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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  CEbzJ   
   D8)O4bh  
审计词汇英汉对照 5ze`IY  
   0[V&8\S~'T  
A }A^ 1q5  
+8Of-ZUx  
)?F $-~7  
ability to continue as a going concern               持续经营能力 `l+ >iM  
acceptability                                     可接受性,可接受程度 <sgZ3*,A  
acceptable level of detection risk                     检查风险的可接受水平 9B qQ^`bu  
acceptance of engagement                       接受委托 ? (fQ<i n  
accepting the engagement for the first time              首次接受委托 ;3 G~["DA  
access to asset                                         对资产的接触 M4zX*&w.T  
according to                                     根据,依据,依照 BO?mQu~  
account balance                                账户余额 8FB\0LA!g  
account for                                       对……进行会计处理,核算;解释 #=`FM:WH  
accounting                                        会计,会计学 )`B -O::  
accounting advisory serve                        会计咨询服务 t)\D  
accounting firm                                 会计师事务所 &=v/VRan[  
accounting information                      会计信息,会计资料 ;[;)P tFz\  
accounting period                             会计期间 ,AdusM  
accounting policies                                   会计政策 }%-UL{3%  
accounting professional bodies                 会计职业组织,会计职业团体 IUluJ.sXIf  
accounting records                                   会计记录 H;b8I  
accounting responsibility                           会计责任 DkDw>Nx<rs  
accounting service                             会计服务 JVD@I{  
accounting standards                                会计准则 xP8iz?6"V  
Accounting Standards for Business Enterprises       企业会计准则 "}S9`-Wd|  
accounting system                             会计系统 AeNyZ[40T  
accounting treatment                                会计处理 B.]qrS|  
accuracy                                    准确性,精确性 aEcktg6h  
additional audit procedures                      追加审计程序 +CsI,Uf4*  
addressee                                         收件人,收信人 Rf)'HT  
Administration of State-owned Assets  (the~)     国有资产管理局 XD;15a  
administrative laws and regulations                 行政法规 9 eSN +q  
adverse impact                                 不利影响,负面影响 4(` 2#  
adverse opinion                                反对意见 hknwis%y  
advisory group                                  咨询组,顾问组 k)N2 +/  
agency fee                                        代理费,代理费用 y3&Tv  
aggregate                                          总计,合计为…… B]A 5n8<  
alternation of document and record                 变造文件和记录 $w|o@ Ml)  
alternative audit procedures                      替代审计程序,备选审计程序 u~' m7  
amend                                              修改,修订 &,W_#l{  
amortisation                                      摊销 "\VW. S  
analytical capacity                             分析能力 9F2P(aS  
analytical procedures                               分析性程序 ddUjs8VvJ  
annual financial statements                        年度会计报表,年度财务报表 pieU|?fQ  
appendix                                          附录,附表 K!IF?iell  
applicable                                         适用的 B'G*y2UnG  
applicable laws and regulations                 适用的法规 8C*6Fjb#  
application systems                                  应用系统 c JU!zG  
apply consistently                              一贯地执行,一贯地实施 B6tcKh9d,  
appropriate                                       适当的,合适的; L eG7x7n  
征用,挪用 Eg@R[ ^T  
appropriate authorization                          适当的授权 zznPD%#Sc  
appropriateness of audit evidence                    审计证据的适当性 ^>,< *p  
approval                                    批准,核准 .nj?;).  
assertion                                    (会计报表上的)认定;确认 Fpj6Atk  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ATYQ6E[{MV  
asset                                                 资产,财产 jOoIF/So  
asset restructuring                             资产重组 |@o]X?^  
assignment of duties                                 职责的划分 6MLN>)t  
assistant                                     助理,助理人员 7&;[an^w  
associated company                                 联属公司,联营公司 pm' @2dT  
association                                        联合,结合;协会,社团 c8k6(#\  
assumption                                       假设,假定 jjS{q ,bo  
at a given date                                         在某一特定时日 ,cGwtt(  
attestation                                         鉴证,公证 |QAeQWP+1  
attestation service                             鉴证服务 &rl]$Mtt  
audit adjustment                                审计调整 {Y3_I\H8{  
audit areas                                        审计领域 dO 1-c`  
audit conclusion                                审计结论 4b3F9  
audit effectiveness                             审计效果 s T :tFK\  
audit efficiency                                  审计效率 U/1[~429  
audit engagement letter                      审计业务约定书 /%J&/2Wz  
audit evidence                                          审计证据 <?q&PCAn^  
audit fee                                    审计费 R,d70w (_  
audit files                                          审计档案 Sy+]SeF&  
audit findings                                     审计中发现的事项 <B ]i80.  
audit implementation stage                        审计实施阶段 8!o{W=m^4  
audit mark                                        审计标识 Z ,|1G6f@  
audit materiality                                 审计重要性 PBxK >a  
audit method                                     审计方法 @yU!sE:  
audit objective                                         审计目标,审计目的 wzHjEW  
audit of financial statements                      会计报表审计,财务报表审计 Z30z<d,j  
audit opinion                                     审计意见 _SBp66 r  
audit period                                      被审计期间,被审计年度 Ie^Dn!0S  
audit plan                                          审计计划 X]JpS  
audit planning                                    编制审计计划,制定审计计划,审计计划 LH3N}J({  
audit planning stage                                  审计计划阶段 0p:ClM 2O  
audit procedure                                审计程序 :Fi%Cef|  
audit programme                               审计程序表,具体审计计划 p0[,$$pM  
audit report                                       审计报告 Ac5o K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wZ]BY ;  
audit report with a qualified opinion                 有保留意见的审计报告 NgE&KPj\  
audit report with an adverse opinion                否定意见的审计报告 0_,3/EWa  
audit report with dual dates                      双重日期审计报告 .q_uJ_qu-  
audit reporting stage                                 审计报告阶段 dPH! V6r  
audit responsibility                                   审计责任 [}9XHhY1O=  
audit results                                      审计结果 hSx+ {4PZ  
audit risk                                          审计风险 e\d5SKY  
audit sampling                                          审计抽样 L6[rvM|9_  
audit sampling techniques                         审计抽样方法,审计抽样技术 b2}QoJ@`  
audit strategies                                  审计策略 }l]3m=)  
audit summary                                         审计总结,审计小结 %|D\j-~  
audit team                                         审计小组 fncwe ';?  
audit test                                    审计测试 7/^TwNsv  
audit trail                                          审计轨迹 0XQ".:+h  
audit work                                        审计工作 aiR|.opIb  
audit working paper                                 审计工作底稿 "x:)$@  
audited financial statement                        审计会计报表,已审计财务报表 l $p_])x  
Auditing Guidelines (the~)                      审计规范指南 U2[3 S\@  
auditing standards                             审计准则  0'V -  
audit-oriented working paper                          (审计)业务类工作底稿 _M"$5 T  
authorisation                                     授权 Lilk8|?#W  
authorisation of transaction                       交易的授权 Eis%)oE  
availability                                         可获得性 ArmL,  
B (AM,4)lW,  
balance                                      余额;差额;平衡 j;AzkReb  
balance sheet                                    资产负债表 <PfPh~  
bank                                                 银行 nIT^'  
bank account                                    银行账户,银行户头 9s\i(/RxW  
bank statement                                 银行对账单 9?}rpA`P  
barter transaction                              易货交易,以物换物交易 * 0&i'0>  
basis of audit                                    审计依据 vYMbson}  
basis of preparation                                (会计报表的)编制基础 XftJ=  *  
book of account                               账目,账簿 M|Dwk3#  
borrowing                                         借款,贷款,借债 $^NWzc  
branch                                              分支,分支机构,分店 QN}3S0  
brought forward                                (账户余额等的)承上年,承上期,承上页 ?) ,xZ1"  
budget                                              预算 F"m}mf  
building                                      建筑物;大楼 Ltic_cjYd?  
business conditions                                  业务情况,经营情况 . ~A"Wyu\  
business licence                               (企业等的)营业执照 *nsnX/e(-  
business relation                                业务关系 t5jhpPVf  
G7_"^r%c9;  
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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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