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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 Om'+]BBN  
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审计词汇英汉对照 V@7KsB  
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A KTvzOI8  
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ability to continue as a going concern               持续经营能力 <Llp\XcZ  
acceptability                                     可接受性,可接受程度 \T]EZ'+O  
acceptable level of detection risk                     检查风险的可接受水平 (>6*#9#p  
acceptance of engagement                       接受委托 >-_d CNZ  
accepting the engagement for the first time              首次接受委托 RjF'x  
access to asset                                         对资产的接触 PkE5|d*,  
according to                                     根据,依据,依照 gj\)CBOv  
account balance                                账户余额 )%SkJ  
account for                                       对……进行会计处理,核算;解释 g-`~eG28D5  
accounting                                        会计,会计学 2)#K+O3c  
accounting advisory serve                        会计咨询服务 lf>*Y.!@me  
accounting firm                                 会计师事务所 GU't%[  
accounting information                      会计信息,会计资料 Ftw;Yz  
accounting period                             会计期间 i,V;xB2  
accounting policies                                   会计政策 wxm:7$4C  
accounting professional bodies                 会计职业组织,会计职业团体 2oa#0`{  
accounting records                                   会计记录 Tmh(= TB'  
accounting responsibility                           会计责任 _A<u#.yd  
accounting service                             会计服务 a9n^WOJ6  
accounting standards                                会计准则 VL[R(a6c <  
Accounting Standards for Business Enterprises       企业会计准则 6.5T/D*TT  
accounting system                             会计系统 dC=)^(  
accounting treatment                                会计处理 N=:5eAza  
accuracy                                    准确性,精确性 KbL V' %D  
additional audit procedures                      追加审计程序 "dR |[a<#g  
addressee                                         收件人,收信人 *Ype>x{  
Administration of State-owned Assets  (the~)     国有资产管理局 ] 2DH;  
administrative laws and regulations                 行政法规 t1VH doNN  
adverse impact                                 不利影响,负面影响 f:g,_|JD$  
adverse opinion                                反对意见 22kpl)vbU  
advisory group                                  咨询组,顾问组 {k4CEt;  
agency fee                                        代理费,代理费用 rC:?l(8ng3  
aggregate                                          总计,合计为…… 1 )}=bhT  
alternation of document and record                 变造文件和记录 7r|(}S  
alternative audit procedures                      替代审计程序,备选审计程序 -(`OcGM'L  
amend                                              修改,修订 p^(&qk?ut  
amortisation                                      摊销 kc7lc|'z  
analytical capacity                             分析能力 =#mTfJ   
analytical procedures                               分析性程序 9Rek4<5  
annual financial statements                        年度会计报表,年度财务报表 $?,a[79  
appendix                                          附录,附表 %{3 aW>yx  
applicable                                         适用的 mh<=[J,%p  
applicable laws and regulations                 适用的法规 g8!wb{8?s  
application systems                                  应用系统 tb :L\A^:  
apply consistently                              一贯地执行,一贯地实施 ,uzN4_7u  
appropriate                                       适当的,合适的; )CX4kP j  
征用,挪用 liR ?  
appropriate authorization                          适当的授权 7?B.0>$3>V  
appropriateness of audit evidence                    审计证据的适当性 "x@='>:$  
approval                                    批准,核准 \4"S7.% |  
assertion                                    (会计报表上的)认定;确认 {;2vmx9  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 s >0Nr  
asset                                                 资产,财产 e4~>G?rM_  
asset restructuring                             资产重组 Y(\T- bI  
assignment of duties                                 职责的划分 ~gz^Cdh  
assistant                                     助理,助理人员 y9#$O(G  
associated company                                 联属公司,联营公司 &z"krM]G  
association                                        联合,结合;协会,社团 ZVeaTK4_ t  
assumption                                       假设,假定 /7!""{1\\  
at a given date                                         在某一特定时日 R3k1RE2c&g  
attestation                                         鉴证,公证 P}.7Mehf  
attestation service                             鉴证服务 '0$?h9"  
audit adjustment                                审计调整 1 T130L  
audit areas                                        审计领域 \A `hj~  
audit conclusion                                审计结论 "O8gJ0e  
audit effectiveness                             审计效果 >NB?& |  
audit efficiency                                  审计效率 lTU$0CG  
audit engagement letter                      审计业务约定书 R),zl_d_  
audit evidence                                          审计证据 =)O,`.M.Y  
audit fee                                    审计费 1FtM>&%4  
audit files                                          审计档案 3~e8bcb  
audit findings                                     审计中发现的事项 UpXz&k  
audit implementation stage                        审计实施阶段 2oJb)CB  
audit mark                                        审计标识 {cpEaOyOM  
audit materiality                                 审计重要性 Jc)^49Rf  
audit method                                     审计方法 65ly2gl  
audit objective                                         审计目标,审计目的 ~[k%oA%W  
audit of financial statements                      会计报表审计,财务报表审计 gX{loG  
audit opinion                                     审计意见 u*  
audit period                                      被审计期间,被审计年度 :';L/x>  
audit plan                                          审计计划 .qk]$LJF7  
audit planning                                    编制审计计划,制定审计计划,审计计划 l"n{.aL  
audit planning stage                                  审计计划阶段 kt4d; 4n  
audit procedure                                审计程序 _2btfY1U  
audit programme                               审计程序表,具体审计计划 KJE[+R H+z  
audit report                                       审计报告 ]pEV} @7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yfU<UQ!1  
audit report with a qualified opinion                 有保留意见的审计报告 iq nJ~g  
audit report with an adverse opinion                否定意见的审计报告 %p&k5:4<"#  
audit report with dual dates                      双重日期审计报告 ~j#~ \Ir  
audit reporting stage                                 审计报告阶段 6 z,&i  
audit responsibility                                   审计责任 K/ &?VIi`z  
audit results                                      审计结果 H A}f,),G  
audit risk                                          审计风险 ~.%K/=wK@  
audit sampling                                          审计抽样 *&AfR8x_z  
audit sampling techniques                         审计抽样方法,审计抽样技术 ylKmj]A  
audit strategies                                  审计策略 7VK}Dy/Vvn  
audit summary                                         审计总结,审计小结 q H"Gm  
audit team                                         审计小组 ^$%Z! uz  
audit test                                    审计测试 t>B^q3\q?  
audit trail                                          审计轨迹 8Ry74|`=R  
audit work                                        审计工作 }FF W|f  
audit working paper                                 审计工作底稿 5unG#szq  
audited financial statement                        审计会计报表,已审计财务报表 Q4t(@0e}  
Auditing Guidelines (the~)                      审计规范指南 ~lEVXea!  
auditing standards                             审计准则 S' dV>m`  
audit-oriented working paper                          (审计)业务类工作底稿 DoC(Z)o  
authorisation                                     授权 9;yn}\N `  
authorisation of transaction                       交易的授权 UN"(5a8.  
availability                                         可获得性 7^} Ll@  
B ?)'~~ @NkH  
balance                                      余额;差额;平衡 Gamr6I"K  
balance sheet                                    资产负债表 IPuA#C  
bank                                                 银行 tU"raP^ =  
bank account                                    银行账户,银行户头 s08u @  
bank statement                                 银行对账单 PiFD^w  
barter transaction                              易货交易,以物换物交易 E^w:KC2@  
basis of audit                                    审计依据 a:~@CUD >I  
basis of preparation                                (会计报表的)编制基础 Y+/JsOD  
book of account                               账目,账簿 `ovtHl3Q  
borrowing                                         借款,贷款,借债 M>jtFP <S  
branch                                              分支,分支机构,分店 W"L&fV+3  
brought forward                                (账户余额等的)承上年,承上期,承上页 :hG PTf  
budget                                              预算 > Oh?%%6  
building                                      建筑物;大楼 O7']  
business conditions                                  业务情况,经营情况 [6jbgW~E  
business licence                               (企业等的)营业执照 d@mo!zu  
business relation                                业务关系 7z_;t9Y  
\qi|Js*{  
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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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