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[专业英语]审计词汇英汉对照 [复制链接]

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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 0M98y!A 5^  
   0Wm-` ZA  
审计词汇英汉对照 ybO,~TQ  
   O3Mv"Py%  
A  RZ%X1$  
(*BW/.Fq  
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ability to continue as a going concern               持续经营能力 V,5}hQJ F  
acceptability                                     可接受性,可接受程度 V~Lq, oth  
acceptable level of detection risk                     检查风险的可接受水平 L|w-s4L  
acceptance of engagement                       接受委托 S>E.*]_  
accepting the engagement for the first time              首次接受委托 kc[["w&  
access to asset                                         对资产的接触 LS;anNk@.}  
according to                                     根据,依据,依照 ii9/ UtIQ  
account balance                                账户余额 j@!}r|-T  
account for                                       对……进行会计处理,核算;解释 RY< b]|  
accounting                                        会计,会计学 ?!oa15  
accounting advisory serve                        会计咨询服务 FJ"9Hs2  
accounting firm                                 会计师事务所 SqB|(~S  
accounting information                      会计信息,会计资料 @~3c;9LkY  
accounting period                             会计期间 N@)~j+Pz  
accounting policies                                   会计政策 a6P.Zf7  
accounting professional bodies                 会计职业组织,会计职业团体 f tDV3If  
accounting records                                   会计记录 Bdepvc}[#  
accounting responsibility                           会计责任 ~\,6 C1M  
accounting service                             会计服务 7bS[\5  
accounting standards                                会计准则 Jo<6M'  
Accounting Standards for Business Enterprises       企业会计准则 *xP:7K  
accounting system                             会计系统 *, K \A  
accounting treatment                                会计处理 UUqj?'Nv  
accuracy                                    准确性,精确性 ppK CY4  
additional audit procedures                      追加审计程序 Bx4GFCdifC  
addressee                                         收件人,收信人 A o$z )<d'  
Administration of State-owned Assets  (the~)     国有资产管理局 gw T,D.'Ut  
administrative laws and regulations                 行政法规 qw1J{xoHW  
adverse impact                                 不利影响,负面影响 nUHVPuQ/'T  
adverse opinion                                反对意见 fM.|#eLi  
advisory group                                  咨询组,顾问组 e]?S-J'z  
agency fee                                        代理费,代理费用 P.DWC'IBN  
aggregate                                          总计,合计为…… Al}PJz\  
alternation of document and record                 变造文件和记录 d?Cl04  
alternative audit procedures                      替代审计程序,备选审计程序 f34&:xz2U  
amend                                              修改,修订 gQ#T7  
amortisation                                      摊销 F-0PmO~3+W  
analytical capacity                             分析能力 |0p'p$%  
analytical procedures                               分析性程序 &y\2:IyA  
annual financial statements                        年度会计报表,年度财务报表 ku8c)  
appendix                                          附录,附表 Uiw7Y\Im|  
applicable                                         适用的 ]5/U}Um  
applicable laws and regulations                 适用的法规 8 GN{*Hg  
application systems                                  应用系统 YU(*kC8   
apply consistently                              一贯地执行,一贯地实施 P^W47 SO  
appropriate                                       适当的,合适的; c F]3gM  
征用,挪用 Dj"=kL0  
appropriate authorization                          适当的授权  ?Nql7F4  
appropriateness of audit evidence                    审计证据的适当性 c@M@t0WT[  
approval                                    批准,核准 DjvgKy=Jr_  
assertion                                    (会计报表上的)认定;确认 .+h pxZ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 K9'*q3z   
asset                                                 资产,财产 I3Xh[% -!  
asset restructuring                             资产重组 uF"`y&go  
assignment of duties                                 职责的划分 y:[]+  
assistant                                     助理,助理人员 7g+]  
associated company                                 联属公司,联营公司 ! -@!u   
association                                        联合,结合;协会,社团 pUGfm  
assumption                                       假设,假定 uiA:(2AQ  
at a given date                                         在某一特定时日 l}c2l'  
attestation                                         鉴证,公证 a@ }r[0O  
attestation service                             鉴证服务 REBDr;tv  
audit adjustment                                审计调整 RNtA4rC>#  
audit areas                                        审计领域 !5t 3Y  
audit conclusion                                审计结论 Nn1^#kc  
audit effectiveness                             审计效果 -$ z"74  
audit efficiency                                  审计效率 F*:NKT d  
audit engagement letter                      审计业务约定书 QC,(rB  
audit evidence                                          审计证据 Wb4{*~  
audit fee                                    审计费 ,s&~U<Z  
audit files                                          审计档案 \RyA}P5 S  
audit findings                                     审计中发现的事项 1 R9? [RE  
audit implementation stage                        审计实施阶段 u?Mu*r?  
audit mark                                        审计标识 IkNt! 2s_  
audit materiality                                 审计重要性 <W') ~o}  
audit method                                     审计方法 )^f Q@C8  
audit objective                                         审计目标,审计目的 N==_'`O1Q0  
audit of financial statements                      会计报表审计,财务报表审计 G$uOk?R#5c  
audit opinion                                     审计意见 WVK-dBU  
audit period                                      被审计期间,被审计年度 8;&S9'ci  
audit plan                                          审计计划 wN hR(M7  
audit planning                                    编制审计计划,制定审计计划,审计计划 5THS5'  
audit planning stage                                  审计计划阶段 <dPxy`_  
audit procedure                                审计程序 m@yVG|eP#  
audit programme                               审计程序表,具体审计计划 <>Ddxmw  
audit report                                       审计报告 N@a'd0oTd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JMl hBh  
audit report with a qualified opinion                 有保留意见的审计报告 v/.h%6n?  
audit report with an adverse opinion                否定意见的审计报告 /Py>HzRE:  
audit report with dual dates                      双重日期审计报告 >1I2R/'  
audit reporting stage                                 审计报告阶段 05I39/T%  
audit responsibility                                   审计责任 \OT)KVwO  
audit results                                      审计结果 9Ru%E>el-  
audit risk                                          审计风险 &ntP ~!w  
audit sampling                                          审计抽样 ai  _fN  
audit sampling techniques                         审计抽样方法,审计抽样技术 H-KwkH`L4  
audit strategies                                  审计策略 sxwW9 _C  
audit summary                                         审计总结,审计小结 `R52{B#&/  
audit team                                         审计小组 Mq lo:7 ^F  
audit test                                    审计测试 q,JA~GG  
audit trail                                          审计轨迹 W)msaq,  
audit work                                        审计工作 aX'g9E  
audit working paper                                 审计工作底稿 b\j&!_   
audited financial statement                        审计会计报表,已审计财务报表 2*wO5v  
Auditing Guidelines (the~)                      审计规范指南 b_gN?F7_  
auditing standards                             审计准则 05VOUa*pb  
audit-oriented working paper                          (审计)业务类工作底稿 &W<>^C2v  
authorisation                                     授权 &z X 3  
authorisation of transaction                       交易的授权 OK?3,<x  
availability                                         可获得性 yki51rOI*  
B p6y0W`U  
balance                                      余额;差额;平衡 ])j|< W/  
balance sheet                                    资产负债表 \i;&@Kp.N  
bank                                                 银行 6 #x)W  
bank account                                    银行账户,银行户头 cm 9 oG  
bank statement                                 银行对账单 lH@E%  
barter transaction                              易货交易,以物换物交易 K&IrTA j}  
basis of audit                                    审计依据 ^HlLj#  
basis of preparation                                (会计报表的)编制基础 ={E!8"  
book of account                               账目,账簿 x+y!P  
borrowing                                         借款,贷款,借债 H@2"ove-uC  
branch                                              分支,分支机构,分店 Xtu`5p_Qv  
brought forward                                (账户余额等的)承上年,承上期,承上页 x1V2|~;p|  
budget                                              预算 t-7[Mk9@  
building                                      建筑物;大楼 feI[M;7u  
business conditions                                  业务情况,经营情况 >6l;/J  
business licence                               (企业等的)营业执照 P`3s\8[Q  
business relation                                业务关系 [[0bhmG)  
S|q!? /jqj  
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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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