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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 $/_ qE  
   &~-~5B|3"  
审计词汇英汉对照 (j&A",^^S  
   V 0{tap}  
A ?Zz'|.l@  
 k0H#:c}  
K:5eek  
ability to continue as a going concern               持续经营能力 'C?NJ~MN  
acceptability                                     可接受性,可接受程度 K`k'}(vj  
acceptable level of detection risk                     检查风险的可接受水平 "T6#  
acceptance of engagement                       接受委托 ~kKrDLW+  
accepting the engagement for the first time              首次接受委托 {6 .o=EyM{  
access to asset                                         对资产的接触 } /:\U p  
according to                                     根据,依据,依照 ~}%~oT  
account balance                                账户余额 1u}nm;3  
account for                                       对……进行会计处理,核算;解释 vtxvS3   
accounting                                        会计,会计学 [-w@.^:]X  
accounting advisory serve                        会计咨询服务 V#83!  
accounting firm                                 会计师事务所 qpqokK  
accounting information                      会计信息,会计资料 @Doyt{|T  
accounting period                             会计期间 Z=+03  
accounting policies                                   会计政策 G&9#*<F$c  
accounting professional bodies                 会计职业组织,会计职业团体 \ijMw  
accounting records                                   会计记录 c3xl9S,5  
accounting responsibility                           会计责任  7}B   
accounting service                             会计服务 i$UQbd  
accounting standards                                会计准则 3Wx,oq;4-  
Accounting Standards for Business Enterprises       企业会计准则 rwqv V ^  
accounting system                             会计系统 KN[d!} W:  
accounting treatment                                会计处理 :q+N&j'3  
accuracy                                    准确性,精确性 >a>fb|r  
additional audit procedures                      追加审计程序 j"7 JLe*  
addressee                                         收件人,收信人 dpzw.Z  
Administration of State-owned Assets  (the~)     国有资产管理局 |3eGz%Sd  
administrative laws and regulations                 行政法规 g9mG`f  
adverse impact                                 不利影响,负面影响 ]tt} #  
adverse opinion                                反对意见 d"T Ht}  
advisory group                                  咨询组,顾问组 G?hK9@ |v  
agency fee                                        代理费,代理费用 Y=B3q8l5  
aggregate                                          总计,合计为…… wH6u5*$p  
alternation of document and record                 变造文件和记录 9 $l>\.6  
alternative audit procedures                      替代审计程序,备选审计程序 4$"DbaC  
amend                                              修改,修订 =mt?C n}  
amortisation                                      摊销 (ku5WWJ  
analytical capacity                             分析能力 ,x_Z JL  
analytical procedures                               分析性程序 ,Og 4 ?fS  
annual financial statements                        年度会计报表,年度财务报表 A7-r <s  
appendix                                          附录,附表 w|Aqqe  
applicable                                         适用的 pY}/j;.[  
applicable laws and regulations                 适用的法规 d?L\pN&  
application systems                                  应用系统 .y4&rF$n  
apply consistently                              一贯地执行,一贯地实施 pSAR/':eg  
appropriate                                       适当的,合适的; Ax<\jW<  
征用,挪用 l";'6;g  
appropriate authorization                          适当的授权 +m$5a YX  
appropriateness of audit evidence                    审计证据的适当性 --k:a$Nt  
approval                                    批准,核准 }Uw#f@Wh  
assertion                                    (会计报表上的)认定;确认  zV.pol  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ? y7w}W  
asset                                                 资产,财产 j, u#K)7{T  
asset restructuring                             资产重组 jNl/!l7B  
assignment of duties                                 职责的划分 VcgBLkIF  
assistant                                     助理,助理人员 :@. ;  
associated company                                 联属公司,联营公司 kU*{4G|6  
association                                        联合,结合;协会,社团 <Gb %uny  
assumption                                       假设,假定 ?&c:q3_-Z  
at a given date                                         在某一特定时日 \2!!L=&4G  
attestation                                         鉴证,公证 ;4~U,+Av  
attestation service                             鉴证服务 lF4u{B9DM  
audit adjustment                                审计调整 zQ8!rCkg4  
audit areas                                        审计领域 y!Cc?$]_Y  
audit conclusion                                审计结论 ~ !:0iFE&H  
audit effectiveness                             审计效果 %5B%KCCN  
audit efficiency                                  审计效率 9%DT0.D}$j  
audit engagement letter                      审计业务约定书 yfe'>]7  
audit evidence                                          审计证据 Y& {|Sw7?  
audit fee                                    审计费 zICI_*~  
audit files                                          审计档案 ecHP &Z$  
audit findings                                     审计中发现的事项 {BV4h%P]:  
audit implementation stage                        审计实施阶段 (Wj2?k/]  
audit mark                                        审计标识 9K"JYJ q2  
audit materiality                                 审计重要性 ST',4 Oph5  
audit method                                     审计方法 .b>TK  
audit objective                                         审计目标,审计目的 %|IUqjg  
audit of financial statements                      会计报表审计,财务报表审计 trYTs,KV  
audit opinion                                     审计意见 x0+glQrNN  
audit period                                      被审计期间,被审计年度 \U@3`  
audit plan                                          审计计划 #@//7Bf%  
audit planning                                    编制审计计划,制定审计计划,审计计划 t&RruwN_;  
audit planning stage                                  审计计划阶段 9]yW_]P  
audit procedure                                审计程序 hx!7w}[A  
audit programme                               审计程序表,具体审计计划 Vz:_mKA  
audit report                                       审计报告 1mW%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H~fdbR  
audit report with a qualified opinion                 有保留意见的审计报告 M?@p N<|  
audit report with an adverse opinion                否定意见的审计报告 ;=;JfNnbm  
audit report with dual dates                      双重日期审计报告 AXW!]=?X  
audit reporting stage                                 审计报告阶段 ujzW|HW^v  
audit responsibility                                   审计责任 ;#QhQx  
audit results                                      审计结果 [xaisXvI4  
audit risk                                          审计风险 ([k7hUP  
audit sampling                                          审计抽样 Z85|I.mr  
audit sampling techniques                         审计抽样方法,审计抽样技术 =uV,bG5V1  
audit strategies                                  审计策略 i/qTFQst _  
audit summary                                         审计总结,审计小结 Zhi})d3l  
audit team                                         审计小组 R}{GwbF_\  
audit test                                    审计测试 8Qrpa o  
audit trail                                          审计轨迹 (6qsKX  
audit work                                        审计工作 49h0^;xlo:  
audit working paper                                 审计工作底稿 `E>vG-9  
audited financial statement                        审计会计报表,已审计财务报表 <^><3U`  
Auditing Guidelines (the~)                      审计规范指南 K0fv( !r{  
auditing standards                             审计准则 SG'JE}jzO  
audit-oriented working paper                          (审计)业务类工作底稿 uP|FJLY  
authorisation                                     授权 RU_L<Lpi  
authorisation of transaction                       交易的授权 n9oR)&:o  
availability                                         可获得性 Y 1\K;;X  
B Xr_pgW |  
balance                                      余额;差额;平衡 r"_Y3SxxL  
balance sheet                                    资产负债表 l4T:d^Eb  
bank                                                 银行 kQIw/@WC  
bank account                                    银行账户,银行户头 Ja [4A0.  
bank statement                                 银行对账单 v59nw]'  
barter transaction                              易货交易,以物换物交易 \ P/W8{  
basis of audit                                    审计依据 Z^_>A)<s<  
basis of preparation                                (会计报表的)编制基础 0HibY[_PbD  
book of account                               账目,账簿 >BoSw&T$Q  
borrowing                                         借款,贷款,借债 .Q\\dESn"  
branch                                              分支,分支机构,分店 '2v f|CX  
brought forward                                (账户余额等的)承上年,承上期,承上页 MCy~@)-IN  
budget                                              预算 <Dm Tj$  
building                                      建筑物;大楼 tOg=zXm   
business conditions                                  业务情况,经营情况 YoSQN/Z  
business licence                               (企业等的)营业执照 ;z>p8N  
business relation                                业务关系  WL-0(  
,2zKQ2z  
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只看该作者 1楼 发表于: 2012-04-24
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