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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 )D@~|j:  
   wij,N(,H  
审计词汇英汉对照 MDO$m g  
   J"CJYuGW,  
A jai|/"HSXw  
Gi?_ujZR  
0kDBE3i#  
ability to continue as a going concern               持续经营能力 #I0pYA2m  
acceptability                                     可接受性,可接受程度 \:_3i\2p  
acceptable level of detection risk                     检查风险的可接受水平 dE(tFZx  
acceptance of engagement                       接受委托 SN Y (*  
accepting the engagement for the first time              首次接受委托 *75YGD  
access to asset                                         对资产的接触 uO(w1Q"^  
according to                                     根据,依据,依照 SreYJT%  
account balance                                账户余额 W`)<vGn=Y  
account for                                       对……进行会计处理,核算;解释 Le#spvV3J|  
accounting                                        会计,会计学 ([E]_Q  
accounting advisory serve                        会计咨询服务 2}WDw>V  
accounting firm                                 会计师事务所 SaDA`JmO  
accounting information                      会计信息,会计资料 UT]?;o"  
accounting period                             会计期间 lP _db&  
accounting policies                                   会计政策 &0 \ ci9o  
accounting professional bodies                 会计职业组织,会计职业团体 I0 Ia6w9  
accounting records                                   会计记录 9Sg<K)Mc  
accounting responsibility                           会计责任 Jfhk@27T  
accounting service                             会计服务 h#.N3o  
accounting standards                                会计准则 nWYCh7  
Accounting Standards for Business Enterprises       企业会计准则 +]wuJSxc  
accounting system                             会计系统 5W? PCOh\  
accounting treatment                                会计处理 tY/vL^mi  
accuracy                                    准确性,精确性 "VUYh$=[  
additional audit procedures                      追加审计程序 zr_yO`{  
addressee                                         收件人,收信人 p9[6^rjx8  
Administration of State-owned Assets  (the~)     国有资产管理局 L36Yx7gT<  
administrative laws and regulations                 行政法规 2HL9E|h  
adverse impact                                 不利影响,负面影响 Ib `-pRU;  
adverse opinion                                反对意见 v/Pw9j!r;m  
advisory group                                  咨询组,顾问组 ?UZ?NY  
agency fee                                        代理费,代理费用 aMuVqZw  
aggregate                                          总计,合计为…… 5er@)p_  
alternation of document and record                 变造文件和记录 })F*:9i*  
alternative audit procedures                      替代审计程序,备选审计程序 ERMa# L  
amend                                              修改,修订 l]Lx L  
amortisation                                      摊销 |\9TvN^$`  
analytical capacity                             分析能力 0D&>Gyc*0  
analytical procedures                               分析性程序 KG9t3<-`  
annual financial statements                        年度会计报表,年度财务报表 p<GR SJIk=  
appendix                                          附录,附表 Qu\@Y[eia5  
applicable                                         适用的 UE0$ o?  
applicable laws and regulations                 适用的法规 k5BXirB  
application systems                                  应用系统 ocRdbmS  
apply consistently                              一贯地执行,一贯地实施 ]!"S+gT*C  
appropriate                                       适当的,合适的; [AzO:A  
征用,挪用 GHc/Zc"iX  
appropriate authorization                          适当的授权 JgfVRqm   
appropriateness of audit evidence                    审计证据的适当性 +Wn&,?3^  
approval                                    批准,核准 ,[rPe\w.z  
assertion                                    (会计报表上的)认定;确认 J5p8nmb  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 k3Cz9Vt%  
asset                                                 资产,财产 + %*&.@z_  
asset restructuring                             资产重组 D56<fg$  
assignment of duties                                 职责的划分 YV'pVO'_+  
assistant                                     助理,助理人员 z!wDpG7b  
associated company                                 联属公司,联营公司 F iAY\4  
association                                        联合,结合;协会,社团 Z=z%$l  
assumption                                       假设,假定 ) ]6h y9<  
at a given date                                         在某一特定时日 ixfdO\nU  
attestation                                         鉴证,公证 4mYCSu14:`  
attestation service                             鉴证服务 v syWm.E   
audit adjustment                                审计调整 #=c`of6  
audit areas                                        审计领域 m\u26`M  
audit conclusion                                审计结论 B{6<;u)[  
audit effectiveness                             审计效果 QV|>4^1D  
audit efficiency                                  审计效率 PO-"M)M  
audit engagement letter                      审计业务约定书  ht97s  
audit evidence                                          审计证据 _'0 @%P%  
audit fee                                    审计费 &m^@9E)S/  
audit files                                          审计档案 -6~'cm  
audit findings                                     审计中发现的事项 dbdM"z 4  
audit implementation stage                        审计实施阶段 'o4p#`R:8  
audit mark                                        审计标识 {=:#S+^ER  
audit materiality                                 审计重要性 D)$8 W[  
audit method                                     审计方法 \1%l^dE@  
audit objective                                         审计目标,审计目的 -#:zsu  
audit of financial statements                      会计报表审计,财务报表审计 VRng=,  
audit opinion                                     审计意见 Zl/< w(f_  
audit period                                      被审计期间,被审计年度 ^V*-1r1  
audit plan                                          审计计划 %ati7{2!  
audit planning                                    编制审计计划,制定审计计划,审计计划 <v 0*]NiX  
audit planning stage                                  审计计划阶段 p]G3)s@>  
audit procedure                                审计程序 ]c)_&{:V  
audit programme                               审计程序表,具体审计计划 77 r(*.O|  
audit report                                       审计报告 c "= N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `8_z!)  
audit report with a qualified opinion                 有保留意见的审计报告 E)N<lh  
audit report with an adverse opinion                否定意见的审计报告 ;\;M =&{}  
audit report with dual dates                      双重日期审计报告 ,yMU@Vg  
audit reporting stage                                 审计报告阶段 A#h/B+  
audit responsibility                                   审计责任 9]'&RyH=#  
audit results                                      审计结果 AasZuO_I  
audit risk                                          审计风险 1QqHF$S  
audit sampling                                          审计抽样 M" lg%j  
audit sampling techniques                         审计抽样方法,审计抽样技术 i{c@S:&@^  
audit strategies                                  审计策略 v} JD2.O+  
audit summary                                         审计总结,审计小结 %b2oiKSBx?  
audit team                                         审计小组 gN6rp(?y  
audit test                                    审计测试 6i@\5}m=  
audit trail                                          审计轨迹 q PGuo5^  
audit work                                        审计工作 +_l^ #?o,  
audit working paper                                 审计工作底稿 wE\3$ s/{D  
audited financial statement                        审计会计报表,已审计财务报表 H6TD@kL9Wr  
Auditing Guidelines (the~)                      审计规范指南 Q4*-wF-P  
auditing standards                             审计准则 L5YnG_M&  
audit-oriented working paper                          (审计)业务类工作底稿 rNOES3[~  
authorisation                                     授权 `Y BkF  
authorisation of transaction                       交易的授权 7Cqcb>\X  
availability                                         可获得性 ecJ 6  
B lK7m=[ j  
balance                                      余额;差额;平衡 uGN^!NG-0  
balance sheet                                    资产负债表 'T=~jA7SkT  
bank                                                 银行 Y.#:HRtgW  
bank account                                    银行账户,银行户头 cE'L% Z  
bank statement                                 银行对账单 ~V=<3X  
barter transaction                              易货交易,以物换物交易 po9 9 y-  
basis of audit                                    审计依据 y@V_g'  
basis of preparation                                (会计报表的)编制基础 |]=2 }%1w  
book of account                               账目,账簿 3riw1r;Q  
borrowing                                         借款,贷款,借债 z&8un% Jt  
branch                                              分支,分支机构,分店 Q^Ql\  
brought forward                                (账户余额等的)承上年,承上期,承上页 sZgRt  
budget                                              预算 'J)2g"T@  
building                                      建筑物;大楼 G9P!_7 2  
business conditions                                  业务情况,经营情况 /t<@"BoV  
business licence                               (企业等的)营业执照 D('2p8;2"7  
business relation                                业务关系 mog[pu:!,  
~ (On|h  
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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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