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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 (h NSzG\  
   }gY:VDW  
审计词汇英汉对照 F<wwuCbF  
   vh8{*9+  
A RIXUzKLO  
-3 }  
chE~UQ  
ability to continue as a going concern               持续经营能力 h(aF>a\Z  
acceptability                                     可接受性,可接受程度 h#K863  
acceptable level of detection risk                     检查风险的可接受水平 p s:|YR  
acceptance of engagement                       接受委托 *M*:3 v 0  
accepting the engagement for the first time              首次接受委托 s_} 1J,Y  
access to asset                                         对资产的接触 u@v0I$  
according to                                     根据,依据,依照 s'yA^ VPf  
account balance                                账户余额 H]a;<V9[  
account for                                       对……进行会计处理,核算;解释 I4%&/~!  
accounting                                        会计,会计学 ejYJOTT{^  
accounting advisory serve                        会计咨询服务 cX$ Pq  
accounting firm                                 会计师事务所 q5il9*)d (  
accounting information                      会计信息,会计资料 9OYsI  
accounting period                             会计期间 T7eo_Mn  
accounting policies                                   会计政策 y:Ycn+X.  
accounting professional bodies                 会计职业组织,会计职业团体 cE S3<`[K  
accounting records                                   会计记录 %a-:f)@  
accounting responsibility                           会计责任 #`P4s>IL1  
accounting service                             会计服务 Pyc/6~ ?  
accounting standards                                会计准则 f]F]wg\_f  
Accounting Standards for Business Enterprises       企业会计准则 I13n mI\  
accounting system                             会计系统 $Bd{Y"P@6  
accounting treatment                                会计处理 0w?\KHT  
accuracy                                    准确性,精确性 Z2d,J>-  
additional audit procedures                      追加审计程序 ;5 W|#{I  
addressee                                         收件人,收信人 so h3 d  
Administration of State-owned Assets  (the~)     国有资产管理局 3| 5Af  
administrative laws and regulations                 行政法规 d, j"8\@  
adverse impact                                 不利影响,负面影响 X5kIM\  
adverse opinion                                反对意见 a@_.uD  
advisory group                                  咨询组,顾问组 SJhcm x+  
agency fee                                        代理费,代理费用 c!@g<<}[(  
aggregate                                          总计,合计为…… J[fjl 6p  
alternation of document and record                 变造文件和记录 xmz83Ll9  
alternative audit procedures                      替代审计程序,备选审计程序 qv<[f=X9|  
amend                                              修改,修订 +.UdEIR";M  
amortisation                                      摊销 PE1F3u>O  
analytical capacity                             分析能力 =VkbymIZ4y  
analytical procedures                               分析性程序 /I~iUND"G  
annual financial statements                        年度会计报表,年度财务报表 )cc:Z7p  
appendix                                          附录,附表  k?|l;6  
applicable                                         适用的 wkm;yCF+  
applicable laws and regulations                 适用的法规 Nq>74q]}n8  
application systems                                  应用系统 &-#!]T-P:E  
apply consistently                              一贯地执行,一贯地实施 7_>No*[  
appropriate                                       适当的,合适的; F$Q( 2:w  
征用,挪用 3QSP](W-(  
appropriate authorization                          适当的授权 |}paa  
appropriateness of audit evidence                    审计证据的适当性 b;#Z/phix  
approval                                    批准,核准 \`?l6'!  
assertion                                    (会计报表上的)认定;确认 E.kGBA;a?  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 R[>fT}Lo  
asset                                                 资产,财产 {f] K3V  
asset restructuring                             资产重组 (Nd5VuI  
assignment of duties                                 职责的划分 L{xCsJ3d  
assistant                                     助理,助理人员 WXP=U^5Si  
associated company                                 联属公司,联营公司 !gv/jdF  
association                                        联合,结合;协会,社团 d *ch.((-  
assumption                                       假设,假定 L2Ynv4llm  
at a given date                                         在某一特定时日 +ZeHZjd  
attestation                                         鉴证,公证 H)S&sx#q]  
attestation service                             鉴证服务 *"#62U6  
audit adjustment                                审计调整 E/@w6uIK[  
audit areas                                        审计领域 \nM$qr'`B  
audit conclusion                                审计结论 o9+ "6V|.  
audit effectiveness                             审计效果 &VtTUy}  
audit efficiency                                  审计效率 xwG=&+66  
audit engagement letter                      审计业务约定书 ur^)bp<n  
audit evidence                                          审计证据 zJNiAc  
audit fee                                    审计费 D4%5T>^LW[  
audit files                                          审计档案 wS"[m>.{v  
audit findings                                     审计中发现的事项 dD@k{5  
audit implementation stage                        审计实施阶段 47s <xQy  
audit mark                                        审计标识 24Lo .  
audit materiality                                 审计重要性 Hm@+(j(N96  
audit method                                     审计方法 -?gr3rV@  
audit objective                                         审计目标,审计目的 y\&GPr  
audit of financial statements                      会计报表审计,财务报表审计 rnWU[U8%  
audit opinion                                     审计意见 :X-Z|Pv8  
audit period                                      被审计期间,被审计年度 1qXqQA  
audit plan                                          审计计划 t?H.M  
audit planning                                    编制审计计划,制定审计计划,审计计划 sev^  
audit planning stage                                  审计计划阶段 *'=JT#  
audit procedure                                审计程序 G+?@4?` z  
audit programme                               审计程序表,具体审计计划 J+IQvOn_|  
audit report                                       审计报告 "X~ayn'@w,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .8[B }S(  
audit report with a qualified opinion                 有保留意见的审计报告 jH26-b<  
audit report with an adverse opinion                否定意见的审计报告 ^LgaMmz  
audit report with dual dates                      双重日期审计报告 `pS<v.L3  
audit reporting stage                                 审计报告阶段 '3S S%W  
audit responsibility                                   审计责任 pE(\q+1<  
audit results                                      审计结果 |r*btyOJk  
audit risk                                          审计风险 ' O1X+  
audit sampling                                          审计抽样 K r $R"  
audit sampling techniques                         审计抽样方法,审计抽样技术 Cw1Jl5OVZ  
audit strategies                                  审计策略 c(jF^ 0~  
audit summary                                         审计总结,审计小结 $!P(Q  
audit team                                         审计小组 ]nE_(*w  
audit test                                    审计测试 sdP% Y<eAT  
audit trail                                          审计轨迹 #;GIvfW  
audit work                                        审计工作 t]1j4S"pm  
audit working paper                                 审计工作底稿 c]:sk[u  
audited financial statement                        审计会计报表,已审计财务报表 v%c r   
Auditing Guidelines (the~)                      审计规范指南 $P#Cf&R  
auditing standards                             审计准则 No8~~  
audit-oriented working paper                          (审计)业务类工作底稿 _%#Q \ D  
authorisation                                     授权 JF7n|o-`?  
authorisation of transaction                       交易的授权 7e$\|~<  
availability                                         可获得性 z-(@j;.  
B p] kpDx[9  
balance                                      余额;差额;平衡 ;n?72&h  
balance sheet                                    资产负债表 hYRGIpu5  
bank                                                 银行 `M?C(  
bank account                                    银行账户,银行户头 u,<I%  
bank statement                                 银行对账单 ct='Z E  
barter transaction                              易货交易,以物换物交易 @a,X{ 0  
basis of audit                                    审计依据 ='f<_FD  
basis of preparation                                (会计报表的)编制基础 2Wz/s 0`  
book of account                               账目,账簿 o"D`_ER  
borrowing                                         借款,贷款,借债 5fi6>>  
branch                                              分支,分支机构,分店 !Irmc*;QE  
brought forward                                (账户余额等的)承上年,承上期,承上页 ]UyIp`nV;  
budget                                              预算 w$Lpuu n{  
building                                      建筑物;大楼 @=ABO"CQ  
business conditions                                  业务情况,经营情况 "-JJ6Bk  
business licence                               (企业等的)营业执照 :_v/a+\n  
business relation                                业务关系 SrzlR)  
et]- ;(M  
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只看该作者 1楼 发表于: 2012-04-24
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