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[专业英语]审计词汇英汉对照 [复制链接]

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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 :sLg$OF  
   >=:mtcph  
审计词汇英汉对照 > hq{:m  
   q@XJ,e1A  
A *icaKy3  
_5(p=Zc  
h"Wpb}FT  
ability to continue as a going concern               持续经营能力 T"C.>G'[B  
acceptability                                     可接受性,可接受程度 omy3<6  
acceptable level of detection risk                     检查风险的可接受水平 <gH-`3 J6  
acceptance of engagement                       接受委托 +opym !\  
accepting the engagement for the first time              首次接受委托 5rCJIl.  
access to asset                                         对资产的接触 &(Hw:W 9  
according to                                     根据,依据,依照 |wQ3+WN|  
account balance                                账户余额 6-/W4L)?>  
account for                                       对……进行会计处理,核算;解释 y:$qX*+9e  
accounting                                        会计,会计学 '73}{" '  
accounting advisory serve                        会计咨询服务 y!R9)=/M  
accounting firm                                 会计师事务所 K^tc]ZQ  
accounting information                      会计信息,会计资料 )dEcKH<#  
accounting period                             会计期间 0c!^=(  
accounting policies                                   会计政策 pr4y*!|Y$  
accounting professional bodies                 会计职业组织,会计职业团体 *3@8,~_tp  
accounting records                                   会计记录 B1E:P`t  
accounting responsibility                           会计责任 Knb(MI6  
accounting service                             会计服务 \dE{[^.5  
accounting standards                                会计准则 ;~[}B v  
Accounting Standards for Business Enterprises       企业会计准则 #D JZ42  
accounting system                             会计系统 O:T 49:R}r  
accounting treatment                                会计处理 KC2Z@  
accuracy                                    准确性,精确性 9xw"NcL  
additional audit procedures                      追加审计程序 oAB:H \  
addressee                                         收件人,收信人 O&;d82IA{  
Administration of State-owned Assets  (the~)     国有资产管理局 GVn'p Wg  
administrative laws and regulations                 行政法规 A:z  
adverse impact                                 不利影响,负面影响 .H qJ)OH  
adverse opinion                                反对意见 : )B1|1  
advisory group                                  咨询组,顾问组 xt "-Jmox  
agency fee                                        代理费,代理费用 kX}sDvP3  
aggregate                                          总计,合计为…… Jc]66   
alternation of document and record                 变造文件和记录 i`];xNR'  
alternative audit procedures                      替代审计程序,备选审计程序 n4 N6]W\5  
amend                                              修改,修订 ]>k8v6*=  
amortisation                                      摊销 /Ix5`Q)  
analytical capacity                             分析能力 xSlgq|8  
analytical procedures                               分析性程序 c{? SFwgd  
annual financial statements                        年度会计报表,年度财务报表 nec}grA  
appendix                                          附录,附表 h?B1Emlq  
applicable                                         适用的 \.sC{@5K  
applicable laws and regulations                 适用的法规 3c wBPqH  
application systems                                  应用系统 `r3 klL,W'  
apply consistently                              一贯地执行,一贯地实施 >mJ`904L  
appropriate                                       适当的,合适的; |F<iu2\  
征用,挪用 }opMf6`w  
appropriate authorization                          适当的授权 \{~CO{II  
appropriateness of audit evidence                    审计证据的适当性 d=uGB"  
approval                                    批准,核准 >JY\h1+ H  
assertion                                    (会计报表上的)认定;确认 Y= =5\;-  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 5|Z8UzL  
asset                                                 资产,财产 cwtlOg  
asset restructuring                             资产重组 .Z"`:4O   
assignment of duties                                 职责的划分 yuJ>xsM  
assistant                                     助理,助理人员 7w8UnPuM  
associated company                                 联属公司,联营公司 98?O[=  
association                                        联合,结合;协会,社团 L,nb<  
assumption                                       假设,假定 ; 2V$`k  
at a given date                                         在某一特定时日 $ywROa]  
attestation                                         鉴证,公证 ;C:|m7|  
attestation service                             鉴证服务 6d/v%-3  
audit adjustment                                审计调整 zOFHdd ,"g  
audit areas                                        审计领域 _j0xL{&&  
audit conclusion                                审计结论 $G }9iV7  
audit effectiveness                             审计效果 Y{#*;p*I  
audit efficiency                                  审计效率 qP##C&+#q  
audit engagement letter                      审计业务约定书 cTRtMk%^  
audit evidence                                          审计证据 2*#i/SE_  
audit fee                                    审计费 )uR_d=B&  
audit files                                          审计档案 y^nT G  
audit findings                                     审计中发现的事项 BtKor6ba  
audit implementation stage                        审计实施阶段 /cUu]#h  
audit mark                                        审计标识 BYhiP/^  
audit materiality                                 审计重要性 JhTr{8{  
audit method                                     审计方法 Fo;:GX,b  
audit objective                                         审计目标,审计目的 @H~oOf  
audit of financial statements                      会计报表审计,财务报表审计 WQiRbbX  
audit opinion                                     审计意见 }gt)cOaY  
audit period                                      被审计期间,被审计年度 .oTS7rYw  
audit plan                                          审计计划 .sM,U  
audit planning                                    编制审计计划,制定审计计划,审计计划 FeO1%#2<y  
audit planning stage                                  审计计划阶段 .8%b;b  
audit procedure                                审计程序 y0&vsoT  
audit programme                               审计程序表,具体审计计划 N3MPW  
audit report                                       审计报告 Qy[S~D_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `^'fS@VA  
audit report with a qualified opinion                 有保留意见的审计报告 enQW;N1_M  
audit report with an adverse opinion                否定意见的审计报告 XK@&$~iA3  
audit report with dual dates                      双重日期审计报告 }BL7P-km  
audit reporting stage                                 审计报告阶段 >b=."i  
audit responsibility                                   审计责任 w{2CV\^>5  
audit results                                      审计结果 .j^BWr  
audit risk                                          审计风险 !~R<Il|B  
audit sampling                                          审计抽样 +r;t]  
audit sampling techniques                         审计抽样方法,审计抽样技术 $@] xi  
audit strategies                                  审计策略 "$o>_+U  
audit summary                                         审计总结,审计小结 BKb#\(95*  
audit team                                         审计小组 o~\.jQQxa  
audit test                                    审计测试 _`^AgRE  
audit trail                                          审计轨迹 'kY/=*=Q  
audit work                                        审计工作 /BQqg0 8@L  
audit working paper                                 审计工作底稿 9% NobT  
audited financial statement                        审计会计报表,已审计财务报表 aBG^X h x  
Auditing Guidelines (the~)                      审计规范指南 w%X@os}E  
auditing standards                             审计准则 t0@AfO.'1  
audit-oriented working paper                          (审计)业务类工作底稿 Ml{ ]{n  
authorisation                                     授权 oaPWeM+  
authorisation of transaction                       交易的授权 L]!![v.VY  
availability                                         可获得性 ~OR^  
B xf,A<j (o  
balance                                      余额;差额;平衡 2Vf242z_  
balance sheet                                    资产负债表 {7]maOg>7J  
bank                                                 银行 yFb" 2  
bank account                                    银行账户,银行户头 E"S# d&9  
bank statement                                 银行对账单 i '*!c  
barter transaction                              易货交易,以物换物交易 -vT{D$&1  
basis of audit                                    审计依据 qhcx\eD:?  
basis of preparation                                (会计报表的)编制基础 G/(,,T}eG  
book of account                               账目,账簿 'xG J;pY  
borrowing                                         借款,贷款,借债 oPni4^g i  
branch                                              分支,分支机构,分店 _kMHF  
brought forward                                (账户余额等的)承上年,承上期,承上页 :3 Hz!iZM  
budget                                              预算 }d>.Nj#zh  
building                                      建筑物;大楼 + L.D3  
business conditions                                  业务情况,经营情况 Qox/abC h  
business licence                               (企业等的)营业执照 6_u!{  
business relation                                业务关系 _6r[msH"  
m;>G]Sbe  
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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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