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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 f2w=ln  
   r PRuSk-f  
审计词汇英汉对照 !>Qc2&ZV  
   HC;I0&v>  
A /qz "I-a  
k,*#I<($  
U<,Kw6K  
ability to continue as a going concern               持续经营能力 4htSwK+  
acceptability                                     可接受性,可接受程度 (Q+:N;  
acceptable level of detection risk                     检查风险的可接受水平 <@AsCiQF  
acceptance of engagement                       接受委托 ~=AKX(Q  
accepting the engagement for the first time              首次接受委托 yzM+28}L<I  
access to asset                                         对资产的接触 ^ Mvsq)  
according to                                     根据,依据,依照 t+4Y3*WeGF  
account balance                                账户余额 Jr>S/]"  
account for                                       对……进行会计处理,核算;解释 i\Q"a B"r  
accounting                                        会计,会计学 b#I*~  
accounting advisory serve                        会计咨询服务 |C)UZ4A/p  
accounting firm                                 会计师事务所 <K=B(-~  
accounting information                      会计信息,会计资料 &fd4IO/O  
accounting period                             会计期间 6nWx>R<  
accounting policies                                   会计政策 ,M/#Q6P0}  
accounting professional bodies                 会计职业组织,会计职业团体 Vg,>7?]6h  
accounting records                                   会计记录 )D@n?qbG  
accounting responsibility                           会计责任 )Y,?r[4{  
accounting service                             会计服务 9M7(_E;)B  
accounting standards                                会计准则 rX>y>{w~  
Accounting Standards for Business Enterprises       企业会计准则 r(in]7  
accounting system                             会计系统 2bn@:71`  
accounting treatment                                会计处理 /E4}d =5L  
accuracy                                    准确性,精确性 IL6f~!  
additional audit procedures                      追加审计程序 c>i*HN}Z|  
addressee                                         收件人,收信人 61rh\<bn  
Administration of State-owned Assets  (the~)     国有资产管理局 &pY G   
administrative laws and regulations                 行政法规 SX=0f^  
adverse impact                                 不利影响,负面影响 k-ex<el)#  
adverse opinion                                反对意见 CpqSn/  
advisory group                                  咨询组,顾问组 v.LUK  
agency fee                                        代理费,代理费用 JTh =JHJ  
aggregate                                          总计,合计为…… yDye P{  
alternation of document and record                 变造文件和记录 C94UF7al  
alternative audit procedures                      替代审计程序,备选审计程序 %1?V6&  
amend                                              修改,修订 $t H.np  
amortisation                                      摊销 |^k1hX2?W  
analytical capacity                             分析能力 n k 3<]u  
analytical procedures                               分析性程序 +l?ro[#6&.  
annual financial statements                        年度会计报表,年度财务报表 "QFADk1  
appendix                                          附录,附表 :6k DUFj}  
applicable                                         适用的 PLD'Q,R  
applicable laws and regulations                 适用的法规 ]vkHU6d  
application systems                                  应用系统 :0j`yo:w  
apply consistently                              一贯地执行,一贯地实施 T!xy^n]}  
appropriate                                       适当的,合适的; '-]BSU  
征用,挪用 Y$$?8xr ~  
appropriate authorization                          适当的授权 $0S"Lh{  
appropriateness of audit evidence                    审计证据的适当性 n25tr'=  
approval                                    批准,核准 -%V-'X5  
assertion                                    (会计报表上的)认定;确认 07"Oj9NlA  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 s>``- ]3  
asset                                                 资产,财产 pL/.JzB  
asset restructuring                             资产重组 U6'haPlOk%  
assignment of duties                                 职责的划分 / >. X+N  
assistant                                     助理,助理人员 -zLI!F 0  
associated company                                 联属公司,联营公司 p>tdJjnt  
association                                        联合,结合;协会,社团 g#%FY1xp  
assumption                                       假设,假定 L8tLW09  
at a given date                                         在某一特定时日 hGo |2@sc  
attestation                                         鉴证,公证 M Hyl=5  
attestation service                             鉴证服务 RowiSW  
audit adjustment                                审计调整 27 TZ+?  
audit areas                                        审计领域 g?AqC  
audit conclusion                                审计结论 _%Ld E z  
audit effectiveness                             审计效果 Y9L 6W+=T  
audit efficiency                                  审计效率 @OY-(cW  
audit engagement letter                      审计业务约定书 BI^]juH-c  
audit evidence                                          审计证据 X|1YGZJ  
audit fee                                    审计费 HgATH  
audit files                                          审计档案 EEZ2Gu6c  
audit findings                                     审计中发现的事项 }<h. chz,  
audit implementation stage                        审计实施阶段 7-IeJ6,D  
audit mark                                        审计标识 to|9)\  
audit materiality                                 审计重要性 h}&IlDG  
audit method                                     审计方法 ?[B[ F  
audit objective                                         审计目标,审计目的 Bg0cC  
audit of financial statements                      会计报表审计,财务报表审计 "s<l Lgi  
audit opinion                                     审计意见 ,wo"(E!4e  
audit period                                      被审计期间,被审计年度 +vSE}  
audit plan                                          审计计划 *>$)#?t  
audit planning                                    编制审计计划,制定审计计划,审计计划 4^ 6L])y  
audit planning stage                                  审计计划阶段 JsEEAM:w  
audit procedure                                审计程序 V@'S#K#  
audit programme                               审计程序表,具体审计计划 V"j nrNs3  
audit report                                       审计报告 B]F7t4Y!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g 2<S4  
audit report with a qualified opinion                 有保留意见的审计报告 E(LE*J  
audit report with an adverse opinion                否定意见的审计报告 {1DYXKe  
audit report with dual dates                      双重日期审计报告 hBE >ea  
audit reporting stage                                 审计报告阶段 &E`Z_} ~  
audit responsibility                                   审计责任 Hll}8d6[  
audit results                                      审计结果 gK\7^95  
audit risk                                          审计风险 j$oZIV7  
audit sampling                                          审计抽样 *Y0,d`  
audit sampling techniques                         审计抽样方法,审计抽样技术 :=eUNH  
audit strategies                                  审计策略 swL|Ff`$  
audit summary                                         审计总结,审计小结 X2?_lZ[\  
audit team                                         审计小组 n1(X%%2  
audit test                                    审计测试 E"&9FxS]^  
audit trail                                          审计轨迹 BQ0\+  
audit work                                        审计工作 Z`c{LYP,y"  
audit working paper                                 审计工作底稿 6|cl`}g_j  
audited financial statement                        审计会计报表,已审计财务报表 wx5*!^&j  
Auditing Guidelines (the~)                      审计规范指南  " 1Aus  
auditing standards                             审计准则 fr2w k}/b  
audit-oriented working paper                          (审计)业务类工作底稿 oa !P]r  
authorisation                                     授权 ,x.)L=Cx8  
authorisation of transaction                       交易的授权 ZUW>{'[K  
availability                                         可获得性 yvisoZX  
B 1tz .e\  
balance                                      余额;差额;平衡 3*2pacHpE  
balance sheet                                    资产负债表 U/o}{,$A  
bank                                                 银行 Yb{t!KL  
bank account                                    银行账户,银行户头 gjLgeyyWC  
bank statement                                 银行对账单 /y|r iW  
barter transaction                              易货交易,以物换物交易 pPp nO  
basis of audit                                    审计依据 7"i*J6y*  
basis of preparation                                (会计报表的)编制基础 YH9] T,  
book of account                               账目,账簿 Asu"#sd  
borrowing                                         借款,贷款,借债 S6tH!Z=(g  
branch                                              分支,分支机构,分店 3[Iw%% q  
brought forward                                (账户余额等的)承上年,承上期,承上页 (SA*9%  
budget                                              预算 %([H*sLX  
building                                      建筑物;大楼 rapca'&#  
business conditions                                  业务情况,经营情况 s9Z2EjQV  
business licence                               (企业等的)营业执照 :q1r2&ne  
business relation                                业务关系 V7_??L%Ct`  
i%8 sy  
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只看该作者 1楼 发表于: 2012-04-24
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