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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 j^LnHVHk1  
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审计词汇英汉对照 smk0*m4  
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ability to continue as a going concern               持续经营能力 d'DS7F(c{  
acceptability                                     可接受性,可接受程度 @ '<lD*W  
acceptable level of detection risk                     检查风险的可接受水平  ^gv)[  
acceptance of engagement                       接受委托 CuDU~)`  
accepting the engagement for the first time              首次接受委托 f *)t<1f  
access to asset                                         对资产的接触 igz&7U8gg  
according to                                     根据,依据,依照 "zm.jNn  
account balance                                账户余额 =L&_6lb  
account for                                       对……进行会计处理,核算;解释 rJZ-/]Xf!6  
accounting                                        会计,会计学 Hj lx,:'M  
accounting advisory serve                        会计咨询服务 ]%NCKOM  
accounting firm                                 会计师事务所 hWuq  
accounting information                      会计信息,会计资料 <f:b%Pm 7  
accounting period                             会计期间 c*LnLK/m  
accounting policies                                   会计政策 <;W4Th<4  
accounting professional bodies                 会计职业组织,会计职业团体 b$g.">:$  
accounting records                                   会计记录 3DgI.V6un  
accounting responsibility                           会计责任 bx`(d@  
accounting service                             会计服务 #r0A<+ t{T  
accounting standards                                会计准则 gSC8 qip  
Accounting Standards for Business Enterprises       企业会计准则 w6Ue5Ix,!  
accounting system                             会计系统 e?F r/n  
accounting treatment                                会计处理 J2yq|n?2gq  
accuracy                                    准确性,精确性 i"U3wt |A  
additional audit procedures                      追加审计程序 !07$aQYcd  
addressee                                         收件人,收信人 ~l.]3wyk  
Administration of State-owned Assets  (the~)     国有资产管理局 wwE9|'Ok  
administrative laws and regulations                 行政法规 GAPZt4Z2  
adverse impact                                 不利影响,负面影响 hZ$* sf  
adverse opinion                                反对意见 |RHX2sso  
advisory group                                  咨询组,顾问组 }p."7(  
agency fee                                        代理费,代理费用 @p}H@#/u\  
aggregate                                          总计,合计为…… hLO nX<%a  
alternation of document and record                 变造文件和记录 T*LbZ"A  
alternative audit procedures                      替代审计程序,备选审计程序 9KCnitU  
amend                                              修改,修订 NcqE)"yObo  
amortisation                                      摊销 E&]S No<  
analytical capacity                             分析能力 ,ad~ 6.Z_)  
analytical procedures                               分析性程序 u!;kBs  
annual financial statements                        年度会计报表,年度财务报表 "PnYa)?1  
appendix                                          附录,附表 Ho*S >Y  
applicable                                         适用的 b>;5#OQfn  
applicable laws and regulations                 适用的法规 +X.iJ$)  
application systems                                  应用系统 NOo&5@z;H  
apply consistently                              一贯地执行,一贯地实施 g5/8u2d  
appropriate                                       适当的,合适的; -08Ys c  
征用,挪用 B>-Iv _  
appropriate authorization                          适当的授权 #O=^%C 7p  
appropriateness of audit evidence                    审计证据的适当性 H| IsjCc  
approval                                    批准,核准 jhK&Z7;  
assertion                                    (会计报表上的)认定;确认 g'hBs D1'  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 u V=rLDY  
asset                                                 资产,财产 'X{7b <  
asset restructuring                             资产重组 YjLPW@  
assignment of duties                                 职责的划分 l{Xsh;%=  
assistant                                     助理,助理人员 hnH:G`[F  
associated company                                 联属公司,联营公司 oM QH- \(}  
association                                        联合,结合;协会,社团 "RZ)pav?  
assumption                                       假设,假定 H=7dp%b"  
at a given date                                         在某一特定时日 x7t"@Gz  
attestation                                         鉴证,公证 vy6NH5Q  
attestation service                             鉴证服务 Zb8i[1P  
audit adjustment                                审计调整 21G] d  
audit areas                                        审计领域 NS<lmWx+  
audit conclusion                                审计结论 gXs@FhR0  
audit effectiveness                             审计效果 F0]= z-  
audit efficiency                                  审计效率 {/ZB>l@D>8  
audit engagement letter                      审计业务约定书 $Pl>T09d  
audit evidence                                          审计证据 2{#*z%|z  
audit fee                                    审计费 x&8fmUS:@;  
audit files                                          审计档案 @^#y23R U  
audit findings                                     审计中发现的事项 <)y'Ot0 y  
audit implementation stage                        审计实施阶段 O:pQf/Xn  
audit mark                                        审计标识 A~O 'l&KB  
audit materiality                                 审计重要性 Q y$8!(  
audit method                                     审计方法 ]X@/0  
audit objective                                         审计目标,审计目的 < _c84,[V  
audit of financial statements                      会计报表审计,财务报表审计 Oj~k1+*  
audit opinion                                     审计意见 ()3+! };  
audit period                                      被审计期间,被审计年度 rTW1'@E  
audit plan                                          审计计划 R0-ARq#0<  
audit planning                                    编制审计计划,制定审计计划,审计计划 :IbrV@gN{@  
audit planning stage                                  审计计划阶段 I-&/]<5y  
audit procedure                                审计程序 hW _NARA  
audit programme                               审计程序表,具体审计计划 5as';1^P&*  
audit report                                       审计报告 l<GRM1^kU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c-z=(Z  
audit report with a qualified opinion                 有保留意见的审计报告 L.ndL d  
audit report with an adverse opinion                否定意见的审计报告 / >.&  
audit report with dual dates                      双重日期审计报告 U yTq(7uo  
audit reporting stage                                 审计报告阶段 7s>d/F3*  
audit responsibility                                   审计责任 _17c}o#`5w  
audit results                                      审计结果 nolTvqMT  
audit risk                                          审计风险 =:o)+NE  
audit sampling                                          审计抽样 A3!NEFBK  
audit sampling techniques                         审计抽样方法,审计抽样技术 a5]~%xdK  
audit strategies                                  审计策略 V>4 !fD=  
audit summary                                         审计总结,审计小结 UU$ +DL  
audit team                                         审计小组 [Z~>7ayF+)  
audit test                                    审计测试 JI@~FD&  
audit trail                                          审计轨迹 E(8O3*=  
audit work                                        审计工作 B=|yjA'Fg  
audit working paper                                 审计工作底稿 tJ2l_M^  
audited financial statement                        审计会计报表,已审计财务报表 y#YCc{K [  
Auditing Guidelines (the~)                      审计规范指南 ~'v^__8  
auditing standards                             审计准则 {RwwSqJ  
audit-oriented working paper                          (审计)业务类工作底稿 7o0e j#  
authorisation                                     授权 L $l o5  
authorisation of transaction                       交易的授权 !OC?3W:^_  
availability                                         可获得性 LPewoAXO  
B 3)__b:7J  
balance                                      余额;差额;平衡 }yS"C fM  
balance sheet                                    资产负债表 bZERh:%o  
bank                                                 银行 u&2uQ-T0  
bank account                                    银行账户,银行户头 Eu1s  
bank statement                                 银行对账单 nb(#;3DQ  
barter transaction                              易货交易,以物换物交易 \muyL?  
basis of audit                                    审计依据 TS-m^Y'R  
basis of preparation                                (会计报表的)编制基础 &'T7 ~M:  
book of account                               账目,账簿 j%~UU0(J  
borrowing                                         借款,贷款,借债 /DZKz"N  
branch                                              分支,分支机构,分店 dy|r:~j3  
brought forward                                (账户余额等的)承上年,承上期,承上页 )wSsxX7:  
budget                                              预算 >:KPvq!0  
building                                      建筑物;大楼 Ca?pK_Y  
business conditions                                  业务情况,经营情况 B6OggJ9Iq  
business licence                               (企业等的)营业执照 3PI{LU  
business relation                                业务关系 oA_AnD?G+  
+%'0;  
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只看该作者 1楼 发表于: 2012-04-24
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