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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 - D^v:aC  
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审计词汇英汉对照 #Dl=K<I  
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ability to continue as a going concern               持续经营能力 /"7_75 t  
acceptability                                     可接受性,可接受程度 !mu1e=bY>  
acceptable level of detection risk                     检查风险的可接受水平 Q>l5:2lq  
acceptance of engagement                       接受委托 lQf38u||  
accepting the engagement for the first time              首次接受委托 :<R"Kk@  
access to asset                                         对资产的接触 7;Vqr$9)  
according to                                     根据,依据,依照 $5J~4B"%3  
account balance                                账户余额 ew|e66Tw$  
account for                                       对……进行会计处理,核算;解释 {3|h^h_R  
accounting                                        会计,会计学 I_iXu;UX  
accounting advisory serve                        会计咨询服务 G!5~`v  
accounting firm                                 会计师事务所 78F Ly7  
accounting information                      会计信息,会计资料 IF <<6.tz  
accounting period                             会计期间 >1NE6T  
accounting policies                                   会计政策 sx@ %3j  
accounting professional bodies                 会计职业组织,会计职业团体 l]Q<BV  
accounting records                                   会计记录 Kb*X2#;*  
accounting responsibility                           会计责任 Ag0)> PD^  
accounting service                             会计服务 9wpV} .(  
accounting standards                                会计准则 :Wd@Qy?;  
Accounting Standards for Business Enterprises       企业会计准则 ^,6c9Dxy  
accounting system                             会计系统 # 4;(^`?  
accounting treatment                                会计处理 7uxUqM  
accuracy                                    准确性,精确性 \CZD.2p#&  
additional audit procedures                      追加审计程序 ,2 Q5'!o  
addressee                                         收件人,收信人 8\$ u/(DX  
Administration of State-owned Assets  (the~)     国有资产管理局 `z?h= &N  
administrative laws and regulations                 行政法规 pij%u<  
adverse impact                                 不利影响,负面影响 k/2TvEV3=  
adverse opinion                                反对意见 2#`9OLu8X  
advisory group                                  咨询组,顾问组 ]seOc],4  
agency fee                                        代理费,代理费用 \jHIjFwQ  
aggregate                                          总计,合计为…… 6~!l7HqO  
alternation of document and record                 变造文件和记录 T6I$7F  
alternative audit procedures                      替代审计程序,备选审计程序 ,w$:=;i  
amend                                              修改,修订 q?bKh*48  
amortisation                                      摊销 Hm 17El68  
analytical capacity                             分析能力 fW3NH7aUG  
analytical procedures                               分析性程序 &W$s-qf".  
annual financial statements                        年度会计报表,年度财务报表 .[C@p`DZ  
appendix                                          附录,附表 4LkW`Sbm  
applicable                                         适用的 Q;y)6+VU4  
applicable laws and regulations                 适用的法规 cX4I+Mf  
application systems                                  应用系统 Q> J9M` a  
apply consistently                              一贯地执行,一贯地实施 8 ;"HM5+  
appropriate                                       适当的,合适的; 4~Jg\@  
征用,挪用 &^(4yw(~  
appropriate authorization                          适当的授权 %>!$ eCX  
appropriateness of audit evidence                    审计证据的适当性 WADAp\&  
approval                                    批准,核准 *8I &|)x  
assertion                                    (会计报表上的)认定;确认 `xF^9;5mi  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 0artR ~*}  
asset                                                 资产,财产 v&8s>~i`K  
asset restructuring                             资产重组 '0 J*9  
assignment of duties                                 职责的划分 ND\M  
assistant                                     助理,助理人员 Fu[<zA^  
associated company                                 联属公司,联营公司 .r\|9 *j<  
association                                        联合,结合;协会,社团 ZFNg+H/k  
assumption                                       假设,假定 '))K' u  
at a given date                                         在某一特定时日 ZXC_kmBN/  
attestation                                         鉴证,公证 /<T3^/ '  
attestation service                             鉴证服务 (e _l1O?  
audit adjustment                                审计调整 Tga%-xr+  
audit areas                                        审计领域 {YF(6wVl  
audit conclusion                                审计结论 I T?~`vi  
audit effectiveness                             审计效果 uG=~k O  
audit efficiency                                  审计效率 ^:Fj+d  
audit engagement letter                      审计业务约定书 ~UQX t r  
audit evidence                                          审计证据 e)*-<AGwC  
audit fee                                    审计费 i2l/y,UX  
audit files                                          审计档案 *1g3,NMA  
audit findings                                     审计中发现的事项 ]\ (Ho  
audit implementation stage                        审计实施阶段 A&D<}y/%  
audit mark                                        审计标识 KuZZKh  
audit materiality                                 审计重要性 DAf0bh"  
audit method                                     审计方法 #&K?N  
audit objective                                         审计目标,审计目的 {wvBs87  
audit of financial statements                      会计报表审计,财务报表审计 usR+ZQaA  
audit opinion                                     审计意见 j] J-#J  
audit period                                      被审计期间,被审计年度 _t?#  
audit plan                                          审计计划 _ @OS,A  
audit planning                                    编制审计计划,制定审计计划,审计计划 vE&K!k`  
audit planning stage                                  审计计划阶段 L'u*WHj|v  
audit procedure                                审计程序 k c /"  
audit programme                               审计程序表,具体审计计划 7\[)5j  
audit report                                       审计报告 xv~Sk2Z+d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @K1'Q!S *  
audit report with a qualified opinion                 有保留意见的审计报告 t 09-y  
audit report with an adverse opinion                否定意见的审计报告 TW-^C ;  
audit report with dual dates                      双重日期审计报告 !nL>Ly  
audit reporting stage                                 审计报告阶段 BKKW3PT  
audit responsibility                                   审计责任 @|D#lBm  
audit results                                      审计结果 Q#zU0K*^  
audit risk                                          审计风险 Af Y ]i  
audit sampling                                          审计抽样 }h1y^fuGi  
audit sampling techniques                         审计抽样方法,审计抽样技术 $V,ZH* g  
audit strategies                                  审计策略 z-_$P)[c  
audit summary                                         审计总结,审计小结 qi$nG_<<Z  
audit team                                         审计小组 $g_|U:,  
audit test                                    审计测试 5QP`2I_n  
audit trail                                          审计轨迹 ng:B;; m  
audit work                                        审计工作 ?D;7ut$~  
audit working paper                                 审计工作底稿 B["jndyr  
audited financial statement                        审计会计报表,已审计财务报表 Tly*i"[&  
Auditing Guidelines (the~)                      审计规范指南 Pye/o  
auditing standards                             审计准则 7ygz52  
audit-oriented working paper                          (审计)业务类工作底稿 Og7^7))  
authorisation                                     授权 _6-N+FI  
authorisation of transaction                       交易的授权 S4VM(~,o  
availability                                         可获得性 rlY n"3%  
B eI98J"h%?  
balance                                      余额;差额;平衡 W:hTRq  
balance sheet                                    资产负债表 lJdrrR)w g  
bank                                                 银行 Q7-'5s   
bank account                                    银行账户,银行户头 OV |n/~  
bank statement                                 银行对账单 )v\ A8)[  
barter transaction                              易货交易,以物换物交易 CbFO9q  
basis of audit                                    审计依据 YRQ?:a{H  
basis of preparation                                (会计报表的)编制基础 Ffig0K+ `  
book of account                               账目,账簿 p ^ ONJL  
borrowing                                         借款,贷款,借债 %xA-j]%?ep  
branch                                              分支,分支机构,分店 O Ke 9/._  
brought forward                                (账户余额等的)承上年,承上期,承上页 8ib e#jlg  
budget                                              预算 f`YHZ O  
building                                      建筑物;大楼 |h &  q  
business conditions                                  业务情况,经营情况 b9VI(s>  
business licence                               (企业等的)营业执照 YmD~&J  
business relation                                业务关系 W@RD bsc  
qtuT%?wT@Z  
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只看该作者 1楼 发表于: 2012-04-24
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