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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 w-B^ [<  
   !X >=l  
审计词汇英汉对照 5}ie]/[|  
   #4LFG\s  
A CLD-mx|?  
EC&@I+'8Q  
V5}nOGV9  
ability to continue as a going concern               持续经营能力 RNVbcd  
acceptability                                     可接受性,可接受程度 [t\B6XxT  
acceptable level of detection risk                     检查风险的可接受水平 /h2b;"  
acceptance of engagement                       接受委托 >r/rc`Q  
accepting the engagement for the first time              首次接受委托 89}Y5#W  
access to asset                                         对资产的接触 zZ-wG  
according to                                     根据,依据,依照 +KGZ HO!  
account balance                                账户余额 4o:hyh   
account for                                       对……进行会计处理,核算;解释 u#7+U\  
accounting                                        会计,会计学 _&3<6$}i"  
accounting advisory serve                        会计咨询服务 +eX)48  
accounting firm                                 会计师事务所 w JwX [\  
accounting information                      会计信息,会计资料 _:n b&B  
accounting period                             会计期间 TOF '2&H  
accounting policies                                   会计政策 ~%u|[$  
accounting professional bodies                 会计职业组织,会计职业团体 73A)lU.  
accounting records                                   会计记录 jdeV|H} u  
accounting responsibility                           会计责任 :m=m}3/:  
accounting service                             会计服务 _;A $C(  
accounting standards                                会计准则 .Jb$l$5'w  
Accounting Standards for Business Enterprises       企业会计准则 %wV>0gQTf  
accounting system                             会计系统 Rr(* aC2P  
accounting treatment                                会计处理 3 vP(S IF  
accuracy                                    准确性,精确性 uNbH\qd=  
additional audit procedures                      追加审计程序 x Ha=3n  
addressee                                         收件人,收信人 u D 5%E7  
Administration of State-owned Assets  (the~)     国有资产管理局 pb60R|k  
administrative laws and regulations                 行政法规 y]..= z_ql  
adverse impact                                 不利影响,负面影响 :A46~UA!$  
adverse opinion                                反对意见 `+lHeLz':  
advisory group                                  咨询组,顾问组 g3@Rl2yQJ  
agency fee                                        代理费,代理费用 d<w~jP\  
aggregate                                          总计,合计为…… "yz iXT@V  
alternation of document and record                 变造文件和记录 M/PFPJ >`  
alternative audit procedures                      替代审计程序,备选审计程序 ln*icaDqf  
amend                                              修改,修订 I0AJY )R  
amortisation                                      摊销 wCs3:@UH  
analytical capacity                             分析能力 PeX1wK%f  
analytical procedures                               分析性程序 Oh.ZPG=  
annual financial statements                        年度会计报表,年度财务报表 >4m'tZ8  
appendix                                          附录,附表 vqsli rC  
applicable                                         适用的 gsar[gZ  
applicable laws and regulations                 适用的法规 %ugHhS!  
application systems                                  应用系统 .o%^'m"=D[  
apply consistently                              一贯地执行,一贯地实施 gV1[ 3dW  
appropriate                                       适当的,合适的; :H6FPV78  
征用,挪用 <q)4la  
appropriate authorization                          适当的授权 Dq\ Jz~  
appropriateness of audit evidence                    审计证据的适当性 O40+M)e]  
approval                                    批准,核准 C;AA/4Ib  
assertion                                    (会计报表上的)认定;确认 %x; x_  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 \2[<XG(^  
asset                                                 资产,财产 ymY1o$qWB}  
asset restructuring                             资产重组 D8{D [fJ;  
assignment of duties                                 职责的划分 }g +;y  
assistant                                     助理,助理人员 |as!Ui/J/  
associated company                                 联属公司,联营公司 6[ qA`x#  
association                                        联合,结合;协会,社团 6q<YJ.,  
assumption                                       假设,假定 }*]B-\>  
at a given date                                         在某一特定时日 -kz4FS  
attestation                                         鉴证,公证 Rx07trfN  
attestation service                             鉴证服务 JuRH>`  
audit adjustment                                审计调整 JE 5  
audit areas                                        审计领域 + Y.1)i}  
audit conclusion                                审计结论 C F!Sa6  
audit effectiveness                             审计效果 lA!"z~03*  
audit efficiency                                  审计效率 4PLk  
audit engagement letter                      审计业务约定书 72W,FU~OD  
audit evidence                                          审计证据 A*h{Lsx;  
audit fee                                    审计费 aIy*pmpD=  
audit files                                          审计档案 m8Vdb"0  
audit findings                                     审计中发现的事项 _i_Q?w`  
audit implementation stage                        审计实施阶段 -Ue$T{;RoH  
audit mark                                        审计标识 x}/,yaWZ  
audit materiality                                 审计重要性 g]@ (E  
audit method                                     审计方法 #qU-j/Qf  
audit objective                                         审计目标,审计目的 a/Q$cOs  
audit of financial statements                      会计报表审计,财务报表审计 V~DMtB7  
audit opinion                                     审计意见 'z@0  
audit period                                      被审计期间,被审计年度 d9*hBm  
audit plan                                          审计计划 ^{$FI`P  
audit planning                                    编制审计计划,制定审计计划,审计计划 TQX)?^Ft  
audit planning stage                                  审计计划阶段 $yDWu"R8  
audit procedure                                审计程序 Kemw^48ts  
audit programme                               审计程序表,具体审计计划 NvE}eA#  
audit report                                       审计报告 5V[oE\ B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B0$:b !  
audit report with a qualified opinion                 有保留意见的审计报告 +=Jir1SLV  
audit report with an adverse opinion                否定意见的审计报告 UrlM%Jnq1  
audit report with dual dates                      双重日期审计报告 5 S Xn?  
audit reporting stage                                 审计报告阶段 VpfUm?Nq  
audit responsibility                                   审计责任 WtQ8X|\`  
audit results                                      审计结果 _8fr6tO+  
audit risk                                          审计风险 J2q,7wI#  
audit sampling                                          审计抽样  UsGa  
audit sampling techniques                         审计抽样方法,审计抽样技术 ?SQE5Z  
audit strategies                                  审计策略 *,C(\!b !?  
audit summary                                         审计总结,审计小结 Sgim3):Z  
audit team                                         审计小组 w&$d* E  
audit test                                    审计测试 pA.J@,>`}  
audit trail                                          审计轨迹 wHZW `  
audit work                                        审计工作 dG QG!l+>  
audit working paper                                 审计工作底稿 Wc3kO'J  
audited financial statement                        审计会计报表,已审计财务报表 I&?Qq k  
Auditing Guidelines (the~)                      审计规范指南 V6$xcAE"</  
auditing standards                             审计准则 "q}FPJ^l_N  
audit-oriented working paper                          (审计)业务类工作底稿 ]$afC!Z  
authorisation                                     授权 WH ?}~u9  
authorisation of transaction                       交易的授权 Vt^3iX{!  
availability                                         可获得性 VUTacA Y>L  
B 5Dp #u  
balance                                      余额;差额;平衡 sb:d>6  
balance sheet                                    资产负债表 waX>0e  
bank                                                 银行 &uP~rEJl+  
bank account                                    银行账户,银行户头 I{JU-J k|  
bank statement                                 银行对账单 gM>t0)mGK  
barter transaction                              易货交易,以物换物交易 ?oZR.D|SZ  
basis of audit                                    审计依据 QY/hI `  
basis of preparation                                (会计报表的)编制基础 tMj;s^P1  
book of account                               账目,账簿 g71[6<D  
borrowing                                         借款,贷款,借债 IJTtqo  
branch                                              分支,分支机构,分店 A,su;Q h  
brought forward                                (账户余额等的)承上年,承上期,承上页 IcP)FB 4  
budget                                              预算 G 6VF>2  
building                                      建筑物;大楼 yJuQ8+vgR}  
business conditions                                  业务情况,经营情况 $VAx:Y|  
business licence                               (企业等的)营业执照 r|4t aV&  
business relation                                业务关系 4tg<iH{  
PFUO8>!pA\  
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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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