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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 1oej<67PdJ  
   dazNw n  
审计词汇英汉对照 8Y.q P"s  
   Ik$$Tn&;  
A <7VLUk}  
?@9v+Am!  
AN Fes*8j  
ability to continue as a going concern               持续经营能力 pOXI*0_g.  
acceptability                                     可接受性,可接受程度 ]JjS$VMauX  
acceptable level of detection risk                     检查风险的可接受水平 (|K+1R  
acceptance of engagement                       接受委托 Qdq;C,}Ai.  
accepting the engagement for the first time              首次接受委托 dGYR  'x  
access to asset                                         对资产的接触 1H-Y3G>jN  
according to                                     根据,依据,依照  x<gmDy*  
account balance                                账户余额 %-blx)Pc  
account for                                       对……进行会计处理,核算;解释 |${4sUR  
accounting                                        会计,会计学 P}}G9^  
accounting advisory serve                        会计咨询服务 7P+1W \  
accounting firm                                 会计师事务所 {6v.(Zlh$  
accounting information                      会计信息,会计资料 J:N(U0U  
accounting period                             会计期间 =G:Krc8w@  
accounting policies                                   会计政策 qU !dg  
accounting professional bodies                 会计职业组织,会计职业团体 ZLT?G  
accounting records                                   会计记录 {P8d^=#q  
accounting responsibility                           会计责任 y>y2,x+[  
accounting service                             会计服务 Xe %J{  
accounting standards                                会计准则 bgi_QB#k\  
Accounting Standards for Business Enterprises       企业会计准则 ?Fl}@EA#M  
accounting system                             会计系统 k~8-E u1  
accounting treatment                                会计处理 |@X^_L.!  
accuracy                                    准确性,精确性 TRGpE9i  
additional audit procedures                      追加审计程序 v`Jt+?I  
addressee                                         收件人,收信人 x vs=T  
Administration of State-owned Assets  (the~)     国有资产管理局 $Y|OGZH8E  
administrative laws and regulations                 行政法规 tTy!o=  
adverse impact                                 不利影响,负面影响 Y1-dpML  
adverse opinion                                反对意见 R'k `0  
advisory group                                  咨询组,顾问组 L;RE5YrH%6  
agency fee                                        代理费,代理费用 ~#sD2b` 0  
aggregate                                          总计,合计为…… YRlfU5  
alternation of document and record                 变造文件和记录 -i`jS_-Cv-  
alternative audit procedures                      替代审计程序,备选审计程序 _ p\L,No  
amend                                              修改,修订 1%+-}yo<  
amortisation                                      摊销 7#R)+  
analytical capacity                             分析能力 [A7TSN  
analytical procedures                               分析性程序 8gP1]xD  
annual financial statements                        年度会计报表,年度财务报表 mKZzSd)p  
appendix                                          附录,附表 (SyD)G\rj  
applicable                                         适用的 ty,oj33  
applicable laws and regulations                 适用的法规 +-j-)WU?,  
application systems                                  应用系统 a<<4gXx  
apply consistently                              一贯地执行,一贯地实施 NfvPE]S  
appropriate                                       适当的,合适的; )%K<pIk  
征用,挪用 SY +0~5E  
appropriate authorization                          适当的授权 #%"G[B  
appropriateness of audit evidence                    审计证据的适当性 j ;3I`:  
approval                                    批准,核准 4aS}b3=n  
assertion                                    (会计报表上的)认定;确认 G!Zb27u+  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 y!=,u  
asset                                                 资产,财产 )dkU4]  
asset restructuring                             资产重组 M@cFcykK  
assignment of duties                                 职责的划分 . ^wpfS  
assistant                                     助理,助理人员 `9^tuR,  
associated company                                 联属公司,联营公司 [7vV#s3kJ  
association                                        联合,结合;协会,社团 r^~+ <"  
assumption                                       假设,假定 JY"jj}H]|  
at a given date                                         在某一特定时日 o]<Z3)  
attestation                                         鉴证,公证 sUG!dwqqd  
attestation service                             鉴证服务 3ay},3MCV%  
audit adjustment                                审计调整 3+6Ed;P  
audit areas                                        审计领域 pp@ Owpb  
audit conclusion                                审计结论 ;:6\w!fc  
audit effectiveness                             审计效果 hp~q!Q1=  
audit efficiency                                  审计效率 R(wUu#n$  
audit engagement letter                      审计业务约定书 oPKLr31zt  
audit evidence                                          审计证据 u_k[< &$  
audit fee                                    审计费 z5jw\jBD  
audit files                                          审计档案 UGO#o`.G}  
audit findings                                     审计中发现的事项 (.4lsKN<  
audit implementation stage                        审计实施阶段 h$02#(RHJ  
audit mark                                        审计标识 ~&<#H+O  
audit materiality                                 审计重要性 *BsK6iV b  
audit method                                     审计方法 QF>T)1&J[7  
audit objective                                         审计目标,审计目的 :*Wq%Y=  
audit of financial statements                      会计报表审计,财务报表审计 DG;7+2U  
audit opinion                                     审计意见 sy"}25s  
audit period                                      被审计期间,被审计年度 gA2Wo+\^bq  
audit plan                                          审计计划 ["3dr@T9Z  
audit planning                                    编制审计计划,制定审计计划,审计计划 w)EY j+L  
audit planning stage                                  审计计划阶段 jri"#H  
audit procedure                                审计程序 UY(T>4H+h  
audit programme                               审计程序表,具体审计计划 D>7a0p784  
audit report                                       审计报告 b}K,wAx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *5feB#  
audit report with a qualified opinion                 有保留意见的审计报告 /7 UvV60  
audit report with an adverse opinion                否定意见的审计报告 ME)Tx3d  
audit report with dual dates                      双重日期审计报告 1wR[nBg*|  
audit reporting stage                                 审计报告阶段 !l%:   
audit responsibility                                   审计责任 {M**a  
audit results                                      审计结果 &r1(1<  
audit risk                                          审计风险 ,31 ? Aa  
audit sampling                                          审计抽样 ?h}NL5a  
audit sampling techniques                         审计抽样方法,审计抽样技术 RDdnOzx  
audit strategies                                  审计策略 ,';|CGI cP  
audit summary                                         审计总结,审计小结 :c/54Ss~  
audit team                                         审计小组 (tg.]q_=u  
audit test                                    审计测试 ;%e)t[5  
audit trail                                          审计轨迹 {'IO  
audit work                                        审计工作 es)^^kGj6f  
audit working paper                                 审计工作底稿 Pe _O(  
audited financial statement                        审计会计报表,已审计财务报表 ,:t,$A  
Auditing Guidelines (the~)                      审计规范指南 :H]d1  
auditing standards                             审计准则 kvwnqaX  
audit-oriented working paper                          (审计)业务类工作底稿 -EiTP:A  
authorisation                                     授权 .iy4 (P4  
authorisation of transaction                       交易的授权 ,6>3aD1w~q  
availability                                         可获得性 `p()ko  
B u9"=t  
balance                                      余额;差额;平衡 ZO<,V  
balance sheet                                    资产负债表 OFtaOjsyUa  
bank                                                 银行 Z}S[fN8  
bank account                                    银行账户,银行户头 Skt-5S#  
bank statement                                 银行对账单 &s".hP6  
barter transaction                              易货交易,以物换物交易 %/A>'p,~  
basis of audit                                    审计依据 c>LP}PGk  
basis of preparation                                (会计报表的)编制基础 =dGp&9K,fw  
book of account                               账目,账簿 K%J ?'-  
borrowing                                         借款,贷款,借债 Q a (Sb  
branch                                              分支,分支机构,分店 roQI;gq^  
brought forward                                (账户余额等的)承上年,承上期,承上页 (h0@;@@7hW  
budget                                              预算 R/~!km  
building                                      建筑物;大楼 d0>U-.  
business conditions                                  业务情况,经营情况 ~[Tcl  
business licence                               (企业等的)营业执照 =ANr|d  
business relation                                业务关系 " aG6u^%  
nCq'=L,m  
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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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