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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 $'KQP8M+  
   Hc\C0V<  
审计词汇英汉对照 ;8oe-xS\+  
   LEM%B??&5z  
A Yuw:W:wY  
NWh1u`  
GXxI=,L8F  
ability to continue as a going concern               持续经营能力 x^@oY5}cr  
acceptability                                     可接受性,可接受程度 !p$p 7   
acceptable level of detection risk                     检查风险的可接受水平 w71YA#cg  
acceptance of engagement                       接受委托 S'5)K  
accepting the engagement for the first time              首次接受委托 j4,y+ 9U  
access to asset                                         对资产的接触 0g30nr)  
according to                                     根据,依据,依照 @'>RGaPV  
account balance                                账户余额 0GxJja  
account for                                       对……进行会计处理,核算;解释 Iuz_u2"C  
accounting                                        会计,会计学 (o*YGYC  
accounting advisory serve                        会计咨询服务 O*v&C Hd3  
accounting firm                                 会计师事务所 7;|"1H:cmw  
accounting information                      会计信息,会计资料 W8S sv  
accounting period                             会计期间 ]+Lr' HF  
accounting policies                                   会计政策 =s!0EwDH3  
accounting professional bodies                 会计职业组织,会计职业团体 QL 8C !&=  
accounting records                                   会计记录 n 6 pJ]Ce  
accounting responsibility                           会计责任 1N(#4mE=  
accounting service                             会计服务 L9O;K$[s  
accounting standards                                会计准则 N `:MF 9  
Accounting Standards for Business Enterprises       企业会计准则 Hrpz4E%\Aw  
accounting system                             会计系统 61Cc? a*_  
accounting treatment                                会计处理 +z nlf-  
accuracy                                    准确性,精确性 K?J_cnJ`  
additional audit procedures                      追加审计程序 =q0V%h{  
addressee                                         收件人,收信人 }x C2~  
Administration of State-owned Assets  (the~)     国有资产管理局 ?|k bIZP(  
administrative laws and regulations                 行政法规 MJ ch Z  
adverse impact                                 不利影响,负面影响 ~\(c;J*Ir  
adverse opinion                                反对意见 <qfAW?tF  
advisory group                                  咨询组,顾问组 27N;>   
agency fee                                        代理费,代理费用 ]fzXrN_  
aggregate                                          总计,合计为…… 5H.~pc2y  
alternation of document and record                 变造文件和记录 %d];h  
alternative audit procedures                      替代审计程序,备选审计程序 Z@1kx3Wx$  
amend                                              修改,修订 !b_(|~7Lc  
amortisation                                      摊销 aC`>~uX##V  
analytical capacity                             分析能力 VIdKe&,  
analytical procedures                               分析性程序 o3`U;@&u  
annual financial statements                        年度会计报表,年度财务报表 }O7sP^  
appendix                                          附录,附表 {,JO} Dmu5  
applicable                                         适用的 ( jU $   
applicable laws and regulations                 适用的法规 peu9B gs  
application systems                                  应用系统 dJ I }uQ  
apply consistently                              一贯地执行,一贯地实施 Y f!Oo  
appropriate                                       适当的,合适的; =S{OzF  
征用,挪用 mP\V.^  
appropriate authorization                          适当的授权 by'KJxl[  
appropriateness of audit evidence                    审计证据的适当性 Xi%Og\vm5  
approval                                    批准,核准 B?i#m^S  
assertion                                    (会计报表上的)认定;确认 1v|-+p42  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 0&s a#g2  
asset                                                 资产,财产 d^A]]Xg  
asset restructuring                             资产重组 pDlrK&;\z  
assignment of duties                                 职责的划分 h"+7cc@  
assistant                                     助理,助理人员 =tD*,2]  
associated company                                 联属公司,联营公司 BeLD` 4K  
association                                        联合,结合;协会,社团 JD#q6 &|  
assumption                                       假设,假定 %Zk6K!MY#  
at a given date                                         在某一特定时日 <~5O-.G]  
attestation                                         鉴证,公证 1l$ C3c  
attestation service                             鉴证服务 GqxnB k1  
audit adjustment                                审计调整 7 tlK'j'  
audit areas                                        审计领域 \"(?k>]E  
audit conclusion                                审计结论 9{OO'at?  
audit effectiveness                             审计效果 OUUV8K  
audit efficiency                                  审计效率 J{b#X"i  
audit engagement letter                      审计业务约定书 Oe;#q  
audit evidence                                          审计证据 {EvT7W  
audit fee                                    审计费 y@7fR9hp<  
audit files                                          审计档案 q  
audit findings                                     审计中发现的事项 #epbc K  
audit implementation stage                        审计实施阶段 ':pDlUA  
audit mark                                        审计标识 nC p/.]Y*  
audit materiality                                 审计重要性 q~ a FV<Q  
audit method                                     审计方法 nRc\!4  
audit objective                                         审计目标,审计目的 Mc.{I"c@  
audit of financial statements                      会计报表审计,财务报表审计 I :<,9.   
audit opinion                                     审计意见 O8 .xt|  
audit period                                      被审计期间,被审计年度 _aevaWtEx  
audit plan                                          审计计划 }R<t=):  
audit planning                                    编制审计计划,制定审计计划,审计计划 Q&:)D7m\)S  
audit planning stage                                  审计计划阶段 FzX ;~CA  
audit procedure                                审计程序 kVQm|frUz  
audit programme                               审计程序表,具体审计计划 Lbrl CB+  
audit report                                       审计报告 # &.syD#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  Kg';[G\  
audit report with a qualified opinion                 有保留意见的审计报告 ~\JB)ca.  
audit report with an adverse opinion                否定意见的审计报告 i'li;xUhZ  
audit report with dual dates                      双重日期审计报告 3XlQ4  
audit reporting stage                                 审计报告阶段 5kw  K%  
audit responsibility                                   审计责任 `{!A1xKZ  
audit results                                      审计结果 L@GICW~  
audit risk                                          审计风险 ?YR;o4  
audit sampling                                          审计抽样 n7bVL#Sq[  
audit sampling techniques                         审计抽样方法,审计抽样技术 B1_9l3RM  
audit strategies                                  审计策略 x t-s"A  
audit summary                                         审计总结,审计小结 `f}s<At  
audit team                                         审计小组 bK%F_v3'  
audit test                                    审计测试  _C5i\Y)  
audit trail                                          审计轨迹 >hNSEWMY`  
audit work                                        审计工作 d]e36Dwk  
audit working paper                                 审计工作底稿 qI9j=4s.  
audited financial statement                        审计会计报表,已审计财务报表 G,!jP2S  
Auditing Guidelines (the~)                      审计规范指南 ):PN0 .H8  
auditing standards                             审计准则 "<0!S~]  
audit-oriented working paper                          (审计)业务类工作底稿 bs|gQZG  
authorisation                                     授权 y[$UeE"0  
authorisation of transaction                       交易的授权 :ir# 7/  
availability                                         可获得性 `3\U9ZH23  
B 5 NYS@76o7  
balance                                      余额;差额;平衡 :G 5p`;hGo  
balance sheet                                    资产负债表 TNqL ')f  
bank                                                 银行 Db Qp (W0  
bank account                                    银行账户,银行户头 ,JdBVt  
bank statement                                 银行对账单 \;Q(o$5<  
barter transaction                              易货交易,以物换物交易 |iUF3s|?  
basis of audit                                    审计依据  Culv/  
basis of preparation                                (会计报表的)编制基础 LmJjO:W}^y  
book of account                               账目,账簿 4ct-K)Ris  
borrowing                                         借款,贷款,借债 dY}5Kmt  
branch                                              分支,分支机构,分店 A[m?^vk q  
brought forward                                (账户余额等的)承上年,承上期,承上页 NxnR QS  
budget                                              预算 e*T^:2oRl  
building                                      建筑物;大楼 v];YC6shx  
business conditions                                  业务情况,经营情况 D Z*c.|W  
business licence                               (企业等的)营业执照 DL V ny]  
business relation                                业务关系 Zuzwc[Z1  
*Hn=)q  
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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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