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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 14(ct  
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审计词汇英汉对照 '>Thn{  
   vtc%MG1  
A J6@RIia  
/XdLdA!v  
bP%X^q~]A  
ability to continue as a going concern               持续经营能力 anORoK.  
acceptability                                     可接受性,可接受程度 $F]*B `  
acceptable level of detection risk                     检查风险的可接受水平 |lyspD  
acceptance of engagement                       接受委托 +6L.a3&(b  
accepting the engagement for the first time              首次接受委托 }^*`&Lh  
access to asset                                         对资产的接触 /74)c~.W  
according to                                     根据,依据,依照 Ty*+? #`  
account balance                                账户余额 )"63g   
account for                                       对……进行会计处理,核算;解释 j#YVv c%  
accounting                                        会计,会计学 HaRx(p0  
accounting advisory serve                        会计咨询服务 X9rao n  
accounting firm                                 会计师事务所 .s|5AC[  
accounting information                      会计信息,会计资料 l(}l([rdQ  
accounting period                             会计期间 XMaw:Fgr  
accounting policies                                   会计政策 Eks<O  
accounting professional bodies                 会计职业组织,会计职业团体 4I.)>+8V  
accounting records                                   会计记录 -.-@|*5  
accounting responsibility                           会计责任 HaF&ooI5+  
accounting service                             会计服务 v7D0E[)~  
accounting standards                                会计准则 i;:}{G<  
Accounting Standards for Business Enterprises       企业会计准则 GbvbG EG  
accounting system                             会计系统 WY26Iq@C  
accounting treatment                                会计处理  2\F'So  
accuracy                                    准确性,精确性 x$pz(Q&v  
additional audit procedures                      追加审计程序 ]puDqu5!  
addressee                                         收件人,收信人 ]UZP dw1D  
Administration of State-owned Assets  (the~)     国有资产管理局 2Ic)]6z R  
administrative laws and regulations                 行政法规 Iomx"y] 9  
adverse impact                                 不利影响,负面影响 WWLf'89It  
adverse opinion                                反对意见 BiZYGq  
advisory group                                  咨询组,顾问组 ~ x J#NC+  
agency fee                                        代理费,代理费用 q~{O^,4S  
aggregate                                          总计,合计为…… 'a~F'FN$  
alternation of document and record                 变造文件和记录 j ~I_by  
alternative audit procedures                      替代审计程序,备选审计程序 6~6 vwp  
amend                                              修改,修订 gGs"i]c  
amortisation                                      摊销 >&T J  
analytical capacity                             分析能力 p#>,{  
analytical procedures                               分析性程序  7uzc1}r  
annual financial statements                        年度会计报表,年度财务报表 W>[TFdH?  
appendix                                          附录,附表 lEw!H^O4  
applicable                                         适用的 W^ eQ}A+Z  
applicable laws and regulations                 适用的法规 O_*tDq,e  
application systems                                  应用系统 $6d5W=u$H  
apply consistently                              一贯地执行,一贯地实施 xzf/W+.>.  
appropriate                                       适当的,合适的; ayN[y  
征用,挪用 CH6;jo]  
appropriate authorization                          适当的授权 S4!B;,?AxN  
appropriateness of audit evidence                    审计证据的适当性 .la_u8 A]  
approval                                    批准,核准 c Hnd gUW]  
assertion                                    (会计报表上的)认定;确认 NQN?CBFQ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 EIOP+9zP  
asset                                                 资产,财产 R-Y 7I  
asset restructuring                             资产重组 {k']nI.>  
assignment of duties                                 职责的划分 OZe`>Q6  
assistant                                     助理,助理人员 +t(Gt0+  
associated company                                 联属公司,联营公司 l4^MYwFR{O  
association                                        联合,结合;协会,社团 /^`d o3a}  
assumption                                       假设,假定 M2A_T.F=H  
at a given date                                         在某一特定时日 B D mF+  
attestation                                         鉴证,公证 \M*c3\&~,e  
attestation service                             鉴证服务 [MeFj!(  
audit adjustment                                审计调整 1Q$/L+uJ5  
audit areas                                        审计领域 O#)YbaE  
audit conclusion                                审计结论 fhro"5/4  
audit effectiveness                             审计效果 "[CR5q9Pr  
audit efficiency                                  审计效率 Pe@*')o*  
audit engagement letter                      审计业务约定书 35fj-J$8  
audit evidence                                          审计证据 Qgq VbJP"  
audit fee                                    审计费 5$*=;ls>J  
audit files                                          审计档案 9ol&p>  
audit findings                                     审计中发现的事项 1gX$U00:  
audit implementation stage                        审计实施阶段 < WQ ~X<1D  
audit mark                                        审计标识 Wyb+K)Tg  
audit materiality                                 审计重要性 Ag;Ybk[  
audit method                                     审计方法 0fN; L;v  
audit objective                                         审计目标,审计目的 |[$ TT$Fb  
audit of financial statements                      会计报表审计,财务报表审计 t~Q j$:\  
audit opinion                                     审计意见 HzAw rC  
audit period                                      被审计期间,被审计年度 /LG}nY  
audit plan                                          审计计划 QGnUPiD^  
audit planning                                    编制审计计划,制定审计计划,审计计划 lXutZ<S[  
audit planning stage                                  审计计划阶段 wjHH%y  
audit procedure                                审计程序 |Pv)&'B"  
audit programme                               审计程序表,具体审计计划 g2YE^EKU~  
audit report                                       审计报告 R 3*{"!O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B3E}fQm )  
audit report with a qualified opinion                 有保留意见的审计报告 x}uDW   
audit report with an adverse opinion                否定意见的审计报告 9r 5(  
audit report with dual dates                      双重日期审计报告 <9S5  
audit reporting stage                                 审计报告阶段 ##s :Ww  
audit responsibility                                   审计责任 m1RjD$fM  
audit results                                      审计结果 D_BdvWSxj  
audit risk                                          审计风险 !HF<fn  
audit sampling                                          审计抽样 43*;"w=  
audit sampling techniques                         审计抽样方法,审计抽样技术 jM>;l6l  
audit strategies                                  审计策略 k8,s<m  
audit summary                                         审计总结,审计小结 _D8:p>=  
audit team                                         审计小组 96%N  
audit test                                    审计测试 WdbHT|.Aj  
audit trail                                          审计轨迹 HE+D]7^  
audit work                                        审计工作 O{EbL5p  
audit working paper                                 审计工作底稿 Q>WnSm5R  
audited financial statement                        审计会计报表,已审计财务报表 8(* ze+8  
Auditing Guidelines (the~)                      审计规范指南 k>:\4uI|<\  
auditing standards                             审计准则 vtRz;~,Z  
audit-oriented working paper                          (审计)业务类工作底稿 CW,|l0i  
authorisation                                     授权 03!#99  
authorisation of transaction                       交易的授权 a@! O}f*  
availability                                         可获得性 QM {B(zH  
B ^j 2z\yo  
balance                                      余额;差额;平衡 )O> M~  
balance sheet                                    资产负债表 )00jRuF  
bank                                                 银行 _Bhd@S!  
bank account                                    银行账户,银行户头 1{G@'# (  
bank statement                                 银行对账单 Q>TNzh  
barter transaction                              易货交易,以物换物交易 DKG; up0  
basis of audit                                    审计依据 ?_. SV g  
basis of preparation                                (会计报表的)编制基础 r|ogF8YN  
book of account                               账目,账簿 k-sBf Jy\  
borrowing                                         借款,贷款,借债 _OB^ywHn.  
branch                                              分支,分支机构,分店 >bg{  
brought forward                                (账户余额等的)承上年,承上期,承上页 m[Qr>="  
budget                                              预算 [!4V_yOb  
building                                      建筑物;大楼 Iz&<rL;s  
business conditions                                  业务情况,经营情况 )9+H[  
business licence                               (企业等的)营业执照 pe VzF'F  
business relation                                业务关系 }U**)"  
H:o=gP60]  
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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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