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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 ?FRR";  
   (xU+Y1*g"%  
审计词汇英汉对照 7R\!'`]\M  
   1SBc:!2  
A 9Ao0$|@b  
=goZI67  
0/.#V*KM  
ability to continue as a going concern               持续经营能力 }9C5U>?  
acceptability                                     可接受性,可接受程度 '-#6;_ i<  
acceptable level of detection risk                     检查风险的可接受水平 V:42\b7x  
acceptance of engagement                       接受委托 kO<`RHlX=  
accepting the engagement for the first time              首次接受委托 c ;3bX6RD*  
access to asset                                         对资产的接触 $ Z;HE/ 3  
according to                                     根据,依据,依照 QN(f8t(  
account balance                                账户余额 TJtW?c7  
account for                                       对……进行会计处理,核算;解释 {d$S~  
accounting                                        会计,会计学 da@y*TO#i  
accounting advisory serve                        会计咨询服务  w'=#7$N  
accounting firm                                 会计师事务所 :, F^{  
accounting information                      会计信息,会计资料 *8p\.za1  
accounting period                             会计期间 6RZ[X[R[}  
accounting policies                                   会计政策 ~H0~5v F  
accounting professional bodies                 会计职业组织,会计职业团体 TGLkw XOkT  
accounting records                                   会计记录 ,8uu,,c  
accounting responsibility                           会计责任 PiB)pUYj  
accounting service                             会计服务 tC+9W1o  
accounting standards                                会计准则 @"9y\1u  
Accounting Standards for Business Enterprises       企业会计准则 gb:Cc,F,%  
accounting system                             会计系统 tYfhKJzGC  
accounting treatment                                会计处理 Y=G *[G#  
accuracy                                    准确性,精确性 /2u;w !oi.  
additional audit procedures                      追加审计程序 Cu({%Gy+  
addressee                                         收件人,收信人 !W:QLOe6F  
Administration of State-owned Assets  (the~)     国有资产管理局 y_"GMw  
administrative laws and regulations                 行政法规 $2BRi@  
adverse impact                                 不利影响,负面影响 Y,D\_il_  
adverse opinion                                反对意见 kyJv,!};  
advisory group                                  咨询组,顾问组 ZNB*Azi  
agency fee                                        代理费,代理费用 F dv&kK!  
aggregate                                          总计,合计为…… c7\bA7.  
alternation of document and record                 变造文件和记录 p!'wOThO`  
alternative audit procedures                      替代审计程序,备选审计程序 HXU"]s2Z  
amend                                              修改,修订 Ao96[2U6  
amortisation                                      摊销 | 7>1)  
analytical capacity                             分析能力 }sy3M rb  
analytical procedures                               分析性程序 B^Ql[m&5+  
annual financial statements                        年度会计报表,年度财务报表 }VR&*UJE  
appendix                                          附录,附表 7k6rhf7H  
applicable                                         适用的 tBBN62^ X  
applicable laws and regulations                 适用的法规 `@.YyPxX\  
application systems                                  应用系统 `M>{43dj  
apply consistently                              一贯地执行,一贯地实施 l O, 2  
appropriate                                       适当的,合适的; l%Sz6  
征用,挪用 @=wAk5[IN  
appropriate authorization                          适当的授权 O8u"Y0$*w  
appropriateness of audit evidence                    审计证据的适当性 4BEVG&Ks  
approval                                    批准,核准 mKpUEJ<a  
assertion                                    (会计报表上的)认定;确认 d; #9xD'  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ^Hq}9OyS9  
asset                                                 资产,财产 MPzqw)_-v  
asset restructuring                             资产重组 rvE!Q=y~  
assignment of duties                                 职责的划分 d+T]EpQJ*  
assistant                                     助理,助理人员 '%RMpyK~  
associated company                                 联属公司,联营公司 s* 9tWSd  
association                                        联合,结合;协会,社团 }T c)M_  
assumption                                       假设,假定 \( (>i7C  
at a given date                                         在某一特定时日 >4Ec V1y  
attestation                                         鉴证,公证 nBiSc*  
attestation service                             鉴证服务 M~662]Ekk  
audit adjustment                                审计调整 z5'VsK:  
audit areas                                        审计领域 xC;$/u%'  
audit conclusion                                审计结论 Zl,K#  
audit effectiveness                             审计效果 uaDU+y wL  
audit efficiency                                  审计效率 1}jE?{V*  
audit engagement letter                      审计业务约定书 X<9DE!/)  
audit evidence                                          审计证据 hChM hc  
audit fee                                    审计费 +}+hTY$a  
audit files                                          审计档案 !Rb7q{@>  
audit findings                                     审计中发现的事项 wFqz.HoB  
audit implementation stage                        审计实施阶段 *fd` .}  
audit mark                                        审计标识 !d(!1fC  
audit materiality                                 审计重要性 RTl7vzG  
audit method                                     审计方法 Y6N+,FAk+J  
audit objective                                         审计目标,审计目的 <K\F /`c  
audit of financial statements                      会计报表审计,财务报表审计 T!a8c<'V  
audit opinion                                     审计意见 !-MG"\#Wq  
audit period                                      被审计期间,被审计年度 p`d:g BZ  
audit plan                                          审计计划 Ej34^*m9k  
audit planning                                    编制审计计划,制定审计计划,审计计划 qw , >~  
audit planning stage                                  审计计划阶段 |u}sX5/q  
audit procedure                                审计程序 2PeI+!7s  
audit programme                               审计程序表,具体审计计划 t3s}U@(C  
audit report                                       审计报告  zIAMM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oNCDG|8z  
audit report with a qualified opinion                 有保留意见的审计报告 /Cg/Rwl  
audit report with an adverse opinion                否定意见的审计报告 HdnSs0 /  
audit report with dual dates                      双重日期审计报告 s+CXKb +  
audit reporting stage                                 审计报告阶段 lmc-ofEv  
audit responsibility                                   审计责任 `GDYL7pM(  
audit results                                      审计结果 un9o~3SF<  
audit risk                                          审计风险 e5XikL u  
audit sampling                                          审计抽样 1b!l+ 8!  
audit sampling techniques                         审计抽样方法,审计抽样技术 G/ ^|oJ/G  
audit strategies                                  审计策略 /gdo~  
audit summary                                         审计总结,审计小结 pF !vW  
audit team                                         审计小组 :<(<tz7dj  
audit test                                    审计测试 /6.b>|zF  
audit trail                                          审计轨迹 9E#(iP  
audit work                                        审计工作 QV 'y6m\  
audit working paper                                 审计工作底稿 C4cg,>P7  
audited financial statement                        审计会计报表,已审计财务报表 kt:%]ZZL  
Auditing Guidelines (the~)                      审计规范指南 JR>B<{xB  
auditing standards                             审计准则 p-6.:y  
audit-oriented working paper                          (审计)业务类工作底稿 H Z}'W<N  
authorisation                                     授权 ^}[ N4  
authorisation of transaction                       交易的授权 ixH7oWH#  
availability                                         可获得性 Qv=Z  
B $Yxy(7d7w  
balance                                      余额;差额;平衡 V9bLm,DtT  
balance sheet                                    资产负债表 r 1a{Y8?  
bank                                                 银行 yTvK)4&  
bank account                                    银行账户,银行户头 mT9\%5d3  
bank statement                                 银行对账单 X5yhS  
barter transaction                              易货交易,以物换物交易 |S}*M<0  
basis of audit                                    审计依据 3// v{ce1]  
basis of preparation                                (会计报表的)编制基础 CyU>S}t  
book of account                               账目,账簿 {2Ibd i  
borrowing                                         借款,贷款,借债 18HHEW{  
branch                                              分支,分支机构,分店 SYwNx">Bq  
brought forward                                (账户余额等的)承上年,承上期,承上页 O^$Zz<  
budget                                              预算 )gLasR.1  
building                                      建筑物;大楼 v%- V|L  
business conditions                                  业务情况,经营情况 !Ch ya  
business licence                               (企业等的)营业执照 -XyuA:pxx  
business relation                                业务关系 Lgfr"{C  
*Wau 7  
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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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