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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 wCw_aXqq  
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审计词汇英汉对照 x#jJ 0T  
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ability to continue as a going concern               持续经营能力 5.U4P<qS  
acceptability                                     可接受性,可接受程度 m.&"D> \t  
acceptable level of detection risk                     检查风险的可接受水平 CJf4b:SY@  
acceptance of engagement                       接受委托 "VI2--%v3  
accepting the engagement for the first time              首次接受委托 4)].{Z4 q  
access to asset                                         对资产的接触 .,&6 x.  
according to                                     根据,依据,依照 3bZ:*6W.6  
account balance                                账户余额 ey ?paT  
account for                                       对……进行会计处理,核算;解释 Np>0c -S  
accounting                                        会计,会计学 mt]50}eK  
accounting advisory serve                        会计咨询服务 $&KiN82,  
accounting firm                                 会计师事务所 s&D>'J  
accounting information                      会计信息,会计资料 Y8Z-m (OQ  
accounting period                             会计期间 QB6. o6  
accounting policies                                   会计政策 ^.u J]k0  
accounting professional bodies                 会计职业组织,会计职业团体 x%OJ3Qjj=  
accounting records                                   会计记录 #|;;>YnZ   
accounting responsibility                           会计责任 KD73Aw  
accounting service                             会计服务 l;vA"b=]  
accounting standards                                会计准则 O_^ uLp  
Accounting Standards for Business Enterprises       企业会计准则 I vJ5J&!  
accounting system                             会计系统 K(heeZUt  
accounting treatment                                会计处理 @i>o+>V  
accuracy                                    准确性,精确性 TQsTL2a  
additional audit procedures                      追加审计程序 vg-'MG  
addressee                                         收件人,收信人 '=1@,Skj-  
Administration of State-owned Assets  (the~)     国有资产管理局 dEK bB  
administrative laws and regulations                 行政法规 A"Sp7M[J  
adverse impact                                 不利影响,负面影响 F:'>zB]-}  
adverse opinion                                反对意见 bw*D!mm,  
advisory group                                  咨询组,顾问组 ea6`%,lF~  
agency fee                                        代理费,代理费用 91:TE8?Z  
aggregate                                          总计,合计为…… ~5 e 1&  
alternation of document and record                 变造文件和记录 g]m}@b6(h  
alternative audit procedures                      替代审计程序,备选审计程序 *#c^.4$'  
amend                                              修改,修订 #p/'5lA&j  
amortisation                                      摊销 E#/vgm=W;  
analytical capacity                             分析能力 9B2`FJ  
analytical procedures                               分析性程序 ,N@N4<C]  
annual financial statements                        年度会计报表,年度财务报表 41^ $  
appendix                                          附录,附表 'aJm4W&j  
applicable                                         适用的 ,Laz515  
applicable laws and regulations                 适用的法规 ;-d2~1$  
application systems                                  应用系统 X,ok3c4X  
apply consistently                              一贯地执行,一贯地实施 L,* #  
appropriate                                       适当的,合适的; 8rM1kOCf  
征用,挪用 \5R>+[n!  
appropriate authorization                          适当的授权 TM0DR'.  
appropriateness of audit evidence                    审计证据的适当性 e|Mw9DIW  
approval                                    批准,核准 &C.m*^`^  
assertion                                    (会计报表上的)认定;确认 {^6<Ohe4j  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 mmBZ}V+&=  
asset                                                 资产,财产 2br~Vn0N  
asset restructuring                             资产重组 _0!<iN L  
assignment of duties                                 职责的划分 &d&nsQ  
assistant                                     助理,助理人员 z[*Y%o8-r  
associated company                                 联属公司,联营公司 g <5G#  
association                                        联合,结合;协会,社团 g0 Jy:`M  
assumption                                       假设,假定 eN-lz_..7  
at a given date                                         在某一特定时日 W24n%Ps  
attestation                                         鉴证,公证 <:I]0|[  
attestation service                             鉴证服务 B+2Jea,N  
audit adjustment                                审计调整 h f9yK6  
audit areas                                        审计领域 f$]ttU U  
audit conclusion                                审计结论 :B1a2Y^"  
audit effectiveness                             审计效果 0;:AT|U/d  
audit efficiency                                  审计效率 u\P)x~-TM  
audit engagement letter                      审计业务约定书 ZY-mUg  
audit evidence                                          审计证据 <hzuPi@  
audit fee                                    审计费 q\T}jF\t  
audit files                                          审计档案 # PZBh  
audit findings                                     审计中发现的事项 A^@,Ha  
audit implementation stage                        审计实施阶段 >&l{_b\k  
audit mark                                        审计标识 avEsX_.  
audit materiality                                 审计重要性 mBWhC<kKs  
audit method                                     审计方法 d{~Qd|<rr  
audit objective                                         审计目标,审计目的 H'wh0K(  
audit of financial statements                      会计报表审计,财务报表审计 AW/)R"+  
audit opinion                                     审计意见 VDC"tSQ  
audit period                                      被审计期间,被审计年度 | sZu1K  
audit plan                                          审计计划 gfm aO ]  
audit planning                                    编制审计计划,制定审计计划,审计计划 8b:\@]g$  
audit planning stage                                  审计计划阶段 Uiu9o]n  
audit procedure                                审计程序 bZi;jl  
audit programme                               审计程序表,具体审计计划 C^!ej"  
audit report                                       审计报告 =%R|@lz_x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  9Li.B1j  
audit report with a qualified opinion                 有保留意见的审计报告 62{[)jt{  
audit report with an adverse opinion                否定意见的审计报告 &$hT27A>k  
audit report with dual dates                      双重日期审计报告 kG|pM54:^  
audit reporting stage                                 审计报告阶段 77o&$l,A|  
audit responsibility                                   审计责任 2-.%WhE/  
audit results                                      审计结果 C;.+ kE  
audit risk                                          审计风险 ?,Zc{   
audit sampling                                          审计抽样 z{dn   
audit sampling techniques                         审计抽样方法,审计抽样技术 ~n`G>Oe3  
audit strategies                                  审计策略 kU$M 8J.  
audit summary                                         审计总结,审计小结 +)QA!g$  
audit team                                         审计小组 /7-qb^V  
audit test                                    审计测试 uq_h8JH$  
audit trail                                          审计轨迹 4 Q FX  
audit work                                        审计工作 +Y|HO[  
audit working paper                                 审计工作底稿 Trwk9 +  
audited financial statement                        审计会计报表,已审计财务报表 Rhil]|a/  
Auditing Guidelines (the~)                      审计规范指南 tx{tIw^2;  
auditing standards                             审计准则 &4-rDR,  
audit-oriented working paper                          (审计)业务类工作底稿 P g1EE"N@  
authorisation                                     授权 {;j@-=pV  
authorisation of transaction                       交易的授权 sKuPV  
availability                                         可获得性 ?L~Z]+-  
B ,Jh('r7  
balance                                      余额;差额;平衡 5 ,1q%  
balance sheet                                    资产负债表 Hn mByn\j  
bank                                                 银行 ,1g*0W^  
bank account                                    银行账户,银行户头 NK0hT,_  
bank statement                                 银行对账单 xtP=/B/  
barter transaction                              易货交易,以物换物交易 M/^kita  
basis of audit                                    审计依据 aok,qn'j  
basis of preparation                                (会计报表的)编制基础 Pw_[{LL  
book of account                               账目,账簿 Je~d/,^WU  
borrowing                                         借款,贷款,借债 8ncgTCH:  
branch                                              分支,分支机构,分店 Al(u|LbQ  
brought forward                                (账户余额等的)承上年,承上期,承上页 %xWscA%^u  
budget                                              预算 s(Tgv  
building                                      建筑物;大楼 hr] :bR  
business conditions                                  业务情况,经营情况 (6S f#M  
business licence                               (企业等的)营业执照 jboQ)NxT!,  
business relation                                业务关系 "3Z<V8xB  
xr\wOQ*`  
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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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