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[专业英语]审计词汇英汉对照 [复制链接]

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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 GGuU(sL*  
   uslu-|b!%  
审计词汇英汉对照 ;-Yvi,sS+  
   z^QrIl/<c2  
A j hm3:;Z  
TRm#H $  
<!sLf z?  
ability to continue as a going concern               持续经营能力 N55F5  
acceptability                                     可接受性,可接受程度 @A1f#Ed<  
acceptable level of detection risk                     检查风险的可接受水平 G JRl{Y  
acceptance of engagement                       接受委托 n= <c_a)Nb  
accepting the engagement for the first time              首次接受委托 Nu"v .]Y2  
access to asset                                         对资产的接触 ~b~Tq  
according to                                     根据,依据,依照 cz9J&Le>  
account balance                                账户余额 W Ej{2+  
account for                                       对……进行会计处理,核算;解释 |_TiF ;^  
accounting                                        会计,会计学 RK!9(^Ja  
accounting advisory serve                        会计咨询服务 '. "_TEIF  
accounting firm                                 会计师事务所 dS6 $  
accounting information                      会计信息,会计资料 i&:SWH=   
accounting period                             会计期间 NuQ!huh  
accounting policies                                   会计政策 <_xG)vwh.  
accounting professional bodies                 会计职业组织,会计职业团体 b e8T<F  
accounting records                                   会计记录 q2EDrZ  
accounting responsibility                           会计责任 d0 )725Ia  
accounting service                             会计服务 x2B8G;6u  
accounting standards                                会计准则 PGP#$JC  
Accounting Standards for Business Enterprises       企业会计准则 OeqKKVuQ  
accounting system                             会计系统 hQ@k|3=Re  
accounting treatment                                会计处理 \AwkK3  
accuracy                                    准确性,精确性 01?+j%k=m/  
additional audit procedures                      追加审计程序 '.bf88D  
addressee                                         收件人,收信人 s:tX3X  
Administration of State-owned Assets  (the~)     国有资产管理局 sjyr9AF  
administrative laws and regulations                 行政法规 :PT{>r[  
adverse impact                                 不利影响,负面影响 UDG1F_&h  
adverse opinion                                反对意见 9w=7A>.U  
advisory group                                  咨询组,顾问组 A h2 {kK  
agency fee                                        代理费,代理费用 oy8jc];SO  
aggregate                                          总计,合计为…… =5\*Zh1  
alternation of document and record                 变造文件和记录 _;k<=ns(=  
alternative audit procedures                      替代审计程序,备选审计程序 \|0z:R;X  
amend                                              修改,修订 kGV:=h  
amortisation                                      摊销 qLCNANWnd  
analytical capacity                             分析能力 # sw4)*v  
analytical procedures                               分析性程序 9 -pt}U  
annual financial statements                        年度会计报表,年度财务报表 I<#X#_YP  
appendix                                          附录,附表 B%8@yS  
applicable                                         适用的 |}4\Gm  
applicable laws and regulations                 适用的法规 f'=u`*(b7  
application systems                                  应用系统 I}_}VSG(  
apply consistently                              一贯地执行,一贯地实施 DquL r+s~  
appropriate                                       适当的,合适的; ~, }|~  
征用,挪用 `q36`Wn  
appropriate authorization                          适当的授权 EHC7b^|3}  
appropriateness of audit evidence                    审计证据的适当性 ~$u9  
approval                                    批准,核准 MZV$YD^S  
assertion                                    (会计报表上的)认定;确认 Og1-LP|X  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ]6e(-v!U  
asset                                                 资产,财产 |]9@JdmV  
asset restructuring                             资产重组 kO\ O$J^S  
assignment of duties                                 职责的划分 =^KgNQ   
assistant                                     助理,助理人员 %M iv8  
associated company                                 联属公司,联营公司 1 sHjM %  
association                                        联合,结合;协会,社团 MDlH[PJ@i  
assumption                                       假设,假定 zFjz%:0  
at a given date                                         在某一特定时日 K83 '`W^  
attestation                                         鉴证,公证 U823q-x  
attestation service                             鉴证服务 i47LX;}  
audit adjustment                                审计调整 iN&oSpQ  
audit areas                                        审计领域 D./{f8  
audit conclusion                                审计结论 (xb2H~WrN  
audit effectiveness                             审计效果 Wq4< 9D  
audit efficiency                                  审计效率 :IZAdlz[@  
audit engagement letter                      审计业务约定书  tKV,  
audit evidence                                          审计证据 ?0; 2ct  
audit fee                                    审计费 1b%Oi.;  
audit files                                          审计档案 EnWv9I<  
audit findings                                     审计中发现的事项 bA)nWWSg=  
audit implementation stage                        审计实施阶段 VO0:4{-  
audit mark                                        审计标识 dx@dnWRT,  
audit materiality                                 审计重要性 f8;?WSGyD2  
audit method                                     审计方法 GTR*3,rw  
audit objective                                         审计目标,审计目的 (p5q MP] L  
audit of financial statements                      会计报表审计,财务报表审计 >=0]7k;  
audit opinion                                     审计意见 m54>}  
audit period                                      被审计期间,被审计年度 ^s{Ff+]W  
audit plan                                          审计计划 *:n7B\.  
audit planning                                    编制审计计划,制定审计计划,审计计划 Lng. X8D  
audit planning stage                                  审计计划阶段 h r];!.Fv  
audit procedure                                审计程序 h^ Cm\V  
audit programme                               审计程序表,具体审计计划 !Vyf2xS"  
audit report                                       审计报告 U 3< 3T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JN/=x2n.  
audit report with a qualified opinion                 有保留意见的审计报告 F%6wdM W  
audit report with an adverse opinion                否定意见的审计报告 4  eLZ  
audit report with dual dates                      双重日期审计报告 8NfXYR#  
audit reporting stage                                 审计报告阶段 46g0 e  
audit responsibility                                   审计责任 oks;G([  
audit results                                      审计结果 Z{B  e  
audit risk                                          审计风险 ?"Ez  
audit sampling                                          审计抽样 Q'n+K5&p  
audit sampling techniques                         审计抽样方法,审计抽样技术 5f7id7SI  
audit strategies                                  审计策略 |<u+Xi ~  
audit summary                                         审计总结,审计小结 m8L *LB  
audit team                                         审计小组 N~, Ipf  
audit test                                    审计测试 _3aE]\O[  
audit trail                                          审计轨迹 @mCe{r*`  
audit work                                        审计工作 6=/sEzS'  
audit working paper                                 审计工作底稿 uP* kvi:e  
audited financial statement                        审计会计报表,已审计财务报表 xS1|t};  
Auditing Guidelines (the~)                      审计规范指南 ><}nZ7  
auditing standards                             审计准则 /Z6lnm7wJ  
audit-oriented working paper                          (审计)业务类工作底稿 <W #G)c0  
authorisation                                     授权 -*k2:i`  
authorisation of transaction                       交易的授权 3/+kjY/  
availability                                         可获得性 9I/l+IS"X  
B sbmtx/%U  
balance                                      余额;差额;平衡 s>/Xb2\  
balance sheet                                    资产负债表 yn\c;Z  
bank                                                 银行 /F;2wT;  
bank account                                    银行账户,银行户头 vcFR Td  
bank statement                                 银行对账单 lMFo)4&P  
barter transaction                              易货交易,以物换物交易 wnC} TWxX  
basis of audit                                    审计依据 U,W MP<5&  
basis of preparation                                (会计报表的)编制基础 6-|?ya  
book of account                               账目,账簿 [P+kQBL pL  
borrowing                                         借款,贷款,借债 hV(^Y)f  
branch                                              分支,分支机构,分店 C>Hdp_Lm  
brought forward                                (账户余额等的)承上年,承上期,承上页 h}a}HabA  
budget                                              预算 |J!mM<*K  
building                                      建筑物;大楼 Zye04&x9k  
business conditions                                  业务情况,经营情况 $0 .6No_|  
business licence                               (企业等的)营业执照 )8C` EPe  
business relation                                业务关系 JP Zp*5c6A  
#//xOL3J  
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只看该作者 1楼 发表于: 2012-04-24
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