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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 )`yxJ;O@$  
   ym:^Y-^iV  
审计词汇英汉对照 @FIR9XJ  
   e*jt(p[Ge  
A |[(4 h  
e4u$+  
q 3JoU/Sf  
ability to continue as a going concern               持续经营能力 mza1Q~<  
acceptability                                     可接受性,可接受程度 x0@J~ _0  
acceptable level of detection risk                     检查风险的可接受水平 x:b 0G  
acceptance of engagement                       接受委托 . ]0B=w* Z  
accepting the engagement for the first time              首次接受委托 rBa <s  
access to asset                                         对资产的接触 ,,S5 8\x  
according to                                     根据,依据,依照 K2>(C$Z  
account balance                                账户余额 S:/;|Dg  
account for                                       对……进行会计处理,核算;解释 +b1(sk=4z  
accounting                                        会计,会计学 ~{iBm"4  
accounting advisory serve                        会计咨询服务 ,.uu/qV}w  
accounting firm                                 会计师事务所 nzE4P3 C+  
accounting information                      会计信息,会计资料 GJai!$v  
accounting period                             会计期间 3]WIN_h  
accounting policies                                   会计政策 S9J<3 =  
accounting professional bodies                 会计职业组织,会计职业团体 P;bl+a'gu  
accounting records                                   会计记录 &F9BaJ  
accounting responsibility                           会计责任 A U9Y0<  
accounting service                             会计服务 <iunDL0  
accounting standards                                会计准则 BusD}9QqB  
Accounting Standards for Business Enterprises       企业会计准则 bPEf2Z G4  
accounting system                             会计系统 )+RTA y[k  
accounting treatment                                会计处理 D oX!P|*  
accuracy                                    准确性,精确性 HGfV2FtTz  
additional audit procedures                      追加审计程序 >'wl)j$  
addressee                                         收件人,收信人 8hba3L_Z  
Administration of State-owned Assets  (the~)     国有资产管理局 zvYkWaa_Qz  
administrative laws and regulations                 行政法规 A-1Wn^,> *  
adverse impact                                 不利影响,负面影响 _Sy-&}c+ +  
adverse opinion                                反对意见 Z0g3> iItM  
advisory group                                  咨询组,顾问组 7S LJLn3d  
agency fee                                        代理费,代理费用 vt<r_&+ pJ  
aggregate                                          总计,合计为…… ~4y&]:I  
alternation of document and record                 变造文件和记录 DZ5%-  
alternative audit procedures                      替代审计程序,备选审计程序 <:0 649ZB  
amend                                              修改,修订 )9Mm L-7K  
amortisation                                      摊销 :TJv<NZi'  
analytical capacity                             分析能力 H!Z=}>TN  
analytical procedures                               分析性程序 WM5 s  
annual financial statements                        年度会计报表,年度财务报表 v Ic 0V  
appendix                                          附录,附表 T`7;Rl'Q  
applicable                                         适用的 V$%%nG uE  
applicable laws and regulations                 适用的法规 _}R?&yO  
application systems                                  应用系统 `G&W%CHB  
apply consistently                              一贯地执行,一贯地实施 Q( .d!CQ>  
appropriate                                       适当的,合适的; 7YsBwo  
征用,挪用 H|k!5W^  
appropriate authorization                          适当的授权 zQM3n =y  
appropriateness of audit evidence                    审计证据的适当性 EGL1[7It`  
approval                                    批准,核准 ]\w0u7}  
assertion                                    (会计报表上的)认定;确认 ^ }Rqe  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 3US}('  
asset                                                 资产,财产 y`wTw/5N  
asset restructuring                             资产重组 w~+5FSdH  
assignment of duties                                 职责的划分 _+YCwg  
assistant                                     助理,助理人员 U1bhd}MoR  
associated company                                 联属公司,联营公司 xZW6Hk _  
association                                        联合,结合;协会,社团 5A/8G}'XZ  
assumption                                       假设,假定 Q1 ?O~ao  
at a given date                                         在某一特定时日 '#gd19#  
attestation                                         鉴证,公证 a5ZU"6Hi  
attestation service                             鉴证服务 lb ol+O65  
audit adjustment                                审计调整 ?F]Yebp^  
audit areas                                        审计领域 l:mC'aR  
audit conclusion                                审计结论 uSCF;y=1g,  
audit effectiveness                             审计效果 ?rID fEvV  
audit efficiency                                  审计效率 #Ki(9oWd  
audit engagement letter                      审计业务约定书 A]" $O&l  
audit evidence                                          审计证据 rTYDa3  
audit fee                                    审计费 ;SoKX?up5  
audit files                                          审计档案 &SfJwdG*=  
audit findings                                     审计中发现的事项 Yn4c6K  
audit implementation stage                        审计实施阶段 xO)vn\uJ  
audit mark                                        审计标识 jjbBv~vs  
audit materiality                                 审计重要性 M-1 VB5  
audit method                                     审计方法 nlJ~Q_E(  
audit objective                                         审计目标,审计目的 s8Kf$E^?e.  
audit of financial statements                      会计报表审计,财务报表审计 /3->TS  
audit opinion                                     审计意见 E;$)Oz  
audit period                                      被审计期间,被审计年度 }[XzM /t  
audit plan                                          审计计划 "@U9'rKx  
audit planning                                    编制审计计划,制定审计计划,审计计划 =KqcWN3k  
audit planning stage                                  审计计划阶段 T.O^40y  
audit procedure                                审计程序 ufAp 7m@ud  
audit programme                               审计程序表,具体审计计划 >ch{u{i6  
audit report                                       审计报告 $s<,xY 9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;ZZ%(P=-  
audit report with a qualified opinion                 有保留意见的审计报告 S6CM/  
audit report with an adverse opinion                否定意见的审计报告 KD?~ hpg  
audit report with dual dates                      双重日期审计报告 T)wc{C9w  
audit reporting stage                                 审计报告阶段 WGjT06a\  
audit responsibility                                   审计责任 0jCYOl  
audit results                                      审计结果 H?98 ^y7  
audit risk                                          审计风险 +;~JHx.~X  
audit sampling                                          审计抽样 HL$}Gh]q  
audit sampling techniques                         审计抽样方法,审计抽样技术 }rf_:  
audit strategies                                  审计策略 #k2&2W=x  
audit summary                                         审计总结,审计小结 S6-)N(3|  
audit team                                         审计小组 {o"X8  
audit test                                    审计测试 Nw ;BhBt  
audit trail                                          审计轨迹 4]9+   
audit work                                        审计工作 vw=OGjT_>m  
audit working paper                                 审计工作底稿 }@MOkj  
audited financial statement                        审计会计报表,已审计财务报表 #PUvrA2Zl  
Auditing Guidelines (the~)                      审计规范指南 # D"TY-$.=  
auditing standards                             审计准则 |S48xsFvq  
audit-oriented working paper                          (审计)业务类工作底稿 1~:7W  
authorisation                                     授权 0STtwfTr:  
authorisation of transaction                       交易的授权 iTsmUq<b]l  
availability                                         可获得性 l'=H,8LfA  
B q !\Ht2$b  
balance                                      余额;差额;平衡 Gxu   
balance sheet                                    资产负债表 ,9< }V;(  
bank                                                 银行 qS<a5`EA  
bank account                                    银行账户,银行户头 >m=' #x0>Y  
bank statement                                 银行对账单 Sx)b~*  
barter transaction                              易货交易,以物换物交易 fkE4 [X7f  
basis of audit                                    审计依据 xLX<. z!r  
basis of preparation                                (会计报表的)编制基础 cPA-EH  
book of account                               账目,账簿 [uK*=K/v  
borrowing                                         借款,贷款,借债 wY|&qX,  
branch                                              分支,分支机构,分店 9EzXf+f  
brought forward                                (账户余额等的)承上年,承上期,承上页 IJHNb_Cku  
budget                                              预算 0,+RF "R  
building                                      建筑物;大楼 V5sH:A7GJ  
business conditions                                  业务情况,经营情况 xCwd*lsM  
business licence                               (企业等的)营业执照 yO Ed8  
business relation                                业务关系 ZN>oz@j Y  
}~pT saw  
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只看该作者 1楼 发表于: 2012-04-24
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