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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 9/"&6,  
   TOiLv.Dor  
审计词汇英汉对照 yzEyOz@Q  
   \3vQXt\dM$  
A fRNj *bIV  
%DuPM6 6r  
;adZ*'6u  
ability to continue as a going concern               持续经营能力 V lZ+x)E  
acceptability                                     可接受性,可接受程度 ]ZLF=  
acceptable level of detection risk                     检查风险的可接受水平 sI\NX$M  
acceptance of engagement                       接受委托 \O*ZW7?TJ  
accepting the engagement for the first time              首次接受委托 J{/hc} $  
access to asset                                         对资产的接触 W=Syo&;F8  
according to                                     根据,依据,依照 gj;gl ="3  
account balance                                账户余额 g9C-!X-<T  
account for                                       对……进行会计处理,核算;解释 %)V=)l.j  
accounting                                        会计,会计学 6$ "IeBRO  
accounting advisory serve                        会计咨询服务 kR+}7G+  
accounting firm                                 会计师事务所 z ,;XWv?  
accounting information                      会计信息,会计资料 'e:4  
accounting period                             会计期间 0d[O/Q`  
accounting policies                                   会计政策 LR&MhG7  
accounting professional bodies                 会计职业组织,会计职业团体 ^Zl[#:EFP  
accounting records                                   会计记录 14&|(M  
accounting responsibility                           会计责任 J@_M%eN  
accounting service                             会计服务 A^lm0[3q  
accounting standards                                会计准则 +1#;s!e  
Accounting Standards for Business Enterprises       企业会计准则 Q]5_s{kiz  
accounting system                             会计系统 Jk{SlH3'  
accounting treatment                                会计处理 )pI( <  
accuracy                                    准确性,精确性 /yU#UZ4;  
additional audit procedures                      追加审计程序 9#[,{2pJr  
addressee                                         收件人,收信人 ~{DJ,(N"n  
Administration of State-owned Assets  (the~)     国有资产管理局 Dp ['U  
administrative laws and regulations                 行政法规 @ws&W=NQ  
adverse impact                                 不利影响,负面影响 .XpuD,^;@  
adverse opinion                                反对意见 gZHgL7@  
advisory group                                  咨询组,顾问组 p#c41_?'e  
agency fee                                        代理费,代理费用 |HAbZd7PG  
aggregate                                          总计,合计为…… z*HM_u  
alternation of document and record                 变造文件和记录 548L^"D  
alternative audit procedures                      替代审计程序,备选审计程序 |i B#   
amend                                              修改,修订 *~U*:>hS  
amortisation                                      摊销 *v#V%_o  
analytical capacity                             分析能力 t=lDN'\P  
analytical procedures                               分析性程序 m +A4aQ9  
annual financial statements                        年度会计报表,年度财务报表 i^WY/ OhL  
appendix                                          附录,附表 -[!t=qi  
applicable                                         适用的 "wH(t k4  
applicable laws and regulations                 适用的法规 0x*1I1(c  
application systems                                  应用系统 h5P ]`r  
apply consistently                              一贯地执行,一贯地实施 "E<+idoz  
appropriate                                       适当的,合适的; ;/NC[:'$D  
征用,挪用 NJJ=ch  
appropriate authorization                          适当的授权 zw'%n+5m  
appropriateness of audit evidence                    审计证据的适当性 3L2NenJB  
approval                                    批准,核准 o w(9dB&E  
assertion                                    (会计报表上的)认定;确认 T5`ML'Dej  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Lapeh>1T  
asset                                                 资产,财产 XX-(>B0L  
asset restructuring                             资产重组 fAkfN H6  
assignment of duties                                 职责的划分 BN(=LQ2["  
assistant                                     助理,助理人员 :tbI=NDb  
associated company                                 联属公司,联营公司 ?9?A)?O<j~  
association                                        联合,结合;协会,社团 ~jJ.E_i  
assumption                                       假设,假定 V~jp  
at a given date                                         在某一特定时日 eSIG+{;&  
attestation                                         鉴证,公证 %4` U' j  
attestation service                             鉴证服务 =84EX<B  
audit adjustment                                审计调整 %qsl<_&  
audit areas                                        审计领域 v`L]dY4,  
audit conclusion                                审计结论 +*W lj8  
audit effectiveness                             审计效果 ;4dFL\KU  
audit efficiency                                  审计效率 Xm<_!=  
audit engagement letter                      审计业务约定书 h#Rza-?"\  
audit evidence                                          审计证据 .[eC w  
audit fee                                    审计费 m|B)A"Sm  
audit files                                          审计档案 J e|   
audit findings                                     审计中发现的事项 k|>yFc  
audit implementation stage                        审计实施阶段 wIAH,3 !  
audit mark                                        审计标识 a/s5Oit2'X  
audit materiality                                 审计重要性 ,_$J-F?  
audit method                                     审计方法 D HQxu4  
audit objective                                         审计目标,审计目的 Kt qOA[6  
audit of financial statements                      会计报表审计,财务报表审计 zrSYLG  
audit opinion                                     审计意见 W=g'Xu!|!2  
audit period                                      被审计期间,被审计年度 Q%~BD@Io  
audit plan                                          审计计划 L9^ M?.a  
audit planning                                    编制审计计划,制定审计计划,审计计划 h$sOJs~6h  
audit planning stage                                  审计计划阶段 k8J zey]X  
audit procedure                                审计程序 zqt%x?l  
audit programme                               审计程序表,具体审计计划 2Y9u9;ah  
audit report                                       审计报告 [So1`IA6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y5c\\e  
audit report with a qualified opinion                 有保留意见的审计报告 oR8'^G0<  
audit report with an adverse opinion                否定意见的审计报告 THy?Y  
audit report with dual dates                      双重日期审计报告 o=!_.lDF:  
audit reporting stage                                 审计报告阶段 Q3hSWXq'  
audit responsibility                                   审计责任 fp(zd;BSQ  
audit results                                      审计结果 2::YR?  
audit risk                                          审计风险 hMz)l\0  
audit sampling                                          审计抽样 QoUdTIIL  
audit sampling techniques                         审计抽样方法,审计抽样技术 g/68& M  
audit strategies                                  审计策略 z3 ^_C`(F  
audit summary                                         审计总结,审计小结 ^uG^>Om*  
audit team                                         审计小组 bxwwYSS  
audit test                                    审计测试 K:XP;#OsP  
audit trail                                          审计轨迹 V= &M\58  
audit work                                        审计工作 c zT2f  
audit working paper                                 审计工作底稿 }&L%c>  
audited financial statement                        审计会计报表,已审计财务报表 WZHw(BN{+  
Auditing Guidelines (the~)                      审计规范指南 2[=3-1c  
auditing standards                             审计准则 u{HO6 s\S  
audit-oriented working paper                          (审计)业务类工作底稿 zp:QcL"  
authorisation                                     授权 "doiD=b  
authorisation of transaction                       交易的授权 *pD|N  
availability                                         可获得性 %A3m%&(m&%  
B 7vRp<  
balance                                      余额;差额;平衡 w\D !e  
balance sheet                                    资产负债表 V'RbTFb9Z  
bank                                                 银行 WC=d @d)M  
bank account                                    银行账户,银行户头 %rhZH^2  
bank statement                                 银行对账单 \`z%5/@f;  
barter transaction                              易货交易,以物换物交易 y]PuY \+  
basis of audit                                    审计依据 o_b3G  
basis of preparation                                (会计报表的)编制基础 U8NX%*oW  
book of account                               账目,账簿 2?6]Xbs{  
borrowing                                         借款,贷款,借债 C+M]"{Y+  
branch                                              分支,分支机构,分店 JvvN>bg  
brought forward                                (账户余额等的)承上年,承上期,承上页 |qj"p  
budget                                              预算 /TPtPq<7:#  
building                                      建筑物;大楼 ' =5B   
business conditions                                  业务情况,经营情况 jTg~]PQ^  
business licence                               (企业等的)营业执照 i5Sya]FN  
business relation                                业务关系 o o'7  
\1<|X].jNY  
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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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