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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 V7.xKmB  
   u~=>$oT't  
审计词汇英汉对照 Sp: `Z1kH  
   a02@CsH  
A P^#<h"Ht  
a*o#,T5A  
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ability to continue as a going concern               持续经营能力 dWwh?{ n  
acceptability                                     可接受性,可接受程度 id8a#&t]  
acceptable level of detection risk                     检查风险的可接受水平 m7Nm!Z7  
acceptance of engagement                       接受委托 w&:"x@ -|  
accepting the engagement for the first time              首次接受委托 rIR~YMv!  
access to asset                                         对资产的接触 7 [N1Vr(1  
according to                                     根据,依据,依照 sqFMO+  
account balance                                账户余额 g|tnYN  
account for                                       对……进行会计处理,核算;解释 WB Lfxr  
accounting                                        会计,会计学 %Ak"d+OH4  
accounting advisory serve                        会计咨询服务 Z.Z+cFi  
accounting firm                                 会计师事务所 h1} x2  
accounting information                      会计信息,会计资料 m!L&_ Z|j  
accounting period                             会计期间 (dvCejc^p  
accounting policies                                   会计政策 %|bqL3)a_  
accounting professional bodies                 会计职业组织,会计职业团体 f5<qF ]Y/  
accounting records                                   会计记录 8Ih+^Y a  
accounting responsibility                           会计责任 dp\pkx7  
accounting service                             会计服务 l'n"iQ!G  
accounting standards                                会计准则 q|0L u  
Accounting Standards for Business Enterprises       企业会计准则 k;/U6,LQ*  
accounting system                             会计系统 xH#R_  
accounting treatment                                会计处理 hdJW#,xq  
accuracy                                    准确性,精确性 V6)\;c  
additional audit procedures                      追加审计程序 [GJ_]w^}j  
addressee                                         收件人,收信人 : &>PN,q>  
Administration of State-owned Assets  (the~)     国有资产管理局 #G%[4.$n.  
administrative laws and regulations                 行政法规 }"BXqh"\`  
adverse impact                                 不利影响,负面影响 *oqQ=#\  
adverse opinion                                反对意见 i7v> 9p7  
advisory group                                  咨询组,顾问组 #?-2f{  
agency fee                                        代理费,代理费用 {{w5F2b((%  
aggregate                                          总计,合计为…… GY%lPp  
alternation of document and record                 变造文件和记录 .I_Mmaq;i  
alternative audit procedures                      替代审计程序,备选审计程序 PMC5qQ%x  
amend                                              修改,修订 *J,VvO 9  
amortisation                                      摊销 ^=Q/ H  
analytical capacity                             分析能力 U 0G(  
analytical procedures                               分析性程序 %H Pwu &  
annual financial statements                        年度会计报表,年度财务报表 bII pJQ1.[  
appendix                                          附录,附表 H`|8x4  
applicable                                         适用的 RGvfy/T  
applicable laws and regulations                 适用的法规 YMx]i,u'+  
application systems                                  应用系统 ~{lSc/SP|  
apply consistently                              一贯地执行,一贯地实施 77?/e^K\S  
appropriate                                       适当的,合适的; Gv?3T Am8  
征用,挪用 ".Z|zt6C  
appropriate authorization                          适当的授权 |Am +f.  
appropriateness of audit evidence                    审计证据的适当性 1S .~Vh0Q,  
approval                                    批准,核准 1{{z[w#  
assertion                                    (会计报表上的)认定;确认 PoTJ 4z  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 |#G.2hMFr  
asset                                                 资产,财产 <=2\xJfxB  
asset restructuring                             资产重组 Tl>D=Vnhh  
assignment of duties                                 职责的划分 `5,46_  
assistant                                     助理,助理人员 VJquB8?H  
associated company                                 联属公司,联营公司 },<(VhP  
association                                        联合,结合;协会,社团 ~~,] b  
assumption                                       假设,假定 [xW;5j<87  
at a given date                                         在某一特定时日 hq[;QF:B  
attestation                                         鉴证,公证 +ve S~   
attestation service                             鉴证服务 C],"va  
audit adjustment                                审计调整 ~5S[Sl   
audit areas                                        审计领域 /Ilve U`E  
audit conclusion                                审计结论 K@yLcgr{O2  
audit effectiveness                             审计效果 &/o4R:i  
audit efficiency                                  审计效率 J?9K|4 )  
audit engagement letter                      审计业务约定书 5Us$.p  
audit evidence                                          审计证据 Yl}'hRp  
audit fee                                    审计费 ((OQs.  
audit files                                          审计档案 }t5-%&gBY0  
audit findings                                     审计中发现的事项 !C ]5_  
audit implementation stage                        审计实施阶段 lsJl+%&8  
audit mark                                        审计标识 ;\1/4;m  
audit materiality                                 审计重要性 zM:&`6;e  
audit method                                     审计方法 <!@*2/Q]J]  
audit objective                                         审计目标,审计目的 "QCtF55X&  
audit of financial statements                      会计报表审计,财务报表审计 Q> OBK& '  
audit opinion                                     审计意见 oY)xXx  
audit period                                      被审计期间,被审计年度 r2dU>U*:4  
audit plan                                          审计计划 FO[x c;  
audit planning                                    编制审计计划,制定审计计划,审计计划 rLP:kP'b  
audit planning stage                                  审计计划阶段 n[|*[II  
audit procedure                                审计程序 ITpo:"X g  
audit programme                               审计程序表,具体审计计划 H{yUKZH*  
audit report                                       审计报告 7T7 A\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ha Tmfh_|  
audit report with a qualified opinion                 有保留意见的审计报告 N>a. dYXr  
audit report with an adverse opinion                否定意见的审计报告 p~LTu<*S  
audit report with dual dates                      双重日期审计报告 NA@ <v{z  
audit reporting stage                                 审计报告阶段 .AHf]X0  
audit responsibility                                   审计责任 o;w 5;TkY  
audit results                                      审计结果 ~bC-0^/ 8|  
audit risk                                          审计风险 R -#40  
audit sampling                                          审计抽样 lk/T| 0])  
audit sampling techniques                         审计抽样方法,审计抽样技术 ;iB9\p$K)  
audit strategies                                  审计策略 \ B \G=Y  
audit summary                                         审计总结,审计小结 hD)'bd  
audit team                                         审计小组 VPC7Dh%.  
audit test                                    审计测试 :`jB1rI  
audit trail                                          审计轨迹 #Jx6DQGa  
audit work                                        审计工作 R%%Uw %`  
audit working paper                                 审计工作底稿 D5Z@6RVt  
audited financial statement                        审计会计报表,已审计财务报表 A[7\!bq5  
Auditing Guidelines (the~)                      审计规范指南 yzH(\ x  
auditing standards                             审计准则 $%:=;1Jl  
audit-oriented working paper                          (审计)业务类工作底稿 ?ZF ~U  
authorisation                                     授权 e^ Aw%t  
authorisation of transaction                       交易的授权 'sII/sq`(  
availability                                         可获得性 o54/r#~fi  
B .<fn+]  
balance                                      余额;差额;平衡 +Oxw?`I$  
balance sheet                                    资产负债表 ^pc?oDPSg  
bank                                                 银行 |!Uul0O  
bank account                                    银行账户,银行户头 Xh5&J9pw   
bank statement                                 银行对账单 4L Y$;J;2  
barter transaction                              易货交易,以物换物交易 fpPB_P{Ua  
basis of audit                                    审计依据 vz~`M9^  
basis of preparation                                (会计报表的)编制基础 _n~[wb5J  
book of account                               账目,账簿 2%{(BT6  
borrowing                                         借款,贷款,借债 >Tf <8r,  
branch                                              分支,分支机构,分店 xU6rZ CqE  
brought forward                                (账户余额等的)承上年,承上期,承上页 )(/Bw&$  
budget                                              预算 /s~(? =qYH  
building                                      建筑物;大楼 L>3-z>u,  
business conditions                                  业务情况,经营情况 ~DL-@*&  
business licence                               (企业等的)营业执照 ?S8_x]E  
business relation                                业务关系 q2{A q[  
+|K/*VVn`  
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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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