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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.+)sB?5  
   ;Z1U@2./  
审计词汇英汉对照 * \o$-6<  
   ~Oq,[,W  
A mERrcYY{  
ix7 e] )m(  
QHs:=i~VH  
ability to continue as a going concern               持续经营能力 _Sgk^i3v  
acceptability                                     可接受性,可接受程度 #VdI{IbW  
acceptable level of detection risk                     检查风险的可接受水平 MAe<.DHY  
acceptance of engagement                       接受委托 S2ppKlVv  
accepting the engagement for the first time              首次接受委托 @y0bU*v7  
access to asset                                         对资产的接触 Mj B< \g>  
according to                                     根据,依据,依照 4nII/cPG  
account balance                                账户余额 ^UvK~5tBV  
account for                                       对……进行会计处理,核算;解释 6"Lsui??  
accounting                                        会计,会计学 qN1 -plY  
accounting advisory serve                        会计咨询服务 37 O#aJ,K  
accounting firm                                 会计师事务所 _A,-[*OKI  
accounting information                      会计信息,会计资料 vbA7I<;  
accounting period                             会计期间 / }XsuH  
accounting policies                                   会计政策 ok3  
accounting professional bodies                 会计职业组织,会计职业团体 #i+P(xV  
accounting records                                   会计记录 A_jB|<bjTP  
accounting responsibility                           会计责任 ?$J7%I@  
accounting service                             会计服务 }.MoDR3\  
accounting standards                                会计准则 O:,2OMB}B`  
Accounting Standards for Business Enterprises       企业会计准则 h76NR  
accounting system                             会计系统 Xh0wWU*  
accounting treatment                                会计处理 p_5>?[TW:  
accuracy                                    准确性,精确性 =WmBpUh  
additional audit procedures                      追加审计程序 !q-:rW? c  
addressee                                         收件人,收信人 ? gA=39[j  
Administration of State-owned Assets  (the~)     国有资产管理局 F8S~wW=\w  
administrative laws and regulations                 行政法规 "6E1W,|{  
adverse impact                                 不利影响,负面影响 HTUYvU*-  
adverse opinion                                反对意见 N8 kb-2  
advisory group                                  咨询组,顾问组 )7I.N]=  
agency fee                                        代理费,代理费用 A&|Wvb=  
aggregate                                          总计,合计为…… !#c[~erNZ  
alternation of document and record                 变造文件和记录 1akD]Z  
alternative audit procedures                      替代审计程序,备选审计程序 * >GIk`!wM  
amend                                              修改,修订 \za5:?[xB  
amortisation                                      摊销 S< EB&P  
analytical capacity                             分析能力 68p\WheCal  
analytical procedures                               分析性程序 ?)?IZ Qj  
annual financial statements                        年度会计报表,年度财务报表 ^p"4)6p-W  
appendix                                          附录,附表 /OhaERv  
applicable                                         适用的 ''(fH$pY  
applicable laws and regulations                 适用的法规 ?GUz?'d  
application systems                                  应用系统 r*i$+ Z  
apply consistently                              一贯地执行,一贯地实施 "rjv5*z^&  
appropriate                                       适当的,合适的; KH2F#[ !Lw  
征用,挪用 ' 1P=^  
appropriate authorization                          适当的授权 ,5eH2W  
appropriateness of audit evidence                    审计证据的适当性 .#=j <&  
approval                                    批准,核准 r,u<y_YW  
assertion                                    (会计报表上的)认定;确认 -7-Fd_F8  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 YQ8j  
asset                                                 资产,财产 z"6ZDC6  
asset restructuring                             资产重组 'R4>C Z%jV  
assignment of duties                                 职责的划分 <\1}@?NGC  
assistant                                     助理,助理人员 Yg=E@F   
associated company                                 联属公司,联营公司 ']d !?>C@o  
association                                        联合,结合;协会,社团 NJ|NJ p&0  
assumption                                       假设,假定 3 x"@**(Q  
at a given date                                         在某一特定时日 =2RhPD  
attestation                                         鉴证,公证 9N~8s6Ob  
attestation service                             鉴证服务 JCw{ ?^F"  
audit adjustment                                审计调整 1<LC8?wt  
audit areas                                        审计领域 \LO_Nu9  
audit conclusion                                审计结论 Y!++C MzU  
audit effectiveness                             审计效果 {BFT  
audit efficiency                                  审计效率 -1jjB1  
audit engagement letter                      审计业务约定书 N?qI pv/a.  
audit evidence                                          审计证据 Qq'i*Mh  
audit fee                                    审计费 zW"~YaO%C  
audit files                                          审计档案 -`zG_]=-  
audit findings                                     审计中发现的事项 -"~L2f" ?  
audit implementation stage                        审计实施阶段 M&uzOK+  
audit mark                                        审计标识 94T}iY.  
audit materiality                                 审计重要性 ,U6*kvHS6  
audit method                                     审计方法 5TXg;v#Z  
audit objective                                         审计目标,审计目的 -Wl)Lez@  
audit of financial statements                      会计报表审计,财务报表审计 gB(9vhj $  
audit opinion                                     审计意见 ;Y Dv.I  
audit period                                      被审计期间,被审计年度 R#Y50h zT  
audit plan                                          审计计划 jZXVsd  
audit planning                                    编制审计计划,制定审计计划,审计计划 =ud `6 {R  
audit planning stage                                  审计计划阶段 wl7 MfyU  
audit procedure                                审计程序 qTyg~]e9(  
audit programme                               审计程序表,具体审计计划 E^b pckP  
audit report                                       审计报告 HA$Y1}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ' 2>l  
audit report with a qualified opinion                 有保留意见的审计报告 -1Djo: y  
audit report with an adverse opinion                否定意见的审计报告 $z= 0[%L  
audit report with dual dates                      双重日期审计报告 EKc C+g   
audit reporting stage                                 审计报告阶段 R<Z^L~)  
audit responsibility                                   审计责任 sS C?io  
audit results                                      审计结果 )r ULT$;i@  
audit risk                                          审计风险 C= >B_EO  
audit sampling                                          审计抽样 J1.qhy>  
audit sampling techniques                         审计抽样方法,审计抽样技术 ?V#Gx>\  
audit strategies                                  审计策略 iPMB$SdfO  
audit summary                                         审计总结,审计小结 ,/~[S  
audit team                                         审计小组 0;}Aj8Fle  
audit test                                    审计测试 aQ&uC )w  
audit trail                                          审计轨迹 ?K0U3V$s  
audit work                                        审计工作 joe9.{  
audit working paper                                 审计工作底稿 a*V9_Px$&  
audited financial statement                        审计会计报表,已审计财务报表 '4$lL 6ly>  
Auditing Guidelines (the~)                      审计规范指南 Gu2_dT  
auditing standards                             审计准则 + Qt[1Xq  
audit-oriented working paper                          (审计)业务类工作底稿 #-,g&)`]  
authorisation                                     授权 \ 0D$Mie  
authorisation of transaction                       交易的授权 rqF"QU=l  
availability                                         可获得性 /E)9v$!  
B Z*9L'd"D|  
balance                                      余额;差额;平衡 !~kEtC  
balance sheet                                    资产负债表 *%3oyWwCd  
bank                                                 银行 ~ 9=27 p  
bank account                                    银行账户,银行户头 :JR<SFjm  
bank statement                                 银行对账单 ~u! gUJ:  
barter transaction                              易货交易,以物换物交易 fVYiwE=F  
basis of audit                                    审计依据 TfL4_IAG.  
basis of preparation                                (会计报表的)编制基础 \ [cH/{nt  
book of account                               账目,账簿 [ dGO,ndE  
borrowing                                         借款,贷款,借债 s,w YlVYf!  
branch                                              分支,分支机构,分店 rw&y,%2  
brought forward                                (账户余额等的)承上年,承上期,承上页 =qw &dwIQ  
budget                                              预算 w}d}hI  
building                                      建筑物;大楼 Y:wF5pp;  
business conditions                                  业务情况,经营情况 K<#-"Xe;  
business licence                               (企业等的)营业执照 c )03Ms4 D  
business relation                                业务关系 yOc|*O=]U  
w$b~x4y%  
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只看该作者 1楼 发表于: 2012-04-24
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