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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 l12{fpm  
   zFz10pH  
审计词汇英汉对照  asHxL!  
   as*4UT3  
A s{0aBeq  
#]P9b@@e  
2ZcKK8X;7  
ability to continue as a going concern               持续经营能力 S35~Cp  
acceptability                                     可接受性,可接受程度 7 aV%=_  
acceptable level of detection risk                     检查风险的可接受水平 En{`@JsM  
acceptance of engagement                       接受委托 TaE~s  
accepting the engagement for the first time              首次接受委托 ]\ !5}L  
access to asset                                         对资产的接触 c;?fMX  
according to                                     根据,依据,依照 */:uV B,b2  
account balance                                账户余额 J(DN !  
account for                                       对……进行会计处理,核算;解释 i4JqT\q  
accounting                                        会计,会计学 V!v:]E  
accounting advisory serve                        会计咨询服务 rf~Y6U?7  
accounting firm                                 会计师事务所 u .f= te  
accounting information                      会计信息,会计资料 VTy9_~q  
accounting period                             会计期间 El\%E"Tk%  
accounting policies                                   会计政策 5GA C`}}  
accounting professional bodies                 会计职业组织,会计职业团体 %yBB?cp+_  
accounting records                                   会计记录 I/Jb!R ~  
accounting responsibility                           会计责任 -Eu6U`"(  
accounting service                             会计服务 oND@:>QBF  
accounting standards                                会计准则 S*o[ZA   
Accounting Standards for Business Enterprises       企业会计准则 hj'(*ND7z  
accounting system                             会计系统 1 zw*/dp  
accounting treatment                                会计处理 Q></`QWpoB  
accuracy                                    准确性,精确性 / 0 O=(  
additional audit procedures                      追加审计程序 8>hwK)av  
addressee                                         收件人,收信人 @)o^uU T  
Administration of State-owned Assets  (the~)     国有资产管理局 '5&s=M_  
administrative laws and regulations                 行政法规 YIw1   
adverse impact                                 不利影响,负面影响 x }Ad_#q  
adverse opinion                                反对意见 {|I;YDA  
advisory group                                  咨询组,顾问组 y@0E[/O  
agency fee                                        代理费,代理费用 [sB 9gY(  
aggregate                                          总计,合计为…… =UUU$hq2  
alternation of document and record                 变造文件和记录 dXF^(y]l  
alternative audit procedures                      替代审计程序,备选审计程序 FEV Ep  
amend                                              修改,修订 aDO !  
amortisation                                      摊销 C74a(Bk}H  
analytical capacity                             分析能力 3EJt%}V$k  
analytical procedures                               分析性程序 Ym3\pRFiD  
annual financial statements                        年度会计报表,年度财务报表 lOtDqb&  
appendix                                          附录,附表 *G* k6.9W!  
applicable                                         适用的 SkmT`*v@  
applicable laws and regulations                 适用的法规 /p8d Z+X  
application systems                                  应用系统 %CK^Si%+  
apply consistently                              一贯地执行,一贯地实施 15o9 .   
appropriate                                       适当的,合适的; t+9][Adf  
征用,挪用 JvY}-}?c  
appropriate authorization                          适当的授权 dqN5]Sb2B  
appropriateness of audit evidence                    审计证据的适当性 %Dwk  
approval                                    批准,核准 Na:w]r:y  
assertion                                    (会计报表上的)认定;确认 H1} RWaJ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Y1]n^  
asset                                                 资产,财产 c%MW\qx  
asset restructuring                             资产重组 s&RVJX>Rt  
assignment of duties                                 职责的划分 ?Y@N`S  
assistant                                     助理,助理人员 |`.([2  
associated company                                 联属公司,联营公司 gLOEh6  
association                                        联合,结合;协会,社团 nDHTV !]<  
assumption                                       假设,假定 uD^cxD  
at a given date                                         在某一特定时日 !QvZ<5(  
attestation                                         鉴证,公证 Uu`9 "  
attestation service                             鉴证服务 ouuuc9x]  
audit adjustment                                审计调整 *s:(jDlv  
audit areas                                        审计领域 "1%5,  
audit conclusion                                审计结论 thI F&  
audit effectiveness                             审计效果 u:=7l  
audit efficiency                                  审计效率 [PDNwh0g5  
audit engagement letter                      审计业务约定书 lhqg$lb  
audit evidence                                          审计证据 C#Na &m  
audit fee                                    审计费 ME*LH r,  
audit files                                          审计档案 g"}%2~Urf  
audit findings                                     审计中发现的事项 T\D}kQM  
audit implementation stage                        审计实施阶段 x^y'P<ypw  
audit mark                                        审计标识 d~i+ I5  
audit materiality                                 审计重要性 JU)dr4S?  
audit method                                     审计方法 |a Vn&qK  
audit objective                                         审计目标,审计目的 (jAg_$6  
audit of financial statements                      会计报表审计,财务报表审计 ee^{hQi  
audit opinion                                     审计意见 $42{HFGq  
audit period                                      被审计期间,被审计年度 "$YJX1u3  
audit plan                                          审计计划 >&}%+r\  
audit planning                                    编制审计计划,制定审计计划,审计计划 TA4!$7b$  
audit planning stage                                  审计计划阶段 /w}u3|L$  
audit procedure                                审计程序 e]zBf;9 J  
audit programme                               审计程序表,具体审计计划 $7^o#2 B  
audit report                                       审计报告 .oe X"6K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;EP :o%r  
audit report with a qualified opinion                 有保留意见的审计报告 iMDM1}b  
audit report with an adverse opinion                否定意见的审计报告 'Wm x)0)  
audit report with dual dates                      双重日期审计报告 2QyV%wz  
audit reporting stage                                 审计报告阶段 ` 2V19 s]  
audit responsibility                                   审计责任 xD~5UER  
audit results                                      审计结果 \D*KGd]M0  
audit risk                                          审计风险 V<T9&8l+:  
audit sampling                                          审计抽样 ddJe=PUb  
audit sampling techniques                         审计抽样方法,审计抽样技术 <+?7H\b  
audit strategies                                  审计策略 ]1#e#M]#  
audit summary                                         审计总结,审计小结 D$I5z.a  
audit team                                         审计小组 n<z [J=I  
audit test                                    审计测试 9 a!$z!.  
audit trail                                          审计轨迹 H[U!%Z  
audit work                                        审计工作 /}b03  
audit working paper                                 审计工作底稿 Q7jb'y$ozO  
audited financial statement                        审计会计报表,已审计财务报表 z`f( $t[  
Auditing Guidelines (the~)                      审计规范指南 i#vYy Vr[  
auditing standards                             审计准则 4R1<nZ"e~  
audit-oriented working paper                          (审计)业务类工作底稿 ;;6uw\6 O  
authorisation                                     授权 -z)n?(pftm  
authorisation of transaction                       交易的授权 RC7]'4o  
availability                                         可获得性 #W4dkCd(pF  
B 2fn&#kw/  
balance                                      余额;差额;平衡 pZqq]mHK  
balance sheet                                    资产负债表  3KlbP  
bank                                                 银行 3q\,$*D.  
bank account                                    银行账户,银行户头 5K>3My#  
bank statement                                 银行对账单 W{6|tx)  
barter transaction                              易货交易,以物换物交易 Vt:~q{9*k  
basis of audit                                    审计依据 (MxQ+D\  
basis of preparation                                (会计报表的)编制基础 ,St #Vla  
book of account                               账目,账簿 R{<kW9!  
borrowing                                         借款,贷款,借债 7q?, ?  
branch                                              分支,分支机构,分店 >UiYL}'br6  
brought forward                                (账户余额等的)承上年,承上期,承上页 N4F.Y"R$(  
budget                                              预算 }ppN k:B  
building                                      建筑物;大楼 1\ o59Y  
business conditions                                  业务情况,经营情况 -#u=\8  
business licence                               (企业等的)营业执照 96( v  
business relation                                业务关系 .WA-&b_  
3no%E03p  
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只看该作者 1楼 发表于: 2012-04-24
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