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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 p#}38`  
   mq$mB1$3u  
审计词汇英汉对照 }G$rr.G  
   J-lQPMI,  
A KK-9[S-  
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ability to continue as a going concern               持续经营能力 Fy-+? ~  
acceptability                                     可接受性,可接受程度 *JXiOs  
acceptable level of detection risk                     检查风险的可接受水平 }?B=R#5  
acceptance of engagement                       接受委托 >So)KB  
accepting the engagement for the first time              首次接受委托 'tK5s>gv<  
access to asset                                         对资产的接触 gvYib`#  
according to                                     根据,依据,依照 PezUG{q(  
account balance                                账户余额 h'wOslyFa  
account for                                       对……进行会计处理,核算;解释 o"@y=n/  
accounting                                        会计,会计学 4ew|5Zex.~  
accounting advisory serve                        会计咨询服务 Vm]ltiTVk  
accounting firm                                 会计师事务所 11}fPWK  
accounting information                      会计信息,会计资料 M-KjRl  
accounting period                             会计期间 BsVUEF,N  
accounting policies                                   会计政策 y|!%C-P  
accounting professional bodies                 会计职业组织,会计职业团体 0;'kv |  
accounting records                                   会计记录 o uKID_ '  
accounting responsibility                           会计责任 WSfla~-'F  
accounting service                             会计服务 uAT01ZEm  
accounting standards                                会计准则 &)L2a)  
Accounting Standards for Business Enterprises       企业会计准则 ' pOtd7Vr  
accounting system                             会计系统 ' >[KVvm  
accounting treatment                                会计处理 42LlR 0  
accuracy                                    准确性,精确性 j(G}4dib  
additional audit procedures                      追加审计程序 "|pNS)  
addressee                                         收件人,收信人 -}k'a{sj=  
Administration of State-owned Assets  (the~)     国有资产管理局 D3yG@lIP3  
administrative laws and regulations                 行政法规 XtfO;`   
adverse impact                                 不利影响,负面影响 }* l V  
adverse opinion                                反对意见 TEOV>Tt  
advisory group                                  咨询组,顾问组 MP,l*wVd  
agency fee                                        代理费,代理费用 ^\ &:'$f+8  
aggregate                                          总计,合计为…… vrXmzq  
alternation of document and record                 变造文件和记录 l|-1H76  
alternative audit procedures                      替代审计程序,备选审计程序 ]B0 >r^  
amend                                              修改,修订 }AG$E}~/  
amortisation                                      摊销 ~T<#HSR`  
analytical capacity                             分析能力 MrjET!`.jC  
analytical procedures                               分析性程序 'X{cDdS^  
annual financial statements                        年度会计报表,年度财务报表 "/hM&  
appendix                                          附录,附表 eSXt"t  
applicable                                         适用的 9@C3jZ+9`H  
applicable laws and regulations                 适用的法规 ''!pvxA  
application systems                                  应用系统 U7J0&  
apply consistently                              一贯地执行,一贯地实施 phSF. WC  
appropriate                                       适当的,合适的; Ay<'Z6`  
征用,挪用 w\=zTHo88  
appropriate authorization                          适当的授权 vOsd>3"  
appropriateness of audit evidence                    审计证据的适当性 IXt2R~b  
approval                                    批准,核准 rKq/=Avv  
assertion                                    (会计报表上的)认定;确认 %*P59%  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 j~V@0z.  
asset                                                 资产,财产 YKLh$  
asset restructuring                             资产重组 =nOV!!  
assignment of duties                                 职责的划分 `(1em%}  
assistant                                     助理,助理人员 ~c[} %Ir>  
associated company                                 联属公司,联营公司 PEZElB ;  
association                                        联合,结合;协会,社团 I.tJ4  
assumption                                       假设,假定 zvL&V .>  
at a given date                                         在某一特定时日 =25q Y"Mf  
attestation                                         鉴证,公证 Ld? tVi  
attestation service                             鉴证服务 >]Hz-2b  
audit adjustment                                审计调整 (6z^m?t?  
audit areas                                        审计领域 hN c;, 13  
audit conclusion                                审计结论 Vn? %w~0!  
audit effectiveness                             审计效果 !zL 1XW)q  
audit efficiency                                  审计效率 W^0F(9~!(  
audit engagement letter                      审计业务约定书 sj2v*tFb  
audit evidence                                          审计证据 dN;kYWRK  
audit fee                                    审计费 AL! ^1hCF  
audit files                                          审计档案 P]T(I/\g  
audit findings                                     审计中发现的事项 Y5=~>*e  
audit implementation stage                        审计实施阶段 ]4\^>  
audit mark                                        审计标识 [6BL C{2  
audit materiality                                 审计重要性 ;6t>!2I>C  
audit method                                     审计方法 +FQ:Q+  
audit objective                                         审计目标,审计目的 V4qHaG  
audit of financial statements                      会计报表审计,财务报表审计 rwFR5  
audit opinion                                     审计意见  m3 ;  
audit period                                      被审计期间,被审计年度 Y\BB;"x1  
audit plan                                          审计计划 VgZ<T,SuW  
audit planning                                    编制审计计划,制定审计计划,审计计划 >5wA B  
audit planning stage                                  审计计划阶段 zy4AFW  
audit procedure                                审计程序 ~X5yHf3  
audit programme                               审计程序表,具体审计计划 _`/0/69  
audit report                                       审计报告 5. :To2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JWy$` "{  
audit report with a qualified opinion                 有保留意见的审计报告 ;|w & n  
audit report with an adverse opinion                否定意见的审计报告 E xKH%I  
audit report with dual dates                      双重日期审计报告 qLKyr@\'  
audit reporting stage                                 审计报告阶段 <qZXpQ#  
audit responsibility                                   审计责任 "%urT/F v&  
audit results                                      审计结果 jM1_+Lm1  
audit risk                                          审计风险 Vv' e,m  
audit sampling                                          审计抽样 (y^oGY;  
audit sampling techniques                         审计抽样方法,审计抽样技术 {b^naE  
audit strategies                                  审计策略 aRq7x~j )\  
audit summary                                         审计总结,审计小结 q?8MKf[N  
audit team                                         审计小组 *]z.BZI:  
audit test                                    审计测试 J><O 51  
audit trail                                          审计轨迹 @i UzRsl  
audit work                                        审计工作 cZ|D!1%  
audit working paper                                 审计工作底稿 J=*y>Zt-b  
audited financial statement                        审计会计报表,已审计财务报表 T =3te|fv  
Auditing Guidelines (the~)                      审计规范指南 /`\-.S9  
auditing standards                             审计准则 S n.I ]:l  
audit-oriented working paper                          (审计)业务类工作底稿 #"ayq,GC<  
authorisation                                     授权 2F!K }aw  
authorisation of transaction                       交易的授权 uByF*}d1  
availability                                         可获得性 ,M7sOp6}  
B #1hT#YN  
balance                                      余额;差额;平衡 FO_nS   
balance sheet                                    资产负债表 ^K@r!)We  
bank                                                 银行 rRcfZZ~` M  
bank account                                    银行账户,银行户头 u>& \@?(  
bank statement                                 银行对账单 z:u`W#Rf  
barter transaction                              易货交易,以物换物交易 D> Z>4:EM  
basis of audit                                    审计依据 E}k#-+u<S4  
basis of preparation                                (会计报表的)编制基础 |rdG+ >  
book of account                               账目,账簿 *Vfas|3hZI  
borrowing                                         借款,贷款,借债 M42Zpb].  
branch                                              分支,分支机构,分店 E=~H,~  
brought forward                                (账户余额等的)承上年,承上期,承上页 2@08 V|  
budget                                              预算 n#z^uq|v  
building                                      建筑物;大楼 H!F'I)1  
business conditions                                  业务情况,经营情况 ;zs*Zd7h M  
business licence                               (企业等的)营业执照 P(X#w  
business relation                                业务关系 gK(E0p"  
lU Uq|Qr  
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只看该作者 1楼 发表于: 2012-04-24
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