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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 Q+e|;Mj  
   m/#)B6@A  
审计词汇英汉对照  .PyPU]w  
   FJ}RT*7_C  
A l7G&[\~  
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ability to continue as a going concern               持续经营能力 'J+dTs ;0  
acceptability                                     可接受性,可接受程度 s7RAui  
acceptable level of detection risk                     检查风险的可接受水平 Xo[={2_  
acceptance of engagement                       接受委托 5mNd5IM  
accepting the engagement for the first time              首次接受委托 l4c9.'6  
access to asset                                         对资产的接触 zUg-M  
according to                                     根据,依据,依照 CB(Qy9C%h[  
account balance                                账户余额 yLfb'Ba  
account for                                       对……进行会计处理,核算;解释 m'h`%0Tc  
accounting                                        会计,会计学 ~m~<xtoc  
accounting advisory serve                        会计咨询服务 S]^`Qy)  
accounting firm                                 会计师事务所 %";bgU2Q  
accounting information                      会计信息,会计资料 0 rbMT`Hy  
accounting period                             会计期间 I_ "1.  
accounting policies                                   会计政策 =n_r\z  
accounting professional bodies                 会计职业组织,会计职业团体 E? > ERO3  
accounting records                                   会计记录  uY]nqb  
accounting responsibility                           会计责任 w}="}Cb  
accounting service                             会计服务 D$|@: mW  
accounting standards                                会计准则 E0XfM B]+  
Accounting Standards for Business Enterprises       企业会计准则 [[(29|`]  
accounting system                             会计系统 Bny3j~*U  
accounting treatment                                会计处理 *g =ey?1S  
accuracy                                    准确性,精确性 Ew>E]Ys  
additional audit procedures                      追加审计程序 E"p;  
addressee                                         收件人,收信人 OQt_nb#z`{  
Administration of State-owned Assets  (the~)     国有资产管理局 {j%'EJ5  
administrative laws and regulations                 行政法规 ?Rlo<f:Mf  
adverse impact                                 不利影响,负面影响 2y/|/IW=  
adverse opinion                                反对意见 4L(/Z}(  
advisory group                                  咨询组,顾问组 1-`Il]@?8  
agency fee                                        代理费,代理费用 ay}} v7)GM  
aggregate                                          总计,合计为…… dTN[E6#R  
alternation of document and record                 变造文件和记录 $@t]0  
alternative audit procedures                      替代审计程序,备选审计程序 }Gmwm|`*  
amend                                              修改,修订 nM*-Dy3ou  
amortisation                                      摊销 +C4UM9  
analytical capacity                             分析能力 {DzOXTI[Y  
analytical procedures                               分析性程序  4[=vt  
annual financial statements                        年度会计报表,年度财务报表 /"w% ?Ea  
appendix                                          附录,附表 +AGI)uQQ  
applicable                                         适用的 N#(p_7M  
applicable laws and regulations                 适用的法规 V^9c:!aI  
application systems                                  应用系统 5U[m]W=B  
apply consistently                              一贯地执行,一贯地实施 QMUmPx&  
appropriate                                       适当的,合适的; [ +w=  
征用,挪用 QD O.&G2  
appropriate authorization                          适当的授权 #~(J J  
appropriateness of audit evidence                    审计证据的适当性 6_KO6O7g  
approval                                    批准,核准 M^f+R'Q3  
assertion                                    (会计报表上的)认定;确认 ifyWhS++  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 |Tn+Aq7  
asset                                                 资产,财产 !Zf< j  
asset restructuring                             资产重组 _ISIq3A?  
assignment of duties                                 职责的划分 :m~R<BQ"  
assistant                                     助理,助理人员 v<+5B5"1  
associated company                                 联属公司,联营公司 (^x ,  
association                                        联合,结合;协会,社团 RM/q\100  
assumption                                       假设,假定 0)=U:y.  
at a given date                                         在某一特定时日 @3T)J,f  
attestation                                         鉴证,公证 b#XY.+ *0  
attestation service                             鉴证服务 3[*E>:)qh  
audit adjustment                                审计调整 vUtA@  
audit areas                                        审计领域 h+,Eu7\88  
audit conclusion                                审计结论 g<ZB9;FX %  
audit effectiveness                             审计效果 :xd)]Ns  
audit efficiency                                  审计效率 X8l|^ [2F  
audit engagement letter                      审计业务约定书 Qq,w6ekr  
audit evidence                                          审计证据 QU&LC  
audit fee                                    审计费 re\pE2&B  
audit files                                          审计档案 x6 -bAf  
audit findings                                     审计中发现的事项 ?]1_ 2\M  
audit implementation stage                        审计实施阶段 IdP"]Sv{<  
audit mark                                        审计标识 FVi7gg.?  
audit materiality                                 审计重要性  /)Ga<  
audit method                                     审计方法 bq+ Q$#F2X  
audit objective                                         审计目标,审计目的 o*\Fj}l-  
audit of financial statements                      会计报表审计,财务报表审计 >M`ryM2=D  
audit opinion                                     审计意见 HN7C+e4U~  
audit period                                      被审计期间,被审计年度 s48 { R4  
audit plan                                          审计计划 ExJch\  
audit planning                                    编制审计计划,制定审计计划,审计计划 jv<C#0E^  
audit planning stage                                  审计计划阶段 rV *`0hA1  
audit procedure                                审计程序 D\"F?>  
audit programme                               审计程序表,具体审计计划 B)^uGS W  
audit report                                       审计报告 Zt3Y< 3o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [PRQa[_  
audit report with a qualified opinion                 有保留意见的审计报告 PG@Uygahu  
audit report with an adverse opinion                否定意见的审计报告 G]DSwtB?D  
audit report with dual dates                      双重日期审计报告 ONc-jU^  
audit reporting stage                                 审计报告阶段 Aw7oyC!  
audit responsibility                                   审计责任 s,~p}A%0  
audit results                                      审计结果 J%|n^^ /un  
audit risk                                          审计风险 R:[IH2F s  
audit sampling                                          审计抽样 .|Ee,Un  
audit sampling techniques                         审计抽样方法,审计抽样技术 ]ULE>a  
audit strategies                                  审计策略 @'D ,T^I  
audit summary                                         审计总结,审计小结 p|q}z/  
audit team                                         审计小组 8Qwn  
audit test                                    审计测试 b~5Q|3P9  
audit trail                                          审计轨迹 0vi)m y;!  
audit work                                        审计工作 W.|r=   
audit working paper                                 审计工作底稿 xD|/98  
audited financial statement                        审计会计报表,已审计财务报表 aC2cyUuaN  
Auditing Guidelines (the~)                      审计规范指南 VH>?%aL  
auditing standards                             审计准则 X3# AYn,  
audit-oriented working paper                          (审计)业务类工作底稿 h#E ksX  
authorisation                                     授权 il403Ae0  
authorisation of transaction                       交易的授权 pz uR H1[  
availability                                         可获得性 :\Pk>a  
B 3M@!?=| U  
balance                                      余额;差额;平衡 v"Z`#Bi  
balance sheet                                    资产负债表 v c r5  
bank                                                 银行 udld[f.  
bank account                                    银行账户,银行户头 et-<ib<lY  
bank statement                                 银行对账单 H0 %;t  
barter transaction                              易货交易,以物换物交易 c;M&;'#x  
basis of audit                                    审计依据 >U%:Nfo3  
basis of preparation                                (会计报表的)编制基础 $VgazUH% =  
book of account                               账目,账簿  ,xhB  
borrowing                                         借款,贷款,借债 6`V2-zv$  
branch                                              分支,分支机构,分店 :)PAj  
brought forward                                (账户余额等的)承上年,承上期,承上页 Bkq3-rX\  
budget                                              预算 EId_1F;V^  
building                                      建筑物;大楼 )|Il@unp/  
business conditions                                  业务情况,经营情况 -nsI5\]  
business licence                               (企业等的)营业执照 P.j0Xlof  
business relation                                业务关系 Q*GJ REC  
eG F{.]  
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只看该作者 1楼 发表于: 2012-04-24
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