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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 kcP&''  
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审计词汇英汉对照 vfh\X1Ui}  
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A T1RICIf 1F  
l i%8X.  
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ability to continue as a going concern               持续经营能力 \~T&C5  
acceptability                                     可接受性,可接受程度 8>:u%+ C1c  
acceptable level of detection risk                     检查风险的可接受水平 nd h\+7  
acceptance of engagement                       接受委托 O5JG!bGE_F  
accepting the engagement for the first time              首次接受委托 |W SvAM3  
access to asset                                         对资产的接触 (V`ddP-  
according to                                     根据,依据,依照 E q5X/Hx  
account balance                                账户余额 )!sjXiC!h  
account for                                       对……进行会计处理,核算;解释 2'?C  
accounting                                        会计,会计学 9n3.Ar  
accounting advisory serve                        会计咨询服务 eM^Y  
accounting firm                                 会计师事务所 W"s)s  
accounting information                      会计信息,会计资料 %:Zp7O2UB'  
accounting period                             会计期间 tSiQr I  
accounting policies                                   会计政策 >UV=k :Q  
accounting professional bodies                 会计职业组织,会计职业团体 %vU*4mH  
accounting records                                   会计记录 a*o k*r  
accounting responsibility                           会计责任  s)9 sb J  
accounting service                             会计服务 ho6,&Bp8  
accounting standards                                会计准则 rTeADu_vf  
Accounting Standards for Business Enterprises       企业会计准则 NOtwgZ-  
accounting system                             会计系统 &G7@lz@sK+  
accounting treatment                                会计处理 02po;  
accuracy                                    准确性,精确性 1tH#QZIT  
additional audit procedures                      追加审计程序 =fI0q7]ndz  
addressee                                         收件人,收信人 r m dG"s  
Administration of State-owned Assets  (the~)     国有资产管理局 eie u|_  
administrative laws and regulations                 行政法规 lp5 b&I_  
adverse impact                                 不利影响,负面影响 A~'p~ @L  
adverse opinion                                反对意见 s1zkkLw`*  
advisory group                                  咨询组,顾问组 n:%A4*  
agency fee                                        代理费,代理费用 w6[$vib'  
aggregate                                          总计,合计为…… 9<*<-x{A17  
alternation of document and record                 变造文件和记录 D 6F /9|  
alternative audit procedures                      替代审计程序,备选审计程序 .Mzrj{^Y  
amend                                              修改,修订 SqT+rvTh  
amortisation                                      摊销 w6'8L s  
analytical capacity                             分析能力 C,5Erb/  
analytical procedures                               分析性程序 Cta!"=\  
annual financial statements                        年度会计报表,年度财务报表 Y= ^o {C6  
appendix                                          附录,附表 $)7Af6xD  
applicable                                         适用的 [Mlmn$it  
applicable laws and regulations                 适用的法规 )h;zH,DA[3  
application systems                                  应用系统 oX[I4i%G  
apply consistently                              一贯地执行,一贯地实施 V(n3W=#kky  
appropriate                                       适当的,合适的; rB3b  
征用,挪用 lziC.Dpa  
appropriate authorization                          适当的授权 i$4lBy_2  
appropriateness of audit evidence                    审计证据的适当性 Ijs=4f  
approval                                    批准,核准 rX nG"A  
assertion                                    (会计报表上的)认定;确认 |r53>,oR<:  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 \MtdT[*  
asset                                                 资产,财产 f2{qj5 K  
asset restructuring                             资产重组 V;]U]   
assignment of duties                                 职责的划分 Bh!J&SM:  
assistant                                     助理,助理人员 9!Vp-bo  
associated company                                 联属公司,联营公司 '8f h(`  
association                                        联合,结合;协会,社团 ^s?i&K,!  
assumption                                       假设,假定 c]:@y"W5$  
at a given date                                         在某一特定时日 < nyk:E  
attestation                                         鉴证,公证 H3q L&xL  
attestation service                             鉴证服务 #>qA&*+{n  
audit adjustment                                审计调整 7>|p_ o`e  
audit areas                                        审计领域 , -S n  
audit conclusion                                审计结论 O}"fhMk  
audit effectiveness                             审计效果 vX}mwK8  
audit efficiency                                  审计效率 |n.ydyu`  
audit engagement letter                      审计业务约定书 kA&ul  
audit evidence                                          审计证据 7.xJ:r|  
audit fee                                    审计费 n0ls a@l  
audit files                                          审计档案 gPWl#5P:  
audit findings                                     审计中发现的事项 & A@ !g  
audit implementation stage                        审计实施阶段 F84?Mi{r2  
audit mark                                        审计标识 4$b9<:M_  
audit materiality                                 审计重要性 Cl3hpqv1I  
audit method                                     审计方法 vghn+P8  
audit objective                                         审计目标,审计目的 n0kkUc-`   
audit of financial statements                      会计报表审计,财务报表审计 CI,xp  
audit opinion                                     审计意见 e\>g@xE%  
audit period                                      被审计期间,被审计年度 9:6 d,^X  
audit plan                                          审计计划 =;A~$[g  
audit planning                                    编制审计计划,制定审计计划,审计计划 +l_$}UN  
audit planning stage                                  审计计划阶段 ;V3d"@R,  
audit procedure                                审计程序 TVFxEV7Fx  
audit programme                               审计程序表,具体审计计划 (3Z~EIZz  
audit report                                       审计报告 8r sv8OO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dCM*4B<  
audit report with a qualified opinion                 有保留意见的审计报告 q9"~sCH  
audit report with an adverse opinion                否定意见的审计报告 yj{:%Km:`  
audit report with dual dates                      双重日期审计报告 vR"<:r47?  
audit reporting stage                                 审计报告阶段 JSm3ZP|GqJ  
audit responsibility                                   审计责任 quw:4W>  
audit results                                      审计结果 ) BLoj:gYn  
audit risk                                          审计风险 g edk  
audit sampling                                          审计抽样 E|Z7art  
audit sampling techniques                         审计抽样方法,审计抽样技术 W4(O2RU  
audit strategies                                  审计策略 oJTsrc_ -  
audit summary                                         审计总结,审计小结 },LW@Z}  
audit team                                         审计小组 )hai?v~g   
audit test                                    审计测试 Gk5SG_o  
audit trail                                          审计轨迹 CDM==Xa*  
audit work                                        审计工作 & A<Pf.Us  
audit working paper                                 审计工作底稿 tC -H2@  
audited financial statement                        审计会计报表,已审计财务报表 D?"TcA  
Auditing Guidelines (the~)                      审计规范指南 OT5'cl  
auditing standards                             审计准则 DY%#E9   
audit-oriented working paper                          (审计)业务类工作底稿 Af"vSL  
authorisation                                     授权 kpN'H_ .  
authorisation of transaction                       交易的授权 9#@CmiIhy  
availability                                         可获得性 DweWFipyPi  
B wc'K=;c  
balance                                      余额;差额;平衡 +(<}`!9M*  
balance sheet                                    资产负债表 sIJ37;ZA  
bank                                                 银行 {m%X\s;ni  
bank account                                    银行账户,银行户头 L "6@3  
bank statement                                 银行对账单 9jwo f}OU  
barter transaction                              易货交易,以物换物交易 2tqO%8`_  
basis of audit                                    审计依据 O}3M+  
basis of preparation                                (会计报表的)编制基础 J ;wA  
book of account                               账目,账簿 ai ,Mez  
borrowing                                         借款,贷款,借债 q}["Nww-  
branch                                              分支,分支机构,分店 }`9}Q O  
brought forward                                (账户余额等的)承上年,承上期,承上页 D:HeP:.I  
budget                                              预算 'HV}Tr  
building                                      建筑物;大楼 f V.(v&  
business conditions                                  业务情况,经营情况 %R{clbbbn  
business licence                               (企业等的)营业执照 *7I=vro  
business relation                                业务关系 gU}?Yy  
qEpP%p  
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只看该作者 1楼 发表于: 2012-04-24
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