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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 B`5<sW  
   XIeLu"TSL  
审计词汇英汉对照 7F^d-  
   (yOkf-e2y  
A <uH8Fivb  
}]?Si6_ZZ  
Ifj&S'():  
ability to continue as a going concern               持续经营能力 P3$eomX'  
acceptability                                     可接受性,可接受程度 *eVq(R9?T  
acceptable level of detection risk                     检查风险的可接受水平 N%y i4  
acceptance of engagement                       接受委托 U2oCSo5:3N  
accepting the engagement for the first time              首次接受委托 5,RUPaE  
access to asset                                         对资产的接触 ^u /%zL  
according to                                     根据,依据,依照 |y\Km  
account balance                                账户余额 o u|emAV  
account for                                       对……进行会计处理,核算;解释 ) ?L=o0  
accounting                                        会计,会计学 \{,TpK.  
accounting advisory serve                        会计咨询服务 Ac7^JXh%  
accounting firm                                 会计师事务所 OG,P"sv  
accounting information                      会计信息,会计资料 Lpchla$  
accounting period                             会计期间 IP~!E_e}\  
accounting policies                                   会计政策 "n-'?W!  
accounting professional bodies                 会计职业组织,会计职业团体 !liV Y]  
accounting records                                   会计记录 [uq>b|`R G  
accounting responsibility                           会计责任  R$a<=  
accounting service                             会计服务 N+-Tp&:wY  
accounting standards                                会计准则 INZVe(z  
Accounting Standards for Business Enterprises       企业会计准则 ,g`%+s7u  
accounting system                             会计系统 &K)8  
accounting treatment                                会计处理 l^B.iB  
accuracy                                    准确性,精确性 *dzZOe>,  
additional audit procedures                      追加审计程序 CUA @CZ6{  
addressee                                         收件人,收信人 +Q*`kg'  
Administration of State-owned Assets  (the~)     国有资产管理局 PJnC  
administrative laws and regulations                 行政法规 ]|;+2@kDR  
adverse impact                                 不利影响,负面影响 ) "#'   
adverse opinion                                反对意见 "}]`64?  
advisory group                                  咨询组,顾问组 [}X|&` 'i  
agency fee                                        代理费,代理费用 <_tmkLeZf  
aggregate                                          总计,合计为…… Z O}Og&%  
alternation of document and record                 变造文件和记录 J3Mb]X)_}  
alternative audit procedures                      替代审计程序,备选审计程序 q>q:ZV  
amend                                              修改,修订 *OVB;]D3+  
amortisation                                      摊销 e5h*GKF  
analytical capacity                             分析能力 gwZ<$6  
analytical procedures                               分析性程序 NzRvbj]  
annual financial statements                        年度会计报表,年度财务报表 <G"cgN#]  
appendix                                          附录,附表 ej RK-!  
applicable                                         适用的 ^\)a[OW p  
applicable laws and regulations                 适用的法规 )oEVafNsT  
application systems                                  应用系统 -! \3;/  
apply consistently                              一贯地执行,一贯地实施 -@uFRQ t  
appropriate                                       适当的,合适的; v1h(_NLI!  
征用,挪用 ,CO2d)}  
appropriate authorization                          适当的授权 XGlt^<`  
appropriateness of audit evidence                    审计证据的适当性 eh# 37*-  
approval                                    批准,核准 D{|qP nE4  
assertion                                    (会计报表上的)认定;确认 C2LPLquD+  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 BT_]= \zi  
asset                                                 资产,财产 |J`EM7qMK  
asset restructuring                             资产重组 ^s,3*cAU  
assignment of duties                                 职责的划分 HN47/]"*  
assistant                                     助理,助理人员 O-- p)\   
associated company                                 联属公司,联营公司 U%{GLO   
association                                        联合,结合;协会,社团 <sdgL+&1h  
assumption                                       假设,假定 WlL(NrVA@@  
at a given date                                         在某一特定时日 ^({ )t   
attestation                                         鉴证,公证 `i{d"H0E  
attestation service                             鉴证服务 Hg+<GML  
audit adjustment                                审计调整 mDD.D3RS  
audit areas                                        审计领域 SNEhP5!  
audit conclusion                                审计结论 Gk;YAI  
audit effectiveness                             审计效果 "SF0b jG9C  
audit efficiency                                  审计效率 \j)Evjw  
audit engagement letter                      审计业务约定书 +^I0> \  
audit evidence                                          审计证据 &K[*vyD  
audit fee                                    审计费 :I"CQ C[Z  
audit files                                          审计档案 |@ mz@  
audit findings                                     审计中发现的事项 Z\$Hg G  
audit implementation stage                        审计实施阶段 |9@,ri\'Rg  
audit mark                                        审计标识 .soCU8i3  
audit materiality                                 审计重要性 OhF55,[  
audit method                                     审计方法 {%jAp11y+O  
audit objective                                         审计目标,审计目的 G1:}{a5i_  
audit of financial statements                      会计报表审计,财务报表审计 *miG<  
audit opinion                                     审计意见 :XKYfc_y  
audit period                                      被审计期间,被审计年度 Z0|5VLk,<{  
audit plan                                          审计计划 <H[w0Z$  
audit planning                                    编制审计计划,制定审计计划,审计计划 jzvK;*N  
audit planning stage                                  审计计划阶段 ]kh]l8t^  
audit procedure                                审计程序 r}U6LE?>  
audit programme                               审计程序表,具体审计计划 =4y gbk  
audit report                                       审计报告 LPs%^*8(2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AbU`wr/h 4  
audit report with a qualified opinion                 有保留意见的审计报告 Iil2R}1  
audit report with an adverse opinion                否定意见的审计报告 IrwQ~z3I  
audit report with dual dates                      双重日期审计报告 }"Y<<e<z:  
audit reporting stage                                 审计报告阶段 Bz+oM N#XJ  
audit responsibility                                   审计责任 zcpL[@B  
audit results                                      审计结果 , 3R=8  
audit risk                                          审计风险 0J R/V68$  
audit sampling                                          审计抽样 cJKnB!iL5  
audit sampling techniques                         审计抽样方法,审计抽样技术 [V}vd@*k  
audit strategies                                  审计策略 T/$ gnn  
audit summary                                         审计总结,审计小结 7j& t{q5  
audit team                                         审计小组 PZ[-a-p40  
audit test                                    审计测试 b3N IFKw  
audit trail                                          审计轨迹 Zl V  
audit work                                        审计工作 h y r Pu_  
audit working paper                                 审计工作底稿 ?pL|eS7  
audited financial statement                        审计会计报表,已审计财务报表 [o^$WL?c  
Auditing Guidelines (the~)                      审计规范指南 VO#rJ1J  
auditing standards                             审计准则 SX3'|'-  
audit-oriented working paper                          (审计)业务类工作底稿 EPo)7<|>  
authorisation                                     授权 ~Nh6po{  
authorisation of transaction                       交易的授权 BD6!,  
availability                                         可获得性 cIug~ x>  
B DJ ru|2  
balance                                      余额;差额;平衡 'CBwE&AL  
balance sheet                                    资产负债表 =fSTncq  
bank                                                 银行 #1YMpL  
bank account                                    银行账户,银行户头 b1xE;0uR  
bank statement                                 银行对账单 ;W0J  
barter transaction                              易货交易,以物换物交易 L 3]J8oEmU  
basis of audit                                    审计依据 &+9 ;  
basis of preparation                                (会计报表的)编制基础 bLT3:q#s  
book of account                               账目,账簿 b"g^Jm! j  
borrowing                                         借款,贷款,借债 3Vu}D(PJ  
branch                                              分支,分支机构,分店 @Z]0c=-+  
brought forward                                (账户余额等的)承上年,承上期,承上页 s>9I#_4]  
budget                                              预算 :?f<t NU$  
building                                      建筑物;大楼 Rtf<UhUn  
business conditions                                  业务情况,经营情况 q NGR6i  
business licence                               (企业等的)营业执照 kHg|!  
business relation                                业务关系 $G=^cNB|JB  
<I,4Kc!  
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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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