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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 =nYd|Ok  
   '$3]U5KOwK  
审计词汇英汉对照 9N[PZD  
   v){&g5djl  
A 'xUyGj:  
V2I"m  
rR4_=S<Mi:  
ability to continue as a going concern               持续经营能力 ]S6`",+)<f  
acceptability                                     可接受性,可接受程度 mOb*VH  
acceptable level of detection risk                     检查风险的可接受水平 YFVNkB O%  
acceptance of engagement                       接受委托 ]i-peBxw  
accepting the engagement for the first time              首次接受委托 ?Sq?f?  
access to asset                                         对资产的接触 3+_ .I{  
according to                                     根据,依据,依照 zw`T^N#  
account balance                                账户余额 X4:\Shb97  
account for                                       对……进行会计处理,核算;解释 ) /kf  
accounting                                        会计,会计学 W -Yv0n3  
accounting advisory serve                        会计咨询服务 gJ_{V;R  
accounting firm                                 会计师事务所 vap,)kILF  
accounting information                      会计信息,会计资料 S0\;FmLIc  
accounting period                             会计期间 @{_L38. Nw  
accounting policies                                   会计政策 (RR:{4I  
accounting professional bodies                 会计职业组织,会计职业团体 gNdEPaaFI  
accounting records                                   会计记录 nVF?. c  
accounting responsibility                           会计责任 HWJ(O/N  
accounting service                             会计服务 hpD \,  
accounting standards                                会计准则 G6C#M-S  
Accounting Standards for Business Enterprises       企业会计准则 y mdZ#I-  
accounting system                             会计系统 bqHR~4 #IR  
accounting treatment                                会计处理 6q[|U_3I@  
accuracy                                    准确性,精确性 }7>r,  
additional audit procedures                      追加审计程序 )Jx+R ;Z  
addressee                                         收件人,收信人 G[}$s7@k  
Administration of State-owned Assets  (the~)     国有资产管理局 v2e*mNK5  
administrative laws and regulations                 行政法规 {8)Pke  
adverse impact                                 不利影响,负面影响 4aAuE0  
adverse opinion                                反对意见 ZqhCGHy  
advisory group                                  咨询组,顾问组 M^c`j#NQ  
agency fee                                        代理费,代理费用 N02X*NC  
aggregate                                          总计,合计为…… ,GB~Cmc1<Q  
alternation of document and record                 变造文件和记录 T5; zgr  
alternative audit procedures                      替代审计程序,备选审计程序 ?MT V!i0  
amend                                              修改,修订 jN\} l|;q  
amortisation                                      摊销 /DG+8u  
analytical capacity                             分析能力 i`3h\ku  
analytical procedures                               分析性程序 $4^cbk  
annual financial statements                        年度会计报表,年度财务报表 =.=4P~ T&  
appendix                                          附录,附表 Lo^0VD!O  
applicable                                         适用的 #-xsAKi  
applicable laws and regulations                 适用的法规 vUEG0{8l  
application systems                                  应用系统 (yjx+K_[  
apply consistently                              一贯地执行,一贯地实施 R?)M#^"W  
appropriate                                       适当的,合适的; \K$9r=!(  
征用,挪用 F)ak5  
appropriate authorization                          适当的授权 KMO(f!?  
appropriateness of audit evidence                    审计证据的适当性 d"K~+<V}  
approval                                    批准,核准 {tUjUwhz(  
assertion                                    (会计报表上的)认定;确认 RRW/.y  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平  pFfd6P  
asset                                                 资产,财产 >WfkWUb  
asset restructuring                             资产重组 {MP8B'r-6  
assignment of duties                                 职责的划分 : +Na8\d  
assistant                                     助理,助理人员 .<0|V  
associated company                                 联属公司,联营公司 p"A2N +  
association                                        联合,结合;协会,社团 kD&% 7Vz  
assumption                                       假设,假定 ,$i2vGd  
at a given date                                         在某一特定时日 dNH6%1(s]0  
attestation                                         鉴证,公证 x=1Iuc;&3  
attestation service                             鉴证服务 rI/;L<c  
audit adjustment                                审计调整 ,$"*X-1   
audit areas                                        审计领域 Akar@wh  
audit conclusion                                审计结论 |mx)W}  
audit effectiveness                             审计效果 z_Em% X  
audit efficiency                                  审计效率 #2`ST=#  
audit engagement letter                      审计业务约定书 ;DQ{6(  
audit evidence                                          审计证据 `w&Y[8+E  
audit fee                                    审计费 v|IPus|>  
audit files                                          审计档案 8|Wu8z--  
audit findings                                     审计中发现的事项 Lp!4X1/|\  
audit implementation stage                        审计实施阶段 (OA-Mgyc  
audit mark                                        审计标识 W6~aL\[  
audit materiality                                 审计重要性 ]q#w97BxiJ  
audit method                                     审计方法 )uj:k*`)  
audit objective                                         审计目标,审计目的 PxuE(n V[  
audit of financial statements                      会计报表审计,财务报表审计 !V<c:6"  
audit opinion                                     审计意见 5k%Gj T  
audit period                                      被审计期间,被审计年度 v[k;R  
audit plan                                          审计计划 $<;!F=%8  
audit planning                                    编制审计计划,制定审计计划,审计计划 fN)A`>iP  
audit planning stage                                  审计计划阶段 OZDd  
audit procedure                                审计程序 9'1XZpM1  
audit programme                               审计程序表,具体审计计划 qDG{hvl[1r  
audit report                                       审计报告 )4nf={iM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +<l6!r2Z  
audit report with a qualified opinion                 有保留意见的审计报告 I&2)@Zw  
audit report with an adverse opinion                否定意见的审计报告 Uq}FrK}  
audit report with dual dates                      双重日期审计报告 79m',9{u  
audit reporting stage                                 审计报告阶段 54X=58Q  
audit responsibility                                   审计责任 7T\L YDT  
audit results                                      审计结果 !p:kEIZ)y  
audit risk                                          审计风险 w'[^RZW:j  
audit sampling                                          审计抽样 cSbyVC[r  
audit sampling techniques                         审计抽样方法,审计抽样技术 0m3:!#\  
audit strategies                                  审计策略 wSy|h*a,  
audit summary                                         审计总结,审计小结 l(irNKutgo  
audit team                                         审计小组 8iv0 &91Z  
audit test                                    审计测试 Hnq$d6F  
audit trail                                          审计轨迹 Th\w#%'N  
audit work                                        审计工作 )Y@E5Tuk>  
audit working paper                                 审计工作底稿 D8OW|wVE  
audited financial statement                        审计会计报表,已审计财务报表 Z-md$=+}w  
Auditing Guidelines (the~)                      审计规范指南 ^bD)Tg5K  
auditing standards                             审计准则 D^ _]x51>  
audit-oriented working paper                          (审计)业务类工作底稿 ILN Yh3  
authorisation                                     授权 nj90`O.K  
authorisation of transaction                       交易的授权 g1!ek  
availability                                         可获得性 VVd9VGvh  
B ?* {Vn5aX{  
balance                                      余额;差额;平衡 %`]&c)&#Z  
balance sheet                                    资产负债表 r$8(Q'  
bank                                                 银行 jDO"?@+  
bank account                                    银行账户,银行户头 2|6E{o  
bank statement                                 银行对账单 _nUvDdEs,  
barter transaction                              易货交易,以物换物交易 ;hf{B7  
basis of audit                                    审计依据 }s@ i  
basis of preparation                                (会计报表的)编制基础 !~j-5+DI  
book of account                               账目,账簿 z9}WP$W  
borrowing                                         借款,贷款,借债 n_ 3g  
branch                                              分支,分支机构,分店 S17iYjy#8T  
brought forward                                (账户余额等的)承上年,承上期,承上页 bZ5cKQ\6  
budget                                              预算 [=EmDP:@  
building                                      建筑物;大楼 w\K(kNd(  
business conditions                                  业务情况,经营情况  ~ERA  
business licence                               (企业等的)营业执照 jqzG=/0~{  
business relation                                业务关系 IPVD^a ?  
ZwFVtR  
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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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