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[专业英语]审计词汇英汉对照 [复制链接]

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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 g""Ep  
   fX2OH)6U  
审计词汇英汉对照 >uYU_/y$2  
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ability to continue as a going concern               持续经营能力 D=SjCmG  
acceptability                                     可接受性,可接受程度 ?Iu=os>*  
acceptable level of detection risk                     检查风险的可接受水平 cdN=HM~I  
acceptance of engagement                       接受委托 OuK RaZ  
accepting the engagement for the first time              首次接受委托 9ji`.&#  
access to asset                                         对资产的接触  $ Tal.  
according to                                     根据,依据,依照 +.gj/uy*  
account balance                                账户余额 ght3#  
account for                                       对……进行会计处理,核算;解释 ZZ T 9t#~  
accounting                                        会计,会计学 nX\mCO4 T  
accounting advisory serve                        会计咨询服务 7GCxd#DJ  
accounting firm                                 会计师事务所 v3G$9 (NE;  
accounting information                      会计信息,会计资料 bz1AmNZG  
accounting period                             会计期间 1vS-m x  
accounting policies                                   会计政策 ";/ogFi  
accounting professional bodies                 会计职业组织,会计职业团体 ]^Xj!01~  
accounting records                                   会计记录 Vt,P.CfdC  
accounting responsibility                           会计责任 2XEE/]^  
accounting service                             会计服务 / <%EKu5  
accounting standards                                会计准则 w"W;PdH)  
Accounting Standards for Business Enterprises       企业会计准则 u\"/EaQ{  
accounting system                             会计系统 QMy1!:Z&!  
accounting treatment                                会计处理 i5|)|x3  
accuracy                                    准确性,精确性 *!j!o%MB  
additional audit procedures                      追加审计程序 :, 3S5!(y  
addressee                                         收件人,收信人 Z:^ S -h  
Administration of State-owned Assets  (the~)     国有资产管理局 aMVq%{U  
administrative laws and regulations                 行政法规 Ktu~% )k%  
adverse impact                                 不利影响,负面影响 ^+0>,-)F  
adverse opinion                                反对意见 FlUO3rc|  
advisory group                                  咨询组,顾问组 Y/?z8g'p  
agency fee                                        代理费,代理费用 dn:\V?9  
aggregate                                          总计,合计为…… jeB"j  
alternation of document and record                 变造文件和记录 x&"P^gh)  
alternative audit procedures                      替代审计程序,备选审计程序 Q- w_ @~  
amend                                              修改,修订 suYbD!`(  
amortisation                                      摊销 3w"_Onwk  
analytical capacity                             分析能力 73nM9  
analytical procedures                               分析性程序 =pTTXo  
annual financial statements                        年度会计报表,年度财务报表 18p4]:L  
appendix                                          附录,附表 yb)qg]2  
applicable                                         适用的 bAy\Sr #/  
applicable laws and regulations                 适用的法规 oX'@,(6)  
application systems                                  应用系统 +zXcTT[V  
apply consistently                              一贯地执行,一贯地实施 -f1lu*3\  
appropriate                                       适当的,合适的; ~)zxIO!  
征用,挪用 \;!7IIe#  
appropriate authorization                          适当的授权 LFr$h`_D5  
appropriateness of audit evidence                    审计证据的适当性 .$ YYN/+W  
approval                                    批准,核准 @= =)  
assertion                                    (会计报表上的)认定;确认 U9*< dR  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 !6z{~Z:   
asset                                                 资产,财产 S]Di1E^r;_  
asset restructuring                             资产重组 @1' Y/dCyD  
assignment of duties                                 职责的划分 Mvp|S.  
assistant                                     助理,助理人员 AX Q.E$1g  
associated company                                 联属公司,联营公司 \Lg4Cx  
association                                        联合,结合;协会,社团 EEo I|  
assumption                                       假设,假定 Se37-  
at a given date                                         在某一特定时日 JT~Dr KI_  
attestation                                         鉴证,公证 \  H#"  
attestation service                             鉴证服务 )vpYVr-  
audit adjustment                                审计调整 l|iOdKr h  
audit areas                                        审计领域 3g5r}Ug  
audit conclusion                                审计结论 ruyQ}b:zS  
audit effectiveness                             审计效果 gvD*^  
audit efficiency                                  审计效率 ] W$V#  
audit engagement letter                      审计业务约定书 W$`#X  
audit evidence                                          审计证据 C\vOxBAB  
audit fee                                    审计费 Jr= fc*f  
audit files                                          审计档案 ^~6gkS }  
audit findings                                     审计中发现的事项 ~B? Wg!  
audit implementation stage                        审计实施阶段 }Z t#OA $  
audit mark                                        审计标识 wp5H|ctl  
audit materiality                                 审计重要性  q*C-DiV  
audit method                                     审计方法 k@h0 }%  
audit objective                                         审计目标,审计目的 wh2E$b(-  
audit of financial statements                      会计报表审计,财务报表审计 tkkh<5{C   
audit opinion                                     审计意见 xI/8[JW*  
audit period                                      被审计期间,被审计年度 ]0[ot$Da6  
audit plan                                          审计计划 Oamz>Hplu  
audit planning                                    编制审计计划,制定审计计划,审计计划 6V}xgfB  
audit planning stage                                  审计计划阶段 o ^MoU2c  
audit procedure                                审计程序 Pl-9FLJ  
audit programme                               审计程序表,具体审计计划 O: #Sj jK  
audit report                                       审计报告  %Pj}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Zb|a\z8?  
audit report with a qualified opinion                 有保留意见的审计报告 y~\uS  
audit report with an adverse opinion                否定意见的审计报告 }T AG7U*  
audit report with dual dates                      双重日期审计报告 B#35)QI  
audit reporting stage                                 审计报告阶段 q_mxZM ->  
audit responsibility                                   审计责任 0&b;!N!vJ  
audit results                                      审计结果 KmM:V2@A$  
audit risk                                          审计风险 m{~L Fhhd1  
audit sampling                                          审计抽样 12_ 7UWZ"  
audit sampling techniques                         审计抽样方法,审计抽样技术 g+c%J#F=  
audit strategies                                  审计策略 b`,Sd.2=('  
audit summary                                         审计总结,审计小结 (d (>0YMv  
audit team                                         审计小组 065=I+Vo  
audit test                                    审计测试 yy&L&v'  
audit trail                                          审计轨迹 UO!} 0'  
audit work                                        审计工作 @A(jo32  
audit working paper                                 审计工作底稿 P=\Hi.]%  
audited financial statement                        审计会计报表,已审计财务报表 ?r5a*  
Auditing Guidelines (the~)                      审计规范指南 t5u#[*  
auditing standards                             审计准则 /L@6Ae  
audit-oriented working paper                          (审计)业务类工作底稿 L/I ] NA!U  
authorisation                                     授权 9zrTf%m F  
authorisation of transaction                       交易的授权 " v c 4QH$  
availability                                         可获得性 pG"h ZB3)  
B :i@ $s/  
balance                                      余额;差额;平衡 25 :vc0  
balance sheet                                    资产负债表 5,V*aP  
bank                                                 银行 {XUSw8W'  
bank account                                    银行账户,银行户头 C>mFylN  
bank statement                                 银行对账单 gs0`nysM#  
barter transaction                              易货交易,以物换物交易 m\bmBK"I  
basis of audit                                    审计依据 H~S U :B:  
basis of preparation                                (会计报表的)编制基础 HDKY7Yr  
book of account                               账目,账簿 rc~)%M<[2  
borrowing                                         借款,贷款,借债 .tyV =B:h  
branch                                              分支,分支机构,分店 {;zHkmx  
brought forward                                (账户余额等的)承上年,承上期,承上页 |W@Ko%om  
budget                                              预算 wL^x9O|`p9  
building                                      建筑物;大楼 CdPQhv)m  
business conditions                                  业务情况,经营情况 0uPcEpIA  
business licence                               (企业等的)营业执照 sG[qlzR=8  
business relation                                业务关系 w(t1m]pF[  
e7\gd\  
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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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