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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 XY%8yII6  
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审计词汇英汉对照 +>I4@1qC-|  
   Y!Z@1V`  
A 8vUP{f6{  
Vy(l yD<6  
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ability to continue as a going concern               持续经营能力 -j<UhW  
acceptability                                     可接受性,可接受程度 gXf_~zxS  
acceptable level of detection risk                     检查风险的可接受水平 iJ sw:Nc  
acceptance of engagement                       接受委托 |,yS>kjp  
accepting the engagement for the first time              首次接受委托 gc(1,hv  
access to asset                                         对资产的接触 A+[wH(  
according to                                     根据,依据,依照 FtF!Dtv  
account balance                                账户余额 XK&#K? M  
account for                                       对……进行会计处理,核算;解释 Jg%sl& 65  
accounting                                        会计,会计学 pp {%\td  
accounting advisory serve                        会计咨询服务 DR=>la}!  
accounting firm                                 会计师事务所 v4Nb/Y  
accounting information                      会计信息,会计资料 _$Fi]l!f  
accounting period                             会计期间 VUx~Y'b  
accounting policies                                   会计政策 S>H W`   
accounting professional bodies                 会计职业组织,会计职业团体 j*6!7u.,K  
accounting records                                   会计记录 qi/%&)GZ  
accounting responsibility                           会计责任 !`aodz*PO  
accounting service                             会计服务 `|PxEif+J  
accounting standards                                会计准则 zu;Yw=cM)  
Accounting Standards for Business Enterprises       企业会计准则 h eh! cDK  
accounting system                             会计系统 _Juhl^LM;  
accounting treatment                                会计处理 ? th+~dE  
accuracy                                    准确性,精确性 P- vA.7  
additional audit procedures                      追加审计程序 _IY)<'d  
addressee                                         收件人,收信人 =jG3wf*  
Administration of State-owned Assets  (the~)     国有资产管理局 g@j:TQM_0  
administrative laws and regulations                 行政法规 b< [eBXe  
adverse impact                                 不利影响,负面影响 !p9BH6$`  
adverse opinion                                反对意见 }B]FHpi  
advisory group                                  咨询组,顾问组 \SMH",u  
agency fee                                        代理费,代理费用 j5 ui  
aggregate                                          总计,合计为…… *:d_~B?Tn  
alternation of document and record                 变造文件和记录 |kVxrq  
alternative audit procedures                      替代审计程序,备选审计程序 q#WqU8~Y  
amend                                              修改,修订 huR<+ =!  
amortisation                                      摊销 >#8`Zy:/Y  
analytical capacity                             分析能力 *tP,Ol  
analytical procedures                               分析性程序 b,K1EEJ  
annual financial statements                        年度会计报表,年度财务报表 C6, Bqlio  
appendix                                          附录,附表 ;M JM~\L0  
applicable                                         适用的 K}$PIW  
applicable laws and regulations                 适用的法规 2.:b   
application systems                                  应用系统 XRNL;X%}7  
apply consistently                              一贯地执行,一贯地实施 _ !Ph1  
appropriate                                       适当的,合适的; Bq2 }nDP  
征用,挪用 i:z A(  
appropriate authorization                          适当的授权 [jLx}\]  
appropriateness of audit evidence                    审计证据的适当性 p]aIMF_  
approval                                    批准,核准 $~9U-B\  
assertion                                    (会计报表上的)认定;确认 I5D\Z  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 RP(FV<ot  
asset                                                 资产,财产 =0v{+ #}  
asset restructuring                             资产重组 D@W m-  
assignment of duties                                 职责的划分 RhDa`kV%t  
assistant                                     助理,助理人员 ?px x,o6l  
associated company                                 联属公司,联营公司 as\V, {<  
association                                        联合,结合;协会,社团 @yek6E&9  
assumption                                       假设,假定 S@*@*>s^  
at a given date                                         在某一特定时日 wYF)G;[wM  
attestation                                         鉴证,公证 iu:e>r  
attestation service                             鉴证服务 +~[19'GH  
audit adjustment                                审计调整 +nqOP3  
audit areas                                        审计领域 y\%4Dir  
audit conclusion                                审计结论 5N[Y2  
audit effectiveness                             审计效果 fmSA.z  
audit efficiency                                  审计效率 rFmE6{4:p  
audit engagement letter                      审计业务约定书 K+GjJ8  
audit evidence                                          审计证据 ^7_<rs   
audit fee                                    审计费 fh2Pn!h+  
audit files                                          审计档案 dA_s7),  
audit findings                                     审计中发现的事项 /evh.S  
audit implementation stage                        审计实施阶段 .II'W3Fr  
audit mark                                        审计标识 c''!&;[!  
audit materiality                                 审计重要性 pFG~XW  
audit method                                     审计方法 p~e6ah ?1  
audit objective                                         审计目标,审计目的 _R8-Hj E  
audit of financial statements                      会计报表审计,财务报表审计 =!{dKz-&  
audit opinion                                     审计意见 vR`KRI`{  
audit period                                      被审计期间,被审计年度 8>epKFEg  
audit plan                                          审计计划 j5RM S V  
audit planning                                    编制审计计划,制定审计计划,审计计划 66BsUA.h  
audit planning stage                                  审计计划阶段 oZzE.Q1T  
audit procedure                                审计程序 iE&`F hf?  
audit programme                               审计程序表,具体审计计划 WIhf*LF"  
audit report                                       审计报告 r<0 .!j%c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c(eu[vj:  
audit report with a qualified opinion                 有保留意见的审计报告 }SOj3.9{c  
audit report with an adverse opinion                否定意见的审计报告 Cvl"")ZZ`  
audit report with dual dates                      双重日期审计报告 h<QXr'4+  
audit reporting stage                                 审计报告阶段 jUfc&bi3  
audit responsibility                                   审计责任 _x>u "w  
audit results                                      审计结果 XFX:) l#o  
audit risk                                          审计风险 JY_' d,O  
audit sampling                                          审计抽样 QX8N p{g-  
audit sampling techniques                         审计抽样方法,审计抽样技术 .jRXHrK;  
audit strategies                                  审计策略 +V0uH pm  
audit summary                                         审计总结,审计小结 TRQva8d?  
audit team                                         审计小组 +-{H T+W  
audit test                                    审计测试 w)}[)}T!  
audit trail                                          审计轨迹 Aimgfxag  
audit work                                        审计工作 ?^6RFbke+  
audit working paper                                 审计工作底稿 vUCU%>F  
audited financial statement                        审计会计报表,已审计财务报表 S]9xqiJW  
Auditing Guidelines (the~)                      审计规范指南 $QY(7Z"  
auditing standards                             审计准则 }2{%V^D)r  
audit-oriented working paper                          (审计)业务类工作底稿 {X< tUco  
authorisation                                     授权 _ Fer-nQ2R  
authorisation of transaction                       交易的授权 ?=fJ u\;  
availability                                         可获得性 O!|:ZMjF  
B Ig=4Z*au!g  
balance                                      余额;差额;平衡 S[%86(,*gP  
balance sheet                                    资产负债表 3_D$ 6/i  
bank                                                 银行 &-&6ARb7o  
bank account                                    银行账户,银行户头 dpE+[O_  
bank statement                                 银行对账单 19lx;^b  
barter transaction                              易货交易,以物换物交易 a{{([uZ  
basis of audit                                    审计依据 |m?0h.O,  
basis of preparation                                (会计报表的)编制基础 DsP+#PX  
book of account                               账目,账簿 #kxg|G[Ol  
borrowing                                         借款,贷款,借债 k3e $0`Q  
branch                                              分支,分支机构,分店 <7)@Jds\  
brought forward                                (账户余额等的)承上年,承上期,承上页 T}zOM%]]  
budget                                              预算 ~Ipl'cE  
building                                      建筑物;大楼 xvW+;3;  
business conditions                                  业务情况,经营情况 jF'S"_/?  
business licence                               (企业等的)营业执照 jd$lu^>I  
business relation                                业务关系 $ A ( #^&  
^ 6obxwVG  
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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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