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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 :gDIGBK,  
   Gm^@lWzG  
审计词汇英汉对照 mbv\Gn#>  
   7{f&L '  
A @/H1}pM~  
Xtbuy/8"1  
84)$ CA+NX  
ability to continue as a going concern               持续经营能力 {%. _cR2  
acceptability                                     可接受性,可接受程度 K"VphKvR  
acceptable level of detection risk                     检查风险的可接受水平 +`9 ]L]J]4  
acceptance of engagement                       接受委托 }!\NdQs  
accepting the engagement for the first time              首次接受委托 4>>{}c!nf  
access to asset                                         对资产的接触 -[i9a:eRM  
according to                                     根据,依据,依照 %]nY v#K  
account balance                                账户余额 3  8pw  
account for                                       对……进行会计处理,核算;解释 7}-.U=tnP  
accounting                                        会计,会计学 67%eAS  
accounting advisory serve                        会计咨询服务 lxj_ (Uo  
accounting firm                                 会计师事务所 J}EQ_FC"$  
accounting information                      会计信息,会计资料 UevbLt1Y  
accounting period                             会计期间 'IBs/9=ZC  
accounting policies                                   会计政策 |vz< FR6  
accounting professional bodies                 会计职业组织,会计职业团体 LSlaz  
accounting records                                   会计记录 '?t]iRCeI7  
accounting responsibility                           会计责任 !I]fNTv<  
accounting service                             会计服务 }M?GqA=  
accounting standards                                会计准则 QD]Vfj4+  
Accounting Standards for Business Enterprises       企业会计准则 o,9E~Q'`{  
accounting system                             会计系统 u$[ '}z0:  
accounting treatment                                会计处理 ^i_mGeu  
accuracy                                    准确性,精确性 "UKX~}8T  
additional audit procedures                      追加审计程序 y/mxdP w  
addressee                                         收件人,收信人 ur={+0 y  
Administration of State-owned Assets  (the~)     国有资产管理局 )`F? {Sg  
administrative laws and regulations                 行政法规 w_@N T}  
adverse impact                                 不利影响,负面影响 uzG<(Q pu  
adverse opinion                                反对意见 bB 3Mpaw@  
advisory group                                  咨询组,顾问组 W*;~(hDz  
agency fee                                        代理费,代理费用 $5yS`Iq S  
aggregate                                          总计,合计为…… \6)l(b;  
alternation of document and record                 变造文件和记录 flIdL,  
alternative audit procedures                      替代审计程序,备选审计程序 T nAd!  
amend                                              修改,修订 (S0MqX*  
amortisation                                      摊销 S0/@y'q3en  
analytical capacity                             分析能力 f3lFpS  
analytical procedures                               分析性程序 tvP_LNMF  
annual financial statements                        年度会计报表,年度财务报表 XD{U5.z>y  
appendix                                          附录,附表 K8Gc5#O F  
applicable                                         适用的 yeKzI~  
applicable laws and regulations                 适用的法规 k6ER GQ9|I  
application systems                                  应用系统 kLR4?tX!  
apply consistently                              一贯地执行,一贯地实施 h|yv*1/|  
appropriate                                       适当的,合适的; xU@YBzbk  
征用,挪用 K6@QZc5.!  
appropriate authorization                          适当的授权 gR.zL>=_5e  
appropriateness of audit evidence                    审计证据的适当性 d{hb gUSj  
approval                                    批准,核准 ldrKk'S,B  
assertion                                    (会计报表上的)认定;确认 {2R b^K  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Mr<2I  
asset                                                 资产,财产 ~ 6 1?nu  
asset restructuring                             资产重组 N/DcaHFYo  
assignment of duties                                 职责的划分 ~IZ'zuc  
assistant                                     助理,助理人员 &zlwV"W  
associated company                                 联属公司,联营公司 ) I 4d_]&  
association                                        联合,结合;协会,社团 -LzHCO/7(  
assumption                                       假设,假定 ylLQKdcL  
at a given date                                         在某一特定时日 +8."z"i3lE  
attestation                                         鉴证,公证 qCSJ=T;  
attestation service                             鉴证服务 T2Z;)e$m_  
audit adjustment                                审计调整 O;ZU{VY  
audit areas                                        审计领域 LH"MJ WO J  
audit conclusion                                审计结论 I7 pxi$8f  
audit effectiveness                             审计效果 LVq3 R 8A  
audit efficiency                                  审计效率 C&bw1`XJf  
audit engagement letter                      审计业务约定书 TOn{o}Y B  
audit evidence                                          审计证据 ~1`.iA  
audit fee                                    审计费 } Ga@bY6  
audit files                                          审计档案 SWD v\Vr  
audit findings                                     审计中发现的事项 YM 0f_G=  
audit implementation stage                        审计实施阶段 Pr{?A]dQ  
audit mark                                        审计标识 zKe&*tZ  
audit materiality                                 审计重要性 |rH;}t|un  
audit method                                     审计方法 L^KGY<hp4  
audit objective                                         审计目标,审计目的 M]!R}<]{  
audit of financial statements                      会计报表审计,财务报表审计 @z#;O2  
audit opinion                                     审计意见 &Sj<X`^  
audit period                                      被审计期间,被审计年度 7e/Uc!&*  
audit plan                                          审计计划 gq*- v:P>  
audit planning                                    编制审计计划,制定审计计划,审计计划 m}T^rX%m_  
audit planning stage                                  审计计划阶段 ! o:m*:  
audit procedure                                审计程序 \bCm]w R  
audit programme                               审计程序表,具体审计计划 /4YXx|V  
audit report                                       审计报告 3Ku!;uo!u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A)2vjM9}K  
audit report with a qualified opinion                 有保留意见的审计报告 +)^F9LPl  
audit report with an adverse opinion                否定意见的审计报告 +[UFf3(ON  
audit report with dual dates                      双重日期审计报告 VFT G3,kI  
audit reporting stage                                 审计报告阶段 `x lsvK>  
audit responsibility                                   审计责任 H?sl_3- #  
audit results                                      审计结果 QN9$n%Z  
audit risk                                          审计风险 C.C)&&|X  
audit sampling                                          审计抽样 bESmKe(  
audit sampling techniques                         审计抽样方法,审计抽样技术 a^ <  
audit strategies                                  审计策略 xH; qJRHa  
audit summary                                         审计总结,审计小结 %:h)8e-;  
audit team                                         审计小组 il w<Q-o4(  
audit test                                    审计测试 ' jZ2^  
audit trail                                          审计轨迹 8JAA?0L"'  
audit work                                        审计工作 Ox8dnPcx  
audit working paper                                 审计工作底稿  $Tfq9  
audited financial statement                        审计会计报表,已审计财务报表 .6 !IO^`[  
Auditing Guidelines (the~)                      审计规范指南 FAjO-T4(  
auditing standards                             审计准则 6`]R)i]  
audit-oriented working paper                          (审计)业务类工作底稿 9U>ID{  
authorisation                                     授权 p^&' C_?  
authorisation of transaction                       交易的授权 O_ nk8  
availability                                         可获得性 |VB}Kv  
B DifRpj I-0  
balance                                      余额;差额;平衡 F 71  
balance sheet                                    资产负债表 *DLv$/(0  
bank                                                 银行 jC*(ZF1B  
bank account                                    银行账户,银行户头 (ivV[  
bank statement                                 银行对账单 }; +'  
barter transaction                              易货交易,以物换物交易 tv+q~TFB=Z  
basis of audit                                    审计依据 #E2`KGCzW  
basis of preparation                                (会计报表的)编制基础 AU}lKq7%  
book of account                               账目,账簿 XLwbA4ORq  
borrowing                                         借款,贷款,借债 {p|OKf  
branch                                              分支,分支机构,分店 aa_&WHXkt  
brought forward                                (账户余额等的)承上年,承上期,承上页 5>t&)g  
budget                                              预算 HW|c -\tS  
building                                      建筑物;大楼 yv 9~  
business conditions                                  业务情况,经营情况 qDqIy+WR  
business licence                               (企业等的)营业执照 !w[<?+%%n  
business relation                                业务关系 ~2 T_)l?  
U)zd~ug?m  
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只看该作者 1楼 发表于: 2012-04-24
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