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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 ~A(fn:d  
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审计词汇英汉对照 2r]80sWY  
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A FI DV5Y/f  
gDa}8!+i  
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ability to continue as a going concern               持续经营能力 q ^Un,h64t  
acceptability                                     可接受性,可接受程度 >hQeu1 ~W  
acceptable level of detection risk                     检查风险的可接受水平 3dTz$s/[  
acceptance of engagement                       接受委托 :q/%uca9  
accepting the engagement for the first time              首次接受委托 Y92 w L}  
access to asset                                         对资产的接触 Mj|\LF +  
according to                                     根据,依据,依照 5ro^<P0f**  
account balance                                账户余额 W_8N?coM  
account for                                       对……进行会计处理,核算;解释 _8P0iC8Zg#  
accounting                                        会计,会计学 % \IB_M  
accounting advisory serve                        会计咨询服务 Qyx%:PE  
accounting firm                                 会计师事务所 t2uX+1F  
accounting information                      会计信息,会计资料 CB]#`|f  
accounting period                             会计期间 c@>Tzk%?"  
accounting policies                                   会计政策 n** W  
accounting professional bodies                 会计职业组织,会计职业团体 o'O;69D]tX  
accounting records                                   会计记录 8lk@ev=O&  
accounting responsibility                           会计责任 e:D8.h+ &}  
accounting service                             会计服务 la+RK  
accounting standards                                会计准则 F!(Vg  
Accounting Standards for Business Enterprises       企业会计准则 ? Dm={S6  
accounting system                             会计系统 G<:_O-cPSv  
accounting treatment                                会计处理 K%iWUl;  
accuracy                                    准确性,精确性 (?4m0Sn>#h  
additional audit procedures                      追加审计程序 iq*]CF  
addressee                                         收件人,收信人 j1D 1tn  
Administration of State-owned Assets  (the~)     国有资产管理局 Zawnx=  
administrative laws and regulations                 行政法规 =z#6mSx|W  
adverse impact                                 不利影响,负面影响 ?gD^K,A Hd  
adverse opinion                                反对意见 = Lt)15  
advisory group                                  咨询组,顾问组 >%LZ|*U  
agency fee                                        代理费,代理费用 )B'&XLK  
aggregate                                          总计,合计为…… ?"04u*u3  
alternation of document and record                 变造文件和记录 D y+)s-8  
alternative audit procedures                      替代审计程序,备选审计程序 )S"!)\4 b  
amend                                              修改,修订 ~;$,h ET  
amortisation                                      摊销 W'lejOiw  
analytical capacity                             分析能力 5 XtIVHA@{  
analytical procedures                               分析性程序 uIh68UM   
annual financial statements                        年度会计报表,年度财务报表 *WMI<w~_  
appendix                                          附录,附表 ~P! \;S  
applicable                                         适用的 +guCTGD:  
applicable laws and regulations                 适用的法规 v *icoj  
application systems                                  应用系统 FJ-X~^  
apply consistently                              一贯地执行,一贯地实施 lEAf\T7  
appropriate                                       适当的,合适的; dmA#v:$1  
征用,挪用 4 Ys\<\~d  
appropriate authorization                          适当的授权 gi {rqM  
appropriateness of audit evidence                    审计证据的适当性 u-</G-y  
approval                                    批准,核准 gI~B _0x  
assertion                                    (会计报表上的)认定;确认 p.@ kv  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 qh9d .Q+n  
asset                                                 资产,财产 F-R5Ib-F*A  
asset restructuring                             资产重组  N$ oQK(  
assignment of duties                                 职责的划分 "t0l)P*C}  
assistant                                     助理,助理人员 nIZ;N!r=i  
associated company                                 联属公司,联营公司 (fNG51h!  
association                                        联合,结合;协会,社团 Dxvizd>VU  
assumption                                       假设,假定 xQUskjv/  
at a given date                                         在某一特定时日 kB[l6`  
attestation                                         鉴证,公证 ]?S@g'Jd0Q  
attestation service                             鉴证服务 *RYok{w  
audit adjustment                                审计调整 Q Uy7Q$W  
audit areas                                        审计领域 l6_dVK;s  
audit conclusion                                审计结论 ,{6 Vf|?  
audit effectiveness                             审计效果 i1dE.f ;  
audit efficiency                                  审计效率 LO;7NK  
audit engagement letter                      审计业务约定书 (jmF7XfU  
audit evidence                                          审计证据 MD98N{+[|  
audit fee                                    审计费 Kj53"eW  
audit files                                          审计档案 iWGn4p'  
audit findings                                     审计中发现的事项 g{6FpuA|0  
audit implementation stage                        审计实施阶段 PQj'D <G  
audit mark                                        审计标识 :_8Nf1B+T  
audit materiality                                 审计重要性 F:7 d}Jx  
audit method                                     审计方法 1S+lHG92I  
audit objective                                         审计目标,审计目的 ~Z` Cu~7  
audit of financial statements                      会计报表审计,财务报表审计 k'8tqIUN]  
audit opinion                                     审计意见 P+L#p(K  
audit period                                      被审计期间,被审计年度 0?o<cC1Z  
audit plan                                          审计计划 f/95}6M  
audit planning                                    编制审计计划,制定审计计划,审计计划 O2qy[]km  
audit planning stage                                  审计计划阶段 Nn#;Kjul.  
audit procedure                                审计程序 3d`u!i?/  
audit programme                               审计程序表,具体审计计划 #fx>{ vzH  
audit report                                       审计报告 p!o-+@ava  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HT:V;?"  
audit report with a qualified opinion                 有保留意见的审计报告 Y 'y yrn}  
audit report with an adverse opinion                否定意见的审计报告 ;,lFocGv  
audit report with dual dates                      双重日期审计报告 Lm8uN?  
audit reporting stage                                 审计报告阶段 ??#SQSU  
audit responsibility                                   审计责任 b($9gre>mI  
audit results                                      审计结果 =4[ U<opP  
audit risk                                          审计风险 D_q"|D$SB  
audit sampling                                          审计抽样 CzDV^Iv;Q{  
audit sampling techniques                         审计抽样方法,审计抽样技术 LzTdi%u$0|  
audit strategies                                  审计策略 i@`qam   
audit summary                                         审计总结,审计小结 M3G ecjR  
audit team                                         审计小组 s^>  >]  
audit test                                    审计测试 OF}."a  
audit trail                                          审计轨迹 S3UJ)@ E  
audit work                                        审计工作 (u4'*[o\t  
audit working paper                                 审计工作底稿 Q h{P>}  
audited financial statement                        审计会计报表,已审计财务报表 o<gK"P  
Auditing Guidelines (the~)                      审计规范指南 \`0s %F:V}  
auditing standards                             审计准则 L1#_  
audit-oriented working paper                          (审计)业务类工作底稿 704_ehrlE  
authorisation                                     授权 k4PXH  
authorisation of transaction                       交易的授权 I5@8=rFk  
availability                                         可获得性 p\P)    
B Tb:6IC7="  
balance                                      余额;差额;平衡 x1h&`QUP  
balance sheet                                    资产负债表 :K~sazs7J  
bank                                                 银行 ]D&U} n  
bank account                                    银行账户,银行户头 "$/1.SX;]  
bank statement                                 银行对账单 i A<'i8$P  
barter transaction                              易货交易,以物换物交易 i}e/!IVR3  
basis of audit                                    审计依据 WM a`! Q  
basis of preparation                                (会计报表的)编制基础 xO^lE@a o  
book of account                               账目,账簿 ]O>AD 6P  
borrowing                                         借款,贷款,借债 '|<r[K  
branch                                              分支,分支机构,分店 2bOl`{x  
brought forward                                (账户余额等的)承上年,承上期,承上页 a!EW[|[Q  
budget                                              预算 Jj/}GVNc7  
building                                      建筑物;大楼 |- <72$j  
business conditions                                  业务情况,经营情况 0|<9eD\I=  
business licence                               (企业等的)营业执照 ^( s(4|  
business relation                                业务关系 I7W`\d)  
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只看该作者 1楼 发表于: 2012-04-24
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