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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 3 oF45`3FV  
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审计词汇英汉对照 $v4.sl:x  
   ^me-[ 5  
A Qp)v?k ]  
vOn`/5-  
R1adWBD>  
ability to continue as a going concern               持续经营能力 Q|S.R1L^  
acceptability                                     可接受性,可接受程度 B3pCy~*5  
acceptable level of detection risk                     检查风险的可接受水平 u@W|gLT1  
acceptance of engagement                       接受委托 d[@X%  
accepting the engagement for the first time              首次接受委托 E:UW#S%A f  
access to asset                                         对资产的接触 *'Sd/%8{  
according to                                     根据,依据,依照 }NHaCG[,  
account balance                                账户余额 -u6bAQ  
account for                                       对……进行会计处理,核算;解释 >N^Jj:~l  
accounting                                        会计,会计学 lHN5Dr  
accounting advisory serve                        会计咨询服务 q(  
accounting firm                                 会计师事务所 |HiE@  
accounting information                      会计信息,会计资料 Y071Y:  
accounting period                             会计期间 {2O1"|s ,  
accounting policies                                   会计政策 =Gpylj7?~  
accounting professional bodies                 会计职业组织,会计职业团体 jD$,.AVvz  
accounting records                                   会计记录 z`.<U{5  
accounting responsibility                           会计责任 [<Mx2<8f  
accounting service                             会计服务 ,Xu-@br{  
accounting standards                                会计准则 .[]r}[lU  
Accounting Standards for Business Enterprises       企业会计准则 Z;h t  
accounting system                             会计系统 0IsPIi"7  
accounting treatment                                会计处理 Z^bQ^zk-  
accuracy                                    准确性,精确性 9P1OP Xv*p  
additional audit procedures                      追加审计程序 z Xg3[orF  
addressee                                         收件人,收信人 wT6"U$cV  
Administration of State-owned Assets  (the~)     国有资产管理局 3 ]5^r}  
administrative laws and regulations                 行政法规 ]FJjgu<  
adverse impact                                 不利影响,负面影响 q$0*b]=E  
adverse opinion                                反对意见 k KaE=H-x  
advisory group                                  咨询组,顾问组 iOd&B B6  
agency fee                                        代理费,代理费用 ak7bJ~)X=  
aggregate                                          总计,合计为…… L7n D|  
alternation of document and record                 变造文件和记录 _F6OM5F"N  
alternative audit procedures                      替代审计程序,备选审计程序 Ot4 Z{mA  
amend                                              修改,修订 zIqU,n|]s  
amortisation                                      摊销 ]0Y4U7W  
analytical capacity                             分析能力 ax"+0L {  
analytical procedures                               分析性程序 -R|,9o^  
annual financial statements                        年度会计报表,年度财务报表 5dx$HE&b)  
appendix                                          附录,附表 cq,SP&T~  
applicable                                         适用的 a!zz6/q[  
applicable laws and regulations                 适用的法规 Kr?TxhUHd  
application systems                                  应用系统 2~Kgv|09  
apply consistently                              一贯地执行,一贯地实施 tIWmp30S  
appropriate                                       适当的,合适的; ux=w!y;}  
征用,挪用 !S$:*5=&  
appropriate authorization                          适当的授权 h0(BO*cy  
appropriateness of audit evidence                    审计证据的适当性 .T}Wdn g  
approval                                    批准,核准 W,K;6TZhh  
assertion                                    (会计报表上的)认定;确认 !8TlD-ZT/  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 4V{:uuI;f  
asset                                                 资产,财产 Ow+GS{-q  
asset restructuring                             资产重组 tZ]?^_Y1  
assignment of duties                                 职责的划分 !]"@kl%  
assistant                                     助理,助理人员 /MIe(,>Uh  
associated company                                 联属公司,联营公司 >BV^H.SO|1  
association                                        联合,结合;协会,社团 $jjfC  
assumption                                       假设,假定 Xc =Y  
at a given date                                         在某一特定时日 oI?3<M^  
attestation                                         鉴证,公证 EuEZ D +  
attestation service                             鉴证服务 Uf1!qP/H?  
audit adjustment                                审计调整 'f#{{KA  
audit areas                                        审计领域 hwPw]Ln/  
audit conclusion                                审计结论 r)Ma3FL0;  
audit effectiveness                             审计效果 3(="YbZ  
audit efficiency                                  审计效率 .UQzPnK  
audit engagement letter                      审计业务约定书 0.\/\V:H6  
audit evidence                                          审计证据 ZJnYIK  
audit fee                                    审计费 zN[hkmh  
audit files                                          审计档案 JYMiLph<  
audit findings                                     审计中发现的事项 6]&OrS[  
audit implementation stage                        审计实施阶段 iJ ($YvF4  
audit mark                                        审计标识 Z-$[\le  
audit materiality                                 审计重要性 1D7nkAy  
audit method                                     审计方法 9>= ;FY  
audit objective                                         审计目标,审计目的 h}>"j%I  
audit of financial statements                      会计报表审计,财务报表审计 yks__ylrl(  
audit opinion                                     审计意见 _:ReN_0  
audit period                                      被审计期间,被审计年度 =T3 <gGM  
audit plan                                          审计计划 c/:b.>W  
audit planning                                    编制审计计划,制定审计计划,审计计划 ])[[ V!1  
audit planning stage                                  审计计划阶段 WO7z  
audit procedure                                审计程序 N+9VYH"*  
audit programme                               审计程序表,具体审计计划 S50k>_a;  
audit report                                       审计报告 .O DU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sG(~^hJ_  
audit report with a qualified opinion                 有保留意见的审计报告 IDad9 Bx  
audit report with an adverse opinion                否定意见的审计报告 Wjo[ENHM  
audit report with dual dates                      双重日期审计报告 ntu5{L'8  
audit reporting stage                                 审计报告阶段 ](Xb _xMf  
audit responsibility                                   审计责任 j:Xq1f6a  
audit results                                      审计结果 M  f}~{+  
audit risk                                          审计风险 2% MC Yn  
audit sampling                                          审计抽样 %p Ynnfr  
audit sampling techniques                         审计抽样方法,审计抽样技术 O;+ maY^l  
audit strategies                                  审计策略 !`M,XSp(  
audit summary                                         审计总结,审计小结 aE Bu *`-j  
audit team                                         审计小组 [xbSYu,&  
audit test                                    审计测试 df*#!D7oz  
audit trail                                          审计轨迹 OstQqV%@  
audit work                                        审计工作 +xRK5+}9  
audit working paper                                 审计工作底稿 >>QY'1Eu  
audited financial statement                        审计会计报表,已审计财务报表 Vouvr<43o  
Auditing Guidelines (the~)                      审计规范指南 t^UxR@l<K|  
auditing standards                             审计准则 JOj;^ h  
audit-oriented working paper                          (审计)业务类工作底稿 ^dI424  
authorisation                                     授权 I~[F|d>  
authorisation of transaction                       交易的授权 @CNi{. RX  
availability                                         可获得性 aR[JD2G  
B LHyB3V  
balance                                      余额;差额;平衡 Ve8=b0&Y#j  
balance sheet                                    资产负债表 3>3Kwc~E  
bank                                                 银行 0$(WlP |  
bank account                                    银行账户,银行户头 gK+ 4 C  
bank statement                                 银行对账单 ww)<E`eGi  
barter transaction                              易货交易,以物换物交易 gLb`pCo/  
basis of audit                                    审计依据 kT|dUw9G  
basis of preparation                                (会计报表的)编制基础 #"} JdBn  
book of account                               账目,账簿 T5|q RlW  
borrowing                                         借款,贷款,借债 gGR"Z]DBk  
branch                                              分支,分支机构,分店 vXev$x=w-  
brought forward                                (账户余额等的)承上年,承上期,承上页 jxP;>K7O  
budget                                              预算 zp6C3RG(  
building                                      建筑物;大楼 0!D4pvlt  
business conditions                                  业务情况,经营情况 i9rN9Mq?O  
business licence                               (企业等的)营业执照 j SHk{T!J  
business relation                                业务关系 #./fY;:cj  
CYt?,qk-r  
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只看该作者 1楼 发表于: 2012-04-24
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