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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 amY!qg0P*  
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审计词汇英汉对照 ?m"( S oh  
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A /h|#J  
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ability to continue as a going concern               持续经营能力 C1 *v,i  
acceptability                                     可接受性,可接受程度 >tW#/\x{  
acceptable level of detection risk                     检查风险的可接受水平 &gx%b*;`L0  
acceptance of engagement                       接受委托 { 9q4)R}G  
accepting the engagement for the first time              首次接受委托 O3kA;[f;  
access to asset                                         对资产的接触 O6^]=/wd  
according to                                     根据,依据,依照 A6(/;+n  
account balance                                账户余额 7J<5f)  
account for                                       对……进行会计处理,核算;解释 RPRBmb940  
accounting                                        会计,会计学 P+/e2Y  
accounting advisory serve                        会计咨询服务 tK\~A,=  
accounting firm                                 会计师事务所 ;u)I\3`*!  
accounting information                      会计信息,会计资料 $*fMR,~t&  
accounting period                             会计期间 BnasI;yWb  
accounting policies                                   会计政策 20Wg=p9L  
accounting professional bodies                 会计职业组织,会计职业团体 7zG_(83)K  
accounting records                                   会计记录 Uz]|N6`  
accounting responsibility                           会计责任 =B@2#W#  
accounting service                             会计服务 )\$|X}uny&  
accounting standards                                会计准则 U-M>=3|N  
Accounting Standards for Business Enterprises       企业会计准则 /IMFO:c  
accounting system                             会计系统 _I5Y"o  
accounting treatment                                会计处理 pZy~1L  
accuracy                                    准确性,精确性  *J`O"a  
additional audit procedures                      追加审计程序 / %io+94  
addressee                                         收件人,收信人 (SAs-  
Administration of State-owned Assets  (the~)     国有资产管理局 KPUV@eQ,  
administrative laws and regulations                 行政法规 /mzlH  
adverse impact                                 不利影响,负面影响 i=2N;sAl  
adverse opinion                                反对意见 FU4L6n  
advisory group                                  咨询组,顾问组 nAdf=D'P  
agency fee                                        代理费,代理费用 l,5+@i`5i  
aggregate                                          总计,合计为…… 92oFlEJ  
alternation of document and record                 变造文件和记录 :d'8x  
alternative audit procedures                      替代审计程序,备选审计程序 }k.Z~1y  
amend                                              修改,修订 Otn1wBI  
amortisation                                      摊销 m ~$v;?i  
analytical capacity                             分析能力 K]w'&Qm8W  
analytical procedures                               分析性程序 lL0APT;  
annual financial statements                        年度会计报表,年度财务报表 5`p.#  
appendix                                          附录,附表 GnJt0{  
applicable                                         适用的 "f OV^B  
applicable laws and regulations                 适用的法规 @f3E`8  
application systems                                  应用系统 ; BHtCuY  
apply consistently                              一贯地执行,一贯地实施 a9Zq{Ysj  
appropriate                                       适当的,合适的; 9_/:[N6|c|  
征用,挪用 (TT} 6j  
appropriate authorization                          适当的授权 .HABNPNg(  
appropriateness of audit evidence                    审计证据的适当性 uW %#  
approval                                    批准,核准 { ]4LULq  
assertion                                    (会计报表上的)认定;确认 DkDmE  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 q' Pf]  
asset                                                 资产,财产 bW(0Ng  
asset restructuring                             资产重组 }i&/ G +_  
assignment of duties                                 职责的划分 NC6&x=!3  
assistant                                     助理,助理人员 l9Q- iJ  
associated company                                 联属公司,联营公司 mj7#&r,1l  
association                                        联合,结合;协会,社团 5*u+q2\F  
assumption                                       假设,假定 \1M4Dl5!  
at a given date                                         在某一特定时日 0?|<I{z2  
attestation                                         鉴证,公证 `C'H.g\>2Q  
attestation service                             鉴证服务 iuul7VR-%  
audit adjustment                                审计调整 > uEzw4w  
audit areas                                        审计领域 &s>Jb?_5Mx  
audit conclusion                                审计结论 M x" \5i  
audit effectiveness                             审计效果 2&J)dtqz  
audit efficiency                                  审计效率 `r 4fm`<  
audit engagement letter                      审计业务约定书 XfIJ4ZM5  
audit evidence                                          审计证据 7D_=  
audit fee                                    审计费 m+z& Q  
audit files                                          审计档案 "qy,*{~  
audit findings                                     审计中发现的事项 KLk~Y0$:v  
audit implementation stage                        审计实施阶段 +D*Z_Yh6  
audit mark                                        审计标识 !^G\9"4A  
audit materiality                                 审计重要性 l,aay-E  
audit method                                     审计方法 ,64 -1!  
audit objective                                         审计目标,审计目的 AbW6x  
audit of financial statements                      会计报表审计,财务报表审计 ~6md !o%i  
audit opinion                                     审计意见 i SQu#p@  
audit period                                      被审计期间,被审计年度 |-~Y#]  
audit plan                                          审计计划 M&M 6;Ph  
audit planning                                    编制审计计划,制定审计计划,审计计划 6j|{`Zd)G  
audit planning stage                                  审计计划阶段 6Q5^>\Y  
audit procedure                                审计程序 +:/%3}`  
audit programme                               审计程序表,具体审计计划 vtJJ#8a]  
audit report                                       审计报告 P16~Qj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `){.+S(5C  
audit report with a qualified opinion                 有保留意见的审计报告 ,|/f`Pl  
audit report with an adverse opinion                否定意见的审计报告 9%obq/Lb  
audit report with dual dates                      双重日期审计报告 "Z+k=~(  
audit reporting stage                                 审计报告阶段 m+$VVn3Z}  
audit responsibility                                   审计责任 '$+ogBS  
audit results                                      审计结果 8zq=N#x  
audit risk                                          审计风险 NvX[zqNP_R  
audit sampling                                          审计抽样 4s oJ.j8  
audit sampling techniques                         审计抽样方法,审计抽样技术 *lJxH8\  
audit strategies                                  审计策略 d2L&Z_}  
audit summary                                         审计总结,审计小结 7F.4Ga;  
audit team                                         审计小组 j![\& z  
audit test                                    审计测试 ;-Aa|aT!  
audit trail                                          审计轨迹 ;q>ah!"k  
audit work                                        审计工作 F_P~x(X  
audit working paper                                 审计工作底稿 fI|$K )K  
audited financial statement                        审计会计报表,已审计财务报表 {id4:^u&;  
Auditing Guidelines (the~)                      审计规范指南 WTiD[u  
auditing standards                             审计准则 a?oI>8*  
audit-oriented working paper                          (审计)业务类工作底稿 )=(kBWM  
authorisation                                     授权 uhq8   
authorisation of transaction                       交易的授权 AbOf6%Env  
availability                                         可获得性 Gav$HLx  
B F((4U"   
balance                                      余额;差额;平衡 ;5Ac FB  
balance sheet                                    资产负债表 cm+P]8o%{  
bank                                                 银行 j5h-dK  
bank account                                    银行账户,银行户头 B`sAk %  
bank statement                                 银行对账单 'Z]w^<  
barter transaction                              易货交易,以物换物交易 PQE =D0  
basis of audit                                    审计依据 gnHbb-<i,  
basis of preparation                                (会计报表的)编制基础 Zj Z^_X3  
book of account                               账目,账簿 b\5F]r  
borrowing                                         借款,贷款,借债 {K!)Ss  
branch                                              分支,分支机构,分店 "9807OME  
brought forward                                (账户余额等的)承上年,承上期,承上页 Pc]HP  
budget                                              预算 1xx}~|F?|  
building                                      建筑物;大楼 5~S5F3  
business conditions                                  业务情况,经营情况 -tU'yKhn  
business licence                               (企业等的)营业执照 BFt> 9x]T  
business relation                                业务关系 NX&_p!_V  
lmhLM. 2  
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只看该作者 1楼 发表于: 2012-04-24
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