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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 PdO"e  
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审计词汇英汉对照 #(614-r/  
   GqCBD-@4v.  
A AJ i+JO -  
?Sh]kJ O  
S&UP;oc  
ability to continue as a going concern               持续经营能力 ; j.d  
acceptability                                     可接受性,可接受程度 s 7 nl  
acceptable level of detection risk                     检查风险的可接受水平 jnp~ACN,  
acceptance of engagement                       接受委托 zy$jTqDH  
accepting the engagement for the first time              首次接受委托 }V] b4t  
access to asset                                         对资产的接触 o i'iZX  
according to                                     根据,依据,依照 6t;;Fz  
account balance                                账户余额 |k6+- 1~_  
account for                                       对……进行会计处理,核算;解释 x W)  
accounting                                        会计,会计学 4Px|:7~wT8  
accounting advisory serve                        会计咨询服务 G;cC!x<  
accounting firm                                 会计师事务所 1<m`38'  
accounting information                      会计信息,会计资料 m@+v6&,  
accounting period                             会计期间 FA,n>  
accounting policies                                   会计政策 |E6_TZ#=  
accounting professional bodies                 会计职业组织,会计职业团体 }b54 O\,  
accounting records                                   会计记录 *.nSv@F  
accounting responsibility                           会计责任 l3b=8yn.  
accounting service                             会计服务 [6l0|Y  
accounting standards                                会计准则 &l2x h~L  
Accounting Standards for Business Enterprises       企业会计准则 e+BZoK ^  
accounting system                             会计系统  ri4z^1\  
accounting treatment                                会计处理 O)&W0` VY  
accuracy                                    准确性,精确性 _$$.5?4  
additional audit procedures                      追加审计程序 ((]i}s0S  
addressee                                         收件人,收信人 .\$A7DD+A  
Administration of State-owned Assets  (the~)     国有资产管理局 7#j.y f4  
administrative laws and regulations                 行政法规 QD%xmP  
adverse impact                                 不利影响,负面影响 Ti)Me-g  
adverse opinion                                反对意见 _(J#RH  
advisory group                                  咨询组,顾问组 }d}sC\>U  
agency fee                                        代理费,代理费用 ~ `}),aA  
aggregate                                          总计,合计为…… 1]''@oh{6U  
alternation of document and record                 变造文件和记录 L3\#ufytb  
alternative audit procedures                      替代审计程序,备选审计程序 '-A;B.GV%  
amend                                              修改,修订 xDw~n (*  
amortisation                                      摊销 6ZE`'pk<  
analytical capacity                             分析能力 .:&`PaMt  
analytical procedures                               分析性程序 I;JV-jDM  
annual financial statements                        年度会计报表,年度财务报表 rVP\F{Q4Tr  
appendix                                          附录,附表 P x Q]$w  
applicable                                         适用的 &X:;B'   
applicable laws and regulations                 适用的法规 }h Wv  p  
application systems                                  应用系统 E'4Psx9: =  
apply consistently                              一贯地执行,一贯地实施 >#:SJ?)`T  
appropriate                                       适当的,合适的; ?0:]% t18  
征用,挪用 u_NLgM7*  
appropriate authorization                          适当的授权 lv/im/]v  
appropriateness of audit evidence                    审计证据的适当性 1LS1 ZY  
approval                                    批准,核准 X7-*`NI^  
assertion                                    (会计报表上的)认定;确认  I\_2=mL  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 'MW%\W;  
asset                                                 资产,财产 PY_8*~Z  
asset restructuring                             资产重组 g|uyQhsg  
assignment of duties                                 职责的划分 stK}K-=`  
assistant                                     助理,助理人员 *_I`{9~'  
associated company                                 联属公司,联营公司 !0lk}Uzkh  
association                                        联合,结合;协会,社团 +0U=UV)U  
assumption                                       假设,假定 o#6QwbU25  
at a given date                                         在某一特定时日 jC[_uG  
attestation                                         鉴证,公证 !y XGAg,  
attestation service                             鉴证服务 Z:^#9D{  
audit adjustment                                审计调整 I H=$ w c  
audit areas                                        审计领域 yfV]f LZ  
audit conclusion                                审计结论 $=diG  
audit effectiveness                             审计效果 plPPf+\  
audit efficiency                                  审计效率 z4_ B/Q  
audit engagement letter                      审计业务约定书 4o M~  
audit evidence                                          审计证据 T1$ p%yQH  
audit fee                                    审计费 swZi O_85  
audit files                                          审计档案 ^k7I+A  
audit findings                                     审计中发现的事项 c=+%][21  
audit implementation stage                        审计实施阶段 v\dQjQu8m  
audit mark                                        审计标识 n[e C  
audit materiality                                 审计重要性 "{vWdY|"  
audit method                                     审计方法 VK*_p EV,}  
audit objective                                         审计目标,审计目的 })<u ~r  
audit of financial statements                      会计报表审计,财务报表审计 DgcS@N  
audit opinion                                     审计意见 $\*Z   
audit period                                      被审计期间,被审计年度 TaSS) n  
audit plan                                          审计计划 >6yQuB  
audit planning                                    编制审计计划,制定审计计划,审计计划 \&+Y;:6  
audit planning stage                                  审计计划阶段 !HU$V9C  
audit procedure                                审计程序 Htr]_<@  
audit programme                               审计程序表,具体审计计划 ,gZp/yJ;  
audit report                                       审计报告 67&IaDt s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x&DqTX?b,  
audit report with a qualified opinion                 有保留意见的审计报告 7xO05)bz  
audit report with an adverse opinion                否定意见的审计报告 PcA^ jBgGl  
audit report with dual dates                      双重日期审计报告 4vi?9MPz  
audit reporting stage                                 审计报告阶段 v`QDms,{  
audit responsibility                                   审计责任 ;b 65s9n^b  
audit results                                      审计结果 'kj q C  
audit risk                                          审计风险 {1Cnrjw  
audit sampling                                          审计抽样 {+#{Cha  
audit sampling techniques                         审计抽样方法,审计抽样技术 a]fFR~ OY  
audit strategies                                  审计策略 @yb'h`f]  
audit summary                                         审计总结,审计小结 2;T?ry7  
audit team                                         审计小组 >b"@{MZ@t  
audit test                                    审计测试 T8\@CV!  
audit trail                                          审计轨迹 l(rm0_  
audit work                                        审计工作 #!z-)[S.+  
audit working paper                                 审计工作底稿 Sak^J.~G[  
audited financial statement                        审计会计报表,已审计财务报表 oQh;lb  
Auditing Guidelines (the~)                      审计规范指南 @C@9Tw 2Y  
auditing standards                             审计准则 p@~Y[a =  
audit-oriented working paper                          (审计)业务类工作底稿 d+)LK~  
authorisation                                     授权 ][l5S*CC_  
authorisation of transaction                       交易的授权 W=A0+t%XC  
availability                                         可获得性 'Up75eT  
B yNfj-wM  
balance                                      余额;差额;平衡 +|bmUm<2  
balance sheet                                    资产负债表 SujEF` "  
bank                                                 银行 ,=CipL9]  
bank account                                    银行账户,银行户头 tH;9"z# ~  
bank statement                                 银行对账单 T rh t2Iv  
barter transaction                              易货交易,以物换物交易 0vLx={i  
basis of audit                                    审计依据 MVzj7~+  
basis of preparation                                (会计报表的)编制基础 Hk+44   
book of account                               账目,账簿 V0m1>{  
borrowing                                         借款,贷款,借债 EsWB|V>  
branch                                              分支,分支机构,分店 16eP7s  
brought forward                                (账户余额等的)承上年,承上期,承上页 )|v  du  
budget                                              预算 yB7si(,1>  
building                                      建筑物;大楼 vcy1itY  
business conditions                                  业务情况,经营情况 KL?<lp"  
business licence                               (企业等的)营业执照 _Q^jk0K8ga  
business relation                                业务关系 NM9ViYm>P  
"Vc|D (g  
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只看该作者 1楼 发表于: 2012-04-24
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