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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 M76p=*  
   &BRk<iwV  
审计词汇英汉对照 <rBW6o7  
   Y;/@[AwF  
A fB8, )&  
PMfW;%I.  
zmo2uUEd  
ability to continue as a going concern               持续经营能力 =rA?,74  
acceptability                                     可接受性,可接受程度 1,-C*T}nR  
acceptable level of detection risk                     检查风险的可接受水平 )2&3D"V  
acceptance of engagement                       接受委托 )0VL$A  
accepting the engagement for the first time              首次接受委托 "+(|]q"W  
access to asset                                         对资产的接触 aKDY_ D  
according to                                     根据,依据,依照 'JOUx_@z  
account balance                                账户余额 eFG/!b<17  
account for                                       对……进行会计处理,核算;解释 2? qC8eC  
accounting                                        会计,会计学 '^UHY[mX8  
accounting advisory serve                        会计咨询服务 :W.H#@'(  
accounting firm                                 会计师事务所 -G(me"Cu  
accounting information                      会计信息,会计资料 qX ,q*hr-  
accounting period                             会计期间 lq-KM8j  
accounting policies                                   会计政策 }u_D{bz  
accounting professional bodies                 会计职业组织,会计职业团体 w:5?ofC  
accounting records                                   会计记录 \O5L# dc#  
accounting responsibility                           会计责任 ~CNB3r5R  
accounting service                             会计服务 L7$f01*  
accounting standards                                会计准则 -c_l nK  
Accounting Standards for Business Enterprises       企业会计准则 'H5 30Y\  
accounting system                             会计系统 ;z'&$#pA  
accounting treatment                                会计处理 rtj/&>  
accuracy                                    准确性,精确性 hY`<J]-'`  
additional audit procedures                      追加审计程序 TTXF r  
addressee                                         收件人,收信人 }J#HIE\RG  
Administration of State-owned Assets  (the~)     国有资产管理局 `?z('FV  
administrative laws and regulations                 行政法规 }9^:(ty2A  
adverse impact                                 不利影响,负面影响 1}d F,e  
adverse opinion                                反对意见 e$[O J<t  
advisory group                                  咨询组,顾问组 8 0tA5AP  
agency fee                                        代理费,代理费用 P T;{U<5  
aggregate                                          总计,合计为…… \n{# r`T  
alternation of document and record                 变造文件和记录 ,X|Oe@/  
alternative audit procedures                      替代审计程序,备选审计程序 QTHY{:Rmu  
amend                                              修改,修订 o%_-u +  
amortisation                                      摊销 p:~#(/GWf  
analytical capacity                             分析能力 W Z'<iI  
analytical procedures                               分析性程序 ]64Pk9z=  
annual financial statements                        年度会计报表,年度财务报表 L1SX2F8  
appendix                                          附录,附表 =t, oj6P~  
applicable                                         适用的 W`[VLi}fe  
applicable laws and regulations                 适用的法规 k=s^-Eiu  
application systems                                  应用系统 ctP+ECH  
apply consistently                              一贯地执行,一贯地实施 'gY?=,dF>  
appropriate                                       适当的,合适的; \@@G\\)er  
征用,挪用 o@)Fy51DD  
appropriate authorization                          适当的授权 SoziFI  
appropriateness of audit evidence                    审计证据的适当性 \l/(L5gY  
approval                                    批准,核准 HZ9>4G3  
assertion                                    (会计报表上的)认定;确认 TAYh#T=S  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Ic'D# m  
asset                                                 资产,财产 2XR!2_)O5  
asset restructuring                             资产重组 #(tdJ<HvC|  
assignment of duties                                 职责的划分 R>bg3j  
assistant                                     助理,助理人员 =F \Xt "  
associated company                                 联属公司,联营公司 F@<cp ?dR  
association                                        联合,结合;协会,社团 JG;}UuHYM  
assumption                                       假设,假定 I#OZ:g^  
at a given date                                         在某一特定时日 1K/HVj+'.  
attestation                                         鉴证,公证 f&vMv.  
attestation service                             鉴证服务 ^&;,n.X5Z  
audit adjustment                                审计调整 |>ztx}\  
audit areas                                        审计领域 Ce+:9}[  
audit conclusion                                审计结论 ]!TE   
audit effectiveness                             审计效果 =X'[r  
audit efficiency                                  审计效率 k+"];  
audit engagement letter                      审计业务约定书 2bCfY\k  
audit evidence                                          审计证据 S<T 'B0r8  
audit fee                                    审计费 w[GEm,ZC  
audit files                                          审计档案 aVR!~hvFs  
audit findings                                     审计中发现的事项 QvbH " 7  
audit implementation stage                        审计实施阶段 ]y#'U  
audit mark                                        审计标识 'd N1~Pa  
audit materiality                                 审计重要性 ndFVP;q  
audit method                                     审计方法 F > rr.  
audit objective                                         审计目标,审计目的 M[qhy.  
audit of financial statements                      会计报表审计,财务报表审计 @x1cV_s[  
audit opinion                                     审计意见 u0W6u} 4;  
audit period                                      被审计期间,被审计年度 Ar)EbGId  
audit plan                                          审计计划 ! >F70  
audit planning                                    编制审计计划,制定审计计划,审计计划 r 1HG$^  
audit planning stage                                  审计计划阶段 -3ePCAtXbe  
audit procedure                                审计程序 ;gL{*gR]S  
audit programme                               审计程序表,具体审计计划 `%\CO `  
audit report                                       审计报告 Xm# +Z`|N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6?x F!VIL  
audit report with a qualified opinion                 有保留意见的审计报告 reR@@O  
audit report with an adverse opinion                否定意见的审计报告 mx)!]B"  
audit report with dual dates                      双重日期审计报告 (c0L@ 8L  
audit reporting stage                                 审计报告阶段 E,d<F{=8,o  
audit responsibility                                   审计责任 Yz;7g8HI  
audit results                                      审计结果 P<>NV4  
audit risk                                          审计风险 <<-L,0  
audit sampling                                          审计抽样 Z,p@toj'  
audit sampling techniques                         审计抽样方法,审计抽样技术 bGwOhd<.  
audit strategies                                  审计策略 .$s']' =  
audit summary                                         审计总结,审计小结 6Gg`ExcT5  
audit team                                         审计小组 "$N$:B@U  
audit test                                    审计测试 Z'A 3\f   
audit trail                                          审计轨迹 y f*'=q  
audit work                                        审计工作 @(c^u;  
audit working paper                                 审计工作底稿  j=pg5T  
audited financial statement                        审计会计报表,已审计财务报表 ]-t>F  
Auditing Guidelines (the~)                      审计规范指南 NU_^*@k  
auditing standards                             审计准则 ^/2HH  
audit-oriented working paper                          (审计)业务类工作底稿 :2KPvp 7?  
authorisation                                     授权 kMW9UUw  
authorisation of transaction                       交易的授权 Y;R,ph.a  
availability                                         可获得性 >NPK;Vu  
B gaC4u,Zb  
balance                                      余额;差额;平衡 Pek[j)g}  
balance sheet                                    资产负债表 '__>M>[  
bank                                                 银行 ];CIo> b_(  
bank account                                    银行账户,银行户头 oAifM1*0  
bank statement                                 银行对账单 ? #a&eW  
barter transaction                              易货交易,以物换物交易 )^8[({r~  
basis of audit                                    审计依据 r<kgYU`  
basis of preparation                                (会计报表的)编制基础 `StuUa  
book of account                               账目,账簿  y =sae  
borrowing                                         借款,贷款,借债 '+Jy//5?  
branch                                              分支,分支机构,分店 5mV!mn:H:  
brought forward                                (账户余额等的)承上年,承上期,承上页 ^X6e\]yj  
budget                                              预算 ,~,q 0PA7J  
building                                      建筑物;大楼 ;07$G+['  
business conditions                                  业务情况,经营情况 i`52tH y_  
business licence                               (企业等的)营业执照 :Z/\U*6~  
business relation                                业务关系 PZru:.Mh  
J;<dO7j5  
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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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