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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 Z>=IP-,>  
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审计词汇英汉对照 iuxI$  
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ability to continue as a going concern               持续经营能力 m |K"I3W$  
acceptability                                     可接受性,可接受程度 W 7xh  
acceptable level of detection risk                     检查风险的可接受水平 %6A."sePO  
acceptance of engagement                       接受委托 Po(Y',xI[  
accepting the engagement for the first time              首次接受委托 CC{*'p6  
access to asset                                         对资产的接触 N=Q<mj;,  
according to                                     根据,依据,依照 Fjnp0:p9X  
account balance                                账户余额 UB%Zq1D|t  
account for                                       对……进行会计处理,核算;解释 Ck`-<)uN  
accounting                                        会计,会计学 2o8:[3C5  
accounting advisory serve                        会计咨询服务 hw2'.}B"(  
accounting firm                                 会计师事务所 Ynn:,  
accounting information                      会计信息,会计资料 JONfNb+  
accounting period                             会计期间 qp#Is{=m  
accounting policies                                   会计政策 !VLk|6mn  
accounting professional bodies                 会计职业组织,会计职业团体 fU/&e^, 's  
accounting records                                   会计记录 \"]KF8c^_  
accounting responsibility                           会计责任 ;v#BguM  
accounting service                             会计服务 |3LD"! rEx  
accounting standards                                会计准则 0.pZlv  
Accounting Standards for Business Enterprises       企业会计准则 U-F\3a;&  
accounting system                             会计系统 AN193o   
accounting treatment                                会计处理 Q#kSp8  
accuracy                                    准确性,精确性 X`/GiYTu  
additional audit procedures                      追加审计程序 }~I(e  
addressee                                         收件人,收信人 QoLp$1O (y  
Administration of State-owned Assets  (the~)     国有资产管理局 B#Q` !B4v  
administrative laws and regulations                 行政法规 [j3-a4W u  
adverse impact                                 不利影响,负面影响 !sknO53`H`  
adverse opinion                                反对意见 3(2WO^zX {  
advisory group                                  咨询组,顾问组 C8{bqmlm@  
agency fee                                        代理费,代理费用 2/WtOQI B  
aggregate                                          总计,合计为…… W D/\f$4  
alternation of document and record                 变造文件和记录 K#"J8h;x  
alternative audit procedures                      替代审计程序,备选审计程序 1iA0+Ex(j  
amend                                              修改,修订 P}`|8b1W  
amortisation                                      摊销 jF$bCbAUce  
analytical capacity                             分析能力 ;C  ^!T  
analytical procedures                               分析性程序 ddTsR  
annual financial statements                        年度会计报表,年度财务报表 A&?8 rc   
appendix                                          附录,附表 34*73WxK  
applicable                                         适用的 } Z/[ "  
applicable laws and regulations                 适用的法规 N F$k~r  
application systems                                  应用系统 bA_/ 6r)u  
apply consistently                              一贯地执行,一贯地实施 ]QU 9|1  
appropriate                                       适当的,合适的; #!0=I s^  
征用,挪用 "*U0xnI  
appropriate authorization                          适当的授权 n%faD  
appropriateness of audit evidence                    审计证据的适当性 Ie<H4G5Vh  
approval                                    批准,核准 qw?Wi%t(x8  
assertion                                    (会计报表上的)认定;确认 "h@=O c  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 -(dtAo6  
asset                                                 资产,财产 ^l:~r2  
asset restructuring                             资产重组 (HEi;  
assignment of duties                                 职责的划分 SD/=e3  
assistant                                     助理,助理人员 ]8n*fo2#  
associated company                                 联属公司,联营公司 VGY x(  
association                                        联合,结合;协会,社团 r* q  
assumption                                       假设,假定 *5QN:  
at a given date                                         在某一特定时日 @Ojbu@A  
attestation                                         鉴证,公证 CL|d>  
attestation service                             鉴证服务 sH'IA~7   
audit adjustment                                审计调整 ~hZr1hT6L  
audit areas                                        审计领域 *b}/fG)XZ  
audit conclusion                                审计结论 a Xn:hn~O  
audit effectiveness                             审计效果 `K7UWtp  
audit efficiency                                  审计效率 /Hs\`Kg"!  
audit engagement letter                      审计业务约定书 !V'~<&  
audit evidence                                          审计证据 K/YXLR +  
audit fee                                    审计费 #0"Pd8@  
audit files                                          审计档案 rNK<p3=7)  
audit findings                                     审计中发现的事项 SHc?C&^S  
audit implementation stage                        审计实施阶段 ]')  
audit mark                                        审计标识 a'%eyN  
audit materiality                                 审计重要性 <.Dg3RH  
audit method                                     审计方法 ?NVX# t'  
audit objective                                         审计目标,审计目的 Yu}[RXC(=  
audit of financial statements                      会计报表审计,财务报表审计 'uW&AD p  
audit opinion                                     审计意见 34 '[O  
audit period                                      被审计期间,被审计年度 0{OafL8&l  
audit plan                                          审计计划 6Y%{ YQ}s|  
audit planning                                    编制审计计划,制定审计计划,审计计划 { v  [  
audit planning stage                                  审计计划阶段 1`sTGNo  
audit procedure                                审计程序 !gm@QO cF  
audit programme                               审计程序表,具体审计计划 i*]$_\yl"  
audit report                                       审计报告 e#AmtheZR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U>i}C_7g  
audit report with a qualified opinion                 有保留意见的审计报告 }Ip1|Gj  
audit report with an adverse opinion                否定意见的审计报告 Pil_zQ4  
audit report with dual dates                      双重日期审计报告 ?$Dc>  
audit reporting stage                                 审计报告阶段 FvJkb!5*e_  
audit responsibility                                   审计责任 Hmx Y{KB  
audit results                                      审计结果 K0{ ,*>C  
audit risk                                          审计风险 (Fj"<  
audit sampling                                          审计抽样 IkuE|  
audit sampling techniques                         审计抽样方法,审计抽样技术 35H.ZXQp-  
audit strategies                                  审计策略 ;d .gVR_V  
audit summary                                         审计总结,审计小结 5^97#;Q;J"  
audit team                                         审计小组 zEKVyZd*{  
audit test                                    审计测试 U+Vb#U7;  
audit trail                                          审计轨迹 l`A e&nc6  
audit work                                        审计工作 ydTd.`  
audit working paper                                 审计工作底稿 -uN M_|MO  
audited financial statement                        审计会计报表,已审计财务报表 NdmwQJ7e"  
Auditing Guidelines (the~)                      审计规范指南 0iV~MQZ(  
auditing standards                             审计准则 ;LC?3.  
audit-oriented working paper                          (审计)业务类工作底稿 ]-sgzM]q  
authorisation                                     授权 O|nLIfT  
authorisation of transaction                       交易的授权 ,YBe|3  
availability                                         可获得性 Ie[DTy  
B Mt*V-`+\  
balance                                      余额;差额;平衡 I_Omv{&u  
balance sheet                                    资产负债表 fCbd]X  
bank                                                 银行 n}dLf g *  
bank account                                    银行账户,银行户头 $q##Tys  
bank statement                                 银行对账单 $=5kn>[_Z%  
barter transaction                              易货交易,以物换物交易 `|<? sjY  
basis of audit                                    审计依据 < w;49 0g  
basis of preparation                                (会计报表的)编制基础 d[YG&.}+8j  
book of account                               账目,账簿 IQWoK"B  
borrowing                                         借款,贷款,借债 61}eB/;7  
branch                                              分支,分支机构,分店 iB}*<~`.Eg  
brought forward                                (账户余额等的)承上年,承上期,承上页 }"&Ye  
budget                                              预算 T930tX6"h  
building                                      建筑物;大楼 O Cn  ra  
business conditions                                  业务情况,经营情况 B%WkM\\!^  
business licence                               (企业等的)营业执照 T0@$6&b%\z  
business relation                                业务关系 h!7Lvh`o  
Nj.;mr<  
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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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