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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 2*@@Bw.XA  
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审计词汇英汉对照 ?wVq5^ e  
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ability to continue as a going concern               持续经营能力 %\B@!4]  
acceptability                                     可接受性,可接受程度 : ~Ppv5W.  
acceptable level of detection risk                     检查风险的可接受水平 TG6E^3a P  
acceptance of engagement                       接受委托 o&RNpP*  
accepting the engagement for the first time              首次接受委托 @ r/f  
access to asset                                         对资产的接触 d`3>@*NR<  
according to                                     根据,依据,依照 ]p*Fq^  
account balance                                账户余额 R6`,}<A]@  
account for                                       对……进行会计处理,核算;解释 O4oI&i 7  
accounting                                        会计,会计学 e=Q{CsP  
accounting advisory serve                        会计咨询服务 Q\ pI\]p:  
accounting firm                                 会计师事务所 Gj&`+!\  
accounting information                      会计信息,会计资料 _ykT(`.#  
accounting period                             会计期间 rLE5fl5W  
accounting policies                                   会计政策 W[qQDn!r  
accounting professional bodies                 会计职业组织,会计职业团体 T:g=P@  
accounting records                                   会计记录 %b>Ee>rdD  
accounting responsibility                           会计责任 #@:GLmD%  
accounting service                             会计服务 J0 UF(  
accounting standards                                会计准则 5OC{_-  
Accounting Standards for Business Enterprises       企业会计准则 s&L 6C[  
accounting system                             会计系统 HFW8x9Cc  
accounting treatment                                会计处理 zXGi  
accuracy                                    准确性,精确性 aA=7x&z@  
additional audit procedures                      追加审计程序 6]fz;\DgP  
addressee                                         收件人,收信人 "$U!1  
Administration of State-owned Assets  (the~)     国有资产管理局 ~y>NJM>1  
administrative laws and regulations                 行政法规 w">-r}HnJ  
adverse impact                                 不利影响,负面影响 #T08H,W/  
adverse opinion                                反对意见 [4b_`L  
advisory group                                  咨询组,顾问组 c=<5DC&p  
agency fee                                        代理费,代理费用 Rz"gPU4;`  
aggregate                                          总计,合计为…… _$m1?DZ  
alternation of document and record                 变造文件和记录 6XI$ o,{  
alternative audit procedures                      替代审计程序,备选审计程序 RP%7M8V){B  
amend                                              修改,修订 j'q Iq;y  
amortisation                                      摊销 hIFfvUl  
analytical capacity                             分析能力 ;mSJZYnT  
analytical procedures                               分析性程序 h`pXUnEZ  
annual financial statements                        年度会计报表,年度财务报表 %ql2 XAY  
appendix                                          附录,附表 .iZo/_  
applicable                                         适用的 2py [P  
applicable laws and regulations                 适用的法规 -$o4WSd~  
application systems                                  应用系统 p~17cH4~-f  
apply consistently                              一贯地执行,一贯地实施 e2"gzZ4;g  
appropriate                                       适当的,合适的; HBcL1wfS  
征用,挪用 %Iv*u sXP  
appropriate authorization                          适当的授权 T*qSk!  
appropriateness of audit evidence                    审计证据的适当性 2-_d~~O1N  
approval                                    批准,核准 m[D]4h9  
assertion                                    (会计报表上的)认定;确认 a$]i8AeG  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 yc.9CTxx  
asset                                                 资产,财产 M`tNYs]V  
asset restructuring                             资产重组 9K4Jg]?  
assignment of duties                                 职责的划分 ':DLv{R  
assistant                                     助理,助理人员 qORRpWyx&  
associated company                                 联属公司,联营公司 Y *n[*N  
association                                        联合,结合;协会,社团 ;0-Y),  
assumption                                       假设,假定 tVhf1TH#  
at a given date                                         在某一特定时日 %OAvhutS  
attestation                                         鉴证,公证 %>E M ^Z  
attestation service                             鉴证服务 xH>2$  ;f  
audit adjustment                                审计调整 hv#|dI=kZR  
audit areas                                        审计领域 i2 G.<(3O  
audit conclusion                                审计结论 FwqaWEk  
audit effectiveness                             审计效果 !Hx[ `3  
audit efficiency                                  审计效率 pN#RTb8o  
audit engagement letter                      审计业务约定书 rA[wC%%  
audit evidence                                          审计证据 1XJLGMW,  
audit fee                                    审计费 d#-'DO{k  
audit files                                          审计档案 `,$PRN"]  
audit findings                                     审计中发现的事项 wOF";0EN  
audit implementation stage                        审计实施阶段 KYR64[1  
audit mark                                        审计标识 !M;><b}=5  
audit materiality                                 审计重要性 H 1-eMDe  
audit method                                     审计方法 9;R'Xo=y  
audit objective                                         审计目标,审计目的 1 i/&t[  
audit of financial statements                      会计报表审计,财务报表审计 J1"16Uu  
audit opinion                                     审计意见 !30BR|K*  
audit period                                      被审计期间,被审计年度 /<Yz;\:Jy  
audit plan                                          审计计划 uc]`^,`2/  
audit planning                                    编制审计计划,制定审计计划,审计计划 ayr CLv  
audit planning stage                                  审计计划阶段 T1i}D"H %  
audit procedure                                审计程序 ][1 iKT  
audit programme                               审计程序表,具体审计计划 Z!2%{HQ=q  
audit report                                       审计报告 +MyXIWmD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9z kRwrQ  
audit report with a qualified opinion                 有保留意见的审计报告 P~M<OUg  
audit report with an adverse opinion                否定意见的审计报告 =H;F{J "  
audit report with dual dates                      双重日期审计报告 qaiR329fx  
audit reporting stage                                 审计报告阶段 dzs(sM=  
audit responsibility                                   审计责任 {8T/;K@  
audit results                                      审计结果 s5J?,xu  
audit risk                                          审计风险 36UUt!}p  
audit sampling                                          审计抽样 cjwc:3 CM  
audit sampling techniques                         审计抽样方法,审计抽样技术 W[t0hbV w  
audit strategies                                  审计策略 >b2wFo/em  
audit summary                                         审计总结,审计小结 a~&eu T2  
audit team                                         审计小组 wf2v9.;X:<  
audit test                                    审计测试 tA{h x -  
audit trail                                          审计轨迹 PauF)p  
audit work                                        审计工作 0bl8J5Ar5  
audit working paper                                 审计工作底稿 8 t`lRWJ  
audited financial statement                        审计会计报表,已审计财务报表 og`K! d~  
Auditing Guidelines (the~)                      审计规范指南 $3]]<oH  
auditing standards                             审计准则  i)= \-C  
audit-oriented working paper                          (审计)业务类工作底稿 Q/`W[Et  
authorisation                                     授权 9wdl1QS  
authorisation of transaction                       交易的授权 q!AcM d\  
availability                                         可获得性 D\^\_r):  
B PnZY%+[I  
balance                                      余额;差额;平衡 Ni>!b6 Z`[  
balance sheet                                    资产负债表 #j4RX:T*[  
bank                                                 银行 ~PyZh5x  
bank account                                    银行账户,银行户头  6h?)x  
bank statement                                 银行对账单 <lTLz$QE  
barter transaction                              易货交易,以物换物交易 <op|yh3Jkk  
basis of audit                                    审计依据 kK/( [!  
basis of preparation                                (会计报表的)编制基础 /~3kkM(Ty  
book of account                               账目,账簿 R?HuDxHk  
borrowing                                         借款,贷款,借债 S!h=HE  
branch                                              分支,分支机构,分店 E7  P'}  
brought forward                                (账户余额等的)承上年,承上期,承上页 ffR<G&"n~b  
budget                                              预算 *K;s*-|U  
building                                      建筑物;大楼 R\-]t{t`  
business conditions                                  业务情况,经营情况 Xx1eSX  
business licence                               (企业等的)营业执照 Ud)2Mq1#M  
business relation                                业务关系 6cX Z3;a  
5#~E[dr  
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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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