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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 9>&zOITTaL  
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审计词汇英汉对照 `-uE(qp  
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A Ncz4LKzt  
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ability to continue as a going concern               持续经营能力 ByY2KJ7  
acceptability                                     可接受性,可接受程度 ]gq)%T]  
acceptable level of detection risk                     检查风险的可接受水平 Jj\4P1|'7  
acceptance of engagement                       接受委托 $XhMI;h  
accepting the engagement for the first time              首次接受委托 N1ipK9a  
access to asset                                         对资产的接触 _/LGGt4&%  
according to                                     根据,依据,依照 !:|*!  
account balance                                账户余额 hN2A%ds*(j  
account for                                       对……进行会计处理,核算;解释 Z6zV 9hn  
accounting                                        会计,会计学 \Osu1]Jn>  
accounting advisory serve                        会计咨询服务 .J75bX5  
accounting firm                                 会计师事务所 ~A=zjkm  
accounting information                      会计信息,会计资料 RE;A 0E_3  
accounting period                             会计期间 @GN2v,WA?  
accounting policies                                   会计政策 77@N79lqO  
accounting professional bodies                 会计职业组织,会计职业团体 49; 'K  
accounting records                                   会计记录 @PvO;]]%  
accounting responsibility                           会计责任 +]%S}<R  
accounting service                             会计服务 <IZt]P  
accounting standards                                会计准则 "r&,#$6W6  
Accounting Standards for Business Enterprises       企业会计准则 rM7qBt  
accounting system                             会计系统 mU #F>  
accounting treatment                                会计处理 zl1*GVg  
accuracy                                    准确性,精确性 bgor W"'  
additional audit procedures                      追加审计程序 ">bhxXeiN  
addressee                                         收件人,收信人 ^&?,L@ fW  
Administration of State-owned Assets  (the~)     国有资产管理局 h-P|O6@Ki  
administrative laws and regulations                 行政法规 ,R[$S"]!SH  
adverse impact                                 不利影响,负面影响 (!nkv^]  
adverse opinion                                反对意见 cj[b^Wv:  
advisory group                                  咨询组,顾问组 $.jG O!  
agency fee                                        代理费,代理费用 =K`.$R  
aggregate                                          总计,合计为…… % Ln`c.C  
alternation of document and record                 变造文件和记录 {U=J># @G  
alternative audit procedures                      替代审计程序,备选审计程序 DO: ,PZX  
amend                                              修改,修订 63W;N7@  
amortisation                                      摊销 *2zp>(%  
analytical capacity                             分析能力 Bg~]u+c*  
analytical procedures                               分析性程序 RM|J |R  
annual financial statements                        年度会计报表,年度财务报表 6j6CA?|  
appendix                                          附录,附表 }emUpju<C  
applicable                                         适用的 H3rA ?F#+*  
applicable laws and regulations                 适用的法规 -%` ~3*L  
application systems                                  应用系统 0z r27ko  
apply consistently                              一贯地执行,一贯地实施 P-\f-FS  
appropriate                                       适当的,合适的; XG/x Mz~  
征用,挪用 h]oUY.Pf  
appropriate authorization                          适当的授权 '3>;8(s l  
appropriateness of audit evidence                    审计证据的适当性 ;@ePu  
approval                                    批准,核准 b&rBWp0#  
assertion                                    (会计报表上的)认定;确认 fUjo',<s  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 LIID(s!bX  
asset                                                 资产,财产 rt +4-WuK>  
asset restructuring                             资产重组 e S8(HI6{^  
assignment of duties                                 职责的划分 [ inlxJD  
assistant                                     助理,助理人员 juHL$SGC  
associated company                                 联属公司,联营公司 ;\RV C 7  
association                                        联合,结合;协会,社团 '8q3ub<\  
assumption                                       假设,假定 o'DtW#F  
at a given date                                         在某一特定时日 O*:87:I d  
attestation                                         鉴证,公证 6^b)Q(Edut  
attestation service                             鉴证服务 ;"MChk  
audit adjustment                                审计调整 M/<ypJ  
audit areas                                        审计领域 /I7V\  
audit conclusion                                审计结论 6(8 F4[D  
audit effectiveness                             审计效果 =<n ]T;  
audit efficiency                                  审计效率 xk,Uf,,>  
audit engagement letter                      审计业务约定书 v}$Q   
audit evidence                                          审计证据 =2p?_.|'  
audit fee                                    审计费 ?Q]&;5o  
audit files                                          审计档案 Zy(i _B-b  
audit findings                                     审计中发现的事项 T~]~'+<Pi  
audit implementation stage                        审计实施阶段 9<Pg2#*N0  
audit mark                                        审计标识 Nn05me"X  
audit materiality                                 审计重要性 qd0G sr}j  
audit method                                     审计方法 =0cTct6 \  
audit objective                                         审计目标,审计目的 eQ>Ur2H8n  
audit of financial statements                      会计报表审计,财务报表审计 Nh!`"B2B  
audit opinion                                     审计意见 +M=h+3hw](  
audit period                                      被审计期间,被审计年度 >+%#m'Y&&  
audit plan                                          审计计划 S\:^#Yi`  
audit planning                                    编制审计计划,制定审计计划,审计计划 7:UeE~ uB:  
audit planning stage                                  审计计划阶段  y<Koc>8  
audit procedure                                审计程序 QEJu.o  
audit programme                               审计程序表,具体审计计划 i-CJ{l  
audit report                                       审计报告 :4{ `c.S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P'<i3# ;7X  
audit report with a qualified opinion                 有保留意见的审计报告 I*-\u  
audit report with an adverse opinion                否定意见的审计报告 eHgr"f*7   
audit report with dual dates                      双重日期审计报告 rp@:i _]  
audit reporting stage                                 审计报告阶段 mE<_oRM)  
audit responsibility                                   审计责任 H: (B^uH  
audit results                                      审计结果 Z[@ i/. I  
audit risk                                          审计风险 !BoGSI  
audit sampling                                          审计抽样 1`8s "T  
audit sampling techniques                         审计抽样方法,审计抽样技术 + f6LG 0q  
audit strategies                                  审计策略 1n`[D&?q  
audit summary                                         审计总结,审计小结 31G:[;g  
audit team                                         审计小组 0C<\m\|~k  
audit test                                    审计测试 _`?0w#> 0  
audit trail                                          审计轨迹 _A,_RM$Y  
audit work                                        审计工作 Mk*4J]PP  
audit working paper                                 审计工作底稿 o9xc$hX}  
audited financial statement                        审计会计报表,已审计财务报表 {-5)nS^_  
Auditing Guidelines (the~)                      审计规范指南 &y_t,8>5  
auditing standards                             审计准则 H1-DK+Q:  
audit-oriented working paper                          (审计)业务类工作底稿 #*A&jo'E  
authorisation                                     授权 F8w7N$/V",  
authorisation of transaction                       交易的授权 ^2'Y=g>  
availability                                         可获得性  P@O_MT  
B n{QyqI  
balance                                      余额;差额;平衡 VN)WBv  
balance sheet                                    资产负债表 $oW= N   
bank                                                 银行 /gu VA  
bank account                                    银行账户,银行户头 vC,FE )'  
bank statement                                 银行对账单 %wbdg&^  
barter transaction                              易货交易,以物换物交易 q[Ai^79  
basis of audit                                    审计依据 <Y)14w%  
basis of preparation                                (会计报表的)编制基础 5X0ex.  
book of account                               账目,账簿 L\4rvZa  
borrowing                                         借款,贷款,借债 [4yHXZxza  
branch                                              分支,分支机构,分店 1sXCu|\q  
brought forward                                (账户余额等的)承上年,承上期,承上页 U.TZd"  
budget                                              预算 | lLe^FM  
building                                      建筑物;大楼 C@-Hm  
business conditions                                  业务情况,经营情况 Z.${WZW  
business licence                               (企业等的)营业执照 z_'^=9m  
business relation                                业务关系 Oem1=QpaC  
URVW5c  
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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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