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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 > `u} G1T\  
   M,:GMO:?a  
审计词汇英汉对照 ]Y:|%rvVH  
   4K:p  
A 7LKNEll  
Q;SMwCB0M  
r\a9<nZ{  
ability to continue as a going concern               持续经营能力 +K]kGF  
acceptability                                     可接受性,可接受程度 ^O4.$4t|  
acceptable level of detection risk                     检查风险的可接受水平 jFnq{L t  
acceptance of engagement                       接受委托 =3Y?U*d  
accepting the engagement for the first time              首次接受委托 }7k+tJ<   
access to asset                                         对资产的接触 I%;xMt Y1o  
according to                                     根据,依据,依照 eZT923tD  
account balance                                账户余额 K@`F*^A}V  
account for                                       对……进行会计处理,核算;解释 9aYCU/3  
accounting                                        会计,会计学 #~ UG9@a  
accounting advisory serve                        会计咨询服务 rs'~' Y  
accounting firm                                 会计师事务所 {dhG SM7  
accounting information                      会计信息,会计资料 ;E(%s=i  
accounting period                             会计期间 _=8x?fC:rl  
accounting policies                                   会计政策 |h@'~c  
accounting professional bodies                 会计职业组织,会计职业团体 X5'foFE'  
accounting records                                   会计记录 a";(C ,:0  
accounting responsibility                           会计责任 4)i/B99k  
accounting service                             会计服务 rl[&s\[  
accounting standards                                会计准则 5 J61PuH   
Accounting Standards for Business Enterprises       企业会计准则 U C3?XoT\  
accounting system                             会计系统 Whod_Uk  
accounting treatment                                会计处理 /c8F]fkZ=  
accuracy                                    准确性,精确性 :J5xO%WA(  
additional audit procedures                      追加审计程序 R"V mN2  
addressee                                         收件人,收信人 %Gv8 ]Yb  
Administration of State-owned Assets  (the~)     国有资产管理局 kuqf(  
administrative laws and regulations                 行政法规 PJsiT4<  
adverse impact                                 不利影响,负面影响 {w1sv=$+  
adverse opinion                                反对意见 CFkM}`v0  
advisory group                                  咨询组,顾问组 6m|j " m  
agency fee                                        代理费,代理费用 &%$r3ePwc  
aggregate                                          总计,合计为…… 1|Us"GQ (n  
alternation of document and record                 变造文件和记录 98x]x:mgI_  
alternative audit procedures                      替代审计程序,备选审计程序 N{ @B@]  
amend                                              修改,修订 '/J}T -,Z  
amortisation                                      摊销 ;*[nZV>  
analytical capacity                             分析能力 ;gu_ /[P  
analytical procedures                               分析性程序 Yu>VW\Fb  
annual financial statements                        年度会计报表,年度财务报表 ;3-5U&Axt  
appendix                                          附录,附表 2r^|  
applicable                                         适用的 E?m(&O j  
applicable laws and regulations                 适用的法规 C2<! .l  
application systems                                  应用系统 S9U,so?  
apply consistently                              一贯地执行,一贯地实施 TG~:Cmc  
appropriate                                       适当的,合适的; 4jfkCU  
征用,挪用 CD;C z*c  
appropriate authorization                          适当的授权 4#{i  
appropriateness of audit evidence                    审计证据的适当性 l}A8  
approval                                    批准,核准 M1^,g~e  
assertion                                    (会计报表上的)认定;确认 |<t"O  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Ph'*s{   
asset                                                 资产,财产 Es/\/vF7]D  
asset restructuring                             资产重组 l\vtz5L  
assignment of duties                                 职责的划分 _=Ed>2M)no  
assistant                                     助理,助理人员 ggR@& \  
associated company                                 联属公司,联营公司 s_}T -%\  
association                                        联合,结合;协会,社团 W2e~!:w  
assumption                                       假设,假定 :UGc6  
at a given date                                         在某一特定时日 '5\7>2fI  
attestation                                         鉴证,公证 v}q3_m]   
attestation service                             鉴证服务 XbsEO>_Z'A  
audit adjustment                                审计调整 /f@VRME  
audit areas                                        审计领域 "T|%F D&[  
audit conclusion                                审计结论 u=JI 1  
audit effectiveness                             审计效果 M^JRHpTn  
audit efficiency                                  审计效率 `j{q$Y=AG  
audit engagement letter                      审计业务约定书 k>I[U}h  
audit evidence                                          审计证据 F:"<4hiA"  
audit fee                                    审计费 eLXG _Qb"  
audit files                                          审计档案 @0S3`[/U  
audit findings                                     审计中发现的事项 0wU8PZ Nj  
audit implementation stage                        审计实施阶段 sDL@e33Yb  
audit mark                                        审计标识 }J"}5O2,b  
audit materiality                                 审计重要性 X YO09#>&  
audit method                                     审计方法 -]\cUQ0  
audit objective                                         审计目标,审计目的 f0]8/)  
audit of financial statements                      会计报表审计,财务报表审计 n8n(<  
audit opinion                                     审计意见 tkx 1iBW=  
audit period                                      被审计期间,被审计年度 z;yb;),  
audit plan                                          审计计划 @5+ JXD  
audit planning                                    编制审计计划,制定审计计划,审计计划 !VUxy  
audit planning stage                                  审计计划阶段 &rj3UF@hb  
audit procedure                                审计程序 zA4m !l*eM  
audit programme                               审计程序表,具体审计计划 6Y<'Lyg/  
audit report                                       审计报告 phr6@TI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1:%HE*r  
audit report with a qualified opinion                 有保留意见的审计报告 Ao~ZK[u  
audit report with an adverse opinion                否定意见的审计报告 ,y@`wq>O  
audit report with dual dates                      双重日期审计报告 !g{9]"Z1T  
audit reporting stage                                 审计报告阶段 |d\ rCq >  
audit responsibility                                   审计责任 b 37P[Q3  
audit results                                      审计结果 \' (_r  
audit risk                                          审计风险 7714}%Z  
audit sampling                                          审计抽样  W|XTa  
audit sampling techniques                         审计抽样方法,审计抽样技术 lX$6U| !  
audit strategies                                  审计策略 ICwhqH&  
audit summary                                         审计总结,审计小结 m2{3j[  
audit team                                         审计小组 [zmx  
audit test                                    审计测试 -S5M>W.Qb{  
audit trail                                          审计轨迹 eq +t%  
audit work                                        审计工作 4X,fb`  
audit working paper                                 审计工作底稿 ENW>bS8 e`  
audited financial statement                        审计会计报表,已审计财务报表 J`}5bnFP  
Auditing Guidelines (the~)                      审计规范指南 d1$3~Xl]  
auditing standards                             审计准则 72@lDY4cE  
audit-oriented working paper                          (审计)业务类工作底稿 PI@/jh  
authorisation                                     授权 CMn&1  
authorisation of transaction                       交易的授权 [!9 dA.tF  
availability                                         可获得性 2 ]W"sT[  
B }`M53>C,gQ  
balance                                      余额;差额;平衡 }? j>V  
balance sheet                                    资产负债表 R SEo'2  
bank                                                 银行 A;VjMfoB  
bank account                                    银行账户,银行户头 3~ITvH,`s  
bank statement                                 银行对账单 $@k[Xh  
barter transaction                              易货交易,以物换物交易 *c'nPa$+|S  
basis of audit                                    审计依据 YYfX@`\  
basis of preparation                                (会计报表的)编制基础 *opf~B_e  
book of account                               账目,账簿 -+fbK/  
borrowing                                         借款,贷款,借债 I`Goc!5t  
branch                                              分支,分支机构,分店 Qx{k_ye`  
brought forward                                (账户余额等的)承上年,承上期,承上页 vowU+Y  
budget                                              预算 _cra_(b  
building                                      建筑物;大楼 PAG.],"D  
business conditions                                  业务情况,经营情况 q0|u vt"  
business licence                               (企业等的)营业执照 m>dZ n  
business relation                                业务关系 {B^V_TX2  
tj :3R$a  
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只看该作者 1楼 发表于: 2012-04-24
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