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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 JO :m: M  
   |i|YlWQS  
审计词汇英汉对照 "MoV*U2s,  
   ,J}lyvkd  
A P2`ks[u+i  
;Ic3th%u  
!PUhdW  
ability to continue as a going concern               持续经营能力 1 _5[5K^  
acceptability                                     可接受性,可接受程度 _JR4 PKtx  
acceptable level of detection risk                     检查风险的可接受水平 !cSD9q*  
acceptance of engagement                       接受委托 =_^g]?5i  
accepting the engagement for the first time              首次接受委托 et9 c<'  
access to asset                                         对资产的接触 D|e6$O5o  
according to                                     根据,依据,依照 X@~sIUXx9  
account balance                                账户余额 &cpRB&bf  
account for                                       对……进行会计处理,核算;解释 ?a}eRA7  
accounting                                        会计,会计学 GExG1n-  
accounting advisory serve                        会计咨询服务 p- *BB_J"  
accounting firm                                 会计师事务所 (a^F`#]  
accounting information                      会计信息,会计资料 #y>oCB`EM  
accounting period                             会计期间 Rx`0VQ  
accounting policies                                   会计政策 J,7_5V@jJ  
accounting professional bodies                 会计职业组织,会计职业团体 ;A- Ef  
accounting records                                   会计记录 k;LENB2iv  
accounting responsibility                           会计责任 ^f<f&V  
accounting service                             会计服务 ]nfS vPb  
accounting standards                                会计准则 ; H:qDBH  
Accounting Standards for Business Enterprises       企业会计准则 ^+GN8LUs  
accounting system                             会计系统 zEO 9TuBO  
accounting treatment                                会计处理 gvcT_'  
accuracy                                    准确性,精确性 #e8CuS  
additional audit procedures                      追加审计程序 TS UN(_XGW  
addressee                                         收件人,收信人 kQ'G+Kw~F  
Administration of State-owned Assets  (the~)     国有资产管理局 PY>j?otD  
administrative laws and regulations                 行政法规 o,aI<5 "  
adverse impact                                 不利影响,负面影响 r5s*"z  
adverse opinion                                反对意见 >`oO(d}n[0  
advisory group                                  咨询组,顾问组 Pyyx/u+?@  
agency fee                                        代理费,代理费用 2ZE4^j|  
aggregate                                          总计,合计为…… <78> 6u/W%  
alternation of document and record                 变造文件和记录 <n6/np!  
alternative audit procedures                      替代审计程序,备选审计程序 9R ugkGy  
amend                                              修改,修订 |#-Oz#Eg'  
amortisation                                      摊销 YDmFR,047  
analytical capacity                             分析能力 pkk0?$l ",  
analytical procedures                               分析性程序 4tu2%Og)?  
annual financial statements                        年度会计报表,年度财务报表 ^8MgNVoJ)  
appendix                                          附录,附表 VFYJXR{  
applicable                                         适用的 0j_!)B  
applicable laws and regulations                 适用的法规 ,%,}[q?]d  
application systems                                  应用系统 4cV(Z-\  
apply consistently                              一贯地执行,一贯地实施 7XwFO0==  
appropriate                                       适当的,合适的; hOwVm;:  
征用,挪用 4p1{Ady  
appropriate authorization                          适当的授权 ~V./*CQ\c  
appropriateness of audit evidence                    审计证据的适当性 ^3r2Q?d\  
approval                                    批准,核准 Q7Dkh KT  
assertion                                    (会计报表上的)认定;确认 Wg$MKc9Vy[  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 YEZ"BgUnbp  
asset                                                 资产,财产 0&mz'xra  
asset restructuring                             资产重组 99ZQlX  
assignment of duties                                 职责的划分 |UlScUI,  
assistant                                     助理,助理人员 5k\61(*s  
associated company                                 联属公司,联营公司 #[i({1 `^L  
association                                        联合,结合;协会,社团 HX=`kkX  
assumption                                       假设,假定 ?VzST }  
at a given date                                         在某一特定时日 FvvF4 ,e5  
attestation                                         鉴证,公证 3ea6g5kX  
attestation service                             鉴证服务 2^:5aABQ  
audit adjustment                                审计调整 ;e[-t/SI  
audit areas                                        审计领域 G4=v2_]  
audit conclusion                                审计结论 Y)a 7osML  
audit effectiveness                             审计效果 n=yFw\w'  
audit efficiency                                  审计效率 C"F(kgL  
audit engagement letter                      审计业务约定书 f|< *2Mk  
audit evidence                                          审计证据 \y0abxIHS  
audit fee                                    审计费 ].Et&v  
audit files                                          审计档案 w>!KUT  
audit findings                                     审计中发现的事项 (^6SF>'  
audit implementation stage                        审计实施阶段 )fC^h=Qp  
audit mark                                        审计标识 RQh4RUm  
audit materiality                                 审计重要性 |9(uiWf  
audit method                                     审计方法 7pGlbdS  
audit objective                                         审计目标,审计目的 V= .'Db2D  
audit of financial statements                      会计报表审计,财务报表审计 M VsIyP  
audit opinion                                     审计意见 $MP'j9-S?  
audit period                                      被审计期间,被审计年度 C"YM"9JSJ  
audit plan                                          审计计划 YxsW Y7J  
audit planning                                    编制审计计划,制定审计计划,审计计划 !J+5l&  
audit planning stage                                  审计计划阶段 -ff*,b$Q/  
audit procedure                                审计程序 ^c-1w V` /  
audit programme                               审计程序表,具体审计计划 yCm iW %L4  
audit report                                       审计报告 eR;cl$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,rG$JCS'KQ  
audit report with a qualified opinion                 有保留意见的审计报告 m"xw5aa>  
audit report with an adverse opinion                否定意见的审计报告 <)"Mi}Q[)p  
audit report with dual dates                      双重日期审计报告 hB|LW^@v  
audit reporting stage                                 审计报告阶段 ^(a%B  
audit responsibility                                   审计责任 3 UBG?%!$f  
audit results                                      审计结果 SFh6'v'1N@  
audit risk                                          审计风险 { \Q'eL8  
audit sampling                                          审计抽样 =m1B1St2  
audit sampling techniques                         审计抽样方法,审计抽样技术 'KXvn0  
audit strategies                                  审计策略 CRS/qso[Q'  
audit summary                                         审计总结,审计小结  DMf:u`<  
audit team                                         审计小组 /<M08ze  
audit test                                    审计测试 d7l0;yR&+  
audit trail                                          审计轨迹 Pirc49c  
audit work                                        审计工作 Y.=v!*p?}  
audit working paper                                 审计工作底稿 vu1F  
audited financial statement                        审计会计报表,已审计财务报表 :,:r   
Auditing Guidelines (the~)                      审计规范指南 RELLQpz3  
auditing standards                             审计准则 -x7b6o>$  
audit-oriented working paper                          (审计)业务类工作底稿 _ea!psA0  
authorisation                                     授权 iGm[fxQ|  
authorisation of transaction                       交易的授权 jYuH zf  
availability                                         可获得性 9r8*'.K`Z  
B Oi=kL{DG:s  
balance                                      余额;差额;平衡 lB3W|-Ci  
balance sheet                                    资产负债表 K~C*4H:9  
bank                                                 银行 Lymy/9  
bank account                                    银行账户,银行户头 nV GrW#'E  
bank statement                                 银行对账单 @-)?2CH[8  
barter transaction                              易货交易,以物换物交易 *y F 9_\n  
basis of audit                                    审计依据 q]<cn2  
basis of preparation                                (会计报表的)编制基础 lS 9rgq<n  
book of account                               账目,账簿 %5a>@K]  
borrowing                                         借款,贷款,借债 >* dqFZF  
branch                                              分支,分支机构,分店 )CEfG  
brought forward                                (账户余额等的)承上年,承上期,承上页 1_*o(HR  
budget                                              预算 ^P\(IDJCo  
building                                      建筑物;大楼 b6Dve]  
business conditions                                  业务情况,经营情况 hcwKi  
business licence                               (企业等的)营业执照 h_Q9 c  
business relation                                业务关系 hQPiGIs  
PJS\> N&u  
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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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