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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 %idBR7?`g  
   Q=~"xB8  
审计词汇英汉对照 '3.\+^3  
   #A63?kDE&&  
A %1z;l.c  
P8 X07IK  
4W T[(  
ability to continue as a going concern               持续经营能力 b UG,~\Z  
acceptability                                     可接受性,可接受程度 "hkcN+=  
acceptable level of detection risk                     检查风险的可接受水平 `FHudSK  
acceptance of engagement                       接受委托 %Ymi ,o>  
accepting the engagement for the first time              首次接受委托 w$2q00R>  
access to asset                                         对资产的接触 ^BsT>VSH6  
according to                                     根据,依据,依照 >KKWhJ  
account balance                                账户余额 3i^X9[.  
account for                                       对……进行会计处理,核算;解释 bzN[*X|  
accounting                                        会计,会计学 @!ChPl  
accounting advisory serve                        会计咨询服务 gF6> /  
accounting firm                                 会计师事务所 tr<~:&H4T  
accounting information                      会计信息,会计资料 D:P(;  
accounting period                             会计期间 hCxg6e<[  
accounting policies                                   会计政策 ]HKt7 %,  
accounting professional bodies                 会计职业组织,会计职业团体 ?d')#WnC  
accounting records                                   会计记录 0B6!$) *-i  
accounting responsibility                           会计责任 o |$D|E  
accounting service                             会计服务 d)%WaM%V  
accounting standards                                会计准则 +{UY9_~\3  
Accounting Standards for Business Enterprises       企业会计准则 r" H::A  
accounting system                             会计系统 ;QI9OcE@/  
accounting treatment                                会计处理 6v%yU3l  
accuracy                                    准确性,精确性 )g5?5f;  
additional audit procedures                      追加审计程序 *>fr'jj1$  
addressee                                         收件人,收信人 /VR~E'Cy%  
Administration of State-owned Assets  (the~)     国有资产管理局 1M ?BSH{  
administrative laws and regulations                 行政法规 r. 82RoG?G  
adverse impact                                 不利影响,负面影响 MU<(O}  
adverse opinion                                反对意见 *V>?m6y/  
advisory group                                  咨询组,顾问组 qs4jUm  
agency fee                                        代理费,代理费用 g 9,"u_  
aggregate                                          总计,合计为…… 1 ?@ HOu  
alternation of document and record                 变造文件和记录 \w9}O2 lL  
alternative audit procedures                      替代审计程序,备选审计程序 Q%e<0t7  
amend                                              修改,修订 WjD885Xo  
amortisation                                      摊销 *-VRkS-G  
analytical capacity                             分析能力 q4RO uE|d  
analytical procedures                               分析性程序 F5)`FM^R  
annual financial statements                        年度会计报表,年度财务报表 s$Vl">9#  
appendix                                          附录,附表 )&6gju7(  
applicable                                         适用的 dx%z9[8~{.  
applicable laws and regulations                 适用的法规 /wD f,Hduz  
application systems                                  应用系统 -CPtYG[s  
apply consistently                              一贯地执行,一贯地实施 ;i@S}LwL  
appropriate                                       适当的,合适的; Z\ hcK:  
征用,挪用 3Z*r#d$nh:  
appropriate authorization                          适当的授权 JCWTB`EB>  
appropriateness of audit evidence                    审计证据的适当性 96WzgHPWo  
approval                                    批准,核准 .Fb#j+Lq  
assertion                                    (会计报表上的)认定;确认 7# AIX],  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 J4bP(=w!  
asset                                                 资产,财产 C qd\n#d/~  
asset restructuring                             资产重组 *%xbn8  
assignment of duties                                 职责的划分 Ak[X`e T  
assistant                                     助理,助理人员 x0j5D  
associated company                                 联属公司,联营公司 ?N kKDvv  
association                                        联合,结合;协会,社团 .*zN@y3  
assumption                                       假设,假定 rr# nBhh8  
at a given date                                         在某一特定时日 ~${~To8$CW  
attestation                                         鉴证,公证 161P%sGx2  
attestation service                             鉴证服务 <rC%$tr  
audit adjustment                                审计调整 Q-x>yau"  
audit areas                                        审计领域 _CD~5EA:  
audit conclusion                                审计结论 w8lr pbLh  
audit effectiveness                             审计效果 ZP"; B^J  
audit efficiency                                  审计效率 [@@{z9c  
audit engagement letter                      审计业务约定书  WNR]GI  
audit evidence                                          审计证据 A6(Do]M  
audit fee                                    审计费 @O"7@%nu  
audit files                                          审计档案 uFr12ZFgK  
audit findings                                     审计中发现的事项 t:wBh'K~R8  
audit implementation stage                        审计实施阶段 vQrxx  
audit mark                                        审计标识 v[L+PD U  
audit materiality                                 审计重要性 HT<p=o'$Z  
audit method                                     审计方法 wFM H\a  
audit objective                                         审计目标,审计目的 ; Y/nS  
audit of financial statements                      会计报表审计,财务报表审计 }rQQe:{]B  
audit opinion                                     审计意见 Jg#0g eU  
audit period                                      被审计期间,被审计年度 fHiL% ]z  
audit plan                                          审计计划 sL@\,]Y  
audit planning                                    编制审计计划,制定审计计划,审计计划  3IxC@QR  
audit planning stage                                  审计计划阶段 \,S |>CPQ  
audit procedure                                审计程序 ~n=DI/AJ@-  
audit programme                               审计程序表,具体审计计划 a1pp=3Pd?~  
audit report                                       审计报告 @]qP:h.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rHKO13WF  
audit report with a qualified opinion                 有保留意见的审计报告 .x I Aep_  
audit report with an adverse opinion                否定意见的审计报告 ^ZMbJe%L  
audit report with dual dates                      双重日期审计报告 v_KO xV:<`  
audit reporting stage                                 审计报告阶段 (xgw';g  
audit responsibility                                   审计责任 $RDlM  
audit results                                      审计结果  X }(s(6  
audit risk                                          审计风险 >0HH#JW  
audit sampling                                          审计抽样 /&Q{B f  
audit sampling techniques                         审计抽样方法,审计抽样技术 ] SJ#:7  
audit strategies                                  审计策略 N7?]eD  
audit summary                                         审计总结,审计小结 HV%/ba X]  
audit team                                         审计小组 y:)^*2GA-B  
audit test                                    审计测试 !!\}-r^y%  
audit trail                                          审计轨迹 ]i {yJ)i  
audit work                                        审计工作 ]bds~OY5 U  
audit working paper                                 审计工作底稿 ?t YZ/  
audited financial statement                        审计会计报表,已审计财务报表 yzN [%/  
Auditing Guidelines (the~)                      审计规范指南 Ki><~!L  
auditing standards                             审计准则 |aDBp  
audit-oriented working paper                          (审计)业务类工作底稿 y,5qY}P+  
authorisation                                     授权 `,] Bs*~  
authorisation of transaction                       交易的授权 `X<B+:>v-  
availability                                         可获得性 j n^X{R\  
B zT>!xGTu7~  
balance                                      余额;差额;平衡 }JFTe g  
balance sheet                                    资产负债表  +vkmS  
bank                                                 银行 X +!+&RAN*  
bank account                                    银行账户,银行户头 s|p I`  
bank statement                                 银行对账单 3en 9TB  
barter transaction                              易货交易,以物换物交易 {KgA V  
basis of audit                                    审计依据 BwT[SI<Sg  
basis of preparation                                (会计报表的)编制基础 >._d2.Q'  
book of account                               账目,账簿 i}vJI}S.$  
borrowing                                         借款,贷款,借债 l@);U%\pS  
branch                                              分支,分支机构,分店 oz&`3`  
brought forward                                (账户余额等的)承上年,承上期,承上页 9JFN8Gf*)  
budget                                              预算 BpIyw  
building                                      建筑物;大楼 'dwW~4|B  
business conditions                                  业务情况,经营情况 *I 1H  
business licence                               (企业等的)营业执照 _)45G"M  
business relation                                业务关系 sqKx?r72  
JY  
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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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