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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 + B#3!  
   dT 9!gNvQ  
审计词汇英汉对照 |Skk1 #  
   a}+7MEUmZ/  
A N{<=s]I%x  
 `9  
-S7rOq2Li  
ability to continue as a going concern               持续经营能力 YkKq}DXj  
acceptability                                     可接受性,可接受程度 j&. MT@  
acceptable level of detection risk                     检查风险的可接受水平 {IW pI *  
acceptance of engagement                       接受委托 )MKzAAt~  
accepting the engagement for the first time              首次接受委托 FV&&  
access to asset                                         对资产的接触 >}*i Qq  
according to                                     根据,依据,依照 {{?[b^  
account balance                                账户余额 /M-%]sayj  
account for                                       对……进行会计处理,核算;解释 Ta38/v;S  
accounting                                        会计,会计学 !v2D 18(  
accounting advisory serve                        会计咨询服务 "s]c79t  
accounting firm                                 会计师事务所 rI5)w_E?  
accounting information                      会计信息,会计资料 \Om< FH}  
accounting period                             会计期间 =_`4HDr  
accounting policies                                   会计政策 q=5#t~?  
accounting professional bodies                 会计职业组织,会计职业团体 x-5XOqD{'  
accounting records                                   会计记录 T/" 6iv\1  
accounting responsibility                           会计责任 &r6VF/  
accounting service                             会计服务 0.+"K}  
accounting standards                                会计准则 UpgY}pf}  
Accounting Standards for Business Enterprises       企业会计准则 wyk4v}  
accounting system                             会计系统 VR>;{>~  
accounting treatment                                会计处理 f.`noZN  
accuracy                                    准确性,精确性 lbv9 kk[  
additional audit procedures                      追加审计程序 9'I I!  
addressee                                         收件人,收信人 vmW4 3K;  
Administration of State-owned Assets  (the~)     国有资产管理局 BC0T[o(f8  
administrative laws and regulations                 行政法规 `um#} ify#  
adverse impact                                 不利影响,负面影响 PX3rHKK {  
adverse opinion                                反对意见 f!~gfnn  
advisory group                                  咨询组,顾问组 X$zlR) Re  
agency fee                                        代理费,代理费用  ? {Lp  
aggregate                                          总计,合计为…… -i@1sNx&'  
alternation of document and record                 变造文件和记录 GQTMQXn(  
alternative audit procedures                      替代审计程序,备选审计程序 zQ$*!1FmN  
amend                                              修改,修订 $-$^r;  
amortisation                                      摊销 xV'\2n=1T  
analytical capacity                             分析能力 e`#c[lbAAM  
analytical procedures                               分析性程序 M ?4)U"_VE  
annual financial statements                        年度会计报表,年度财务报表 |Ebwl]X2  
appendix                                          附录,附表 +k'5W1e  
applicable                                         适用的 #5kQn>R  
applicable laws and regulations                 适用的法规 ]k%Yz@*S  
application systems                                  应用系统 }!\ZJoa  
apply consistently                              一贯地执行,一贯地实施 #;Y JR9VN  
appropriate                                       适当的,合适的; /lSz8h2  
征用,挪用 ~ jb6  
appropriate authorization                          适当的授权 _-%A_5lCRE  
appropriateness of audit evidence                    审计证据的适当性 :luVsQ  
approval                                    批准,核准 aD,sx#g0  
assertion                                    (会计报表上的)认定;确认  UfEF>@0  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 s#ijpc>h  
asset                                                 资产,财产 q28i9$Yqj\  
asset restructuring                             资产重组 )eNR4nF  
assignment of duties                                 职责的划分 }+0{opY4R  
assistant                                     助理,助理人员 \iAkF`OC  
associated company                                 联属公司,联营公司 ,V3P.ni]  
association                                        联合,结合;协会,社团 iK6L\'k  
assumption                                       假设,假定 15_OtK  
at a given date                                         在某一特定时日 lvIKL!;H  
attestation                                         鉴证,公证 <jT6|2'  
attestation service                             鉴证服务 }\`MXh's  
audit adjustment                                审计调整 {Q[{H'Oa  
audit areas                                        审计领域 g]R }w@nJ  
audit conclusion                                审计结论 *ta ``q  
audit effectiveness                             审计效果 pGz-5afL  
audit efficiency                                  审计效率 RV5X0  
audit engagement letter                      审计业务约定书 ci>+Zi6  
audit evidence                                          审计证据  /E/J<  
audit fee                                    审计费 imAs E;:  
audit files                                          审计档案 QF(.fq8, U  
audit findings                                     审计中发现的事项 >&tPIrz  
audit implementation stage                        审计实施阶段 TmG$Cjf84  
audit mark                                        审计标识 aEVBU  
audit materiality                                 审计重要性 ywp k\  
audit method                                     审计方法 gvO}u2.:  
audit objective                                         审计目标,审计目的 U[=VW0  
audit of financial statements                      会计报表审计,财务报表审计 *D1 ^Se  
audit opinion                                     审计意见 jEsP: H(0^  
audit period                                      被审计期间,被审计年度 NyI0 []z  
audit plan                                          审计计划 (7q!Z!2  
audit planning                                    编制审计计划,制定审计计划,审计计划 dJM)~Ay-  
audit planning stage                                  审计计划阶段 ziR}  
audit procedure                                审计程序 &,2h=H ,M  
audit programme                               审计程序表,具体审计计划 +~\1Zgw  
audit report                                       审计报告 1+RG@Cp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zlZ$t{[,  
audit report with a qualified opinion                 有保留意见的审计报告 R z 1&(_Ps  
audit report with an adverse opinion                否定意见的审计报告 M ()&GlNs  
audit report with dual dates                      双重日期审计报告 `3^ *K/K\  
audit reporting stage                                 审计报告阶段 .`& ($W  
audit responsibility                                   审计责任 AzVON#rj  
audit results                                      审计结果 g4(B=G\j  
audit risk                                          审计风险 /=A?O \B7  
audit sampling                                          审计抽样 q' 77BRD3  
audit sampling techniques                         审计抽样方法,审计抽样技术 C3Q[L}X\  
audit strategies                                  审计策略 `me2Q  
audit summary                                         审计总结,审计小结 9l9 nT  
audit team                                         审计小组 yTwv2l;U  
audit test                                    审计测试 Juj"cjob  
audit trail                                          审计轨迹 9nlfb~ F~P  
audit work                                        审计工作 \];0S4SBy  
audit working paper                                 审计工作底稿 C1^=se  
audited financial statement                        审计会计报表,已审计财务报表 X[:Hp`_$  
Auditing Guidelines (the~)                      审计规范指南 5 G cdz  
auditing standards                             审计准则 u HqPb8  
audit-oriented working paper                          (审计)业务类工作底稿 "  m<]B  
authorisation                                     授权 DVt;I$  
authorisation of transaction                       交易的授权 6U6,Wu  
availability                                         可获得性 Mfe/(tlI  
B c1M/:*?%  
balance                                      余额;差额;平衡 [ !/u,  
balance sheet                                    资产负债表 .5'M^  
bank                                                 银行 v{ Md4 p  
bank account                                    银行账户,银行户头 sL|*0,#K  
bank statement                                 银行对账单 7J,j  
barter transaction                              易货交易,以物换物交易 >&3M #s(w  
basis of audit                                    审计依据  fy" q  
basis of preparation                                (会计报表的)编制基础 ?47q0C  
book of account                               账目,账簿 L\}o(P(  
borrowing                                         借款,贷款,借债 Hj't.lg+j  
branch                                              分支,分支机构,分店 p 9Zi}!  
brought forward                                (账户余额等的)承上年,承上期,承上页 yEyx.Mh.Af  
budget                                              预算 Ahk6{u z  
building                                      建筑物;大楼 M_*"g>Z  
business conditions                                  业务情况,经营情况 E}Q'Wz|k  
business licence                               (企业等的)营业执照 &2[OH}4  
business relation                                业务关系 #4iSQ$0  
hRTw8-wy:  
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只看该作者 1楼 发表于: 2012-04-24
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