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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 "i r*;|  
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审计词汇英汉对照 -eMRxa>  
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A ]`prDw'  
KB = z{g  
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ability to continue as a going concern               持续经营能力 J.nq[/Q=  
acceptability                                     可接受性,可接受程度 y#+o*(=fRE  
acceptable level of detection risk                     检查风险的可接受水平 sfa'\6=O  
acceptance of engagement                       接受委托 ^U}0D^jDeE  
accepting the engagement for the first time              首次接受委托 4B`Rz1QBy  
access to asset                                         对资产的接触 Ie"R,,c   
according to                                     根据,依据,依照 {76!  
account balance                                账户余额 oK6lCGM5  
account for                                       对……进行会计处理,核算;解释 eXK`%'  
accounting                                        会计,会计学 ?=kswf  
accounting advisory serve                        会计咨询服务 5WT\0]RUa  
accounting firm                                 会计师事务所 ^&iV%vQ[  
accounting information                      会计信息,会计资料 L|LTsRIq  
accounting period                             会计期间 ">3@<f>  
accounting policies                                   会计政策 %5%Wo(W'  
accounting professional bodies                 会计职业组织,会计职业团体 N+5 ^h(~  
accounting records                                   会计记录 16|S 0 )  
accounting responsibility                           会计责任 ]aNnY?qW5  
accounting service                             会计服务 ~-d.3A $u  
accounting standards                                会计准则 >{a,]q*  
Accounting Standards for Business Enterprises       企业会计准则 sFK<:ka  
accounting system                             会计系统 Q8y|:tb$Y  
accounting treatment                                会计处理 1!3kAcBP  
accuracy                                    准确性,精确性 4Z }{hc\J  
additional audit procedures                      追加审计程序 M;qL)vf  
addressee                                         收件人,收信人 $8k_M   
Administration of State-owned Assets  (the~)     国有资产管理局 )*h~dx_cm  
administrative laws and regulations                 行政法规 \aIy68rH,  
adverse impact                                 不利影响,负面影响 |@.<} /  
adverse opinion                                反对意见 N_D+d4@  
advisory group                                  咨询组,顾问组 8n5nHne  
agency fee                                        代理费,代理费用 : !3y>bP)  
aggregate                                          总计,合计为…… Bq@wS\W>b}  
alternation of document and record                 变造文件和记录 8F`  
alternative audit procedures                      替代审计程序,备选审计程序 z :v, Vu  
amend                                              修改,修订 cg0 0t+  
amortisation                                      摊销 t [hocl/6  
analytical capacity                             分析能力 "Q{~Bj~  
analytical procedures                               分析性程序 (JW?azU  
annual financial statements                        年度会计报表,年度财务报表 w9$ 8t9$|  
appendix                                          附录,附表 T+RI8.#o  
applicable                                         适用的 &pjV4m|j<  
applicable laws and regulations                 适用的法规 *]R 0z|MW  
application systems                                  应用系统 sdYj'e:N  
apply consistently                              一贯地执行,一贯地实施 MdZgS#`  
appropriate                                       适当的,合适的; mwH!:f  
征用,挪用 $?AA"Nz  
appropriate authorization                          适当的授权 JyC&L6[]Z  
appropriateness of audit evidence                    审计证据的适当性 <0)ud)~u  
approval                                    批准,核准 ?K {1S  
assertion                                    (会计报表上的)认定;确认 '%C.([  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 7CM03R[P  
asset                                                 资产,财产 E5G"QnxR>N  
asset restructuring                             资产重组 (M,VwwN  
assignment of duties                                 职责的划分 Fx5d@WNa>  
assistant                                     助理,助理人员 ih |Ky+!  
associated company                                 联属公司,联营公司 p''"E$B/(  
association                                        联合,结合;协会,社团 jUvA<r  
assumption                                       假设,假定 ,,%:vK+V  
at a given date                                         在某一特定时日 9zYiG3 d  
attestation                                         鉴证,公证 /I'u/{KB  
attestation service                             鉴证服务 cvE.r330|  
audit adjustment                                审计调整 8sIA;r%S  
audit areas                                        审计领域 nDB 2>J  
audit conclusion                                审计结论 rw[{@|)'z  
audit effectiveness                             审计效果 DnsP7k.8T  
audit efficiency                                  审计效率 8KwC wv  
audit engagement letter                      审计业务约定书 ?%/u/*9rj  
audit evidence                                          审计证据 4z%#ZIy3   
audit fee                                    审计费 Wk #h,p3  
audit files                                          审计档案 zX [ r  
audit findings                                     审计中发现的事项 Y%:0|utQC  
audit implementation stage                        审计实施阶段 HJaw\zbL  
audit mark                                        审计标识 a`b zFu{  
audit materiality                                 审计重要性 E? eWv)//  
audit method                                     审计方法 bro  
audit objective                                         审计目标,审计目的 RefRoCD1  
audit of financial statements                      会计报表审计,财务报表审计 lI_Yb:  
audit opinion                                     审计意见 '&:1?i)  
audit period                                      被审计期间,被审计年度 q7f;ZK=f  
audit plan                                          审计计划 6QLQ1k`  
audit planning                                    编制审计计划,制定审计计划,审计计划 3 t88AN=4  
audit planning stage                                  审计计划阶段 ,ah*!Zm.kk  
audit procedure                                审计程序 KBw9(  
audit programme                               审计程序表,具体审计计划 R G0S  
audit report                                       审计报告 }PQSCl^I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zf3:<CRX5  
audit report with a qualified opinion                 有保留意见的审计报告 ,{{#a*nd  
audit report with an adverse opinion                否定意见的审计报告 y (nsyA  
audit report with dual dates                      双重日期审计报告 /8>0; bX+  
audit reporting stage                                 审计报告阶段 /ggkb8<3  
audit responsibility                                   审计责任 6UW:l|}4#2  
audit results                                      审计结果 9#&W!f*qO|  
audit risk                                          审计风险 t'Eb#Nup3  
audit sampling                                          审计抽样 }\f(qw  
audit sampling techniques                         审计抽样方法,审计抽样技术 ^{*f3m/  
audit strategies                                  审计策略 J, 0pe\5  
audit summary                                         审计总结,审计小结 HS\3)Ooj>  
audit team                                         审计小组 'ZC}9=_g  
audit test                                    审计测试 b-BM"~N'  
audit trail                                          审计轨迹 inPE/Ux  
audit work                                        审计工作 UV']NH h  
audit working paper                                 审计工作底稿 h;%i/feFg  
audited financial statement                        审计会计报表,已审计财务报表 XpgV09.EE  
Auditing Guidelines (the~)                      审计规范指南 cK[R1 ReH  
auditing standards                             审计准则 97Zk P=Cq  
audit-oriented working paper                          (审计)业务类工作底稿 n</k/Mk}  
authorisation                                     授权 s~LZOPN  
authorisation of transaction                       交易的授权 B6ed,($&  
availability                                         可获得性 7a:*Y"f,~  
B f2 ydL/M,  
balance                                      余额;差额;平衡  ,v*p  
balance sheet                                    资产负债表 lI4J=8O0  
bank                                                 银行 -@SOo"P  
bank account                                    银行账户,银行户头 Y9i9Uc.]  
bank statement                                 银行对账单 NtY*sUKRD  
barter transaction                              易货交易,以物换物交易 N.0HfYf  
basis of audit                                    审计依据 0R @g(  
basis of preparation                                (会计报表的)编制基础 (_w %  
book of account                               账目,账簿 ?ds f@\  
borrowing                                         借款,贷款,借债 \P l,' 1%  
branch                                              分支,分支机构,分店 @7@e`b?  
brought forward                                (账户余额等的)承上年,承上期,承上页 8:HSPDU.  
budget                                              预算 >f\zCT%cf  
building                                      建筑物;大楼 ImWXzg3@{  
business conditions                                  业务情况,经营情况 H(15vlOD  
business licence                               (企业等的)营业执照 XogvtK*  
business relation                                业务关系 "xvtqi,R  
[d4,gEx`Q\  
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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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