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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 9,=3D2x&  
   v# ab2  
审计词汇英汉对照 WbC|2!  
   rH7|r\]r  
A 4jefU}e9#  
=,&PD(.  
,<*n>W4|  
ability to continue as a going concern               持续经营能力 #?.Yc%5B  
acceptability                                     可接受性,可接受程度  $wUFHEl  
acceptable level of detection risk                     检查风险的可接受水平 < U`lh  
acceptance of engagement                       接受委托 tjc3;9  
accepting the engagement for the first time              首次接受委托 %7 h _D  
access to asset                                         对资产的接触 )O~LXK=b  
according to                                     根据,依据,依照 (y%}].[bB  
account balance                                账户余额 {aP5Mem  
account for                                       对……进行会计处理,核算;解释 IBWUXG;  
accounting                                        会计,会计学 >oi`%V  
accounting advisory serve                        会计咨询服务 {Y-<#U~iH  
accounting firm                                 会计师事务所 o %sBU  
accounting information                      会计信息,会计资料 XL>v$7`#  
accounting period                             会计期间 $6.CN#  
accounting policies                                   会计政策 wjW>#DE  
accounting professional bodies                 会计职业组织,会计职业团体 p Ux ~  
accounting records                                   会计记录 bI.LE/yk  
accounting responsibility                           会计责任 %cMX]U  
accounting service                             会计服务 +@[T0cXp  
accounting standards                                会计准则 ?#"rI6  
Accounting Standards for Business Enterprises       企业会计准则 3 /V&PDC*'  
accounting system                             会计系统 T!e ]=  
accounting treatment                                会计处理 n;8[WR)  
accuracy                                    准确性,精确性 <a7y]Py  
additional audit procedures                      追加审计程序 @~% R%Vu  
addressee                                         收件人,收信人 OcQ>01Q  
Administration of State-owned Assets  (the~)     国有资产管理局 ei)ljvvmHP  
administrative laws and regulations                 行政法规 R=P=?U.  
adverse impact                                 不利影响,负面影响 tcyami6D4  
adverse opinion                                反对意见 uu L"o  
advisory group                                  咨询组,顾问组 NfizX!w&  
agency fee                                        代理费,代理费用 3wK{?  
aggregate                                          总计,合计为…… <6g{vNA  
alternation of document and record                 变造文件和记录 o-\ K]  
alternative audit procedures                      替代审计程序,备选审计程序 wYy= Tl-N  
amend                                              修改,修订 x`K<z J   
amortisation                                      摊销 heJI5t,  
analytical capacity                             分析能力 V(Ll]g/T_;  
analytical procedures                               分析性程序 rC.z772y%  
annual financial statements                        年度会计报表,年度财务报表 zu}oeAQc$  
appendix                                          附录,附表 ! iuD mL  
applicable                                         适用的 bb}zn'xC  
applicable laws and regulations                 适用的法规  (c;F%m|  
application systems                                  应用系统 9 I>qD  
apply consistently                              一贯地执行,一贯地实施 _$%.F| :  
appropriate                                       适当的,合适的; N>##} i  
征用,挪用 ZGgKCCt  
appropriate authorization                          适当的授权 Z18T<e  
appropriateness of audit evidence                    审计证据的适当性 6L[Yn?;  
approval                                    批准,核准 NrH2U Jm  
assertion                                    (会计报表上的)认定;确认 ?145^ w  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 5v6 x  
asset                                                 资产,财产 94 58.!3  
asset restructuring                             资产重组 [4 L[.N@  
assignment of duties                                 职责的划分 F N6 GV  
assistant                                     助理,助理人员 CY~]lQ  
associated company                                 联属公司,联营公司 &nkYJi(!  
association                                        联合,结合;协会,社团 .CGPG,\2  
assumption                                       假设,假定 Nn<TPT[,  
at a given date                                         在某一特定时日 _b8&$\>  
attestation                                         鉴证,公证 \6o%gpUkD  
attestation service                             鉴证服务 iJ n<  
audit adjustment                                审计调整 |#9Nu9ak  
audit areas                                        审计领域 D^qto{!  
audit conclusion                                审计结论 n{sF'n</  
audit effectiveness                             审计效果 <QbD ;(%  
audit efficiency                                  审计效率 2noKy}q  
audit engagement letter                      审计业务约定书 MH@=Qqx#=t  
audit evidence                                          审计证据 q6DuLFatc*  
audit fee                                    审计费 T-e'r  
audit files                                          审计档案 nmI os]B  
audit findings                                     审计中发现的事项 6.%M:j0 0E  
audit implementation stage                        审计实施阶段 vN#?>aL  
audit mark                                        审计标识 3!E*h0$}  
audit materiality                                 审计重要性 (jb9Uk_t  
audit method                                     审计方法 ~D# -i >Z  
audit objective                                         审计目标,审计目的 mQEE?/xX;  
audit of financial statements                      会计报表审计,财务报表审计 FYPv:k   
audit opinion                                     审计意见 /)RyRS8c  
audit period                                      被审计期间,被审计年度 .j"iJ/  
audit plan                                          审计计划 )!SA]>-  
audit planning                                    编制审计计划,制定审计计划,审计计划 @qj4rt"  
audit planning stage                                  审计计划阶段 '}#=I 9=ss  
audit procedure                                审计程序 ; kPx@C   
audit programme                               审计程序表,具体审计计划 OpFe=1Q  
audit report                                       审计报告 [7x,&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .. jc^'L  
audit report with a qualified opinion                 有保留意见的审计报告 j9Qd 45  
audit report with an adverse opinion                否定意见的审计报告 m?3!   
audit report with dual dates                      双重日期审计报告 qTc-Z5  
audit reporting stage                                 审计报告阶段 e4:,W+g,9  
audit responsibility                                   审计责任 wUb5[m  
audit results                                      审计结果 UuXq+HYR  
audit risk                                          审计风险 dy/\>hu  
audit sampling                                          审计抽样 |2RoDW  
audit sampling techniques                         审计抽样方法,审计抽样技术 \j C[|LM&  
audit strategies                                  审计策略 SURbH;[   
audit summary                                         审计总结,审计小结 xvo""R/g8  
audit team                                         审计小组 \S #Mc  
audit test                                    审计测试 O^|:q  
audit trail                                          审计轨迹  TA;r  
audit work                                        审计工作 a,eR'L<"*-  
audit working paper                                 审计工作底稿 `^ FAD   
audited financial statement                        审计会计报表,已审计财务报表 GD(gm, ,)  
Auditing Guidelines (the~)                      审计规范指南 2@7f^be  
auditing standards                             审计准则 =VA5!-6<Uq  
audit-oriented working paper                          (审计)业务类工作底稿 pO]{Y?X:  
authorisation                                     授权 iczJXA+  
authorisation of transaction                       交易的授权 i'XW)n  
availability                                         可获得性 @4sEHk 3  
B nsf.wHGZ"J  
balance                                      余额;差额;平衡 Q\H1=8  
balance sheet                                    资产负债表 ;MSdTHN"  
bank                                                 银行 +]?/c>M  
bank account                                    银行账户,银行户头 W`^euBr7R>  
bank statement                                 银行对账单 j&6O 1  
barter transaction                              易货交易,以物换物交易 Y dgDMd-1  
basis of audit                                    审计依据 ,orq&#*Wd  
basis of preparation                                (会计报表的)编制基础 !+bLh W`  
book of account                               账目,账簿 $a / jfpV  
borrowing                                         借款,贷款,借债 D,$!.5OA  
branch                                              分支,分支机构,分店 op!ft/Yyb  
brought forward                                (账户余额等的)承上年,承上期,承上页 dP[vXhc  
budget                                              预算 R0 yPmh,{  
building                                      建筑物;大楼 *\gS 2[S  
business conditions                                  业务情况,经营情况 CdB sd  
business licence                               (企业等的)营业执照 [Eq7!_ 3  
business relation                                业务关系 SynL%Y9)|,  
aC!e#(q  
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只看该作者 1楼 发表于: 2012-04-24
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