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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 p>@S61 & [  
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审计词汇英汉对照 :&oUI&(o  
   GXE6=BO  
A &RP}w%I1  
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ability to continue as a going concern               持续经营能力 J|BZ{T}d  
acceptability                                     可接受性,可接受程度 @~l?hf  
acceptable level of detection risk                     检查风险的可接受水平 "<J%@  
acceptance of engagement                       接受委托 hIr $^%  
accepting the engagement for the first time              首次接受委托 Y/1,%8n  
access to asset                                         对资产的接触 M"t=0[0DM:  
according to                                     根据,依据,依照 S"z cSkF  
account balance                                账户余额 _\tGmME37  
account for                                       对……进行会计处理,核算;解释 0y3<Ho,+$  
accounting                                        会计,会计学 u70-HFI@  
accounting advisory serve                        会计咨询服务 A' \jaB  
accounting firm                                 会计师事务所 -Jtx9P  
accounting information                      会计信息,会计资料 #Rkldv'  
accounting period                             会计期间 'C9H6)Zq)  
accounting policies                                   会计政策 I:qfB2tL)O  
accounting professional bodies                 会计职业组织,会计职业团体 {&Bpf K;`)  
accounting records                                   会计记录 O(( kv|X4  
accounting responsibility                           会计责任 joN}N}U  
accounting service                             会计服务 VnJ-nfA  
accounting standards                                会计准则 |=frsf~?  
Accounting Standards for Business Enterprises       企业会计准则 dLSnhZ  
accounting system                             会计系统 cc%O35o  
accounting treatment                                会计处理 f~.w2Cna  
accuracy                                    准确性,精确性 _0rHxh7}q  
additional audit procedures                      追加审计程序 $pT%7jV}  
addressee                                         收件人,收信人 _uO#0 )l  
Administration of State-owned Assets  (the~)     国有资产管理局 /I' n]  
administrative laws and regulations                 行政法规 F)0I7+lP  
adverse impact                                 不利影响,负面影响 ikGH:{  
adverse opinion                                反对意见 3PonF4  
advisory group                                  咨询组,顾问组 wnE c   
agency fee                                        代理费,代理费用 P'Fy,fNg  
aggregate                                          总计,合计为…… e<> Lr  
alternation of document and record                 变造文件和记录 aqb;H 'F  
alternative audit procedures                      替代审计程序,备选审计程序 p.2>- L  
amend                                              修改,修订 LaE;{jY  
amortisation                                      摊销 id-VoHd K  
analytical capacity                             分析能力 / -=(51}E  
analytical procedures                               分析性程序 Zw5\{Z0  
annual financial statements                        年度会计报表,年度财务报表 n(Up?_  
appendix                                          附录,附表 T$]2U>=<J  
applicable                                         适用的 OU(z};Is6Z  
applicable laws and regulations                 适用的法规 6[9E^{(z  
application systems                                  应用系统 fJ Ch  
apply consistently                              一贯地执行,一贯地实施 JXlFo3<  
appropriate                                       适当的,合适的; dv0TJ 0%  
征用,挪用 eh'mSf^=p  
appropriate authorization                          适当的授权 W RAW%?$  
appropriateness of audit evidence                    审计证据的适当性 QD:0iD?  
approval                                    批准,核准 8-5a*vV,>  
assertion                                    (会计报表上的)认定;确认 TKc&yAK  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ISr~JQr  
asset                                                 资产,财产 13Z6dhZu  
asset restructuring                             资产重组 J1<fE(X  
assignment of duties                                 职责的划分 Q:~w;I  
assistant                                     助理,助理人员 (nrrzOax  
associated company                                 联属公司,联营公司 9ok|]d P  
association                                        联合,结合;协会,社团 HHZ!mYr  
assumption                                       假设,假定 *eXO?6f%s^  
at a given date                                         在某一特定时日 7atYWz~yG  
attestation                                         鉴证,公证 vc2xAAQ  
attestation service                             鉴证服务 F!>K8q  
audit adjustment                                审计调整 nRQIrUNq  
audit areas                                        审计领域 w c%  
audit conclusion                                审计结论 Z"? AaD[  
audit effectiveness                             审计效果 ) WIlj  
audit efficiency                                  审计效率 [6S"iNiyKT  
audit engagement letter                      审计业务约定书 =X X_C nn  
audit evidence                                          审计证据 bT-G<h*M  
audit fee                                    审计费 lSyp k-c  
audit files                                          审计档案 z s"AYxr  
audit findings                                     审计中发现的事项 +>qBK}`  
audit implementation stage                        审计实施阶段 T *t$   
audit mark                                        审计标识 ~DZ;l/&Mz7  
audit materiality                                 审计重要性 Re1@2a>  
audit method                                     审计方法 gSj-~k P  
audit objective                                         审计目标,审计目的 i`] M2Q   
audit of financial statements                      会计报表审计,财务报表审计 ,.FTw,<  
audit opinion                                     审计意见 %Y Rg1UKY  
audit period                                      被审计期间,被审计年度 k7{fkl9|#  
audit plan                                          审计计划 >q &ouVE  
audit planning                                    编制审计计划,制定审计计划,审计计划 K=5_jE^e  
audit planning stage                                  审计计划阶段 J-PzIFWd  
audit procedure                                审计程序 HHnabSn}{q  
audit programme                               审计程序表,具体审计计划 z3*G(,  
audit report                                       审计报告 P'9aZd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J#V `W&\,6  
audit report with a qualified opinion                 有保留意见的审计报告 ] |`gTD6  
audit report with an adverse opinion                否定意见的审计报告 CJKH"'u3^  
audit report with dual dates                      双重日期审计报告 2Bjp{)*  
audit reporting stage                                 审计报告阶段 , D1[}Lr=K  
audit responsibility                                   审计责任 RO.(k!J .  
audit results                                      审计结果 g[M@  
audit risk                                          审计风险 @B9|{[P  
audit sampling                                          审计抽样 4\OELU  
audit sampling techniques                         审计抽样方法,审计抽样技术 <Z8] W1)  
audit strategies                                  审计策略 Mz++SPG7  
audit summary                                         审计总结,审计小结 _SP u`=~K  
audit team                                         审计小组 )q l?}  
audit test                                    审计测试 Gm2rjpZeq  
audit trail                                          审计轨迹 tiE+x|Ju"  
audit work                                        审计工作 w|nVK9.  
audit working paper                                 审计工作底稿 1UM]$$:i  
audited financial statement                        审计会计报表,已审计财务报表 *Ra")(RnDK  
Auditing Guidelines (the~)                      审计规范指南 &HXSO,@  
auditing standards                             审计准则 fd,~Yj$R?  
audit-oriented working paper                          (审计)业务类工作底稿 g?$9~/h :;  
authorisation                                     授权 ONGe/CEXT  
authorisation of transaction                       交易的授权 x b0+4w|  
availability                                         可获得性 =hs@W)-O  
B =h_gj >  
balance                                      余额;差额;平衡 YqJIp. Z  
balance sheet                                    资产负债表 %|,<\~P  
bank                                                 银行 CXQ ?P  
bank account                                    银行账户,银行户头 t!u* 6 W|@  
bank statement                                 银行对账单 .FXQ,7mZ-  
barter transaction                              易货交易,以物换物交易 :9h8q"T  
basis of audit                                    审计依据 &"kx (B  
basis of preparation                                (会计报表的)编制基础 {f&ga  
book of account                               账目,账簿 Q~@8t"P  
borrowing                                         借款,贷款,借债 .E}});l  
branch                                              分支,分支机构,分店 W_ 6Jl5]  
brought forward                                (账户余额等的)承上年,承上期,承上页 (;j7 {(  
budget                                              预算 2DC#P X)i  
building                                      建筑物;大楼 8Cqs@<r4Od  
business conditions                                  业务情况,经营情况 4B y-+C*  
business licence                               (企业等的)营业执照 0/gcSW b  
business relation                                业务关系 IcoL/7k3  
d$TW](Bby  
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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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