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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 & J2M1z%  
   TBT:/Vfun  
审计词汇英汉对照 7F{3*`/6  
   /Bm( `T  
A 2mGaD\?K  
AQiwugs  
SrK)t.oK  
ability to continue as a going concern               持续经营能力 M!XsJ<jN/  
acceptability                                     可接受性,可接受程度 (X3Tav  
acceptable level of detection risk                     检查风险的可接受水平 :H wA 5Z#  
acceptance of engagement                       接受委托 PJL=$gBgKk  
accepting the engagement for the first time              首次接受委托 M%kO7>h8  
access to asset                                         对资产的接触 _<OSqE  
according to                                     根据,依据,依照 ?TKRjgW`@_  
account balance                                账户余额 tyqT  
account for                                       对……进行会计处理,核算;解释 / :n#`o=;  
accounting                                        会计,会计学 e8#h3lxJ`  
accounting advisory serve                        会计咨询服务 F ;2w1S^  
accounting firm                                 会计师事务所 L=sYLC6d  
accounting information                      会计信息,会计资料 0p! >JQ]m  
accounting period                             会计期间 ,~]tg77  
accounting policies                                   会计政策 <t \H^H!  
accounting professional bodies                 会计职业组织,会计职业团体 @-!}BUs?  
accounting records                                   会计记录 k+ty>bP=  
accounting responsibility                           会计责任  q; ][5  
accounting service                             会计服务 [CXrSST")E  
accounting standards                                会计准则 F6{bjv2A  
Accounting Standards for Business Enterprises       企业会计准则 >)M`IU[d^.  
accounting system                             会计系统 -- c"0,7  
accounting treatment                                会计处理 lUvpszH=  
accuracy                                    准确性,精确性 ?I~()]k5  
additional audit procedures                      追加审计程序 >^*+iEe  
addressee                                         收件人,收信人 #T=LR@y  
Administration of State-owned Assets  (the~)     国有资产管理局 ikv Wh<=>H  
administrative laws and regulations                 行政法规 n' q4  
adverse impact                                 不利影响,负面影响 VYk!k3qS  
adverse opinion                                反对意见 rcC<Zat,|  
advisory group                                  咨询组,顾问组 SX# e:_  
agency fee                                        代理费,代理费用 I ,z3xU  
aggregate                                          总计,合计为…… !~rY1T~  
alternation of document and record                 变造文件和记录 ;CPr]avY  
alternative audit procedures                      替代审计程序,备选审计程序 )6D,d5<  
amend                                              修改,修订 Ke2ccN  
amortisation                                      摊销 Yd=>K HVD  
analytical capacity                             分析能力 V#S9H!hm$  
analytical procedures                               分析性程序 hUp.tK:X7o  
annual financial statements                        年度会计报表,年度财务报表 &p4&[H?  
appendix                                          附录,附表 rFj-kojg  
applicable                                         适用的 :lPb.UCY  
applicable laws and regulations                 适用的法规 [nr Ypb4  
application systems                                  应用系统 =06gj)8  
apply consistently                              一贯地执行,一贯地实施 yEhTNBa*h{  
appropriate                                       适当的,合适的; O\"3J(y,  
征用,挪用 -v]Sr33L  
appropriate authorization                          适当的授权 )W;o<:x3  
appropriateness of audit evidence                    审计证据的适当性 x"gd8j]s  
approval                                    批准,核准 JS CZ{v J$  
assertion                                    (会计报表上的)认定;确认 ,>0*@2  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Vt".%d/`7  
asset                                                 资产,财产 #AL=f'2=f  
asset restructuring                             资产重组 6sx'S?Qa*  
assignment of duties                                 职责的划分 8{^WY7.'  
assistant                                     助理,助理人员 lTV'J?8!-a  
associated company                                 联属公司,联营公司 Pa V@aM~3  
association                                        联合,结合;协会,社团 C(#u[8  
assumption                                       假设,假定 |ZRagn30  
at a given date                                         在某一特定时日 pgQV/6  
attestation                                         鉴证,公证 j/_ s"}m{  
attestation service                             鉴证服务 7|$:=4  
audit adjustment                                审计调整 [f1 (`<  
audit areas                                        审计领域  ]%wVHC  
audit conclusion                                审计结论 z8SmkL  
audit effectiveness                             审计效果 S~;4*7+?:  
audit efficiency                                  审计效率 ToXki,  
audit engagement letter                      审计业务约定书 #t: S.A@  
audit evidence                                          审计证据 +wN^c#~7  
audit fee                                    审计费 j}JrE,|  
audit files                                          审计档案 hRrn$BdLX  
audit findings                                     审计中发现的事项 X.f>'0i  
audit implementation stage                        审计实施阶段 / zB0J?  
audit mark                                        审计标识  CohDO  
audit materiality                                 审计重要性 LYz.Ci}  
audit method                                     审计方法 C/vI EYG4  
audit objective                                         审计目标,审计目的 G IT>L  
audit of financial statements                      会计报表审计,财务报表审计 <UV1!2nv*  
audit opinion                                     审计意见 d%RC  
audit period                                      被审计期间,被审计年度 *n 6s.$p)%  
audit plan                                          审计计划 GVYBa_gx  
audit planning                                    编制审计计划,制定审计计划,审计计划 VC\S'z  
audit planning stage                                  审计计划阶段 ] 2eK  
audit procedure                                审计程序 pgI^4h  
audit programme                               审计程序表,具体审计计划 C)@y5. G;  
audit report                                       审计报告 >*#1ZB_l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :(!` /#6H  
audit report with a qualified opinion                 有保留意见的审计报告 Sa?ksD2IaB  
audit report with an adverse opinion                否定意见的审计报告 JORGj0v  
audit report with dual dates                      双重日期审计报告 A: 5x|  
audit reporting stage                                 审计报告阶段 7VqM$I  
audit responsibility                                   审计责任 mpI5J'>]  
audit results                                      审计结果 &,c``z  
audit risk                                          审计风险 4'`{H@]tb  
audit sampling                                          审计抽样 ur$ _  
audit sampling techniques                         审计抽样方法,审计抽样技术 G7qG$wd8h  
audit strategies                                  审计策略 Tx|Ir+f6L  
audit summary                                         审计总结,审计小结 2 Ga7$q  
audit team                                         审计小组 )vjh~ybZ  
audit test                                    审计测试 F)&@P-9+  
audit trail                                          审计轨迹 5iz{op<$,  
audit work                                        审计工作 )Dw,q~xgg0  
audit working paper                                 审计工作底稿 >/kc dWl  
audited financial statement                        审计会计报表,已审计财务报表  -xSA  
Auditing Guidelines (the~)                      审计规范指南 s+,OxRVw(  
auditing standards                             审计准则 Hfw q/Is  
audit-oriented working paper                          (审计)业务类工作底稿 "?ucO4d  
authorisation                                     授权 ,SynnE68  
authorisation of transaction                       交易的授权 (l-tvk4Ln  
availability                                         可获得性 4wa`<H&S5  
B DoJ\ q+  
balance                                      余额;差额;平衡 ^W' fA{sr  
balance sheet                                    资产负债表 cC=[Saatsf  
bank                                                 银行 42e|LUZg  
bank account                                    银行账户,银行户头 W-x?:X<}  
bank statement                                 银行对账单 \m7-rV6r  
barter transaction                              易货交易,以物换物交易 -8eoNzut  
basis of audit                                    审计依据 @wpN6 /   
basis of preparation                                (会计报表的)编制基础 #E? (vA1  
book of account                               账目,账簿 ,k{#S?:b  
borrowing                                         借款,贷款,借债 WG N=Y~E  
branch                                              分支,分支机构,分店 =yr0bGy`-  
brought forward                                (账户余额等的)承上年,承上期,承上页 u.d).da  
budget                                              预算 &Q;sSIc  
building                                      建筑物;大楼 :=/85\P0SU  
business conditions                                  业务情况,经营情况 p2n0Z\2  
business licence                               (企业等的)营业执照 ';TT4$(m  
business relation                                业务关系 9K5pwC\$%  
6l5:1|8b,!  
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只看该作者 1楼 发表于: 2012-04-24
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