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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 (XY`1|])`  
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审计词汇英汉对照 ["4Tn0g ;  
   7?y 7fwER  
A /H3w7QU   
Nd{U|k3pL  
 X>P|-n#  
ability to continue as a going concern               持续经营能力 Z&P\}mm   
acceptability                                     可接受性,可接受程度 (oG.A  
acceptable level of detection risk                     检查风险的可接受水平 49c-`[d L  
acceptance of engagement                       接受委托 -|>T? t'K  
accepting the engagement for the first time              首次接受委托 \k{[HfVvn  
access to asset                                         对资产的接触 0z4M/WrNt  
according to                                     根据,依据,依照 l=(( >^i  
account balance                                账户余额 M]/DKo  
account for                                       对……进行会计处理,核算;解释 a(D=ZKbVU  
accounting                                        会计,会计学 xgpf2y!{  
accounting advisory serve                        会计咨询服务 VxARJ*4=Y  
accounting firm                                 会计师事务所 e?*Teb ?R  
accounting information                      会计信息,会计资料 ]^>:)q  
accounting period                             会计期间 N-Z=p)]  
accounting policies                                   会计政策 $ ]#WC\Hv  
accounting professional bodies                 会计职业组织,会计职业团体 A^A)arJS  
accounting records                                   会计记录 5Z5x\CcC3  
accounting responsibility                           会计责任 7mM MVz2  
accounting service                             会计服务 Jmi,;Af'/  
accounting standards                                会计准则 ;gD \JA  
Accounting Standards for Business Enterprises       企业会计准则 *f`P7q*  
accounting system                             会计系统 XoL DqN!  
accounting treatment                                会计处理 ;ko6igx)+  
accuracy                                    准确性,精确性 0Oc?:R'$  
additional audit procedures                      追加审计程序 b78~{h t`  
addressee                                         收件人,收信人 G -+!h4p  
Administration of State-owned Assets  (the~)     国有资产管理局 =WBfaxL}  
administrative laws and regulations                 行政法规 ( }Bb= ~  
adverse impact                                 不利影响,负面影响 NY.* S6  
adverse opinion                                反对意见 di0@E<@1:  
advisory group                                  咨询组,顾问组 '[%#70*  
agency fee                                        代理费,代理费用 AX<f$%iqD  
aggregate                                          总计,合计为…… d!YP{y P  
alternation of document and record                 变造文件和记录 X;Sb^c"j1  
alternative audit procedures                      替代审计程序,备选审计程序 w D r/T3  
amend                                              修改,修订 y$SUYG'v  
amortisation                                      摊销 V[KN,o{6  
analytical capacity                             分析能力 2zW IB[  
analytical procedures                               分析性程序 1 9#>\9*  
annual financial statements                        年度会计报表,年度财务报表 LdN[N^n[H  
appendix                                          附录,附表 |iUC\F=-  
applicable                                         适用的 $?bD55  
applicable laws and regulations                 适用的法规 MGt>:&s(]  
application systems                                  应用系统 T,1qR: 58  
apply consistently                              一贯地执行,一贯地实施 E G\;l9T  
appropriate                                       适当的,合适的; F P|cA^$<  
征用,挪用 G8klW ZAJ  
appropriate authorization                          适当的授权 [H>u'fy:C  
appropriateness of audit evidence                    审计证据的适当性 =CZRX' +yN  
approval                                    批准,核准 'xGhMgR;  
assertion                                    (会计报表上的)认定;确认 j-W$)c3X  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 n$r`s`}  
asset                                                 资产,财产 dS4zOz"  
asset restructuring                             资产重组 #~"IlBk\  
assignment of duties                                 职责的划分 /bB4ec8!  
assistant                                     助理,助理人员 (I#6!Yt9J  
associated company                                 联属公司,联营公司 3Z=yCec]  
association                                        联合,结合;协会,社团 J&,hC%]  
assumption                                       假设,假定 ZL\^J8PRK  
at a given date                                         在某一特定时日 PQ[?zNrSV  
attestation                                         鉴证,公证 ,)#rD9ZnC  
attestation service                             鉴证服务 _lwKa, }  
audit adjustment                                审计调整 C8> i{XOO,  
audit areas                                        审计领域 1p$(\  
audit conclusion                                审计结论 *qy \%A  
audit effectiveness                             审计效果 1ruI++P  
audit efficiency                                  审计效率 Hy&Z0W'l  
audit engagement letter                      审计业务约定书 )Ak#1w&q  
audit evidence                                          审计证据 L'? aoRj  
audit fee                                    审计费 $S|+U}]C  
audit files                                          审计档案 C1=&Vm>g+  
audit findings                                     审计中发现的事项 76 )"uqv1x  
audit implementation stage                        审计实施阶段 ":M]3.  
audit mark                                        审计标识 rSJ!vQo Cb  
audit materiality                                 审计重要性 n-cI~Ax+4  
audit method                                     审计方法 *YvtT (Gt  
audit objective                                         审计目标,审计目的 w.(WG+  
audit of financial statements                      会计报表审计,财务报表审计 $) "\N  
audit opinion                                     审计意见 QhJN/v  
audit period                                      被审计期间,被审计年度 |<,qnf | -  
audit plan                                          审计计划 `v``}8tm  
audit planning                                    编制审计计划,制定审计计划,审计计划 zdrP56rzZ  
audit planning stage                                  审计计划阶段 s.i9&1 Y-!  
audit procedure                                审计程序 @tm2Y%Y!  
audit programme                               审计程序表,具体审计计划 m[v0mXE  
audit report                                       审计报告 !~~KM?g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bHnKtaK4c  
audit report with a qualified opinion                 有保留意见的审计报告 if|5v^/  
audit report with an adverse opinion                否定意见的审计报告 M=pQx$ %a  
audit report with dual dates                      双重日期审计报告 Y^!qeY  
audit reporting stage                                 审计报告阶段 u0&R*YV  
audit responsibility                                   审计责任 h$!YKfhq}  
audit results                                      审计结果 E489 2B:`  
audit risk                                          审计风险 1Ys=KA-!_x  
audit sampling                                          审计抽样 |ffHOef  
audit sampling techniques                         审计抽样方法,审计抽样技术 C?gqX0[ q  
audit strategies                                  审计策略 GEc-<`-  
audit summary                                         审计总结,审计小结 qm !oJL  
audit team                                         审计小组 mB_?N $K  
audit test                                    审计测试 7CH&n 4v  
audit trail                                          审计轨迹 K $-  *  
audit work                                        审计工作 >ceC8"}J5M  
audit working paper                                 审计工作底稿 ,5;M(ft#  
audited financial statement                        审计会计报表,已审计财务报表 hHJvLs>^  
Auditing Guidelines (the~)                      审计规范指南 +d\o|}c  
auditing standards                             审计准则 q& -mbWBj  
audit-oriented working paper                          (审计)业务类工作底稿 <PDCM8  
authorisation                                     授权 +\Jo^\  
authorisation of transaction                       交易的授权 qr%N /7  
availability                                         可获得性 2 {b/*w  
B yO%^[c?  
balance                                      余额;差额;平衡 3Ji zv ,?  
balance sheet                                    资产负债表 q*&H  
bank                                                 银行 %ln kD5  
bank account                                    银行账户,银行户头  YFm%W@  
bank statement                                 银行对账单 'fU#v`i  
barter transaction                              易货交易,以物换物交易 NgyEy n \  
basis of audit                                    审计依据 U? Jk  
basis of preparation                                (会计报表的)编制基础 7wx=#  
book of account                               账目,账簿 1*hEbO  
borrowing                                         借款,贷款,借债 I#(lxlp"Ho  
branch                                              分支,分支机构,分店 q"2APvsv p  
brought forward                                (账户余额等的)承上年,承上期,承上页 3k/E$wOj  
budget                                              预算 ,M3hE/rb/  
building                                      建筑物;大楼 2.%)OC!q&5  
business conditions                                  业务情况,经营情况 yor'"6)i  
business licence                               (企业等的)营业执照 t/Io.d   
business relation                                业务关系 K^fs #7  
6}E>B{Y  
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只看该作者 1楼 发表于: 2012-04-24
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