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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 *O\lR-z!k  
   "=JE12=u  
审计词汇英汉对照 -lAY*2Jg  
   mAJ'>^`^  
A ,mC=MpfzJ  
1KR4Wq@  
4gUx#_AaG  
ability to continue as a going concern               持续经营能力 ~[~#PO  
acceptability                                     可接受性,可接受程度 hb %F"Q  
acceptable level of detection risk                     检查风险的可接受水平 _+~&t9A!  
acceptance of engagement                       接受委托 )r)ZmS5O  
accepting the engagement for the first time              首次接受委托 !,]c}Y{i  
access to asset                                         对资产的接触 ; qr?[{G  
according to                                     根据,依据,依照 GaL UZviJ_  
account balance                                账户余额 N.ZuSkRM  
account for                                       对……进行会计处理,核算;解释 S1m5z,G  
accounting                                        会计,会计学 D(&WEmm\B  
accounting advisory serve                        会计咨询服务 t~) g)=>  
accounting firm                                 会计师事务所 3 f~znO  
accounting information                      会计信息,会计资料 ,e'"SVQc  
accounting period                             会计期间 %Nob B  
accounting policies                                   会计政策 g-NrxyTBlx  
accounting professional bodies                 会计职业组织,会计职业团体 pK" Z9y&  
accounting records                                   会计记录 6:`[Fi  
accounting responsibility                           会计责任 y7GgTC/H  
accounting service                             会计服务 jB0Ts ;5  
accounting standards                                会计准则 \=xS?(v!  
Accounting Standards for Business Enterprises       企业会计准则 z^WY5~?  
accounting system                             会计系统 Kxz|0l  
accounting treatment                                会计处理  3SPXJa\i  
accuracy                                    准确性,精确性 dxtG3  
additional audit procedures                      追加审计程序 N%1nii  
addressee                                         收件人,收信人 D";clP05K  
Administration of State-owned Assets  (the~)     国有资产管理局 a0Fq$  
administrative laws and regulations                 行政法规 p<w C{D  
adverse impact                                 不利影响,负面影响 $+Z2q<UT  
adverse opinion                                反对意见 S-</(,E}|  
advisory group                                  咨询组,顾问组 BW`;QF<  
agency fee                                        代理费,代理费用 BqA_C W  
aggregate                                          总计,合计为…… {k[dg0UV  
alternation of document and record                 变造文件和记录 [ q[2\F?CE  
alternative audit procedures                      替代审计程序,备选审计程序 R\/tKZJjb  
amend                                              修改,修订 JeA_mtSQ|  
amortisation                                      摊销 i* A_Po  
analytical capacity                             分析能力 0<fQjXn  
analytical procedures                               分析性程序 YQD/vc~8G  
annual financial statements                        年度会计报表,年度财务报表 o#BI_ #b  
appendix                                          附录,附表 Uty0mc(  
applicable                                         适用的 $&Z#2 X.  
applicable laws and regulations                 适用的法规 P6=5:-Hh  
application systems                                  应用系统 C',uY7}<  
apply consistently                              一贯地执行,一贯地实施 I{.t-3hp  
appropriate                                       适当的,合适的; k72NXagh  
征用,挪用 \$F#bIjC  
appropriate authorization                          适当的授权 -pQ?ybQ  
appropriateness of audit evidence                    审计证据的适当性 iWW >]3Q  
approval                                    批准,核准 F}1._I`-  
assertion                                    (会计报表上的)认定;确认 RUVrX`u*(  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 g@Y]$ey%A  
asset                                                 资产,财产 E]r<t#  
asset restructuring                             资产重组 '- #QK'p  
assignment of duties                                 职责的划分 Hc8!cATQk  
assistant                                     助理,助理人员 2:e7'}\D.  
associated company                                 联属公司,联营公司 0W+RVp=TL1  
association                                        联合,结合;协会,社团 t"e%'dFv  
assumption                                       假设,假定 ];N/KHeZ  
at a given date                                         在某一特定时日 Z J1@z.  
attestation                                         鉴证,公证 dk]A,TB*2  
attestation service                             鉴证服务 <JvYCWX`  
audit adjustment                                审计调整 %afF %y  
audit areas                                        审计领域 F|o 1 r  
audit conclusion                                审计结论 }ov>b2H#<  
audit effectiveness                             审计效果 G{Uqp'=G  
audit efficiency                                  审计效率 LCq1F(q  
audit engagement letter                      审计业务约定书 mC?}:W M@  
audit evidence                                          审计证据 B[+b%a3  
audit fee                                    审计费 HsT6 #K  
audit files                                          审计档案 $Q,]2/o6n  
audit findings                                     审计中发现的事项 wu b7w#  
audit implementation stage                        审计实施阶段 CoWT  
audit mark                                        审计标识 (|3?wX'2U  
audit materiality                                 审计重要性 `A o"fRv#  
audit method                                     审计方法 &+ H\ST(/  
audit objective                                         审计目标,审计目的 ; 4Xx5*E  
audit of financial statements                      会计报表审计,财务报表审计 [lK`~MlQ  
audit opinion                                     审计意见 %/hokyx  
audit period                                      被审计期间,被审计年度 Vf=,@7  
audit plan                                          审计计划 1YU?+ K  
audit planning                                    编制审计计划,制定审计计划,审计计划 ^v:XON<  
audit planning stage                                  审计计划阶段 N.SV*G @  
audit procedure                                审计程序 _.%g'=14f  
audit programme                               审计程序表,具体审计计划 ~*Y/#kPY  
audit report                                       审计报告 P4c}@Mq3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]"j%:fr  
audit report with a qualified opinion                 有保留意见的审计报告 4! F$nmG)  
audit report with an adverse opinion                否定意见的审计报告 /sPa$D  
audit report with dual dates                      双重日期审计报告 'A1y~x#2B  
audit reporting stage                                 审计报告阶段 -Y N( j \  
audit responsibility                                   审计责任 G%h+KTw  
audit results                                      审计结果 =CCddLO  
audit risk                                          审计风险 2^U?Ztth6  
audit sampling                                          审计抽样 (/t{z =  
audit sampling techniques                         审计抽样方法,审计抽样技术 vVsaGW   
audit strategies                                  审计策略 Qkw_9  
audit summary                                         审计总结,审计小结 BV\~Dm]"  
audit team                                         审计小组 t$R0UprK  
audit test                                    审计测试 s9fEx -!y  
audit trail                                          审计轨迹 ;$qc@)Uwp  
audit work                                        审计工作 [d>2F  
audit working paper                                 审计工作底稿 A-$ C6q   
audited financial statement                        审计会计报表,已审计财务报表 n-<`Z NMU  
Auditing Guidelines (the~)                      审计规范指南 hl DU.k  
auditing standards                             审计准则 1 7 iw`@  
audit-oriented working paper                          (审计)业务类工作底稿 aghlYcPg  
authorisation                                     授权 oB '5' :  
authorisation of transaction                       交易的授权 /^WawH6)6  
availability                                         可获得性 Q2Uk0:M  
B CL t(_!q  
balance                                      余额;差额;平衡 A$;*O)  
balance sheet                                    资产负债表 =OKUSHu@V  
bank                                                 银行 <N=ow"rD  
bank account                                    银行账户,银行户头 (+u&b< <6N  
bank statement                                 银行对账单 Dr}elR>~G=  
barter transaction                              易货交易,以物换物交易 + ]hc!s8  
basis of audit                                    审计依据 @ W q8AFo  
basis of preparation                                (会计报表的)编制基础 >}u#KBedE  
book of account                               账目,账簿 tM;+U  
borrowing                                         借款,贷款,借债 +|4olK$[  
branch                                              分支,分支机构,分店 t6)R 37  
brought forward                                (账户余额等的)承上年,承上期,承上页 ,.L o)[(  
budget                                              预算 VHL[Y  
building                                      建筑物;大楼  FE1En  
business conditions                                  业务情况,经营情况 'p%w_VbI  
business licence                               (企业等的)营业执照 >9<rc[  
business relation                                业务关系 a@?ebCE  
E! ,jTaZz  
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只看该作者 1楼 发表于: 2012-04-24
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