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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 vVH*\&H\T  
   m"~),QwF9  
审计词汇英汉对照 Y NGS"3F  
   86~q pN  
A 't3nh  
Bmi9U   
3Oe\l[?$;  
ability to continue as a going concern               持续经营能力 kj!mgu#T  
acceptability                                     可接受性,可接受程度 |$c~Jq  
acceptable level of detection risk                     检查风险的可接受水平 CK1gzIg>  
acceptance of engagement                       接受委托 vFsl]|<;8  
accepting the engagement for the first time              首次接受委托 rq^VOK|L  
access to asset                                         对资产的接触 JPkI+0  
according to                                     根据,依据,依照 incUa;  
account balance                                账户余额 TuzH'F  
account for                                       对……进行会计处理,核算;解释 VRz9;=m  
accounting                                        会计,会计学 yo#fJ`  
accounting advisory serve                        会计咨询服务 !{ /AJb  
accounting firm                                 会计师事务所 $~:|Vj5iZ\  
accounting information                      会计信息,会计资料 <O]B'Wc [  
accounting period                             会计期间 Dqm;twd>  
accounting policies                                   会计政策 H)i%\7F5  
accounting professional bodies                 会计职业组织,会计职业团体 ]D|Hq4ug  
accounting records                                   会计记录 RU,!F99'1  
accounting responsibility                           会计责任 tCr? !Y~  
accounting service                             会计服务 Yx<wYzD  
accounting standards                                会计准则 [2nPr^  
Accounting Standards for Business Enterprises       企业会计准则 ;Y`k-R:E6A  
accounting system                             会计系统 "$|ne[b2  
accounting treatment                                会计处理 u$mp%d8  
accuracy                                    准确性,精确性 ~9dAoILrl  
additional audit procedures                      追加审计程序 Bc51 0I$c  
addressee                                         收件人,收信人 BY??X=  
Administration of State-owned Assets  (the~)     国有资产管理局 9d&}CZr  
administrative laws and regulations                 行政法规 A{a`%FAV  
adverse impact                                 不利影响,负面影响 ,98`tB0  
adverse opinion                                反对意见 4GqE%n+ta~  
advisory group                                  咨询组,顾问组 ri1:q.:I]  
agency fee                                        代理费,代理费用 6#1:2ZHKG  
aggregate                                          总计,合计为…… G:{\-R'  
alternation of document and record                 变造文件和记录 L@8C t  
alternative audit procedures                      替代审计程序,备选审计程序 |%5nV=&\  
amend                                              修改,修订 /SQ1i}%  
amortisation                                      摊销 K"9V8x3Wg  
analytical capacity                             分析能力 d]QCk &XU  
analytical procedures                               分析性程序 C/A~r  
annual financial statements                        年度会计报表,年度财务报表 p`{| [<  
appendix                                          附录,附表 q<w Q/m  
applicable                                         适用的 T>pz?e^5&  
applicable laws and regulations                 适用的法规 '1Q [&  
application systems                                  应用系统 g(F? qP_K  
apply consistently                              一贯地执行,一贯地实施 pN7 v7rs  
appropriate                                       适当的,合适的; 'Mm=<Bh  
征用,挪用 glP W9q,f  
appropriate authorization                          适当的授权 *p7_rY  
appropriateness of audit evidence                    审计证据的适当性 VNWa3`w  
approval                                    批准,核准 ^ l9NF  
assertion                                    (会计报表上的)认定;确认 =Cj N=FM  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 K^+}__;]  
asset                                                 资产,财产 ,N`D{H"F  
asset restructuring                             资产重组 ~F=,)GE  
assignment of duties                                 职责的划分 $(eqZ<y  
assistant                                     助理,助理人员 4+15`  
associated company                                 联属公司,联营公司 `d. 4 L.],  
association                                        联合,结合;协会,社团 :pPn)j$  
assumption                                       假设,假定 iZDZ/hohv  
at a given date                                         在某一特定时日 \h 1T/_4  
attestation                                         鉴证,公证 I 6Mr[#*  
attestation service                             鉴证服务 eFdN"8EW  
audit adjustment                                审计调整 "=\@ a=  
audit areas                                        审计领域 R3Ka^l8R|  
audit conclusion                                审计结论  F5FzT^  
audit effectiveness                             审计效果 PV,AN   
audit efficiency                                  审计效率 :T #"bY  
audit engagement letter                      审计业务约定书 W05 >\Rl  
audit evidence                                          审计证据 %H'*7u2  
audit fee                                    审计费 [p[C45d=<  
audit files                                          审计档案 cWNWgdk,`V  
audit findings                                     审计中发现的事项 zCdzxb_h"  
audit implementation stage                        审计实施阶段 ZP^7`q)6  
audit mark                                        审计标识 uw`fC%-xh  
audit materiality                                 审计重要性 [W2GLd]  
audit method                                     审计方法 AV*eGzz`  
audit objective                                         审计目标,审计目的 Wx-vWWx*Q  
audit of financial statements                      会计报表审计,财务报表审计 J}J7A5P  
audit opinion                                     审计意见 dw]wQ\4B  
audit period                                      被审计期间,被审计年度 .WT^L2l%  
audit plan                                          审计计划 z^=e3~-J  
audit planning                                    编制审计计划,制定审计计划,审计计划 XT0:$0F  
audit planning stage                                  审计计划阶段 R x.]m0  
audit procedure                                审计程序 a#G]5T Z  
audit programme                               审计程序表,具体审计计划 +1 j+%&).  
audit report                                       审计报告 OGqsQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +Jv*u8T'  
audit report with a qualified opinion                 有保留意见的审计报告 '4}c1F1T_  
audit report with an adverse opinion                否定意见的审计报告 iu(+ N~  
audit report with dual dates                      双重日期审计报告 WbP*kV{  
audit reporting stage                                 审计报告阶段 .&Ok53]b  
audit responsibility                                   审计责任 wz(D }N5  
audit results                                      审计结果 xMAb=87_  
audit risk                                          审计风险 e=%6\&q  
audit sampling                                          审计抽样 ,t=12R]>  
audit sampling techniques                         审计抽样方法,审计抽样技术 pRLs*/Bw  
audit strategies                                  审计策略 X0"f>.Lg  
audit summary                                         审计总结,审计小结 J%n{R60b  
audit team                                         审计小组 I{0bs Tp;  
audit test                                    审计测试 .A2u7*h&  
audit trail                                          审计轨迹 3@7<e~f  
audit work                                        审计工作 {BlKVsQ  
audit working paper                                 审计工作底稿 @lnM%  
audited financial statement                        审计会计报表,已审计财务报表 ?dcR!-3  
Auditing Guidelines (the~)                      审计规范指南 ~1yMw.04V  
auditing standards                             审计准则 Y?>us  
audit-oriented working paper                          (审计)业务类工作底稿 OK^0,0kS3  
authorisation                                     授权 5Si\hk:o  
authorisation of transaction                       交易的授权 =!cI@TI  
availability                                         可获得性 &RP}w%I1  
B MlM2(/ok  
balance                                      余额;差额;平衡 %Fg}"=f1  
balance sheet                                    资产负债表 sUP !'Av  
bank                                                 银行 \O7Vo<B&D  
bank account                                    银行账户,银行户头 KZxA\,Y'5  
bank statement                                 银行对账单  j{;RuNt  
barter transaction                              易货交易,以物换物交易 Mn=5yU  
basis of audit                                    审计依据 2i@t;h2E  
basis of preparation                                (会计报表的)编制基础 9IRvbE~2  
book of account                               账目,账簿 khW9n*  
borrowing                                         借款,贷款,借债 Q$(0Nx<  
branch                                              分支,分支机构,分店 <15PO B  
brought forward                                (账户余额等的)承上年,承上期,承上页 7q] @Jx9  
budget                                              预算 Twj?SV  
building                                      建筑物;大楼 U|%y `PZ  
business conditions                                  业务情况,经营情况 f @cs<x  
business licence                               (企业等的)营业执照 DB>Y#2j4h  
business relation                                业务关系 T"GuE[?a  
g}-Ch#  
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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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