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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 eM$sv9?  
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审计词汇英汉对照 `-(|>5wWS  
   HkO7R `  
A "t (p&;d  
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l8I /0`_  
ability to continue as a going concern               持续经营能力 H,DM1Z9rz  
acceptability                                     可接受性,可接受程度 {[+mpKq  
acceptable level of detection risk                     检查风险的可接受水平 $oj:e?8N  
acceptance of engagement                       接受委托 *:Vq:IU[D  
accepting the engagement for the first time              首次接受委托 cki81bOT  
access to asset                                         对资产的接触 @)|C/oA  
according to                                     根据,依据,依照 ,cB\  
account balance                                账户余额 Nd$W0YN:  
account for                                       对……进行会计处理,核算;解释 j6Yy6X]  
accounting                                        会计,会计学 @6wFst\t  
accounting advisory serve                        会计咨询服务 0w)^)  
accounting firm                                 会计师事务所 \#Pf j &*  
accounting information                      会计信息,会计资料 F P* lQRA  
accounting period                             会计期间 r[4tPk  
accounting policies                                   会计政策 l038%U~U!  
accounting professional bodies                 会计职业组织,会计职业团体 w8MG(Lq1"  
accounting records                                   会计记录 t5y;CxL  
accounting responsibility                           会计责任 RloK,bg  
accounting service                             会计服务 GT0Of~?f  
accounting standards                                会计准则 XZ^^%*ew  
Accounting Standards for Business Enterprises       企业会计准则 *=(lyx_O  
accounting system                             会计系统 nm6h%}xND<  
accounting treatment                                会计处理 d-k%{eBV  
accuracy                                    准确性,精确性 +y&Tf#.V/A  
additional audit procedures                      追加审计程序 kQEy#JQmB  
addressee                                         收件人,收信人 GBRa.;Kk  
Administration of State-owned Assets  (the~)     国有资产管理局 1JztFix  
administrative laws and regulations                 行政法规 7UdM  
adverse impact                                 不利影响,负面影响 m9.{[K"  
adverse opinion                                反对意见 :_g$.h%%  
advisory group                                  咨询组,顾问组 L&u$t}~)  
agency fee                                        代理费,代理费用 0:9.;x9_  
aggregate                                          总计,合计为…… cc~O&?)i  
alternation of document and record                 变造文件和记录 n)^i/ nXb'  
alternative audit procedures                      替代审计程序,备选审计程序 X*{2[+<o  
amend                                              修改,修订 L)@?e?9  
amortisation                                      摊销 Zc W:6po>  
analytical capacity                             分析能力 9f&C  
analytical procedures                               分析性程序 ~N<4L>y<  
annual financial statements                        年度会计报表,年度财务报表 a1_GIM0  
appendix                                          附录,附表 ;#vKi0V7  
applicable                                         适用的 `HZ;NRr  
applicable laws and regulations                 适用的法规 uVJDne,R  
application systems                                  应用系统 LR".pH13  
apply consistently                              一贯地执行,一贯地实施 5N/%v&1  
appropriate                                       适当的,合适的; d e p=&  
征用,挪用 C|}iCB  
appropriate authorization                          适当的授权 xI($Uu}S  
appropriateness of audit evidence                    审计证据的适当性 VJickXA  
approval                                    批准,核准 _j< K=){  
assertion                                    (会计报表上的)认定;确认 P<M?Qd 1.  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 gm igsXQ  
asset                                                 资产,财产 *>n;SuT_  
asset restructuring                             资产重组 tt0f-:#  
assignment of duties                                 职责的划分 Y@N,qHtz  
assistant                                     助理,助理人员 , udTvI  
associated company                                 联属公司,联营公司 ABD)}n=%c  
association                                        联合,结合;协会,社团 _qw?@478  
assumption                                       假设,假定 ]G5 w6&d  
at a given date                                         在某一特定时日 I %sFqh>  
attestation                                         鉴证,公证 l5Gq|!2yxD  
attestation service                             鉴证服务 mID"^NOi#  
audit adjustment                                审计调整 C71qPb|$R  
audit areas                                        审计领域 BG6B :  
audit conclusion                                审计结论 a@@)6FM  
audit effectiveness                             审计效果 E\as@pqo\p  
audit efficiency                                  审计效率 ]n_ k`  
audit engagement letter                      审计业务约定书 DU5c=rxW  
audit evidence                                          审计证据 ST:A<Da"  
audit fee                                    审计费 1.D,W1s  
audit files                                          审计档案 Tn*9lj4  
audit findings                                     审计中发现的事项 oSy yd  
audit implementation stage                        审计实施阶段 `6lr4Kk @R  
audit mark                                        审计标识 r+":'/[x  
audit materiality                                 审计重要性 G,o6292hj  
audit method                                     审计方法 1 *'HL#  
audit objective                                         审计目标,审计目的 3RY pJAH  
audit of financial statements                      会计报表审计,财务报表审计 Pv_Jm  
audit opinion                                     审计意见 9 7GV2]-M  
audit period                                      被审计期间,被审计年度 [N7{WSZ&  
audit plan                                          审计计划 /fZe WU0W  
audit planning                                    编制审计计划,制定审计计划,审计计划 * =]&&<  
audit planning stage                                  审计计划阶段 D8Ykg >B;&  
audit procedure                                审计程序 LhOa{1S Y  
audit programme                               审计程序表,具体审计计划 7"sD5N/>uh  
audit report                                       审计报告 fZ0M%f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QZ6D7t Uc8  
audit report with a qualified opinion                 有保留意见的审计报告 piPR=B+  
audit report with an adverse opinion                否定意见的审计报告 *5%d XixN  
audit report with dual dates                      双重日期审计报告 `|{-+m  
audit reporting stage                                 审计报告阶段 2%LL Sa  
audit responsibility                                   审计责任 g)#W>.Asd  
audit results                                      审计结果 _FpTFfB  
audit risk                                          审计风险 coW:DFX  
audit sampling                                          审计抽样 j(m.$:  
audit sampling techniques                         审计抽样方法,审计抽样技术 0AZ")<^~7  
audit strategies                                  审计策略 LAB=Vp1y3[  
audit summary                                         审计总结,审计小结 ,K9*%rW)  
audit team                                         审计小组 9oYgl1}d  
audit test                                    审计测试 ZA0mz 65  
audit trail                                          审计轨迹 j[`j9mM8  
audit work                                        审计工作 7gf05Z'=  
audit working paper                                 审计工作底稿 fmU {  
audited financial statement                        审计会计报表,已审计财务报表 h2Ld[xvCu%  
Auditing Guidelines (the~)                      审计规范指南 11o.c;  
auditing standards                             审计准则 y0sR6TY)f  
audit-oriented working paper                          (审计)业务类工作底稿 rp3V3]EE  
authorisation                                     授权 G<}()+L  
authorisation of transaction                       交易的授权 RRmz"j>  
availability                                         可获得性 O_ `VV*  
B BXtCSfY $  
balance                                      余额;差额;平衡 e?0l"  
balance sheet                                    资产负债表 yA)/Q Yge  
bank                                                 银行 nyQ&f'<   
bank account                                    银行账户,银行户头 FHj" nB  
bank statement                                 银行对账单 |2O]R s  
barter transaction                              易货交易,以物换物交易 idLWe9gC  
basis of audit                                    审计依据 4 {y)TZ  
basis of preparation                                (会计报表的)编制基础 ] eotc2?u  
book of account                               账目,账簿 Hx"ob_^'7  
borrowing                                         借款,贷款,借债 )eUh=eW  
branch                                              分支,分支机构,分店 7%5z p|3  
brought forward                                (账户余额等的)承上年,承上期,承上页 t<#TJ>Le  
budget                                              预算 uaT!(Y6  
building                                      建筑物;大楼 ?qPo=~y01  
business conditions                                  业务情况,经营情况 .B7,j%1r  
business licence                               (企业等的)营业执照 |:nn>E}ZA/  
business relation                                业务关系 .YhA@8nc~l  
s^Y"'`+  
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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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