论坛风格切换切换到宽版
  • 6113阅读
  • 1回复

[专业英语]审计词汇英汉对照 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
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 x p$0J<2  
   D@ lJ^ +  
审计词汇英汉对照 Ebk@x=E  
   p_nrua?  
A JC+VG;kcs  
pKJ[e@E ^  
7yj2we  
ability to continue as a going concern               持续经营能力 @6tx5D?  
acceptability                                     可接受性,可接受程度 hg&AQk  
acceptable level of detection risk                     检查风险的可接受水平  _HL3XT  
acceptance of engagement                       接受委托 c ~C W-%wN  
accepting the engagement for the first time              首次接受委托 7xcYM  
access to asset                                         对资产的接触 x$p\ocA  
according to                                     根据,依据,依照 <;T7q EIlo  
account balance                                账户余额 3z ry %qV=  
account for                                       对……进行会计处理,核算;解释 YS~x-5OE\  
accounting                                        会计,会计学 |UaI i^  
accounting advisory serve                        会计咨询服务 N1-LM9S  
accounting firm                                 会计师事务所 ;K_B,@:'  
accounting information                      会计信息,会计资料 m6 gr!aT  
accounting period                             会计期间 M]{!Nx  
accounting policies                                   会计政策  y1saE  
accounting professional bodies                 会计职业组织,会计职业团体 I"!{HnSG`  
accounting records                                   会计记录 pJ (l=a  
accounting responsibility                           会计责任 .edZKmC6  
accounting service                             会计服务 ^ Q}1&w%  
accounting standards                                会计准则 W | }Hl{}  
Accounting Standards for Business Enterprises       企业会计准则 @88 efF  
accounting system                             会计系统 /l`XJs  
accounting treatment                                会计处理 lyPXlt  
accuracy                                    准确性,精确性 7lpVK]  
additional audit procedures                      追加审计程序 =V , _  
addressee                                         收件人,收信人 !< )_ F  
Administration of State-owned Assets  (the~)     国有资产管理局 r/v&tU  
administrative laws and regulations                 行政法规 ^/uGcz|.  
adverse impact                                 不利影响,负面影响 I6fpXPP).  
adverse opinion                                反对意见 IO'Q}bU4vs  
advisory group                                  咨询组,顾问组 `iI"rlc  
agency fee                                        代理费,代理费用 _7<U[63  
aggregate                                          总计,合计为…… Y[DKj!v  
alternation of document and record                 变造文件和记录 Yp)U'8{h c  
alternative audit procedures                      替代审计程序,备选审计程序 L_r & 'B  
amend                                              修改,修订 )-{~7@yqZ  
amortisation                                      摊销 m0,9yY::wj  
analytical capacity                             分析能力 Dfo9jYPf  
analytical procedures                               分析性程序 Hn~1x'$  
annual financial statements                        年度会计报表,年度财务报表 MocH>^,  
appendix                                          附录,附表 1sJN^BvuG  
applicable                                         适用的 cn0F z"d  
applicable laws and regulations                 适用的法规 THp `!l  
application systems                                  应用系统 |gz ,Ip{  
apply consistently                              一贯地执行,一贯地实施 6T s`5$e  
appropriate                                       适当的,合适的; (?!0__NN;  
征用,挪用 $yAfs3/%)s  
appropriate authorization                          适当的授权 ihWz/qx&q  
appropriateness of audit evidence                    审计证据的适当性  m5pVt 4  
approval                                    批准,核准 U VKN#"_{  
assertion                                    (会计报表上的)认定;确认 SS~Q;9o  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 m{ fQL  
asset                                                 资产,财产 Uz|]}t5V  
asset restructuring                             资产重组 DE ws+y-*  
assignment of duties                                 职责的划分 ,LZ:y1z'V-  
assistant                                     助理,助理人员 L'Zud,JKg  
associated company                                 联属公司,联营公司 Y zS*p~|  
association                                        联合,结合;协会,社团 r\d:fot  
assumption                                       假设,假定 }hYE6~pr  
at a given date                                         在某一特定时日 q1Sm#_7  
attestation                                         鉴证,公证 0 l@P]_qq`  
attestation service                             鉴证服务 xW =$j|  
audit adjustment                                审计调整 r<v%Zp  
audit areas                                        审计领域 y7OG[L/  
audit conclusion                                审计结论 (do=o&9p m  
audit effectiveness                             审计效果 >G2 -kL_  
audit efficiency                                  审计效率 P{eRDQ=  
audit engagement letter                      审计业务约定书 ]LTc)[5Zj  
audit evidence                                          审计证据 0Q>|s_  
audit fee                                    审计费 _vH!0@QFU  
audit files                                          审计档案 c5e\ckqm^  
audit findings                                     审计中发现的事项 L@r.R_*H?s  
audit implementation stage                        审计实施阶段 GuWBl$|+b  
audit mark                                        审计标识 XB-|gPk  
audit materiality                                 审计重要性 dA/o4co  
audit method                                     审计方法 4d G-  
audit objective                                         审计目标,审计目的 ssITe., ny  
audit of financial statements                      会计报表审计,财务报表审计 _KVB~loT  
audit opinion                                     审计意见 Rk%M~D*-  
audit period                                      被审计期间,被审计年度 dY<#a,e S  
audit plan                                          审计计划 3gy;$}Lq T  
audit planning                                    编制审计计划,制定审计计划,审计计划 3 ?F@jEQk  
audit planning stage                                  审计计划阶段 *hs<Ez.cC  
audit procedure                                审计程序 2TEeP7  
audit programme                               审计程序表,具体审计计划 "n }fEVJ,  
audit report                                       审计报告 J.2]k m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,jsx]U/^  
audit report with a qualified opinion                 有保留意见的审计报告 lO> 7`2x=F  
audit report with an adverse opinion                否定意见的审计报告  /kU@S  
audit report with dual dates                      双重日期审计报告 *u'`XRJU/  
audit reporting stage                                 审计报告阶段 Xl6ZV,1=n7  
audit responsibility                                   审计责任 #0^3Wm`X;  
audit results                                      审计结果 So%1R Y{ )  
audit risk                                          审计风险 $Wzv$4;  
audit sampling                                          审计抽样 Y0O<]2yVx  
audit sampling techniques                         审计抽样方法,审计抽样技术  _np>({  
audit strategies                                  审计策略 V)QR!4De  
audit summary                                         审计总结,审计小结 ( L\G!pP.  
audit team                                         审计小组 ysJhP .  
audit test                                    审计测试 "Vp: z V<S  
audit trail                                          审计轨迹 ]#q7}Sd  
audit work                                        审计工作 +1jqCW  
audit working paper                                 审计工作底稿 6XL9 qb~X  
audited financial statement                        审计会计报表,已审计财务报表 )|R0_9CLV  
Auditing Guidelines (the~)                      审计规范指南 ioa_AG6B  
auditing standards                             审计准则 .N5R?fmD  
audit-oriented working paper                          (审计)业务类工作底稿 ((>3,%B`  
authorisation                                     授权 GdeR#%z  
authorisation of transaction                       交易的授权 ^%$W S,  
availability                                         可获得性 2mU-LQ1WN  
B 'Oy5G7^R  
balance                                      余额;差额;平衡 lEb R)B,  
balance sheet                                    资产负债表 0*IY%=i  
bank                                                 银行 V'f5-E0  
bank account                                    银行账户,银行户头 #u5;utY:F  
bank statement                                 银行对账单 TgE.=` "7  
barter transaction                              易货交易,以物换物交易 H&=4y) /.  
basis of audit                                    审计依据 |DPpp/  
basis of preparation                                (会计报表的)编制基础 Ldj^O9p(  
book of account                               账目,账簿 &R FM d=  
borrowing                                         借款,贷款,借债 h8= MVh(I  
branch                                              分支,分支机构,分店 VueQP|   
brought forward                                (账户余额等的)承上年,承上期,承上页 '`~(Fkj  
budget                                              预算 UH,4b`b  
building                                      建筑物;大楼 P}WhE  
business conditions                                  业务情况,经营情况 *o\Y~U-so  
business licence                               (企业等的)营业执照 ="w8U'  
business relation                                业务关系 VmH_0IM^6  
i 2} =/  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
离线林凡

发帖
207
学分
1831
经验
221
精华
0
金币
0
只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
追求真理,创造价值~~~
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个