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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;f  
   eX>x +]l6  
审计词汇英汉对照 mqQN*.8*  
   it \3-  
A C`Zz\DNG@  
(/JiOg^cw  
cJ=0zEv  
ability to continue as a going concern               持续经营能力 4;=+q b  
acceptability                                     可接受性,可接受程度 qi!+ Ceo}  
acceptable level of detection risk                     检查风险的可接受水平 #L ffmS  
acceptance of engagement                       接受委托 Q3T@=z2j%  
accepting the engagement for the first time              首次接受委托 O!#r2Y"?K1  
access to asset                                         对资产的接触 C8ek{o)%W  
according to                                     根据,依据,依照 g\:(1oY  
account balance                                账户余额 &]tZ6  
account for                                       对……进行会计处理,核算;解释 fgdqp8~  
accounting                                        会计,会计学 GUSEbIz):  
accounting advisory serve                        会计咨询服务 vq=nG]cE)  
accounting firm                                 会计师事务所 k^K>*mcJ  
accounting information                      会计信息,会计资料 lk;4l Z  
accounting period                             会计期间 hT go  
accounting policies                                   会计政策 4d-f 6iiFV  
accounting professional bodies                 会计职业组织,会计职业团体 Bq@_/*'*Y  
accounting records                                   会计记录 y\k#83aU|  
accounting responsibility                           会计责任 #TS:| =  
accounting service                             会计服务 )B)e cJJ_  
accounting standards                                会计准则 u0p[ltJ,  
Accounting Standards for Business Enterprises       企业会计准则 P:KS*lOp  
accounting system                             会计系统 ip8%9fG\>  
accounting treatment                                会计处理 9X/]O<i,Es  
accuracy                                    准确性,精确性 mBN+c9n/  
additional audit procedures                      追加审计程序 UB^OMB-W.m  
addressee                                         收件人,收信人 P.aN4 9`=  
Administration of State-owned Assets  (the~)     国有资产管理局 <x-7MU&  
administrative laws and regulations                 行政法规 >\[/e{Q"  
adverse impact                                 不利影响,负面影响 [0MNq]gxf  
adverse opinion                                反对意见 W-D{ cU  
advisory group                                  咨询组,顾问组 (P'{A>aHl0  
agency fee                                        代理费,代理费用 \:y oS>G  
aggregate                                          总计,合计为…… %>Q[j`9y  
alternation of document and record                 变造文件和记录 l]R=I2t  
alternative audit procedures                      替代审计程序,备选审计程序 ? `hA:X<  
amend                                              修改,修订 z;iNfs0i$  
amortisation                                      摊销 ]sLdz^E3D  
analytical capacity                             分析能力 p?-qlPl  
analytical procedures                               分析性程序 ,i)wS1@  
annual financial statements                        年度会计报表,年度财务报表 '9u(9S  
appendix                                          附录,附表 /:B2-4>Q!  
applicable                                         适用的 R`KlG/Tk  
applicable laws and regulations                 适用的法规 "o)jB~ :L  
application systems                                  应用系统 &$yxAqdab  
apply consistently                              一贯地执行,一贯地实施 Zz/ z7~{  
appropriate                                       适当的,合适的; Ua%;hI)j$  
征用,挪用 {^":^N)  
appropriate authorization                          适当的授权 V9Pw\K!w#\  
appropriateness of audit evidence                    审计证据的适当性 9$f%  
approval                                    批准,核准 7K5 tBUNQ  
assertion                                    (会计报表上的)认定;确认 U'@#n2p:k  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 8B! MgNKV  
asset                                                 资产,财产 rHiBW!  
asset restructuring                             资产重组 Y6G`p  
assignment of duties                                 职责的划分 UMUG~P&@  
assistant                                     助理,助理人员 70 -nAv  
associated company                                 联属公司,联营公司 'D'H)J  
association                                        联合,结合;协会,社团 O!se-h5mW8  
assumption                                       假设,假定 b|pp}il  
at a given date                                         在某一特定时日 %/oeV;D  
attestation                                         鉴证,公证 i0n u5kD+d  
attestation service                             鉴证服务 !LM9  
audit adjustment                                审计调整 +wp!hk&C5  
audit areas                                        审计领域 LEuDDJ -  
audit conclusion                                审计结论 U4=m>Ty  
audit effectiveness                             审计效果 &6e A.  
audit efficiency                                  审计效率 % oJH 6F  
audit engagement letter                      审计业务约定书 &G!~@\tMg  
audit evidence                                          审计证据 'i <%kL@  
audit fee                                    审计费 GC`/\~TM  
audit files                                          审计档案 O1Ynl` }  
audit findings                                     审计中发现的事项 +,]_TxL|C  
audit implementation stage                        审计实施阶段 :{,k F  
audit mark                                        审计标识  M1=eS@  
audit materiality                                 审计重要性 V%'' GF   
audit method                                     审计方法 3aw-fuuIb  
audit objective                                         审计目标,审计目的 -H F1c  
audit of financial statements                      会计报表审计,财务报表审计 &D91bT+L  
audit opinion                                     审计意见 SohNk9u[8  
audit period                                      被审计期间,被审计年度 tIk$4)ZAl  
audit plan                                          审计计划 *4/KK  
audit planning                                    编制审计计划,制定审计计划,审计计划 Rrrq>{D  
audit planning stage                                  审计计划阶段 _ h/:r1  
audit procedure                                审计程序 5?A<('2  
audit programme                               审计程序表,具体审计计划 O03F@v  
audit report                                       审计报告 !?" pnKb}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tzY?LX[3  
audit report with a qualified opinion                 有保留意见的审计报告 1{Ik.O)  
audit report with an adverse opinion                否定意见的审计报告 CF6qEG6  
audit report with dual dates                      双重日期审计报告 p7W9?b9  
audit reporting stage                                 审计报告阶段 ~l('ly  
audit responsibility                                   审计责任 (coaGQ@d  
audit results                                      审计结果 \0K&2'  
audit risk                                          审计风险 `#:(F z  
audit sampling                                          审计抽样 Wr@q+Whq  
audit sampling techniques                         审计抽样方法,审计抽样技术 wlQ @3RN>  
audit strategies                                  审计策略 {Y3:Y+2X3*  
audit summary                                         审计总结,审计小结 XqGa]/;}  
audit team                                         审计小组 Wj8WT)cB  
audit test                                    审计测试 n\< uT1n  
audit trail                                          审计轨迹 }zIWagC6  
audit work                                        审计工作 O;$}j:;KF  
audit working paper                                 审计工作底稿 i|0!yID0@  
audited financial statement                        审计会计报表,已审计财务报表 j )wrF@W  
Auditing Guidelines (the~)                      审计规范指南 ]F"P3':  
auditing standards                             审计准则 "EVf1iQ  
audit-oriented working paper                          (审计)业务类工作底稿 !C(PfsrR/  
authorisation                                     授权 %jJIR88  
authorisation of transaction                       交易的授权 H6Ytp^~>  
availability                                         可获得性 N;DE,[:<  
B WHqw=! G  
balance                                      余额;差额;平衡 MwX8FYF D  
balance sheet                                    资产负债表 >%5GMx>m  
bank                                                 银行 ] f5vk  
bank account                                    银行账户,银行户头 Xy}>O*  
bank statement                                 银行对账单 Rp!"c  
barter transaction                              易货交易,以物换物交易  4&%E?_M  
basis of audit                                    审计依据 'J)9#  
basis of preparation                                (会计报表的)编制基础 (1[Z#y[  
book of account                               账目,账簿 fm$Qd^E|e  
borrowing                                         借款,贷款,借债 #=72 /[  
branch                                              分支,分支机构,分店 3v&Shb?xb;  
brought forward                                (账户余额等的)承上年,承上期,承上页 Z{gDE o)  
budget                                              预算 )LNKJe+  
building                                      建筑物;大楼 GPx+]Jw8\  
business conditions                                  业务情况,经营情况 >|0 I\{ C  
business licence                               (企业等的)营业执照 *\_>=sS x;  
business relation                                业务关系 WR u/7$8  
 C~^T=IP  
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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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