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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 z JW2F_  
   / 7\q#qIm:  
审计词汇英汉对照 &8l?$7S"_/  
   $;G<!]& s  
A 95~bM;T Vr  
/eH3 7H  
J/K~8s c  
ability to continue as a going concern               持续经营能力 og35Vs0  
acceptability                                     可接受性,可接受程度 [pEb`s  
acceptable level of detection risk                     检查风险的可接受水平 gAorb\iJ  
acceptance of engagement                       接受委托 r u2M"]T  
accepting the engagement for the first time              首次接受委托 ,LxZbo!  
access to asset                                         对资产的接触 FCEmg0qdjD  
according to                                     根据,依据,依照 Qx,#Hj  
account balance                                账户余额 |[iO./ zP  
account for                                       对……进行会计处理,核算;解释 [ !#Db a#  
accounting                                        会计,会计学 u28$V]  
accounting advisory serve                        会计咨询服务 !ITM:%  
accounting firm                                 会计师事务所 +em!TO  
accounting information                      会计信息,会计资料 5 PZ7-WJ/  
accounting period                             会计期间 '+{yg+#/wV  
accounting policies                                   会计政策 9q$^x/z!  
accounting professional bodies                 会计职业组织,会计职业团体 (nq""kO6'  
accounting records                                   会计记录 /i M1   
accounting responsibility                           会计责任 |3E|VGm~  
accounting service                             会计服务 H!7?#tRU  
accounting standards                                会计准则 8%u|[Si;  
Accounting Standards for Business Enterprises       企业会计准则 +C7E]0!r  
accounting system                             会计系统 Ewr2popK  
accounting treatment                                会计处理 0Yq_B+IC  
accuracy                                    准确性,精确性 \^9n&MonM  
additional audit procedures                      追加审计程序 KzV|::S^  
addressee                                         收件人,收信人 >Tl/3{V  
Administration of State-owned Assets  (the~)     国有资产管理局 cq?,v?m  
administrative laws and regulations                 行政法规 qF$y p>|#  
adverse impact                                 不利影响,负面影响 !2HF|x$  
adverse opinion                                反对意见 BC_<1 c  
advisory group                                  咨询组,顾问组 ;}f {o^]'  
agency fee                                        代理费,代理费用 Kgi `@`  
aggregate                                          总计,合计为…… am3.Dt2\  
alternation of document and record                 变造文件和记录 iOhX\@&  
alternative audit procedures                      替代审计程序,备选审计程序 uwI"V|g%a&  
amend                                              修改,修订 Ih.)iTs~%  
amortisation                                      摊销 ZDzG8E0Sq  
analytical capacity                             分析能力 f?=0Wzb  
analytical procedures                               分析性程序 qzORv  
annual financial statements                        年度会计报表,年度财务报表 zL}`7*d:v  
appendix                                          附录,附表 r`sKe &  
applicable                                         适用的 P3W3+pwq  
applicable laws and regulations                 适用的法规 ^ op0" #B  
application systems                                  应用系统  G$'UK  
apply consistently                              一贯地执行,一贯地实施 z.RM85?T  
appropriate                                       适当的,合适的; J5jI/P  
征用,挪用 e<=Nd,v4;  
appropriate authorization                          适当的授权 ltk ARc3  
appropriateness of audit evidence                    审计证据的适当性 hNYO+LrI)  
approval                                    批准,核准 eQ)*jeD  
assertion                                    (会计报表上的)认定;确认 {`*Fu/Upb  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 q] pHD})O  
asset                                                 资产,财产 LqI&1$#  
asset restructuring                             资产重组 7_Te-i  
assignment of duties                                 职责的划分 vs+aUT C\  
assistant                                     助理,助理人员 9pj6`5Zn@6  
associated company                                 联属公司,联营公司 <>$CYTb  
association                                        联合,结合;协会,社团 -wx~*  
assumption                                       假设,假定 zBq&/?  
at a given date                                         在某一特定时日 ?MSwr_eZH  
attestation                                         鉴证,公证 K/Y"oQ2  
attestation service                             鉴证服务 <w*WL_P  
audit adjustment                                审计调整 ztHx) !  
audit areas                                        审计领域 YR/I<m`]}  
audit conclusion                                审计结论 bM?29cs  
audit effectiveness                             审计效果 R#y"SxD()  
audit efficiency                                  审计效率 s{7bu|0  
audit engagement letter                      审计业务约定书 6hR ` sE  
audit evidence                                          审计证据 m*B4a9 f  
audit fee                                    审计费 ?-2s}IJO  
audit files                                          审计档案 AFBWiuwI3  
audit findings                                     审计中发现的事项 Nc[N 11?O  
audit implementation stage                        审计实施阶段 \Ezcr=0z{j  
audit mark                                        审计标识 S?JGg.)  
audit materiality                                 审计重要性 f>Ua7!b  
audit method                                     审计方法 =a+  } 6  
audit objective                                         审计目标,审计目的 {0+WVZ4u  
audit of financial statements                      会计报表审计,财务报表审计 G `3{Q7k  
audit opinion                                     审计意见 -\B*reC  
audit period                                      被审计期间,被审计年度 h:G>w`X  
audit plan                                          审计计划 :|ah u  
audit planning                                    编制审计计划,制定审计计划,审计计划 "WtYqXyd  
audit planning stage                                  审计计划阶段 T+RC#&>  
audit procedure                                审计程序 '`<Fys&:  
audit programme                               审计程序表,具体审计计划 dP_bFUzg  
audit report                                       审计报告 Y d~J(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P'}B5 I~  
audit report with a qualified opinion                 有保留意见的审计报告 \I}EWI  
audit report with an adverse opinion                否定意见的审计报告 mqsAYzG  
audit report with dual dates                      双重日期审计报告 $'eY-U8q  
audit reporting stage                                 审计报告阶段 t\YM Hq<Y  
audit responsibility                                   审计责任 kmu`sk"  
audit results                                      审计结果 :/$_eg0A  
audit risk                                          审计风险 6;s[dw5T  
audit sampling                                          审计抽样 +`1~zcu  
audit sampling techniques                         审计抽样方法,审计抽样技术 w 2U302TZ  
audit strategies                                  审计策略 cvT@`1  
audit summary                                         审计总结,审计小结 F1-C8V2H  
audit team                                         审计小组 /joY? T  
audit test                                    审计测试 ~UeTV?)  
audit trail                                          审计轨迹 v#s*I/kw  
audit work                                        审计工作 Tjv'S <  
audit working paper                                 审计工作底稿 tq'ri-c&b  
audited financial statement                        审计会计报表,已审计财务报表 D{y7[#$h$  
Auditing Guidelines (the~)                      审计规范指南 [iO8R-N8d  
auditing standards                             审计准则 (@!K tW  
audit-oriented working paper                          (审计)业务类工作底稿 ~9#x=nU:+V  
authorisation                                     授权 )'RaMo` 4  
authorisation of transaction                       交易的授权 7mXXMm  
availability                                         可获得性 oqbz!dM(Z  
B Z'!ORn#M  
balance                                      余额;差额;平衡 / bH2Z  
balance sheet                                    资产负债表 xz.M'az\  
bank                                                 银行 6L\]Ee  
bank account                                    银行账户,银行户头 GB pdj}2=  
bank statement                                 银行对账单 ;&}z L.!jo  
barter transaction                              易货交易,以物换物交易 4]p#9`j  
basis of audit                                    审计依据 /5L\:eX%  
basis of preparation                                (会计报表的)编制基础 b$*2bSdv0<  
book of account                               账目,账簿 FAM:; F30  
borrowing                                         借款,贷款,借债 $%31Gk[I  
branch                                              分支,分支机构,分店 3}mg7KV&  
brought forward                                (账户余额等的)承上年,承上期,承上页 kF,ME5%  
budget                                              预算 i_r708ep6  
building                                      建筑物;大楼 mPQT% %MF  
business conditions                                  业务情况,经营情况 $YY{|8@kjv  
business licence                               (企业等的)营业执照 Ck %if  
business relation                                业务关系 Jn| i!  
_&s pMf  
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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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