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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 >I;J!{  
   aDjYT/`l  
审计词汇英汉对照 (, 2U?p  
   5q{ -RJ  
A ??= su.b  
iGsD!2  
g 9:V00^<  
ability to continue as a going concern               持续经营能力 dmUa\1g#  
acceptability                                     可接受性,可接受程度 84M*)cKR~  
acceptable level of detection risk                     检查风险的可接受水平 U&SgB[QHO  
acceptance of engagement                       接受委托 5D`!Tu3  
accepting the engagement for the first time              首次接受委托  !yf7y/qY  
access to asset                                         对资产的接触 '7>Yr zq  
according to                                     根据,依据,依照 &cB +la\_  
account balance                                账户余额 Ihg1%.^V\  
account for                                       对……进行会计处理,核算;解释 @y{ f>nm  
accounting                                        会计,会计学 RWINdJZ  
accounting advisory serve                        会计咨询服务 BMovl4*5  
accounting firm                                 会计师事务所 V?o%0V  
accounting information                      会计信息,会计资料 lsRW.h,  
accounting period                             会计期间  #]FJx  
accounting policies                                   会计政策 38gEto#q  
accounting professional bodies                 会计职业组织,会计职业团体 i$ S*5+  
accounting records                                   会计记录 w.R2' W R  
accounting responsibility                           会计责任 J2Z? }5>  
accounting service                             会计服务 G;v3kGn  
accounting standards                                会计准则 Q@? {|7:  
Accounting Standards for Business Enterprises       企业会计准则 udGZ%Mr_  
accounting system                             会计系统 ,kw:g&A  
accounting treatment                                会计处理 =!P$[pN2  
accuracy                                    准确性,精确性 fIm=^}?fwK  
additional audit procedures                      追加审计程序 R)BH:wg"  
addressee                                         收件人,收信人 Th J`-Ro  
Administration of State-owned Assets  (the~)     国有资产管理局 4#2iq@s  
administrative laws and regulations                 行政法规 .V?>Jhok  
adverse impact                                 不利影响,负面影响 yh"48@L'D  
adverse opinion                                反对意见 $BWA= 2$  
advisory group                                  咨询组,顾问组 WS1$cAD2N  
agency fee                                        代理费,代理费用 W)fh}|.5  
aggregate                                          总计,合计为…… <%EjrjdvL+  
alternation of document and record                 变造文件和记录 #i}:CI>2  
alternative audit procedures                      替代审计程序,备选审计程序 &(,-:"{pNR  
amend                                              修改,修订 pQ9~^  
amortisation                                      摊销 )5U2-g#U  
analytical capacity                             分析能力 so@wUxF  
analytical procedures                               分析性程序 :`20i*  
annual financial statements                        年度会计报表,年度财务报表 A6%~+9  
appendix                                          附录,附表 @c^g<  
applicable                                         适用的 anxwK47  
applicable laws and regulations                 适用的法规 XCQPVSh  
application systems                                  应用系统 e? n8 S  
apply consistently                              一贯地执行,一贯地实施 W#lt_2!j  
appropriate                                       适当的,合适的; +IPMI#n  
征用,挪用 i4r8146D[  
appropriate authorization                          适当的授权 OIdoe0JR:O  
appropriateness of audit evidence                    审计证据的适当性 dn|OY. `|  
approval                                    批准,核准 %E `=c]!  
assertion                                    (会计报表上的)认定;确认 W"ldQ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 }@Ou]o  
asset                                                 资产,财产 1i:Q %E F  
asset restructuring                             资产重组 1n|K   
assignment of duties                                 职责的划分 D./3,z  
assistant                                     助理,助理人员 Y5$VWUrB  
associated company                                 联属公司,联营公司 YKG}4{T  
association                                        联合,结合;协会,社团 &(YNz9L  
assumption                                       假设,假定 mUjM5ceAXO  
at a given date                                         在某一特定时日 7) 37AKw  
attestation                                         鉴证,公证 #x[3@zP.  
attestation service                             鉴证服务 F=r`'\JV[  
audit adjustment                                审计调整 TOXZl3 s5#  
audit areas                                        审计领域 Xhm)K3RA*T  
audit conclusion                                审计结论 1h#UM6  
audit effectiveness                             审计效果 sRDxa5<MD  
audit efficiency                                  审计效率 e.? ;mD  
audit engagement letter                      审计业务约定书 M"|({+9eG  
audit evidence                                          审计证据 L#9g ~>~  
audit fee                                    审计费 UZb!tO2  
audit files                                          审计档案 9>h K4&m^  
audit findings                                     审计中发现的事项 +EE(d/ f  
audit implementation stage                        审计实施阶段 hT?|:!ED.F  
audit mark                                        审计标识 rX@?~(^ML  
audit materiality                                 审计重要性 u$V8fus0  
audit method                                     审计方法 56T{JTo  
audit objective                                         审计目标,审计目的 *ci%c^}V  
audit of financial statements                      会计报表审计,财务报表审计 "=vH,_"Ql  
audit opinion                                     审计意见 ]Wdnr1d~8  
audit period                                      被审计期间,被审计年度 9 `z^'k&  
audit plan                                          审计计划  dPCn6  
audit planning                                    编制审计计划,制定审计计划,审计计划 J!@`tR-  
audit planning stage                                  审计计划阶段 )G=hgqy  
audit procedure                                审计程序 ~Op~~ m  
audit programme                               审计程序表,具体审计计划 /aX 5G  
audit report                                       审计报告 2<33BBlWA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J1gLT $  
audit report with a qualified opinion                 有保留意见的审计报告 z`KP }-  
audit report with an adverse opinion                否定意见的审计报告 ]q CCCI`  
audit report with dual dates                      双重日期审计报告 +w'He9 n  
audit reporting stage                                 审计报告阶段 2}jC%jR2  
audit responsibility                                   审计责任 #AUV&pI[  
audit results                                      审计结果 ~5sH`w~vQ  
audit risk                                          审计风险 :to1%6  
audit sampling                                          审计抽样 @w{"6xc%a  
audit sampling techniques                         审计抽样方法,审计抽样技术 ERZWK  
audit strategies                                  审计策略 >[a&,gS  
audit summary                                         审计总结,审计小结 68, (+vkB  
audit team                                         审计小组 (4oO8 aBB  
audit test                                    审计测试 6h3TU,$r  
audit trail                                          审计轨迹 Zz@wbhMV  
audit work                                        审计工作 B96"|v$  
audit working paper                                 审计工作底稿 YCnKX<Wv  
audited financial statement                        审计会计报表,已审计财务报表 u[~= a 5:4  
Auditing Guidelines (the~)                      审计规范指南 \YrvH  
auditing standards                             审计准则 [|{m/`8C  
audit-oriented working paper                          (审计)业务类工作底稿 ~ w,hJ `  
authorisation                                     授权 CGY,I UG  
authorisation of transaction                       交易的授权 x3]y*6  
availability                                         可获得性 cL yed3uU  
B wS}Rl}#Oh?  
balance                                      余额;差额;平衡 S1G3xY$0  
balance sheet                                    资产负债表 yOr5kWqX  
bank                                                 银行 Q3|I.I e  
bank account                                    银行账户,银行户头 p4M7BK:nf  
bank statement                                 银行对账单 z;+LU 6V  
barter transaction                              易货交易,以物换物交易 o]O  
basis of audit                                    审计依据 E!zAUEVQm[  
basis of preparation                                (会计报表的)编制基础 `6QQS3fk!  
book of account                               账目,账簿 "pW@[2Dkx/  
borrowing                                         借款,贷款,借债 UgA G2  
branch                                              分支,分支机构,分店 C:$pAE(  
brought forward                                (账户余额等的)承上年,承上期,承上页 CyEEE2cV  
budget                                              预算 (X(c.Jj  
building                                      建筑物;大楼 `R{ ZED l'  
business conditions                                  业务情况,经营情况 9i*Xd$ G  
business licence                               (企业等的)营业执照 9G"-~C"e3  
business relation                                业务关系 Aa`'g0wmc  
@(_f}S gfE  
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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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