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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 =hIT?Z6A  
   E^a `IA  
审计词汇英汉对照 =pyZ^/}P  
   9t.yP;j\Y  
A 5l0rw)  
U^BXCu1km  
&\|<3sd(  
ability to continue as a going concern               持续经营能力 fMPq  
acceptability                                     可接受性,可接受程度 N09+idg  
acceptable level of detection risk                     检查风险的可接受水平 OB^?cA>  
acceptance of engagement                       接受委托 tkqBCKpDa  
accepting the engagement for the first time              首次接受委托 o~_>p/7;  
access to asset                                         对资产的接触 x*8f3^ wE  
according to                                     根据,依据,依照 h^kNM8  
account balance                                账户余额 ~PW}sN6ppG  
account for                                       对……进行会计处理,核算;解释 DN':-P K  
accounting                                        会计,会计学 R+VLoz*J6  
accounting advisory serve                        会计咨询服务 wn|@D<  
accounting firm                                 会计师事务所 #aY<J:Nx  
accounting information                      会计信息,会计资料 w })Pedg  
accounting period                             会计期间 =GKYroNM  
accounting policies                                   会计政策 &d3'{~:  
accounting professional bodies                 会计职业组织,会计职业团体  Cmx2/N  
accounting records                                   会计记录 -u9yR"n\}  
accounting responsibility                           会计责任 Bi :wP/>v  
accounting service                             会计服务 !riMIl1  
accounting standards                                会计准则 'oZn<c`  
Accounting Standards for Business Enterprises       企业会计准则 K6*UFO4}i  
accounting system                             会计系统 >ydb?  
accounting treatment                                会计处理 L Yg$M@  
accuracy                                    准确性,精确性 m4SXH> o  
additional audit procedures                      追加审计程序 Jo aDX ,  
addressee                                         收件人,收信人 GL =XiBt  
Administration of State-owned Assets  (the~)     国有资产管理局 4O_+4yS  
administrative laws and regulations                 行政法规 C=aj&  
adverse impact                                 不利影响,负面影响 &xuwke:[  
adverse opinion                                反对意见 aU<D$I  
advisory group                                  咨询组,顾问组 J*~2 :{=%  
agency fee                                        代理费,代理费用 ,x"yZ  
aggregate                                          总计,合计为…… )):22}I#  
alternation of document and record                 变造文件和记录 ElR&scXi__  
alternative audit procedures                      替代审计程序,备选审计程序 (&S[R{=^j  
amend                                              修改,修订 <Z:8~:@  
amortisation                                      摊销 &Dg)"Xji  
analytical capacity                             分析能力 Y:!/4GF  
analytical procedures                               分析性程序 T ~~[a|bLa  
annual financial statements                        年度会计报表,年度财务报表 l&??2VO/t  
appendix                                          附录,附表 nR@,ouB-$  
applicable                                         适用的 N' $DE  
applicable laws and regulations                 适用的法规 LH/&\k  
application systems                                  应用系统 >+jbMAYSq  
apply consistently                              一贯地执行,一贯地实施 Q@W|GO H3  
appropriate                                       适当的,合适的; x #X#V\w=  
征用,挪用 R!k<l<9q  
appropriate authorization                          适当的授权 fJ&<iD)6  
appropriateness of audit evidence                    审计证据的适当性 R(? <97  
approval                                    批准,核准 _E1]cbIo  
assertion                                    (会计报表上的)认定;确认 :O'C:n<g  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 E7NbPNd  
asset                                                 资产,财产 _{*$>1q  
asset restructuring                             资产重组 g\\1C2jG  
assignment of duties                                 职责的划分 nl-t<#z[  
assistant                                     助理,助理人员 Y = g>r]2  
associated company                                 联属公司,联营公司 |IX` (  
association                                        联合,结合;协会,社团 [[?[? V ,  
assumption                                       假设,假定 o~o6S=4,}  
at a given date                                         在某一特定时日 ()nKug`.@  
attestation                                         鉴证,公证 VU`z|nB W@  
attestation service                             鉴证服务 +)JN Fy-  
audit adjustment                                审计调整 9 yW ~79n  
audit areas                                        审计领域 A |taP$ %  
audit conclusion                                审计结论 b1+hr(kMRM  
audit effectiveness                             审计效果 3$$5Mk(&  
audit efficiency                                  审计效率 3r-VxP 5n  
audit engagement letter                      审计业务约定书 KI Plb3oh  
audit evidence                                          审计证据 Ck3QrfM  
audit fee                                    审计费 N(_ .N6  
audit files                                          审计档案 wj#J>C2]  
audit findings                                     审计中发现的事项 )+w/\~@  
audit implementation stage                        审计实施阶段 @!":(@3[  
audit mark                                        审计标识 R?bn,T>  
audit materiality                                 审计重要性 ~.W=  
audit method                                     审计方法 lRv#1' Y  
audit objective                                         审计目标,审计目的 uP(B<NfL:'  
audit of financial statements                      会计报表审计,财务报表审计 cVB|sYdf  
audit opinion                                     审计意见 +24|_Lx0  
audit period                                      被审计期间,被审计年度 B-\,2rCCZ  
audit plan                                          审计计划 ~}$\B^z+  
audit planning                                    编制审计计划,制定审计计划,审计计划 zM_DE  
audit planning stage                                  审计计划阶段 jiwpDB&[  
audit procedure                                审计程序 4V228>9w  
audit programme                               审计程序表,具体审计计划 sP6 ):h  
audit report                                       审计报告 c_ qcb7<~.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z:UgozdC  
audit report with a qualified opinion                 有保留意见的审计报告 o <D3Y95b  
audit report with an adverse opinion                否定意见的审计报告 pcRF: ~TE  
audit report with dual dates                      双重日期审计报告 ;w+:8<mM}a  
audit reporting stage                                 审计报告阶段 nszpG1U:  
audit responsibility                                   审计责任 }>{ L#JW  
audit results                                      审计结果 ;Na8 _}  
audit risk                                          审计风险 <TLGfA1bC  
audit sampling                                          审计抽样 Avs7(-L+s  
audit sampling techniques                         审计抽样方法,审计抽样技术 -SQJH}zCT+  
audit strategies                                  审计策略 ){O1&|z-  
audit summary                                         审计总结,审计小结 w69>tC  
audit team                                         审计小组 9Qt)m fqM  
audit test                                    审计测试 hF7V !*5  
audit trail                                          审计轨迹 ub`z7gL  
audit work                                        审计工作 :u >W&D  
audit working paper                                 审计工作底稿  eW%L$I  
audited financial statement                        审计会计报表,已审计财务报表 qa 6=W  
Auditing Guidelines (the~)                      审计规范指南 ~@[(N]=q  
auditing standards                             审计准则 *D=K{bUe'  
audit-oriented working paper                          (审计)业务类工作底稿 69[V <1  
authorisation                                     授权 mD D4_E2*  
authorisation of transaction                       交易的授权 F* 3G _V  
availability                                         可获得性 '^Pq(b~  
B kf+JM/  
balance                                      余额;差额;平衡 )3]83:lD2  
balance sheet                                    资产负债表 (MgL"8TS  
bank                                                 银行 tk`: CT *  
bank account                                    银行账户,银行户头 o5N]((9  
bank statement                                 银行对账单 &Q'\WA'  
barter transaction                              易货交易,以物换物交易 5 1o@b  
basis of audit                                    审计依据 vQ:x% =]  
basis of preparation                                (会计报表的)编制基础 eZ!yPdgy|  
book of account                               账目,账簿 U9<_6Bsd  
borrowing                                         借款,贷款,借债 b(q$j/~ zb  
branch                                              分支,分支机构,分店 Hi]vHG(  
brought forward                                (账户余额等的)承上年,承上期,承上页 9USrgY6_  
budget                                              预算 ,pDp>-vI%  
building                                      建筑物;大楼 /J1S@-  
business conditions                                  业务情况,经营情况 H{j~ihq7  
business licence                               (企业等的)营业执照 Q<RT12|`  
business relation                                业务关系 (y=dR1p  
}x:\6 9$  
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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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