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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 W\-`}{B_/  
   s#<fj#S  
审计词汇英汉对照 iOIq2&sV  
   D?%[du:V  
A Wgs6}1b g  
j=U"t\{  
4S*ifl  
ability to continue as a going concern               持续经营能力 phG *It}  
acceptability                                     可接受性,可接受程度 uO]|YF  
acceptable level of detection risk                     检查风险的可接受水平 Id^q!4Th9  
acceptance of engagement                       接受委托 S@!_{da  
accepting the engagement for the first time              首次接受委托 > dVhIbG  
access to asset                                         对资产的接触 YJ6:O{AL1  
according to                                     根据,依据,依照 g?|Z/eVJ  
account balance                                账户余额 SFh<>J^ 0a  
account for                                       对……进行会计处理,核算;解释 mW{uChHP  
accounting                                        会计,会计学 Py #EjF12  
accounting advisory serve                        会计咨询服务 ,<!*@xy7v  
accounting firm                                 会计师事务所 *jQ$\|Y  
accounting information                      会计信息,会计资料 y+Nw>\|S  
accounting period                             会计期间 )2wf D  
accounting policies                                   会计政策 zOA~<fhT  
accounting professional bodies                 会计职业组织,会计职业团体 P<Z` 8a[  
accounting records                                   会计记录 6:S, {@G  
accounting responsibility                           会计责任 F,)+9/S&  
accounting service                             会计服务 LN (\B:wAY  
accounting standards                                会计准则 }D!tB  
Accounting Standards for Business Enterprises       企业会计准则 wbOYtN Y@  
accounting system                             会计系统 \15'~ ]d  
accounting treatment                                会计处理 ugXDnM[S%  
accuracy                                    准确性,精确性 CAviP61T  
additional audit procedures                      追加审计程序 Lp"OXJ*es  
addressee                                         收件人,收信人 7xB]Z;:  
Administration of State-owned Assets  (the~)     国有资产管理局 ]v5/K  
administrative laws and regulations                 行政法规 l'Za"TL:  
adverse impact                                 不利影响,负面影响 .3UJ*^ (?  
adverse opinion                                反对意见 XPf{R619  
advisory group                                  咨询组,顾问组 yogL8V-^4  
agency fee                                        代理费,代理费用 'Q=)-  
aggregate                                          总计,合计为…… K_ymA,&()  
alternation of document and record                 变造文件和记录 d0}(d Gl  
alternative audit procedures                      替代审计程序,备选审计程序 6/3E!8  
amend                                              修改,修订 r aOuD3  
amortisation                                      摊销 {hOS0).(w7  
analytical capacity                             分析能力 dZIbajs'  
analytical procedures                               分析性程序 ChUE,)  
annual financial statements                        年度会计报表,年度财务报表 9[X'9* ,  
appendix                                          附录,附表 z.SKawm6T  
applicable                                         适用的 t}I@Rmso  
applicable laws and regulations                 适用的法规 Hmm0H6&u  
application systems                                  应用系统 YCStX)r  
apply consistently                              一贯地执行,一贯地实施 Kyk{:UnI  
appropriate                                       适当的,合适的; %E#Ubm !  
征用,挪用 "8uNa  
appropriate authorization                          适当的授权 _kRc"MaB  
appropriateness of audit evidence                    审计证据的适当性 P-[})Z=  
approval                                    批准,核准 A{-S )Z3}  
assertion                                    (会计报表上的)认定;确认 mzM95yQ^Z  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 2G-"HOG  
asset                                                 资产,财产 iex%$> "  
asset restructuring                             资产重组 Z2g<"M  
assignment of duties                                 职责的划分 4yqYs>  
assistant                                     助理,助理人员 qHgtd+ I  
associated company                                 联属公司,联营公司 B%u[gNZ  
association                                        联合,结合;协会,社团 G na%|tUz|  
assumption                                       假设,假定 u/|@iWK:  
at a given date                                         在某一特定时日 q,#s m'S  
attestation                                         鉴证,公证 f{L;,  
attestation service                             鉴证服务 'ParMT  
audit adjustment                                审计调整 ^1c7\"{  
audit areas                                        审计领域 S-\wX.`R1  
audit conclusion                                审计结论 H[s+.&^  
audit effectiveness                             审计效果 a%HNz_ro  
audit efficiency                                  审计效率 Wk3-J&QbS  
audit engagement letter                      审计业务约定书 F-o?tU  
audit evidence                                          审计证据 W //+[  
audit fee                                    审计费 |6?s?tC"u  
audit files                                          审计档案 ECM#J28D  
audit findings                                     审计中发现的事项 q$yg^:] 2  
audit implementation stage                        审计实施阶段 }&7kT7ogO  
audit mark                                        审计标识 3t.!5 L  
audit materiality                                 审计重要性 |[5; dt_U/  
audit method                                     审计方法 >oyf i:  
audit objective                                         审计目标,审计目的 :ln| n6X  
audit of financial statements                      会计报表审计,财务报表审计 44~ReN}`  
audit opinion                                     审计意见 g8'8"9:xC  
audit period                                      被审计期间,被审计年度 |Fze9kZO  
audit plan                                          审计计划 v, Z]Vqk  
audit planning                                    编制审计计划,制定审计计划,审计计划 0e#PN@  
audit planning stage                                  审计计划阶段 HH6H4K3Zj  
audit procedure                                审计程序 Jia@HrLR  
audit programme                               审计程序表,具体审计计划 SfPQ;s'  
audit report                                       审计报告 ]Oo!>iTQi  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t1 9f%d  
audit report with a qualified opinion                 有保留意见的审计报告 KK >j V  
audit report with an adverse opinion                否定意见的审计报告 }yrs6pQ  
audit report with dual dates                      双重日期审计报告 i83Jy w,f  
audit reporting stage                                 审计报告阶段 LzLJ6A>;R  
audit responsibility                                   审计责任 !<j4*av:G  
audit results                                      审计结果 +,R!el!o~u  
audit risk                                          审计风险 D2D+S  
audit sampling                                          审计抽样 # SCLU9-  
audit sampling techniques                         审计抽样方法,审计抽样技术 A_ &IK;-go  
audit strategies                                  审计策略 s/J7z$NEU  
audit summary                                         审计总结,审计小结 (Dv GA I  
audit team                                         审计小组 p(I^Y{sGI  
audit test                                    审计测试 9cN@y<_I  
audit trail                                          审计轨迹 3j$, L(  
audit work                                        审计工作 =Oh$pZRymu  
audit working paper                                 审计工作底稿 @,Dnl v|?  
audited financial statement                        审计会计报表,已审计财务报表 ^9hc`.5N&?  
Auditing Guidelines (the~)                      审计规范指南 rmvrv.$3  
auditing standards                             审计准则 8'3&z-  
audit-oriented working paper                          (审计)业务类工作底稿 p}!)4EI=  
authorisation                                     授权 b0h\l#6  
authorisation of transaction                       交易的授权 ;}S_PnwC@  
availability                                         可获得性 nSSJl  
B 6?US<<MQ  
balance                                      余额;差额;平衡 qgEzK   
balance sheet                                    资产负债表 rttKj{7E  
bank                                                 银行 ,*lns.|n  
bank account                                    银行账户,银行户头 G] tT=X[  
bank statement                                 银行对账单 rs>,p)  
barter transaction                              易货交易,以物换物交易 MU] F'6V  
basis of audit                                    审计依据 $?:IRgAr  
basis of preparation                                (会计报表的)编制基础 AZNo%!)o  
book of account                               账目,账簿 zn= pm#L  
borrowing                                         借款,贷款,借债 6-?/kY6  
branch                                              分支,分支机构,分店 tQ'R(H`  
brought forward                                (账户余额等的)承上年,承上期,承上页 r:0RvWif  
budget                                              预算 /M]P&Zb |  
building                                      建筑物;大楼 ^_G#JJ\@$  
business conditions                                  业务情况,经营情况 :u=y7[I  
business licence                               (企业等的)营业执照 \?e2qu/ C  
business relation                                业务关系 ';v2ld 9  
RmKbnS $*q  
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只看该作者 1楼 发表于: 2012-04-24
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