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[专业英语]审计词汇英汉对照 [复制链接]

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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 nzC *mPX8  
   >$JE!.p%o  
审计词汇英汉对照 Hu"$ )V  
   w$:\!FImx  
A `eM ZhY o  
2iG+Ek-?"  
-G.N   
ability to continue as a going concern               持续经营能力 ~.: { Ik]  
acceptability                                     可接受性,可接受程度 cXPpxRXBD  
acceptable level of detection risk                     检查风险的可接受水平 L5bq\  
acceptance of engagement                       接受委托 V: D;?$Jl  
accepting the engagement for the first time              首次接受委托 R iLl\S#  
access to asset                                         对资产的接触 N1Vj;-  
according to                                     根据,依据,依照 M-nRhso  
account balance                                账户余额 EB}B75)x  
account for                                       对……进行会计处理,核算;解释 /oT~CB..  
accounting                                        会计,会计学 H?=W]<!W{y  
accounting advisory serve                        会计咨询服务 p AOKy  
accounting firm                                 会计师事务所 w a_{\v=  
accounting information                      会计信息,会计资料 !T,<p    
accounting period                             会计期间 ^ Kz ?SO  
accounting policies                                   会计政策 },8|9z#pyB  
accounting professional bodies                 会计职业组织,会计职业团体 b*n3Fej  
accounting records                                   会计记录 wH ,PA:  
accounting responsibility                           会计责任 <[k3x8H'  
accounting service                             会计服务 J@2jx4   
accounting standards                                会计准则 FOQ-KP\ =,  
Accounting Standards for Business Enterprises       企业会计准则 z}[ u~P,  
accounting system                             会计系统 K,g6y#1"  
accounting treatment                                会计处理 rWTaCU^qV  
accuracy                                    准确性,精确性 HPt3WBRzS;  
additional audit procedures                      追加审计程序 >%tP"x{  
addressee                                         收件人,收信人 JKZVd`fF  
Administration of State-owned Assets  (the~)     国有资产管理局 L<!h3n  
administrative laws and regulations                 行政法规 6CyByj&  
adverse impact                                 不利影响,负面影响 |HycBTN#E  
adverse opinion                                反对意见 5nx*D"  
advisory group                                  咨询组,顾问组 VeWh9:"bJ  
agency fee                                        代理费,代理费用 Fqeqn[,  
aggregate                                          总计,合计为…… B~I ]3f  
alternation of document and record                 变造文件和记录 T \/^4 N`  
alternative audit procedures                      替代审计程序,备选审计程序 v@{y}  
amend                                              修改,修订 GJB+] b-  
amortisation                                      摊销 6]1RxrAV  
analytical capacity                             分析能力 -dM~3'  
analytical procedures                               分析性程序 ec!e  
annual financial statements                        年度会计报表,年度财务报表 Z;uKnJh  
appendix                                          附录,附表 ~!({U nt+'  
applicable                                         适用的 ?ES{t4"  
applicable laws and regulations                 适用的法规 jwk+&S  
application systems                                  应用系统 >GIQT ?O6  
apply consistently                              一贯地执行,一贯地实施 2E-Kz?,:[  
appropriate                                       适当的,合适的; f! +d*9  
征用,挪用 wrkw,H  
appropriate authorization                          适当的授权 D+!T5)>(  
appropriateness of audit evidence                    审计证据的适当性 <#:iltO  
approval                                    批准,核准 U<=TAWZ@  
assertion                                    (会计报表上的)认定;确认 ;l;jTb^l  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 &b@_ah+f  
asset                                                 资产,财产 OAkqPG&w  
asset restructuring                             资产重组 oc"p5Y3,Os  
assignment of duties                                 职责的划分 .u A O.<  
assistant                                     助理,助理人员 #X)DFAtb  
associated company                                 联属公司,联营公司 D\G 8p;  
association                                        联合,结合;协会,社团 \;-Yz  
assumption                                       假设,假定 C/!P&`<6  
at a given date                                         在某一特定时日 570ja7C:  
attestation                                         鉴证,公证 oT}$N_gFT  
attestation service                             鉴证服务 <IZr..|O  
audit adjustment                                审计调整 OFo hyy(  
audit areas                                        审计领域 bmHj)^v 5]  
audit conclusion                                审计结论 j/Kul}Ml\*  
audit effectiveness                             审计效果 2po8n _  
audit efficiency                                  审计效率 S8v,' Cc  
audit engagement letter                      审计业务约定书 3SY1>}(Y  
audit evidence                                          审计证据 Z84w9y7O<  
audit fee                                    审计费 LiEEQ  
audit files                                          审计档案 htYfIy{5w  
audit findings                                     审计中发现的事项 m <n +1  
audit implementation stage                        审计实施阶段 *fY*Wy9  
audit mark                                        审计标识 !v3d:n\W8  
audit materiality                                 审计重要性 -n@,r%`UK  
audit method                                     审计方法 f:8!@,I  
audit objective                                         审计目标,审计目的 c:=HN-*vQ  
audit of financial statements                      会计报表审计,财务报表审计  \&d1bq  
audit opinion                                     审计意见 .P8m%$'N  
audit period                                      被审计期间,被审计年度 Mprn7=I{Tg  
audit plan                                          审计计划 H E*^!2f  
audit planning                                    编制审计计划,制定审计计划,审计计划 p+Yy"wH:h{  
audit planning stage                                  审计计划阶段 k7JC~D E#  
audit procedure                                审计程序 ^d>m`*px  
audit programme                               审计程序表,具体审计计划 *[>{ 9V  
audit report                                       审计报告 |xb;#ruR6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `_DA!  
audit report with a qualified opinion                 有保留意见的审计报告 K z^.v`  
audit report with an adverse opinion                否定意见的审计报告 ke6,&s%{j  
audit report with dual dates                      双重日期审计报告 * r4FOA%P  
audit reporting stage                                 审计报告阶段 Z2;~{$&M+  
audit responsibility                                   审计责任 Ozqh Jb  
audit results                                      审计结果 &OvA[<qT  
audit risk                                          审计风险 e<DcuF<ZS  
audit sampling                                          审计抽样 uGC%3!f!  
audit sampling techniques                         审计抽样方法,审计抽样技术 :EPe,v RT  
audit strategies                                  审计策略 G=e'H-  
audit summary                                         审计总结,审计小结 nF-l4=  
audit team                                         审计小组 Nt tu)wr  
audit test                                    审计测试 4{,!'NA  
audit trail                                          审计轨迹 1< b~="  
audit work                                        审计工作 <'T DOYb  
audit working paper                                 审计工作底稿 _+}o/449  
audited financial statement                        审计会计报表,已审计财务报表 6Po {tKU  
Auditing Guidelines (the~)                      审计规范指南 .Z`xNp  
auditing standards                             审计准则 2*W|s7cc  
audit-oriented working paper                          (审计)业务类工作底稿 ]'<}kJtN.  
authorisation                                     授权 t%y i3  
authorisation of transaction                       交易的授权 "MPS&OK  
availability                                         可获得性 W T @XHwt  
B $5#DU__F/  
balance                                      余额;差额;平衡 {Zs EYUP  
balance sheet                                    资产负债表 z3^gufOkQ  
bank                                                 银行 6XAofN/5f  
bank account                                    银行账户,银行户头 e[Z-&'  
bank statement                                 银行对账单 (Ms0pm-#t  
barter transaction                              易货交易,以物换物交易 *>GRU8_}  
basis of audit                                    审计依据 p=[I;U-#H  
basis of preparation                                (会计报表的)编制基础 k/U rz*O  
book of account                               账目,账簿 6!6R3Za$  
borrowing                                         借款,贷款,借债 5rtE/ {A  
branch                                              分支,分支机构,分店 \^cXmyQ<%  
brought forward                                (账户余额等的)承上年,承上期,承上页 iYW<qgz  
budget                                              预算 `OZiN;*|  
building                                      建筑物;大楼 3#uc+$[   
business conditions                                  业务情况,经营情况 }_}LaEYAo  
business licence                               (企业等的)营业执照 ~1Ffu x  
business relation                                业务关系 (nkiuCO  
4y)6!p  
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只看该作者 1楼 发表于: 2012-04-24
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