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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 D`PA@t  
   f4^\iZ{`G  
审计词汇英汉对照 <KZ J  
   \m+;^_;5GW  
A 1pTQMf a  
];Y tw6A  
$3(E0\#O  
ability to continue as a going concern               持续经营能力 0fx.n  
acceptability                                     可接受性,可接受程度 HG)h,&nc-  
acceptable level of detection risk                     检查风险的可接受水平 @Cl1G  
acceptance of engagement                       接受委托 La si)e=$<  
accepting the engagement for the first time              首次接受委托 W 6CNMI]  
access to asset                                         对资产的接触 .7n`]S/  
according to                                     根据,依据,依照 { ?]&P  
account balance                                账户余额 }1YQ?:@  
account for                                       对……进行会计处理,核算;解释 @&2# kO~=  
accounting                                        会计,会计学 l8d } g  
accounting advisory serve                        会计咨询服务 2bTM0-  
accounting firm                                 会计师事务所 7/ FF}d  
accounting information                      会计信息,会计资料 N)X51;+  
accounting period                             会计期间 hFDo{yI  
accounting policies                                   会计政策 0lpUn74F  
accounting professional bodies                 会计职业组织,会计职业团体 :Q>{Y  
accounting records                                   会计记录 ptTp63+  
accounting responsibility                           会计责任 8&v%>wxR@  
accounting service                             会计服务 G\ /L.T  
accounting standards                                会计准则 g #[,4o;  
Accounting Standards for Business Enterprises       企业会计准则 j8ag}%  
accounting system                             会计系统 ''B}^yKEW  
accounting treatment                                会计处理 TL([hR _  
accuracy                                    准确性,精确性 E1>zKENN;  
additional audit procedures                      追加审计程序 =T|m#*{.L  
addressee                                         收件人,收信人 0zXF{5Up  
Administration of State-owned Assets  (the~)     国有资产管理局 s@|TQ9e |j  
administrative laws and regulations                 行政法规 EV N:3  
adverse impact                                 不利影响,负面影响 .Yxf0y?uv  
adverse opinion                                反对意见 ;V4f6[<]'z  
advisory group                                  咨询组,顾问组 4|KtsAVp{  
agency fee                                        代理费,代理费用 # |,c3$  
aggregate                                          总计,合计为…… G4)X~.Fy  
alternation of document and record                 变造文件和记录 e",0Er FT  
alternative audit procedures                      替代审计程序,备选审计程序 @%[ VegT  
amend                                              修改,修订 8[H)t Kf8  
amortisation                                      摊销 X=pPkgW  
analytical capacity                             分析能力 i}Cy q  
analytical procedures                               分析性程序 w(nQ:;oC  
annual financial statements                        年度会计报表,年度财务报表 o`\@Yq$.  
appendix                                          附录,附表 ~)iQbLI  
applicable                                         适用的 yUu+68Z6  
applicable laws and regulations                 适用的法规 jLreN#:9  
application systems                                  应用系统 6q~*\KRk  
apply consistently                              一贯地执行,一贯地实施 f=nVK4Du Z  
appropriate                                       适当的,合适的; r r(UE  
征用,挪用 G1/  
appropriate authorization                          适当的授权 2R`}}4<Z  
appropriateness of audit evidence                    审计证据的适当性 HH'5kE0;d  
approval                                    批准,核准 Z;J{&OJ3qM  
assertion                                    (会计报表上的)认定;确认 rfhvdwwD  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 d# q8-  
asset                                                 资产,财产 + zSdP2s  
asset restructuring                             资产重组 R?+:Js/  
assignment of duties                                 职责的划分 Dhp|%_>  
assistant                                     助理,助理人员 *\F,?yU  
associated company                                 联属公司,联营公司 3ypf_]<  
association                                        联合,结合;协会,社团 JiCy77H  
assumption                                       假设,假定 )n17}Qm`V  
at a given date                                         在某一特定时日 2f.4P]s`T  
attestation                                         鉴证,公证 VHTr;(]hk  
attestation service                             鉴证服务 \k*h& :$  
audit adjustment                                审计调整 qn~:B7f  
audit areas                                        审计领域  7VA et  
audit conclusion                                审计结论 '1Q [&  
audit effectiveness                             审计效果 #BX^"J{~  
audit efficiency                                  审计效率 N!^5<2z@eT  
audit engagement letter                      审计业务约定书 |iB svI:  
audit evidence                                          审计证据 'Mm=<Bh  
audit fee                                    审计费 ;n=A245W\  
audit files                                          审计档案 2~2j?\AEd.  
audit findings                                     审计中发现的事项 pt- 1>Ui  
audit implementation stage                        审计实施阶段 nN!R!tJPa  
audit mark                                        审计标识 j-wz7B  
audit materiality                                 审计重要性 {AMoE +U  
audit method                                     审计方法 x>~.cey  
audit objective                                         审计目标,审计目的 A0 1 D-)  
audit of financial statements                      会计报表审计,财务报表审计 XpibI3:<  
audit opinion                                     审计意见 J9yB'yE8  
audit period                                      被审计期间,被审计年度 {]dH+J7  
audit plan                                          审计计划 gPg2Ve0Qy  
audit planning                                    编制审计计划,制定审计计划,审计计划 IRl(H_.  
audit planning stage                                  审计计划阶段 $(eqZ<y  
audit procedure                                审计程序 9aZ^m$tAt  
audit programme                               审计程序表,具体审计计划 +K03yphZr  
audit report                                       审计报告 g\f oBK:GE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Yq0=4#_  
audit report with a qualified opinion                 有保留意见的审计报告 *'nZ|r v  
audit report with an adverse opinion                否定意见的审计报告 keL!;q|r-)  
audit report with dual dates                      双重日期审计报告 j\.\ePmk]  
audit reporting stage                                 审计报告阶段 lM-*{<B  
audit responsibility                                   审计责任 Y'v;!11#  
audit results                                      审计结果 5WG:m'$$  
audit risk                                          审计风险 p) ea1j>N  
audit sampling                                          审计抽样 Gmp`3  
audit sampling techniques                         审计抽样方法,审计抽样技术 D^e7%FX  
audit strategies                                  审计策略 j9/Ev]im|F  
audit summary                                         审计总结,审计小结 W05 >\Rl  
audit team                                         审计小组 <<.%Gk  
audit test                                    审计测试 ~7Jj\@68  
audit trail                                          审计轨迹 gTjhD (  
audit work                                        审计工作 *]RCfHo\=  
audit working paper                                 审计工作底稿 3&z.m/  
audited financial statement                        审计会计报表,已审计财务报表 ZP^7`q)6  
Auditing Guidelines (the~)                      审计规范指南 2OQDG7#Kc  
auditing standards                             审计准则 '`fz|.|cbB  
audit-oriented working paper                          (审计)业务类工作底稿 AV*eGzz`  
authorisation                                     授权 ^NPbD<~Lb  
authorisation of transaction                       交易的授权 S2*ER  
availability                                         可获得性 dw]wQ\4B  
B *QT|J6ng  
balance                                      余额;差额;平衡 Kk_h&by?  
balance sheet                                    资产负债表 Du."O]syD  
bank                                                 银行 8'6$t@oT9w  
bank account                                    银行账户,银行户头 q^k]e{PD  
bank statement                                 银行对账单 ;5wr5H3  
barter transaction                              易货交易,以物换物交易 A T'P=)F@  
basis of audit                                    审计依据 ,%%}d9  
basis of preparation                                (会计报表的)编制基础 U?d4 ^  
book of account                               账目,账簿 <UMT:`h1MZ  
borrowing                                         借款,贷款,借债 #J<IHNRt  
branch                                              分支,分支机构,分店 <m3or  
brought forward                                (账户余额等的)承上年,承上期,承上页 @"E{gM@B  
budget                                              预算 xMAb=87_  
building                                      建筑物;大楼 V9Gk``F<RZ  
business conditions                                  业务情况,经营情况 dn)pVti_  
business licence                               (企业等的)营业执照  ?Ok@1  
business relation                                业务关系 Z 2x%  
=YRN"  
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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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