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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 ! F^j\  
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审计词汇英汉对照 834E ]2  
   nQ\)~MKd  
A NWN Pq"  
o%~PWA*Qp  
JGLjx "Y  
ability to continue as a going concern               持续经营能力 TgDx3U[  
acceptability                                     可接受性,可接受程度 ;z>?- j  
acceptable level of detection risk                     检查风险的可接受水平 {9/ayG[98  
acceptance of engagement                       接受委托 Z'u:Em  
accepting the engagement for the first time              首次接受委托 b* AL,n?  
access to asset                                         对资产的接触 2 c%*u {=:  
according to                                     根据,依据,依照 Vm3e6Y,K  
account balance                                账户余额 o3s ME2  
account for                                       对……进行会计处理,核算;解释 }@ +{;"  
accounting                                        会计,会计学 _QS+{  
accounting advisory serve                        会计咨询服务 `1 tD&te0  
accounting firm                                 会计师事务所 =P,h5J  
accounting information                      会计信息,会计资料 );m7;}gE  
accounting period                             会计期间 kS\A_"bc  
accounting policies                                   会计政策 7aV(tMzd  
accounting professional bodies                 会计职业组织,会计职业团体 Msk^H7  
accounting records                                   会计记录 FHoY=fCI  
accounting responsibility                           会计责任 #]vy`rv  
accounting service                             会计服务 _&]B  
accounting standards                                会计准则 ME9jN{ le  
Accounting Standards for Business Enterprises       企业会计准则 =}8:zO 2'{  
accounting system                             会计系统  C0Oe$& _  
accounting treatment                                会计处理 qh40nqS;9  
accuracy                                    准确性,精确性 9=-d/y?  
additional audit procedures                      追加审计程序 88]UA  
addressee                                         收件人,收信人 I_h8)W  
Administration of State-owned Assets  (the~)     国有资产管理局 ya*KA.EGg  
administrative laws and regulations                 行政法规 "b#L8kN  
adverse impact                                 不利影响,负面影响 CP%?,\  
adverse opinion                                反对意见 3ZAPcpB2  
advisory group                                  咨询组,顾问组 jTDaW 8@L  
agency fee                                        代理费,代理费用 @Yl&Jg2l'  
aggregate                                          总计,合计为…… mvCH$}w8&  
alternation of document and record                 变造文件和记录 RKt#2%FFO  
alternative audit procedures                      替代审计程序,备选审计程序 F$!K/Mm[  
amend                                              修改,修订 t9!8Bh<  
amortisation                                      摊销 OJ/l}_a  
analytical capacity                             分析能力 }u CC~ <^  
analytical procedures                               分析性程序 + Q $J q  
annual financial statements                        年度会计报表,年度财务报表 |3h-F5V)  
appendix                                          附录,附表 ,[Bv\4Ah  
applicable                                         适用的 I Ceb2R  
applicable laws and regulations                 适用的法规 ~ .dmfA{  
application systems                                  应用系统 [VsTyqV a  
apply consistently                              一贯地执行,一贯地实施 \dq}nOsX*  
appropriate                                       适当的,合适的; 1pM"j!  
征用,挪用 E|Q|Nx!6[  
appropriate authorization                          适当的授权 IwR/4L YI  
appropriateness of audit evidence                    审计证据的适当性 Zeeixg-1<  
approval                                    批准,核准 -=+@/@nV  
assertion                                    (会计报表上的)认定;确认 tlz+!>  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 hm&cRehU  
asset                                                 资产,财产 5Y#W$Fx($R  
asset restructuring                             资产重组 U)3*7D  
assignment of duties                                 职责的划分 +ROwk  
assistant                                     助理,助理人员 LzS)WjEN  
associated company                                 联属公司,联营公司 2<  "-  
association                                        联合,结合;协会,社团 Q`ALyp,9b  
assumption                                       假设,假定 DO^K8~]  
at a given date                                         在某一特定时日 LRuB&4r8  
attestation                                         鉴证,公证   OH*  
attestation service                             鉴证服务 gaIN]9wLm  
audit adjustment                                审计调整 ^e 1Ux  
audit areas                                        审计领域 (9_O ||e e  
audit conclusion                                审计结论 `E4+#_ v  
audit effectiveness                             审计效果 C.& R,$  
audit efficiency                                  审计效率 zFq8xw  
audit engagement letter                      审计业务约定书 da ,Bnze0  
audit evidence                                          审计证据 \MY`R  
audit fee                                    审计费 "P@jr{zvMd  
audit files                                          审计档案 %#zqZ|q  
audit findings                                     审计中发现的事项 -D4"uoN.  
audit implementation stage                        审计实施阶段 :d!qZFln  
audit mark                                        审计标识 A%zX LV=3O  
audit materiality                                 审计重要性 3O'6 Ae  
audit method                                     审计方法 9CxFj)#5F  
audit objective                                         审计目标,审计目的 |P>Yf 0  
audit of financial statements                      会计报表审计,财务报表审计 /jtU<uX  
audit opinion                                     审计意见 Z#1 'STg  
audit period                                      被审计期间,被审计年度 !=Hu?F p  
audit plan                                          审计计划 |@+/R .l  
audit planning                                    编制审计计划,制定审计计划,审计计划 ZliJc7lss  
audit planning stage                                  审计计划阶段 'Pm.b}p<  
audit procedure                                审计程序 !I8m(axW  
audit programme                               审计程序表,具体审计计划 o-f;$]yp>  
audit report                                       审计报告 kw gsf5[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $$tFP"pZ  
audit report with a qualified opinion                 有保留意见的审计报告 j -R9=vB2  
audit report with an adverse opinion                否定意见的审计报告 $1F$3"k  
audit report with dual dates                      双重日期审计报告 z :q9~  
audit reporting stage                                 审计报告阶段 /4!.G#DLQ  
audit responsibility                                   审计责任 k-zkb2  
audit results                                      审计结果 YIc|0[ ]*|  
audit risk                                          审计风险 ]8c%)%Vi  
audit sampling                                          审计抽样 eL`}j9  
audit sampling techniques                         审计抽样方法,审计抽样技术 s[}4Q|s%  
audit strategies                                  审计策略 !UV1OU  
audit summary                                         审计总结,审计小结 /|HVp  
audit team                                         审计小组 ?uBZ"^'  
audit test                                    审计测试 #AN]mH  
audit trail                                          审计轨迹 j mH=W)  
audit work                                        审计工作 ~hk;OB;  
audit working paper                                 审计工作底稿 O2n[`9*  
audited financial statement                        审计会计报表,已审计财务报表 ~:ldGfb|  
Auditing Guidelines (the~)                      审计规范指南 h,(f3Ik0O  
auditing standards                             审计准则 : CR1Oy9  
audit-oriented working paper                          (审计)业务类工作底稿 e-`=?tct  
authorisation                                     授权 *\M$pUS{  
authorisation of transaction                       交易的授权 'WC> _ L  
availability                                         可获得性 B9[eLh !  
B 0&@pD`K e  
balance                                      余额;差额;平衡 ?: XY3!{  
balance sheet                                    资产负债表 \@K KX  
bank                                                 银行 %!v gAH4  
bank account                                    银行账户,银行户头 K*]^0  
bank statement                                 银行对账单 &{5v[:$  
barter transaction                              易货交易,以物换物交易 z5k9|.hgw  
basis of audit                                    审计依据 :1 Y*&s  
basis of preparation                                (会计报表的)编制基础 MB:VACCr  
book of account                               账目,账簿 ,e{|[k  
borrowing                                         借款,贷款,借债 t'.oty=  
branch                                              分支,分支机构,分店 O7x'q<PFU  
brought forward                                (账户余额等的)承上年,承上期,承上页 9td[^EB#(h  
budget                                              预算 ~*-%tFSv  
building                                      建筑物;大楼 -<jd/ 5  
business conditions                                  业务情况,经营情况 ~dm/U7B:  
business licence                               (企业等的)营业执照 rZt7C(FM$7  
business relation                                业务关系 iYE7BUH=  
Wi5rXZS  
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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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