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[专业英语]审计词汇英汉对照 [复制链接]

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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 ^g'uR@uU  
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审计词汇英汉对照 UXa%$gwFw  
   i [/1AI  
A n~,6!S  
y]Q/(O  
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ability to continue as a going concern               持续经营能力 }m!T~XR</  
acceptability                                     可接受性,可接受程度 ~H ctXe'x  
acceptable level of detection risk                     检查风险的可接受水平 eT F s9$  
acceptance of engagement                       接受委托 JpQV7}$  
accepting the engagement for the first time              首次接受委托 )x5w`N]lm  
access to asset                                         对资产的接触 @&h_+|:-  
according to                                     根据,依据,依照 j1JdG<n  
account balance                                账户余额 }Ej^"T:H_;  
account for                                       对……进行会计处理,核算;解释 7CT446  
accounting                                        会计,会计学 *E@as  
accounting advisory serve                        会计咨询服务 &sq q+&ao  
accounting firm                                 会计师事务所 <95*z @  
accounting information                      会计信息,会计资料 9dg+@FS}=  
accounting period                             会计期间 f]+. i-c=  
accounting policies                                   会计政策 B(@uJ^N  
accounting professional bodies                 会计职业组织,会计职业团体 OoOwEV2p_  
accounting records                                   会计记录 (Q"s;g  
accounting responsibility                           会计责任 Zf)<)o*  
accounting service                             会计服务 5Shc$Awc!  
accounting standards                                会计准则 s 4 Uk5<  
Accounting Standards for Business Enterprises       企业会计准则 5IG#-Q(6sp  
accounting system                             会计系统 ]xJ2;{JWsO  
accounting treatment                                会计处理 $a')i<m^g  
accuracy                                    准确性,精确性 f+Bv8 g  
additional audit procedures                      追加审计程序 <XpG 5vV  
addressee                                         收件人,收信人 m]++ !  
Administration of State-owned Assets  (the~)     国有资产管理局 3k+46Wp  
administrative laws and regulations                 行政法规 f <DqA/$  
adverse impact                                 不利影响,负面影响 E-rGOm" m  
adverse opinion                                反对意见 yV@~B;eW0  
advisory group                                  咨询组,顾问组 K?wo AuY  
agency fee                                        代理费,代理费用 L{1PCs36c  
aggregate                                          总计,合计为…… 4!+IsT  
alternation of document and record                 变造文件和记录 uQkFFWS  
alternative audit procedures                      替代审计程序,备选审计程序 BfvvJh_  
amend                                              修改,修订 cj3P]2B#  
amortisation                                      摊销 |>p?Cm  
analytical capacity                             分析能力 i;<H^\%  
analytical procedures                               分析性程序 x8rp Z  
annual financial statements                        年度会计报表,年度财务报表 l;JB;0<s"  
appendix                                          附录,附表 'k$j^ |r>  
applicable                                         适用的 /;1h-Rc>  
applicable laws and regulations                 适用的法规 ID=^497  
application systems                                  应用系统 bq}o#d5p-_  
apply consistently                              一贯地执行,一贯地实施 / 9u12R*<  
appropriate                                       适当的,合适的; 7OZjLD{ID  
征用,挪用 JLxAk14lc  
appropriate authorization                          适当的授权 ~p/1 9/  
appropriateness of audit evidence                    审计证据的适当性 n ^C"v6X  
approval                                    批准,核准 pL'+sW  
assertion                                    (会计报表上的)认定;确认 i\k> 2df  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 v+2t;PJd2  
asset                                                 资产,财产 :'gX//b):  
asset restructuring                             资产重组 g"v-hTx  
assignment of duties                                 职责的划分 %wux#"8  
assistant                                     助理,助理人员 bu r0?q  
associated company                                 联属公司,联营公司 pj'[ H  
association                                        联合,结合;协会,社团 }W* q  
assumption                                       假设,假定 +,Z Q( ZW  
at a given date                                         在某一特定时日 >BlF< d`X  
attestation                                         鉴证,公证  F| O  
attestation service                             鉴证服务 & Ukh  
audit adjustment                                审计调整 G8p6p6*  
audit areas                                        审计领域 )KD*G;<O]L  
audit conclusion                                审计结论 w ]$Hr   
audit effectiveness                             审计效果 q vGkTE  
audit efficiency                                  审计效率 w97%5[-T  
audit engagement letter                      审计业务约定书 ],ISWb  
audit evidence                                          审计证据 }EWPLJA  
audit fee                                    审计费 t=(CCq_N,  
audit files                                          审计档案 >a2i%j/T  
audit findings                                     审计中发现的事项 m&8 'O\$  
audit implementation stage                        审计实施阶段 r(cd?sL96R  
audit mark                                        审计标识  b$1W>  
audit materiality                                 审计重要性 /jv4# 9  
audit method                                     审计方法 &,~Oi(SX5  
audit objective                                         审计目标,审计目的 TW}nO|qw  
audit of financial statements                      会计报表审计,财务报表审计 V17SJSC-  
audit opinion                                     审计意见 1$ C\ `  
audit period                                      被审计期间,被审计年度 4XXuj  
audit plan                                          审计计划 %Y//}  
audit planning                                    编制审计计划,制定审计计划,审计计划 7gcJ.,Z.  
audit planning stage                                  审计计划阶段 =6:>C9  
audit procedure                                审计程序 "_T8Km008  
audit programme                               审计程序表,具体审计计划 jpek=4E  
audit report                                       审计报告 K.K=\ Y2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j UCrj '  
audit report with a qualified opinion                 有保留意见的审计报告 RwptFO  
audit report with an adverse opinion                否定意见的审计报告 P<A_7Ho  
audit report with dual dates                      双重日期审计报告 xRM)f93@  
audit reporting stage                                 审计报告阶段 FpM0%   
audit responsibility                                   审计责任 yd4\%%]  
audit results                                      审计结果 kls 6Dk#  
audit risk                                          审计风险 3=~0m  
audit sampling                                          审计抽样 i@p0Jnh|  
audit sampling techniques                         审计抽样方法,审计抽样技术 hMvLx>q3)  
audit strategies                                  审计策略 aaODj>  
audit summary                                         审计总结,审计小结 a8laP N  
audit team                                         审计小组 -3On^W j]  
audit test                                    审计测试 i917d@r(<  
audit trail                                          审计轨迹 L1J~D?q  
audit work                                        审计工作 [=q&5'FY0  
audit working paper                                 审计工作底稿 m]#oZVngy  
audited financial statement                        审计会计报表,已审计财务报表 z->[:)c  
Auditing Guidelines (the~)                      审计规范指南 K/Qo~  
auditing standards                             审计准则 ~y.t amNW  
audit-oriented working paper                          (审计)业务类工作底稿 X1PXX!]lo[  
authorisation                                     授权 =9AX\2w*H;  
authorisation of transaction                       交易的授权 QlCs ,bT  
availability                                         可获得性 D YFfq  
B Td/J6Q9 0  
balance                                      余额;差额;平衡 .P^&sl*J  
balance sheet                                    资产负债表 ^\ocH|D  
bank                                                 银行 NP^j5|A*"  
bank account                                    银行账户,银行户头 -\V! f6Q  
bank statement                                 银行对账单 51&K  
barter transaction                              易货交易,以物换物交易 14 Toi  
basis of audit                                    审计依据 2jiH&'@  
basis of preparation                                (会计报表的)编制基础 L6=` x a,  
book of account                               账目,账簿 T>2_r6;  
borrowing                                         借款,贷款,借债 H%z9VJ*!0  
branch                                              分支,分支机构,分店 2j <Y> Y  
brought forward                                (账户余额等的)承上年,承上期,承上页 -) LiL  
budget                                              预算 r?j2%M\  
building                                      建筑物;大楼 gONybz6]  
business conditions                                  业务情况,经营情况 & K.js  
business licence                               (企业等的)营业执照 E6Uiw]3  
business relation                                业务关系 ev"f@y9Do  
AkE(I16Uy~  
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只看该作者 1楼 发表于: 2012-04-24
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