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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 l[IL~  
   ZP!.C&O  
审计词汇英汉对照 HZ%V>88  
   n}F$kyI  
A V\x'w*FP  
']eN4H&=?}  
Pe,ky>ow  
ability to continue as a going concern               持续经营能力 \ t1#5  
acceptability                                     可接受性,可接受程度 )W 5g-@  
acceptable level of detection risk                     检查风险的可接受水平 L=qhb;  
acceptance of engagement                       接受委托 ;$6L_C4B  
accepting the engagement for the first time              首次接受委托 lY"l6 .c  
access to asset                                         对资产的接触 B G\)B  
according to                                     根据,依据,依照 fcEm :jEZ*  
account balance                                账户余额 v~Dobk/n  
account for                                       对……进行会计处理,核算;解释 Z2m^yRQ(  
accounting                                        会计,会计学 X!LiekU!D  
accounting advisory serve                        会计咨询服务 s=-?kcoJ2d  
accounting firm                                 会计师事务所 C_/eNu\I  
accounting information                      会计信息,会计资料 DvQV_D  
accounting period                             会计期间 y\;oZ]J  
accounting policies                                   会计政策 rgCC3TX  
accounting professional bodies                 会计职业组织,会计职业团体 ? OF $J|h  
accounting records                                   会计记录 jd ;)8^7K  
accounting responsibility                           会计责任 0ZDm[#7z  
accounting service                             会计服务 &odQ&%X  
accounting standards                                会计准则 eA(\#+)X `  
Accounting Standards for Business Enterprises       企业会计准则 53:u6bb;  
accounting system                             会计系统 gizY4~ j  
accounting treatment                                会计处理 CHv n8tk  
accuracy                                    准确性,精确性 4 qsct@K,  
additional audit procedures                      追加审计程序 #&IrCq+  
addressee                                         收件人,收信人 Cj3Xp~  
Administration of State-owned Assets  (the~)     国有资产管理局 ;kZD>G8  
administrative laws and regulations                 行政法规 @H$am  
adverse impact                                 不利影响,负面影响 ~FYC'd  
adverse opinion                                反对意见 iUh7eR9  
advisory group                                  咨询组,顾问组 N?{Zrff2"O  
agency fee                                        代理费,代理费用 aC1 xt(  
aggregate                                          总计,合计为…… NiVLx_<Pr'  
alternation of document and record                 变造文件和记录 ym6Emf]  
alternative audit procedures                      替代审计程序,备选审计程序 / ];N1  
amend                                              修改,修订 hlV(jz  
amortisation                                      摊销 4`#%<G  
analytical capacity                             分析能力 ,/Gp>Yqx  
analytical procedures                               分析性程序 J+ :3== ,  
annual financial statements                        年度会计报表,年度财务报表 UdkNb}L  
appendix                                          附录,附表 XS@iu,uO  
applicable                                         适用的 W%ix|R^2]  
applicable laws and regulations                 适用的法规 V?JmIor  
application systems                                  应用系统 YK8l#8K  
apply consistently                              一贯地执行,一贯地实施 $<Gt^3e  
appropriate                                       适当的,合适的; ` k I}p  
征用,挪用 teDRX13=;  
appropriate authorization                          适当的授权 wjX0r7^@  
appropriateness of audit evidence                    审计证据的适当性 l>`S<rGe  
approval                                    批准,核准 L!33`xef'  
assertion                                    (会计报表上的)认定;确认 wd|^m%  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 #oEtLb@O  
asset                                                 资产,财产 p + JOUW  
asset restructuring                             资产重组 fy>3#`T-  
assignment of duties                                 职责的划分 Y(rQ032s  
assistant                                     助理,助理人员 gPK O-Fsd"  
associated company                                 联属公司,联营公司 lxXF8c>U  
association                                        联合,结合;协会,社团 UVi9}zr  
assumption                                       假设,假定 u_ :gqvC=  
at a given date                                         在某一特定时日 ;+f(1=x  
attestation                                         鉴证,公证 J^` pE^S  
attestation service                             鉴证服务 GPs4:CIgG  
audit adjustment                                审计调整 T`v  
audit areas                                        审计领域 *yI( (G/  
audit conclusion                                审计结论 2g)q (  
audit effectiveness                             审计效果 ct*~\C6Ze  
audit efficiency                                  审计效率 ?j!/ Hc/b4  
audit engagement letter                      审计业务约定书 -y&>&D  
audit evidence                                          审计证据 x51p'bNy  
audit fee                                    审计费 -t`KCf,0  
audit files                                          审计档案 P&o+ut:  
audit findings                                     审计中发现的事项 dXt@x8E  
audit implementation stage                        审计实施阶段 3WkrG.$[b  
audit mark                                        审计标识 Pvkr$ou  
audit materiality                                 审计重要性 !C' Y 7  
audit method                                     审计方法 wjI D*s[  
audit objective                                         审计目标,审计目的 |9CPT%A#  
audit of financial statements                      会计报表审计,财务报表审计 `o+J/nc  
audit opinion                                     审计意见 )J\ JAUj  
audit period                                      被审计期间,被审计年度  +@Kq  
audit plan                                          审计计划 W7V#G(cpU  
audit planning                                    编制审计计划,制定审计计划,审计计划 R^ I4_ZA  
audit planning stage                                  审计计划阶段 \@6w;tyi  
audit procedure                                审计程序 g ?% ]()E  
audit programme                               审计程序表,具体审计计划 $I4J Kh  
audit report                                       审计报告 G\f:H%[5[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 { zalB" i  
audit report with a qualified opinion                 有保留意见的审计报告 z*^vdi0  
audit report with an adverse opinion                否定意见的审计报告 :Ot5W  
audit report with dual dates                      双重日期审计报告 A sf]sU..  
audit reporting stage                                 审计报告阶段 y7R{6W_U>  
audit responsibility                                   审计责任 F*B^#AZg  
audit results                                      审计结果 F JxH{N6a  
audit risk                                          审计风险 U3>ES"N  
audit sampling                                          审计抽样 ]mO7O+  
audit sampling techniques                         审计抽样方法,审计抽样技术 Bb5RZ#oa  
audit strategies                                  审计策略 !| GD8i  
audit summary                                         审计总结,审计小结 $>l65)(E\  
audit team                                         审计小组 F,GG>(6c  
audit test                                    审计测试 h7\16j  
audit trail                                          审计轨迹 6O'B:5~[2  
audit work                                        审计工作 g7LS  
audit working paper                                 审计工作底稿 g9gyx/'*  
audited financial statement                        审计会计报表,已审计财务报表 P.t7_v>  
Auditing Guidelines (the~)                      审计规范指南 nfr..4,:  
auditing standards                             审计准则 P<xC g  
audit-oriented working paper                          (审计)业务类工作底稿 g>f_'7F&  
authorisation                                     授权 _H2%6t/V  
authorisation of transaction                       交易的授权 !Ie={BpzbZ  
availability                                         可获得性 pe`&zI_`?  
B K&vqk/JW1  
balance                                      余额;差额;平衡 { r8H5X  
balance sheet                                    资产负债表 )d?L*X~y'  
bank                                                 银行 tj!~7lo  
bank account                                    银行账户,银行户头 r?n3v[B  
bank statement                                 银行对账单 xOpCybmc  
barter transaction                              易货交易,以物换物交易 ->YF</I  
basis of audit                                    审计依据 -f[95Z3}  
basis of preparation                                (会计报表的)编制基础 O:O +Q!58  
book of account                               账目,账簿 |f&=9%  
borrowing                                         借款,贷款,借债 PHn3f;I  
branch                                              分支,分支机构,分店 |S VL%agZ  
brought forward                                (账户余额等的)承上年,承上期,承上页 jP"='6Vrw  
budget                                              预算 (=i+{ 3`|  
building                                      建筑物;大楼 >9]i#So^  
business conditions                                  业务情况,经营情况 9"k^:}8.  
business licence                               (企业等的)营业执照 ji|tc9#6  
business relation                                业务关系 wn{DY v7B  
#v4q:&yKf  
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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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