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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 6[LM_eP  
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审计词汇英汉对照 XY)&}u.  
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ability to continue as a going concern               持续经营能力 )- viGxJ@  
acceptability                                     可接受性,可接受程度 $Ifmc`r1  
acceptable level of detection risk                     检查风险的可接受水平 !?p%xj?  
acceptance of engagement                       接受委托 v'qG26  
accepting the engagement for the first time              首次接受委托 i2YuOV!  
access to asset                                         对资产的接触 'EF9Zt8  
according to                                     根据,依据,依照 (m.ob+D  
account balance                                账户余额 [16cFqD  
account for                                       对……进行会计处理,核算;解释 Wi2WRJdyu  
accounting                                        会计,会计学 >.'*) @vQi  
accounting advisory serve                        会计咨询服务 YN2sd G  
accounting firm                                 会计师事务所 e2ilB),  
accounting information                      会计信息,会计资料 O-cbX/d  
accounting period                             会计期间 ##;Er47@^  
accounting policies                                   会计政策 ?^$MRa:D  
accounting professional bodies                 会计职业组织,会计职业团体 sz {e''q  
accounting records                                   会计记录 O<"}|nbmQ[  
accounting responsibility                           会计责任 3k# /{Z  
accounting service                             会计服务 Jd(,/q  
accounting standards                                会计准则 #u"k~La  
Accounting Standards for Business Enterprises       企业会计准则 6m orum  
accounting system                             会计系统 _$f9]bab  
accounting treatment                                会计处理 MHai%E  
accuracy                                    准确性,精确性 [}8|R0KF  
additional audit procedures                      追加审计程序 YZ7|K<   
addressee                                         收件人,收信人 X4t s)>"d  
Administration of State-owned Assets  (the~)     国有资产管理局 W#BM(I  
administrative laws and regulations                 行政法规 @,u/w4  
adverse impact                                 不利影响,负面影响 /yF QeE  
adverse opinion                                反对意见 PSVc+s[Q+V  
advisory group                                  咨询组,顾问组 1_ C]*p  
agency fee                                        代理费,代理费用 Y&_&s7z  
aggregate                                          总计,合计为…… 2eC(Ijq[a  
alternation of document and record                 变造文件和记录 Tp?y8r  
alternative audit procedures                      替代审计程序,备选审计程序 )h|gwERj  
amend                                              修改,修订 9}uW}yJ  
amortisation                                      摊销 >teO m?@U  
analytical capacity                             分析能力 w@ c87;c  
analytical procedures                               分析性程序 YoLx>8  
annual financial statements                        年度会计报表,年度财务报表 UIAj]   
appendix                                          附录,附表 OD 3f.fT  
applicable                                         适用的 vab@-=%k  
applicable laws and regulations                 适用的法规 +|@rD/I6  
application systems                                  应用系统 * U$!I?  
apply consistently                              一贯地执行,一贯地实施 *gF<m9&  
appropriate                                       适当的,合适的; ~L_hZso4  
征用,挪用 'd&0Js$^  
appropriate authorization                          适当的授权 6,LubZFD  
appropriateness of audit evidence                    审计证据的适当性 'GoZqiYT  
approval                                    批准,核准 X*Dj[TD]  
assertion                                    (会计报表上的)认定;确认 I,VH=Yn5,  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 VX+jadYdq  
asset                                                 资产,财产 n;p:=\uN  
asset restructuring                             资产重组 ]f: v,a  
assignment of duties                                 职责的划分 *^wB!{.#  
assistant                                     助理,助理人员 qYf |Gv  
associated company                                 联属公司,联营公司 !\#_Jw%y  
association                                        联合,结合;协会,社团 <[J[idY1he  
assumption                                       假设,假定 @~"an qT`  
at a given date                                         在某一特定时日 aKlU X  
attestation                                         鉴证,公证 7kK #\dI  
attestation service                             鉴证服务 "zY](P  
audit adjustment                                审计调整 u#A<hq;  
audit areas                                        审计领域  "t$k  
audit conclusion                                审计结论 7Wa?$6d  
audit effectiveness                             审计效果 HCJ>X;(`f?  
audit efficiency                                  审计效率 iQ6epg1wB  
audit engagement letter                      审计业务约定书 G,<T/f .{$  
audit evidence                                          审计证据 z%7SrUj2  
audit fee                                    审计费  ^eGNgE  
audit files                                          审计档案 [kzd(u  
audit findings                                     审计中发现的事项 9cx =@  
audit implementation stage                        审计实施阶段 sv(f;ib  
audit mark                                        审计标识 *;U'[H3Q  
audit materiality                                 审计重要性 + "}=d3E6  
audit method                                     审计方法 }Jh: 8BNuP  
audit objective                                         审计目标,审计目的 GK}'R=   
audit of financial statements                      会计报表审计,财务报表审计 j0GMTri3  
audit opinion                                     审计意见  1w0OKaF5  
audit period                                      被审计期间,被审计年度 f0SAP0M3  
audit plan                                          审计计划 m8JR@!t7  
audit planning                                    编制审计计划,制定审计计划,审计计划 CBKkBuKuk  
audit planning stage                                  审计计划阶段 deeU@x`f<  
audit procedure                                审计程序 \[>9UC%  
audit programme                               审计程序表,具体审计计划 Dbaf0  
audit report                                       审计报告 tYqs~B3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LrV{j?2@  
audit report with a qualified opinion                 有保留意见的审计报告 {"H2 :-t<  
audit report with an adverse opinion                否定意见的审计报告 nGf);U#K  
audit report with dual dates                      双重日期审计报告 &G>(9  
audit reporting stage                                 审计报告阶段 ]PP:oriWl  
audit responsibility                                   审计责任 dj&}Gedy  
audit results                                      审计结果 q *AQq=  
audit risk                                          审计风险 HXVBb%pP  
audit sampling                                          审计抽样 HygY>s+3[  
audit sampling techniques                         审计抽样方法,审计抽样技术 ]G}B 0u3  
audit strategies                                  审计策略 Xvok1NM,  
audit summary                                         审计总结,审计小结 \#x}q'BC4  
audit team                                         审计小组 q xJQPz  
audit test                                    审计测试 W"xP(7X  
audit trail                                          审计轨迹 ^D_/=4rz8  
audit work                                        审计工作 z ggB$5  
audit working paper                                 审计工作底稿 B 2 .q3T  
audited financial statement                        审计会计报表,已审计财务报表  5q<zN  
Auditing Guidelines (the~)                      审计规范指南 s& {Qdf  
auditing standards                             审计准则 "%QD{z_L  
audit-oriented working paper                          (审计)业务类工作底稿 &~f3psA  
authorisation                                     授权 qG9+/u)\  
authorisation of transaction                       交易的授权 Pe~`16f  
availability                                         可获得性 iG ,t_??  
B xaKst p  
balance                                      余额;差额;平衡 0-3rQ~u  
balance sheet                                    资产负债表 6ZqgY1  
bank                                                 银行 yISD/ g  
bank account                                    银行账户,银行户头 HT _TP q  
bank statement                                 银行对账单 =KX<_;E  
barter transaction                              易货交易,以物换物交易 GfyX'(ge  
basis of audit                                    审计依据 qkP/Nl. u  
basis of preparation                                (会计报表的)编制基础 dYojm1MQ  
book of account                               账目,账簿 \H5Jk$*  
borrowing                                         借款,贷款,借债 l t]B#, '  
branch                                              分支,分支机构,分店 ` e{BId  
brought forward                                (账户余额等的)承上年,承上期,承上页 <<|H=![  
budget                                              预算 D;F{1[s(  
building                                      建筑物;大楼 Zq ot{s  
business conditions                                  业务情况,经营情况 >^"BEG9i:  
business licence                               (企业等的)营业执照 4`2$_T$ F  
business relation                                业务关系 _2mNTJiw  
^!;=6}YR  
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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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