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[专业英语]审计词汇英汉对照 [复制链接]

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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  5" U8|  
   )4[{+OJa  
审计词汇英汉对照 -Kt36:|  
   =U3,P%  
A ~g2ColFhu  
yc,Qz.+g  
u(KeS`  
ability to continue as a going concern               持续经营能力 B1@c`BJ;9T  
acceptability                                     可接受性,可接受程度 LyA=(h6  
acceptable level of detection risk                     检查风险的可接受水平 7`3he8@ze  
acceptance of engagement                       接受委托 8;3T65KY  
accepting the engagement for the first time              首次接受委托 z41 p $  
access to asset                                         对资产的接触 _\ n'uW$  
according to                                     根据,依据,依照 k07JMS?  
account balance                                账户余额 Z iDmx-X  
account for                                       对……进行会计处理,核算;解释 (bo{vX  
accounting                                        会计,会计学 !ViHC}:   
accounting advisory serve                        会计咨询服务 x@ bZ((w  
accounting firm                                 会计师事务所 zk]6|i$!I  
accounting information                      会计信息,会计资料 ZMJ\C|S:  
accounting period                             会计期间 5v8&C2Jy@  
accounting policies                                   会计政策 ]4@z.1Mr  
accounting professional bodies                 会计职业组织,会计职业团体 2v KnxK+ 5  
accounting records                                   会计记录 La}=Ng  
accounting responsibility                           会计责任 Y=/3_[G   
accounting service                             会计服务 _-g:T&#  
accounting standards                                会计准则 `xbk)oW#  
Accounting Standards for Business Enterprises       企业会计准则 & Qghm  o  
accounting system                             会计系统 z$p +l]  
accounting treatment                                会计处理 KM (U-<<R  
accuracy                                    准确性,精确性 C<A82u;t%@  
additional audit procedures                      追加审计程序 nLkC-+$tM  
addressee                                         收件人,收信人 WT(R =bLw  
Administration of State-owned Assets  (the~)     国有资产管理局 e*vSGT$KgL  
administrative laws and regulations                 行政法规 &eY$(o-Hw  
adverse impact                                 不利影响,负面影响 u7`<m.\  
adverse opinion                                反对意见 [AR$Sw60  
advisory group                                  咨询组,顾问组 K@*m6)  
agency fee                                        代理费,代理费用 Z<y +D-/  
aggregate                                          总计,合计为…… +XWXHt  
alternation of document and record                 变造文件和记录 fx.FHhVu  
alternative audit procedures                      替代审计程序,备选审计程序 Uk ?V7 ?&  
amend                                              修改,修订 CT4R/wzY7  
amortisation                                      摊销 ^f!d8 V  
analytical capacity                             分析能力 (m3p28Q?  
analytical procedures                               分析性程序 aI|)m8 >)X  
annual financial statements                        年度会计报表,年度财务报表 -$WiB  
appendix                                          附录,附表 Cgw#c%  
applicable                                         适用的 1; L!g*!E  
applicable laws and regulations                 适用的法规 21 cB_"  
application systems                                  应用系统 7"4|`y^#  
apply consistently                              一贯地执行,一贯地实施 x)#k$ QU  
appropriate                                       适当的,合适的; n2 ,b~S\e  
征用,挪用 |c8p{)  
appropriate authorization                          适当的授权 xNxIqq<k  
appropriateness of audit evidence                    审计证据的适当性 7F?^gMi  
approval                                    批准,核准 n EOhN  
assertion                                    (会计报表上的)认定;确认 hPFIf>%}  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 [W{`L_"  
asset                                                 资产,财产 =]W{u`   
asset restructuring                             资产重组 e%'9oAz  
assignment of duties                                 职责的划分 # FaR?L![Y  
assistant                                     助理,助理人员 =NJb9S&8A  
associated company                                 联属公司,联营公司 0]>p|m9K^<  
association                                        联合,结合;协会,社团 4B]8Mp~\aL  
assumption                                       假设,假定 *o"F.H{#N  
at a given date                                         在某一特定时日 oL }FD !}  
attestation                                         鉴证,公证  ^r ; }6  
attestation service                             鉴证服务 WHAEB1c#Q  
audit adjustment                                审计调整 FIU( 2  
audit areas                                        审计领域 by6E "7%  
audit conclusion                                审计结论 9zO;sg;3  
audit effectiveness                             审计效果 t4s}w$4  
audit efficiency                                  审计效率  ]g?G 0m  
audit engagement letter                      审计业务约定书 MiOSSl};  
audit evidence                                          审计证据 }aX).u  
audit fee                                    审计费 K q!n `@  
audit files                                          审计档案 0TA/ExJ-LT  
audit findings                                     审计中发现的事项 5+3Z?|b  
audit implementation stage                        审计实施阶段 k )){1O  
audit mark                                        审计标识 zP=J5qOZ8  
audit materiality                                 审计重要性 NJl|/(]v  
audit method                                     审计方法 ]s, T` (&  
audit objective                                         审计目标,审计目的 B)^]V<l(w  
audit of financial statements                      会计报表审计,财务报表审计 6dq U4  
audit opinion                                     审计意见 e`}|*^-  
audit period                                      被审计期间,被审计年度 ol`]6"Sc  
audit plan                                          审计计划 hr6f}2  
audit planning                                    编制审计计划,制定审计计划,审计计划 Za}91z"  
audit planning stage                                  审计计划阶段 QX(:!b  
audit procedure                                审计程序 2? !b!  
audit programme                               审计程序表,具体审计计划 Pi*,&D>{7  
audit report                                       审计报告 RNvtgZ}k{X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7CG_UB  
audit report with a qualified opinion                 有保留意见的审计报告 wRie{Vk  
audit report with an adverse opinion                否定意见的审计报告 SKG_P)TnO  
audit report with dual dates                      双重日期审计报告 $h_@`j  
audit reporting stage                                 审计报告阶段 /Zv}u  
audit responsibility                                   审计责任 0W=IuPDU  
audit results                                      审计结果 xOu cZ+  
audit risk                                          审计风险 r&ToUU 5  
audit sampling                                          审计抽样 t9P` nfY  
audit sampling techniques                         审计抽样方法,审计抽样技术 $k!@e M/R  
audit strategies                                  审计策略 U c9Uj  
audit summary                                         审计总结,审计小结 = )(;  
audit team                                         审计小组 _&w!JzpXT  
audit test                                    审计测试 $~ItT1k_  
audit trail                                          审计轨迹 NU 6P  
audit work                                        审计工作 4L5Wa~5\  
audit working paper                                 审计工作底稿 *Li;:b"t  
audited financial statement                        审计会计报表,已审计财务报表 2,_BO6 !d  
Auditing Guidelines (the~)                      审计规范指南 H9jj**W ;$  
auditing standards                             审计准则 @[JQCQ#r  
audit-oriented working paper                          (审计)业务类工作底稿 HDy[/7"  
authorisation                                     授权 msoE8YK&tg  
authorisation of transaction                       交易的授权  R6AZIN:  
availability                                         可获得性 N$=<6eQm  
B /D~ ,X48+  
balance                                      余额;差额;平衡 i,bF e&7J  
balance sheet                                    资产负债表 H <FDi{  
bank                                                 银行 9'4cqR  
bank account                                    银行账户,银行户头 \< z{ @  
bank statement                                 银行对账单 ul% q6=f)  
barter transaction                              易货交易,以物换物交易 +F0M?,  
basis of audit                                    审计依据 *YDx6\><  
basis of preparation                                (会计报表的)编制基础 0q62{p7  
book of account                               账目,账簿 w93yhV?  
borrowing                                         借款,贷款,借债 ?SQT;C3j(  
branch                                              分支,分支机构,分店 p$"*U[%l  
brought forward                                (账户余额等的)承上年,承上期,承上页 ?^@;8m  
budget                                              预算 2oq>tnYyV[  
building                                      建筑物;大楼 '{Ywb@Bc  
business conditions                                  业务情况,经营情况 'vCFT(C-  
business licence                               (企业等的)营业执照 khEHMvVH  
business relation                                业务关系 6w@l#p  
S*\`LBl"nX  
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只看该作者 1楼 发表于: 2012-04-24
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