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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 (N`GvB7;  
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审计词汇英汉对照 B_XX)y%V  
   J_9[ x mM  
A mo&9=TaG  
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pv"s!q&  
ability to continue as a going concern               持续经营能力 6r`Xi&  
acceptability                                     可接受性,可接受程度 1had8K-  
acceptable level of detection risk                     检查风险的可接受水平 eK}GBBdO  
acceptance of engagement                       接受委托 Tf('iZ2+  
accepting the engagement for the first time              首次接受委托 3 {|]@ L  
access to asset                                         对资产的接触 -x|!?u5F  
according to                                     根据,依据,依照 be?Bf ^O>  
account balance                                账户余额 ~Bi%8G  
account for                                       对……进行会计处理,核算;解释 R]0`-_T  
accounting                                        会计,会计学 XC O8A\  
accounting advisory serve                        会计咨询服务 Zx7aae_{  
accounting firm                                 会计师事务所 j-ob7(v)*]  
accounting information                      会计信息,会计资料 PX`xr1o  
accounting period                             会计期间 {uJ"%  
accounting policies                                   会计政策 E0+~c1 P-  
accounting professional bodies                 会计职业组织,会计职业团体 s^Xs*T@~h  
accounting records                                   会计记录 sd =bw  
accounting responsibility                           会计责任 r`< x@,  
accounting service                             会计服务 0f_ A"K  
accounting standards                                会计准则 7U2B=]<e-  
Accounting Standards for Business Enterprises       企业会计准则 {CNJlr@z  
accounting system                             会计系统 7 NnXt'  
accounting treatment                                会计处理 ngI+afo   
accuracy                                    准确性,精确性 /vu]ch  
additional audit procedures                      追加审计程序 W>: MK-_ J  
addressee                                         收件人,收信人 (!YJ:,!so  
Administration of State-owned Assets  (the~)     国有资产管理局 WZ h_z^rwn  
administrative laws and regulations                 行政法规 I&<'A [vHl  
adverse impact                                 不利影响,负面影响 a2/Mf   
adverse opinion                                反对意见 zS h9`F  
advisory group                                  咨询组,顾问组 }}k*i0  
agency fee                                        代理费,代理费用 kp#XpcS  
aggregate                                          总计,合计为…… (]PH2<3t  
alternation of document and record                 变造文件和记录 #zBqj;p  
alternative audit procedures                      替代审计程序,备选审计程序 O\ )Kg2  
amend                                              修改,修订 4;eD}g  
amortisation                                      摊销 W=OryEV?  
analytical capacity                             分析能力 NytodVZ' 3  
analytical procedures                               分析性程序 G5RdytK  
annual financial statements                        年度会计报表,年度财务报表 0j 8`M"6  
appendix                                          附录,附表 emB<{kOkw  
applicable                                         适用的 xvomn`X1  
applicable laws and regulations                 适用的法规 Wu(^k25  
application systems                                  应用系统 ,+I]\ZeO  
apply consistently                              一贯地执行,一贯地实施 0Ng?U+6  
appropriate                                       适当的,合适的; bbDm6,  
征用,挪用 oJ`=ob4WDo  
appropriate authorization                          适当的授权 'f.k'2T  
appropriateness of audit evidence                    审计证据的适当性 kk4+>mk  
approval                                    批准,核准 Cpy&2o-%v  
assertion                                    (会计报表上的)认定;确认 4:pgZz!  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 N Z ,}v3  
asset                                                 资产,财产  VJ_fA}U  
asset restructuring                             资产重组 P ?n k>  
assignment of duties                                 职责的划分 (U 4n} J  
assistant                                     助理,助理人员 Ajo IL  
associated company                                 联属公司,联营公司 OK YbEn#  
association                                        联合,结合;协会,社团 leI ]zDk=  
assumption                                       假设,假定 KWAd~8,mk  
at a given date                                         在某一特定时日 &\b(  
attestation                                         鉴证,公证 O'{kNr{u  
attestation service                             鉴证服务 [-\U)>MY(p  
audit adjustment                                审计调整 G6G-qqXy6  
audit areas                                        审计领域 (: ?bQA'Td  
audit conclusion                                审计结论 >Gk<a  
audit effectiveness                             审计效果 )jg*u}u 0  
audit efficiency                                  审计效率 *<6dB#' J  
audit engagement letter                      审计业务约定书 $R+gA{49%  
audit evidence                                          审计证据 z%iPk'^  
audit fee                                    审计费 {2q0Ko<  
audit files                                          审计档案 aw~h03R_Z  
audit findings                                     审计中发现的事项  + #E?)  
audit implementation stage                        审计实施阶段 d|9]E&;,  
audit mark                                        审计标识 AO|1m$xf  
audit materiality                                 审计重要性 7YK6e  
audit method                                     审计方法 |5X59! JL  
audit objective                                         审计目标,审计目的 Aq$1#1J  
audit of financial statements                      会计报表审计,财务报表审计 ('$*QC.M  
audit opinion                                     审计意见 V\opC6*L_e  
audit period                                      被审计期间,被审计年度 !H{>c@i  
audit plan                                          审计计划 >VQLC&u(  
audit planning                                    编制审计计划,制定审计计划,审计计划 2oRwDg&7|  
audit planning stage                                  审计计划阶段 %<[{zd1C-  
audit procedure                                审计程序 \8s:I+[HH  
audit programme                               审计程序表,具体审计计划 Z P6p>?DQ  
audit report                                       审计报告 +"bi]^ \z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 udIm}jRA"  
audit report with a qualified opinion                 有保留意见的审计报告 n;$u%2t2  
audit report with an adverse opinion                否定意见的审计报告 ,J-|.ER->  
audit report with dual dates                      双重日期审计报告 ZkQ6~cM  
audit reporting stage                                 审计报告阶段 23`salLclG  
audit responsibility                                   审计责任 m<kJH<!j  
audit results                                      审计结果 M_.Jmh<&&  
audit risk                                          审计风险 O8_! !Qd  
audit sampling                                          审计抽样 qSG0TWD!pq  
audit sampling techniques                         审计抽样方法,审计抽样技术 vyB{35p$  
audit strategies                                  审计策略 ccPWfy_  
audit summary                                         审计总结,审计小结 #7}M\\$M  
audit team                                         审计小组 Sy4|JM-5  
audit test                                    审计测试 s/s&d pT*  
audit trail                                          审计轨迹 - 1d*zySL  
audit work                                        审计工作 ksuePMIK  
audit working paper                                 审计工作底稿 =T&<z_L  
audited financial statement                        审计会计报表,已审计财务报表 OVU)t]  
Auditing Guidelines (the~)                      审计规范指南 @G=7A;-pv0  
auditing standards                             审计准则 sP eTW*HeR  
audit-oriented working paper                          (审计)业务类工作底稿 Dm8fcD  
authorisation                                     授权 }1~9i'o%Z  
authorisation of transaction                       交易的授权 ^Jq('@  
availability                                         可获得性 @xa$two  
B /j4G}  
balance                                      余额;差额;平衡 J:>o\%sF  
balance sheet                                    资产负债表 d|7LCW+HW  
bank                                                 银行 %N&W_.F6  
bank account                                    银行账户,银行户头 z=g!mVK5  
bank statement                                 银行对账单 vM5/KrW  
barter transaction                              易货交易,以物换物交易 T4"D&~3 3q  
basis of audit                                    审计依据 J5HK1  
basis of preparation                                (会计报表的)编制基础 [u2t1^#Ol  
book of account                               账目,账簿 ?eX/vqk  
borrowing                                         借款,贷款,借债 ^B} m~qT  
branch                                              分支,分支机构,分店  v t *  
brought forward                                (账户余额等的)承上年,承上期,承上页 K%mR=u#%&  
budget                                              预算 alHA&YC{K  
building                                      建筑物;大楼 -T{2R:\{  
business conditions                                  业务情况,经营情况 W|2|v?v  
business licence                               (企业等的)营业执照 ujmIS~"  
business relation                                业务关系 S7nx4c2xK~  
ha=2isq  
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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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