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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 )'?@raB!  
   }Rq-IRa'  
审计词汇英汉对照 JSi LG0  
   <0)@Ikhx  
A 1hgmlY`  
5fa_L'L#  
V0 OT_F  
ability to continue as a going concern               持续经营能力 @AkD-}^[  
acceptability                                     可接受性,可接受程度 1 Xu^pc  
acceptable level of detection risk                     检查风险的可接受水平 ;tLu  
acceptance of engagement                       接受委托 C{):jH,Rf  
accepting the engagement for the first time              首次接受委托 !ly]{DTmm  
access to asset                                         对资产的接触 &+t,fwlM  
according to                                     根据,依据,依照 xo_Es?  
account balance                                账户余额 Ndx  ]5  
account for                                       对……进行会计处理,核算;解释 Nb;Yti@Y.  
accounting                                        会计,会计学 g8w5X!Z  
accounting advisory serve                        会计咨询服务 )Ikx0vDFQ  
accounting firm                                 会计师事务所 $PNIuC?=  
accounting information                      会计信息,会计资料 hu qQ0  
accounting period                             会计期间 E>?T<!r~j  
accounting policies                                   会计政策 xpVYNS{c+|  
accounting professional bodies                 会计职业组织,会计职业团体 #r)c@?T@j  
accounting records                                   会计记录 X\1'd,V  
accounting responsibility                           会计责任 #| Et9  
accounting service                             会计服务 *tT }y(M  
accounting standards                                会计准则 /CN^">|_  
Accounting Standards for Business Enterprises       企业会计准则 . RNQlh3  
accounting system                             会计系统 (UTt_ry g  
accounting treatment                                会计处理 O-vvFl#4  
accuracy                                    准确性,精确性  0$l D  
additional audit procedures                      追加审计程序 t=ry\h{Pc  
addressee                                         收件人,收信人 !Hr +|HKQ?  
Administration of State-owned Assets  (the~)     国有资产管理局 P A9 ] L  
administrative laws and regulations                 行政法规 a4! AvG  
adverse impact                                 不利影响,负面影响 Em R#)c~(W  
adverse opinion                                反对意见 2$? )VXtw  
advisory group                                  咨询组,顾问组 wLC|mB yq  
agency fee                                        代理费,代理费用 hQgi--Msw'  
aggregate                                          总计,合计为…… pOip$Z  
alternation of document and record                 变造文件和记录 '?k*wEu  
alternative audit procedures                      替代审计程序,备选审计程序 dDy9yw%f?  
amend                                              修改,修订 @Tr8.4  
amortisation                                      摊销 ?H3xE=<X  
analytical capacity                             分析能力 %zB `Sd<  
analytical procedures                               分析性程序 .yF7{/  
annual financial statements                        年度会计报表,年度财务报表 . \fzK  
appendix                                          附录,附表 8<uKzb(O:  
applicable                                         适用的 vV| u+v{  
applicable laws and regulations                 适用的法规 T;}pMRd%  
application systems                                  应用系统 R '/Ilz`  
apply consistently                              一贯地执行,一贯地实施 BfF$  
appropriate                                       适当的,合适的; U:xr['  
征用,挪用 M(S:&GOU  
appropriate authorization                          适当的授权 W$P)fPU'  
appropriateness of audit evidence                    审计证据的适当性 |k> _ jO  
approval                                    批准,核准 nQvv'%v0   
assertion                                    (会计报表上的)认定;确认 cX553&  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 y4Plm.  
asset                                                 资产,财产 810u +%fu  
asset restructuring                             资产重组 !UlG! 820  
assignment of duties                                 职责的划分 )fR'1_  
assistant                                     助理,助理人员 >9|/sH@W  
associated company                                 联属公司,联营公司 V4Ql6vg_f  
association                                        联合,结合;协会,社团 y:Qo:Z~  
assumption                                       假设,假定 5o2;26c  
at a given date                                         在某一特定时日 KaHjL&!  
attestation                                         鉴证,公证 Pd\S{ Y~wk  
attestation service                             鉴证服务 dGcG7*EX  
audit adjustment                                审计调整 UMw1&"0:  
audit areas                                        审计领域 _ y),C   
audit conclusion                                审计结论 y#^d8 }+  
audit effectiveness                             审计效果 (J~n|hA2/D  
audit efficiency                                  审计效率 A3bE3Fk$  
audit engagement letter                      审计业务约定书 cyG3le& +G  
audit evidence                                          审计证据 {cKKTD N  
audit fee                                    审计费 !5Kv9P79  
audit files                                          审计档案 Rg,pC.7;  
audit findings                                     审计中发现的事项 }ruBbeQ  
audit implementation stage                        审计实施阶段 V\WqA8  
audit mark                                        审计标识 W[: n*h  
audit materiality                                 审计重要性 PSNrY e  
audit method                                     审计方法 aDTNr/I  
audit objective                                         审计目标,审计目的 e&E""ye  
audit of financial statements                      会计报表审计,财务报表审计 X[ }5hZcX  
audit opinion                                     审计意见 zN {'@B  
audit period                                      被审计期间,被审计年度 5R/!e`(m  
audit plan                                          审计计划 *<zfe.  
audit planning                                    编制审计计划,制定审计计划,审计计划 soXeHjNl  
audit planning stage                                  审计计划阶段 r+;op_  
audit procedure                                审计程序 p0UR5A>p  
audit programme                               审计程序表,具体审计计划 ?x"<0k1g  
audit report                                       审计报告 *obBo6!zM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5EIh5Y EU>  
audit report with a qualified opinion                 有保留意见的审计报告 ub6=^`>h  
audit report with an adverse opinion                否定意见的审计报告 @]t}bF]  
audit report with dual dates                      双重日期审计报告 [&y{z-D>  
audit reporting stage                                 审计报告阶段 1pVagLlb:7  
audit responsibility                                   审计责任 _1 f!9ghT\  
audit results                                      审计结果 hkee,PiiP  
audit risk                                          审计风险 E=3<F_3W  
audit sampling                                          审计抽样 A$Mmnu%  
audit sampling techniques                         审计抽样方法,审计抽样技术 q<yp6Q3^  
audit strategies                                  审计策略 yNP M-  
audit summary                                         审计总结,审计小结 lzN\~5a}  
audit team                                         审计小组 Oj6-  
audit test                                    审计测试 a1_7plg  
audit trail                                          审计轨迹 Zx7Y ,0  
audit work                                        审计工作 Ua)ARi %  
audit working paper                                 审计工作底稿 aRdzXq#x  
audited financial statement                        审计会计报表,已审计财务报表 fa;\4#  
Auditing Guidelines (the~)                      审计规范指南 [*Nuw_l  
auditing standards                             审计准则 0{j] p^'<  
audit-oriented working paper                          (审计)业务类工作底稿 \m~ ?mg"#  
authorisation                                     授权 r*fZS$e  
authorisation of transaction                       交易的授权 nc!P !M  
availability                                         可获得性 De@GNN"-  
B ;z/Z(7<; ;  
balance                                      余额;差额;平衡 ^+^#KC8]W  
balance sheet                                    资产负债表 nxkbI:+t  
bank                                                 银行 V<Q''%k  
bank account                                    银行账户,银行户头 +1~Y2   
bank statement                                 银行对账单 a.#`>  
barter transaction                              易货交易,以物换物交易 BMkN68q  
basis of audit                                    审计依据 bf|s=,D  
basis of preparation                                (会计报表的)编制基础 fwK5p?Xhm  
book of account                               账目,账簿 N?TXPY  
borrowing                                         借款,贷款,借债 $014/IB  
branch                                              分支,分支机构,分店 \wEHYz  
brought forward                                (账户余额等的)承上年,承上期,承上页 Z1 %"w*U  
budget                                              预算 A}v! vVg  
building                                      建筑物;大楼 z'Atw"kA  
business conditions                                  业务情况,经营情况 U}<5%"!;  
business licence                               (企业等的)营业执照 _o/LFLq  
business relation                                业务关系 (pN:ET B  
(`\ DDJ[  
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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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