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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 7Yjxx+X9  
   ^"?b! =n!  
审计词汇英汉对照 !1M=9 ~$!  
   T2$V5RyX  
A NXyuv7%5=  
I$7TnMug  
:/ yR  
ability to continue as a going concern               持续经营能力 >5|;8v-r  
acceptability                                     可接受性,可接受程度 ~"ij,Op,3  
acceptable level of detection risk                     检查风险的可接受水平 al3[Ph5G  
acceptance of engagement                       接受委托 +^6v%z  
accepting the engagement for the first time              首次接受委托 8(Y=MW;g  
access to asset                                         对资产的接触 95G* i;E  
according to                                     根据,依据,依照 &3;yho8v@  
account balance                                账户余额 ?-e'gC  
account for                                       对……进行会计处理,核算;解释 `xO &!DN  
accounting                                        会计,会计学 -}?ud3f<  
accounting advisory serve                        会计咨询服务 bC mhlSNi  
accounting firm                                 会计师事务所  8/|~E  
accounting information                      会计信息,会计资料 6c/Tm0[  
accounting period                             会计期间 &2!F:L  
accounting policies                                   会计政策 cP~?Iz8nD  
accounting professional bodies                 会计职业组织,会计职业团体 Cl+TjmOV\`  
accounting records                                   会计记录 2 #+g4  
accounting responsibility                           会计责任 .2jG ~_W[  
accounting service                             会计服务 ^5l4D3@E  
accounting standards                                会计准则 y&.[Nt '+  
Accounting Standards for Business Enterprises       企业会计准则 Qs*6wF  
accounting system                             会计系统 32f lOi:  
accounting treatment                                会计处理 *<**rY*  
accuracy                                    准确性,精确性 3t4_{']:/  
additional audit procedures                      追加审计程序 zJfoU*G/B  
addressee                                         收件人,收信人 I2!0,1Q  
Administration of State-owned Assets  (the~)     国有资产管理局 1/bu}?a  
administrative laws and regulations                 行政法规 | ZI~#V  
adverse impact                                 不利影响,负面影响 cXJtN W@  
adverse opinion                                反对意见 Q1Jkt  
advisory group                                  咨询组,顾问组 'CH|w~E  
agency fee                                        代理费,代理费用 \sIRV}Tk}N  
aggregate                                          总计,合计为…… jnK8 [och  
alternation of document and record                 变造文件和记录 s1!_zf_  
alternative audit procedures                      替代审计程序,备选审计程序 oK GFDl]3  
amend                                              修改,修订 !@_( W   
amortisation                                      摊销 'xdM>y#S  
analytical capacity                             分析能力 eqSCNYN  
analytical procedures                               分析性程序 <N%8"o  
annual financial statements                        年度会计报表,年度财务报表 l.i"Z pik  
appendix                                          附录,附表 %^l77 :O  
applicable                                         适用的 Cl ;B%5yl  
applicable laws and regulations                 适用的法规 {V!Jj6n  
application systems                                  应用系统 27vLI~  
apply consistently                              一贯地执行,一贯地实施 6NCa=9  
appropriate                                       适当的,合适的; EX[X|"r   
征用,挪用 2&W(@wT$  
appropriate authorization                          适当的授权 N[j7^q7Xt  
appropriateness of audit evidence                    审计证据的适当性 gev7eGH<  
approval                                    批准,核准 "Yn <]Pa_  
assertion                                    (会计报表上的)认定;确认 #4{f2s[j6  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 v UA YYe  
asset                                                 资产,财产 $a6&OH/  
asset restructuring                             资产重组 Q~4o{"3.'  
assignment of duties                                 职责的划分 [H#I:d-+\  
assistant                                     助理,助理人员 .~ a)  
associated company                                 联属公司,联营公司 Q^v8n1  
association                                        联合,结合;协会,社团 _9Kdcoh  
assumption                                       假设,假定 RGGP6SDc  
at a given date                                         在某一特定时日 UcMe("U  
attestation                                         鉴证,公证 B{W2D  
attestation service                             鉴证服务 /h0<0b?i  
audit adjustment                                审计调整 (~TP  
audit areas                                        审计领域 AAsl )  
audit conclusion                                审计结论 :&dY1.<N+  
audit effectiveness                             审计效果 [?BmW {*u.  
audit efficiency                                  审计效率 $7a Rf'  
audit engagement letter                      审计业务约定书 AQ-P3`bCb  
audit evidence                                          审计证据 "w`f>]YLA  
audit fee                                    审计费 &L-y1'i=j  
audit files                                          审计档案 o(~>a  
audit findings                                     审计中发现的事项 !&C8y  
audit implementation stage                        审计实施阶段 y^zVb\"4  
audit mark                                        审计标识 p;) ;Vm+8  
audit materiality                                 审计重要性 \1RQ),5 %]  
audit method                                     审计方法 sm}v0V.Js  
audit objective                                         审计目标,审计目的 M~7?m/Wj  
audit of financial statements                      会计报表审计,财务报表审计  "t8mQ;n  
audit opinion                                     审计意见 {R[lsdH(X  
audit period                                      被审计期间,被审计年度 J=TbZL4y}4  
audit plan                                          审计计划 muo7KUT  
audit planning                                    编制审计计划,制定审计计划,审计计划 @ 6i^wC  
audit planning stage                                  审计计划阶段 0i$jtCCL(  
audit procedure                                审计程序 ,u( g#T  
audit programme                               审计程序表,具体审计计划 <P( K,L?r  
audit report                                       审计报告 IqEY.2KN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g 4d 5G=y  
audit report with a qualified opinion                 有保留意见的审计报告 Tp<=dH%$%"  
audit report with an adverse opinion                否定意见的审计报告 ~sAINV>A  
audit report with dual dates                      双重日期审计报告 f+s'.z %  
audit reporting stage                                 审计报告阶段 p7! q#o  
audit responsibility                                   审计责任 l~&efAJ-$  
audit results                                      审计结果 *E .{i   
audit risk                                          审计风险 "[H9)aAj7  
audit sampling                                          审计抽样 n<lU;  
audit sampling techniques                         审计抽样方法,审计抽样技术 V:!fe+ Er  
audit strategies                                  审计策略 gSu+]N  
audit summary                                         审计总结,审计小结 }tx~y-QQ  
audit team                                         审计小组 QE!cf@~n"  
audit test                                    审计测试 HqOSQ<-Fo  
audit trail                                          审计轨迹 3Du&KZ  
audit work                                        审计工作 hS +;HB,  
audit working paper                                 审计工作底稿 rN{&$+"2  
audited financial statement                        审计会计报表,已审计财务报表 )sB`!:~HjP  
Auditing Guidelines (the~)                      审计规范指南 + 7E6U*  
auditing standards                             审计准则 yN~=3b>  
audit-oriented working paper                          (审计)业务类工作底稿 %9BC%w]y  
authorisation                                     授权 -.g5|B  
authorisation of transaction                       交易的授权 2Pi}<pG~  
availability                                         可获得性 pa+^5N  
B uz Z|w+3O  
balance                                      余额;差额;平衡 fXIeCn  
balance sheet                                    资产负债表 IQScsqM  
bank                                                 银行 wGISb\rr  
bank account                                    银行账户,银行户头 V}9wx%v  
bank statement                                 银行对账单 HK&F'\'}  
barter transaction                              易货交易,以物换物交易 EE&~D~yHUL  
basis of audit                                    审计依据 6Om-[^  
basis of preparation                                (会计报表的)编制基础 ":"M/v%F  
book of account                               账目,账簿 xvp{F9~qT  
borrowing                                         借款,贷款,借债 j@kBCzX  
branch                                              分支,分支机构,分店 ?e]4HHgU]  
brought forward                                (账户余额等的)承上年,承上期,承上页 [ Q=) f  
budget                                              预算 <`| }bt  
building                                      建筑物;大楼 _V:D7\Gs  
business conditions                                  业务情况,经营情况 2HQ'iEu$  
business licence                               (企业等的)营业执照 P). @o.xl  
business relation                                业务关系 *TE6p  
qI;k2sQR  
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只看该作者 1楼 发表于: 2012-04-24
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