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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 Fi/jR0]e2  
   A _]D~HH  
审计词汇英汉对照 YkVRl [  
   p*!q}%U  
A @%%bRY  
fxOE]d8v  
e %&  
ability to continue as a going concern               持续经营能力 .c|9..Cq=  
acceptability                                     可接受性,可接受程度 >z5Oy  
acceptable level of detection risk                     检查风险的可接受水平 /xF 9:r  
acceptance of engagement                       接受委托 7NeDs$  
accepting the engagement for the first time              首次接受委托 *n;>p_#  
access to asset                                         对资产的接触 k5g@myb-  
according to                                     根据,依据,依照 :`;( p{  
account balance                                账户余额 "TUPYFK9  
account for                                       对……进行会计处理,核算;解释 u5/t2}^T  
accounting                                        会计,会计学 iW":DOdi_  
accounting advisory serve                        会计咨询服务 E"ZEo9y@^  
accounting firm                                 会计师事务所 9Dy)nm^  
accounting information                      会计信息,会计资料 >Rr!rtc'x  
accounting period                             会计期间 a&8l[xe1  
accounting policies                                   会计政策 22PGWSQ  
accounting professional bodies                 会计职业组织,会计职业团体 c'xUJhEL  
accounting records                                   会计记录  Hl!1h%  
accounting responsibility                           会计责任 2S'AIuIew  
accounting service                             会计服务 +fPNen4E  
accounting standards                                会计准则 qih6me8C  
Accounting Standards for Business Enterprises       企业会计准则 \A ;^ UxG  
accounting system                             会计系统 W.z$a.<(rF  
accounting treatment                                会计处理 1x8(I&i  
accuracy                                    准确性,精确性 (e 0_RQ  
additional audit procedures                      追加审计程序 q$3HvZP  
addressee                                         收件人,收信人 sN;(/O  
Administration of State-owned Assets  (the~)     国有资产管理局 IC\E,m  
administrative laws and regulations                 行政法规 +J%6bn)U  
adverse impact                                 不利影响,负面影响 3g^IXm:K$  
adverse opinion                                反对意见 " S ?Km  
advisory group                                  咨询组,顾问组 f>|9 l  
agency fee                                        代理费,代理费用 cxL,]27Bu  
aggregate                                          总计,合计为…… Ia=&.,xub  
alternation of document and record                 变造文件和记录 i_|h{JK)  
alternative audit procedures                      替代审计程序,备选审计程序 %C6|-?TAd  
amend                                              修改,修订 +yt6.L  
amortisation                                      摊销  {`tHJ|8  
analytical capacity                             分析能力 5 Xk~,%-C  
analytical procedures                               分析性程序 zI1(F67d`  
annual financial statements                        年度会计报表,年度财务报表 /7.wQeL9  
appendix                                          附录,附表 ]~$c~*0g  
applicable                                         适用的 bb*c+XN0  
applicable laws and regulations                 适用的法规 "sdcP8])d  
application systems                                  应用系统 o`oRG)QC  
apply consistently                              一贯地执行,一贯地实施 D`1I;Tb#  
appropriate                                       适当的,合适的; Y"r 3i]  
征用,挪用 ?Ozk^#H[  
appropriate authorization                          适当的授权 Hf;RIl2F  
appropriateness of audit evidence                    审计证据的适当性 IvPA|8(  
approval                                    批准,核准 Dm&lSWW`/  
assertion                                    (会计报表上的)认定;确认 n+v!H O"2u  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ?SHc}iaU#  
asset                                                 资产,财产 e|S+G6 :O2  
asset restructuring                             资产重组 jn0t-":  
assignment of duties                                 职责的划分 ]}jgB 2x7  
assistant                                     助理,助理人员 ^H f+du  
associated company                                 联属公司,联营公司 1!K !oY  
association                                        联合,结合;协会,社团 [3Wsc`Q  
assumption                                       假设,假定 J,CJPUf&  
at a given date                                         在某一特定时日 Ej-=y2j{g  
attestation                                         鉴证,公证 &z7N\n  
attestation service                             鉴证服务 @hE7r-}]  
audit adjustment                                审计调整 a.5zdoH_  
audit areas                                        审计领域 ---Ks0\V  
audit conclusion                                审计结论 nC-c8y  
audit effectiveness                             审计效果 x0}<n99qE  
audit efficiency                                  审计效率 at_dmU2[7  
audit engagement letter                      审计业务约定书 J[I"/sdk-  
audit evidence                                          审计证据 de3yP,  
audit fee                                    审计费 1^n5CI|7u  
audit files                                          审计档案 8Cf ^$  
audit findings                                     审计中发现的事项 "~ .8eKRQ  
audit implementation stage                        审计实施阶段 \c5#\1<  
audit mark                                        审计标识 ,Y 78Q  
audit materiality                                 审计重要性 F] dmc,Q  
audit method                                     审计方法 yHa:?u6  
audit objective                                         审计目标,审计目的 V\e13cL]  
audit of financial statements                      会计报表审计,财务报表审计 @vVRF Z  
audit opinion                                     审计意见 Q' OuZKhA  
audit period                                      被审计期间,被审计年度 G_7ks]u-  
audit plan                                          审计计划 f(w#LuW<  
audit planning                                    编制审计计划,制定审计计划,审计计划 4GmSG,]  
audit planning stage                                  审计计划阶段 ]%vGC^  
audit procedure                                审计程序 EhmUX@k],  
audit programme                               审计程序表,具体审计计划 >" PqQO  
audit report                                       审计报告 M , .0[+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N,'[:{GOY  
audit report with a qualified opinion                 有保留意见的审计报告 E@\d<c.  
audit report with an adverse opinion                否定意见的审计报告 \4]zNV ~x  
audit report with dual dates                      双重日期审计报告 >*<6 zQf  
audit reporting stage                                 审计报告阶段 a:(: :m  
audit responsibility                                   审计责任 _E x*%Qf.  
audit results                                      审计结果 v e6N  
audit risk                                          审计风险 FVvv   
audit sampling                                          审计抽样 7g4M/?H}K  
audit sampling techniques                         审计抽样方法,审计抽样技术 UIm[DYMS  
audit strategies                                  审计策略 {7ZtOe  
audit summary                                         审计总结,审计小结 L*SSv wSL  
audit team                                         审计小组 v"G%5pq*\  
audit test                                    审计测试 JsWq._O{/  
audit trail                                          审计轨迹 #NVF\  
audit work                                        审计工作 qCxD{-9x{  
audit working paper                                 审计工作底稿 =2vMw]  
audited financial statement                        审计会计报表,已审计财务报表 c:`` Y:  
Auditing Guidelines (the~)                      审计规范指南 E9Qd>o  
auditing standards                             审计准则 ZmYSi$B  
audit-oriented working paper                          (审计)业务类工作底稿 ,&zjOc_v  
authorisation                                     授权 ^R8U-V8:  
authorisation of transaction                       交易的授权 )$Dcrrj  
availability                                         可获得性 tehI!->l  
B ]Lb?#S  
balance                                      余额;差额;平衡 a@V/sh  
balance sheet                                    资产负债表 b0zxT9  
bank                                                 银行 u]>>B>KOJ7  
bank account                                    银行账户,银行户头 :DJ7d  
bank statement                                 银行对账单 !txELA~24  
barter transaction                              易货交易,以物换物交易 J6^C t  
basis of audit                                    审计依据 vS24;:f  
basis of preparation                                (会计报表的)编制基础 _L `N^I.  
book of account                               账目,账簿 }?Yr>ZRi  
borrowing                                         借款,贷款,借债 Vm,f3~  
branch                                              分支,分支机构,分店 HIWmh4o/.  
brought forward                                (账户余额等的)承上年,承上期,承上页 q|]0on~ ]  
budget                                              预算 +{=_|3(  
building                                      建筑物;大楼 yBD2  
business conditions                                  业务情况,经营情况 j~,LoGuPh  
business licence                               (企业等的)营业执照 8y 4D9_{  
business relation                                业务关系 vwqN; |F  
+=B}R  
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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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