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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 T,>L  
   7OG:G z+)x  
审计词汇英汉对照 N#-pl:J(  
   rMZuiRz*  
A XQfmD;U  
&|RTLGwX  
:Y1;= W  
ability to continue as a going concern               持续经营能力 Kdp($L9r  
acceptability                                     可接受性,可接受程度 -MTYtw(  
acceptable level of detection risk                     检查风险的可接受水平 %OO}0OW  
acceptance of engagement                       接受委托 ) < U9  
accepting the engagement for the first time              首次接受委托 f^u-Myk  
access to asset                                         对资产的接触 (*Q:'2e  
according to                                     根据,依据,依照 BbC O K  
account balance                                账户余额 \M._x"  
account for                                       对……进行会计处理,核算;解释 NIbK3`1  
accounting                                        会计,会计学 y35~bz^2  
accounting advisory serve                        会计咨询服务 fG$LqzyqlK  
accounting firm                                 会计师事务所 Qs59IZ  
accounting information                      会计信息,会计资料 +Y~5197V  
accounting period                             会计期间 DC-d@N+  
accounting policies                                   会计政策 #C?M-  
accounting professional bodies                 会计职业组织,会计职业团体 6W=V8  
accounting records                                   会计记录 c>^(=52Q  
accounting responsibility                           会计责任 Yb/*2iWX  
accounting service                             会计服务 SUUN_w~  
accounting standards                                会计准则 Q% d1n*;+  
Accounting Standards for Business Enterprises       企业会计准则 0('ec60u  
accounting system                             会计系统 ?8GS*I  
accounting treatment                                会计处理 v}V[sIs}  
accuracy                                    准确性,精确性 { $yju_[  
additional audit procedures                      追加审计程序 hEsi AbTyF  
addressee                                         收件人,收信人 GfEWms8z  
Administration of State-owned Assets  (the~)     国有资产管理局 0NC70+4L  
administrative laws and regulations                 行政法规 T>L?\-  
adverse impact                                 不利影响,负面影响 3+h3?  
adverse opinion                                反对意见 0*rD'?)K+  
advisory group                                  咨询组,顾问组 M~|7gK.m1  
agency fee                                        代理费,代理费用 wB \`3u4  
aggregate                                          总计,合计为…… (uDd_@a9t  
alternation of document and record                 变造文件和记录 3)\fZYu)  
alternative audit procedures                      替代审计程序,备选审计程序 !%('8-x%  
amend                                              修改,修订 6:Z8d%Z  
amortisation                                      摊销 je2_ .^  
analytical capacity                             分析能力 lNa+NtQu   
analytical procedures                               分析性程序 ]6)u$4X6$  
annual financial statements                        年度会计报表,年度财务报表 xHJkzI  
appendix                                          附录,附表 ja';NIO-  
applicable                                         适用的 Uza '%R  
applicable laws and regulations                 适用的法规 JDE_*xaUV  
application systems                                  应用系统 <]LljTm`i  
apply consistently                              一贯地执行,一贯地实施 Z CPUNtO l  
appropriate                                       适当的,合适的; 1H/I-  
征用,挪用 |.UY' B  
appropriate authorization                          适当的授权 Im/tU6ybV  
appropriateness of audit evidence                    审计证据的适当性 V<H9KA  
approval                                    批准,核准 9iZio3m  
assertion                                    (会计报表上的)认定;确认 % |D)%|Z  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 jj2\;b:a0  
asset                                                 资产,财产 x}?<9(nE c  
asset restructuring                             资产重组 3+>n!8x ;A  
assignment of duties                                 职责的划分 uy3<2L#.  
assistant                                     助理,助理人员 o5F:U4sG  
associated company                                 联属公司,联营公司 9T24dofkJ  
association                                        联合,结合;协会,社团 4.jRTL5-oj  
assumption                                       假设,假定 }\7UU?@n  
at a given date                                         在某一特定时日 ^Q$OzsEk  
attestation                                         鉴证,公证 `!HD. E[2c  
attestation service                             鉴证服务 Q,xL8i M,  
audit adjustment                                审计调整 crP2jF!  
audit areas                                        审计领域 &R_7]f+%)  
audit conclusion                                审计结论 >{IPt]PCn  
audit effectiveness                             审计效果 7 D#y  
audit efficiency                                  审计效率 J}X{ 8Ds9  
audit engagement letter                      审计业务约定书 Ytlzn%  
audit evidence                                          审计证据 YoKyiO!   
audit fee                                    审计费 L#UR>Z#9  
audit files                                          审计档案 cZ?QI6|[  
audit findings                                     审计中发现的事项 IL %]4,  
audit implementation stage                        审计实施阶段 qM(}|fMbN  
audit mark                                        审计标识 PWpt\g  
audit materiality                                 审计重要性 Lau@HYW0  
audit method                                     审计方法 LJ(WU)CPc  
audit objective                                         审计目标,审计目的 P6 OnE18n  
audit of financial statements                      会计报表审计,财务报表审计 U+)p'%f;  
audit opinion                                     审计意见 xZ9:9/Vg  
audit period                                      被审计期间,被审计年度 "+"=iwEAz  
audit plan                                          审计计划 {G:y?q'z  
audit planning                                    编制审计计划,制定审计计划,审计计划 EE!}$qOR  
audit planning stage                                  审计计划阶段 kk3^m1  
audit procedure                                审计程序 sV  
audit programme                               审计程序表,具体审计计划 '3(^Zv  
audit report                                       审计报告 r<e%;S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 St- uE |8  
audit report with a qualified opinion                 有保留意见的审计报告 F`nQS&y  
audit report with an adverse opinion                否定意见的审计报告 Yv;s3>r  
audit report with dual dates                      双重日期审计报告 LSJ?;Zg(=z  
audit reporting stage                                 审计报告阶段 6@J=n@J$p  
audit responsibility                                   审计责任 (8JU!lin  
audit results                                      审计结果 yJm"vN  
audit risk                                          审计风险 \beO5]KS<  
audit sampling                                          审计抽样 \WCQ>c?~  
audit sampling techniques                         审计抽样方法,审计抽样技术 $ E\|\g  
audit strategies                                  审计策略 hi0HEm\  
audit summary                                         审计总结,审计小结 B )r-,M  
audit team                                         审计小组 g\JJkXjD#  
audit test                                    审计测试 l]R0r{{  
audit trail                                          审计轨迹 smQ^(S^  
audit work                                        审计工作 Iry$z^  
audit working paper                                 审计工作底稿 jmM|on!  
audited financial statement                        审计会计报表,已审计财务报表 i<m(neX[H  
Auditing Guidelines (the~)                      审计规范指南 FRBu8WW0L  
auditing standards                             审计准则 e<L@QNX  
audit-oriented working paper                          (审计)业务类工作底稿 0CrsZtX  
authorisation                                     授权 _/s"VYFZ  
authorisation of transaction                       交易的授权 IY`p7 )#i  
availability                                         可获得性 6Xlzdt  
B 9t"Rw ns  
balance                                      余额;差额;平衡 BX@Iq  
balance sheet                                    资产负债表 7~/cz_  
bank                                                 银行 @w[i%F,&`  
bank account                                    银行账户,银行户头 i--t ?@#  
bank statement                                 银行对账单 Sjpx G@k  
barter transaction                              易货交易,以物换物交易 *U?O4E9  
basis of audit                                    审计依据 {*ak>Wud  
basis of preparation                                (会计报表的)编制基础 ,kN; d}bg  
book of account                               账目,账簿 M ?$[WS  
borrowing                                         借款,贷款,借债 ~U9K<_U  
branch                                              分支,分支机构,分店 x*Lt]]A  
brought forward                                (账户余额等的)承上年,承上期,承上页 )h!cOEt  
budget                                              预算 5'~_d@M  
building                                      建筑物;大楼 0lfK} a  
business conditions                                  业务情况,经营情况 f!Q\M1t)  
business licence                               (企业等的)营业执照 >ZgzE  
business relation                                业务关系 3$$E0` 7.  
1o_kY"D<  
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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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