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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 v |ifI  
   n#>5?W  
审计词汇英汉对照 *aG"+c6|  
   {&`VGXG  
A {5 Kz'FT  
lM&UFEl-\  
c!~T2t  
ability to continue as a going concern               持续经营能力 6 6dTs,C  
acceptability                                     可接受性,可接受程度 $NCm;0\B|  
acceptable level of detection risk                     检查风险的可接受水平 PSEWL6=]N  
acceptance of engagement                       接受委托 VKf6|ae  
accepting the engagement for the first time              首次接受委托 @Z=wE3T@  
access to asset                                         对资产的接触 ' fl(N2t  
according to                                     根据,依据,依照 28+HKbgK  
account balance                                账户余额 j]4,6` b\  
account for                                       对……进行会计处理,核算;解释 {_Np<r;j<  
accounting                                        会计,会计学 V g6S/-  
accounting advisory serve                        会计咨询服务 w 06gY  
accounting firm                                 会计师事务所 t[q3 {-  
accounting information                      会计信息,会计资料 2$DS BQEx  
accounting period                             会计期间 s[Gswd  
accounting policies                                   会计政策 9F)W19i.  
accounting professional bodies                 会计职业组织,会计职业团体 0lf"w@/  
accounting records                                   会计记录 9/Wn!Ld  
accounting responsibility                           会计责任 e#m1 X6$.e  
accounting service                             会计服务 VwC4QK,d;  
accounting standards                                会计准则 "MTq{f2?  
Accounting Standards for Business Enterprises       企业会计准则 q06@SD$   
accounting system                             会计系统 /gX%ABmS  
accounting treatment                                会计处理 XJ\ _ V[WA  
accuracy                                    准确性,精确性 "Y(%oJS]D  
additional audit procedures                      追加审计程序 DZ%8 |PmB  
addressee                                         收件人,收信人 =ty2_6&>  
Administration of State-owned Assets  (the~)     国有资产管理局 D0KELA cY  
administrative laws and regulations                 行政法规 oo'iwq-\  
adverse impact                                 不利影响,负面影响 )=Y-f?o!  
adverse opinion                                反对意见 ja:\W\xhJ  
advisory group                                  咨询组,顾问组 YO lH*cZtg  
agency fee                                        代理费,代理费用 r.Lx%LZ\^  
aggregate                                          总计,合计为…… 0O^U{#*$I  
alternation of document and record                 变造文件和记录 R1~7F{FW  
alternative audit procedures                      替代审计程序,备选审计程序 65t[vi*C  
amend                                              修改,修订 JQr36U  
amortisation                                      摊销 6iyt2q kh  
analytical capacity                             分析能力 }R\B.2#M_@  
analytical procedures                               分析性程序 ~"\P~cg0J  
annual financial statements                        年度会计报表,年度财务报表 [@zkv)D6  
appendix                                          附录,附表 {YfYIt=.  
applicable                                         适用的 Yr:>icz|  
applicable laws and regulations                 适用的法规 L% zuI& q  
application systems                                  应用系统 eNivlJ,K|@  
apply consistently                              一贯地执行,一贯地实施  @}Pw0vC  
appropriate                                       适当的,合适的; 7V |"~%  
征用,挪用 WE7>?H*Ro  
appropriate authorization                          适当的授权 75PS^5T,  
appropriateness of audit evidence                    审计证据的适当性 "hfw9Qm  
approval                                    批准,核准 mxZ4 HD{  
assertion                                    (会计报表上的)认定;确认 [!5l0{0  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 i /C'0  
asset                                                 资产,财产 `dP? 2-Z  
asset restructuring                             资产重组 ^=3 ^HQ'Zm  
assignment of duties                                 职责的划分 x[Hhj'  
assistant                                     助理,助理人员 x vHOY:  
associated company                                 联属公司,联营公司 YqkA&qL]#;  
association                                        联合,结合;协会,社团 +I?Qg  
assumption                                       假设,假定  -\5[Nq{N  
at a given date                                         在某一特定时日 0;'j!`l9  
attestation                                         鉴证,公证 v)TUg0U=,  
attestation service                             鉴证服务 Un~]Q?w  
audit adjustment                                审计调整 zCyR<as7  
audit areas                                        审计领域 #dL5x{gV=  
audit conclusion                                审计结论 EwC5[bRjUp  
audit effectiveness                             审计效果 D~XU `;~u  
audit efficiency                                  审计效率 `AB~YX%(  
audit engagement letter                      审计业务约定书 O#A8t<f|M  
audit evidence                                          审计证据 E`U &Z  
audit fee                                    审计费 6 bYC  
audit files                                          审计档案 JB641nv  
audit findings                                     审计中发现的事项 wrhBH ;3  
audit implementation stage                        审计实施阶段 T<! \B]  
audit mark                                        审计标识 (q0No26;(  
audit materiality                                 审计重要性 |)~Ex 9%ev  
audit method                                     审计方法 :LU"5g  
audit objective                                         审计目标,审计目的 A3m{jbh  
audit of financial statements                      会计报表审计,财务报表审计 %-T}s`Z  
audit opinion                                     审计意见 `4se7{'UK`  
audit period                                      被审计期间,被审计年度 tuX =o  
audit plan                                          审计计划 X^u4%O['  
audit planning                                    编制审计计划,制定审计计划,审计计划 wV7@D[8  
audit planning stage                                  审计计划阶段 W` WLW8Qsw  
audit procedure                                审计程序  >cC Gx  
audit programme                               审计程序表,具体审计计划 ' }y]mFpF  
audit report                                       审计报告 p`shY yE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "v*oga%  
audit report with a qualified opinion                 有保留意见的审计报告 y^5T/M  
audit report with an adverse opinion                否定意见的审计报告 8') .o hD  
audit report with dual dates                      双重日期审计报告 oUnq"]  
audit reporting stage                                 审计报告阶段 ]t8{)r  
audit responsibility                                   审计责任 }(8D!XgWa  
audit results                                      审计结果 T2;v<(  
audit risk                                          审计风险 i7Y s_8A"9  
audit sampling                                          审计抽样 Krt$=:m|1  
audit sampling techniques                         审计抽样方法,审计抽样技术 {ILp[ &sL  
audit strategies                                  审计策略 7Y$4MMNQ  
audit summary                                         审计总结,审计小结 oHv{Y  
audit team                                         审计小组 nL "g23  
audit test                                    审计测试 ]?v?Qfh2  
audit trail                                          审计轨迹 "H wVK  
audit work                                        审计工作 LG"BfYy6  
audit working paper                                 审计工作底稿 -6.i\ B  
audited financial statement                        审计会计报表,已审计财务报表 =vB]*?;9  
Auditing Guidelines (the~)                      审计规范指南 tg4LE?nv  
auditing standards                             审计准则 P]~N-xdV  
audit-oriented working paper                          (审计)业务类工作底稿 Z1XUYe62  
authorisation                                     授权 9;;]q?*  
authorisation of transaction                       交易的授权 a>-}\GXTA  
availability                                         可获得性 W)G2Cs?p  
B bW,BhUb,|  
balance                                      余额;差额;平衡 K|P9uH D  
balance sheet                                    资产负债表 _stI?fz*4k  
bank                                                 银行 1R^XWAb  
bank account                                    银行账户,银行户头 ~ z-?rW  
bank statement                                 银行对账单 uD0(aqAZ  
barter transaction                              易货交易,以物换物交易 A52LH ,  
basis of audit                                    审计依据 (:</R$I  
basis of preparation                                (会计报表的)编制基础 "t 3uW6&  
book of account                               账目,账簿 A)O_ es 2  
borrowing                                         借款,贷款,借债 )3D+gu  
branch                                              分支,分支机构,分店 (9WL+S  
brought forward                                (账户余额等的)承上年,承上期,承上页 UBUB/N Y  
budget                                              预算 j3sz*:  
building                                      建筑物;大楼 F``EARG)iu  
business conditions                                  业务情况,经营情况 [RGC!}"mr  
business licence                               (企业等的)营业执照 1 Ovx$ *  
business relation                                业务关系 \FY/eQ*07  
@'k,\$/  
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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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