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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 DwmU fZp  
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审计词汇英汉对照 c|}K_~l_  
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A u}}9j&^Xa  
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ability to continue as a going concern               持续经营能力 @>fO;*  
acceptability                                     可接受性,可接受程度 X') Zm+  
acceptable level of detection risk                     检查风险的可接受水平 MuoctW  
acceptance of engagement                       接受委托 1%spzkE 3P  
accepting the engagement for the first time              首次接受委托 mw(c[.*%  
access to asset                                         对资产的接触 f-3'D-{EKt  
according to                                     根据,依据,依照 >*= =wlOB  
account balance                                账户余额 7AO3-; l]  
account for                                       对……进行会计处理,核算;解释 6` qr:.  
accounting                                        会计,会计学 w;c#drY7S  
accounting advisory serve                        会计咨询服务 Y62u%':X  
accounting firm                                 会计师事务所 TD{=L*{+  
accounting information                      会计信息,会计资料 &{E`=4T2  
accounting period                             会计期间 0SMQDs5j  
accounting policies                                   会计政策 ~llMrl7  
accounting professional bodies                 会计职业组织,会计职业团体 8wX+ZL: 9  
accounting records                                   会计记录 h;%i/feFg  
accounting responsibility                           会计责任 XpgV09.EE  
accounting service                             会计服务 vS$oT]-hKE  
accounting standards                                会计准则 Du^x=;  
Accounting Standards for Business Enterprises       企业会计准则 p:JRQT"A  
accounting system                             会计系统 Z>x7|Q3CX  
accounting treatment                                会计处理 w53z*l>ek  
accuracy                                    准确性,精确性 sq~+1(X  
additional audit procedures                      追加审计程序 #7]o6  
addressee                                         收件人,收信人 Nmp>UE,7[  
Administration of State-owned Assets  (the~)     国有资产管理局 0R @g(  
administrative laws and regulations                 行政法规 (_w %  
adverse impact                                 不利影响,负面影响 {_zV5 V  
adverse opinion                                反对意见 Z cMj=#i  
advisory group                                  咨询组,顾问组 @PQrmn6w  
agency fee                                        代理费,代理费用 lf%b0na?r  
aggregate                                          总计,合计为…… -9OMn}w/*  
alternation of document and record                 变造文件和记录 3(!/["@7  
alternative audit procedures                      替代审计程序,备选审计程序 b JfD\  
amend                                              修改,修订 bQwdgc),s{  
amortisation                                      摊销 +{xMIl_  
analytical capacity                             分析能力 Ap]4QqU  
analytical procedures                               分析性程序 *o02!EYge  
annual financial statements                        年度会计报表,年度财务报表 PwW^y#96  
appendix                                          附录,附表 J>=1dCK  
applicable                                         适用的 +/y{^}b/  
applicable laws and regulations                 适用的法规 f?%qUD_#  
application systems                                  应用系统 8jy-z"jc  
apply consistently                              一贯地执行,一贯地实施 -3.UE^W2  
appropriate                                       适当的,合适的;  3L%WVCB  
征用,挪用 (8CCesy&  
appropriate authorization                          适当的授权 T3PX gL)o  
appropriateness of audit evidence                    审计证据的适当性 9&jQ 35  
approval                                    批准,核准 ^^G-kg  
assertion                                    (会计报表上的)认定;确认 \ Y*h  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 `n 3FT=  
asset                                                 资产,财产 -a  *NbH  
asset restructuring                             资产重组 P*pbwV#|  
assignment of duties                                 职责的划分 Zc-#;/b3T  
assistant                                     助理,助理人员 }{ n\tzR  
associated company                                 联属公司,联营公司 dh&W;zs  
association                                        联合,结合;协会,社团 TdQ ]G 2  
assumption                                       假设,假定 $ !v}xY  
at a given date                                         在某一特定时日 Z^s+vi  
attestation                                         鉴证,公证 \n#]%X5c  
attestation service                             鉴证服务 ~|&="K4,:  
audit adjustment                                审计调整 yeh8z:5Z O  
audit areas                                        审计领域 7}Bj|]b)~  
audit conclusion                                审计结论 79D=d'e A  
audit effectiveness                             审计效果 |*:tyP%m^  
audit efficiency                                  审计效率 ZB828T3  
audit engagement letter                      审计业务约定书 i{8]'fM  
audit evidence                                          审计证据 ql^g~b  
audit fee                                    审计费 R N@^j  
audit files                                          审计档案 qAqoZMpI|;  
audit findings                                     审计中发现的事项 bA}Z0a  
audit implementation stage                        审计实施阶段 -b cG[W3  
audit mark                                        审计标识 "2a$1Wmj(  
audit materiality                                 审计重要性 VCjq3/[_  
audit method                                     审计方法 [s~JceUyX  
audit objective                                         审计目标,审计目的 vYDSu.C@a  
audit of financial statements                      会计报表审计,财务报表审计 R|iEvt  
audit opinion                                     审计意见 2\VAmPG.Zs  
audit period                                      被审计期间,被审计年度 - %|P  
audit plan                                          审计计划 aD2*.ln><  
audit planning                                    编制审计计划,制定审计计划,审计计划 lR:?uZ$  
audit planning stage                                  审计计划阶段 WSQ[.C  
audit procedure                                审计程序 ! .AhzU1%Y  
audit programme                               审计程序表,具体审计计划 *C\(wL  
audit report                                       审计报告 ;{k=C2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wX ,h< \7  
audit report with a qualified opinion                 有保留意见的审计报告 mj@31YW  
audit report with an adverse opinion                否定意见的审计报告 9 ~~qAoD  
audit report with dual dates                      双重日期审计报告 ,yICNtP  
audit reporting stage                                 审计报告阶段 X8Xn\E  
audit responsibility                                   审计责任 f')c/Yw  
audit results                                      审计结果 Q"%QQo}}  
audit risk                                          审计风险 ; 7rd;zJ  
audit sampling                                          审计抽样 4qt+uNe!  
audit sampling techniques                         审计抽样方法,审计抽样技术 abBO93f^  
audit strategies                                  审计策略 !tU'J"Zy  
audit summary                                         审计总结,审计小结 Pp+~Cir  
audit team                                         审计小组 f])M04<  
audit test                                    审计测试 i^*M^P3m  
audit trail                                          审计轨迹 y}N&/}M:}8  
audit work                                        审计工作 IU|kNBo  
audit working paper                                 审计工作底稿 O~27/  
audited financial statement                        审计会计报表,已审计财务报表 o@9+mM"B)  
Auditing Guidelines (the~)                      审计规范指南 EUy(T1Cl&&  
auditing standards                             审计准则 |jT2W  
audit-oriented working paper                          (审计)业务类工作底稿 _1  p DA  
authorisation                                     授权 TnNWO+ kg  
authorisation of transaction                       交易的授权 mG2VZ>  
availability                                         可获得性 hGI+:Js6  
B U&P{?>{u  
balance                                      余额;差额;平衡 8Atq,GcG  
balance sheet                                    资产负债表  DtWxr  
bank                                                 银行 5 6DoO'  
bank account                                    银行账户,银行户头 537?9  
bank statement                                 银行对账单 (WRMaI72(  
barter transaction                              易货交易,以物换物交易 qZ*f%L(  
basis of audit                                    审计依据 H_w%'v&  
basis of preparation                                (会计报表的)编制基础 <~{du ?4n  
book of account                               账目,账簿 SO;N~D1Z6  
borrowing                                         借款,贷款,借债 :g2  }C  
branch                                              分支,分支机构,分店 x7dEo%j  
brought forward                                (账户余额等的)承上年,承上期,承上页 pYo=oI  
budget                                              预算 bO3GVc+S  
building                                      建筑物;大楼 LL(|$}yW  
business conditions                                  业务情况,经营情况 NvJV</l6 A  
business licence                               (企业等的)营业执照 *%!M4&  
business relation                                业务关系 6Ps.E  
#G#g|x*V  
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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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