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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 oMawIND a  
   `[p*qsp_  
审计词汇英汉对照 :'9%~q.D4  
   "Kx2k>ym  
A /L\ ]t  
\Z-T)7S  
OvqCuX  
ability to continue as a going concern               持续经营能力 6ziiV _p  
acceptability                                     可接受性,可接受程度 6:O3>'n  
acceptable level of detection risk                     检查风险的可接受水平 Dj}n!M`2I  
acceptance of engagement                       接受委托 s+&Ts|c#  
accepting the engagement for the first time              首次接受委托 W L$nchS9  
access to asset                                         对资产的接触 x%ju(B>  
according to                                     根据,依据,依照 +ntrp='7O7  
account balance                                账户余额 SIv8EMGo  
account for                                       对……进行会计处理,核算;解释 *{8<4CVv  
accounting                                        会计,会计学 T+ey> [  
accounting advisory serve                        会计咨询服务 7cV9xIe^  
accounting firm                                 会计师事务所 g+;)?N* j  
accounting information                      会计信息,会计资料 83~ Gu[  
accounting period                             会计期间 mX3~rK>@~  
accounting policies                                   会计政策  =+9.X8SP  
accounting professional bodies                 会计职业组织,会计职业团体 \g< 9_  
accounting records                                   会计记录 9v>BP`Mg  
accounting responsibility                           会计责任 )nmLgsg  
accounting service                             会计服务 q"xIW0Pc  
accounting standards                                会计准则 i1k(3:ay<  
Accounting Standards for Business Enterprises       企业会计准则 WBD e`  
accounting system                             会计系统 dR~4*59Bg  
accounting treatment                                会计处理 /nEt%YYh;x  
accuracy                                    准确性,精确性 :9un6A9JS  
additional audit procedures                      追加审计程序 &$F4/2|b%  
addressee                                         收件人,收信人 2 g5Ft  
Administration of State-owned Assets  (the~)     国有资产管理局 gdkl,z3N3  
administrative laws and regulations                 行政法规 Tap=K|b ]  
adverse impact                                 不利影响,负面影响 b* Ny  
adverse opinion                                反对意见 5ws|4V  
advisory group                                  咨询组,顾问组 #U45;idp  
agency fee                                        代理费,代理费用 os6p1"_\f  
aggregate                                          总计,合计为…… Z0*Lm+d9z  
alternation of document and record                 变造文件和记录 I{Hl2?CnI,  
alternative audit procedures                      替代审计程序,备选审计程序 [5K& J-W  
amend                                              修改,修订 9s\(yC8h  
amortisation                                      摊销 1-[~}  
analytical capacity                             分析能力 #RAez:BI  
analytical procedures                               分析性程序 V?AHj<  
annual financial statements                        年度会计报表,年度财务报表 7|4hs:4mD  
appendix                                          附录,附表 c@9jc^CJ  
applicable                                         适用的 ,,1H#;j  
applicable laws and regulations                 适用的法规 6(Za}H  
application systems                                  应用系统 w#.Tp-AZ;\  
apply consistently                              一贯地执行,一贯地实施 E +\?|q !T  
appropriate                                       适当的,合适的; .2?tx OKh  
征用,挪用 4/YEkD  
appropriate authorization                          适当的授权 %\6ns  
appropriateness of audit evidence                    审计证据的适当性 .3WDtVE  
approval                                    批准,核准 %zj;~W;qPH  
assertion                                    (会计报表上的)认定;确认 tYV%izE  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 uim4,Zm{  
asset                                                 资产,财产 ^ .bYLF  
asset restructuring                             资产重组 i'&KoR ?  
assignment of duties                                 职责的划分 [DrG;k?  
assistant                                     助理,助理人员 Hik8u!#P  
associated company                                 联属公司,联营公司 O%?TxzX;  
association                                        联合,结合;协会,社团 %gj's-!!  
assumption                                       假设,假定 jR8~EI+  
at a given date                                         在某一特定时日 wq &|V  
attestation                                         鉴证,公证 ?^]29p_  
attestation service                             鉴证服务 AQkH3p/W  
audit adjustment                                审计调整 =f'MiU!p6  
audit areas                                        审计领域 'Gwa[ |6i  
audit conclusion                                审计结论 Z-(#}(HD  
audit effectiveness                             审计效果 N< c98  
audit efficiency                                  审计效率 N)'oX3?x  
audit engagement letter                      审计业务约定书 R^zTgyr  
audit evidence                                          审计证据 C =fs[  
audit fee                                    审计费  +C3IP  
audit files                                          审计档案 !wH7;tU  
audit findings                                     审计中发现的事项 VsS. \1  
audit implementation stage                        审计实施阶段 g-^Cf   
audit mark                                        审计标识 A*l (0`aWq  
audit materiality                                 审计重要性 j" wX7  
audit method                                     审计方法 >C""T`5]  
audit objective                                         审计目标,审计目的 TAz #e  
audit of financial statements                      会计报表审计,财务报表审计 ERxA79  
audit opinion                                     审计意见 8joJ e>9VJ  
audit period                                      被审计期间,被审计年度 "=)i'x"0"  
audit plan                                          审计计划 hgCF!eud  
audit planning                                    编制审计计划,制定审计计划,审计计划 }'HJVB_  
audit planning stage                                  审计计划阶段 Oi{X \Y  
audit procedure                                审计程序 =6j4_+5mnH  
audit programme                               审计程序表,具体审计计划 O8BxXa@5  
audit report                                       审计报告 4^H(p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ca>6r`  
audit report with a qualified opinion                 有保留意见的审计报告 y[7*^9J  
audit report with an adverse opinion                否定意见的审计报告 #PYTFB%  
audit report with dual dates                      双重日期审计报告 i<<NKv8;  
audit reporting stage                                 审计报告阶段 \ZdV|23  
audit responsibility                                   审计责任 6itp Mck  
audit results                                      审计结果 h%e}4U@X  
audit risk                                          审计风险 4ujw/`:/m  
audit sampling                                          审计抽样 vUa~PN+Iy  
audit sampling techniques                         审计抽样方法,审计抽样技术 pQ0yZpN%;  
audit strategies                                  审计策略 lhZWL}l  
audit summary                                         审计总结,审计小结 S<^*jheO5  
audit team                                         审计小组 dRg1I=|{_  
audit test                                    审计测试 n"B"Aysz  
audit trail                                          审计轨迹 "B`yk/GM]  
audit work                                        审计工作 {E!"^^0`  
audit working paper                                 审计工作底稿 ]p3hq1u3&  
audited financial statement                        审计会计报表,已审计财务报表 q 4_&C&7  
Auditing Guidelines (the~)                      审计规范指南 zjd]65P  
auditing standards                             审计准则 ~7PPB|XY  
audit-oriented working paper                          (审计)业务类工作底稿 ?_9cFo59:  
authorisation                                     授权 B.2F\ub g  
authorisation of transaction                       交易的授权 9k.LV/Y  
availability                                         可获得性 ?8wFT!J  
B 75vd ]45as  
balance                                      余额;差额;平衡 S9X~<!]  
balance sheet                                    资产负债表 2GRh8G&5  
bank                                                 银行 )fSQTbB;0  
bank account                                    银行账户,银行户头 vPuPSE%M  
bank statement                                 银行对账单 FY"!%)TV  
barter transaction                              易货交易,以物换物交易 @D K,ka(  
basis of audit                                    审计依据 w?kdM1T  
basis of preparation                                (会计报表的)编制基础 *LJN2;  
book of account                               账目,账簿 (n7 v $A  
borrowing                                         借款,贷款,借债 r.M8#YL  
branch                                              分支,分支机构,分店 =]x FHw8A  
brought forward                                (账户余额等的)承上年,承上期,承上页 Z[8{V  
budget                                              预算 s] Z/0:`  
building                                      建筑物;大楼 u->UV:u  
business conditions                                  业务情况,经营情况 )_!t9gn*wr  
business licence                               (企业等的)营业执照 NC::;e  
business relation                                业务关系 Tysh~C|1  
ji {V#  
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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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