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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 FdxsU DL  
   #v/ry)2Y=  
审计词汇英汉对照 In(NF#  
   Z<]VTo  
A l%PnB )F  
P(_(w 9  
9ECS,r*B  
ability to continue as a going concern               持续经营能力 (#u{ U=  
acceptability                                     可接受性,可接受程度 w%u5<  
acceptable level of detection risk                     检查风险的可接受水平 -1mvhR~  
acceptance of engagement                       接受委托 # #>a&,  
accepting the engagement for the first time              首次接受委托 [=~!w_  
access to asset                                         对资产的接触 !R{em48D  
according to                                     根据,依据,依照 z93nYY$`Y  
account balance                                账户余额 7A0dl} :  
account for                                       对……进行会计处理,核算;解释 4x]NUt  
accounting                                        会计,会计学 EXHR(t}e  
accounting advisory serve                        会计咨询服务 jtLn j@,  
accounting firm                                 会计师事务所 yBe(^ n  
accounting information                      会计信息,会计资料 lC{L6&T  
accounting period                             会计期间 gz\j('~-D  
accounting policies                                   会计政策 b%<jUY  
accounting professional bodies                 会计职业组织,会计职业团体 =1Sy@MbH3  
accounting records                                   会计记录 +$ ~8)95<B  
accounting responsibility                           会计责任 uu@<&.r\C  
accounting service                             会计服务 9:\A7 =  
accounting standards                                会计准则 m5qCq9Y  
Accounting Standards for Business Enterprises       企业会计准则 >w2f8tW`PP  
accounting system                             会计系统 ULu O0\W  
accounting treatment                                会计处理 D;C5,rN t  
accuracy                                    准确性,精确性 am (#Fa  
additional audit procedures                      追加审计程序 Hn^sW LT  
addressee                                         收件人,收信人 hg&u0AQ2  
Administration of State-owned Assets  (the~)     国有资产管理局 /&6Q)   
administrative laws and regulations                 行政法规 Rk{$S"8S_  
adverse impact                                 不利影响,负面影响 kaC+I"4c  
adverse opinion                                反对意见 !Sfe{/$w  
advisory group                                  咨询组,顾问组 d~/xGB`<  
agency fee                                        代理费,代理费用 d'q&Lq  
aggregate                                          总计,合计为…… "i(U  
alternation of document and record                 变造文件和记录 un&>  
alternative audit procedures                      替代审计程序,备选审计程序 j]Ua\|t  
amend                                              修改,修订 Ej5^Y ?-6  
amortisation                                      摊销 8E-Ip>{>  
analytical capacity                             分析能力 APOea  
analytical procedures                               分析性程序 C=s((q*  
annual financial statements                        年度会计报表,年度财务报表 x{j+}'9  
appendix                                          附录,附表 Crg#6k1~EN  
applicable                                         适用的 C#T)@UxBZ  
applicable laws and regulations                 适用的法规 6Ok,_ !  
application systems                                  应用系统 4V>vg2 d  
apply consistently                              一贯地执行,一贯地实施 ^T+<!k  
appropriate                                       适当的,合适的; 0@w&J9yG  
征用,挪用 _- (z@  
appropriate authorization                          适当的授权 'N|2vbi<  
appropriateness of audit evidence                    审计证据的适当性 (E IRz>  
approval                                    批准,核准 d4V 2[TX  
assertion                                    (会计报表上的)认定;确认 flPZlL  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 rr>IKyI'  
asset                                                 资产,财产 Iw*C*%}[Z  
asset restructuring                             资产重组 CP@o,v-  
assignment of duties                                 职责的划分 Cl{{H]QngX  
assistant                                     助理,助理人员 -$b?rt]h1g  
associated company                                 联属公司,联营公司 wNbTM.@  
association                                        联合,结合;协会,社团 ~6MMErSj  
assumption                                       假设,假定 iPz1eUj  
at a given date                                         在某一特定时日 ym[+Rw  
attestation                                         鉴证,公证 WEps.]s  
attestation service                             鉴证服务 j}"]s/= 6  
audit adjustment                                审计调整 4fD`M(wv  
audit areas                                        审计领域 <w;D$l}u  
audit conclusion                                审计结论 Ag<4r  
audit effectiveness                             审计效果 svF*@(- P#  
audit efficiency                                  审计效率 Qk|( EFQ9  
audit engagement letter                      审计业务约定书 LuLy6]6D;  
audit evidence                                          审计证据 U:J /\-  
audit fee                                    审计费 ]m RF[b$  
audit files                                          审计档案 Hc>([?P%t  
audit findings                                     审计中发现的事项 E=A/4p6\$  
audit implementation stage                        审计实施阶段 >[ @{$\?x:  
audit mark                                        审计标识 :S#eg1y.w]  
audit materiality                                 审计重要性 i4 P$wlO  
audit method                                     审计方法 s!bHS_\e|  
audit objective                                         审计目标,审计目的 ?Z5$0-g'hU  
audit of financial statements                      会计报表审计,财务报表审计 Cx$9#3\  
audit opinion                                     审计意见 $B*qNYpPy.  
audit period                                      被审计期间,被审计年度 |_!PD$i-  
audit plan                                          审计计划 7jhl0  
audit planning                                    编制审计计划,制定审计计划,审计计划 7eTA`@v5A  
audit planning stage                                  审计计划阶段 w"yK\OE  
audit procedure                                审计程序 oJhEHx[f  
audit programme                               审计程序表,具体审计计划 bx1G CD  
audit report                                       审计报告 K~P76jAe$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4 3}qaf[  
audit report with a qualified opinion                 有保留意见的审计报告 CzK%x?~]  
audit report with an adverse opinion                否定意见的审计报告 -=@K %\\~5  
audit report with dual dates                      双重日期审计报告 n (9F:N  
audit reporting stage                                 审计报告阶段 H 3W_}f  
audit responsibility                                   审计责任 N45 s'rF  
audit results                                      审计结果 (q055y  
audit risk                                          审计风险 9Y;}JVS  
audit sampling                                          审计抽样 AX/=}G  
audit sampling techniques                         审计抽样方法,审计抽样技术 ))c*_n  
audit strategies                                  审计策略 SB5@\^  
audit summary                                         审计总结,审计小结 ?SB h^/zf  
audit team                                         审计小组 c>M_?::)0  
audit test                                    审计测试 D-;J;m \  
audit trail                                          审计轨迹 h<t<]i'  
audit work                                        审计工作 fN~8L}!l  
audit working paper                                 审计工作底稿 x*3@,GmZl  
audited financial statement                        审计会计报表,已审计财务报表 VG? yL2y  
Auditing Guidelines (the~)                      审计规范指南 3 t~X:  
auditing standards                             审计准则 !$g(&  
audit-oriented working paper                          (审计)业务类工作底稿 a g|9$  
authorisation                                     授权 tW'qO:y+  
authorisation of transaction                       交易的授权 V*0Y_T{_  
availability                                         可获得性 1t!&xvhG  
B ch%Q'DR_I)  
balance                                      余额;差额;平衡 r9U[-CX:"  
balance sheet                                    资产负债表 0]f?Dx/8  
bank                                                 银行 jJiCF,m  
bank account                                    银行账户,银行户头 vbW\~xf  
bank statement                                 银行对账单 :==UDVP  
barter transaction                              易货交易,以物换物交易 GA({r i  
basis of audit                                    审计依据 Lx|w~+k}  
basis of preparation                                (会计报表的)编制基础 gEX:S(1 QP  
book of account                               账目,账簿 8Xt=eL/P  
borrowing                                         借款,贷款,借债 Yqq$kln  
branch                                              分支,分支机构,分店 &1\u#LU  
brought forward                                (账户余额等的)承上年,承上期,承上页 g;| n8]  
budget                                              预算 T#ecLD#  
building                                      建筑物;大楼 Zb5T90s%  
business conditions                                  业务情况,经营情况 ,i1fv "  
business licence                               (企业等的)营业执照 UFSEobhg&5  
business relation                                业务关系 #$9U=^Z[  
0nF>zOmc  
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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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