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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 * -z4<LAa  
   v' 0!=r  
审计词汇英汉对照 <|JU(B  
   vXubY@k2  
A I<`V_  
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4g!7 4a  
ability to continue as a going concern               持续经营能力 6F ;Or  
acceptability                                     可接受性,可接受程度 WD;)VsP  
acceptable level of detection risk                     检查风险的可接受水平 DyX0 xx^  
acceptance of engagement                       接受委托 0#=W#Jl>  
accepting the engagement for the first time              首次接受委托 Ars,V3ep  
access to asset                                         对资产的接触 7:kCb[ji"  
according to                                     根据,依据,依照 Y`]rj-8f0B  
account balance                                账户余额 6h@ +?{F.  
account for                                       对……进行会计处理,核算;解释 $NCm;0\B|  
accounting                                        会计,会计学  QT_^M1%  
accounting advisory serve                        会计咨询服务 V2QW\2@$  
accounting firm                                 会计师事务所 @Z=wE3T@  
accounting information                      会计信息,会计资料 ' fl(N2t  
accounting period                             会计期间 pE(sV{PD  
accounting policies                                   会计政策 j]4,6` b\  
accounting professional bodies                 会计职业组织,会计职业团体 {r{>?)O  
accounting records                                   会计记录 Loc8eToZ  
accounting responsibility                           会计责任 C M^r|4 K  
accounting service                             会计服务 t[j9R#02?  
accounting standards                                会计准则 Wbd_a R (  
Accounting Standards for Business Enterprises       企业会计准则 LT& /0  
accounting system                             会计系统 HSql)iT  
accounting treatment                                会计处理 }+JLn%H)  
accuracy                                    准确性,精确性 |YXG(;-BS  
additional audit procedures                      追加审计程序 +W d L  
addressee                                         收件人,收信人 VwC4QK,d;  
Administration of State-owned Assets  (the~)     国有资产管理局 rT<1S?jR  
administrative laws and regulations                 行政法规 wNR= ?Z~  
adverse impact                                 不利影响,负面影响 .> ,Z k S  
adverse opinion                                反对意见 *cQz[S@F  
advisory group                                  咨询组,顾问组 lux9o$ %  
agency fee                                        代理费,代理费用 No~ 6s.H  
aggregate                                          总计,合计为…… dL(4mR8  
alternation of document and record                 变造文件和记录 aLHrl6"  
alternative audit procedures                      替代审计程序,备选审计程序 p Mh++H]"  
amend                                              修改,修订 a^x  0 l  
amortisation                                      摊销 b8e*Pv/  
analytical capacity                             分析能力 e~*S4dKR  
analytical procedures                               分析性程序 g!\QIv1D  
annual financial statements                        年度会计报表,年度财务报表 3m~U(yho  
appendix                                          附录,附表 gvK"*aIj  
applicable                                         适用的 m9k2h1  
applicable laws and regulations                 适用的法规 =3pD:L  
application systems                                  应用系统 " |\94  
apply consistently                              一贯地执行,一贯地实施 H'']J9O  
appropriate                                       适当的,合适的; 8m \;P  
征用,挪用 /:^tc/5U ]  
appropriate authorization                          适当的授权 . *Z#cq0  
appropriateness of audit evidence                    审计证据的适当性 .$OjUlzr-H  
approval                                    批准,核准 nT )~w s  
assertion                                    (会计报表上的)认定;确认 6e OxF8  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 *eMLbU7  
asset                                                 资产,财产 7~L|;^(  
asset restructuring                             资产重组 np= J:v4  
assignment of duties                                 职责的划分 HN^w'I'bp  
assistant                                     助理,助理人员 4bWfx _0W  
associated company                                 联属公司,联营公司 [!5l0{0  
association                                        联合,结合;协会,社团 m/cx|b3hqv  
assumption                                       假设,假定 `dP? 2-Z  
at a given date                                         在某一特定时日 ^=3 ^HQ'Zm  
attestation                                         鉴证,公证 A03I-^0g+  
attestation service                             鉴证服务 x vHOY:  
audit adjustment                                审计调整 YqkA&qL]#;  
audit areas                                        审计领域 ^1()W,B~w  
audit conclusion                                审计结论  -\5[Nq{N  
audit effectiveness                             审计效果 -<_+-t  
audit efficiency                                  审计效率 v)TUg0U=,  
audit engagement letter                      审计业务约定书 eO~eu]r  
audit evidence                                          审计证据 Xk;Uk[  
audit fee                                    审计费 #dL5x{gV=  
audit files                                          审计档案 K T%i,T  
audit findings                                     审计中发现的事项 D~XU `;~u  
audit implementation stage                        审计实施阶段 m<~>&mWr  
audit mark                                        审计标识 5X#i65_-  
audit materiality                                 审计重要性 E`U &Z  
audit method                                     审计方法 6 bYC  
audit objective                                         审计目标,审计目的 p ^ }L  
audit of financial statements                      会计报表审计,财务报表审计 @<0h"i x  
audit opinion                                     审计意见 T<! \B]  
audit period                                      被审计期间,被审计年度 Ug%<b  
audit plan                                          审计计划 |)~Ex 9%ev  
audit planning                                    编制审计计划,制定审计计划,审计计划 `e4o1 *  
audit planning stage                                  审计计划阶段 A3m{jbh  
audit procedure                                审计程序 hYs82P|2Ol  
audit programme                               审计程序表,具体审计计划 ^f!Zr  
audit report                                       审计报告 $b&BH'*'~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U;^CU!a  
audit report with a qualified opinion                 有保留意见的审计报告 wV7@D[8  
audit report with an adverse opinion                否定意见的审计报告 W` WLW8Qsw  
audit report with dual dates                      双重日期审计报告 <|ka{=T  
audit reporting stage                                 审计报告阶段 ' }y]mFpF  
audit responsibility                                   审计责任 p`shY yE  
audit results                                      审计结果 HCI'q\\  
audit risk                                          审计风险 -9hp+0 <  
audit sampling                                          审计抽样 3Pw %[q=g  
audit sampling techniques                         审计抽样方法,审计抽样技术 U]+b` m  
audit strategies                                  审计策略 `M towXj  
audit summary                                         审计总结,审计小结 ee4KMS  
audit team                                         审计小组 @2)t#~Wc4h  
audit test                                    审计测试 yd\5Z[iEp  
audit trail                                          审计轨迹 j=`y  @~  
audit work                                        审计工作 `NYF?%  
audit working paper                                 审计工作底稿 J r=REa0  
audited financial statement                        审计会计报表,已审计财务报表 N[- %0  
Auditing Guidelines (the~)                      审计规范指南 [i2A {(x  
auditing standards                             审计准则 *C[4 (Dm B  
audit-oriented working paper                          (审计)业务类工作底稿 HQ ELK  
authorisation                                     授权 z36brv<_'p  
authorisation of transaction                       交易的授权 |?4~T:  
availability                                         可获得性 O7Y P_<,#  
B *93l${'  
balance                                      余额;差额;平衡 u&hDjE  
balance sheet                                    资产负债表 fzq'S]+  
bank                                                 银行 FY_avW  
bank account                                    银行账户,银行户头 OqAh4qa,$  
bank statement                                 银行对账单 My'9S2Y8nv  
barter transaction                              易货交易,以物换物交易 PE OM1oY)w  
basis of audit                                    审计依据 ,I 9][_  
basis of preparation                                (会计报表的)编制基础 N>W;0u!  
book of account                               账目,账簿 iX0]g45o  
borrowing                                         借款,贷款,借债 s8`}x_k=  
branch                                              分支,分支机构,分店 0R2S@4%Y  
brought forward                                (账户余额等的)承上年,承上期,承上页 r&H=i  
budget                                              预算 LS R_x$G+t  
building                                      建筑物;大楼 %OezaNOtm  
business conditions                                  业务情况,经营情况 <-Kb@V3  
business licence                               (企业等的)营业执照 $9LGdKZ_D  
business relation                                业务关系 4eDmLC"Y *  
YD0vfwh  
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只看该作者 1楼 发表于: 2012-04-24
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