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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 yo"!C?82=  
   &cB +la\_  
审计词汇英汉对照 (j884bu  
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A ue"e><c6:  
?/^x)Nm  
E sx`UG|  
ability to continue as a going concern               持续经营能力 Tlz~o[`&  
acceptability                                     可接受性,可接受程度 ,ko0XQBl  
acceptable level of detection risk                     检查风险的可接受水平 `NARJ9M   
acceptance of engagement                       接受委托 Kma-W{vGD  
accepting the engagement for the first time              首次接受委托 BZAF;j  
access to asset                                         对资产的接触 2M3C 5Fu  
according to                                     根据,依据,依照 Dh B*k<S  
account balance                                账户余额 k2ZMDU  
account for                                       对……进行会计处理,核算;解释 s. jcD  
accounting                                        会计,会计学 QVPJ$~x  
accounting advisory serve                        会计咨询服务 fIm=^}?fwK  
accounting firm                                 会计师事务所 R)BH:wg"  
accounting information                      会计信息,会计资料 9:]|TIPi  
accounting period                             会计期间 T,fDH!a  
accounting policies                                   会计政策 {.D/MdwW;  
accounting professional bodies                 会计职业组织,会计职业团体 >'2=3L^Q  
accounting records                                   会计记录 @rt}z+JF  
accounting responsibility                           会计责任 ,S\AUUt%  
accounting service                             会计服务 k{w  
accounting standards                                会计准则 ^U0)iz  
Accounting Standards for Business Enterprises       企业会计准则 f^9ntos|  
accounting system                             会计系统 ,ku3;58O<  
accounting treatment                                会计处理 Q[UYNQ0w  
accuracy                                    准确性,精确性 <+)B8I^  
additional audit procedures                      追加审计程序 R:t  
addressee                                         收件人,收信人 'w~e>$WI  
Administration of State-owned Assets  (the~)     国有资产管理局 Ur2) ];WZ  
administrative laws and regulations                 行政法规 @c^g<  
adverse impact                                 不利影响,负面影响 anxwK47  
adverse opinion                                反对意见 XCQPVSh  
advisory group                                  咨询组,顾问组 -x2&IJ!  
agency fee                                        代理费,代理费用 W#lt_2!j  
aggregate                                          总计,合计为…… uT 2w2A;  
alternation of document and record                 变造文件和记录 Q!v]njCIB7  
alternative audit procedures                      替代审计程序,备选审计程序 /F7X"_(H  
amend                                              修改,修订 NJ$c0CNy  
amortisation                                      摊销 G=qT{c 8Q  
analytical capacity                             分析能力 |!.VpN&  
analytical procedures                               分析性程序 \R (Yf!>  
annual financial statements                        年度会计报表,年度财务报表 V}+Ui]ie|I  
appendix                                          附录,附表 `] 4bH,%~  
applicable                                         适用的 S# sar}-I  
applicable laws and regulations                 适用的法规 DS6g_SS3  
application systems                                  应用系统 cy!;;bB  
apply consistently                              一贯地执行,一贯地实施 V[baGNe  
appropriate                                       适当的,合适的; E.+BqWZ!  
征用,挪用 h$rk]UM/Q  
appropriate authorization                          适当的授权 f4r)g2Zb[  
appropriateness of audit evidence                    审计证据的适当性 6`U]%qx_I  
approval                                    批准,核准 ~k780  
assertion                                    (会计报表上的)认定;确认 { '1e?  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 #>\%7b59>  
asset                                                 资产,财产 M"|({+9eG  
asset restructuring                             资产重组 Vf] ;hm  
assignment of duties                                 职责的划分 d0 qc%. s  
assistant                                     助理,助理人员 1]]#HTwX  
associated company                                 联属公司,联营公司 )w'GnUqWz  
association                                        联合,结合;协会,社团 h;S?  
assumption                                       假设,假定  a5@XD_b  
at a given date                                         在某一特定时日 C!s !j  
attestation                                         鉴证,公证 fMZzR|_18  
attestation service                             鉴证服务 mv\S1[<T  
audit adjustment                                审计调整 5;Q9Z1 `  
audit areas                                        审计领域 NB?y/v  
audit conclusion                                审计结论  dPCn6  
audit effectiveness                             审计效果 J!@`tR-  
audit efficiency                                  审计效率 ,ou&WI yC  
audit engagement letter                      审计业务约定书 ~Op~~ m  
audit evidence                                          审计证据 (YKkJ  
audit fee                                    审计费 HA0Rv#p  
audit files                                          审计档案 J1gLT $  
audit findings                                     审计中发现的事项  -  j_  
audit implementation stage                        审计实施阶段 6 P U]I+  
audit mark                                        审计标识 0>)F+QC  
audit materiality                                 审计重要性 )2mvW1M=7;  
audit method                                     审计方法 J{h?=vK  
audit objective                                         审计目标,审计目的 d+Au`'{>  
audit of financial statements                      会计报表审计,财务报表审计 +[Zcz4\9  
audit opinion                                     审计意见 KW-g $Ma  
audit period                                      被审计期间,被审计年度 \+Pk"M  
audit plan                                          审计计划  j2%?-(U  
audit planning                                    编制审计计划,制定审计计划,审计计划 wC~LZSTt  
audit planning stage                                  审计计划阶段 D ~LU3#n  
audit procedure                                审计程序 ? fmW'vs  
audit programme                               审计程序表,具体审计计划 QDpzIjJj  
audit report                                       审计报告 %% A==_b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vD'YLn%Q  
audit report with a qualified opinion                 有保留意见的审计报告 YMD&U   
audit report with an adverse opinion                否定意见的审计报告 uPQrDr5  
audit report with dual dates                      双重日期审计报告 3}ATt".  
audit reporting stage                                 审计报告阶段 ?2i\E RG?  
audit responsibility                                   审计责任 9G=H G={  
audit results                                      审计结果 :]+p#l  
audit risk                                          审计风险 WpPI6bd  
audit sampling                                          审计抽样 SJXP}JB_  
audit sampling techniques                         审计抽样方法,审计抽样技术 FvaelB  
audit strategies                                  审计策略 yi@mf$A|  
audit summary                                         审计总结,审计小结 :elTqw>pn  
audit team                                         审计小组 ^{R.X:a  
audit test                                    审计测试 0V5{:mzA  
audit trail                                          审计轨迹 ,J ZM%f  
audit work                                        审计工作 'ghwc:Og|%  
audit working paper                                 审计工作底稿 L qdz qq  
audited financial statement                        审计会计报表,已审计财务报表 zPt0IB_j'  
Auditing Guidelines (the~)                      审计规范指南 jhkNi`E7  
auditing standards                             审计准则 }j6<S-s~  
audit-oriented working paper                          (审计)业务类工作底稿 -VPda @@w  
authorisation                                     授权 gPz p/I  
authorisation of transaction                       交易的授权 JDj^7\`  
availability                                         可获得性 m0_B[dw  
B &p6^    
balance                                      余额;差额;平衡 /{HK0fd  
balance sheet                                    资产负债表 F|{F'UXj|  
bank                                                 银行 R'1L%srTM+  
bank account                                    银行账户,银行户头 2z615?2_U  
bank statement                                 银行对账单 k}$k6Sr"  
barter transaction                              易货交易,以物换物交易 n9x&Ws;  
basis of audit                                    审计依据 \(a!U,]LM  
basis of preparation                                (会计报表的)编制基础 ~u+|NtF  
book of account                               账目,账簿 ZK8I f?SD  
borrowing                                         借款,贷款,借债 -e(,>9Q  
branch                                              分支,分支机构,分店 8j<+ ' R  
brought forward                                (账户余额等的)承上年,承上期,承上页 qk=0ovUzg  
budget                                              预算 Kt/Wd  
building                                      建筑物;大楼 ;OD+6@Sr  
business conditions                                  业务情况,经营情况 nH -1,#`g  
business licence                               (企业等的)营业执照 dpI9DzA;  
business relation                                业务关系 KuohUH+  
Oxq} dX7S  
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只看该作者 1楼 发表于: 2012-04-24
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