressee                                         收件人,收信人 !PQRlgcG  
Administration of State-owned Assets  (the~)     国有资产管理局 ZHF@k'vm/9  
administrative laws and regulations                 行政法规 ,J~1~fg89  
adverse impact                                 不利影响,负面影响 WI6er;D  
adverse opinion                                反对意见 MD On; Af>  
advisory group                                  咨询组,顾问组 tou^p-)GQ|  
agency fee                                        代理费,代理费用 -Kc-eU-&q  
aggregate                                          总计,合计为…… x[?_F  
alternation of document and record                 变造文件和记录 eU12*(  
alternative audit procedures                      替代审计程序,备选审计程序 "*T)L<G  
amend                                              修改,修订 },"g*  
amortisation                                      摊销 y%GV9  
analytical capacity                             分析能力 .DX#:?@4@Y  
analytical procedures                               分析性程序 *PI3L/*  
annual financial statements                        年度会计报表,年度财务报表 JBYQ7SsAS0  
appendix                                          附录,附表 S2NsqHJr  
applicable                                         适用的 H}$#aXEAn  
applicable laws and regulations                 适用的法规 'v,W gPe  
application systems                                  应用系统 LNg1q1 P3  
apply consistently                              一贯地执行,一贯地实施  h43k   
appropriate                                       适当的,合适的; 'Oc8[8   
征用,挪用 K l4",  
appropriate authorization                          适当的授权 kQb0pfYs  
appropriateness of audit evidence                    审计证据的适当性 eGE%c1H9a  
approval                                    批准,核准 |'J3"am'  
assertion                                    (会计报表上的)认定;确认 q"cFw${  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ,S8Vfb &  
asset                                                 资产,财产 \Dc\H )  
asset restructuring                             资产重组 ! of7]s  
assignment of duties                                 职责的划分 Z5U~g?  
assistant                                     助理,助理人员 H{V-C_  
associated company                                 联属公司,联营公司 z_H2 L"Z  
association                                        联合,结合;协会,社团 vIREvj#U  
assumption                                       假设,假定 u,p m\  
at a given date                                         在某一特定时日 YU"Am !  
attestation                                         鉴证,公证 2ReulL8j  
attestation service                             鉴证服务 H z6H,h  
audit adjustment                                审计调整 5FzRusNiA  
audit areas                                        审计领域 646ye Q1  
audit conclusion                                审计结论 +-Dd*yD6<  
audit effectiveness                             审计效果 2iGRw4`_a  
audit efficiency                                  审计效率 :X!(^ a;]  
audit engagement letter                      审计业务约定书 P]TT  
audit evidence                                          审计证据 0{ ,zE  
audit fee                                    审计费 F>M$|Sc2  
audit files                                          审计档案 I*ej_cFQ^  
audit findings                                     审计中发现的事项 Y[H_?f=;%  
audit implementation stage                        审计实施阶段 0L1P'*LRU  
audit mark                                        审计标识 -Z Z$ 1E  
audit materiality                                 审计重要性 )_=&)a1U  
audit method                                     审计方法 70NHU ;&N  
audit objective                                         审计目标,审计目的 GBQb({  
audit of financial statements                      会计报表审计,财务报表审计 -3V~YhG  
audit opinion                                     审计意见 .  9 NS  
audit period                                      被审计期间,被审计年度 vBpg6 fX  
audit plan                                          审计计划 ELPJ}moWZ  
audit planning                                    编制审计计划,制定审计计划,审计计划 </%H'V@  
audit planning stage                                  审计计划阶段 ky#6M? \  
audit procedure                                审计程序 d#*5U9\z  
audit programme                               审计程序表,具体审计计划 zm:=d>D..  
audit report                                       审计报告 ^"Y'zI L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R*y[/Aw  
audit report with a qualified opinion                 有保留意见的审计报告 ^Pf&C0xXv  
audit report with an adverse opinion                否定意见的审计报告 rEf\|x=st:  
audit report with dual dates                      双重日期审计报告 TAi\#cnl(6  
audit reporting stage                                 审计报告阶段 yI%> w4Z  
audit responsibility                                   审计责任 U&5zs r  
audit results                                      审计结果 $7r wara  
audit risk                                          审计风险 Mz^s^aJEE  
audit sampling                                          审计抽样 w(U/(C7R  
audit sampling techniques                         审计抽样方法,审计抽样技术 +wSm6*j7=  
audit strategies                                  审计策略 JA}'d7yEa  
audit summary                                         审计总结,审计小结 vP4Ij  
audit team                                         审计小组 +E:(-$"R  
audit test                                    审计测试 Lwcw%M]  
audit trail                                          审计轨迹 -7$'* V9$  
audit work                                        审计工作 ""+*Gn 7^8  
audit working paper                                 审计工作底稿 3azc`[hl  
audited financial statement                        审计会计报表,已审计财务报表 hq*JQb;Y}  
Auditing Guidelines (the~)                      审计规范指南 L,Nr,QC-  
auditing standards                             审计准则 U{_s1  
audit-oriented working paper                          (审计)业务类工作底稿 =tNiIU  
authorisation                                     授权 5{a( +'  
authorisation of transaction                       交易的授权 6'ZnyWb  
availability                                         可获得性 +m.8*^  
B <f6PULm  
balance                                      余额;差额;平衡 Ak1)  
balance sheet                                    资产负债表 kn"x[{d  
bank                                                 银行 ,OCTm%6e  
bank account                                    银行账户,银行户头 :U q]~e  
bank statement                                 银行对账单 Qzhnob#C9  
barter transaction                              易货交易,以物换物交易 O)|4>J*B  
basis of audit                                    审计依据 UT~2}B9fc  
basis of preparation                                (会计报表的)编制基础 r8%,xA&  
book of account                               账目,账簿 K)+l6Q  
borrowing                                         借款,贷款,借债 -], ?kP  
branch                                              分支,分支机构,分店 Q75^7Ga_  
brought forward                                (账户余额等的)承上年,承上期,承上页 ehusI-q  
budget                                              预算 weV#%6=5\  
building                                      建筑物;大楼 0_ \ g  
business conditions                                  业务情况,经营情况 c.Y8CD.tqL  
business licence                               (企业等的)营业执照 mv.I.EL  
business relation                                业务关系 ;QQ7vo  
m#$za7  
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只看该作者 1楼 发表于: 2012-04-24
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