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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 _J,*0~O$  
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审计词汇英汉对照 VuH }@  
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ability to continue as a going concern               持续经营能力  p.,`3"C1  
acceptability                                     可接受性,可接受程度 :1~4X  
acceptable level of detection risk                     检查风险的可接受水平 MI`<U:-lP  
acceptance of engagement                       接受委托 G%CS1#  
accepting the engagement for the first time              首次接受委托 q{!ft9|K\d  
access to asset                                         对资产的接触 %V(U]sbV  
according to                                     根据,依据,依照 K'[kl'  
account balance                                账户余额 >B.KI}dE  
account for                                       对……进行会计处理,核算;解释 lEw!H^O4  
accounting                                        会计,会计学 W^ eQ}A+Z  
accounting advisory serve                        会计咨询服务 yEVnG` 1  
accounting firm                                 会计师事务所 2=| Ks]<P  
accounting information                      会计信息,会计资料 ]DZ~"+LaG  
accounting period                             会计期间 ~SwGZ  
accounting policies                                   会计政策 U:|:Y=O?Q  
accounting professional bodies                 会计职业组织,会计职业团体 ? O9|  
accounting records                                   会计记录 XF i9qL^  
accounting responsibility                           会计责任 04a@  
accounting service                             会计服务 Z[kVVE9b?  
accounting standards                                会计准则 .la_u8 A]  
Accounting Standards for Business Enterprises       企业会计准则 }RQHsS  
accounting system                             会计系统 `mquGk|)  
accounting treatment                                会计处理 <V|\yH9  
accuracy                                    准确性,精确性 -r[O_[g w  
additional audit procedures                      追加审计程序 /K<>OyR?  
addressee                                         收件人,收信人 l_ LH!Tu  
Administration of State-owned Assets  (the~)     国有资产管理局 6dRvx;d  
administrative laws and regulations                 行政法规 P R_| 8H|  
adverse impact                                 不利影响,负面影响 ^[q/w<_j~  
adverse opinion                                反对意见 d\tA1&k71  
advisory group                                  咨询组,顾问组 Uu|R]azbO  
agency fee                                        代理费,代理费用 i~m;Ah,#  
aggregate                                          总计,合计为…… ] B>.}  
alternation of document and record                 变造文件和记录 sDkO!P  
alternative audit procedures                      替代审计程序,备选审计程序 8(H!iKHe  
amend                                              修改,修订 `Zci <  
amortisation                                      摊销 gi8f)MNP?~  
analytical capacity                             分析能力 bq{eu#rQJ  
analytical procedures                               分析性程序 mqiCn]8G  
annual financial statements                        年度会计报表,年度财务报表 ^fbzlu?G4-  
appendix                                          附录,附表 Q6CVMYT  
applicable                                         适用的 MO|8A18B  
applicable laws and regulations                 适用的法规 hE +M|#o  
application systems                                  应用系统 Q776cj^L  
apply consistently                              一贯地执行,一贯地实施 [`1@`5SL-  
appropriate                                       适当的,合适的; w1+ %+x  
征用,挪用 2>xEE  
appropriate authorization                          适当的授权 rW*[sLl3  
appropriateness of audit evidence                    审计证据的适当性 6<YAoo  
approval                                    批准,核准 W'v o?  
assertion                                    (会计报表上的)认定;确认 .nei9Y*  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 IG!(q%Gf  
asset                                                 资产,财产 <{z-<D;  
asset restructuring                             资产重组 K>#QC  
assignment of duties                                 职责的划分 c(s: f@ 1  
assistant                                     助理,助理人员 es\Fn#?O  
associated company                                 联属公司,联营公司 zTw<9Nf  
association                                        联合,结合;协会,社团  *~zB{  
assumption                                       假设,假定  ixB"6O  
at a given date                                         在某一特定时日 (?[%u0%_  
attestation                                         鉴证,公证 +]e) :J  
attestation service                             鉴证服务 R vd'uIJ  
audit adjustment                                审计调整 _DYe<f.  
audit areas                                        审计领域 a@C}0IP)  
audit conclusion                                审计结论 QGnUPiD^  
audit effectiveness                             审计效果 H^jc Wwy:  
audit efficiency                                  审计效率 WFvVu3  
audit engagement letter                      审计业务约定书 I-W ,C &J>  
audit evidence                                          审计证据 aoGns46Y  
audit fee                                    审计费 m=60a@o]  
audit files                                          审计档案 "XU)(<p  
audit findings                                     审计中发现的事项 cEGR?4z  
audit implementation stage                        审计实施阶段 /'bX}H(dq  
audit mark                                        审计标识 l(8@?t^;  
audit materiality                                 审计重要性 zOYG`:/'  
audit method                                     审计方法 p uW  
audit objective                                         审计目标,审计目的 }eSrJgF4M  
audit of financial statements                      会计报表审计,财务报表审计 <9S5  
audit opinion                                     审计意见 QvlV jDIy  
audit period                                      被审计期间,被审计年度 #`%V/#YK  
audit plan                                          审计计划 n/% M9osF  
audit planning                                    编制审计计划,制定审计计划,审计计划 1 ;Uc -<  
audit planning stage                                  审计计划阶段 tV2o9!N4  
audit procedure                                审计程序 oKPG0iM:  
audit programme                               审计程序表,具体审计计划 %kuUQ%W1  
audit report                                       审计报告 ?2K~']\S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UW{C`^?=B  
audit report with a qualified opinion                 有保留意见的审计报告 qCm8R@  
audit report with an adverse opinion                否定意见的审计报告 u0%bv\$m  
audit report with dual dates                      双重日期审计报告 _D8:p>=  
audit reporting stage                                 审计报告阶段 96%N  
audit responsibility                                   审计责任 S>d7q  
audit results                                      审计结果 -gv[u,R  
audit risk                                          审计风险 !j9(% ,PR  
audit sampling                                          审计抽样 'wo}1^V  
audit sampling techniques                         审计抽样方法,审计抽样技术 ,hCbx #h  
audit strategies                                  审计策略 {z@a{L:SC  
audit summary                                         审计总结,审计小结 MTn}]blH  
audit team                                         审计小组 R+9 hog  
audit test                                    审计测试 8o466m6/  
audit trail                                          审计轨迹 w NMA)S  
audit work                                        审计工作 27Vx<W  
audit working paper                                 审计工作底稿 XLlJ|xhY-K  
audited financial statement                        审计会计报表,已审计财务报表 ]G,BSttD  
Auditing Guidelines (the~)                      审计规范指南 Q}1qt4xy*  
auditing standards                             审计准则 S~^]ib0  
audit-oriented working paper                          (审计)业务类工作底稿 QM {B(zH  
authorisation                                     授权 pJ/{X=y  
authorisation of transaction                       交易的授权 <WL] (-9I:  
availability                                         可获得性 )O> M~  
B j OL=vG  
balance                                      余额;差额;平衡 B+2.:Zn6  
balance sheet                                    资产负债表 /Y [ b8f  
bank                                                 银行 1{G@'# (  
bank account                                    银行账户,银行户头 d,o|>e$  
bank statement                                 银行对账单 +#6f)H(P]  
barter transaction                              易货交易,以物换物交易 ,t39~w  
basis of audit                                    审计依据 ONLhQJCb  
basis of preparation                                (会计报表的)编制基础 Pxgal4{6  
book of account                               账目,账簿 @QDpw1;V'  
borrowing                                         借款,贷款,借债 k-sBf Jy\  
branch                                              分支,分支机构,分店 g ~%IA.$c  
brought forward                                (账户余额等的)承上年,承上期,承上页 n%6=w9.%c  
budget                                              预算 b 2~5LZ  
building                                      建筑物;大楼 "|/q4JN)7d  
business conditions                                  业务情况,经营情况 ix 5\Y  
business licence                               (企业等的)营业执照 X @X`,/{X  
business relation                                业务关系 \<\147&)r  
kWgrsN+Z  
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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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