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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 *7BY$q  
   ?kE2 S6j5  
审计词汇英汉对照 r;upJbSX  
   qLA  
A }-: d*YtK  
P*I\FV  
;)"r^M)):  
ability to continue as a going concern               持续经营能力 W%0-SR  
acceptability                                     可接受性,可接受程度 >=C)\Yfu)  
acceptable level of detection risk                     检查风险的可接受水平 <(3Uu()   
acceptance of engagement                       接受委托 )z7. S"U  
accepting the engagement for the first time              首次接受委托 oUltr  
access to asset                                         对资产的接触 hl6al:Y  
according to                                     根据,依据,依照 c?jjY4u  
account balance                                账户余额 Lm,io\z  
account for                                       对……进行会计处理,核算;解释 F3';oyy  
accounting                                        会计,会计学 rLh490@  
accounting advisory serve                        会计咨询服务 \ E[0KvN;O  
accounting firm                                 会计师事务所 I`Rxijz  
accounting information                      会计信息,会计资料 4zJ9bF4  
accounting period                             会计期间 <pK; D  
accounting policies                                   会计政策 *J1pxZ^  
accounting professional bodies                 会计职业组织,会计职业团体 nfRo:@  
accounting records                                   会计记录 rUx%2O|qu  
accounting responsibility                           会计责任 pA+Qb.z5z  
accounting service                             会计服务 >%Y.X38Z[  
accounting standards                                会计准则 /R9>\}.y J  
Accounting Standards for Business Enterprises       企业会计准则 xv4nYm9  
accounting system                             会计系统 Wd~}O<"  
accounting treatment                                会计处理 GN=F-*2  
accuracy                                    准确性,精确性 {oBVb{<  
additional audit procedures                      追加审计程序 Nm OQ7T  
addressee                                         收件人,收信人 $Cc4Sggq  
Administration of State-owned Assets  (the~)     国有资产管理局 G!0|ocE}  
administrative laws and regulations                 行政法规 D=9x/ ) *G  
adverse impact                                 不利影响,负面影响 Gp32\^H|<  
adverse opinion                                反对意见 ',juZ[]_ {  
advisory group                                  咨询组,顾问组 ;#r tV ;  
agency fee                                        代理费,代理费用 mI0| lp 1$  
aggregate                                          总计,合计为…… -#rFCfPy^  
alternation of document and record                 变造文件和记录 EMs$~CL4  
alternative audit procedures                      替代审计程序,备选审计程序 #cjB <APY  
amend                                              修改,修订 r~t&;yRv  
amortisation                                      摊销 `I6)e{5t  
analytical capacity                             分析能力 L d#  
analytical procedures                               分析性程序 "GZhr[AW  
annual financial statements                        年度会计报表,年度财务报表 Z(xn-  
appendix                                          附录,附表 c{FvMV2em  
applicable                                         适用的 ,aawtdt/  
applicable laws and regulations                 适用的法规 1<bSHn9  
application systems                                  应用系统 W%vh7>.  
apply consistently                              一贯地执行,一贯地实施 W=F?+Kg L  
appropriate                                       适当的,合适的; %,6@Uu#%6  
征用,挪用 w5qhKu!1  
appropriate authorization                          适当的授权 nM R _ ?g  
appropriateness of audit evidence                    审计证据的适当性 He j0l^  
approval                                    批准,核准 6@Eip[e  
assertion                                    (会计报表上的)认定;确认 M}38uxP  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 xo^_;(;  
asset                                                 资产,财产 [gQ~B1O  
asset restructuring                             资产重组 _|*3uGo:  
assignment of duties                                 职责的划分 W]6Y buP:  
assistant                                     助理,助理人员 r}*2~;:pW  
associated company                                 联属公司,联营公司 d*q _DV  
association                                        联合,结合;协会,社团 5%tIAbGW  
assumption                                       假设,假定 :hxfd b-  
at a given date                                         在某一特定时日  kQX,MP(  
attestation                                         鉴证,公证 IGv>0LOd@  
attestation service                             鉴证服务 BT`/O D@  
audit adjustment                                审计调整 (CuaBHR  
audit areas                                        审计领域 3=;iC6 `  
audit conclusion                                审计结论 Mc76)   
audit effectiveness                             审计效果 .HGEddcC  
audit efficiency                                  审计效率 W&+UF'F2  
audit engagement letter                      审计业务约定书 T*A_F [  
audit evidence                                          审计证据 oX?2fu-  
audit fee                                    审计费 mE^6Zu  
audit files                                          审计档案 AQ+w%>G6  
audit findings                                     审计中发现的事项 173/A=]  
audit implementation stage                        审计实施阶段 p1X lni%=  
audit mark                                        审计标识 kFuaLEJi  
audit materiality                                 审计重要性 }\ l5|Ft[!  
audit method                                     审计方法 `[o^w(l:5@  
audit objective                                         审计目标,审计目的 nX?fj<oR|  
audit of financial statements                      会计报表审计,财务报表审计 ShGR !r<  
audit opinion                                     审计意见 :2?i9F0_  
audit period                                      被审计期间,被审计年度 m$[ \(Z(/  
audit plan                                          审计计划 *h-nI=  
audit planning                                    编制审计计划,制定审计计划,审计计划 |? r,W ~9`  
audit planning stage                                  审计计划阶段 j g$%WAEb  
audit procedure                                审计程序 9"MC<  
audit programme                               审计程序表,具体审计计划 |y;+xEl6  
audit report                                       审计报告 WOgbz&S?J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7%)4cHZ^$?  
audit report with a qualified opinion                 有保留意见的审计报告 M[TgNWl/[  
audit report with an adverse opinion                否定意见的审计报告 xj%h-@o6  
audit report with dual dates                      双重日期审计报告 a*%>H(x  
audit reporting stage                                 审计报告阶段 $ n 7dIE  
audit responsibility                                   审计责任 =b9?r  
audit results                                      审计结果 6ng . =  
audit risk                                          审计风险 $?;aW^E  
audit sampling                                          审计抽样 oN)K2&M0  
audit sampling techniques                         审计抽样方法,审计抽样技术 `wk#5[Y_  
audit strategies                                  审计策略 W@pVP4F0xM  
audit summary                                         审计总结,审计小结 dw Aju:-H  
audit team                                         审计小组 t^uX9yvx  
audit test                                    审计测试 p^~lQ8t  
audit trail                                          审计轨迹 O`|'2x{[O  
audit work                                        审计工作 -Ux/ Ug@  
audit working paper                                 审计工作底稿 H> _%ZXL  
audited financial statement                        审计会计报表,已审计财务报表 r6MQ|@  
Auditing Guidelines (the~)                      审计规范指南 ?~u"w OH'  
auditing standards                             审计准则  '+'  
audit-oriented working paper                          (审计)业务类工作底稿 W13$-hf9  
authorisation                                     授权 KvktC|~?  
authorisation of transaction                       交易的授权 Mx$VAV^\  
availability                                         可获得性 6!b96bV  
B j.ANBE96>  
balance                                      余额;差额;平衡 Eiz\Nb  
balance sheet                                    资产负债表 dos$d3B4  
bank                                                 银行 r=qb[4HiV  
bank account                                    银行账户,银行户头 "R):B~8|H{  
bank statement                                 银行对账单 o.Q |%&1  
barter transaction                              易货交易,以物换物交易 h r t\  
basis of audit                                    审计依据 F/@#yQv?  
basis of preparation                                (会计报表的)编制基础 [ &R-YQ@  
book of account                               账目,账簿 37 M7bB0  
borrowing                                         借款,贷款,借债 `2S%l, >)#  
branch                                              分支,分支机构,分店 d [K56wbpx  
brought forward                                (账户余额等的)承上年,承上期,承上页 pm<<!`w"  
budget                                              预算 m6'YFpf)V  
building                                      建筑物;大楼 (:E^} &A  
business conditions                                  业务情况,经营情况 Ak>RLD25_  
business licence                               (企业等的)营业执照 ##R]$-<4dQ  
business relation                                业务关系 : <m0 GG  
L>pP3[~DV  
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只看该作者 1楼 发表于: 2012-04-24
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