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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 E_ $z`or  
   G,&%VQ3P>  
审计词汇英汉对照 8YY|;\F)J~  
   8U~.\`H-PT  
A E]^5I3=O  
4C~UcGMv\  
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ability to continue as a going concern               持续经营能力 ~#M d"3  
acceptability                                     可接受性,可接受程度 gL$& @NY  
acceptable level of detection risk                     检查风险的可接受水平 5,+\`!g  
acceptance of engagement                       接受委托 hJ%1   
accepting the engagement for the first time              首次接受委托 tP ~zKU  
access to asset                                         对资产的接触 9 -h.|T2il  
according to                                     根据,依据,依照 OQ_stE2i  
account balance                                账户余额 bv?0.{Z  
account for                                       对……进行会计处理,核算;解释 t[.W$1 =  
accounting                                        会计,会计学 B_3QQ tjAl  
accounting advisory serve                        会计咨询服务 #?} 6t~  
accounting firm                                 会计师事务所 g=]&A  
accounting information                      会计信息,会计资料 ]XUl@Y.   
accounting period                             会计期间 \Z)1 ?fq  
accounting policies                                   会计政策 TmEY W<  
accounting professional bodies                 会计职业组织,会计职业团体 <FFJzNc+  
accounting records                                   会计记录 o|S)C<w  
accounting responsibility                           会计责任 a,'Cyv">  
accounting service                             会计服务 [_DPxM=V  
accounting standards                                会计准则 sB}]yw  
Accounting Standards for Business Enterprises       企业会计准则 ^kj=<+ v#  
accounting system                             会计系统 #Olg (:\  
accounting treatment                                会计处理 34C``i  
accuracy                                    准确性,精确性 >POO-8Q  
additional audit procedures                      追加审计程序 ESQ!@G/n  
addressee                                         收件人,收信人 \,W.0#D8v4  
Administration of State-owned Assets  (the~)     国有资产管理局 [p;*r)f2}  
administrative laws and regulations                 行政法规 |:iEfi]j  
adverse impact                                 不利影响,负面影响 =(U/CI  
adverse opinion                                反对意见 Uf,fX/:!  
advisory group                                  咨询组,顾问组 pV`$7^#X  
agency fee                                        代理费,代理费用 /MMtTB H  
aggregate                                          总计,合计为…… (*^DN{5  
alternation of document and record                 变造文件和记录 6o}V@UzqV  
alternative audit procedures                      替代审计程序,备选审计程序 \tt'm\_  
amend                                              修改,修订 :F|\Ij0T  
amortisation                                      摊销 vgPUIxB@  
analytical capacity                             分析能力 &/F_*=VE  
analytical procedures                               分析性程序 G\H q/4  
annual financial statements                        年度会计报表,年度财务报表 ;"7/@&M\m  
appendix                                          附录,附表 NXoK@Y  
applicable                                         适用的 XDmbm*~i  
applicable laws and regulations                 适用的法规 2RNrIU I2  
application systems                                  应用系统 U~is-+Uq  
apply consistently                              一贯地执行,一贯地实施 aPIr_7e  
appropriate                                       适当的,合适的; #a}N"*P  
征用,挪用 [S Tje8+V  
appropriate authorization                          适当的授权 /5a;_  
appropriateness of audit evidence                    审计证据的适当性 )5l u.R%  
approval                                    批准,核准 +mWjBY  
assertion                                    (会计报表上的)认定;确认 VyZV (k  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 r#h {$iW  
asset                                                 资产,财产 V:^H4WvL\W  
asset restructuring                             资产重组 0<P(M:a  
assignment of duties                                 职责的划分  v4<j   
assistant                                     助理,助理人员 qe?Ggz3p.  
associated company                                 联属公司,联营公司 8fO8Dob]\Y  
association                                        联合,结合;协会,社团 19y 0$e_V  
assumption                                       假设,假定 3ut_Bt\  
at a given date                                         在某一特定时日 b~w KF0vq  
attestation                                         鉴证,公证 E2:D(7(;l  
attestation service                             鉴证服务 o<\6Rm  
audit adjustment                                审计调整 edN8-P(  
audit areas                                        审计领域 >ZCo 8aK  
audit conclusion                                审计结论 Z`xyb>$  
audit effectiveness                             审计效果 )+GX<2_  
audit efficiency                                  审计效率 Q]i[.ME  
audit engagement letter                      审计业务约定书 BR3mAF  
audit evidence                                          审计证据 ;/A}}B]y  
audit fee                                    审计费 5Bj77?Z  
audit files                                          审计档案 Ru7L>(Njs  
audit findings                                     审计中发现的事项 [t}):}~F|  
audit implementation stage                        审计实施阶段 ~= 9V v  
audit mark                                        审计标识 ZQLB`n @  
audit materiality                                 审计重要性 Vu|dV\N0*  
audit method                                     审计方法 `QLowna  
audit objective                                         审计目标,审计目的 g\J)= ,ju,  
audit of financial statements                      会计报表审计,财务报表审计  Ec.)!Hu  
audit opinion                                     审计意见 pGk"3.ce  
audit period                                      被审计期间,被审计年度 59MR|Jt  
audit plan                                          审计计划 m+$/DD^-zl  
audit planning                                    编制审计计划,制定审计计划,审计计划 }:^XX0:FK  
audit planning stage                                  审计计划阶段 5rF/323z  
audit procedure                                审计程序 a(Sv,@/  
audit programme                               审计程序表,具体审计计划 $~hdm$  
audit report                                       审计报告 7,su f }=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1}DerX6  
audit report with a qualified opinion                 有保留意见的审计报告 z|%Bh  
audit report with an adverse opinion                否定意见的审计报告 TAAR'Jz S  
audit report with dual dates                      双重日期审计报告 cUM_ncYOP  
audit reporting stage                                 审计报告阶段 [;F{mN  
audit responsibility                                   审计责任 Z jt9vS)  
audit results                                      审计结果 3:O+GQ*  
audit risk                                          审计风险 +9~ZA3DiP  
audit sampling                                          审计抽样 0~.)GG%R>D  
audit sampling techniques                         审计抽样方法,审计抽样技术 'Z$ jBL  
audit strategies                                  审计策略 WhenwQT  
audit summary                                         审计总结,审计小结 VVN # $  
audit team                                         审计小组 "o<D;lO  
audit test                                    审计测试 | @q9{h7  
audit trail                                          审计轨迹 r&/D~g\"|[  
audit work                                        审计工作 $l43>e{E  
audit working paper                                 审计工作底稿 "?+UI   
audited financial statement                        审计会计报表,已审计财务报表 p}r yKW\cJ  
Auditing Guidelines (the~)                      审计规范指南 XWf7"]%SX  
auditing standards                             审计准则 CH#kvR2  
audit-oriented working paper                          (审计)业务类工作底稿 A ' )(SGSc  
authorisation                                     授权 q|/!0MU"  
authorisation of transaction                       交易的授权 W&LBh%"g  
availability                                         可获得性 h+ TB]  
B &}O8w77  
balance                                      余额;差额;平衡 dc)wu]  
balance sheet                                    资产负债表 k$?&]! <o  
bank                                                 银行 'iGMn_&  
bank account                                    银行账户,银行户头 jiOf')d5  
bank statement                                 银行对账单 i 63?"  
barter transaction                              易货交易,以物换物交易 l [x%I  
basis of audit                                    审计依据 w0\4Wa  
basis of preparation                                (会计报表的)编制基础 L c{ !FG>  
book of account                               账目,账簿 ju r1!rg%  
borrowing                                         借款,贷款,借债  QZ:v  
branch                                              分支,分支机构,分店 %!D_q ~"H  
brought forward                                (账户余额等的)承上年,承上期,承上页 I}1fEw>8  
budget                                              预算 =^ gvZ| ]  
building                                      建筑物;大楼 J;7s/YH^  
business conditions                                  业务情况,经营情况 AwA1&mh  
business licence                               (企业等的)营业执照 :Z]/Q/$  
business relation                                业务关系 @s3aR*ny$  
fg< ( bXC  
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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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