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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 v6H!.0  
   W/VE B3P>Z  
审计词汇英汉对照 tr58J% Mu  
   F$ckW'V  
A {Y3:Y+2X3*  
cqaq~  
<sn,X0W  
ability to continue as a going concern               持续经营能力 X/bu z  
acceptability                                     可接受性,可接受程度 3e>U(ES  
acceptable level of detection risk                     检查风险的可接受水平 8@ S@^C*F  
acceptance of engagement                       接受委托 L#WGOl  
accepting the engagement for the first time              首次接受委托 >3,}^`l  
access to asset                                         对资产的接触 Qb7&S5m  
according to                                     根据,依据,依照 0K Z$v/m  
account balance                                账户余额 \~r_S  
account for                                       对……进行会计处理,核算;解释 *to#ZMR;!  
accounting                                        会计,会计学 lk[u  
accounting advisory serve                        会计咨询服务 )=cJW(nfP  
accounting firm                                 会计师事务所 a]J>2A@-I  
accounting information                      会计信息,会计资料 -v:3#9uX)  
accounting period                             会计期间 RRro.r,  
accounting policies                                   会计政策 fm$Qd^E|e  
accounting professional bodies                 会计职业组织,会计职业团体 N'PK4:  
accounting records                                   会计记录 aU/y>Y <k  
accounting responsibility                           会计责任 2&=CC4<!d  
accounting service                             会计服务 6\Tq,I7  
accounting standards                                会计准则 *\_>=sS x;  
Accounting Standards for Business Enterprises       企业会计准则  C~^T=IP  
accounting system                             会计系统 ti3S'K0t  
accounting treatment                                会计处理 wv=U[:Y  
accuracy                                    准确性,精确性 p}JGx^X ~  
additional audit procedures                      追加审计程序 jAovzZ6BL  
addressee                                         收件人,收信人 :2+z_+k}<  
Administration of State-owned Assets  (the~)     国有资产管理局 7+Nl)d:C J  
administrative laws and regulations                 行政法规 /8u}VYE  
adverse impact                                 不利影响,负面影响 ;Zc0imYL  
adverse opinion                                反对意见 k2.\1}\  
advisory group                                  咨询组,顾问组 .krEfY&  
agency fee                                        代理费,代理费用 F6\4[B  
aggregate                                          总计,合计为…… lv~ga2>z  
alternation of document and record                 变造文件和记录 C+_UI x]A  
alternative audit procedures                      替代审计程序,备选审计程序 EWXv3N2)  
amend                                              修改,修订 xZ* B}O{{H  
amortisation                                      摊销 :GFK |  
analytical capacity                             分析能力 ?T,a(m<i {  
analytical procedures                               分析性程序 P)~olrf  
annual financial statements                        年度会计报表,年度财务报表 'j?H >'t{  
appendix                                          附录,附表 muDOY~.  
applicable                                         适用的 r=xec@R]*  
applicable laws and regulations                 适用的法规 b ZZ _yc  
application systems                                  应用系统 fo <nk|i  
apply consistently                              一贯地执行,一贯地实施 E 0OHl  
appropriate                                       适当的,合适的; Hq&MePl[  
征用,挪用 nITkgN:s  
appropriate authorization                          适当的授权 bxWzm|  
appropriateness of audit evidence                    审计证据的适当性 [#AI!-  
approval                                    批准,核准 1c*:" k  
assertion                                    (会计报表上的)认定;确认 P057]cAat<  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 FuAs$;  
asset                                                 资产,财产 |O'gT8  
asset restructuring                             资产重组 :OqEkh"$ #  
assignment of duties                                 职责的划分 BQv*8Hg B6  
assistant                                     助理,助理人员 "|N0oEG&  
associated company                                 联属公司,联营公司 J<9}) m  
association                                        联合,结合;协会,社团 mi@uX@ #  
assumption                                       假设,假定 TxKNDu  
at a given date                                         在某一特定时日 ;Y`8Ee4vH  
attestation                                         鉴证,公证 f1B t6|W%  
attestation service                             鉴证服务 'oM=ZU8wo  
audit adjustment                                审计调整 R <&U]%FD  
audit areas                                        审计领域 h?f p(  
audit conclusion                                审计结论 %/}d'WJR  
audit effectiveness                             审计效果 m6@;!*Y  
audit efficiency                                  审计效率 <W^>:!?w  
audit engagement letter                      审计业务约定书 f %P#.  
audit evidence                                          审计证据 yb\!4ml  
audit fee                                    审计费 s -F3(mc(  
audit files                                          审计档案 P` Gb }]rW  
audit findings                                     审计中发现的事项 roIc1Ax:  
audit implementation stage                        审计实施阶段  Sg(\+j=  
audit mark                                        审计标识 { >Qs +]  
audit materiality                                 审计重要性 R#ya9GN{  
audit method                                     审计方法 Q.V+s   
audit objective                                         审计目标,审计目的 { axRq'=  
audit of financial statements                      会计报表审计,财务报表审计 d1NKVMeWr  
audit opinion                                     审计意见 ?9~|K/`l  
audit period                                      被审计期间,被审计年度 V9;IH<s:  
audit plan                                          审计计划 Pb7-pu5 X  
audit planning                                    编制审计计划,制定审计计划,审计计划 J$(79gH{  
audit planning stage                                  审计计划阶段 #-PUm0|  
audit procedure                                审计程序 l 1BAW$  
audit programme                               审计程序表,具体审计计划 Q:]v4 /MT  
audit report                                       审计报告 Slp_o\s$@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {y<E_y x1  
audit report with a qualified opinion                 有保留意见的审计报告 H$,wg!kY!  
audit report with an adverse opinion                否定意见的审计报告 %D ,(S-Uj  
audit report with dual dates                      双重日期审计报告 K48 QkZ_gY  
audit reporting stage                                 审计报告阶段 ALKzR433/  
audit responsibility                                   审计责任 * [b~2  
audit results                                      审计结果 q=k[]vD  
audit risk                                          审计风险 TezwcFqH  
audit sampling                                          审计抽样 9hhYyqGsO  
audit sampling techniques                         审计抽样方法,审计抽样技术 &Z+.FTo  
audit strategies                                  审计策略 sb%l N   
audit summary                                         审计总结,审计小结 K3`48,`?wA  
audit team                                         审计小组 bFfDaO<k  
audit test                                    审计测试 |YrvY1d!  
audit trail                                          审计轨迹 VWMr\]g  
audit work                                        审计工作 zzX9Q:  
audit working paper                                 审计工作底稿 '~pZj"uy  
audited financial statement                        审计会计报表,已审计财务报表 px^brzLQo  
Auditing Guidelines (the~)                      审计规范指南 ^C{?LH/2  
auditing standards                             审计准则 9|>5;Ej  
audit-oriented working paper                          (审计)业务类工作底稿 U> {CG+X  
authorisation                                     授权 v3]~*\!5  
authorisation of transaction                       交易的授权 3\5I4#S  
availability                                         可获得性 :a M@"#F  
B :LD+B1$y  
balance                                      余额;差额;平衡 {G _|gs  
balance sheet                                    资产负债表 > V@,K z1  
bank                                                 银行 mtNB09E(  
bank account                                    银行账户,银行户头 L$}'6y/@  
bank statement                                 银行对账单 jq+:&8!8(e  
barter transaction                              易货交易,以物换物交易 N<|-b0#Z6  
basis of audit                                    审计依据 [&{NgUgu"  
basis of preparation                                (会计报表的)编制基础 (9!kKMQW '  
book of account                               账目,账簿 '59l.  
borrowing                                         借款,贷款,借债 ` aaT #r  
branch                                              分支,分支机构,分店 7 6S>xnN  
brought forward                                (账户余额等的)承上年,承上期,承上页 f{#Mc  
budget                                              预算 ^4>Icz^ F  
building                                      建筑物;大楼 f8 L3+u  
business conditions                                  业务情况,经营情况 U,nQnD"!t&  
business licence                               (企业等的)营业执照 w7_2JS  
business relation                                业务关系 ^s?i&K,!  
0"=}d y  
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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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