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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 |cY`x(?yP  
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审计词汇英汉对照 t g/H2p^Y  
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A .p$(ZH =~  
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ability to continue as a going concern               持续经营能力 (iGTACoF  
acceptability                                     可接受性,可接受程度 _XT pU  
acceptable level of detection risk                     检查风险的可接受水平 ,[;G|et  
acceptance of engagement                       接受委托 BORA(,  
accepting the engagement for the first time              首次接受委托  z$Qbj   
access to asset                                         对资产的接触 ^}C\zW  
according to                                     根据,依据,依照 eiOW#_"\  
account balance                                账户余额 mcok/,/  
account for                                       对……进行会计处理,核算;解释 8r!zBKq2~  
accounting                                        会计,会计学 " h ^Z  
accounting advisory serve                        会计咨询服务 k_R"CKd  
accounting firm                                 会计师事务所 ze;KhUPRm  
accounting information                      会计信息,会计资料 6@Y|"b  
accounting period                             会计期间 IM+ o.@f-  
accounting policies                                   会计政策 /Q )\+  
accounting professional bodies                 会计职业组织,会计职业团体 s(8W_4&'  
accounting records                                   会计记录 ,2)6s\]/b  
accounting responsibility                           会计责任 I O> yIU[  
accounting service                             会计服务 cGD(.=  
accounting standards                                会计准则 h7I{ 4  
Accounting Standards for Business Enterprises       企业会计准则 ;=UsAB]  
accounting system                             会计系统 S@sO;-^+  
accounting treatment                                会计处理 p<;0g9,1  
accuracy                                    准确性,精确性 0?M:6zf_iv  
additional audit procedures                      追加审计程序 39jG8zr=Z[  
addressee                                         收件人,收信人 %0 7SFu#  
Administration of State-owned Assets  (the~)     国有资产管理局 M@ZI\  
administrative laws and regulations                 行政法规 |WUG}G")*x  
adverse impact                                 不利影响,负面影响 ]:\dPw`A  
adverse opinion                                反对意见 ?'je)F  
advisory group                                  咨询组,顾问组 bu"!jHPB  
agency fee                                        代理费,代理费用 #o2[hibq  
aggregate                                          总计,合计为…… Q3SS/eNP  
alternation of document and record                 变造文件和记录 bJ;'`sw1  
alternative audit procedures                      替代审计程序,备选审计程序 -`t^7pr  
amend                                              修改,修订 [fIg{Q  
amortisation                                      摊销 Ic4H#w  
analytical capacity                             分析能力 >"<Wjr8W!$  
analytical procedures                               分析性程序 9)=ctoZ'  
annual financial statements                        年度会计报表,年度财务报表 <Ok3FE.K  
appendix                                          附录,附表 VD\=`r)nT  
applicable                                         适用的 b_):MQ1{  
applicable laws and regulations                 适用的法规 4'Zp-k?5`  
application systems                                  应用系统 #5j\C+P}|  
apply consistently                              一贯地执行,一贯地实施 Hq 188<  
appropriate                                       适当的,合适的; "g#i'"qnW  
征用,挪用 "wHFN>5B  
appropriate authorization                          适当的授权 -PQv ?5  
appropriateness of audit evidence                    审计证据的适当性 BF<ikilR  
approval                                    批准,核准 MqUH',\3  
assertion                                    (会计报表上的)认定;确认 kSh( u  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 _/K_[w 1  
asset                                                 资产,财产 IaXeRq?<  
asset restructuring                             资产重组 N.{D$"  
assignment of duties                                 职责的划分 &8 x-o,  
assistant                                     助理,助理人员 J)C/u{o  
associated company                                 联属公司,联营公司 #C3.Jef  
association                                        联合,结合;协会,社团 veh<R]U  
assumption                                       假设,假定 O1mKe%'|  
at a given date                                         在某一特定时日 ia 73?*mXT  
attestation                                         鉴证,公证 ?K\axf>F  
attestation service                             鉴证服务 Y UIi;   
audit adjustment                                审计调整 }Z,x~G  
audit areas                                        审计领域 Wiu"k%Qsh  
audit conclusion                                审计结论 &JI8]JmU)  
audit effectiveness                             审计效果 _#h_:  
audit efficiency                                  审计效率 1y4  
audit engagement letter                      审计业务约定书 Ue~CwFOc  
audit evidence                                          审计证据 # 4PVVu<  
audit fee                                    审计费 680o)hh4m>  
audit files                                          审计档案 `^y7f  
audit findings                                     审计中发现的事项 h2""9aP !  
audit implementation stage                        审计实施阶段 8pgEix/M5o  
audit mark                                        审计标识 {8%a5DiM  
audit materiality                                 审计重要性 \} :PLCKT  
audit method                                     审计方法 (=@h23 vH  
audit objective                                         审计目标,审计目的 {jX2}  
audit of financial statements                      会计报表审计,财务报表审计 6f*CvW  
audit opinion                                     审计意见 3kMf!VL  
audit period                                      被审计期间,被审计年度 3jC_AO%T  
audit plan                                          审计计划 .h4 \Y A  
audit planning                                    编制审计计划,制定审计计划,审计计划 >&5DsV.B  
audit planning stage                                  审计计划阶段 0=E]cQwh  
audit procedure                                审计程序 *ppffz  
audit programme                               审计程序表,具体审计计划 \)?HJ  
audit report                                       审计报告 Eg3q!J&Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :zF,A,)  
audit report with a qualified opinion                 有保留意见的审计报告 H}bJ"(9$vC  
audit report with an adverse opinion                否定意见的审计报告 MFAH%Z$  
audit report with dual dates                      双重日期审计报告 ';=O 0)u  
audit reporting stage                                 审计报告阶段 =$Nq   
audit responsibility                                   审计责任 kq,ucU%>p  
audit results                                      审计结果 nK%LRcAs  
audit risk                                          审计风险 m-"w0Rl1T  
audit sampling                                          审计抽样 exUu7& *:  
audit sampling techniques                         审计抽样方法,审计抽样技术 7Da`   
audit strategies                                  审计策略 c|@bwat4  
audit summary                                         审计总结,审计小结 d,n 'n  
audit team                                         审计小组 cq/$N  
audit test                                    审计测试 @7j AL-  
audit trail                                          审计轨迹 HqT#$}rv  
audit work                                        审计工作 <;Zmjeb+#  
audit working paper                                 审计工作底稿 BeoDKdAwY  
audited financial statement                        审计会计报表,已审计财务报表 )C]g ld;8  
Auditing Guidelines (the~)                      审计规范指南 76h ,]xi  
auditing standards                             审计准则 oHn Ky[1  
audit-oriented working paper                          (审计)业务类工作底稿 pohp&Tc m  
authorisation                                     授权 |Uh  
authorisation of transaction                       交易的授权 aH/ k Ua  
availability                                         可获得性 s{\8om '-  
B  DwE[D]7o  
balance                                      余额;差额;平衡 T !WT;A   
balance sheet                                    资产负债表 O5nD+qTQ#  
bank                                                 银行 9H`XeQ.  
bank account                                    银行账户,银行户头 XG{zlOD+  
bank statement                                 银行对账单 wHMX=N1/  
barter transaction                              易货交易,以物换物交易 '^~{@~ ;%L  
basis of audit                                    审计依据 MC.) 2B7  
basis of preparation                                (会计报表的)编制基础 z !rL s76  
book of account                               账目,账簿 "8jf81V*  
borrowing                                         借款,贷款,借债 8(&[Rs?K  
branch                                              分支,分支机构,分店 70tH:Z)"  
brought forward                                (账户余额等的)承上年,承上期,承上页 qwgPk9l  
budget                                              预算 MH9q ;?.J  
building                                      建筑物;大楼 Ata:^qI  
business conditions                                  业务情况,经营情况 co|aC!7  
business licence                               (企业等的)营业执照 ;dZZ;#k%  
business relation                                业务关系 Hp!-248S  
E GU 0)<  
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只看该作者 1楼 发表于: 2012-04-24
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