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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 p>h&SD?b  
   / n@by4;W  
审计词汇英汉对照 @:w[(K[^b/  
   ]@A31P4t|  
A 0#: St  
3[Z7bhpV  
#-7 w |  
ability to continue as a going concern               持续经营能力 }AG dWt@  
acceptability                                     可接受性,可接受程度 R>B4v+b  
acceptable level of detection risk                     检查风险的可接受水平 WH lvd  
acceptance of engagement                       接受委托 ]I: h4hgw  
accepting the engagement for the first time              首次接受委托 ydMfV-  
access to asset                                         对资产的接触 } m&La4E  
according to                                     根据,依据,依照 _FxQl ]@  
account balance                                账户余额 2)T.Ci cx  
account for                                       对……进行会计处理,核算;解释 fI }v}L^  
accounting                                        会计,会计学 P$ i d?  
accounting advisory serve                        会计咨询服务 eh /QFm 4  
accounting firm                                 会计师事务所 ~{$5JIpCm  
accounting information                      会计信息,会计资料 `nv82v  
accounting period                             会计期间 oi\e[qE  
accounting policies                                   会计政策 -F&*>?I  
accounting professional bodies                 会计职业组织,会计职业团体 u.ub:  
accounting records                                   会计记录 N VBWF  
accounting responsibility                           会计责任 s#>``E!  
accounting service                             会计服务 wvz_)b N~A  
accounting standards                                会计准则 a&C}' e"  
Accounting Standards for Business Enterprises       企业会计准则 <2y mfL-q  
accounting system                             会计系统 bCmlSu  
accounting treatment                                会计处理 \QP 1jB  
accuracy                                    准确性,精确性 9-hVlQ~|  
additional audit procedures                      追加审计程序 S*'  
addressee                                         收件人,收信人 bR}=bp4K  
Administration of State-owned Assets  (the~)     国有资产管理局 XAb-K?)   
administrative laws and regulations                 行政法规 (aX6jdvo  
adverse impact                                 不利影响,负面影响 Np2.X+  
adverse opinion                                反对意见 |.{[%OJP  
advisory group                                  咨询组,顾问组 uoMDf{d  
agency fee                                        代理费,代理费用 M?.[Rr-uw  
aggregate                                          总计,合计为…… &pN/+,0E  
alternation of document and record                 变造文件和记录 56!/E 5qgW  
alternative audit procedures                      替代审计程序,备选审计程序 IgNL1KR D  
amend                                              修改,修订 A5kz(pj  
amortisation                                      摊销 w6G<&1iH  
analytical capacity                             分析能力 BkJNu_{m?  
analytical procedures                               分析性程序 V)3S.*]  
annual financial statements                        年度会计报表,年度财务报表 -iySU 6  
appendix                                          附录,附表 KiYz]IM$4  
applicable                                         适用的 ~O~R,h>  
applicable laws and regulations                 适用的法规 R6E.C!EI  
application systems                                  应用系统 g/BlTi  
apply consistently                              一贯地执行,一贯地实施 8j jq)d4#  
appropriate                                       适当的,合适的; BiI`oCX  
征用,挪用 ,%U'>F?  
appropriate authorization                          适当的授权 uS&NRf9A  
appropriateness of audit evidence                    审计证据的适当性 qV7nF }V{  
approval                                    批准,核准 /5r!Fhx  
assertion                                    (会计报表上的)认定;确认 +?y9EZB%  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 jCxg)D7W  
asset                                                 资产,财产 #9 u2LK  
asset restructuring                             资产重组 KpSho<  
assignment of duties                                 职责的划分 [.LbX`K:  
assistant                                     助理,助理人员 qIg^R@  
associated company                                 联属公司,联营公司 C?fa-i0l^  
association                                        联合,结合;协会,社团 <p\iB'y  
assumption                                       假设,假定 ofHe8a8  
at a given date                                         在某一特定时日 \Ss6F]K]  
attestation                                         鉴证,公证 v|#}LQZ  
attestation service                             鉴证服务 m\;@~o'k  
audit adjustment                                审计调整 xZ(f_Oy  
audit areas                                        审计领域 Mhiz{Td  
audit conclusion                                审计结论 K-,8~8[  
audit effectiveness                             审计效果 (f>~+-IL  
audit efficiency                                  审计效率 THf*<|  
audit engagement letter                      审计业务约定书 j b lj]/  
audit evidence                                          审计证据 <ecif_a=m  
audit fee                                    审计费 25 m!Bf  
audit files                                          审计档案 ~"8)9&  
audit findings                                     审计中发现的事项 _S3qPPo3l]  
audit implementation stage                        审计实施阶段 pqnZ:'V  
audit mark                                        审计标识 &M2SqeR62;  
audit materiality                                 审计重要性 MrFi0G7u  
audit method                                     审计方法 6ujePi <U  
audit objective                                         审计目标,审计目的 ~CQTPR  
audit of financial statements                      会计报表审计,财务报表审计 _|} GhdYE  
audit opinion                                     审计意见 JsyLWv@6xa  
audit period                                      被审计期间,被审计年度 =6 ^phZ(  
audit plan                                          审计计划 2#t35fU  
audit planning                                    编制审计计划,制定审计计划,审计计划 $*z>t*{7  
audit planning stage                                  审计计划阶段 6y}|IhX?z  
audit procedure                                审计程序 ^Uq"hT(41  
audit programme                               审计程序表,具体审计计划 3lT>C'qq  
audit report                                       审计报告 2m0laJ3p9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oY8S-N;(t  
audit report with a qualified opinion                 有保留意见的审计报告 t182&gpd`  
audit report with an adverse opinion                否定意见的审计报告 #0gwN2Nv"L  
audit report with dual dates                      双重日期审计报告 GMJ</xG  
audit reporting stage                                 审计报告阶段 U6 $)e.FO  
audit responsibility                                   审计责任 kZJ.G  
audit results                                      审计结果 jce^Xf  
audit risk                                          审计风险 v5` Q7ZZ  
audit sampling                                          审计抽样 CF_pIfbaf  
audit sampling techniques                         审计抽样方法,审计抽样技术 ExJexjOWI^  
audit strategies                                  审计策略 > nOU 8  
audit summary                                         审计总结,审计小结  M qG`P  
audit team                                         审计小组 v\3}5v%YI  
audit test                                    审计测试 L2 ^-t7  
audit trail                                          审计轨迹 E|>oseR  
audit work                                        审计工作 W&Pp5KR  
audit working paper                                 审计工作底稿 bL"!z"NA  
audited financial statement                        审计会计报表,已审计财务报表 5\\a49k.p  
Auditing Guidelines (the~)                      审计规范指南 KOHYeiry~A  
auditing standards                             审计准则 2c4x=%  
audit-oriented working paper                          (审计)业务类工作底稿 +8~C&K :  
authorisation                                     授权 QM 'Db`B  
authorisation of transaction                       交易的授权 qmWn$,ax  
availability                                         可获得性 JOvRU DZ  
B f9FLtdh \7  
balance                                      余额;差额;平衡 U-0A}@N  
balance sheet                                    资产负债表 l\%LT{$e  
bank                                                 银行 %?WR 9}KU0  
bank account                                    银行账户,银行户头 h(1o!$EU2  
bank statement                                 银行对账单 ]> 36{k]&  
barter transaction                              易货交易,以物换物交易 /n&Y6@W  
basis of audit                                    审计依据 >Qg 9KGk'  
basis of preparation                                (会计报表的)编制基础 ne (zGJd  
book of account                               账目,账簿 z-X_O32  
borrowing                                         借款,贷款,借债 b w2KD7  
branch                                              分支,分支机构,分店 d9kN @W  
brought forward                                (账户余额等的)承上年,承上期,承上页 3HI- G.]hC  
budget                                              预算 H 6~6hg  
building                                      建筑物;大楼 i9 Tq h  
business conditions                                  业务情况,经营情况 x{.+i'  
business licence                               (企业等的)营业执照 DpZO$5.Ec+  
business relation                                业务关系 y_e$W3bON,  
\8e27#PJR  
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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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