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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 H@IX$+;z  
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审计词汇英汉对照 O8u"Y0$*w  
   k9 *0xukJ  
A SATZ!  
qUtVqS  
D3.sR\Hxf  
ability to continue as a going concern               持续经营能力 M/V >25`  
acceptability                                     可接受性,可接受程度 x6DH0*[.  
acceptable level of detection risk                     检查风险的可接受水平 6%S>~L66  
acceptance of engagement                       接受委托 ^DZiz[X+|  
accepting the engagement for the first time              首次接受委托 \yG_wZs  
access to asset                                         对资产的接触 4kXx(FE  
according to                                     根据,依据,依照 *C\4%l   
account balance                                账户余额 wuYo@DDU#  
account for                                       对……进行会计处理,核算;解释 Y_/Kd7,\~  
accounting                                        会计,会计学 r~s03g0  
accounting advisory serve                        会计咨询服务  7/7A  
accounting firm                                 会计师事务所 b}"/K$`Fd  
accounting information                      会计信息,会计资料 M csqMI6  
accounting period                             会计期间 R:.7 c(s  
accounting policies                                   会计政策 30H:x@='9  
accounting professional bodies                 会计职业组织,会计职业团体 D"x~bs?V\  
accounting records                                   会计记录 2:DpnLU5  
accounting responsibility                           会计责任 La9@h"  
accounting service                             会计服务 Fah}#,  
accounting standards                                会计准则 3b&W=1J  
Accounting Standards for Business Enterprises       企业会计准则 %Vt@7SwRJ  
accounting system                             会计系统 Y"l!3^   
accounting treatment                                会计处理 It_yh #s  
accuracy                                    准确性,精确性 u|:VQzPd-  
additional audit procedures                      追加审计程序 d'3'{C|kk  
addressee                                         收件人,收信人 T@Q<oNU  
Administration of State-owned Assets  (the~)     国有资产管理局 G,"$Erx  
administrative laws and regulations                 行政法规 vY;Lc   
adverse impact                                 不利影响,负面影响 !m(6/*PAl  
adverse opinion                                反对意见 Y#t"..mc'  
advisory group                                  咨询组,顾问组 >8AtT=}w  
agency fee                                        代理费,代理费用 NX=dx&i>+  
aggregate                                          总计,合计为…… b6/:reH{  
alternation of document and record                 变造文件和记录 #&8 Opo(  
alternative audit procedures                      替代审计程序,备选审计程序 1$Hf`h2  
amend                                              修改,修订 pP/o2  
amortisation                                      摊销 3p4bOT5  
analytical capacity                             分析能力 mMj Vbeh[  
analytical procedures                               分析性程序 73<iK]*c  
annual financial statements                        年度会计报表,年度财务报表 ZRQPOy  
appendix                                          附录,附表 ^#t<ILUa  
applicable                                         适用的 E Fv+[  
applicable laws and regulations                 适用的法规 blPC"3}3Vd  
application systems                                  应用系统 ud#8`/!mq  
apply consistently                              一贯地执行,一贯地实施 mE7Jv)@  
appropriate                                       适当的,合适的; T]zjJwa  
征用,挪用 cXCczqabv  
appropriate authorization                          适当的授权 Z\7bp&&  
appropriateness of audit evidence                    审计证据的适当性 G7=8*@q>:  
approval                                    批准,核准 ut,"[+ J  
assertion                                    (会计报表上的)认定;确认 U92hv~\  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 0,3 ':Df  
asset                                                 资产,财产 Q?;ntzi  
asset restructuring                             资产重组 z"vgwOP su  
assignment of duties                                 职责的划分 =N0cz%  
assistant                                     助理,助理人员 UD(#u3z  
associated company                                 联属公司,联营公司 {vH8X(m  
association                                        联合,结合;协会,社团 "nefRz%j+  
assumption                                       假设,假定 #FQV hgc  
at a given date                                         在某一特定时日 ]s S oIT  
attestation                                         鉴证,公证 1 `AE]  
attestation service                             鉴证服务 h ,n!x:zy@  
audit adjustment                                审计调整 1 M{#"t{6  
audit areas                                        审计领域 `&6]P:_qp  
audit conclusion                                审计结论 ;Dgp !*v=  
audit effectiveness                             审计效果 a[!d)Y:zx  
audit efficiency                                  审计效率 N~kYT\$b#  
audit engagement letter                      审计业务约定书 lpM{@JC  
audit evidence                                          审计证据 [eN{Ft0x  
audit fee                                    审计费 %jf gncW  
audit files                                          审计档案 'ng/A4  
audit findings                                     审计中发现的事项 qs b4@jt+  
audit implementation stage                        审计实施阶段 x M[#Ah)  
audit mark                                        审计标识 sP |i '  
audit materiality                                 审计重要性 R{B~Now3  
audit method                                     审计方法 &Os Ritj  
audit objective                                         审计目标,审计目的 Qw-qcG  
audit of financial statements                      会计报表审计,财务报表审计 s#fmGe"8  
audit opinion                                     审计意见 # 0 (\s@r.  
audit period                                      被审计期间,被审计年度 `ouzeu9}  
audit plan                                          审计计划 5`DH\VD.j  
audit planning                                    编制审计计划,制定审计计划,审计计划 %G&v@R  
audit planning stage                                  审计计划阶段 f*~fslY,o  
audit procedure                                审计程序 pk4&-iu9  
audit programme                               审计程序表,具体审计计划 sJlKN  
audit report                                       审计报告 HXQ rtJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =R"tnjR  
audit report with a qualified opinion                 有保留意见的审计报告 <i6MbCB  
audit report with an adverse opinion                否定意见的审计报告 eH8.O  
audit report with dual dates                      双重日期审计报告 Sx"I]N  
audit reporting stage                                 审计报告阶段 1hWz%c|  
audit responsibility                                   审计责任 9 JtG&^*  
audit results                                      审计结果 4#9-Z6kOk  
audit risk                                          审计风险 J_@4J7  
audit sampling                                          审计抽样 :[39g;V}c  
audit sampling techniques                         审计抽样方法,审计抽样技术 ?0a 0 R  
audit strategies                                  审计策略 C=cTj7Ub  
audit summary                                         审计总结,审计小结 )]R?v,9*D  
audit team                                         审计小组 0}V'\=F454  
audit test                                    审计测试 ~dLZ[6Z  
audit trail                                          审计轨迹 J5T#}!f  
audit work                                        审计工作 Hdx|k=-Q^  
audit working paper                                 审计工作底稿 <hbbFL}|%  
audited financial statement                        审计会计报表,已审计财务报表 >cb gL%  
Auditing Guidelines (the~)                      审计规范指南 5XHkRcESZ  
auditing standards                             审计准则 dFFqs&cQ  
audit-oriented working paper                          (审计)业务类工作底稿 0Kk*~gR?  
authorisation                                     授权 m~eWQ_a]C@  
authorisation of transaction                       交易的授权 O :^[4$~  
availability                                         可获得性 O2dgdtm  
B c,wU?8Nc|$  
balance                                      余额;差额;平衡 ^aCYh[=  
balance sheet                                    资产负债表 '[^2uQc  
bank                                                 银行 9iCud6H, h  
bank account                                    银行账户,银行户头 bn35f<+  
bank statement                                 银行对账单 zOdK B2_J7  
barter transaction                              易货交易,以物换物交易 )M 0O=Cl1  
basis of audit                                    审计依据 yFo5pKF.J  
basis of preparation                                (会计报表的)编制基础 |Ze}bM=N  
book of account                               账目,账簿 )}!'VIe^!  
borrowing                                         借款,贷款,借债 Uzn|)OfWP  
branch                                              分支,分支机构,分店 ]:s|.C%qI  
brought forward                                (账户余额等的)承上年,承上期,承上页 E;H(jVZ  
budget                                              预算 |lwN!KVQ,  
building                                      建筑物;大楼 *Mc\7D  
business conditions                                  业务情况,经营情况 z:5ROlk0  
business licence                               (企业等的)营业执照 u_8 22Z  
business relation                                业务关系 4/WCs$  
Dys"|,F  
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只看该作者 1楼 发表于: 2012-04-24
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