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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 mZmEE2h  
   79-5 0}A  
审计词汇英汉对照 Dl AwB1Ak  
   o^//|]H3Y  
A wzJdS}Yy!y  
SBf=d<j 1)  
{6wXDZxv  
ability to continue as a going concern               持续经营能力 6A}tA$*s7  
acceptability                                     可接受性,可接受程度 Z,81L3#6  
acceptable level of detection risk                     检查风险的可接受水平 V0&7MY*  
acceptance of engagement                       接受委托 ,8d&uR}x  
accepting the engagement for the first time              首次接受委托 o_[~{@RoR  
access to asset                                         对资产的接触 v\qyDZVV  
according to                                     根据,依据,依照 YnW9uy5  
account balance                                账户余额 3Co1bY:  
account for                                       对……进行会计处理,核算;解释 7 ,V_5M;t  
accounting                                        会计,会计学 a" T+CA  
accounting advisory serve                        会计咨询服务 e"XolM0IM  
accounting firm                                 会计师事务所 1$6 u  
accounting information                      会计信息,会计资料 Q~k |lTf  
accounting period                             会计期间 : yq2 XE%r  
accounting policies                                   会计政策 Wg,@S*x(  
accounting professional bodies                 会计职业组织,会计职业团体 F:[[@~z  
accounting records                                   会计记录 0uPcEpIA  
accounting responsibility                           会计责任 sG[qlzR=8  
accounting service                             会计服务 lN{>.q@V`r  
accounting standards                                会计准则 %g3QE:(2@q  
Accounting Standards for Business Enterprises       企业会计准则 Q)qJ6-R|HD  
accounting system                             会计系统 U5@B7v1  
accounting treatment                                会计处理 pF8:?p['z  
accuracy                                    准确性,精确性 E}a.qM'  
additional audit procedures                      追加审计程序 yf`_?gJ6d  
addressee                                         收件人,收信人 Gm=&[?}  
Administration of State-owned Assets  (the~)     国有资产管理局 F$kiSjh9aJ  
administrative laws and regulations                 行政法规 QZa^Cng~  
adverse impact                                 不利影响,负面影响 d(R8^v/L  
adverse opinion                                反对意见 h4MBw=Tz~  
advisory group                                  咨询组,顾问组 x2aG5@<3  
agency fee                                        代理费,代理费用 <w8H[y"c  
aggregate                                          总计,合计为…… 6c/0OM#  
alternation of document and record                 变造文件和记录 QtW e,+WWV  
alternative audit procedures                      替代审计程序,备选审计程序 _5O~ ]}  
amend                                              修改,修订 hN gT/y8  
amortisation                                      摊销 ]n<B a7Y  
analytical capacity                             分析能力 /6yVbo"  
analytical procedures                               分析性程序 1&7?f  
annual financial statements                        年度会计报表,年度财务报表 Z?3B1o9  
appendix                                          附录,附表 IB 4L(n1  
applicable                                         适用的 T g3MPa#g  
applicable laws and regulations                 适用的法规 _%B,^0;C  
application systems                                  应用系统 K V?+9qa,  
apply consistently                              一贯地执行,一贯地实施 W$J.B!O  
appropriate                                       适当的,合适的; 0Q,Tc j  
征用,挪用 ,1JQjsR   
appropriate authorization                          适当的授权 >uQjygjj  
appropriateness of audit evidence                    审计证据的适当性 i.?rom  
approval                                    批准,核准 |E||e10wR  
assertion                                    (会计报表上的)认定;确认 <mTo54g  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Z("N *`VP;  
asset                                                 资产,财产 k]R Q 7e  
asset restructuring                             资产重组 xXml Ho<D  
assignment of duties                                 职责的划分 o8%o68py  
assistant                                     助理,助理人员 v4uQ0~k~X  
associated company                                 联属公司,联营公司 D+jvF  
association                                        联合,结合;协会,社团 \VW":+  
assumption                                       假设,假定 x;~ @T9.  
at a given date                                         在某一特定时日 o54=^@>O<j  
attestation                                         鉴证,公证 j> dZ26 >N  
attestation service                             鉴证服务 g}a+%Obb  
audit adjustment                                审计调整 Dvl\o;  
audit areas                                        审计领域 sE|8a  
audit conclusion                                审计结论 Z.unCf3Q  
audit effectiveness                             审计效果 9(vp`Z8B4  
audit efficiency                                  审计效率 (dO0`wfM  
audit engagement letter                      审计业务约定书 REi"Aj=  
audit evidence                                          审计证据 a[ sdYZ  
audit fee                                    审计费 -y?ve od#  
audit files                                          审计档案 aM,g@'.=  
audit findings                                     审计中发现的事项 M\IdQY-c  
audit implementation stage                        审计实施阶段 ,+gtr.  
audit mark                                        审计标识 *UN*&DmF  
audit materiality                                 审计重要性 nKtRJ,>  
audit method                                     审计方法 wq1s#ag<  
audit objective                                         审计目标,审计目的 ^( 7 l!  
audit of financial statements                      会计报表审计,财务报表审计 HTMo.hr  
audit opinion                                     审计意见 O<Ay`p5  
audit period                                      被审计期间,被审计年度 4mX]JH`UTe  
audit plan                                          审计计划 'X/:TOk{W  
audit planning                                    编制审计计划,制定审计计划,审计计划 }v_|N"@  
audit planning stage                                  审计计划阶段 {`J!DFfur  
audit procedure                                审计程序  z{V#_(  
audit programme                               审计程序表,具体审计计划 O(.eHZ=  
audit report                                       审计报告 $ >].;y?$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Yc3\  
audit report with a qualified opinion                 有保留意见的审计报告 rfSEL 57'  
audit report with an adverse opinion                否定意见的审计报告 ,,#6SR(n  
audit report with dual dates                      双重日期审计报告 %.\+j,G7  
audit reporting stage                                 审计报告阶段 =>A}eR1Y   
audit responsibility                                   审计责任 Ip8:~Fl]  
audit results                                      审计结果 M.)z;[3O  
audit risk                                          审计风险 O]F(vHK\   
audit sampling                                          审计抽样 ATmyoN2@>  
audit sampling techniques                         审计抽样方法,审计抽样技术 j-FMWEp  
audit strategies                                  审计策略 $,I@c"m{  
audit summary                                         审计总结,审计小结 G'nSnw  
audit team                                         审计小组 /!/Pk'p=/  
audit test                                    审计测试 k{ZQM  
audit trail                                          审计轨迹 P(C5@x(Z  
audit work                                        审计工作 Jiru ~Vo+  
audit working paper                                 审计工作底稿 @KZW*-"  
audited financial statement                        审计会计报表,已审计财务报表 0 EA3> $;  
Auditing Guidelines (the~)                      审计规范指南 ?"?AH/ED  
auditing standards                             审计准则 8/u kzY1!  
audit-oriented working paper                          (审计)业务类工作底稿 ;\ j'~AyCn  
authorisation                                     授权 8hyX He  
authorisation of transaction                       交易的授权 )RWukr+  
availability                                         可获得性 zd F;!  
B Uz]=`F8  
balance                                      余额;差额;平衡 vJx( lU`Y  
balance sheet                                    资产负债表 uo|:n"v  
bank                                                 银行 [?2?7>D8  
bank account                                    银行账户,银行户头 hW;n^\lF#e  
bank statement                                 银行对账单 f& ] !;)  
barter transaction                              易货交易,以物换物交易  5pHv5e  
basis of audit                                    审计依据 7v.O Lp  
basis of preparation                                (会计报表的)编制基础 Y2g%{keo  
book of account                               账目,账簿 ;MlPP)*k  
borrowing                                         借款,贷款,借债 wW<u)|>ye  
branch                                              分支,分支机构,分店 ^ b= ;  
brought forward                                (账户余额等的)承上年,承上期,承上页 .&>3nu  
budget                                              预算 k%s,(2)30  
building                                      建筑物;大楼 %Z*)<[cIE0  
business conditions                                  业务情况,经营情况 2G3Hi;q18  
business licence                               (企业等的)营业执照 i?mUQ'H  
business relation                                业务关系 n2[h`zm1{B  
sULsUt#  
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只看该作者 1楼 发表于: 2012-04-24
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