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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 6 hiWgbE  
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审计词汇英汉对照 }0}=- g&  
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A n.7-$1  
-oT3`d3  
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ability to continue as a going concern               持续经营能力 uE,g|51H/  
acceptability                                     可接受性,可接受程度 ~X<?&;6  
acceptable level of detection risk                     检查风险的可接受水平 lSG]{  
acceptance of engagement                       接受委托 1 \Z/}FT  
accepting the engagement for the first time              首次接受委托 P?hB`5X  
access to asset                                         对资产的接触 )l H`a  
according to                                     根据,依据,依照 ?UV|m  
account balance                                账户余额 JqV}>"WMV  
account for                                       对……进行会计处理,核算;解释 ;;K ~  
accounting                                        会计,会计学 "i,ZG$S#E  
accounting advisory serve                        会计咨询服务 _t>[gB,  
accounting firm                                 会计师事务所 V t(s4  
accounting information                      会计信息,会计资料 tu's]3RE  
accounting period                             会计期间 2j&0U!DX  
accounting policies                                   会计政策 vP%}XEF  
accounting professional bodies                 会计职业组织,会计职业团体 BB imP  
accounting records                                   会计记录 L:\>)6]Ls  
accounting responsibility                           会计责任 <DN7  
accounting service                             会计服务  }=d}q *  
accounting standards                                会计准则 LSrKi$   
Accounting Standards for Business Enterprises       企业会计准则 SQJ +C%   
accounting system                             会计系统 Z~] G+(  
accounting treatment                                会计处理 Xc$Zkfmms  
accuracy                                    准确性,精确性 jAdZS\?w  
additional audit procedures                      追加审计程序 E:y^= Y  
addressee                                         收件人,收信人 H 3so&_  
Administration of State-owned Assets  (the~)     国有资产管理局 i`5Skr:M  
administrative laws and regulations                 行政法规 {_4`0J`3  
adverse impact                                 不利影响,负面影响 05Q4$P  
adverse opinion                                反对意见 s6k(K>P l  
advisory group                                  咨询组,顾问组 W~FU!C?]  
agency fee                                        代理费,代理费用 P1^O0)  
aggregate                                          总计,合计为…… p M9M8d  
alternation of document and record                 变造文件和记录 + ryB*nT  
alternative audit procedures                      替代审计程序,备选审计程序 FXul u6"SX  
amend                                              修改,修订 !JtM`x/yR  
amortisation                                      摊销 =fJ  /6  
analytical capacity                             分析能力 C]&/k_k  
analytical procedures                               分析性程序 t +|t/1s2  
annual financial statements                        年度会计报表,年度财务报表 Fj46~#ZZ  
appendix                                          附录,附表 |rI;OvZ\  
applicable                                         适用的 qJE_4/<^!  
applicable laws and regulations                 适用的法规 rv c%[HfW;  
application systems                                  应用系统 VRTJKi  
apply consistently                              一贯地执行,一贯地实施 WmkCV+thA  
appropriate                                       适当的,合适的; 1p8pH$j'  
征用,挪用 (+SL1O P  
appropriate authorization                          适当的授权 V -_MwII-  
appropriateness of audit evidence                    审计证据的适当性 ^kke  
approval                                    批准,核准 \,#;gS "  
assertion                                    (会计报表上的)认定;确认 kt |j]:  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 h; 6G~D  
asset                                                 资产,财产 DOOF--ua  
asset restructuring                             资产重组 t'Zv)Wu1E  
assignment of duties                                 职责的划分 mWU d-|Ul  
assistant                                     助理,助理人员 ix"BLn]YZ  
associated company                                 联属公司,联营公司 "wCx]{Di  
association                                        联合,结合;协会,社团 -qBdcbi|x)  
assumption                                       假设,假定 5"ooam3  
at a given date                                         在某一特定时日 %rV|{@J `  
attestation                                         鉴证,公证 <7! "8e  
attestation service                             鉴证服务 r4d#;S9{o  
audit adjustment                                审计调整 WD1>{TSn  
audit areas                                        审计领域 !<out4Mz"  
audit conclusion                                审计结论 G#ELQ/Q  
audit effectiveness                             审计效果 2Bi?^kQ#  
audit efficiency                                  审计效率 6s>io%,:  
audit engagement letter                      审计业务约定书 JXHf$k  
audit evidence                                          审计证据 jrpki<D  
audit fee                                    审计费 Sk-Q 4D^  
audit files                                          审计档案 .<Ays?  
audit findings                                     审计中发现的事项 _GM?`  
audit implementation stage                        审计实施阶段 _2{2Xb  
audit mark                                        审计标识 ,& wd  
audit materiality                                 审计重要性 U "r)C;5  
audit method                                     审计方法 Bw~jqDZ}|  
audit objective                                         审计目标,审计目的 d|8-#.gV  
audit of financial statements                      会计报表审计,财务报表审计 wR,}#m,   
audit opinion                                     审计意见 BLAF{vVaf  
audit period                                      被审计期间,被审计年度 4Dy1M}7  
audit plan                                          审计计划 i'.D=o  
audit planning                                    编制审计计划,制定审计计划,审计计划 @6Lp $w  
audit planning stage                                  审计计划阶段 XpYd|BvW  
audit procedure                                审计程序 *>2e4j]  
audit programme                               审计程序表,具体审计计划 *sau['Ha  
audit report                                       审计报告 B`||4*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y} is=h3  
audit report with a qualified opinion                 有保留意见的审计报告 lEw;X78+  
audit report with an adverse opinion                否定意见的审计报告 N|%r5%  
audit report with dual dates                      双重日期审计报告 p]<)6sZ  
audit reporting stage                                 审计报告阶段 `$XB_ o%@  
audit responsibility                                   审计责任 ~2 nt33"  
audit results                                      审计结果 =M}tet }  
audit risk                                          审计风险 /r2S1"(q  
audit sampling                                          审计抽样 0FLCN!i1  
audit sampling techniques                         审计抽样方法,审计抽样技术 'nq~1 >i  
audit strategies                                  审计策略 59p'U/|  
audit summary                                         审计总结,审计小结 A@Lr(L  
audit team                                         审计小组  p1hF.  
audit test                                    审计测试 -ssmj8:Q\|  
audit trail                                          审计轨迹 Ya> AI.!K  
audit work                                        审计工作 P#Whh  
audit working paper                                 审计工作底稿 n).*=YLN  
audited financial statement                        审计会计报表,已审计财务报表 EZzR"W/  
Auditing Guidelines (the~)                      审计规范指南 jE=m4_Ntn  
auditing standards                             审计准则 u+ hRaI;v  
audit-oriented working paper                          (审计)业务类工作底稿 "shX~zd5  
authorisation                                     授权 +FAxqCkA  
authorisation of transaction                       交易的授权 O}(sn  
availability                                         可获得性 E 0l&d  
B `'*4B_.  
balance                                      余额;差额;平衡 3)L#V .  
balance sheet                                    资产负债表 gz~ug35  
bank                                                 银行 ! 2knS S  
bank account                                    银行账户,银行户头 =v 'Aub  
bank statement                                 银行对账单 >56fa6=3@  
barter transaction                              易货交易,以物换物交易 CrSBN~  
basis of audit                                    审计依据 mIp> ~  
basis of preparation                                (会计报表的)编制基础 Lb?q5_  
book of account                               账目,账簿 |@d}O8  
borrowing                                         借款,贷款,借债 .'$8Hj;@  
branch                                              分支,分支机构,分店 j l]3B  
brought forward                                (账户余额等的)承上年,承上期,承上页 Q`NdsS2  
budget                                              预算 6k![v@2R  
building                                      建筑物;大楼 ylb)SXBf  
business conditions                                  业务情况,经营情况 RZKx!X4=q  
business licence                               (企业等的)营业执照 o3eaNYa  
business relation                                业务关系 (+0(A777M  
4mKH |\g  
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只看该作者 1楼 发表于: 2012-04-24
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