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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 -fgKSJ7  
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审计词汇英汉对照 ~R AH -]  
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A O~'yP @&`  
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ability to continue as a going concern               持续经营能力 )_K@?rWS  
acceptability                                     可接受性,可接受程度 1ZFSz {  
acceptable level of detection risk                     检查风险的可接受水平 ea>\.D-S  
acceptance of engagement                       接受委托 'k Z1&_{  
accepting the engagement for the first time              首次接受委托 /-4B)mL  
access to asset                                         对资产的接触 XqH<)B ]  
according to                                     根据,依据,依照 aW$nNUVD  
account balance                                账户余额 *v/*_6f*  
account for                                       对……进行会计处理,核算;解释 #e>MNc 'z  
accounting                                        会计,会计学 J3^ZPW  
accounting advisory serve                        会计咨询服务 ^(vd8&71  
accounting firm                                 会计师事务所 S Tk#hhx  
accounting information                      会计信息,会计资料 3F!+c 8e  
accounting period                             会计期间 gSYX@'Q!  
accounting policies                                   会计政策 + aqo8'a  
accounting professional bodies                 会计职业组织,会计职业团体 7!nAWlQ&-E  
accounting records                                   会计记录 =W*`HV- w  
accounting responsibility                           会计责任 _u2  
accounting service                             会计服务 $Xc<K_Z  
accounting standards                                会计准则 -V/i%_+Ze  
Accounting Standards for Business Enterprises       企业会计准则 9'h^59  
accounting system                             会计系统 Asu"#sd  
accounting treatment                                会计处理 j)qh>y)  
accuracy                                    准确性,精确性 M[_I16s  
additional audit procedures                      追加审计程序 .Kwl8xRg  
addressee                                         收件人,收信人 Y g?{x@  
Administration of State-owned Assets  (the~)     国有资产管理局 x's-UO"^  
administrative laws and regulations                 行政法规 Z"+!ayA7D  
adverse impact                                 不利影响,负面影响 cSk}53  
adverse opinion                                反对意见 >;W(Jb7e  
advisory group                                  咨询组,顾问组 $u"$mg7x  
agency fee                                        代理费,代理费用 r^^C9"  
aggregate                                          总计,合计为…… ".D +# 2Kl  
alternation of document and record                 变造文件和记录 #?6RoFgMe  
alternative audit procedures                      替代审计程序,备选审计程序 'Sh5W%NM  
amend                                              修改,修订 ^T,cXpx|  
amortisation                                      摊销 g>zL{[e!  
analytical capacity                             分析能力 .p>8oOp  
analytical procedures                               分析性程序 &}1)]6q$  
annual financial statements                        年度会计报表,年度财务报表 a"aV&t  
appendix                                          附录,附表 w,9F riW  
applicable                                         适用的 |Wk G='02  
applicable laws and regulations                 适用的法规 hGV/P94  
application systems                                  应用系统 Zh^w)}(W  
apply consistently                              一贯地执行,一贯地实施 OhEL9"\<  
appropriate                                       适当的,合适的; Din)5CxFX  
征用,挪用 ;xwQzu%M>5  
appropriate authorization                          适当的授权 '7s!N F2  
appropriateness of audit evidence                    审计证据的适当性 E76:}(  
approval                                    批准,核准 S &u94hlC  
assertion                                    (会计报表上的)认定;确认 tO3 ;; %  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 IhLfuyFWu  
asset                                                 资产,财产 I#U44+c  
asset restructuring                             资产重组 7!%"8Rl-  
assignment of duties                                 职责的划分 sXu+F2O  
assistant                                     助理,助理人员 W$S.?[X  
associated company                                 联属公司,联营公司 N<99K!   
association                                        联合,结合;协会,社团 vE(Hy&Q&  
assumption                                       假设,假定 e_TDO   
at a given date                                         在某一特定时日 9G ~P)Z!0  
attestation                                         鉴证,公证 EA .U>5Fq  
attestation service                             鉴证服务 SZvsJ)  
audit adjustment                                审计调整 q =6 Y2Q  
audit areas                                        审计领域 vN GvEJ`qn  
audit conclusion                                审计结论 5Y^ YKV{  
audit effectiveness                             审计效果 K>y+3HN[6  
audit efficiency                                  审计效率 pdSyx>rJ  
audit engagement letter                      审计业务约定书 YSyW '~!b  
audit evidence                                          审计证据 NY x4& *le  
audit fee                                    审计费 =Frr#t!(w0  
audit files                                          审计档案 UhK,H   
audit findings                                     审计中发现的事项 <lR8MqjM_  
audit implementation stage                        审计实施阶段 ;rgsPVbVf  
audit mark                                        审计标识 YP l{5 =  
audit materiality                                 审计重要性 Gj3/&'k6  
audit method                                     审计方法 x]Ef}g  
audit objective                                         审计目标,审计目的 s8Oz^5p(  
audit of financial statements                      会计报表审计,财务报表审计 2uVm?nm  
audit opinion                                     审计意见 ?*,q#ZkA9W  
audit period                                      被审计期间,被审计年度 v0=~PN~E  
audit plan                                          审计计划 1 <+^$QL  
audit planning                                    编制审计计划,制定审计计划,审计计划 0P(}e[~Z  
audit planning stage                                  审计计划阶段 rNc>1}DDS  
audit procedure                                审计程序 zdCt#=QV?R  
audit programme                               审计程序表,具体审计计划 7f>n`nq?  
audit report                                       审计报告  >pKI'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?3# X 5WT  
audit report with a qualified opinion                 有保留意见的审计报告 K-ebAaiC  
audit report with an adverse opinion                否定意见的审计报告 yFG&Ir  
audit report with dual dates                      双重日期审计报告 Sgj6tH2M  
audit reporting stage                                 审计报告阶段 o/R-1\Dn  
audit responsibility                                   审计责任 RS~oSoAE  
audit results                                      审计结果 =#fqFL,  
audit risk                                          审计风险 dkjL;1   
audit sampling                                          审计抽样 3$Je,|bs  
audit sampling techniques                         审计抽样方法,审计抽样技术 lV8Mr6m  
audit strategies                                  审计策略 dImm},  
audit summary                                         审计总结,审计小结 !?{5ET,gtN  
audit team                                         审计小组 x>cu<,e$d\  
audit test                                    审计测试 sC>8[Jatd  
audit trail                                          审计轨迹 C$8=HM3  
audit work                                        审计工作 Yh=Zn[ U  
audit working paper                                 审计工作底稿 v&Kw 3!X#E  
audited financial statement                        审计会计报表,已审计财务报表 sZc<h]L(g  
Auditing Guidelines (the~)                      审计规范指南 _),@^^&x  
auditing standards                             审计准则 \;}dS SB1  
audit-oriented working paper                          (审计)业务类工作底稿 TUG3#PSnm*  
authorisation                                     授权 Z_%>yqDC  
authorisation of transaction                       交易的授权 /-T%yuU  
availability                                         可获得性 A.n1|Q#  
B ^IpS 3y  
balance                                      余额;差额;平衡 EOL03N   
balance sheet                                    资产负债表 kDsUKO p  
bank                                                 银行 TO<g@u]*  
bank account                                    银行账户,银行户头 d=[ .   
bank statement                                 银行对账单 ZYG"nmNd  
barter transaction                              易货交易,以物换物交易 y^ohns5{  
basis of audit                                    审计依据 XZhhr1-<a  
basis of preparation                                (会计报表的)编制基础 BtspnVB ez  
book of account                               账目,账簿 xfb%bkr  
borrowing                                         借款,贷款,借债 95}"AIi  
branch                                              分支,分支机构,分店 }U9e#>e x  
brought forward                                (账户余额等的)承上年,承上期,承上页 ;RXv%ML  
budget                                              预算 \a<E3 <  
building                                      建筑物;大楼 ;k>{I8L~  
business conditions                                  业务情况,经营情况 tZJKB1#WbP  
business licence                               (企业等的)营业执照 |$Td-M^)  
business relation                                业务关系 T"O!  
@I%m} >4Jm  
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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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