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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 Or#KF6+ut  
   b*(, W  
审计词汇英汉对照 x) jc  
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A @;G%7&ps  
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b@S~ =  
ability to continue as a going concern               持续经营能力 SoWM P2/  
acceptability                                     可接受性,可接受程度 y@@h)P#  
acceptable level of detection risk                     检查风险的可接受水平 ekW#|  
acceptance of engagement                       接受委托 O7]kcA  
accepting the engagement for the first time              首次接受委托 .6!cHL3ln  
access to asset                                         对资产的接触 Aj8zFt ]  
according to                                     根据,依据,依照 2:@,~{`#*  
account balance                                账户余额 X$Shi *U[  
account for                                       对……进行会计处理,核算;解释 Mp QsM-iW  
accounting                                        会计,会计学 'rNLh3  
accounting advisory serve                        会计咨询服务 :-_"[:t 5Z  
accounting firm                                 会计师事务所 0Bt>JbGs4  
accounting information                      会计信息,会计资料 n&!q9CR`  
accounting period                             会计期间 Fh/psd  
accounting policies                                   会计政策 :IX,mDO  
accounting professional bodies                 会计职业组织,会计职业团体 9n49p?  
accounting records                                   会计记录 NFyV02.  
accounting responsibility                           会计责任 P2&0bNY  
accounting service                             会计服务 K5RgWP  
accounting standards                                会计准则 t33\f<e  
Accounting Standards for Business Enterprises       企业会计准则 G6}!PEwM  
accounting system                             会计系统 z6Fl$FFP  
accounting treatment                                会计处理 iGSF5S  
accuracy                                    准确性,精确性 !UR3`Xk  
additional audit procedures                      追加审计程序 ;?q-]J?  
addressee                                         收件人,收信人 U'^ G-@  
Administration of State-owned Assets  (the~)     国有资产管理局 r0wAh/J|  
administrative laws and regulations                 行政法规 e7y,zcbv  
adverse impact                                 不利影响,负面影响 KR X\<@  
adverse opinion                                反对意见 g[' 7$  
advisory group                                  咨询组,顾问组 g*Pn_Yo[.  
agency fee                                        代理费,代理费用 p' 6h9/  
aggregate                                          总计,合计为…… ,k1ns?i9KH  
alternation of document and record                 变造文件和记录 <`WD Ni$Y  
alternative audit procedures                      替代审计程序,备选审计程序 x:i,l:x  
amend                                              修改,修订 aeVd.`lxM  
amortisation                                      摊销 IA Ws}xIly  
analytical capacity                             分析能力 &1Y7Ne  
analytical procedures                               分析性程序 XTA:Y7"O  
annual financial statements                        年度会计报表,年度财务报表 p(-EtxP  
appendix                                          附录,附表 s1R#X~d  
applicable                                         适用的 )6B ySk  
applicable laws and regulations                 适用的法规 sOVpDtZ]LR  
application systems                                  应用系统 7yJE+o'  
apply consistently                              一贯地执行,一贯地实施 PdEPDyFkh  
appropriate                                       适当的,合适的; k%8kt4\wn6  
征用,挪用 <>(v~a]  
appropriate authorization                          适当的授权 jd2 p~W  
appropriateness of audit evidence                    审计证据的适当性  k{'<J(Hb  
approval                                    批准,核准 GDs/U1[*  
assertion                                    (会计报表上的)认定;确认 O 3?^P"C  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 x[fp7*TiG  
asset                                                 资产,财产 Xg l %2'  
asset restructuring                             资产重组 8#R%jjr%T  
assignment of duties                                 职责的划分 t<"`gM^|  
assistant                                     助理,助理人员 W9{;HGWS  
associated company                                 联属公司,联营公司 t\]kVo)  
association                                        联合,结合;协会,社团 I %sw(uoE  
assumption                                       假设,假定 <pXOE- G5  
at a given date                                         在某一特定时日 _+)n}Se  
attestation                                         鉴证,公证 Zl>wWJ3y  
attestation service                             鉴证服务 ,S m?2<  
audit adjustment                                审计调整 R5mb4  
audit areas                                        审计领域 C8i4z  
audit conclusion                                审计结论 <(~Wg{  
audit effectiveness                             审计效果 tk)}4b^\%j  
audit efficiency                                  审计效率 ?)[=>Kp  
audit engagement letter                      审计业务约定书 *NM*   
audit evidence                                          审计证据 A/&u /?*C  
audit fee                                    审计费 O>I%O^  
audit files                                          审计档案 <IBUl}|\  
audit findings                                     审计中发现的事项 d|`8\fq  
audit implementation stage                        审计实施阶段  fOKAy'  
audit mark                                        审计标识 Z"KrirZ  
audit materiality                                 审计重要性 -;;m/QM  
audit method                                     审计方法  %{UW!/  
audit objective                                         审计目标,审计目的 s'd\"WaQV  
audit of financial statements                      会计报表审计,财务报表审计 mwn$ey&QE  
audit opinion                                     审计意见 e|>@ >F]K  
audit period                                      被审计期间,被审计年度 .Wi%V"  
audit plan                                          审计计划 uKTYb# E7  
audit planning                                    编制审计计划,制定审计计划,审计计划 r[^O 7  
audit planning stage                                  审计计划阶段 z_#H J}R=  
audit procedure                                审计程序 :o87<) _F  
audit programme                               审计程序表,具体审计计划 il"pKQF  
audit report                                       审计报告 -<AGCiLz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "HwlN_PA  
audit report with a qualified opinion                 有保留意见的审计报告 ![eY%2;<  
audit report with an adverse opinion                否定意见的审计报告 I)9 ,  
audit report with dual dates                      双重日期审计报告 5Q:49S47  
audit reporting stage                                 审计报告阶段 5 E 9R+N  
audit responsibility                                   审计责任 1(_[awBx  
audit results                                      审计结果 n 4co s  
audit risk                                          审计风险 Qs?p)3qp  
audit sampling                                          审计抽样 naA8RD5/  
audit sampling techniques                         审计抽样方法,审计抽样技术 }IdkXAB.  
audit strategies                                  审计策略 kIe)ocJg  
audit summary                                         审计总结,审计小结 2|(lKFkQ  
audit team                                         审计小组 7VdxQ T  
audit test                                    审计测试 !aJ6Uf%R  
audit trail                                          审计轨迹 uJ fXe  
audit work                                        审计工作 T-iQ!D~  
audit working paper                                 审计工作底稿 \@T;/Pj{[  
audited financial statement                        审计会计报表,已审计财务报表 bA'N2~.,  
Auditing Guidelines (the~)                      审计规范指南 x8C *  
auditing standards                             审计准则 %Na` \`L{F  
audit-oriented working paper                          (审计)业务类工作底稿 hBifn\dFr  
authorisation                                     授权 *y` (^kyS  
authorisation of transaction                       交易的授权 U'~]^F%eyu  
availability                                         可获得性 bj_/  
B k'sPA_|  
balance                                      余额;差额;平衡 .$Yp~  
balance sheet                                    资产负债表 (^_I Ny*  
bank                                                 银行 W&[-QM8  
bank account                                    银行账户,银行户头 fQ -IM/z  
bank statement                                 银行对账单 ]US!3R^  
barter transaction                              易货交易,以物换物交易 f]C^{Uk#  
basis of audit                                    审计依据 7{k?" NF  
basis of preparation                                (会计报表的)编制基础 !/! Fc 'A  
book of account                               账目,账簿 r^ '  
borrowing                                         借款,贷款,借债 Fiw^twz5  
branch                                              分支,分支机构,分店 5d# 73)x$  
brought forward                                (账户余额等的)承上年,承上期,承上页 U'Y,T$Q  
budget                                              预算 /^gu&xnS  
building                                      建筑物;大楼 <^W5UU#Pg  
business conditions                                  业务情况,经营情况 QF22_D<.}J  
business licence                               (企业等的)营业执照 v`Ja Bn  
business relation                                业务关系 _Kh8 <$h  
8%a ^j\L  
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只看该作者 1楼 发表于: 2012-04-24
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