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[专业英语]审计词汇英汉对照 [复制链接]

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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 M#@aB"@J>  
   -sMyt HH.  
审计词汇英汉对照 0J8K9rP;z  
   nB ".'=  
A :9|W#d{o  
oQj=;[  
.6pOvGKb  
ability to continue as a going concern               持续经营能力 X+n`qiwq  
acceptability                                     可接受性,可接受程度 N6[i{;K@N{  
acceptable level of detection risk                     检查风险的可接受水平 m2Uc>S  
acceptance of engagement                       接受委托 N|2y"5  
accepting the engagement for the first time              首次接受委托 +"g~"<  
access to asset                                         对资产的接触 rB%$;<`/  
according to                                     根据,依据,依照 ^ 2u/n  
account balance                                账户余额 Ab1/.~^  
account for                                       对……进行会计处理,核算;解释 @l UlY2  
accounting                                        会计,会计学 ?oiKVL"7  
accounting advisory serve                        会计咨询服务 2n`Lg4=  
accounting firm                                 会计师事务所 G8Y+w  
accounting information                      会计信息,会计资料 vG2b:[W  
accounting period                             会计期间 GW2')}g  
accounting policies                                   会计政策 ~ekh1^evu  
accounting professional bodies                 会计职业组织,会计职业团体 =qvZpB7ZZ  
accounting records                                   会计记录 p '{xoV  
accounting responsibility                           会计责任 [W,-1.$!dM  
accounting service                             会计服务 7e&\{ *  
accounting standards                                会计准则 RX2{g^V7  
Accounting Standards for Business Enterprises       企业会计准则 Y+/l X6'  
accounting system                             会计系统 G;oFTP>o  
accounting treatment                                会计处理 ~ -F?Mc  
accuracy                                    准确性,精确性 ~L+]n0*  
additional audit procedures                      追加审计程序 '?GQ~Bf<>  
addressee                                         收件人,收信人 YTU.$t;Ez  
Administration of State-owned Assets  (the~)     国有资产管理局 lg1PE7  
administrative laws and regulations                 行政法规 &4$oudn  
adverse impact                                 不利影响,负面影响 -&[z\"T  
adverse opinion                                反对意见 *,\` o~  
advisory group                                  咨询组,顾问组 ]9S`[ c$  
agency fee                                        代理费,代理费用 swpnuuC-  
aggregate                                          总计,合计为…… B">yKB:D}t  
alternation of document and record                 变造文件和记录 5QWNZJ&}d  
alternative audit procedures                      替代审计程序,备选审计程序 qA/bg  
amend                                              修改,修订 ? 4)v`*  
amortisation                                      摊销 [D'Gr*5~{  
analytical capacity                             分析能力  c!uW}U_z  
analytical procedures                               分析性程序 0d\~"4 R  
annual financial statements                        年度会计报表,年度财务报表 %>XN%t'6aT  
appendix                                          附录,附表 <kD#SV%"  
applicable                                         适用的 p`+VrcCBOd  
applicable laws and regulations                 适用的法规 Dr"/3xm  
application systems                                  应用系统 wh~s Z  
apply consistently                              一贯地执行,一贯地实施 N)43};e  
appropriate                                       适当的,合适的; "6I[4U"@  
征用,挪用 9|!j4DS<  
appropriate authorization                          适当的授权 f(u&XuZ  
appropriateness of audit evidence                    审计证据的适当性 ]X" / yAn  
approval                                    批准,核准 U 0ZB^`  
assertion                                    (会计报表上的)认定;确认 \}inT_{g  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 F$hZRZ  
asset                                                 资产,财产 ~r`Wr`]_z  
asset restructuring                             资产重组 hr U :Wr  
assignment of duties                                 职责的划分 MMD<I6Iyv  
assistant                                     助理,助理人员 H|+tC=]4IZ  
associated company                                 联属公司,联营公司 "j Zm0U$,*  
association                                        联合,结合;协会,社团 u+% tPe  
assumption                                       假设,假定 =2oUZjA  
at a given date                                         在某一特定时日 6d{j0?mM  
attestation                                         鉴证,公证 mpef] 9  
attestation service                             鉴证服务 ^&:'NR  
audit adjustment                                审计调整 M g!ra"  
audit areas                                        审计领域 *e<_; Kr?  
audit conclusion                                审计结论 V8'`nuC+  
audit effectiveness                             审计效果 Gm&2R4)EP  
audit efficiency                                  审计效率 vO$ra5Z  
audit engagement letter                      审计业务约定书 !O\X+#j  
audit evidence                                          审计证据 ~+m,im8}  
audit fee                                    审计费 1-$P0  
audit files                                          审计档案 v>WB FvyD  
audit findings                                     审计中发现的事项 z Z%/W)t  
audit implementation stage                        审计实施阶段 z/vDgH!s  
audit mark                                        审计标识 d1NE%hg3  
audit materiality                                 审计重要性 #O</\|aH)i  
audit method                                     审计方法 aii '}c  
audit objective                                         审计目标,审计目的 I>((o`  
audit of financial statements                      会计报表审计,财务报表审计 t&"5dM\  
audit opinion                                     审计意见 Wg1 tip8s  
audit period                                      被审计期间,被审计年度 DM2Q1Dh3  
audit plan                                          审计计划 4Vx+[8W  
audit planning                                    编制审计计划,制定审计计划,审计计划 0QR.   
audit planning stage                                  审计计划阶段 ;? 8Iys#  
audit procedure                                审计程序 HIPL!ss]  
audit programme                               审计程序表,具体审计计划 $j !8?  
audit report                                       审计报告 4!2SS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <R~KM=rL  
audit report with a qualified opinion                 有保留意见的审计报告 @9_)On9hZ  
audit report with an adverse opinion                否定意见的审计报告 j_pw^I$C  
audit report with dual dates                      双重日期审计报告 b]dxlj} <  
audit reporting stage                                 审计报告阶段 y#r\b6  
audit responsibility                                   审计责任 {U P_i2`.  
audit results                                      审计结果 K.h]JD]o  
audit risk                                          审计风险 /.-m}0h|W-  
audit sampling                                          审计抽样 N<b D  
audit sampling techniques                         审计抽样方法,审计抽样技术 M,L@k  
audit strategies                                  审计策略 0=,'{Vz}A  
audit summary                                         审计总结,审计小结 kh&_#,  
audit team                                         审计小组 ?zE<  
audit test                                    审计测试 o*)@oU  
audit trail                                          审计轨迹 {Pvr??"r  
audit work                                        审计工作 2))t*9 ;h  
audit working paper                                 审计工作底稿 'WzUu MCx  
audited financial statement                        审计会计报表,已审计财务报表 `1_FQnm)  
Auditing Guidelines (the~)                      审计规范指南 /'NUZ9  
auditing standards                             审计准则 Heohe|an  
audit-oriented working paper                          (审计)业务类工作底稿 n +d J c  
authorisation                                     授权 ct.Bg)E  
authorisation of transaction                       交易的授权 mdt ?:F4Q  
availability                                         可获得性 ws().IZ  
B 6)+9G_  
balance                                      余额;差额;平衡 Wbs^(iUU}  
balance sheet                                    资产负债表 n% U9iwJ.  
bank                                                 银行 Fi k@hu  
bank account                                    银行账户,银行户头 K*[0dza$  
bank statement                                 银行对账单 oP,RlR  
barter transaction                              易货交易,以物换物交易 :b,o B==%  
basis of audit                                    审计依据 _"v~"k 90^  
basis of preparation                                (会计报表的)编制基础 PoY>5  
book of account                               账目,账簿 6DO0zNTY  
borrowing                                         借款,贷款,借债 Qq>ElQ@  
branch                                              分支,分支机构,分店 Obg@YIwn  
brought forward                                (账户余额等的)承上年,承上期,承上页 k2wBy'M .'  
budget                                              预算 %)dI2 J^Xf  
building                                      建筑物;大楼 %8g$T6E[<2  
business conditions                                  业务情况,经营情况 Cd9t{pQD4  
business licence                               (企业等的)营业执照 r)%4-XeV  
business relation                                业务关系 ]t7ClT)n!  
=G[ H,;W  
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只看该作者 1楼 发表于: 2012-04-24
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