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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  mY-r:  
   x \lua  
审计词汇英汉对照 y<Z8+/f`f  
   ,ua]h8  
A K-K+%U  
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ability to continue as a going concern               持续经营能力 I3A](`  
acceptability                                     可接受性,可接受程度 rkV ZP!7!  
acceptable level of detection risk                     检查风险的可接受水平 tUzuel*  
acceptance of engagement                       接受委托 ~{xY{qL  
accepting the engagement for the first time              首次接受委托 |(Sqd;#v  
access to asset                                         对资产的接触 fZg Z  
according to                                     根据,依据,依照 zZ kwfF  
account balance                                账户余额 :iq1-Pw  
account for                                       对……进行会计处理,核算;解释 N52N ^X>  
accounting                                        会计,会计学 <w[)T `4N  
accounting advisory serve                        会计咨询服务 B4|3@X0 (  
accounting firm                                 会计师事务所 (UpSi6?\  
accounting information                      会计信息,会计资料 )V3G~p=0  
accounting period                             会计期间 Ltc>@  
accounting policies                                   会计政策 T. {P}#'|  
accounting professional bodies                 会计职业组织,会计职业团体 GZ9XG">  
accounting records                                   会计记录 o)w'w34FCT  
accounting responsibility                           会计责任 P'zA=Rd&~>  
accounting service                             会计服务 iYFM@ta  
accounting standards                                会计准则 M}HGFN  
Accounting Standards for Business Enterprises       企业会计准则 (xMAo;s_  
accounting system                             会计系统 ?'^xO:  
accounting treatment                                会计处理 By%aTuV$  
accuracy                                    准确性,精确性 ="MG>4j3.F  
additional audit procedures                      追加审计程序 I6\ l 6o  
addressee                                         收件人,收信人 &6h,'U  
Administration of State-owned Assets  (the~)     国有资产管理局 gmt`_Dpm$  
administrative laws and regulations                 行政法规 znD0&CS9q  
adverse impact                                 不利影响,负面影响 od $Cm5  
adverse opinion                                反对意见 I~EJctOG  
advisory group                                  咨询组,顾问组 GDhg VOW(  
agency fee                                        代理费,代理费用 iielAj*b  
aggregate                                          总计,合计为…… %G>*Pez %  
alternation of document and record                 变造文件和记录 )%P!<|s:5  
alternative audit procedures                      替代审计程序,备选审计程序 b16\2%Ea1  
amend                                              修改,修订 UkeX">  
amortisation                                      摊销 MK,#"Ty}zK  
analytical capacity                             分析能力 (;\JCeGA  
analytical procedures                               分析性程序 Ak&eGd$d  
annual financial statements                        年度会计报表,年度财务报表 t '* L,  
appendix                                          附录,附表 ZxY%x/K  
applicable                                         适用的 ~ #Vrf0w/  
applicable laws and regulations                 适用的法规 PU[] Nw  
application systems                                  应用系统 Z+JPxe#7  
apply consistently                              一贯地执行,一贯地实施 J&2cf#  
appropriate                                       适当的,合适的; ELPzqBI  
征用,挪用 Xbe=_9l&p  
appropriate authorization                          适当的授权 b@"#A8M  
appropriateness of audit evidence                    审计证据的适当性 vT)FLhH6*  
approval                                    批准,核准 F{v>   
assertion                                    (会计报表上的)认定;确认 \'x. DVp  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 =[`B -?  
asset                                                 资产,财产 l*^c?lp)  
asset restructuring                             资产重组 w a2?%y_G  
assignment of duties                                 职责的划分 y38x^fuYJ~  
assistant                                     助理,助理人员 `B-jwVrN(  
associated company                                 联属公司,联营公司 Z7J8%ywQ  
association                                        联合,结合;协会,社团 RR |Z,  
assumption                                       假设,假定 f0S$p R  
at a given date                                         在某一特定时日 9bwG3jn4?  
attestation                                         鉴证,公证 &?"E "GH  
attestation service                             鉴证服务 P-U9FKrt  
audit adjustment                                审计调整 $MhfGMk!'  
audit areas                                        审计领域 Y?IvG&])  
audit conclusion                                审计结论 9(eTCe-~6  
audit effectiveness                             审计效果 '(fQtQ%  
audit efficiency                                  审计效率 UXgeL2`;  
audit engagement letter                      审计业务约定书 'A2^K5`3  
audit evidence                                          审计证据 @? e+;Sx  
audit fee                                    审计费 xU9T8Lw  
audit files                                          审计档案 C( wZj O?N  
audit findings                                     审计中发现的事项 \3q Z0  
audit implementation stage                        审计实施阶段 A s"% u  
audit mark                                        审计标识 AO[/-Uij  
audit materiality                                 审计重要性 ` "Lk@  
audit method                                     审计方法 ZB+~0[C  
audit objective                                         审计目标,审计目的 7fE U5@  
audit of financial statements                      会计报表审计,财务报表审计 PJ -g.0q  
audit opinion                                     审计意见 l\t g.O~  
audit period                                      被审计期间,被审计年度 @5}(Y( @  
audit plan                                          审计计划 FIu|eW+<l  
audit planning                                    编制审计计划,制定审计计划,审计计划  9q[ d?1  
audit planning stage                                  审计计划阶段 [jnA?Ge:  
audit procedure                                审计程序 T\v~"pMu*0  
audit programme                               审计程序表,具体审计计划 9KCeKT>v  
audit report                                       审计报告 JIatRc?g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E\1e8Wyh  
audit report with a qualified opinion                 有保留意见的审计报告 4LXC;gZ  
audit report with an adverse opinion                否定意见的审计报告 ,,8'29yEq  
audit report with dual dates                      双重日期审计报告 { Ri6975  
audit reporting stage                                 审计报告阶段 ,Jrm85 oG  
audit responsibility                                   审计责任 hm, H3pN  
audit results                                      审计结果 T deHs{|  
audit risk                                          审计风险 I+eKuWB  
audit sampling                                          审计抽样 dt5`UBvUg  
audit sampling techniques                         审计抽样方法,审计抽样技术 A=96N@m6  
audit strategies                                  审计策略 \ORE;pG  
audit summary                                         审计总结,审计小结 @+>t]jyz  
audit team                                         审计小组 gY {/)"  
audit test                                    审计测试 Y>2oU`ly,  
audit trail                                          审计轨迹 "N3!!3  
audit work                                        审计工作 pnpf/T{xpM  
audit working paper                                 审计工作底稿 wd*V,ZN7  
audited financial statement                        审计会计报表,已审计财务报表 L_5o7~`0  
Auditing Guidelines (the~)                      审计规范指南 XyYP!<].C  
auditing standards                             审计准则 ]|QA`5=$  
audit-oriented working paper                          (审计)业务类工作底稿  Il]p >B  
authorisation                                     授权 7*eIs2aY  
authorisation of transaction                       交易的授权 \2Yo*jE}  
availability                                         可获得性 uWLf9D"  
B . efbORp  
balance                                      余额;差额;平衡 RDxvN:v  
balance sheet                                    资产负债表 C]a iu  
bank                                                 银行 8;i'dF:)  
bank account                                    银行账户,银行户头 @NYlVk2  
bank statement                                 银行对账单 1}q(Pn2  
barter transaction                              易货交易,以物换物交易 QE6L_\l  
basis of audit                                    审计依据 i4<n#]1!t  
basis of preparation                                (会计报表的)编制基础 1`2lq~=GV  
book of account                               账目,账簿 2m,t<Y;  
borrowing                                         借款,贷款,借债 $Yj4&Two<  
branch                                              分支,分支机构,分店 | MXRNA~  
brought forward                                (账户余额等的)承上年,承上期,承上页 H,(4a2zx  
budget                                              预算 Y z],["*Q  
building                                      建筑物;大楼 ]Wn=Oc{F  
business conditions                                  业务情况,经营情况 'XI-x[w  
business licence                               (企业等的)营业执照 Q"k #eEA  
business relation                                业务关系 .*Axr\x3  
IAd[_<9D  
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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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