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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 29m$ S7[  
   1 -C~C]&  
审计词汇英汉对照 OiS\tK?|GV  
   xGOVMo +  
A p1K]m>Y{?  
<XtE |LG  
j%Xa8$  
ability to continue as a going concern               持续经营能力 YD0hDp  
acceptability                                     可接受性,可接受程度 >5?:iaq z  
acceptable level of detection risk                     检查风险的可接受水平 e`q*'u1?  
acceptance of engagement                       接受委托 *N }$~N  
accepting the engagement for the first time              首次接受委托 E.+%b;Eqe  
access to asset                                         对资产的接触 T7Y}v,+-  
according to                                     根据,依据,依照 $G5:/,Q  
account balance                                账户余额 1[$zdv{A  
account for                                       对……进行会计处理,核算;解释 `w`F-ke]I  
accounting                                        会计,会计学 x+;y0`oL  
accounting advisory serve                        会计咨询服务 +l.LwA  
accounting firm                                 会计师事务所 @65xn)CD{  
accounting information                      会计信息,会计资料 ;r&Z?B$  
accounting period                             会计期间 29VX-45  
accounting policies                                   会计政策 WiZTE(NM`  
accounting professional bodies                 会计职业组织,会计职业团体 V|[NL4  
accounting records                                   会计记录 s@{~8cHgU  
accounting responsibility                           会计责任 %u_dxpx  
accounting service                             会计服务 8S8UV(K0  
accounting standards                                会计准则 c!'\k,ma<9  
Accounting Standards for Business Enterprises       企业会计准则 fOME&$=O  
accounting system                             会计系统 bN03}&I  
accounting treatment                                会计处理 ~8"oH5  
accuracy                                    准确性,精确性 qvK/}  
additional audit procedures                      追加审计程序 Q\T?t  
addressee                                         收件人,收信人 ^SKHYo`,,N  
Administration of State-owned Assets  (the~)     国有资产管理局 RA;/ ?l  
administrative laws and regulations                 行政法规 [t$ r)vX  
adverse impact                                 不利影响,负面影响 zSU,le  
adverse opinion                                反对意见 k_ywwkG9lU  
advisory group                                  咨询组,顾问组 E*wG5] at  
agency fee                                        代理费,代理费用 +6 =lN[b  
aggregate                                          总计,合计为…… )tnbl"0  
alternation of document and record                 变造文件和记录 f}p`<z   
alternative audit procedures                      替代审计程序,备选审计程序 ] $r].,&  
amend                                              修改,修订 W$()W)   
amortisation                                      摊销 S'kgpF"bm  
analytical capacity                             分析能力 Bz kfB:wr  
analytical procedures                               分析性程序 X1o^MMpz(F  
annual financial statements                        年度会计报表,年度财务报表 |WEl5bNc3  
appendix                                          附录,附表 &R?to>xr \  
applicable                                         适用的 1q3"qY H  
applicable laws and regulations                 适用的法规 &5${k'  
application systems                                  应用系统 vt^7:! r  
apply consistently                              一贯地执行,一贯地实施 -aS@y.z  
appropriate                                       适当的,合适的; R! On  
征用,挪用 '`. -75T  
appropriate authorization                          适当的授权 FfrC/"N  
appropriateness of audit evidence                    审计证据的适当性 8q9ATB-^>  
approval                                    批准,核准 1X5Yp|Ho  
assertion                                    (会计报表上的)认定;确认 O9/)_:Wdh  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 _aF8Us  
asset                                                 资产,财产 Ui"{0%  
asset restructuring                             资产重组 N6\rjYx+7  
assignment of duties                                 职责的划分 #+V4<o  
assistant                                     助理,助理人员 VltM{-k^  
associated company                                 联属公司,联营公司 WFFQxd|Z  
association                                        联合,结合;协会,社团 0B!(i.w  
assumption                                       假设,假定 & rD8ng+$  
at a given date                                         在某一特定时日 YG8V\4 SQ  
attestation                                         鉴证,公证 .UQ|k,,t  
attestation service                             鉴证服务 cNxxX!P/  
audit adjustment                                审计调整 wWfj#IB;R  
audit areas                                        审计领域 Z"_8 l3  
audit conclusion                                审计结论 -N wic|  
audit effectiveness                             审计效果 JGTsVa2  
audit efficiency                                  审计效率 {wj%WSQj/y  
audit engagement letter                      审计业务约定书 ( $2M"n  
audit evidence                                          审计证据 w0oTV;yh  
audit fee                                    审计费 .5o~^  
audit files                                          审计档案 v[{7\Hha  
audit findings                                     审计中发现的事项 k{{3nenAG  
audit implementation stage                        审计实施阶段 P5 oS 1iu*  
audit mark                                        审计标识 *AQ3RA8  
audit materiality                                 审计重要性 !rAH@y.l  
audit method                                     审计方法 V| kN 1 A  
audit objective                                         审计目标,审计目的 j~K(xf  
audit of financial statements                      会计报表审计,财务报表审计 5QuRwu_  
audit opinion                                     审计意见 KN`k+!@/7  
audit period                                      被审计期间,被审计年度 1zH?.-  
audit plan                                          审计计划 1Q!^*D  
audit planning                                    编制审计计划,制定审计计划,审计计划 xH{-UQ3R  
audit planning stage                                  审计计划阶段 0F%8d@Y2  
audit procedure                                审计程序 ~ZSX84~@u  
audit programme                               审计程序表,具体审计计划 8h@L_*Kr  
audit report                                       审计报告 }F!Uu KR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O65`KOPn  
audit report with a qualified opinion                 有保留意见的审计报告 IF|;;*Z8  
audit report with an adverse opinion                否定意见的审计报告 T$%QK?B  
audit report with dual dates                      双重日期审计报告 z,x )Xx  
audit reporting stage                                 审计报告阶段 Xb>SA|6[|  
audit responsibility                                   审计责任 gN:F50   
audit results                                      审计结果 <nD@4J-A0  
audit risk                                          审计风险 SJa>!]U'xI  
audit sampling                                          审计抽样 D6Aa5&rO+  
audit sampling techniques                         审计抽样方法,审计抽样技术 oxN5:)  
audit strategies                                  审计策略 i z^uj  
audit summary                                         审计总结,审计小结 ;hO6 p  
audit team                                         审计小组 sL~4 ~178  
audit test                                    审计测试 EJTM >Rpor  
audit trail                                          审计轨迹 _v0iH   
audit work                                        审计工作 3 mAizq3  
audit working paper                                 审计工作底稿 (1^;l;7H  
audited financial statement                        审计会计报表,已审计财务报表 m!w|~ Rk  
Auditing Guidelines (the~)                      审计规范指南 76@W:L*J$J  
auditing standards                             审计准则 MooH`2Fd  
audit-oriented working paper                          (审计)业务类工作底稿 XF)N_ }X^  
authorisation                                     授权 =LV-n  
authorisation of transaction                       交易的授权 !(?7V  
availability                                         可获得性 v"ORn5  
B y.D+M$f  
balance                                      余额;差额;平衡  d9 k`  
balance sheet                                    资产负债表 b)KEB9w  
bank                                                 银行 C 4C /  
bank account                                    银行账户,银行户头 eg}g} a  
bank statement                                 银行对账单 axvZA:l  
barter transaction                              易货交易,以物换物交易 %|}*xMQ  
basis of audit                                    审计依据 /kK*%TP  
basis of preparation                                (会计报表的)编制基础 ~^a>C  
book of account                               账目,账簿 OHBCanZZ,  
borrowing                                         借款,贷款,借债 7AT 8QC`u  
branch                                              分支,分支机构,分店 &(Fm@ksh\  
brought forward                                (账户余额等的)承上年,承上期,承上页 *w(n%f  
budget                                              预算 Lg!E  
building                                      建筑物;大楼 :qbU@)p*  
business conditions                                  业务情况,经营情况  EG`AkWy  
business licence                               (企业等的)营业执照 P}5bSQ( a3  
business relation                                业务关系 "0jwCX Cu  
c:.5@eq^  
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只看该作者 1楼 发表于: 2012-04-24
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