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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 *C7F2o  
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审计词汇英汉对照 L5f$TLw h;  
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ability to continue as a going concern               持续经营能力 E{% SR  
acceptability                                     可接受性,可接受程度 g*J@[y;  
acceptable level of detection risk                     检查风险的可接受水平 &I/qG`W  
acceptance of engagement                       接受委托 !),t"Ae?>  
accepting the engagement for the first time              首次接受委托 Ac`;st%l.  
access to asset                                         对资产的接触 +rc SL8C  
according to                                     根据,依据,依照 y`S o&:1  
account balance                                账户余额 - {{[cT I  
account for                                       对……进行会计处理,核算;解释 S)7/0N79A  
accounting                                        会计,会计学 R,,Qt TGB  
accounting advisory serve                        会计咨询服务 2+Yb 7 uI,  
accounting firm                                 会计师事务所 |##GIIv;i  
accounting information                      会计信息,会计资料 Z9[+'ZWt  
accounting period                             会计期间 .3X Y&6  
accounting policies                                   会计政策 Q4Q pn  
accounting professional bodies                 会计职业组织,会计职业团体 hqD qt"dKz  
accounting records                                   会计记录 } `_(<H  
accounting responsibility                           会计责任 IPtvuEju\  
accounting service                             会计服务 :c=.D;,  
accounting standards                                会计准则 y}"7e)|t%  
Accounting Standards for Business Enterprises       企业会计准则 7u|B ](FS  
accounting system                             会计系统 nB] Ia?  
accounting treatment                                会计处理 i=#F)AD^5#  
accuracy                                    准确性,精确性 J'Sm0  
additional audit procedures                      追加审计程序 # yN*',I&  
addressee                                         收件人,收信人 HdNnUDb$B  
Administration of State-owned Assets  (the~)     国有资产管理局 suVmg-d  
administrative laws and regulations                 行政法规 i=rH7k  
adverse impact                                 不利影响,负面影响 [Y/:@t"2y  
adverse opinion                                反对意见 Qihdn66  
advisory group                                  咨询组,顾问组 O|'1B>X  
agency fee                                        代理费,代理费用 ;gB`YNL  
aggregate                                          总计,合计为…… =w%Oa<  
alternation of document and record                 变造文件和记录 <[i}n55  
alternative audit procedures                      替代审计程序,备选审计程序 (MLhaux-  
amend                                              修改,修订 z9 ($.  
amortisation                                      摊销 `hUHel;6  
analytical capacity                             分析能力 #ekM"p  
analytical procedures                               分析性程序 N `$!p9r  
annual financial statements                        年度会计报表,年度财务报表 (CE7j<j  
appendix                                          附录,附表 DQ80B)<O  
applicable                                         适用的 ;Gd~YGW^#  
applicable laws and regulations                 适用的法规 #/70!+J_UF  
application systems                                  应用系统 -LWK*q[J;*  
apply consistently                              一贯地执行,一贯地实施 e.vtEQV9  
appropriate                                       适当的,合适的; 5o 0Ch  
征用,挪用 ]?K. S6  
appropriate authorization                          适当的授权 ar ^i|`D  
appropriateness of audit evidence                    审计证据的适当性 Tv$s qVe9  
approval                                    批准,核准 @PSLs *  
assertion                                    (会计报表上的)认定;确认 VW<0Lt3  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 >*1}1~uU`'  
asset                                                 资产,财产 =.Tv)/ea  
asset restructuring                             资产重组 y7lWeBnC  
assignment of duties                                 职责的划分 )jDJMi_[  
assistant                                     助理,助理人员 QG3&p<  
associated company                                 联属公司,联营公司 ;rHO&(h-  
association                                        联合,结合;协会,社团 2`bdrRD0  
assumption                                       假设,假定 n}nEcXb  
at a given date                                         在某一特定时日 KoBW}x9Jp  
attestation                                         鉴证,公证 [hh/1[   
attestation service                             鉴证服务 ;[ ' a  
audit adjustment                                审计调整 Es4qPB`g.  
audit areas                                        审计领域 m%r/O&g  
audit conclusion                                审计结论 ,6"l(]0  
audit effectiveness                             审计效果 ))T>jh   
audit efficiency                                  审计效率 #Dy?GB08  
audit engagement letter                      审计业务约定书  jNyoN1M  
audit evidence                                          审计证据 J/x2qQ$9  
audit fee                                    审计费 {/8Q)2*>0  
audit files                                          审计档案 E"PcrWB&  
audit findings                                     审计中发现的事项 Lx[ ,Z,kD  
audit implementation stage                        审计实施阶段 v~)LO2y   
audit mark                                        审计标识 '7 )"  
audit materiality                                 审计重要性 ^ c%N/V \  
audit method                                     审计方法 TzG]WsY_  
audit objective                                         审计目标,审计目的 \}"m'(\c  
audit of financial statements                      会计报表审计,财务报表审计 27Emm c  
audit opinion                                     审计意见 ~Y!kB:D5;~  
audit period                                      被审计期间,被审计年度 ULqoCd%bK  
audit plan                                          审计计划 l*=aMjd?  
audit planning                                    编制审计计划,制定审计计划,审计计划 #"*e+.j[;  
audit planning stage                                  审计计划阶段 SNpi=K!yn  
audit procedure                                审计程序 L}k/9F.5  
audit programme                               审计程序表,具体审计计划 ;;U :Jtn2  
audit report                                       审计报告 svhI3"r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <V&5P3)d9  
audit report with a qualified opinion                 有保留意见的审计报告 p( LZ)7/  
audit report with an adverse opinion                否定意见的审计报告 x3G:(YfO  
audit report with dual dates                      双重日期审计报告 7jG(<!,  
audit reporting stage                                 审计报告阶段 |oFAGP1  
audit responsibility                                   审计责任 I PCGt{B~  
audit results                                      审计结果 Yl^mAS[w&  
audit risk                                          审计风险 Xrq x\X  
audit sampling                                          审计抽样 $'wq1u  
audit sampling techniques                         审计抽样方法,审计抽样技术 i@P }{   
audit strategies                                  审计策略  iThSt72  
audit summary                                         审计总结,审计小结 )%Iv[TB[  
audit team                                         审计小组 ,FSrn~-j9  
audit test                                    审计测试 gFN 9jM  
audit trail                                          审计轨迹 !36]ud&  
audit work                                        审计工作 r6.d s^  
audit working paper                                 审计工作底稿  H`QQG!  
audited financial statement                        审计会计报表,已审计财务报表 :#t*K6dz  
Auditing Guidelines (the~)                      审计规范指南 1Y j~fb(  
auditing standards                             审计准则 o>]`ac0b}Y  
audit-oriented working paper                          (审计)业务类工作底稿 5Fe FN)  
authorisation                                     授权 ?&+9WJ<M  
authorisation of transaction                       交易的授权 EG<s_d?  
availability                                         可获得性 @x&P9M0g  
B X` YwP/D  
balance                                      余额;差额;平衡 #1nJ(-D+  
balance sheet                                    资产负债表 2f:^S/.A  
bank                                                 银行 _8?o'<!8?^  
bank account                                    银行账户,银行户头 2t#L:vY  
bank statement                                 银行对账单 _GYMPq\%L#  
barter transaction                              易货交易,以物换物交易 _=XX~^I,  
basis of audit                                    审计依据 2\<.0  
basis of preparation                                (会计报表的)编制基础 :D:DnVZ-[@  
book of account                               账目,账簿 VR? ^HA9  
borrowing                                         借款,贷款,借债 V|D] M{O  
branch                                              分支,分支机构,分店 @z`@f"l  
brought forward                                (账户余额等的)承上年,承上期,承上页 P5 <vf  
budget                                              预算 hVpCB,  
building                                      建筑物;大楼 qdD)e$XW,  
business conditions                                  业务情况,经营情况 L@Nu/(pB=  
business licence                               (企业等的)营业执照 afG{lWE)  
business relation                                业务关系 @* ust>7  
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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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