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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 i_$?sg#=yk  
   \JF 2'm\M  
审计词汇英汉对照 &{x`K4N  
   *MN("<A_  
A ^P*+0?aFr  
OJLyqncw  
ZZ].h2= K  
ability to continue as a going concern               持续经营能力 %bhFl,tL  
acceptability                                     可接受性,可接受程度 \@7 4I7  
acceptable level of detection risk                     检查风险的可接受水平 DEenvS`,P  
acceptance of engagement                       接受委托 D._7)$d  
accepting the engagement for the first time              首次接受委托 MIc(B_q  
access to asset                                         对资产的接触 MV?sr[V-oP  
according to                                     根据,依据,依照 N)YoWA>#bF  
account balance                                账户余额 2\[ Q{T=Qe  
account for                                       对……进行会计处理,核算;解释 >DR/ lBtL  
accounting                                        会计,会计学 GS!1K(7  
accounting advisory serve                        会计咨询服务 \j vS`+  
accounting firm                                 会计师事务所 9sB LC Z  
accounting information                      会计信息,会计资料 DJH,#re>  
accounting period                             会计期间 }An;)!>(nF  
accounting policies                                   会计政策 5S #6{Y =  
accounting professional bodies                 会计职业组织,会计职业团体 71HrpTl1fw  
accounting records                                   会计记录 ^aL> /'Y#|  
accounting responsibility                           会计责任 ,,V uvn  
accounting service                             会计服务 `Jl_'P}  
accounting standards                                会计准则 ze#ncnMo  
Accounting Standards for Business Enterprises       企业会计准则 S%w67sGl4n  
accounting system                             会计系统 zS}!87r)  
accounting treatment                                会计处理 mP ^*nB@,  
accuracy                                    准确性,精确性 "(E%JAwZ^W  
additional audit procedures                      追加审计程序 R!_1*H$  
addressee                                         收件人,收信人 %VgK::)r  
Administration of State-owned Assets  (the~)     国有资产管理局 R #m1Aa  
administrative laws and regulations                 行政法规 FVoKNaK-  
adverse impact                                 不利影响,负面影响 l8N5}!N  
adverse opinion                                反对意见 d|$-l:( J  
advisory group                                  咨询组,顾问组 #r80FVwiD  
agency fee                                        代理费,代理费用 ?h ym~,  
aggregate                                          总计,合计为…… g_MxG!+(V  
alternation of document and record                 变造文件和记录   ev(E  
alternative audit procedures                      替代审计程序,备选审计程序 DOW Z hD  
amend                                              修改,修订 (FNX>2Mv  
amortisation                                      摊销 RS  Vt  
analytical capacity                             分析能力 xh!aB6m8R  
analytical procedures                               分析性程序 7Y*Q)DDy  
annual financial statements                        年度会计报表,年度财务报表 Z4PA dT  
appendix                                          附录,附表 x/#.%Ga#T  
applicable                                         适用的 ; HjT  
applicable laws and regulations                 适用的法规 o%73M!-  
application systems                                  应用系统 R&1 xZFj  
apply consistently                              一贯地执行,一贯地实施 U{-[lpd  
appropriate                                       适当的,合适的; 3_c4+u"6  
征用,挪用 N+ei)-  
appropriate authorization                          适当的授权 V?z-Dt C  
appropriateness of audit evidence                    审计证据的适当性 _zFJ]7Ym.)  
approval                                    批准,核准 ut9R] 01:  
assertion                                    (会计报表上的)认定;确认 .h;X5q1  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 {:BY IdX  
asset                                                 资产,财产 aW$))J)0  
asset restructuring                             资产重组 SCD;(I~4  
assignment of duties                                 职责的划分 Kl+4A}Uo  
assistant                                     助理,助理人员 iMs(Ywak]  
associated company                                 联属公司,联营公司 &Zm1(k6&K  
association                                        联合,结合;协会,社团 %{";RfSVX%  
assumption                                       假设,假定 azp XE  
at a given date                                         在某一特定时日 %v1*D^))  
attestation                                         鉴证,公证 F[U0TP@&*  
attestation service                             鉴证服务 f n\&%`U  
audit adjustment                                审计调整 m}fY5r<<;/  
audit areas                                        审计领域 ^VlPnx8y=  
audit conclusion                                审计结论 xT3l>9i  
audit effectiveness                             审计效果 kZvh<NFh_  
audit efficiency                                  审计效率 =`BPGfC b  
audit engagement letter                      审计业务约定书 U7Pn $l2!  
audit evidence                                          审计证据 N!=Q]\ZD  
audit fee                                    审计费 V@1K  
audit files                                          审计档案 oJ)v6"j  
audit findings                                     审计中发现的事项 KXga {]G:  
audit implementation stage                        审计实施阶段 q e;O Ox  
audit mark                                        审计标识 I'16-  
audit materiality                                 审计重要性 7)+%;|~  
audit method                                     审计方法 rwep e5  
audit objective                                         审计目标,审计目的 >{kPa|  
audit of financial statements                      会计报表审计,财务报表审计 v@E/?\k"  
audit opinion                                     审计意见  .)XJ-  
audit period                                      被审计期间,被审计年度 cdsF<tpy  
audit plan                                          审计计划 TGQDt|+Z  
audit planning                                    编制审计计划,制定审计计划,审计计划 p` LPO  
audit planning stage                                  审计计划阶段 pNR 69/wGi  
audit procedure                                审计程序 ]%/a '[  
audit programme                               审计程序表,具体审计计划 KdTna6nY  
audit report                                       审计报告 t>>\U X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H!ISQ8{V  
audit report with a qualified opinion                 有保留意见的审计报告 J*CfG;Y:  
audit report with an adverse opinion                否定意见的审计报告 _79 ?,U]  
audit report with dual dates                      双重日期审计报告 )VCRbz"[g  
audit reporting stage                                 审计报告阶段 QG=&{-I~[3  
audit responsibility                                   审计责任 H) &pay  
audit results                                      审计结果 n`)wD~mk  
audit risk                                          审计风险 N?;5%pG <  
audit sampling                                          审计抽样 * E3 c--  
audit sampling techniques                         审计抽样方法,审计抽样技术 1f`=U 0  
audit strategies                                  审计策略 az ?2  
audit summary                                         审计总结,审计小结 iVGc\6+'  
audit team                                         审计小组 9ApGn!`  
audit test                                    审计测试 C]+T5W\"<B  
audit trail                                          审计轨迹 w~(x*R}  
audit work                                        审计工作 aF\?X &|  
audit working paper                                 审计工作底稿 kaj6C_k|  
audited financial statement                        审计会计报表,已审计财务报表 -"e$ VB  
Auditing Guidelines (the~)                      审计规范指南 %?WmWs0  
auditing standards                             审计准则 wUz)9n 6 j  
audit-oriented working paper                          (审计)业务类工作底稿 tcxs%yWO1  
authorisation                                     授权 ,o)U9 <  
authorisation of transaction                       交易的授权 \3@AC7  
availability                                         可获得性 p;rG aLo:u  
B 8Q Gj:3  
balance                                      余额;差额;平衡 Tse Pdkk  
balance sheet                                    资产负债表 2 <@27 C5  
bank                                                 银行 D;0xROW8{  
bank account                                    银行账户,银行户头 O/=i'0X v  
bank statement                                 银行对账单 /M "E5  
barter transaction                              易货交易,以物换物交易 KGm"-W  
basis of audit                                    审计依据 cAE.I$T(  
basis of preparation                                (会计报表的)编制基础 e r;3TG~  
book of account                               账目,账簿 pQ Y.MZSA  
borrowing                                         借款,贷款,借债 r. :H`  
branch                                              分支,分支机构,分店 8\^[@9g3\3  
brought forward                                (账户余额等的)承上年,承上期,承上页 z<F.0~)jb  
budget                                              预算 VoJelyzh  
building                                      建筑物;大楼 5PQ s1B  
business conditions                                  业务情况,经营情况 :bA@ u>  
business licence                               (企业等的)营业执照 KD~F5aS`[  
business relation                                业务关系 jF\J+:5M  
k+S 6)BQ7U  
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只看该作者 1楼 发表于: 2012-04-24
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