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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 i5"5&r7r  
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审计词汇英汉对照 TQf L%JT  
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ability to continue as a going concern               持续经营能力 <~{du ?4n  
acceptability                                     可接受性,可接受程度 SO;N~D1Z6  
acceptable level of detection risk                     检查风险的可接受水平 ]78!!G[`  
acceptance of engagement                       接受委托 /[ K_ &  
accepting the engagement for the first time              首次接受委托 6)}B"Qd  
access to asset                                         对资产的接触 Z/<#n\>t0>  
according to                                     根据,依据,依照 h/2/vBs  
account balance                                账户余额 I{ ryD -!  
account for                                       对……进行会计处理,核算;解释 |0sPka/u16  
accounting                                        会计,会计学 L0Y0&;y|R  
accounting advisory serve                        会计咨询服务 mnjs(x<m  
accounting firm                                 会计师事务所 83 I-X95  
accounting information                      会计信息,会计资料 8#X_#  
accounting period                             会计期间 nPFwPk8=M  
accounting policies                                   会计政策 PD6_)PXn  
accounting professional bodies                 会计职业组织,会计职业团体 7 [d ?  
accounting records                                   会计记录 icgJ;Q 5  
accounting responsibility                           会计责任 aD9q^EoEs  
accounting service                             会计服务 (ChD]PWQ  
accounting standards                                会计准则 SV.z>p  
Accounting Standards for Business Enterprises       企业会计准则 0[xpEiDx  
accounting system                             会计系统 yZCX S  
accounting treatment                                会计处理 V`#.7uUP  
accuracy                                    准确性,精确性 $*f?&U]k  
additional audit procedures                      追加审计程序 h|bT)!|  
addressee                                         收件人,收信人 M`7y>Ud  
Administration of State-owned Assets  (the~)     国有资产管理局 C ^w)|2o}  
administrative laws and regulations                 行政法规 3mO;JXd  
adverse impact                                 不利影响,负面影响 WsI>n  
adverse opinion                                反对意见 Ez+Z[*C  
advisory group                                  咨询组,顾问组 ^/@jwZ  
agency fee                                        代理费,代理费用 ]< XR]FHx)  
aggregate                                          总计,合计为…… }Fa%%}  
alternation of document and record                 变造文件和记录 ,Na^%A@TJ  
alternative audit procedures                      替代审计程序,备选审计程序 f>polxB%N  
amend                                              修改,修订 "m$3)7 $  
amortisation                                      摊销 7 oQ[FdRn*  
analytical capacity                             分析能力 +f|BiW  
analytical procedures                               分析性程序 G[,Q95`w?<  
annual financial statements                        年度会计报表,年度财务报表 lv%9MW0 z  
appendix                                          附录,附表 ,q#0hy%5/  
applicable                                         适用的 {X~ gwoz  
applicable laws and regulations                 适用的法规 R=]d %L8  
application systems                                  应用系统 IH9.F  
apply consistently                              一贯地执行,一贯地实施 LWnR?Qve<  
appropriate                                       适当的,合适的; YXW%]Uy+  
征用,挪用 o!c] (  
appropriate authorization                          适当的授权 i-" p)2d=#  
appropriateness of audit evidence                    审计证据的适当性 S( ^.?z  
approval                                    批准,核准 \ZI'|Ad  
assertion                                    (会计报表上的)认定;确认 Gl}Qxv #$  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 1} %B%*N  
asset                                                 资产,财产 aEt/NwgiQ  
asset restructuring                             资产重组 K`g7$r)U[  
assignment of duties                                 职责的划分 *L4`$@l8  
assistant                                     助理,助理人员 |7k_N|E  
associated company                                 联属公司,联营公司 ;30nd=  
association                                        联合,结合;协会,社团 #,d I$gY  
assumption                                       假设,假定 em{(4!W>  
at a given date                                         在某一特定时日 r^Zg-|gr  
attestation                                         鉴证,公证 O%8EZyu  
attestation service                             鉴证服务 z4X}O {  
audit adjustment                                审计调整 9$ qm>,o  
audit areas                                        审计领域 d5`3wd]]'v  
audit conclusion                                审计结论 *{ {b~$  
audit effectiveness                             审计效果 ^T::-pN*  
audit efficiency                                  审计效率 'o_:^'c  
audit engagement letter                      审计业务约定书 V[o`\|<  
audit evidence                                          审计证据 G<|8?6bq#  
audit fee                                    审计费 9iUrnG*  
audit files                                          审计档案 42J {aJVH  
audit findings                                     审计中发现的事项 6!'3oN{  
audit implementation stage                        审计实施阶段 9h4({EE2t  
audit mark                                        审计标识 EJ@p-}I!  
audit materiality                                 审计重要性 gKYfQ+  
audit method                                     审计方法 :a ->0 l  
audit objective                                         审计目标,审计目的 ?iI4x%y  
audit of financial statements                      会计报表审计,财务报表审计 5,-U.B}  
audit opinion                                     审计意见 Zwz&rIQpT  
audit period                                      被审计期间,被审计年度 Qv,"($n\  
audit plan                                          审计计划 {(U %i\F\  
audit planning                                    编制审计计划,制定审计计划,审计计划 &|3 $!S  
audit planning stage                                  审计计划阶段 YG [;"QR  
audit procedure                                审计程序 ojvj}ln  
audit programme                               审计程序表,具体审计计划 /='. 4 v  
audit report                                       审计报告 FKNMtp[`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E;JsBH  
audit report with a qualified opinion                 有保留意见的审计报告 }J">}j]/  
audit report with an adverse opinion                否定意见的审计报告 $6OkIP.  
audit report with dual dates                      双重日期审计报告 1cS}J:0P  
audit reporting stage                                 审计报告阶段 NS%WeAf  
audit responsibility                                   审计责任 R}^~^#  
audit results                                      审计结果 %LVm3e9  
audit risk                                          审计风险 y{dTp  
audit sampling                                          审计抽样 /x_o!<M  
audit sampling techniques                         审计抽样方法,审计抽样技术 ),G =s Oo  
audit strategies                                  审计策略 QUU;g2k  
audit summary                                         审计总结,审计小结 35E_W>n  
audit team                                         审计小组 I!e})Y  
audit test                                    审计测试 91 =OF*w  
audit trail                                          审计轨迹 N (I&  
audit work                                        审计工作 t2,A@2DU 2  
audit working paper                                 审计工作底稿 Oo"^%F~%  
audited financial statement                        审计会计报表,已审计财务报表 Og,$ sH}`  
Auditing Guidelines (the~)                      审计规范指南 kY*rb_2j  
auditing standards                             审计准则 &?mD$Eo  
audit-oriented working paper                          (审计)业务类工作底稿 8GvJ0Jq}U  
authorisation                                     授权 rE}%KsZ  
authorisation of transaction                       交易的授权 JSW ^dw&  
availability                                         可获得性 ]]Cb$$Td  
B At-U2a#J{  
balance                                      余额;差额;平衡 }ZYv~E'  
balance sheet                                    资产负债表 ;\f gF@  
bank                                                 银行 C:PMewn  
bank account                                    银行账户,银行户头 Z .92y  
bank statement                                 银行对账单 VeW>[08  
barter transaction                              易货交易,以物换物交易 5$V_Hj  
basis of audit                                    审计依据 !%"8|)CAr  
basis of preparation                                (会计报表的)编制基础 N5a*7EJv+  
book of account                               账目,账簿 ;W>k@L  
borrowing                                         借款,贷款,借债 -$\+' \  
branch                                              分支,分支机构,分店 NR`C(^}  
brought forward                                (账户余额等的)承上年,承上期,承上页  o4|M0  
budget                                              预算 G1vNt7  
building                                      建筑物;大楼 {phNd s%  
business conditions                                  业务情况,经营情况 1v71rf&w  
business licence                               (企业等的)营业执照 8C*c{(4  
business relation                                业务关系 5H*\t 7  
_lamn }(x0  
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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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