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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 -HuIz6  
   w-v8 P`V  
审计词汇英汉对照 'xa EG,P  
   |o(te  
A $M4_"!  
$-!7<a-  
6Rq +=X  
ability to continue as a going concern               持续经营能力 l ^}5PHLd  
acceptability                                     可接受性,可接受程度 r~fnK% |  
acceptable level of detection risk                     检查风险的可接受水平 -qpM 6t  
acceptance of engagement                       接受委托 _z.CV<  
accepting the engagement for the first time              首次接受委托 ~YviXSW  
access to asset                                         对资产的接触 T<y fpUzX  
according to                                     根据,依据,依照 <4/q5*&  
account balance                                账户余额 T xpj#JD  
account for                                       对……进行会计处理,核算;解释 mYXL  
accounting                                        会计,会计学 qvhG ^b0h  
accounting advisory serve                        会计咨询服务 ZGCp[2$  
accounting firm                                 会计师事务所 Iq6EoDoq  
accounting information                      会计信息,会计资料 d0zp89BEn  
accounting period                             会计期间 #,})N*7  
accounting policies                                   会计政策 HAs/f#zAk6  
accounting professional bodies                 会计职业组织,会计职业团体 ,,#6SR(n  
accounting records                                   会计记录 <dBz]W  
accounting responsibility                           会计责任 =>A}eR1Y   
accounting service                             会计服务 Ip8:~Fl]  
accounting standards                                会计准则 M.)z;[3O  
Accounting Standards for Business Enterprises       企业会计准则 O]F(vHK\   
accounting system                             会计系统 ATmyoN2@>  
accounting treatment                                会计处理 j-FMWEp  
accuracy                                    准确性,精确性 $,I@c"m{  
additional audit procedures                      追加审计程序 ,MHF  
addressee                                         收件人,收信人 /!/Pk'p=/  
Administration of State-owned Assets  (the~)     国有资产管理局 k{ZQM  
administrative laws and regulations                 行政法规 P(C5@x(Z  
adverse impact                                 不利影响,负面影响 H{EZ} *{M4  
adverse opinion                                反对意见 .uN(44^+x  
advisory group                                  咨询组,顾问组 BI!EmA  
agency fee                                        代理费,代理费用 < mFU T  
aggregate                                          总计,合计为…… \]\GDpu[  
alternation of document and record                 变造文件和记录 v6=X]Ji{YA  
alternative audit procedures                      替代审计程序,备选审计程序 &/otoAr(  
amend                                              修改,修订 XZ(<Mo\v  
amortisation                                      摊销 UKB/>:R  
analytical capacity                             分析能力 e-lc2$o7{  
analytical procedures                               分析性程序 l6IT o@&J  
annual financial statements                        年度会计报表,年度财务报表 j[t2Bp  
appendix                                          附录,附表 @|'9nPern  
applicable                                         适用的 PBiA/dG[;  
applicable laws and regulations                 适用的法规 n4H'FZ  
application systems                                  应用系统 B LZ<"npn  
apply consistently                              一贯地执行,一贯地实施 s,Fts3+  
appropriate                                       适当的,合适的; ~Q]::  
征用,挪用 ZHoYnp-~z  
appropriate authorization                          适当的授权 !)}z{,Jx  
appropriateness of audit evidence                    审计证据的适当性 n1'i!NWt  
approval                                    批准,核准 2:yXeSeA  
assertion                                    (会计报表上的)认定;确认 [w+1<ou;j  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Z  6][9o  
asset                                                 资产,财产 aouYPxA`  
asset restructuring                             资产重组 !l6ht {  
assignment of duties                                 职责的划分 ps/|^8aGZ  
assistant                                     助理,助理人员 7c@5tCcC-  
associated company                                 联属公司,联营公司 YNp-A.o W@  
association                                        联合,结合;协会,社团  8#1o  
assumption                                       假设,假定 %?S[{ 4A&  
at a given date                                         在某一特定时日 2%H_%Zu9  
attestation                                         鉴证,公证 ,hT**(W  
attestation service                             鉴证服务 5fmQ+2A C1  
audit adjustment                                审计调整 BcQw-<veu  
audit areas                                        审计领域 Dx9k%G)!  
audit conclusion                                审计结论 rj1%IzaXU^  
audit effectiveness                             审计效果 #9qX:*>h   
audit efficiency                                  审计效率 s]D1s%Mx  
audit engagement letter                      审计业务约定书 '#Q Zhz(+  
audit evidence                                          审计证据 `sd H q  
audit fee                                    审计费 6&2{V? W3  
audit files                                          审计档案 3 rLc\rK  
audit findings                                     审计中发现的事项 Ngm/5Lc  
audit implementation stage                        审计实施阶段 '68#7Hs.  
audit mark                                        审计标识 #N y+6XM  
audit materiality                                 审计重要性 xa{.hp?  
audit method                                     审计方法 z 5~X3k7  
audit objective                                         审计目标,审计目的 'Q.5` o  
audit of financial statements                      会计报表审计,财务报表审计 @?0))@kPc3  
audit opinion                                     审计意见 nwDGzC~y<  
audit period                                      被审计期间,被审计年度 OE}c$!@  
audit plan                                          审计计划 1gLET.I:  
audit planning                                    编制审计计划,制定审计计划,审计计划 = ">0\#  
audit planning stage                                  审计计划阶段 v |3mbApv  
audit procedure                                审计程序 ZA'0 q  
audit programme                               审计程序表,具体审计计划 C MGDg}  
audit report                                       审计报告 i+I1h=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4v#s!W  
audit report with a qualified opinion                 有保留意见的审计报告 7sVO?:bj}  
audit report with an adverse opinion                否定意见的审计报告 )|Ka'\xr  
audit report with dual dates                      双重日期审计报告 )2:U]d%pk  
audit reporting stage                                 审计报告阶段 Ffd;aZ4n  
audit responsibility                                   审计责任 FJW,G20L  
audit results                                      审计结果 C2DAsSw  
audit risk                                          审计风险 K_qA[n  
audit sampling                                          审计抽样 aHNn!9#1  
audit sampling techniques                         审计抽样方法,审计抽样技术 %F:; A  
audit strategies                                  审计策略 )31xl6@  
audit summary                                         审计总结,审计小结 jd}~#:FUr*  
audit team                                         审计小组 `2q]ju  
audit test                                    审计测试 1IK*j +%  
audit trail                                          审计轨迹 b~T Tz`HZ  
audit work                                        审计工作 ?U2 'L2y  
audit working paper                                 审计工作底稿 |"eC0u  
audited financial statement                        审计会计报表,已审计财务报表 W4nhPH(  
Auditing Guidelines (the~)                      审计规范指南 _0Y?(}   
auditing standards                             审计准则 ^r{N^  
audit-oriented working paper                          (审计)业务类工作底稿 aZo>3z;  
authorisation                                     授权 b$`/f:_  
authorisation of transaction                       交易的授权 wiM4,  
availability                                         可获得性 UGoB7TEfn  
B Z)}2bJwA  
balance                                      余额;差额;平衡 %+C6#cj  
balance sheet                                    资产负债表 D\DwBZ>  
bank                                                 银行 uME_/S uO  
bank account                                    银行账户,银行户头 d"lk"R  
bank statement                                 银行对账单 `?"r\Qo<  
barter transaction                              易货交易,以物换物交易 k<rJm P{  
basis of audit                                    审计依据 5B M6Pnle  
basis of preparation                                (会计报表的)编制基础 X*&Thmee  
book of account                               账目,账簿 ]qEg5:yY  
borrowing                                         借款,贷款,借债 >U]KPL[%  
branch                                              分支,分支机构,分店 ^Qxv5HS2  
brought forward                                (账户余额等的)承上年,承上期,承上页 IPt !gSp  
budget                                              预算 hF5(1s}e$  
building                                      建筑物;大楼 y%<CkgZS  
business conditions                                  业务情况,经营情况 V2'5doo  
business licence                               (企业等的)营业执照 `9|Uu#x  
business relation                                业务关系 ]?Q<lMG  
iY5V4Gbo  
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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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