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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 ,i}"e(f  
   9wYbY* j  
审计词汇英汉对照 ,?}TSJKC  
    :sf;Fq  
A !j(R _wO q  
/w|YNDA]j  
*]rV,\z:  
ability to continue as a going concern               持续经营能力 N7[~Y2i  
acceptability                                     可接受性,可接受程度 !U91  
acceptable level of detection risk                     检查风险的可接受水平 )_BteLo-  
acceptance of engagement                       接受委托 :r\<DVj  
accepting the engagement for the first time              首次接受委托 5\pizD/17  
access to asset                                         对资产的接触 ow&R~_  
according to                                     根据,依据,依照 /<n_X:[)  
account balance                                账户余额 cD 1p5U  
account for                                       对……进行会计处理,核算;解释 u+]zi"k^s  
accounting                                        会计,会计学 , vR4x:W  
accounting advisory serve                        会计咨询服务 L U7.  
accounting firm                                 会计师事务所 rC'97`!K  
accounting information                      会计信息,会计资料 2Bx\nLf/ K  
accounting period                             会计期间 @E}4LTB  
accounting policies                                   会计政策 Z$q}y 79^  
accounting professional bodies                 会计职业组织,会计职业团体 (|WqOwmoUt  
accounting records                                   会计记录 2JbCYCTC  
accounting responsibility                           会计责任 6pH.sX$!_  
accounting service                             会计服务 6(eyUgnb  
accounting standards                                会计准则 [[Z*n/tr  
Accounting Standards for Business Enterprises       企业会计准则 B${Q Y)t  
accounting system                             会计系统 S2`p&\Ifn  
accounting treatment                                会计处理 zfS`@{;F`|  
accuracy                                    准确性,精确性 /u?^s "C/  
additional audit procedures                      追加审计程序 + 5 05  
addressee                                         收件人,收信人 kw!! 5U;7  
Administration of State-owned Assets  (the~)     国有资产管理局   G=wJz  
administrative laws and regulations                 行政法规 x]F:~(P  
adverse impact                                 不利影响,负面影响 #zfBNkk&@  
adverse opinion                                反对意见 F&ux9zP  
advisory group                                  咨询组,顾问组 EayZ*e ]  
agency fee                                        代理费,代理费用 }4$UlTA'  
aggregate                                          总计,合计为…… 1Ztoj}!I  
alternation of document and record                 变造文件和记录 d5h:py5  
alternative audit procedures                      替代审计程序,备选审计程序 |_Vlw&qu+  
amend                                              修改,修订 tYVmB:l  
amortisation                                      摊销 At"@`1n_u'  
analytical capacity                             分析能力 O Qd,.m  
analytical procedures                               分析性程序 6L8wsz CW  
annual financial statements                        年度会计报表,年度财务报表 Z[ys>\_To  
appendix                                          附录,附表  X'O3)Yg  
applicable                                         适用的 {>9 0d(j  
applicable laws and regulations                 适用的法规 %?K'eg kp  
application systems                                  应用系统 <"6 }C)G  
apply consistently                              一贯地执行,一贯地实施 c!b4Y4eJ  
appropriate                                       适当的,合适的; |SCO9,Fs  
征用,挪用 :Oxrw5`=  
appropriate authorization                          适当的授权 4v Ug:'DM  
appropriateness of audit evidence                    审计证据的适当性 q5Z]Z.%3O  
approval                                    批准,核准 X"*pt5B6`  
assertion                                    (会计报表上的)认定;确认 n%A)#AGGc  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 \#L}KW  
asset                                                 资产,财产 !?,rcgi  
asset restructuring                             资产重组 "OkJPu2!W  
assignment of duties                                 职责的划分 rQCj^=cf;~  
assistant                                     助理,助理人员 }qxw Nmx  
associated company                                 联属公司,联营公司 CnN PziB  
association                                        联合,结合;协会,社团 I~|.Re9a  
assumption                                       假设,假定 8do-z"-  
at a given date                                         在某一特定时日 T=%,^  
attestation                                         鉴证,公证 2{(_{9<>z  
attestation service                             鉴证服务 # R}sGT  
audit adjustment                                审计调整 bs/Vn'CE  
audit areas                                        审计领域 -uX): h!  
audit conclusion                                审计结论 ^Yul|0*J  
audit effectiveness                             审计效果 @ !`x^Tzz  
audit efficiency                                  审计效率 | bDUekjR  
audit engagement letter                      审计业务约定书 o-c.D=~  
audit evidence                                          审计证据 g{RVxGE7  
audit fee                                    审计费 @X5F$=aqZr  
audit files                                          审计档案 0.!_k )tu  
audit findings                                     审计中发现的事项 z&Cz!HrS  
audit implementation stage                        审计实施阶段 vL}e 1V:  
audit mark                                        审计标识 ' >4 H#tu  
audit materiality                                 审计重要性 o!bV;]  
audit method                                     审计方法 /6QwV->  
audit objective                                         审计目标,审计目的 GKIO@!@[  
audit of financial statements                      会计报表审计,财务报表审计 q8#zv_>K  
audit opinion                                     审计意见 B)* ?H=f/  
audit period                                      被审计期间,被审计年度 Bq@_/*'*Y  
audit plan                                          审计计划 y\k#83aU|  
audit planning                                    编制审计计划,制定审计计划,审计计划  >cw%ckE  
audit planning stage                                  审计计划阶段 [_P ZdIN  
audit procedure                                审计程序 Lh\ 1 L  
audit programme                               审计程序表,具体审计计划 4h~CDy%_  
audit report                                       审计报告 #q?'<''d,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O/ybqU\7  
audit report with a qualified opinion                 有保留意见的审计报告 {9B"'65o  
audit report with an adverse opinion                否定意见的审计报告 &PZ&' N|P  
audit report with dual dates                      双重日期审计报告 ~xCv_u^=  
audit reporting stage                                 审计报告阶段 <x-7MU&  
audit responsibility                                   审计责任 }JI@f14  
audit results                                      审计结果 H< 51dJn~  
audit risk                                          审计风险 %[B^b)2  
audit sampling                                          审计抽样 Gu@n1/m@o  
audit sampling techniques                         审计抽样方法,审计抽样技术 Sq:,6bcG  
audit strategies                                  审计策略 z* k(` '  
audit summary                                         审计总结,审计小结 ?&Ug" $v  
audit team                                         审计小组 FNlS)Bs  
audit test                                    审计测试 u'`eCrKT*  
audit trail                                          审计轨迹 6pP:Q_U$  
audit work                                        审计工作 *{DpNV8"  
audit working paper                                 审计工作底稿 aGBUFCCa  
audited financial statement                        审计会计报表,已审计财务报表 z;wOtKl5r  
Auditing Guidelines (the~)                      审计规范指南 sD#*W<  
auditing standards                             审计准则 /Ixv{H)H  
audit-oriented working paper                          (审计)业务类工作底稿 hU'h78bt(  
authorisation                                     授权 {f"oq ry_g  
authorisation of transaction                       交易的授权  X~g U$  
availability                                         可获得性 WF] |-)vw  
B t03X/%H  
balance                                      余额;差额;平衡 }i._&x`):  
balance sheet                                    资产负债表 g>E.Snj}  
bank                                                 银行 oZ5 ,y+L4  
bank account                                    银行账户,银行户头 `NySTd)\  
bank statement                                 银行对账单 +N}yqgE  
barter transaction                              易货交易,以物换物交易 ;&c9!LfP  
basis of audit                                    审计依据 (h"-#q8$  
basis of preparation                                (会计报表的)编制基础 UMUG~P&@  
book of account                               账目,账簿 Q@ua G,6  
borrowing                                         借款,贷款,借债  I9Lt>*  
branch                                              分支,分支机构,分店 'pj*6t1~  
brought forward                                (账户余额等的)承上年,承上期,承上页 @)XR  
budget                                              预算  SwE bVwB  
building                                      建筑物;大楼 U3u j`Oq  
business conditions                                  业务情况,经营情况 "% l``  
business licence                               (企业等的)营业执照 9+#BU$*v  
business relation                                业务关系 Cz|F%>y#  
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只看该作者 1楼 发表于: 2012-04-24
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