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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 Iy8Ehwejd  
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审计词汇英汉对照 +sQ=Uw#e  
   $ze%! C  
A dF5EIPl;J  
xs.>+(@|;  
\P^WUWY  
ability to continue as a going concern               持续经营能力 n0>#?ek12  
acceptability                                     可接受性,可接受程度 @4sv(HyDY  
acceptable level of detection risk                     检查风险的可接受水平 8JJqEkQ  
acceptance of engagement                       接受委托 +]Po!bN@@  
accepting the engagement for the first time              首次接受委托 x`WP*a7Fk]  
access to asset                                         对资产的接触 U $# ?Lw  
according to                                     根据,依据,依照 i`FevAx;[m  
account balance                                账户余额 7xO =:*  
account for                                       对……进行会计处理,核算;解释 g.SFl  
accounting                                        会计,会计学 R',Q)<  
accounting advisory serve                        会计咨询服务 )0j^Fq5[+  
accounting firm                                 会计师事务所 PUuxKW}  
accounting information                      会计信息,会计资料 ,gUSW  
accounting period                             会计期间 [ZZ~^U5  
accounting policies                                   会计政策 [_G_Wl'#8  
accounting professional bodies                 会计职业组织,会计职业团体 | b QKymS  
accounting records                                   会计记录 Y]Vt&*{JV  
accounting responsibility                           会计责任 7!]$XGz [  
accounting service                             会计服务 B~D{p t3y  
accounting standards                                会计准则 l"W9uS;\T  
Accounting Standards for Business Enterprises       企业会计准则 /$|C s  
accounting system                             会计系统 &;&i#ZO  
accounting treatment                                会计处理 Z[)t34EY"  
accuracy                                    准确性,精确性 VY<$~9a&1  
additional audit procedures                      追加审计程序 "n^h'// mn  
addressee                                         收件人,收信人 kl?U 2A.=  
Administration of State-owned Assets  (the~)     国有资产管理局 o:.={)rX  
administrative laws and regulations                 行政法规 2RFYnDN  
adverse impact                                 不利影响,负面影响 T4]/w|?G  
adverse opinion                                反对意见 :"5i/ Cx  
advisory group                                  咨询组,顾问组 Y}&//S A  
agency fee                                        代理费,代理费用 Y4_/G4C  
aggregate                                          总计,合计为…… f7Y0L8D  
alternation of document and record                 变造文件和记录 |F=!0Id<  
alternative audit procedures                      替代审计程序,备选审计程序 ^ r-F@$:.  
amend                                              修改,修订  "_eHK#)  
amortisation                                      摊销 (+`pEDD{X  
analytical capacity                             分析能力 JF!JY( U,  
analytical procedures                               分析性程序 q6bi{L@/R  
annual financial statements                        年度会计报表,年度财务报表 Oh3AbpTT  
appendix                                          附录,附表 (#k>cA(}  
applicable                                         适用的 ]i(tou-[i  
applicable laws and regulations                 适用的法规 x{6KsYEY  
application systems                                  应用系统  0w>V![  
apply consistently                              一贯地执行,一贯地实施 12`q9Io"  
appropriate                                       适当的,合适的; Se.\wkl#Y  
征用,挪用 cY8X A6  
appropriate authorization                          适当的授权 ea kj>7\s  
appropriateness of audit evidence                    审计证据的适当性 ;IZ*o<_  
approval                                    批准,核准 9UsA>m.  
assertion                                    (会计报表上的)认定;确认 Ebw1 %W KC  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 29( "gB  
asset                                                 资产,财产 8n+&tBq1  
asset restructuring                             资产重组 O-J;iX}  
assignment of duties                                 职责的划分 4wjy)VD_  
assistant                                     助理,助理人员 NRN3*YGo  
associated company                                 联属公司,联营公司 dw#K!,g  
association                                        联合,结合;协会,社团 R4"*<%1  
assumption                                       假设,假定 Ydm 0  
at a given date                                         在某一特定时日 2~dUnskyy  
attestation                                         鉴证,公证 Veo*-sl  
attestation service                             鉴证服务 Aslh}'$}-  
audit adjustment                                审计调整 %sxLxx_x!  
audit areas                                        审计领域 K&Ner(/X`6  
audit conclusion                                审计结论 s~ || Vv!  
audit effectiveness                             审计效果 TUHm.!+a  
audit efficiency                                  审计效率 O#LG$Y n*  
audit engagement letter                      审计业务约定书 HK&Ul=^VN|  
audit evidence                                          审计证据 #hG0{_d7  
audit fee                                    审计费 8,B?!%FP  
audit files                                          审计档案 q.0Evr:  
audit findings                                     审计中发现的事项 _&V%idz!0  
audit implementation stage                        审计实施阶段 2;Vss<hR4A  
audit mark                                        审计标识 <Hd8Jd4f  
audit materiality                                 审计重要性 p)6!GdT  
audit method                                     审计方法 [Jv0^"]  
audit objective                                         审计目标,审计目的 ).U\,@[A{  
audit of financial statements                      会计报表审计,财务报表审计 `EKmp|B_p_  
audit opinion                                     审计意见 )4:K@  
audit period                                      被审计期间,被审计年度 |o su4=s|  
audit plan                                          审计计划 `_%U K=m  
audit planning                                    编制审计计划,制定审计计划,审计计划 NwAvxN<R(f  
audit planning stage                                  审计计划阶段 ?YE'J~0A6  
audit procedure                                审计程序 \WS2g"(  
audit programme                               审计程序表,具体审计计划 Vw-,G7v&E  
audit report                                       审计报告 >QyJRMY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w-iu/|}  
audit report with a qualified opinion                 有保留意见的审计报告 5Ku=Xzv q  
audit report with an adverse opinion                否定意见的审计报告 SnIH6k0T_  
audit report with dual dates                      双重日期审计报告 0lpkG ="&r  
audit reporting stage                                 审计报告阶段 `+DH@ce  
audit responsibility                                   审计责任 _y>mmE   
audit results                                      审计结果 pH&*5=t}  
audit risk                                          审计风险 "/e_[_j  
audit sampling                                          审计抽样 R[_Q}W'HG  
audit sampling techniques                         审计抽样方法,审计抽样技术 J)7\k$D  
audit strategies                                  审计策略 D5Zgi!  
audit summary                                         审计总结,审计小结 (=A61]yB  
audit team                                         审计小组 6 /-]  
audit test                                    审计测试 z$g cK>@l  
audit trail                                          审计轨迹 &10l80vj  
audit work                                        审计工作  F/pq9  
audit working paper                                 审计工作底稿 ')R+Z/hG.  
audited financial statement                        审计会计报表,已审计财务报表 E_q/*}]pE  
Auditing Guidelines (the~)                      审计规范指南 1Vf?Rw  
auditing standards                             审计准则 /80H.|8O  
audit-oriented working paper                          (审计)业务类工作底稿 PP*6n W8  
authorisation                                     授权 q+iG:B/Z  
authorisation of transaction                       交易的授权 &f=O`*I'+!  
availability                                         可获得性 SjosbdD  
B G)|Xj70  
balance                                      余额;差额;平衡 sNa Lz  
balance sheet                                    资产负债表 M)x6m|.=  
bank                                                 银行 oW}nr<G{<  
bank account                                    银行账户,银行户头 m}UcF oaO  
bank statement                                 银行对账单 F u>  
barter transaction                              易货交易,以物换物交易 @},|i*H/  
basis of audit                                    审计依据 is~"yE7  
basis of preparation                                (会计报表的)编制基础 1JQ5bB"  
book of account                               账目,账簿 q ~%'V  
borrowing                                         借款,贷款,借债 *wk?{ U  
branch                                              分支,分支机构,分店 sKy3('5;  
brought forward                                (账户余额等的)承上年,承上期,承上页 YD3jP}Ym  
budget                                              预算 }VU^ 8D  
building                                      建筑物;大楼 7xF)\um  
business conditions                                  业务情况,经营情况 n~"qbtp}  
business licence                               (企业等的)营业执照 ZLjEH7  
business relation                                业务关系 r` B(ucE  
!dQmg'_V  
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只看该作者 1楼 发表于: 2012-04-24
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