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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 . +?lID  
   *0zH5c  
审计词汇英汉对照 ;a)\5Uy  
   ,p1]_D&  
A QYGxr+D  
K)@Buu&,p  
/RmCMT  
ability to continue as a going concern               持续经营能力 b(Xg6  
acceptability                                     可接受性,可接受程度 jYZWf `X~  
acceptable level of detection risk                     检查风险的可接受水平 !AHm+C_=Lg  
acceptance of engagement                       接受委托 Z.(x|Q9  
accepting the engagement for the first time              首次接受委托 /)|y+<E]}  
access to asset                                         对资产的接触 Zi)8KO[/0  
according to                                     根据,依据,依照 FI5C&d5d  
account balance                                账户余额 ~` hcgCi%  
account for                                       对……进行会计处理,核算;解释 JwczE9~o  
accounting                                        会计,会计学 _ 4]dPk#^  
accounting advisory serve                        会计咨询服务 o>tT!8rH  
accounting firm                                 会计师事务所 dfcG'+RU}  
accounting information                      会计信息,会计资料 0E[Se|!  
accounting period                             会计期间 qm8RRDG  
accounting policies                                   会计政策 ~.PYS!" +  
accounting professional bodies                 会计职业组织,会计职业团体 Q1[s{,  
accounting records                                   会计记录 1ouTZ'c?  
accounting responsibility                           会计责任 F# wa)XH  
accounting service                             会计服务 /GaR&  
accounting standards                                会计准则 U:e9Vq'N m  
Accounting Standards for Business Enterprises       企业会计准则 l$KcS&{w9  
accounting system                             会计系统 ,oe{@ z{*@  
accounting treatment                                会计处理 C%>7mz-v5  
accuracy                                    准确性,精确性 [9^e u>)A  
additional audit procedures                      追加审计程序 X>>rv lDN  
addressee                                         收件人,收信人 W'$~mK\  
Administration of State-owned Assets  (the~)     国有资产管理局 L]}|{< 3\  
administrative laws and regulations                 行政法规 ]H[\~J  
adverse impact                                 不利影响,负面影响 ?Gfe?  
adverse opinion                                反对意见 5i?U-  
advisory group                                  咨询组,顾问组 q4N$.hpb  
agency fee                                        代理费,代理费用 K_}a cU  
aggregate                                          总计,合计为…… Hkt'~ L*   
alternation of document and record                 变造文件和记录 bwFc>{Wo5  
alternative audit procedures                      替代审计程序,备选审计程序 /K<Nlxcm  
amend                                              修改,修订 Nj\WvKG  
amortisation                                      摊销 78-:hk  
analytical capacity                             分析能力 @~ L.m}GF  
analytical procedures                               分析性程序 Yw<:I&  
annual financial statements                        年度会计报表,年度财务报表 R[;Z<K\Nn?  
appendix                                          附录,附表 Y<XDR:]A,  
applicable                                         适用的 0oMMJ6"i   
applicable laws and regulations                 适用的法规 48`<{|r{  
application systems                                  应用系统 8hg(6 XUG  
apply consistently                              一贯地执行,一贯地实施 Vp$ckr  
appropriate                                       适当的,合适的; r%9Sx:F  
征用,挪用 B!v1 gh  
appropriate authorization                          适当的授权 =3p h:t  
appropriateness of audit evidence                    审计证据的适当性 kuaov3Ui  
approval                                    批准,核准 O 7sn>uO  
assertion                                    (会计报表上的)认定;确认 j@2 hI,+  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 [PT_y3'%  
asset                                                 资产,财产 fZO /HzX  
asset restructuring                             资产重组 x{}m)2[Y  
assignment of duties                                 职责的划分  ?`>yl4  
assistant                                     助理,助理人员 V2.K*CpZ7  
associated company                                 联属公司,联营公司 10&A3C(E  
association                                        联合,结合;协会,社团 Zn/ /u<D  
assumption                                       假设,假定 f@mM&e=f  
at a given date                                         在某一特定时日 y=Hl~ev`9  
attestation                                         鉴证,公证 >Z%^|S9  
attestation service                             鉴证服务 0&x)5^lG  
audit adjustment                                审计调整 /[L:ol6;!  
audit areas                                        审计领域 L"a#Uu8  
audit conclusion                                审计结论 |7-tUHMo[  
audit effectiveness                             审计效果 T Bco  
audit efficiency                                  审计效率 A UK7a  
audit engagement letter                      审计业务约定书 +}Pa/8ybJ  
audit evidence                                          审计证据 Nvi14,q/  
audit fee                                    审计费 BR=Yte /  
audit files                                          审计档案 ZU|nKt<GK  
audit findings                                     审计中发现的事项 &}uO ]0bR  
audit implementation stage                        审计实施阶段 }!LYV  
audit mark                                        审计标识 U# }.r<  
audit materiality                                 审计重要性 *)1,W+A5L  
audit method                                     审计方法 slx^" BF^  
audit objective                                         审计目标,审计目的 khfE<<$=  
audit of financial statements                      会计报表审计,财务报表审计 K*<n<;W  
audit opinion                                     审计意见 =bzTfki  
audit period                                      被审计期间,被审计年度 u@HP@>V  
audit plan                                          审计计划 ^cNP ?7g7  
audit planning                                    编制审计计划,制定审计计划,审计计划 dXj.e4,m  
audit planning stage                                  审计计划阶段 i@RjG   
audit procedure                                审计程序 %YXC-E3@O  
audit programme                               审计程序表,具体审计计划 K02./ut-  
audit report                                       审计报告 vC7sJIch2<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SYL$ ?kl  
audit report with a qualified opinion                 有保留意见的审计报告 ]V_ 9[=%  
audit report with an adverse opinion                否定意见的审计报告 #E1*1E  
audit report with dual dates                      双重日期审计报告 -|lnJg4  
audit reporting stage                                 审计报告阶段 9pgct6BO  
audit responsibility                                   审计责任 $ ]HIYYs  
audit results                                      审计结果 Oq("E(z+f  
audit risk                                          审计风险 J}x5Ko@  
audit sampling                                          审计抽样 -=RXhE_{  
audit sampling techniques                         审计抽样方法,审计抽样技术 DF~w20+  
audit strategies                                  审计策略 7~',q"4P/_  
audit summary                                         审计总结,审计小结 &~& i >  
audit team                                         审计小组 FueJe/~t  
audit test                                    审计测试 dw-r}Qioe  
audit trail                                          审计轨迹 ?|33Np)  
audit work                                        审计工作 pkoHi'}}$  
audit working paper                                 审计工作底稿 .^uu* S_  
audited financial statement                        审计会计报表,已审计财务报表 R3~&|>7/T  
Auditing Guidelines (the~)                      审计规范指南 TuU.yvkU  
auditing standards                             审计准则 _#_Ab8#  
audit-oriented working paper                          (审计)业务类工作底稿 LP~$7a  
authorisation                                     授权 Cur) |  
authorisation of transaction                       交易的授权 +[F8>9o&  
availability                                         可获得性 ,rd+ dN  
B DXUI/C f  
balance                                      余额;差额;平衡 8+gn Wy  
balance sheet                                    资产负债表 h^ s}8y  
bank                                                 银行 EW`3h9v~  
bank account                                    银行账户,银行户头 ;i]c my  
bank statement                                 银行对账单 |'.SOm9)*  
barter transaction                              易货交易,以物换物交易 -[F^~Gv|;  
basis of audit                                    审计依据 1a<,/N}}t  
basis of preparation                                (会计报表的)编制基础 im' 0^  
book of account                               账目,账簿 n)0{mDf%  
borrowing                                         借款,贷款,借债 roKiSE`  
branch                                              分支,分支机构,分店 j% nd  
brought forward                                (账户余额等的)承上年,承上期,承上页 f,1rmX1  
budget                                              预算 A!J5Wz>Q5  
building                                      建筑物;大楼 v<) }T5~r  
business conditions                                  业务情况,经营情况 d_`Ze.^   
business licence                               (企业等的)营业执照 IE6/ E   
business relation                                业务关系 \Q6Ip@?  
pv T!6+  
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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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