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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 UkT=W!cq  
   RLynE V;]  
审计词汇英汉对照 }Jve cRtg1  
   F2dHH^  
A #!qm ZN  
^aMg/.j  
fc%xS7&  
ability to continue as a going concern               持续经营能力 4(~L#}:r!  
acceptability                                     可接受性,可接受程度 DiScFx |rE  
acceptable level of detection risk                     检查风险的可接受水平 EXwo,?I  
acceptance of engagement                       接受委托 a 3b/e8c  
accepting the engagement for the first time              首次接受委托 $L>@Ed<  
access to asset                                         对资产的接触 2*< nu><b  
according to                                     根据,依据,依照 {3p4: *}  
account balance                                账户余额 ]Svt`0|}  
account for                                       对……进行会计处理,核算;解释 YTX,cj#D^&  
accounting                                        会计,会计学 -p&" y3<p  
accounting advisory serve                        会计咨询服务 +p_CN*10H  
accounting firm                                 会计师事务所 ARVf[BAJ-*  
accounting information                      会计信息,会计资料 5C*Pd Wpl  
accounting period                             会计期间 [b<oDX#  
accounting policies                                   会计政策 *{@Nq=fE  
accounting professional bodies                 会计职业组织,会计职业团体 )uIe&B  
accounting records                                   会计记录 V>%rv'G8  
accounting responsibility                           会计责任 6BHXp# #z  
accounting service                             会计服务 vNY{j7l/W  
accounting standards                                会计准则 gJXq^~-hd  
Accounting Standards for Business Enterprises       企业会计准则 y$F'(b| )  
accounting system                             会计系统 ^q vbqfh  
accounting treatment                                会计处理 r CHl?J  
accuracy                                    准确性,精确性 3cyHfp x-W  
additional audit procedures                      追加审计程序 ?|C2*?hZ+  
addressee                                         收件人,收信人 k>Vci{v  
Administration of State-owned Assets  (the~)     国有资产管理局 u+e{Mim  
administrative laws and regulations                 行政法规 S8w _ii3zd  
adverse impact                                 不利影响,负面影响 5 +YH.4R  
adverse opinion                                反对意见 };bEU wGWf  
advisory group                                  咨询组,顾问组 C12 Fl  
agency fee                                        代理费,代理费用 TnOggpQ6X  
aggregate                                          总计,合计为……  E`0 ?  
alternation of document and record                 变造文件和记录 9:[  9v  
alternative audit procedures                      替代审计程序,备选审计程序 S6M}WR^,  
amend                                              修改,修订 18d4fR   
amortisation                                      摊销 mh{d8<Q2  
analytical capacity                             分析能力 E *6Cw l  
analytical procedures                               分析性程序 H8zK$!  
annual financial statements                        年度会计报表,年度财务报表 IH&|Tcf\  
appendix                                          附录,附表 7P5)Z-K[  
applicable                                         适用的 L>&t|T2  
applicable laws and regulations                 适用的法规 \0I_<  
application systems                                  应用系统 ~ 'H ]jN  
apply consistently                              一贯地执行,一贯地实施 UiP"Ixg6  
appropriate                                       适当的,合适的; wY % }  
征用,挪用 L>NL:68yN  
appropriate authorization                          适当的授权 ~&_z2|UXp  
appropriateness of audit evidence                    审计证据的适当性 wn, KY$/  
approval                                    批准,核准 !r8 `Yrn  
assertion                                    (会计报表上的)认定;确认 ~i{(<.he  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 -1_)LO&H  
asset                                                 资产,财产 Jk11fn;\>  
asset restructuring                             资产重组 m%?pf2%I#  
assignment of duties                                 职责的划分 0c]/bs{}  
assistant                                     助理,助理人员 z}9(x.I  
associated company                                 联属公司,联营公司 {n.PF8A5X  
association                                        联合,结合;协会,社团 ww3-^v  
assumption                                       假设,假定 KVaiugQ   
at a given date                                         在某一特定时日 nFe<w  
attestation                                         鉴证,公证 <CiSK!  
attestation service                             鉴证服务 SrJGTuXg  
audit adjustment                                审计调整 cN6 X#D  
audit areas                                        审计领域 uc\Kg 1{  
audit conclusion                                审计结论 KYhwOGN  
audit effectiveness                             审计效果 XS{Qnx_#  
audit efficiency                                  审计效率 TnA-;Ha  
audit engagement letter                      审计业务约定书 ,0Hr2*p  
audit evidence                                          审计证据 t+ G# {n  
audit fee                                    审计费 mb3"U"ohs  
audit files                                          审计档案 c )g\/  
audit findings                                     审计中发现的事项 ) 7@ `ut  
audit implementation stage                        审计实施阶段 .bg~>T+<  
audit mark                                        审计标识 F6|]4H.3Q  
audit materiality                                 审计重要性 $dC?Tl|B0  
audit method                                     审计方法 /NFj(+&g+  
audit objective                                         审计目标,审计目的 , WYPU  
audit of financial statements                      会计报表审计,财务报表审计 :#ik. D  
audit opinion                                     审计意见 D%SlAzZ3  
audit period                                      被审计期间,被审计年度 ]Sz:|%JP1  
audit plan                                          审计计划 )[IC?U:5I  
audit planning                                    编制审计计划,制定审计计划,审计计划 RJ&RTo  
audit planning stage                                  审计计划阶段 @%uUiP0  
audit procedure                                审计程序 (gU!=F?#m  
audit programme                               审计程序表,具体审计计划 g%I"U>!2  
audit report                                       审计报告 iB yf{I>+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y('#jU  
audit report with a qualified opinion                 有保留意见的审计报告 ]^7@}Ce_  
audit report with an adverse opinion                否定意见的审计报告 9>/4W.  
audit report with dual dates                      双重日期审计报告  `25yE/  
audit reporting stage                                 审计报告阶段 ! E5HN :#  
audit responsibility                                   审计责任 }C?'BRX  
audit results                                      审计结果 i)#dWFDTv  
audit risk                                          审计风险 W,n!3:7 s  
audit sampling                                          审计抽样 R| , g<  
audit sampling techniques                         审计抽样方法,审计抽样技术 Rsk4L0  
audit strategies                                  审计策略 JR21>;l#2  
audit summary                                         审计总结,审计小结 C2I_%nU Z1  
audit team                                         审计小组 j2[+z tG  
audit test                                    审计测试 p)-^;=<B3  
audit trail                                          审计轨迹 a#k6&3m&  
audit work                                        审计工作 k%#EEMh  
audit working paper                                 审计工作底稿 O _ gGf  
audited financial statement                        审计会计报表,已审计财务报表 +GN(Ug'R  
Auditing Guidelines (the~)                      审计规范指南 *OsQ}onv  
auditing standards                             审计准则 Y\P8 v  
audit-oriented working paper                          (审计)业务类工作底稿 G~[x 3L'  
authorisation                                     授权 BwpqNQN  
authorisation of transaction                       交易的授权 .! 3|&V'<  
availability                                         可获得性  4e7-0}0  
B ksUcx4;a@F  
balance                                      余额;差额;平衡 k]|~>9eY]  
balance sheet                                    资产负债表 s!zx} 5  
bank                                                 银行 '<)n8{3Q5w  
bank account                                    银行账户,银行户头 X`K<>0.N  
bank statement                                 银行对账单 o:'MpKm  
barter transaction                              易货交易,以物换物交易 J yK3{wYS  
basis of audit                                    审计依据 Of#u  
basis of preparation                                (会计报表的)编制基础 h7oo7AP  
book of account                               账目,账簿 ^uc=f2=>,  
borrowing                                         借款,贷款,借债 ~G&dqw/.-U  
branch                                              分支,分支机构,分店 'JE`(xD  
brought forward                                (账户余额等的)承上年,承上期,承上页 /36:ms A  
budget                                              预算 [|$h*YK  
building                                      建筑物;大楼 &Z@o Q  
business conditions                                  业务情况,经营情况 Nh|uO?&C6  
business licence                               (企业等的)营业执照 2l'6.  
business relation                                业务关系 vh%B[brUJ  
WpP}stam/  
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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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