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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 OR<%h/ \f  
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审计词汇英汉对照 eeCrHt4;  
   c^8csQ fG  
A 7CSd}@71\  
EeDK ^W8N  
b>'y[P!  
ability to continue as a going concern               持续经营能力 @2/ xu  
acceptability                                     可接受性,可接受程度 ^-g-]?q  
acceptable level of detection risk                     检查风险的可接受水平 >*"1`vcxF  
acceptance of engagement                       接受委托  ;GZ/V;S  
accepting the engagement for the first time              首次接受委托 @%gth@8  
access to asset                                         对资产的接触 u$ a7  
according to                                     根据,依据,依照 Lem:zXj  
account balance                                账户余额 g;\_MbfP  
account for                                       对……进行会计处理,核算;解释 ~pPj   
accounting                                        会计,会计学 pe>[Ts`2F  
accounting advisory serve                        会计咨询服务 t$ (<9  
accounting firm                                 会计师事务所 sG:tyv ln  
accounting information                      会计信息,会计资料 cjc1iciZ  
accounting period                             会计期间 qU+q Y2S:  
accounting policies                                   会计政策 x]pZcx9  
accounting professional bodies                 会计职业组织,会计职业团体 N(Xg#m   
accounting records                                   会计记录 n7iIY4 gZ  
accounting responsibility                           会计责任 ]z"7v  
accounting service                             会计服务 v 0D@`C  
accounting standards                                会计准则 nrJW.F]S8[  
Accounting Standards for Business Enterprises       企业会计准则 U IHe^?R  
accounting system                             会计系统 &e;GoJ  
accounting treatment                                会计处理 VPUm4%?p$  
accuracy                                    准确性,精确性 8~:s$~&r  
additional audit procedures                      追加审计程序 m?`?T   
addressee                                         收件人,收信人 A*TO0L  
Administration of State-owned Assets  (the~)     国有资产管理局 4C`p`AQqpQ  
administrative laws and regulations                 行政法规 &m{vLw  
adverse impact                                 不利影响,负面影响 sg8j}^VI  
adverse opinion                                反对意见 vhL/L?NB$  
advisory group                                  咨询组,顾问组 @9\L|O'~?  
agency fee                                        代理费,代理费用 jI45X22j  
aggregate                                          总计,合计为…… / (?,S{]  
alternation of document and record                 变造文件和记录 VZCCMh-  
alternative audit procedures                      替代审计程序,备选审计程序 F~zrg+VDjL  
amend                                              修改,修订 #KwK``XC 4  
amortisation                                      摊销 %%^by  
analytical capacity                             分析能力 |s, Add:S  
analytical procedures                               分析性程序 d5l].%~  
annual financial statements                        年度会计报表,年度财务报表 P>qDQ1  
appendix                                          附录,附表 /YD2F  
applicable                                         适用的 ]Aa.=  
applicable laws and regulations                 适用的法规 SoNT12>  
application systems                                  应用系统 C#:L.qK  
apply consistently                              一贯地执行,一贯地实施 2M*84oh8P  
appropriate                                       适当的,合适的; 4j}uVGi{e  
征用,挪用 IpKpj"eoLy  
appropriate authorization                          适当的授权 /}R*'y  
appropriateness of audit evidence                    审计证据的适当性 >f-*D25f%  
approval                                    批准,核准 z1m$8-4  
assertion                                    (会计报表上的)认定;确认 D0 ,t,,L  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 G\/7V L  
asset                                                 资产,财产 `Uy4>?  
asset restructuring                             资产重组 <XH,kI(%  
assignment of duties                                 职责的划分 f]DO2 r  
assistant                                     助理,助理人员 ghDOz 3  
associated company                                 联属公司,联营公司 <BhN mEo)2  
association                                        联合,结合;协会,社团 'h{| ]  
assumption                                       假设,假定 |>jlmaV  
at a given date                                         在某一特定时日 &ngG_y8}&  
attestation                                         鉴证,公证 T56%3i  
attestation service                             鉴证服务 Qcs >BOV~  
audit adjustment                                审计调整 O%p+P<J  
audit areas                                        审计领域 +hz S'z)n&  
audit conclusion                                审计结论 ~.&2N Ur  
audit effectiveness                             审计效果 #({ 9M  
audit efficiency                                  审计效率 Uq:CM6q\  
audit engagement letter                      审计业务约定书 I9g!#lbl  
audit evidence                                          审计证据 mFW/xZwR,5  
audit fee                                    审计费 /6nj 4.xxc  
audit files                                          审计档案 o 12w p  
audit findings                                     审计中发现的事项 X'.*I])  
audit implementation stage                        审计实施阶段 AlhPT (  
audit mark                                        审计标识 al{}p  
audit materiality                                 审计重要性 yvt :/X  
audit method                                     审计方法 * $v`5rP  
audit objective                                         审计目标,审计目的 $ \vTiS'  
audit of financial statements                      会计报表审计,财务报表审计 ZFa<{J<2  
audit opinion                                     审计意见 FiW>kTM8  
audit period                                      被审计期间,被审计年度 =`fz#Mfd  
audit plan                                          审计计划 @;g|styh^  
audit planning                                    编制审计计划,制定审计计划,审计计划 g"|Z1iy|9  
audit planning stage                                  审计计划阶段 (#5TM1/A  
audit procedure                                审计程序 H3Sfz'  
audit programme                               审计程序表,具体审计计划 }4wIfI83K,  
audit report                                       审计报告 jb0LMl}/A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0) nY- f0  
audit report with a qualified opinion                 有保留意见的审计报告 o.x<h";  
audit report with an adverse opinion                否定意见的审计报告 XpoEZ|0  
audit report with dual dates                      双重日期审计报告 HG:9yP<,o  
audit reporting stage                                 审计报告阶段 6qq{JbK  
audit responsibility                                   审计责任 i[rXs/]  
audit results                                      审计结果 O cJ(i#Q~<  
audit risk                                          审计风险 JF-ew"o<E  
audit sampling                                          审计抽样 Yb =Z `)  
audit sampling techniques                         审计抽样方法,审计抽样技术 3iv;4e ;  
audit strategies                                  审计策略 5`O af\S  
audit summary                                         审计总结,审计小结 y-=YXqj  
audit team                                         审计小组 *$EcP`K$  
audit test                                    审计测试 GK8x<Aq%z  
audit trail                                          审计轨迹 + -OnO7f  
audit work                                        审计工作 x>*#cOVz;C  
audit working paper                                 审计工作底稿 IPEJ7 n49  
audited financial statement                        审计会计报表,已审计财务报表 4}MZB*);0  
Auditing Guidelines (the~)                      审计规范指南 3Q_L6Wj~  
auditing standards                             审计准则 HYWKx><   
audit-oriented working paper                          (审计)业务类工作底稿 8V(-S,  
authorisation                                     授权 e!.r- v9  
authorisation of transaction                       交易的授权 Df_*W"(v  
availability                                         可获得性 $ITh)#Nj  
B |8s45g>  
balance                                      余额;差额;平衡 rWnZIt"  
balance sheet                                    资产负债表 )9? ^;HS  
bank                                                 银行 3 V{&o,6  
bank account                                    银行账户,银行户头 YpwMfl4  
bank statement                                 银行对账单 MaQ`7U5 |e  
barter transaction                              易货交易,以物换物交易 _ tO:,%dL  
basis of audit                                    审计依据 PAHkF&  
basis of preparation                                (会计报表的)编制基础 siK:?A@4D  
book of account                               账目,账簿 & &er7_Q  
borrowing                                         借款,贷款,借债 fqQ(EVpQ  
branch                                              分支,分支机构,分店 [lbe_ G;  
brought forward                                (账户余额等的)承上年,承上期,承上页 N9jSiRJ  
budget                                              预算 \o2cztl=  
building                                      建筑物;大楼 !3T,{:gyrI  
business conditions                                  业务情况,经营情况 [7*$Sd  
business licence                               (企业等的)营业执照 3Z-N*bhC  
business relation                                业务关系 o u*`~K|R  
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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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