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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 {U>N*&_`  
   6`6 / 2C$%  
审计词汇英汉对照 ex`T 9j.=B  
   iF +@ aA  
A 9MO=f^f-  
S"?fa)~  
>l%8d'=Jl  
ability to continue as a going concern               持续经营能力 WcT= 5G  
acceptability                                     可接受性,可接受程度 C+M]"{Y+  
acceptable level of detection risk                     检查风险的可接受水平 JvvN>bg  
acceptance of engagement                       接受委托 {9{X\|  
accepting the engagement for the first time              首次接受委托 CLmo%"\ s  
access to asset                                         对资产的接触 dG0zA D  
according to                                     根据,依据,依照 cK\ u  
account balance                                账户余额 i5Sya]FN  
account for                                       对……进行会计处理,核算;解释 `9^+KK"  
accounting                                        会计,会计学 hi$AZ+  
accounting advisory serve                        会计咨询服务 N2HD=[*cr  
accounting firm                                 会计师事务所 5oCg&aT  
accounting information                      会计信息,会计资料 <%d !Sk4  
accounting period                             会计期间 G9Kck|50  
accounting policies                                   会计政策 G!B:>P|\l  
accounting professional bodies                 会计职业组织,会计职业团体 - G/qfd|s/  
accounting records                                   会计记录 _()1 "5{  
accounting responsibility                           会计责任 R@pY+d9qp  
accounting service                             会计服务 _[E+D0A  
accounting standards                                会计准则 :2M&C+f[  
Accounting Standards for Business Enterprises       企业会计准则 K^@9\cl^  
accounting system                             会计系统 H"UJBO>$  
accounting treatment                                会计处理 } )L z%Z  
accuracy                                    准确性,精确性 ;/Z-|+!IJt  
additional audit procedures                      追加审计程序 |kvH`&s  
addressee                                         收件人,收信人 ^dk$6% 0  
Administration of State-owned Assets  (the~)     国有资产管理局 J]Z~.f="  
administrative laws and regulations                 行政法规 vK+reXE  
adverse impact                                 不利影响,负面影响 b+:J?MR;}  
adverse opinion                                反对意见 %1jcY0zEQ  
advisory group                                  咨询组,顾问组 |LbAW /9a  
agency fee                                        代理费,代理费用 ^<-r57pz  
aggregate                                          总计,合计为…… y9d"sqyh  
alternation of document and record                 变造文件和记录 9)W &y i  
alternative audit procedures                      替代审计程序,备选审计程序 a9p:k ]{  
amend                                              修改,修订 IL An2W  
amortisation                                      摊销 #z%D d{E  
analytical capacity                             分析能力 2'-"&d+ O  
analytical procedures                               分析性程序 1d FuoX  
annual financial statements                        年度会计报表,年度财务报表 _ h#I}uJ~  
appendix                                          附录,附表 3 1-p/  
applicable                                         适用的 KgkRs?'z  
applicable laws and regulations                 适用的法规 $F# 5/gDVQ  
application systems                                  应用系统 g;p} -=  
apply consistently                              一贯地执行,一贯地实施 z#o''  
appropriate                                       适当的,合适的; F{a;=h#@Q  
征用,挪用 7_ayn#;y  
appropriate authorization                          适当的授权 jMTM:~0N  
appropriateness of audit evidence                    审计证据的适当性 K y%lu^  
approval                                    批准,核准 n6WKk+  
assertion                                    (会计报表上的)认定;确认 6uo;4}0  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Kf BT'6t  
asset                                                 资产,财产 OrM1eP"I  
asset restructuring                             资产重组 YcDKRyrt  
assignment of duties                                 职责的划分 G'G8`1Nj  
assistant                                     助理,助理人员 LYR pd  
associated company                                 联属公司,联营公司 +ppA..1  
association                                        联合,结合;协会,社团 zM=MFKhi ~  
assumption                                       假设,假定 /qIl)+M  
at a given date                                         在某一特定时日 cXqYO|3/M  
attestation                                         鉴证,公证 {LF4_9 =  
attestation service                             鉴证服务 z dgS@g  
audit adjustment                                审计调整 _7;:*'>a4  
audit areas                                        审计领域 jmk Ou5@  
audit conclusion                                审计结论 *QiQ,~Ep  
audit effectiveness                             审计效果 < z2wt  
audit efficiency                                  审计效率 1F`jptVQ\G  
audit engagement letter                      审计业务约定书 9K`_P] l2z  
audit evidence                                          审计证据 m!%aB{e  
audit fee                                    审计费 ,n8\y9{G  
audit files                                          审计档案 xxu  
audit findings                                     审计中发现的事项 r niM[7K  
audit implementation stage                        审计实施阶段 oXnaL)Rk  
audit mark                                        审计标识 i I IXv  
audit materiality                                 审计重要性 u7[}pf$}  
audit method                                     审计方法 _#:/ ~Jp  
audit objective                                         审计目标,审计目的 *|dr-e_j  
audit of financial statements                      会计报表审计,财务报表审计 %?PFe}  
audit opinion                                     审计意见 :NF4[c  
audit period                                      被审计期间,被审计年度 8\lh'8  
audit plan                                          审计计划 !>`Fg>uy  
audit planning                                    编制审计计划,制定审计计划,审计计划 @ps(3~?7  
audit planning stage                                  审计计划阶段 \\FT.e6  
audit procedure                                审计程序 /gZyl|kdy  
audit programme                               审计程序表,具体审计计划 R);Hd1G  
audit report                                       审计报告 )|lxzlk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z6Ob X  
audit report with a qualified opinion                 有保留意见的审计报告 'V]&X.=zC  
audit report with an adverse opinion                否定意见的审计报告 _2!8,MX  
audit report with dual dates                      双重日期审计报告 ]oB~8d  
audit reporting stage                                 审计报告阶段 O9sEaVX  
audit responsibility                                   审计责任 22CET9iCe  
audit results                                      审计结果 IQ I8 v  
audit risk                                          审计风险 s;Gd`-S >d  
audit sampling                                          审计抽样 '*b]$5*p  
audit sampling techniques                         审计抽样方法,审计抽样技术 K@O^\  
audit strategies                                  审计策略 =+!l8o&o,  
audit summary                                         审计总结,审计小结 cQK-Euum  
audit team                                         审计小组 !,m  
audit test                                    审计测试 :dSda,!z  
audit trail                                          审计轨迹 {?H5Pw>{%h  
audit work                                        审计工作 hL&$` Q  
audit working paper                                 审计工作底稿 X@\W* nq  
audited financial statement                        审计会计报表,已审计财务报表  -BSdrP|  
Auditing Guidelines (the~)                      审计规范指南 - d\sKc  
auditing standards                             审计准则 nMyl( kF[  
audit-oriented working paper                          (审计)业务类工作底稿 +P2oQ_Fk`9  
authorisation                                     授权 {rUg,y{v  
authorisation of transaction                       交易的授权 gA!@oiq@  
availability                                         可获得性 "Wwu Ty|  
B 43PLURay  
balance                                      余额;差额;平衡 GXtK3 YAr  
balance sheet                                    资产负债表 zsg\|=P  
bank                                                 银行 eThaH0  
bank account                                    银行账户,银行户头 %y6(+I #P  
bank statement                                 银行对账单 N ,Eap K G  
barter transaction                              易货交易,以物换物交易 l;lrf3  
basis of audit                                    审计依据 ITn%  
basis of preparation                                (会计报表的)编制基础 f"ndLX:'}  
book of account                               账目,账簿 SO$Af!S:bB  
borrowing                                         借款,贷款,借债 U)/.wa>  
branch                                              分支,分支机构,分店 vk92j?  
brought forward                                (账户余额等的)承上年,承上期,承上页 Ek_5% n  
budget                                              预算 _}R[mr/  
building                                      建筑物;大楼 Re,;$_6o  
business conditions                                  业务情况,经营情况 f+h\RE=BGt  
business licence                               (企业等的)营业执照 )L:z r#  
business relation                                业务关系 : {p'U2  
^+_rv  
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只看该作者 1楼 发表于: 2012-04-24
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