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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 **rA/*Oc  
   nu,#y" WQ  
审计词汇英汉对照 PMk 3b3)Z  
   w]n20&  
A YmM+x=G:  
%iWup:  
aH)$#6${Ap  
ability to continue as a going concern               持续经营能力 BM*9d%m^  
acceptability                                     可接受性,可接受程度 ~LPxVYhK  
acceptable level of detection risk                     检查风险的可接受水平 ]trVlmZXH}  
acceptance of engagement                       接受委托 &~P5 [[Q  
accepting the engagement for the first time              首次接受委托 0bxB@(NO  
access to asset                                         对资产的接触 ODK$G [-  
according to                                     根据,依据,依照 27*u^N*z@  
account balance                                账户余额 >W"g r]R<  
account for                                       对……进行会计处理,核算;解释 E6n3[Z  
accounting                                        会计,会计学 <Vyv)#32o3  
accounting advisory serve                        会计咨询服务 '~i} 2e.  
accounting firm                                 会计师事务所 %sb)U~gP  
accounting information                      会计信息,会计资料 l%*KBME  
accounting period                             会计期间 n(.y_NEgV!  
accounting policies                                   会计政策 I0 a,mO;m  
accounting professional bodies                 会计职业组织,会计职业团体 $:"r$7  
accounting records                                   会计记录 i(9=` A}  
accounting responsibility                           会计责任 WO W4c&  
accounting service                             会计服务 FR9<$   
accounting standards                                会计准则 $X_JUzb  
Accounting Standards for Business Enterprises       企业会计准则 <=8REA?  
accounting system                             会计系统 2g1[ E_?  
accounting treatment                                会计处理 t>|Y-i3cb  
accuracy                                    准确性,精确性 >*H>'O4  
additional audit procedures                      追加审计程序 4g]Er<-P  
addressee                                         收件人,收信人 @s J[<V  
Administration of State-owned Assets  (the~)     国有资产管理局 brJ _q0@  
administrative laws and regulations                 行政法规 UKp- *YukT  
adverse impact                                 不利影响,负面影响 eRQ}`DjTk  
adverse opinion                                反对意见 ?)x>GB(9ZN  
advisory group                                  咨询组,顾问组 Vh^fbv`?  
agency fee                                        代理费,代理费用 7''l\3mIn  
aggregate                                          总计,合计为…… 9^h\vR|]S  
alternation of document and record                 变造文件和记录 ~H/|J^ J  
alternative audit procedures                      替代审计程序,备选审计程序 J@Eqqyf"  
amend                                              修改,修订 an^"_#8DA@  
amortisation                                      摊销 fk4s19;?  
analytical capacity                             分析能力 tLe!_p)  
analytical procedures                               分析性程序 WyVFh AuU  
annual financial statements                        年度会计报表,年度财务报表 :G9+-z{Y&  
appendix                                          附录,附表 SCE5|3j  
applicable                                         适用的 H];|<G  
applicable laws and regulations                 适用的法规 y0>asl  
application systems                                  应用系统 Zws[}G"7h  
apply consistently                              一贯地执行,一贯地实施 FR9qW$B  
appropriate                                       适当的,合适的; Gwxx W   
征用,挪用 <jF]SN   
appropriate authorization                          适当的授权 |;_NCy8i3X  
appropriateness of audit evidence                    审计证据的适当性 ?F20\D\V  
approval                                    批准,核准 ![3#([>4>  
assertion                                    (会计报表上的)认定;确认 ]&\HAmOQS  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 /kE3V`es  
asset                                                 资产,财产 pkpD1c^  
asset restructuring                             资产重组 V %'`nJ!  
assignment of duties                                 职责的划分 wEENN_w  
assistant                                     助理,助理人员 3}=r.\]U  
associated company                                 联属公司,联营公司 q%TWtQS  
association                                        联合,结合;协会,社团 TSqfl/UI  
assumption                                       假设,假定 Y~Y-L<`I  
at a given date                                         在某一特定时日 ?>5[~rMn  
attestation                                         鉴证,公证 BJ!b LQ  
attestation service                             鉴证服务 y:(OZ%g  
audit adjustment                                审计调整 1o)@{x/pd  
audit areas                                        审计领域 90> (`pI=  
audit conclusion                                审计结论 =3OK 3|  
audit effectiveness                             审计效果 <l]P <N8^  
audit efficiency                                  审计效率 PVHJIB  
audit engagement letter                      审计业务约定书 #pu6^NTK  
audit evidence                                          审计证据 K,e"@ G  
audit fee                                    审计费 zWpJ\/k~  
audit files                                          审计档案 :b)IDcW&j:  
audit findings                                     审计中发现的事项 !s pp*Q)#\  
audit implementation stage                        审计实施阶段 ,/AwR?m  
audit mark                                        审计标识 $&/JY  
audit materiality                                 审计重要性 R06L4,/b  
audit method                                     审计方法  J$  
audit objective                                         审计目标,审计目的 {'VP_ZS1v  
audit of financial statements                      会计报表审计,财务报表审计 G'IqAKJ  
audit opinion                                     审计意见 5vs~8|aRo  
audit period                                      被审计期间,被审计年度 1oD,E!+^d  
audit plan                                          审计计划 MTo<COp($  
audit planning                                    编制审计计划,制定审计计划,审计计划 qd#?8  
audit planning stage                                  审计计划阶段 s.I%[kada  
audit procedure                                审计程序 Y $hYW  
audit programme                               审计程序表,具体审计计划 8uq^Q 4SU  
audit report                                       审计报告 & <6E*qM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q\Dx/?g!vx  
audit report with a qualified opinion                 有保留意见的审计报告 .?R~!K{`  
audit report with an adverse opinion                否定意见的审计报告 IWcgh`8  
audit report with dual dates                      双重日期审计报告 x8k7y:  
audit reporting stage                                 审计报告阶段 aTS\NpK&  
audit responsibility                                   审计责任 wqB{cr}!  
audit results                                      审计结果 "s!!\/^9C  
audit risk                                          审计风险 Fb=(FQ2Y?  
audit sampling                                          审计抽样 stuj,8  
audit sampling techniques                         审计抽样方法,审计抽样技术 [xzgk [>5  
audit strategies                                  审计策略 Jb~$Vrdy  
audit summary                                         审计总结,审计小结 }U3+xl6g  
audit team                                         审计小组 C(zgBk  
audit test                                    审计测试 #\s*>Z  
audit trail                                          审计轨迹 D \|$ ! i}  
audit work                                        审计工作 !z">aIj\6  
audit working paper                                 审计工作底稿 rD=8O#m g  
audited financial statement                        审计会计报表,已审计财务报表 cb!mV5M-g  
Auditing Guidelines (the~)                      审计规范指南 {<&i4;  
auditing standards                             审计准则 .j?`U[V%a  
audit-oriented working paper                          (审计)业务类工作底稿 `G*7y7  
authorisation                                     授权 (5- w>(  
authorisation of transaction                       交易的授权 !>QS746S@  
availability                                         可获得性 s}Phw2`1U  
B V/|).YG2  
balance                                      余额;差额;平衡 ta"uxL\gge  
balance sheet                                    资产负债表 U-Ia$b-5!  
bank                                                 银行 -^sW{s0Rc  
bank account                                    银行账户,银行户头 \7rAQ[\#V  
bank statement                                 银行对账单 ]v^/c~"${  
barter transaction                              易货交易,以物换物交易 o V"d%ks  
basis of audit                                    审计依据 p3>(ZWPNV  
basis of preparation                                (会计报表的)编制基础 },58B  
book of account                               账目,账簿 np2oXg%  
borrowing                                         借款,贷款,借债 kFKc9}7W  
branch                                              分支,分支机构,分店 $ N`V%<W  
brought forward                                (账户余额等的)承上年,承上期,承上页 E;!pK9wL|  
budget                                              预算 ;1qE:x}'H  
building                                      建筑物;大楼 rEz-\jLD~  
business conditions                                  业务情况,经营情况 ]0v;;PfVl6  
business licence                               (企业等的)营业执照 Gk_%WY*  
business relation                                业务关系 58xaVOhb  
;fomc<  
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只看该作者 1楼 发表于: 2012-04-24
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