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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 :Uzm  
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审计词汇英汉对照 I(L,8n5  
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A mP~QWx![N  
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ability to continue as a going concern               持续经营能力 .Ni\\  
acceptability                                     可接受性,可接受程度 TCwFPlF|  
acceptable level of detection risk                     检查风险的可接受水平 X8a/ `Y,  
acceptance of engagement                       接受委托 &ZlVWK~v  
accepting the engagement for the first time              首次接受委托 l|JE#  
access to asset                                         对资产的接触 J u!]&G8  
according to                                     根据,依据,依照 oi&VgnS k  
account balance                                账户余额 VGy<")8D/  
account for                                       对……进行会计处理,核算;解释 *k(XW_>  
accounting                                        会计,会计学 jjB~G^n  
accounting advisory serve                        会计咨询服务 OhQgF  
accounting firm                                 会计师事务所 UJAv`yjG  
accounting information                      会计信息,会计资料 Db}j?ik/  
accounting period                             会计期间 _lJ!R:*  
accounting policies                                   会计政策 sk<3`x+  
accounting professional bodies                 会计职业组织,会计职业团体 Pe_W;q.  
accounting records                                   会计记录 z;,u}u}aI  
accounting responsibility                           会计责任 shy-Gu&  
accounting service                             会计服务 qdJ=lhHM}  
accounting standards                                会计准则 .LnGL]/  
Accounting Standards for Business Enterprises       企业会计准则 B:yGS*.tu  
accounting system                             会计系统 hB]Np1('  
accounting treatment                                会计处理 .GP T!lDc  
accuracy                                    准确性,精确性 Y|F9}hj(  
additional audit procedures                      追加审计程序 5,lEx1{_  
addressee                                         收件人,收信人 $kdB |4C  
Administration of State-owned Assets  (the~)     国有资产管理局 a8e6H30Sm  
administrative laws and regulations                 行政法规 MC&` oX[  
adverse impact                                 不利影响,负面影响 z [}v{  
adverse opinion                                反对意见 5FPM`hLT  
advisory group                                  咨询组,顾问组 F`9xVnK=  
agency fee                                        代理费,代理费用 x*\Y) 9Vgy  
aggregate                                          总计,合计为…… +;(c:@>@,  
alternation of document and record                 变造文件和记录 b;B%q$sntC  
alternative audit procedures                      替代审计程序,备选审计程序 iJI }TVep#  
amend                                              修改,修订 CAig ]=2'  
amortisation                                      摊销 Wq D4YGN  
analytical capacity                             分析能力 lwxaMjaL4K  
analytical procedures                               分析性程序 vFzRg5lH  
annual financial statements                        年度会计报表,年度财务报表 j;+b0(53  
appendix                                          附录,附表 @|Cz-J; D  
applicable                                         适用的 8+Lm's=W*  
applicable laws and regulations                 适用的法规 g-4M3of  
application systems                                  应用系统 1Z/(G1  
apply consistently                              一贯地执行,一贯地实施 :(U ,x<>  
appropriate                                       适当的,合适的; hE'-is@7  
征用,挪用 *k7+/bU~~  
appropriate authorization                          适当的授权 t9GR69v:?  
appropriateness of audit evidence                    审计证据的适当性 xA2YG|RU=b  
approval                                    批准,核准 HYD'.uj  
assertion                                    (会计报表上的)认定;确认 htO +z7  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 r..iko]T  
asset                                                 资产,财产 *2>&"B09`  
asset restructuring                             资产重组 7J D' )  
assignment of duties                                 职责的划分 WH#1 zv  
assistant                                     助理,助理人员 wy<S;   
associated company                                 联属公司,联营公司 A_"w^E{P  
association                                        联合,结合;协会,社团 Hp|kQJ[LE  
assumption                                       假设,假定 m^!Z_]A![  
at a given date                                         在某一特定时日 :[.vM  
attestation                                         鉴证,公证 0mYXv4 <  
attestation service                             鉴证服务 <6%?OJhp  
audit adjustment                                审计调整 L Tm2G4+]  
audit areas                                        审计领域 59 T 8r  
audit conclusion                                审计结论 y;m|  
audit effectiveness                             审计效果 "=HA Y  
audit efficiency                                  审计效率 <VMGTBVQ  
audit engagement letter                      审计业务约定书 1SQ3-WU s  
audit evidence                                          审计证据 1sy[ @Q2b  
audit fee                                    审计费 9R!atPz9  
audit files                                          审计档案 k>Is:P  
audit findings                                     审计中发现的事项 //up5R_nx  
audit implementation stage                        审计实施阶段 ch*8 B(:  
audit mark                                        审计标识 ^2:p|:Bz!l  
audit materiality                                 审计重要性 ;>%r9pz ~  
audit method                                     审计方法 rK 8lBy:<  
audit objective                                         审计目标,审计目的 Fk&c=V;SU  
audit of financial statements                      会计报表审计,财务报表审计 \Gef \   
audit opinion                                     审计意见 Ko| d+  
audit period                                      被审计期间,被审计年度 np|S y;:  
audit plan                                          审计计划 ]? c B:}  
audit planning                                    编制审计计划,制定审计计划,审计计划 ; }I:\P  
audit planning stage                                  审计计划阶段 '0;l]/i.  
audit procedure                                审计程序 ?.m bK  
audit programme                               审计程序表,具体审计计划 + )AG*  
audit report                                       审计报告 >.Pnkx*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &N$<e(K  
audit report with a qualified opinion                 有保留意见的审计报告 lf`{zc r:  
audit report with an adverse opinion                否定意见的审计报告 i]c!~`  
audit report with dual dates                      双重日期审计报告 ~p6 V,Q  
audit reporting stage                                 审计报告阶段 xJpA0_xfG  
audit responsibility                                   审计责任 B6+khuG(  
audit results                                      审计结果 +zqn<<9  
audit risk                                          审计风险 B&M%I:i  
audit sampling                                          审计抽样 mX"oW_EK  
audit sampling techniques                         审计抽样方法,审计抽样技术 ^do9*YejX;  
audit strategies                                  审计策略 ,C\i^>=  
audit summary                                         审计总结,审计小结 8L=HW G!1  
audit team                                         审计小组 .fqN|[>  
audit test                                    审计测试 93>jr<A  
audit trail                                          审计轨迹 o+iiST JEe  
audit work                                        审计工作 7DogM".}~Q  
audit working paper                                 审计工作底稿 @, j*wnR  
audited financial statement                        审计会计报表,已审计财务报表 LG9+GszX 2  
Auditing Guidelines (the~)                      审计规范指南 oi7@s0@  
auditing standards                             审计准则 fivw~z|[@  
audit-oriented working paper                          (审计)业务类工作底稿 d UE,U=  
authorisation                                     授权 0(}t8lc  
authorisation of transaction                       交易的授权 e-/&$Qq  
availability                                         可获得性 LtF,kAIt7v  
B 0@0w+&*"@  
balance                                      余额;差额;平衡 4&lv6`G `  
balance sheet                                    资产负债表 tPWLg),  
bank                                                 银行 8.1c?S  
bank account                                    银行账户,银行户头 T9|m7  
bank statement                                 银行对账单 ,$L4dF3  
barter transaction                              易货交易,以物换物交易 s*KhF'fN  
basis of audit                                    审计依据 kOrZv,qFG[  
basis of preparation                                (会计报表的)编制基础 wYXQlxdy  
book of account                               账目,账簿 un"Gozmt5  
borrowing                                         借款,贷款,借债 IVnHf_PzF  
branch                                              分支,分支机构,分店 UBU=9a5  
brought forward                                (账户余额等的)承上年,承上期,承上页 w>&aEv/f  
budget                                              预算 mkk6`,ov  
building                                      建筑物;大楼  #4NaL  
business conditions                                  业务情况,经营情况 8P\G }  
business licence                               (企业等的)营业执照 m]0;"jeL  
business relation                                业务关系 VR8-&N  
&ee~p&S,>  
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只看该作者 1楼 发表于: 2012-04-24
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