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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 "&H'?N%9Up  
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审计词汇英汉对照 PV\J] |d,%  
   "81'{\(I_  
A rd&d~R6  
;>2-  
K\ Wzh;  
ability to continue as a going concern               持续经营能力 1)c{;x& W  
acceptability                                     可接受性,可接受程度 29grbP  
acceptable level of detection risk                     检查风险的可接受水平 A!GvfmzqIn  
acceptance of engagement                       接受委托 9iT9ZfaW  
accepting the engagement for the first time              首次接受委托 }-:B`:K&  
access to asset                                         对资产的接触 (LsVd2AbR  
according to                                     根据,依据,依照 tC'#dU`=qY  
account balance                                账户余额 Vl+UC1M}B>  
account for                                       对……进行会计处理,核算;解释 ?8$`GyjS  
accounting                                        会计,会计学 1M`>;fjYa  
accounting advisory serve                        会计咨询服务 8{0XqE~ix=  
accounting firm                                 会计师事务所 _v#pu Fy  
accounting information                      会计信息,会计资料 8\;, d  
accounting period                             会计期间 1$DcE>  
accounting policies                                   会计政策  p[&J l  
accounting professional bodies                 会计职业组织,会计职业团体 =ttD5 p  
accounting records                                   会计记录 t8Pf~v  
accounting responsibility                           会计责任 s:'>G;p  
accounting service                             会计服务 WCd: (8B  
accounting standards                                会计准则 PI L)(%X  
Accounting Standards for Business Enterprises       企业会计准则 `<>#;%  
accounting system                             会计系统 9Avj\G  
accounting treatment                                会计处理 *-*V>ntvT$  
accuracy                                    准确性,精确性 &L0Ii)Ns  
additional audit procedures                      追加审计程序 T7i>aM$+  
addressee                                         收件人,收信人 D0 k ,8|  
Administration of State-owned Assets  (the~)     国有资产管理局 (@N ILK  
administrative laws and regulations                 行政法规 @ *Jbp  
adverse impact                                 不利影响,负面影响 .feB VRg  
adverse opinion                                反对意见 R/1e/t  
advisory group                                  咨询组,顾问组 78]*Jx>L  
agency fee                                        代理费,代理费用 rZ,3:x-:  
aggregate                                          总计,合计为…… x]YzVJ=Y  
alternation of document and record                 变造文件和记录 O: I]v@  
alternative audit procedures                      替代审计程序,备选审计程序 #<Y3*^~5d  
amend                                              修改,修订 ;4-$C=&  
amortisation                                      摊销 , l!>+@  
analytical capacity                             分析能力 5Kd"W,  
analytical procedures                               分析性程序 @ G]*]rkKb  
annual financial statements                        年度会计报表,年度财务报表 vy2<'V*y}  
appendix                                          附录,附表 W8`6O2  
applicable                                         适用的 B{0]v-w  
applicable laws and regulations                 适用的法规 X`<z5W] !  
application systems                                  应用系统 ir}*E=*  
apply consistently                              一贯地执行,一贯地实施 512p\x@  
appropriate                                       适当的,合适的; M&=SvM.f  
征用,挪用 WyV,(~y  
appropriate authorization                          适当的授权 msw'n  
appropriateness of audit evidence                    审计证据的适当性 ;R&W#Q7>3  
approval                                    批准,核准 &b~ X&{3,  
assertion                                    (会计报表上的)认定;确认 yLqhj7  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Y\<w|LkD8  
asset                                                 资产,财产 1 39T*0C  
asset restructuring                             资产重组 Uth+4Aq  
assignment of duties                                 职责的划分 e`a4Gr  
assistant                                     助理,助理人员 Q2oo\  
associated company                                 联属公司,联营公司 PC"=B[OlJ  
association                                        联合,结合;协会,社团 RJ3uu NK7  
assumption                                       假设,假定 | J'k 9W"  
at a given date                                         在某一特定时日 )y:M8((%  
attestation                                         鉴证,公证 >&>EjK4?  
attestation service                             鉴证服务 p4O[X\T  
audit adjustment                                审计调整 < %^WZ:c  
audit areas                                        审计领域 g_PP 9S_?  
audit conclusion                                审计结论 fb0)("_V  
audit effectiveness                             审计效果 (MqQ3ys  
audit efficiency                                  审计效率 /xSJljexz  
audit engagement letter                      审计业务约定书 $EIKi'!8  
audit evidence                                          审计证据 73 1RqUR  
audit fee                                    审计费 i.K!;E>  
audit files                                          审计档案 Xa-TNnws?  
audit findings                                     审计中发现的事项 \N0wf-qa=  
audit implementation stage                        审计实施阶段 |$\1E+  
audit mark                                        审计标识 Z;u3G4XlF  
audit materiality                                 审计重要性 .|DrXJ \c  
audit method                                     审计方法 Q<szH1-  
audit objective                                         审计目标,审计目的 WJ8osWdLu  
audit of financial statements                      会计报表审计,财务报表审计 ;j~%11  
audit opinion                                     审计意见 DHjfd+E=s  
audit period                                      被审计期间,被审计年度 ?FS0zc!+  
audit plan                                          审计计划 (VkO[5j  
audit planning                                    编制审计计划,制定审计计划,审计计划 H #X*OJ  
audit planning stage                                  审计计划阶段 {]|<|vc;GI  
audit procedure                                审计程序 _ZJQE>]nWu  
audit programme                               审计程序表,具体审计计划 d/+s-g p  
audit report                                       审计报告 *\+oe+3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LO%e1y  
audit report with a qualified opinion                 有保留意见的审计报告 mo tW7|p.e  
audit report with an adverse opinion                否定意见的审计报告 J 7dHD(R8  
audit report with dual dates                      双重日期审计报告 3KeY4b!h  
audit reporting stage                                 审计报告阶段 ^v5]Aq~X  
audit responsibility                                   审计责任  $AZ=;iP-  
audit results                                      审计结果 }"RVUYU  
audit risk                                          审计风险 c|'$3dB*  
audit sampling                                          审计抽样 37IHn6r\  
audit sampling techniques                         审计抽样方法,审计抽样技术 t0xE&#4  
audit strategies                                  审计策略 'b[O-6v  
audit summary                                         审计总结,审计小结 U7fNA7#x"  
audit team                                         审计小组 eC 2~&:$L  
audit test                                    审计测试 -d2)  
audit trail                                          审计轨迹 9!r0uU"  
audit work                                        审计工作 V\n!?1{kdF  
audit working paper                                 审计工作底稿 W! |_ hL  
audited financial statement                        审计会计报表,已审计财务报表 pP# _B  
Auditing Guidelines (the~)                      审计规范指南 M/xm6  
auditing standards                             审计准则 B4zuWCE@  
audit-oriented working paper                          (审计)业务类工作底稿 \Lbwfd=  
authorisation                                     授权 fQ.S ,lMe  
authorisation of transaction                       交易的授权 l  ~xXy<  
availability                                         可获得性 FKe/xz  
B 2=<,#7zlJ  
balance                                      余额;差额;平衡 EKw)\T1  
balance sheet                                    资产负债表 kE+fdr\ T  
bank                                                 银行 qv2J0'd'.  
bank account                                    银行账户,银行户头 ^?q(fK%  
bank statement                                 银行对账单 Mx# P >.  
barter transaction                              易货交易,以物换物交易 GVf[H2%H  
basis of audit                                    审计依据 W<O/LHKHdn  
basis of preparation                                (会计报表的)编制基础 z#n+iC$9  
book of account                               账目,账簿 .'l3NV^{  
borrowing                                         借款,贷款,借债 ;Hp78!#,  
branch                                              分支,分支机构,分店 &liFUP?   
brought forward                                (账户余额等的)承上年,承上期,承上页 B 'O1dRj&6  
budget                                              预算 S@ y! 0,  
building                                      建筑物;大楼 wpNb/U  
business conditions                                  业务情况,经营情况 [H$kVQC  
business licence                               (企业等的)营业执照 "*c&[ALw  
business relation                                业务关系 7bVKH[  
9Ns%<FRO@  
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只看该作者 1楼 发表于: 2012-04-24
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