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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 ==npFjB  
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审计词汇英汉对照 J-ErG!  
   2O(= 2X  
A x31Jl{x8\?  
}u.I%{4  
(R]b'3,E$  
ability to continue as a going concern               持续经营能力 FO:k >F  
acceptability                                     可接受性,可接受程度 tHmV4H$  
acceptable level of detection risk                     检查风险的可接受水平 Y' O3RA5E  
acceptance of engagement                       接受委托 Zvkb=  
accepting the engagement for the first time              首次接受委托 2CRgOFR  
access to asset                                         对资产的接触 GhR%fxe  
according to                                     根据,依据,依照 Ey&gZ$|&  
account balance                                账户余额 M7.H;.?  
account for                                       对……进行会计处理,核算;解释 i#%!J:_=  
accounting                                        会计,会计学 Qe;R3D=T;  
accounting advisory serve                        会计咨询服务 5Ve T8/7Q  
accounting firm                                 会计师事务所 cuQAXqXC@  
accounting information                      会计信息,会计资料 r*g<A2g%  
accounting period                             会计期间 E`#/m@:|-  
accounting policies                                   会计政策 ;<H\{w@D  
accounting professional bodies                 会计职业组织,会计职业团体 ;4<!vVf e  
accounting records                                   会计记录 4Un%p7Y~  
accounting responsibility                           会计责任 15_Px9  
accounting service                             会计服务 }8dS[-.  
accounting standards                                会计准则 ZjveXrx  
Accounting Standards for Business Enterprises       企业会计准则 W[qQDn!r  
accounting system                             会计系统 fzr0dcNgM  
accounting treatment                                会计处理 P;K < P  
accuracy                                    准确性,精确性 ]SL0Mn g8  
additional audit procedures                      追加审计程序 6Ao{Aej |  
addressee                                         收件人,收信人 O^r,H,3S  
Administration of State-owned Assets  (the~)     国有资产管理局 Cznp(z  
administrative laws and regulations                 行政法规 78kT}kgW  
adverse impact                                 不利影响,负面影响 z4rg.ai  
adverse opinion                                反对意见 2`pg0ciX (  
advisory group                                  咨询组,顾问组 aA=7x&z@  
agency fee                                        代理费,代理费用 Qsg([K  
aggregate                                          总计,合计为…… M,g$  
alternation of document and record                 变造文件和记录 N4u-tlA  
alternative audit procedures                      替代审计程序,备选审计程序 kqZ+e/o>O9  
amend                                              修改,修订 )KKmV6>b  
amortisation                                      摊销 LfX[(FP  
analytical capacity                             分析能力 0[R7HX-@  
analytical procedures                               分析性程序 fBnlB_}e  
annual financial statements                        年度会计报表,年度财务报表 lj 2OOU{  
appendix                                          附录,附表 &6^QFqqW`-  
applicable                                         适用的 PDhoCAh !  
applicable laws and regulations                 适用的法规 @QAI 0ZY  
application systems                                  应用系统 :,Mg1Zf  
apply consistently                              一贯地执行,一贯地实施  lx&;?QQ  
appropriate                                       适当的,合适的; c4iGtW  
征用,挪用 ?dY|,_O  
appropriate authorization                          适当的授权 c;7`]}fGu  
appropriateness of audit evidence                    审计证据的适当性 dReJ;x4  
approval                                    批准,核准 p* tAwl  
assertion                                    (会计报表上的)认定;确认 tjbI*Pw7(  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 f vr|<3ojo  
asset                                                 资产,财产 Pvz\zRq  
asset restructuring                             资产重组 5^C.}/#>F  
assignment of duties                                 职责的划分 qHE(p+]E  
assistant                                     助理,助理人员 DwI X\9  
associated company                                 联属公司,联营公司 oNp(GQ@0  
association                                        联合,结合;协会,社团 PLhlbzcf  
assumption                                       假设,假定 :NXM.@jJ="  
at a given date                                         在某一特定时日 f~{4hVA  
attestation                                         鉴证,公证 *d&+? !  
attestation service                             鉴证服务 ~c${?uf   
audit adjustment                                审计调整 66 |$X,  
audit areas                                        审计领域 !@9G9<NK  
audit conclusion                                审计结论 {qb2!}FQ  
audit effectiveness                             审计效果 .y>G /8_i  
audit efficiency                                  审计效率 ab^>_xD<  
audit engagement letter                      审计业务约定书 NH;.!x q:  
audit evidence                                          审计证据 DGO\&^GT^  
audit fee                                    审计费 %)sG 34  
audit files                                          审计档案 YxWA] yL  
audit findings                                     审计中发现的事项 +K7oyZg  
audit implementation stage                        审计实施阶段 e<r}{=1w  
audit mark                                        审计标识 $kd 9^lj#[  
audit materiality                                 审计重要性 >%c7|\q[R  
audit method                                     审计方法 d< b,].  
audit objective                                         审计目标,审计目的 1hW"#>f7  
audit of financial statements                      会计报表审计,财务报表审计 E[2xo/H  
audit opinion                                     审计意见 -gVsOX0  
audit period                                      被审计期间,被审计年度 N_R(i3c6U!  
audit plan                                          审计计划 YOQ>A*@4  
audit planning                                    编制审计计划,制定审计计划,审计计划 v-!^a_3Ui  
audit planning stage                                  审计计划阶段 5?XIp6%x  
audit procedure                                审计程序 evGUl~</~  
audit programme                               审计程序表,具体审计计划 ,O`~ D~$  
audit report                                       审计报告 ><H*T{ Pg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @y(<4kLz  
audit report with a qualified opinion                 有保留意见的审计报告 I:edLg1T  
audit report with an adverse opinion                否定意见的审计报告 6Ej.X)~'K  
audit report with dual dates                      双重日期审计报告 Z&Xp9"j,@;  
audit reporting stage                                 审计报告阶段 'yNS(Bg=  
audit responsibility                                   审计责任 G!.%Qqs  
audit results                                      审计结果 `w EAU7m:  
audit risk                                          审计风险 \&b1%Asyz  
audit sampling                                          审计抽样 @=dwvl' W  
audit sampling techniques                         审计抽样方法,审计抽样技术 vY!'@W  
audit strategies                                  审计策略 J1"16Uu  
audit summary                                         审计总结,审计小结 !30BR|K*  
audit team                                         审计小组 /<Yz;\:Jy  
audit test                                    审计测试 uc]`^,`2/  
audit trail                                          审计轨迹 f8S!FGiNc  
audit work                                        审计工作 `XrF ,  
audit working paper                                 审计工作底稿 pFcCe 'd"  
audited financial statement                        审计会计报表,已审计财务报表 R _2T"  
Auditing Guidelines (the~)                      审计规范指南 @ ('/NjTZ  
auditing standards                             审计准则 $ $e"[g  
audit-oriented working paper                          (审计)业务类工作底稿 _ls i,kg?  
authorisation                                     授权 Sd+bnq%  
authorisation of transaction                       交易的授权 x@? YS  
availability                                         可获得性 !U4<4<+  
B SYwB #|  
balance                                      余额;差额;平衡 >o )v  
balance sheet                                    资产负债表 !z2KQ 4C  
bank                                                 银行 [( *?  
bank account                                    银行账户,银行户头 PgdHH:v)  
bank statement                                 银行对账单 [^0 S#,L  
barter transaction                              易货交易,以物换物交易 U5yBU9\G  
basis of audit                                    审计依据 E-Y4TBZ*  
basis of preparation                                (会计报表的)编制基础 CqR ^w(  
book of account                               账目,账簿 U o[\1)  
borrowing                                         借款,贷款,借债 lw=!v%L  
branch                                              分支,分支机构,分店 ?g9oiOhnG  
brought forward                                (账户余额等的)承上年,承上期,承上页 PauF)p  
budget                                              预算 /q5!p0fH*  
building                                      建筑物;大楼 ;S+]Z!5LT  
business conditions                                  业务情况,经营情况 ,vB~9 ^~  
business licence                               (企业等的)营业执照 85qD~o?O  
business relation                                业务关系 rmJ` ^6V  
";;Nc>-Y  
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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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