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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 Ml'bZLwq  
   aeLBaS  
审计词汇英汉对照 IvPA|8(  
   Dm&lSWW`/  
A n+v!H O"2u  
?SHc}iaU#  
e|S+G6 :O2  
ability to continue as a going concern               持续经营能力 ": mCZUt  
acceptability                                     可接受性,可接受程度 I:r($m  
acceptable level of detection risk                     检查风险的可接受水平 pZyb  
acceptance of engagement                       接受委托 7Ntjx(b$"h  
accepting the engagement for the first time              首次接受委托 >l y&+3S  
access to asset                                         对资产的接触 Uyz;U34 oI  
according to                                     根据,依据,依照 u?F7 L8q]  
account balance                                账户余额 Dh*~U :6$g  
account for                                       对……进行会计处理,核算;解释 /%2:+w  
accounting                                        会计,会计学 ,| $|kO/  
accounting advisory serve                        会计咨询服务  ]H@v  
accounting firm                                 会计师事务所 F! |TW6)gv  
accounting information                      会计信息,会计资料 V5hp Y ]  
accounting period                             会计期间 |:!E HFr  
accounting policies                                   会计政策 s?4%<jz  
accounting professional bodies                 会计职业组织,会计职业团体 l|4xKBCV]  
accounting records                                   会计记录 z:0-aDe M  
accounting responsibility                           会计责任 ;mCGh~?G  
accounting service                             会计服务 V2WUM+`uT  
accounting standards                                会计准则 uJ2C+$=Ul  
Accounting Standards for Business Enterprises       企业会计准则 g?k#wj1uH  
accounting system                             会计系统 3C E 39W  
accounting treatment                                会计处理 >\^N\&  
accuracy                                    准确性,精确性 4WBo ZJ  
additional audit procedures                      追加审计程序 a!s.850@  
addressee                                         收件人,收信人 @vVRF Z  
Administration of State-owned Assets  (the~)     国有资产管理局 Q' OuZKhA  
administrative laws and regulations                 行政法规 T%N~oa  
adverse impact                                 不利影响,负面影响 CDwFVR'_Af  
adverse opinion                                反对意见 X^?|Sz<^E  
advisory group                                  咨询组,顾问组 ~ wJ3AqNC?  
agency fee                                        代理费,代理费用 uIVTs9\  
aggregate                                          总计,合计为…… F$"MFdc[  
alternation of document and record                 变造文件和记录 6!gtve_  
alternative audit procedures                      替代审计程序,备选审计程序 yg-L^`t+B5  
amend                                              修改,修订 mjkw&2  
amortisation                                      摊销 I_jM-/3b  
analytical capacity                             分析能力 +=,4@I%  
analytical procedures                               分析性程序 =:ya;k&  
annual financial statements                        年度会计报表,年度财务报表 |wyJh"4!  
appendix                                          附录,附表 hi4h0\L!}  
applicable                                         适用的 'p|Iwtjn>  
applicable laws and regulations                 适用的法规 P!>{>r4  
application systems                                  应用系统 {7ZtOe  
apply consistently                              一贯地执行,一贯地实施 0C"PC:h5  
appropriate                                       适当的,合适的; v"G%5pq*\  
征用,挪用 <IHFD^3|j  
appropriate authorization                          适当的授权 } Y7W1$he  
appropriateness of audit evidence                    审计证据的适当性 76u/WC>B  
approval                                    批准,核准 2f}K #i8   
assertion                                    (会计报表上的)认定;确认 E9Qd>o  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ZmYSi$B  
asset                                                 资产,财产 ,&zjOc_v  
asset restructuring                             资产重组 r=iMo7q  
assignment of duties                                 职责的划分 )$Dcrrj  
assistant                                     助理,助理人员 tehI!->l  
associated company                                 联属公司,联营公司 D~i@. k  
association                                        联合,结合;协会,社团 p'uqh e X  
assumption                                       假设,假定 qD=m{ O8%_  
at a given date                                         在某一特定时日 jmk*z(}#:  
attestation                                         鉴证,公证 N .Wdi  
attestation service                             鉴证服务 JPoK\- 9NT  
audit adjustment                                审计调整 cA (e "N  
audit areas                                        审计领域 XYxm8ee"j  
audit conclusion                                审计结论 N8MlT \+r  
audit effectiveness                             审计效果 "Wn?8vR  
audit efficiency                                  审计效率 zw%n!wc_\  
audit engagement letter                      审计业务约定书 foP>w4pB  
audit evidence                                          审计证据 =|WV^0=S'%  
audit fee                                    审计费 KWn1%oGJ  
audit files                                          审计档案 ;([tf;  
audit findings                                     审计中发现的事项 Jv4D^>yj[  
audit implementation stage                        审计实施阶段 5E oWyy  
audit mark                                        审计标识 X gx2  
audit materiality                                 审计重要性 ma]F%E+$  
audit method                                     审计方法 yV+ E;  
audit objective                                         审计目标,审计目的 L->f= 8L  
audit of financial statements                      会计报表审计,财务报表审计 d;NFkA(df  
audit opinion                                     审计意见 mB|mt+  
audit period                                      被审计期间,被审计年度 l3Bxi1k[C  
audit plan                                          审计计划 afP&+ 5t@O  
audit planning                                    编制审计计划,制定审计计划,审计计划 k1$2a8 ja  
audit planning stage                                  审计计划阶段 ?3"D| cS1  
audit procedure                                审计程序 _{Q?VQvZ  
audit programme                               审计程序表,具体审计计划 l SVW}t  
audit report                                       审计报告 ("J V:u.L+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]Re~V{uh  
audit report with a qualified opinion                 有保留意见的审计报告 C +?@iMh  
audit report with an adverse opinion                否定意见的审计报告 J PzQBc5e  
audit report with dual dates                      双重日期审计报告 ]htZ!; 8J  
audit reporting stage                                 审计报告阶段 ?m _RU  
audit responsibility                                   审计责任 >2Qqa;nx|  
audit results                                      审计结果 `d|bH; w  
audit risk                                          审计风险 y!6:  
audit sampling                                          审计抽样 ?#EXG  
audit sampling techniques                         审计抽样方法,审计抽样技术 dj'8x48H2W  
audit strategies                                  审计策略 j_a~)o-p  
audit summary                                         审计总结,审计小结 | 8L`osg  
audit team                                         审计小组 C"Y]W-Mgg  
audit test                                    审计测试 # !d^3iB2  
audit trail                                          审计轨迹 |gRgQGeB  
audit work                                        审计工作 ]20 "la5  
audit working paper                                 审计工作底稿 =u3@ Dhw  
audited financial statement                        审计会计报表,已审计财务报表 `TlUJ]d)  
Auditing Guidelines (the~)                      审计规范指南 c>i*HN}Z|  
auditing standards                             审计准则 61rh\<bn  
audit-oriented working paper                          (审计)业务类工作底稿 C8W`Oly:]  
authorisation                                     授权 |Q)w3\S$  
authorisation of transaction                       交易的授权 P SQ:'  
availability                                         可获得性 6[2?m*BsN  
B E#2k|TpH4  
balance                                      余额;差额;平衡 .iN* V|n  
balance sheet                                    资产负债表 F/od,w9_  
bank                                                 银行 +-!|%jG`%v  
bank account                                    银行账户,银行户头 ;7n*PBUJJ  
bank statement                                 银行对账单 B{o\RNU  
barter transaction                              易货交易,以物换物交易 4d._Hd='  
basis of audit                                    审计依据 Is6']bYh  
basis of preparation                                (会计报表的)编制基础 \y )4`A  
book of account                               账目,账簿 q>:&xR"ra  
borrowing                                         借款,贷款,借债 ;1g-z]  
branch                                              分支,分支机构,分店 +$QL0|RL  
brought forward                                (账户余额等的)承上年,承上期,承上页 r=H\4%P4  
budget                                              预算 rUpAiZfz >  
building                                      建筑物;大楼 6BN(^y#-X  
business conditions                                  业务情况,经营情况 ^\kHEM|5v  
business licence                               (企业等的)营业执照 &|\}\+0Z  
business relation                                业务关系 KIBZQ.uG  
5F sj_wFk  
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只看该作者 1楼 发表于: 2012-04-24
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