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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 K&3,J7&&  
   ;SnpD)x@)  
审计词汇英汉对照 oR}cE Sr  
   C-u'Me)H  
A 6V-u<FJ  
~.7/o0'+  
e ?sMOBPlv  
ability to continue as a going concern               持续经营能力 lJb1{\|.,  
acceptability                                     可接受性,可接受程度 @cRR  
acceptable level of detection risk                     检查风险的可接受水平 =HapCmrx8  
acceptance of engagement                       接受委托 >xsbXQ>.  
accepting the engagement for the first time              首次接受委托 >}? jOB  
access to asset                                         对资产的接触 VokIc&!Uz  
according to                                     根据,依据,依照 >>bsr#aJ  
account balance                                账户余额 u a%@Ay1|  
account for                                       对……进行会计处理,核算;解释 >8M=RE n4  
accounting                                        会计,会计学 sE:~+C6o:  
accounting advisory serve                        会计咨询服务 vxE#6  
accounting firm                                 会计师事务所 71b0MHNkvv  
accounting information                      会计信息,会计资料 >-oB%T  
accounting period                             会计期间 x$hhH=  
accounting policies                                   会计政策 GBeWF-`B  
accounting professional bodies                 会计职业组织,会计职业团体 ,=>Ws:j  
accounting records                                   会计记录 h @AKfE!\~  
accounting responsibility                           会计责任 ;YN`E  
accounting service                             会计服务 .bYZkO:oy  
accounting standards                                会计准则 yzyBr1s  
Accounting Standards for Business Enterprises       企业会计准则 ! [3  /!  
accounting system                             会计系统 LuW>8K\  
accounting treatment                                会计处理 @I"&k!e<2  
accuracy                                    准确性,精确性 nwS @r  
additional audit procedures                      追加审计程序 F+@/"1c  
addressee                                         收件人,收信人 |#(KP  
Administration of State-owned Assets  (the~)     国有资产管理局 L h@0|k  
administrative laws and regulations                 行政法规 ;*u"hIl1/  
adverse impact                                 不利影响,负面影响 R`5g#  
adverse opinion                                反对意见 :Oiz|b(  
advisory group                                  咨询组,顾问组 ~F"<Nq  
agency fee                                        代理费,代理费用 Ah 2*7@U  
aggregate                                          总计,合计为…… d6^:lbj  
alternation of document and record                 变造文件和记录 Q HU|aC{r  
alternative audit procedures                      替代审计程序,备选审计程序 U1ZKJ<pv  
amend                                              修改,修订 [x%[N)U3  
amortisation                                      摊销 ES}V\k*}  
analytical capacity                             分析能力 =e)t,YVm  
analytical procedures                               分析性程序 S2i*Li  
annual financial statements                        年度会计报表,年度财务报表 z`}z7e'>  
appendix                                          附录,附表 $-=xG&fSz  
applicable                                         适用的 !),eEy  
applicable laws and regulations                 适用的法规 HOaNhJ{7D  
application systems                                  应用系统 +$}3=n34)  
apply consistently                              一贯地执行,一贯地实施 5bB\i79$  
appropriate                                       适当的,合适的; D~ogq]  
征用,挪用 4%B0H>  
appropriate authorization                          适当的授权 tgyW:<iv  
appropriateness of audit evidence                    审计证据的适当性 ' kOkwGf!  
approval                                    批准,核准 NiH =T  
assertion                                    (会计报表上的)认定;确认 ?kIyo  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 8$F"!dc _  
asset                                                 资产,财产 6o0}7T%6  
asset restructuring                             资产重组 !F:AN oaS  
assignment of duties                                 职责的划分 $-)T  
assistant                                     助理,助理人员 _`I}"`2H  
associated company                                 联属公司,联营公司 XL3m#zW&  
association                                        联合,结合;协会,社团 Uiv4' v Yg  
assumption                                       假设,假定 G{.[o6>  
at a given date                                         在某一特定时日 {j6$'v)0  
attestation                                         鉴证,公证 ,&~-Sq) ~  
attestation service                             鉴证服务 mv,5Q6!  
audit adjustment                                审计调整 B[ .$<$}G  
audit areas                                        审计领域 "4IrW6B $9  
audit conclusion                                审计结论 4^Ss\$*  
audit effectiveness                             审计效果 g#k@R'7E  
audit efficiency                                  审计效率 $Ge0<6/  
audit engagement letter                      审计业务约定书 "XQ3mi`y  
audit evidence                                          审计证据 iE EP~  
audit fee                                    审计费 7qSnP 30}  
audit files                                          审计档案 7@&mGUALO  
audit findings                                     审计中发现的事项 G|o O  
audit implementation stage                        审计实施阶段 %4wEAi$I  
audit mark                                        审计标识 0q28Ulv9  
audit materiality                                 审计重要性 O _ C<h  
audit method                                     审计方法 Ay7PU  
audit objective                                         审计目标,审计目的 Mkh/+f4  
audit of financial statements                      会计报表审计,财务报表审计 `_k_}9Fr  
audit opinion                                     审计意见 (mr*Thy`@  
audit period                                      被审计期间,被审计年度 s3Wjhw/  
audit plan                                          审计计划 ]=o 1to-  
audit planning                                    编制审计计划,制定审计计划,审计计划 2"T b><^"  
audit planning stage                                  审计计划阶段 K?nQsT;3p  
audit procedure                                审计程序 4. Q[Tu  
audit programme                               审计程序表,具体审计计划 1N_T/I8_F  
audit report                                       审计报告 -^)<FY\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Jk v!]C  
audit report with a qualified opinion                 有保留意见的审计报告 xM=ydRu  
audit report with an adverse opinion                否定意见的审计报告 Egz6rRCvg  
audit report with dual dates                      双重日期审计报告 '>ASr]Q  
audit reporting stage                                 审计报告阶段 ?S;z!) H)P  
audit responsibility                                   审计责任 kbL7Xjk  
audit results                                      审计结果 Vm?#~}T  
audit risk                                          审计风险 : t9sAD  
audit sampling                                          审计抽样 `YUeVz>q?  
audit sampling techniques                         审计抽样方法,审计抽样技术 ]- 6q`'?[  
audit strategies                                  审计策略 yEMM@5W)8  
audit summary                                         审计总结,审计小结 @~Ys*]4UE  
audit team                                         审计小组 a "i(.(9$J  
audit test                                    审计测试 RH{+8?0  
audit trail                                          审计轨迹 fW Pa1E@  
audit work                                        审计工作 NT2XG& $W>  
audit working paper                                 审计工作底稿 k`o8(zPb  
audited financial statement                        审计会计报表,已审计财务报表 ZbiC=uh  
Auditing Guidelines (the~)                      审计规范指南 y #C9@C  
auditing standards                             审计准则 q %j8Js  
audit-oriented working paper                          (审计)业务类工作底稿 =jKu=!QPq  
authorisation                                     授权 +PnuWK$  
authorisation of transaction                       交易的授权 e_-7,5Co  
availability                                         可获得性 z;?ztpa@  
B C =CZtjUt  
balance                                      余额;差额;平衡 _k : BY  
balance sheet                                    资产负债表 $vK,Gugcx  
bank                                                 银行 EXF]y}n  
bank account                                    银行账户,银行户头 {Mj- $G"  
bank statement                                 银行对账单 Yn$: |$  
barter transaction                              易货交易,以物换物交易 \[qxOZ{  
basis of audit                                    审计依据 ~+d{:WY  
basis of preparation                                (会计报表的)编制基础 A9g/At_  
book of account                               账目,账簿 ~Ad2L*5S  
borrowing                                         借款,贷款,借债 -[J4nN&N  
branch                                              分支,分支机构,分店 JhjH_)  
brought forward                                (账户余额等的)承上年,承上期,承上页 HY eCq9S  
budget                                              预算 :{^~&jgL  
building                                      建筑物;大楼 g_n_Qlo  
business conditions                                  业务情况,经营情况 m,"-/)  
business licence                               (企业等的)营业执照 N p*T[J  
business relation                                业务关系 daP_Kz/2K  
lxCAZa\  
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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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