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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 LnN:;h  
   `Mcg&Mi~  
审计词汇英汉对照 LU`)  
   &-JIXVd*R  
A Wm5[+z|2?9  
{;zHkmx  
aNQ(xiskb  
ability to continue as a going concern               持续经营能力 wL^x9O|`p9  
acceptability                                     可接受性,可接受程度 d6 -q"  
acceptable level of detection risk                     检查风险的可接受水平 L~by`q N_  
acceptance of engagement                       接受委托 sG[qlzR=8  
accepting the engagement for the first time              首次接受委托 ?~#[ cx  
access to asset                                         对资产的接触 -yg;,nCg  
according to                                     根据,依据,依照 1 XJZuv,T:  
account balance                                账户余额 UvB\kIH  
account for                                       对……进行会计处理,核算;解释 ~ _tK.m3  
accounting                                        会计,会计学 !|]k2=+I  
accounting advisory serve                        会计咨询服务 qLc&.O.=  
accounting firm                                 会计师事务所 ;C , g6{  
accounting information                      会计信息,会计资料 es\ qnq  
accounting period                             会计期间 jsr)  
accounting policies                                   会计政策 (x.qyYEoI  
accounting professional bodies                 会计职业组织,会计职业团体 e^\#DDm  
accounting records                                   会计记录 cfg.&P>   
accounting responsibility                           会计责任 )1R[X!KQ7  
accounting service                             会计服务 $ndBT+ i  
accounting standards                                会计准则 A )CsF  
Accounting Standards for Business Enterprises       企业会计准则 2Ur&_c6 P  
accounting system                             会计系统 fQg^^ZXe"  
accounting treatment                                会计处理 E?|NYu#I6  
accuracy                                    准确性,精确性 ="%887e  
additional audit procedures                      追加审计程序 "{H{-`Ni  
addressee                                         收件人,收信人 ) =x4+)9  
Administration of State-owned Assets  (the~)     国有资产管理局 R\#5;W^  
administrative laws and regulations                 行政法规 $AMcU5^b7  
adverse impact                                 不利影响,负面影响 r<LWiM l?  
adverse opinion                                反对意见 OT6Te&  
advisory group                                  咨询组,顾问组 6"}F KRR  
agency fee                                        代理费,代理费用 7Q~W}`Qv'  
aggregate                                          总计,合计为…… B9cWxe4R#  
alternation of document and record                 变造文件和记录 7!m<d,]N  
alternative audit procedures                      替代审计程序,备选审计程序 _4#7 ?p  
amend                                              修改,修订 Nlwt}7  
amortisation                                      摊销 A=e1uBGA  
analytical capacity                             分析能力 F{.g05^y  
analytical procedures                               分析性程序 [eTEK W]  
annual financial statements                        年度会计报表,年度财务报表 ]W~M?1 }  
appendix                                          附录,附表 O*,O]Q  
applicable                                         适用的 US-f<Wq  
applicable laws and regulations                 适用的法规 +>[zn  
application systems                                  应用系统 vS3Y9|-:  
apply consistently                              一贯地执行,一贯地实施 {Dy,|}7s  
appropriate                                       适当的,合适的; rwh 4/h^S  
征用,挪用 ?@`5^7*  
appropriate authorization                          适当的授权 XH/!A`ZK  
appropriateness of audit evidence                    审计证据的适当性 Q^l!cL| {  
approval                                    批准,核准 pm i[M)D  
assertion                                    (会计报表上的)认定;确认 +ek6}f#  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 REi"Aj=  
asset                                                 资产,财产 a[ sdYZ  
asset restructuring                             资产重组 -y?ve od#  
assignment of duties                                 职责的划分 aM,g@'.=  
assistant                                     助理,助理人员 s- 0Xt<  
associated company                                 联属公司,联营公司 yOb']  
association                                        联合,结合;协会,社团 vMn$lT@  
assumption                                       假设,假定 <8Zs; >YuK  
at a given date                                         在某一特定时日 FJ?]|S.?,  
attestation                                         鉴证,公证 i??+5o@uTF  
attestation service                             鉴证服务 X(DP=C}v9  
audit adjustment                                审计调整 {CVZ 7tU7]  
audit areas                                        审计领域 /6n"$qon6  
audit conclusion                                审计结论 |Dq?<Ha  
audit effectiveness                             审计效果 k][{4~z  
audit efficiency                                  审计效率 Ep')@7^n  
audit engagement letter                      审计业务约定书 oq1wU@n  
audit evidence                                          审计证据 ?G]yU  
audit fee                                    审计费 EKsOj&ZiJ  
audit files                                          审计档案 ^r7KEeVD  
audit findings                                     审计中发现的事项 Tgi7RAY  
audit implementation stage                        审计实施阶段 %.\+j,G7  
audit mark                                        审计标识 u3 &# UN  
audit materiality                                 审计重要性 _@y9=e  
audit method                                     审计方法 p_apVm\t_  
audit objective                                         审计目标,审计目的 Nr]guC?rE  
audit of financial statements                      会计报表审计,财务报表审计 ATmyoN2@>  
audit opinion                                     审计意见 Z7e"4w A  
audit period                                      被审计期间,被审计年度 iF.f*3-NJB  
audit plan                                          审计计划 d+ $:u  
audit planning                                    编制审计计划,制定审计计划,审计计划 R /_vJHI  
audit planning stage                                  审计计划阶段 Zx6h%l,%  
audit procedure                                审计程序 "EWq{l_I5$  
audit programme                               审计程序表,具体审计计划 Jiru ~Vo+  
audit report                                       审计报告 A L |,\s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b0se -#+  
audit report with a qualified opinion                 有保留意见的审计报告 7nW <kA  
audit report with an adverse opinion                否定意见的审计报告 la$%%@0/  
audit report with dual dates                      双重日期审计报告 h_\ W 7xt  
audit reporting stage                                 审计报告阶段 pB%oFWqK  
audit responsibility                                   审计责任 j^f54Ky.  
audit results                                      审计结果 jgkY^l  
audit risk                                          审计风险 k<N5*k8M  
audit sampling                                          审计抽样 8Vt'X2  
audit sampling techniques                         审计抽样方法,审计抽样技术 RgM=g8}M  
audit strategies                                  审计策略 eU]I !pI<  
audit summary                                         审计总结,审计小结 mOLz(0  
audit team                                         审计小组 "uyr@u0b  
audit test                                    审计测试 a/%qn-i|p  
audit trail                                          审计轨迹 j``Ku@/x0  
audit work                                        审计工作 QNXS.!\P  
audit working paper                                 审计工作底稿 ,&Zk6 3V  
audited financial statement                        审计会计报表,已审计财务报表 X]GodqL\  
Auditing Guidelines (the~)                      审计规范指南 c+whpQ=01  
auditing standards                             审计准则 CWd &  
audit-oriented working paper                          (审计)业务类工作底稿 ;~`/rh V\  
authorisation                                     授权 i?mUQ'H  
authorisation of transaction                       交易的授权 n2[h`zm1{B  
availability                                         可获得性 PVmePgF   
B &{q'$oF  
balance                                      余额;差额;平衡 yaHkWkl =  
balance sheet                                    资产负债表 eOZ~p  
bank                                                 银行 AB<bW3qf(  
bank account                                    银行账户,银行户头 sd gI ,  
bank statement                                 银行对账单 sY] pszjT  
barter transaction                              易货交易,以物换物交易 : 'jVA  
basis of audit                                    审计依据 F hyY+{%  
basis of preparation                                (会计报表的)编制基础 )$*B  
book of account                               账目,账簿 7+6I~&x!Lz  
borrowing                                         借款,贷款,借债 aH, NS   
branch                                              分支,分支机构,分店 -7 Kstc-  
brought forward                                (账户余额等的)承上年,承上期,承上页 `sd H q  
budget                                              预算 6&2{V? W3  
building                                      建筑物;大楼 3 rLc\rK  
business conditions                                  业务情况,经营情况 h 3  J&  
business licence                               (企业等的)营业执照 '68#7Hs.  
business relation                                业务关系 #N y+6XM  
xa{.hp?  
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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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