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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 `T7TWv"M  
   ~@X3qja  
审计词汇英汉对照 mQ`2c:Rn&7  
   e m)%U  
A wxPl[)E  
jA^Dk$  
OU#p^ 5K  
ability to continue as a going concern               持续经营能力 D Y4!RjJ47  
acceptability                                     可接受性,可接受程度 |r)QkxdU,  
acceptable level of detection risk                     检查风险的可接受水平  6Bcr.`  
acceptance of engagement                       接受委托 ~ QohP`_  
accepting the engagement for the first time              首次接受委托 x FM^-`7  
access to asset                                         对资产的接触  P2C>IS  
according to                                     根据,依据,依照 AcXVfk z  
account balance                                账户余额 Yl"CIgt  
account for                                       对……进行会计处理,核算;解释 %N(>B_t\  
accounting                                        会计,会计学 W ;+()vC  
accounting advisory serve                        会计咨询服务 8JF<SQ  
accounting firm                                 会计师事务所 wpi$-i`  
accounting information                      会计信息,会计资料 h7TkMt[l  
accounting period                             会计期间 JEWc{)4QD  
accounting policies                                   会计政策 #G`K<%{?f  
accounting professional bodies                 会计职业组织,会计职业团体 :& :P4Y1 E  
accounting records                                   会计记录 %, iAn gF'  
accounting responsibility                           会计责任 y&O?`"Uv/M  
accounting service                             会计服务 zks7wt]A  
accounting standards                                会计准则 P?n4B \!  
Accounting Standards for Business Enterprises       企业会计准则 B)L0hi  
accounting system                             会计系统 J-uQF|   
accounting treatment                                会计处理 M l@F  
accuracy                                    准确性,精确性 mT UoFXX[  
additional audit procedures                      追加审计程序 l Ib d9F  
addressee                                         收件人,收信人 /N<aN9Z<x,  
Administration of State-owned Assets  (the~)     国有资产管理局 +,$pcf<[V  
administrative laws and regulations                 行政法规 p9u'nDi  
adverse impact                                 不利影响,负面影响 ST?Rl@4  
adverse opinion                                反对意见 Wwg<- 9wAJ  
advisory group                                  咨询组,顾问组 )rAJ>;  
agency fee                                        代理费,代理费用 I_Gz~qk6  
aggregate                                          总计,合计为…… /^\E:(RH  
alternation of document and record                 变造文件和记录 nTwJR  
alternative audit procedures                      替代审计程序,备选审计程序 #-+Q]}fB4  
amend                                              修改,修订 5$Kj#9g-#  
amortisation                                      摊销 >qr/1mW  
analytical capacity                             分析能力 w{k^O7~  
analytical procedures                               分析性程序 y06* *f)  
annual financial statements                        年度会计报表,年度财务报表 :FH&#Eq~4  
appendix                                          附录,附表 M eep  
applicable                                         适用的 #>,E"-]f  
applicable laws and regulations                 适用的法规 ^E8qI8s  
application systems                                  应用系统 LW.j)wB]  
apply consistently                              一贯地执行,一贯地实施 4pQf*l8e  
appropriate                                       适当的,合适的; 5p:BHw;%;  
征用,挪用 2fu<s^9dh  
appropriate authorization                          适当的授权 HQ7g0:-^a>  
appropriateness of audit evidence                    审计证据的适当性 !!V1#?0jw  
approval                                    批准,核准 !vpXXI4  
assertion                                    (会计报表上的)认定;确认 uP r!;'J=  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 cqJXZ.X C  
asset                                                 资产,财产 v@q&B|0  
asset restructuring                             资产重组 i\b^}m8c.N  
assignment of duties                                 职责的划分 jn(!6\n"  
assistant                                     助理,助理人员 ZS( %!+M  
associated company                                 联属公司,联营公司 G7v<Q,s  
association                                        联合,结合;协会,社团 hxM{}}.E  
assumption                                       假设,假定 Cojs;`3iF:  
at a given date                                         在某一特定时日 4'*.3f'bp  
attestation                                         鉴证,公证 x0ipk}  
attestation service                             鉴证服务 _ A# lyp  
audit adjustment                                审计调整 6S_mfWsi  
audit areas                                        审计领域 YG :^gi  
audit conclusion                                审计结论 Y~{<Hs  
audit effectiveness                             审计效果 & /T}  
audit efficiency                                  审计效率 E0fMFG^P  
audit engagement letter                      审计业务约定书 c^pQitPv  
audit evidence                                          审计证据 "a~r'+'<  
audit fee                                    审计费  4uMMf  
audit files                                          审计档案 bfZt<-  
audit findings                                     审计中发现的事项 A[7H-1-  
audit implementation stage                        审计实施阶段 ")vtS}Ekt  
audit mark                                        审计标识 %cUC~, g_(  
audit materiality                                 审计重要性 :):vB  
audit method                                     审计方法 aQ\SV0PI  
audit objective                                         审计目标,审计目的 32SkxcfrCK  
audit of financial statements                      会计报表审计,财务报表审计 ^p 9V5o  
audit opinion                                     审计意见 fmQif]J;;  
audit period                                      被审计期间,被审计年度 )8#-IXxp  
audit plan                                          审计计划 `L7^f!  
audit planning                                    编制审计计划,制定审计计划,审计计划 #\^=3A|b  
audit planning stage                                  审计计划阶段 }[UH1+`L  
audit procedure                                审计程序 Jj=N+,km  
audit programme                               审计程序表,具体审计计划 eZ[Qhrc  
audit report                                       审计报告 ED79a:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YsVKdh  
audit report with a qualified opinion                 有保留意见的审计报告 wEX<[#a-  
audit report with an adverse opinion                否定意见的审计报告 hHVAN3e  
audit report with dual dates                      双重日期审计报告 ^AJ 2Y_}v  
audit reporting stage                                 审计报告阶段 DeNWh2  
audit responsibility                                   审计责任 z;?jKE p  
audit results                                      审计结果 $ ~%Y}Xt*  
audit risk                                          审计风险 C R?}*  
audit sampling                                          审计抽样 $b{8 $<;9  
audit sampling techniques                         审计抽样方法,审计抽样技术 er-0 i L@  
audit strategies                                  审计策略 IZLCwaW  
audit summary                                         审计总结,审计小结 pKj:)6t"  
audit team                                         审计小组 %r.C9  
audit test                                    审计测试 2}/r>]9^-  
audit trail                                          审计轨迹 3gVU#T [[  
audit work                                        审计工作 j?] +~  
audit working paper                                 审计工作底稿 JBJ?|}5k4c  
audited financial statement                        审计会计报表,已审计财务报表 5WRqeSGh  
Auditing Guidelines (the~)                      审计规范指南 j #P4&  
auditing standards                             审计准则 o&@y^<UQ  
audit-oriented working paper                          (审计)业务类工作底稿 ~Y*.cGA  
authorisation                                     授权 =LK`m NA  
authorisation of transaction                       交易的授权 @jMo/kO/A  
availability                                         可获得性 q5EkAh<PD|  
B LK*9`dzv=G  
balance                                      余额;差额;平衡 ^mFsrw  
balance sheet                                    资产负债表 SIR2 Kc0  
bank                                                 银行 H*3u]Ebh  
bank account                                    银行账户,银行户头 _eBNbO_J  
bank statement                                 银行对账单 .6 0yQ[aE  
barter transaction                              易货交易,以物换物交易 Nb_Glf  
basis of audit                                    审计依据 MMET^SO  
basis of preparation                                (会计报表的)编制基础 AI{0;0  
book of account                               账目,账簿 4 Sk@ v  
borrowing                                         借款,贷款,借债 -X%t wy=  
branch                                              分支,分支机构,分店 J>#yA0QD2  
brought forward                                (账户余额等的)承上年,承上期,承上页 u #}1 M  
budget                                              预算 iWr #H  
building                                      建筑物;大楼 noa+h<vGb  
business conditions                                  业务情况,经营情况 ELMz~vp  
business licence                               (企业等的)营业执照 %P<fz1  
business relation                                业务关系 (0LA.aBIf  
G,Eh8 HboK  
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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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