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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 Ak BMwV  
   I 3$dVls}  
审计词汇英汉对照 diT=x52  
   n/Dp"4H%q  
A mUP.rb6  
{D`T0qPT[  
o l ({AYB  
ability to continue as a going concern               持续经营能力 0C$vS`s&  
acceptability                                     可接受性,可接受程度 } cN W^4F  
acceptable level of detection risk                     检查风险的可接受水平 7 hw .B'7  
acceptance of engagement                       接受委托 Jjm|9|C,  
accepting the engagement for the first time              首次接受委托 n"D ?I  
access to asset                                         对资产的接触 AMCyj`Ur  
according to                                     根据,依据,依照 [(mlv42"  
account balance                                账户余额 3HC  
account for                                       对……进行会计处理,核算;解释 9Kv|>#zff  
accounting                                        会计,会计学 kxB., '  
accounting advisory serve                        会计咨询服务 'MxSd(T =  
accounting firm                                 会计师事务所 8|g<X1H{M  
accounting information                      会计信息,会计资料 1DJekiWf  
accounting period                             会计期间 I PCGt{B~  
accounting policies                                   会计政策 Yl^mAS[w&  
accounting professional bodies                 会计职业组织,会计职业团体 X$n(-65  
accounting records                                   会计记录 dp5cDF}l  
accounting responsibility                           会计责任 ml!5:r>  
accounting service                             会计服务 jLVl4h&  
accounting standards                                会计准则 f' Mop= .  
Accounting Standards for Business Enterprises       企业会计准则 _e<o7Y@_  
accounting system                             会计系统 MgM D\  
accounting treatment                                会计处理 42C<1@>zO  
accuracy                                    准确性,精确性 uE5X~  
additional audit procedures                      追加审计程序 n# 7Pr/*0  
addressee                                         收件人,收信人 8Cx^0  
Administration of State-owned Assets  (the~)     国有资产管理局 Fke//- R  
administrative laws and regulations                 行政法规 S Z U \i*  
adverse impact                                 不利影响,负面影响 b1?xeG#  
adverse opinion                                反对意见 zw@'vncc  
advisory group                                  咨询组,顾问组 8?FueAM'  
agency fee                                        代理费,代理费用 45 >XKr.%  
aggregate                                          总计,合计为…… E,[xUz"  
alternation of document and record                 变造文件和记录 >l5$9wO  
alternative audit procedures                      替代审计程序,备选审计程序 TLa]O1=Bf.  
amend                                              修改,修订 ] ZoPQUS?  
amortisation                                      摊销 )xU-;z0"~  
analytical capacity                             分析能力 P ,mN >  
analytical procedures                               分析性程序 w Iv o"|%  
annual financial statements                        年度会计报表,年度财务报表 bZw naM4"F  
appendix                                          附录,附表 KW3+luI6  
applicable                                         适用的 0#p/A^\#7M  
applicable laws and regulations                 适用的法规 5]Ajf;W\  
application systems                                  应用系统 )6X.Nfkb^k  
apply consistently                              一贯地执行,一贯地实施 oYM3Rgxf9Q  
appropriate                                       适当的,合适的; kL*0M<0 (  
征用,挪用 $7Jo8^RE  
appropriate authorization                          适当的授权 V*[b} Xew  
appropriateness of audit evidence                    审计证据的适当性 V A^l+Z,d  
approval                                    批准,核准 'fd1Pj9~$  
assertion                                    (会计报表上的)认定;确认 ?}QH=&=^  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 8(U{2B8>\%  
asset                                                 资产,财产 u{H?4|'(  
asset restructuring                             资产重组 io2)1cE&f  
assignment of duties                                 职责的划分 &"Ux6mF-"  
assistant                                     助理,助理人员 ?=Pd  
associated company                                 联属公司,联营公司 6=GZLpv  
association                                        联合,结合;协会,社团 $1 4:(<  
assumption                                       假设,假定 mu]as: ~  
at a given date                                         在某一特定时日 ]2SI!Ai7  
attestation                                         鉴证,公证 o2H1N~e#c  
attestation service                             鉴证服务 3(E $I5  
audit adjustment                                审计调整 7;:#;YS ha  
audit areas                                        审计领域 q>!L6h5]t  
audit conclusion                                审计结论 j{++6<tr  
audit effectiveness                             审计效果 +~zXDBS9  
audit efficiency                                  审计效率 7*+]wEs  
audit engagement letter                      审计业务约定书 xl9aV\ W  
audit evidence                                          审计证据 L:nXWz  
audit fee                                    审计费 gxNL_(A  
audit files                                          审计档案 Kb ;dKQ  
audit findings                                     审计中发现的事项 LaFZ?7@|}  
audit implementation stage                        审计实施阶段 _o3e]{  
audit mark                                        审计标识 3 fj  
audit materiality                                 审计重要性 >`RRP}u=u  
audit method                                     审计方法 l: |D,q  
audit objective                                         审计目标,审计目的 ?i\;:<e4  
audit of financial statements                      会计报表审计,财务报表审计 m|tC24  
audit opinion                                     审计意见 f>jwN@(  
audit period                                      被审计期间,被审计年度 fK}h"iH+K  
audit plan                                          审计计划 $m$;v<PSe  
audit planning                                    编制审计计划,制定审计计划,审计计划 KxGX\   
audit planning stage                                  审计计划阶段 . RVVWqW  
audit procedure                                审计程序  l~s7Ae  
audit programme                               审计程序表,具体审计计划 a dfR!&J  
audit report                                       审计报告 w&h 2y4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;Y9=!.Ak0y  
audit report with a qualified opinion                 有保留意见的审计报告 )KSoq/  
audit report with an adverse opinion                否定意见的审计报告 UKd'+R]  
audit report with dual dates                      双重日期审计报告 'fV%Z  
audit reporting stage                                 审计报告阶段 gO?44^hMe  
audit responsibility                                   审计责任 NR%Y+8^M  
audit results                                      审计结果 IE~%=/|  
audit risk                                          审计风险 sfT+i;p  
audit sampling                                          审计抽样 M5L{*>4|6  
audit sampling techniques                         审计抽样方法,审计抽样技术 \`.F\ Z  
audit strategies                                  审计策略 q}|U4MJm  
audit summary                                         审计总结,审计小结 zSTR^sgJ  
audit team                                         审计小组 )P&9A)8  
audit test                                    审计测试 4p`XG1Pt  
audit trail                                          审计轨迹 e9pOisZ;8  
audit work                                        审计工作 rt7<Q47QE  
audit working paper                                 审计工作底稿 Nt`b;X&  
audited financial statement                        审计会计报表,已审计财务报表 +YY8h>h j  
Auditing Guidelines (the~)                      审计规范指南 MZv]s  
auditing standards                             审计准则 b}9[s  
audit-oriented working paper                          (审计)业务类工作底稿 klOp ^w  
authorisation                                     授权 or*HC&c7  
authorisation of transaction                       交易的授权 Et2JxbD  
availability                                         可获得性 8ip7^  
B |f( ~@Q:  
balance                                      余额;差额;平衡 VaZn{z  
balance sheet                                    资产负债表 R,2=&+ e  
bank                                                 银行 is; XmF*5=  
bank account                                    银行账户,银行户头 \{\MxXW  
bank statement                                 银行对账单 t G.(flW,  
barter transaction                              易货交易,以物换物交易 u^W2UE\  
basis of audit                                    审计依据 \YJy#2 K  
basis of preparation                                (会计报表的)编制基础 `iKj  
book of account                               账目,账簿 ?8@>6 IXn  
borrowing                                         借款,贷款,借债 [U =Uo*  
branch                                              分支,分支机构,分店 FyL_xu\e  
brought forward                                (账户余额等的)承上年,承上期,承上页 zJlQ_U-!  
budget                                              预算  l]!9$  
building                                      建筑物;大楼 5`[n8mU  
business conditions                                  业务情况,经营情况 Zi$ziDz&  
business licence                               (企业等的)营业执照 m`? MV\^  
business relation                                业务关系 6R UrF  
zdun,`6   
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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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