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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 ^Fl6-|^~  
   +b7}R7:AFH  
审计词汇英汉对照 _Gf.1Bsf@S  
   ,=9e]pQ  
A n: ~y]  
nC3U%*l  
Xc S 8{  
ability to continue as a going concern               持续经营能力 +q==Y/ z  
acceptability                                     可接受性,可接受程度 ERW >G {+  
acceptable level of detection risk                     检查风险的可接受水平 2 o`a^'Iw  
acceptance of engagement                       接受委托 ; )Vro  
accepting the engagement for the first time              首次接受委托 ]to"X7/  
access to asset                                         对资产的接触 i4Y_5   
according to                                     根据,依据,依照 OAc*W<Q0  
account balance                                账户余额 Ufz& 2  
account for                                       对……进行会计处理,核算;解释 UXXN\D  
accounting                                        会计,会计学 H:X=v+W  
accounting advisory serve                        会计咨询服务 wo>srZs  
accounting firm                                 会计师事务所 Fr}e-a  
accounting information                      会计信息,会计资料 +$#YW5wy  
accounting period                             会计期间 qIwI]ub~  
accounting policies                                   会计政策 o b  
accounting professional bodies                 会计职业组织,会计职业团体 >-Qg4%m  
accounting records                                   会计记录 No)v&P%  
accounting responsibility                           会计责任 B/i`  
accounting service                             会计服务 c3gy{:lb  
accounting standards                                会计准则 Lc|5&<8ZG1  
Accounting Standards for Business Enterprises       企业会计准则 zX-6]j;  
accounting system                             会计系统 "+REv_:  
accounting treatment                                会计处理 `  L(AvSR  
accuracy                                    准确性,精确性 3U&Qo nCV  
additional audit procedures                      追加审计程序 rSIb1zJ  
addressee                                         收件人,收信人 lD!o4ZAo  
Administration of State-owned Assets  (the~)     国有资产管理局 -R,[/7zj  
administrative laws and regulations                 行政法规 <qzHMy Ai  
adverse impact                                 不利影响,负面影响 qy`95^  
adverse opinion                                反对意见 fCSM#3|,]  
advisory group                                  咨询组,顾问组 A# W%ud4  
agency fee                                        代理费,代理费用 H!Y`?Rc  
aggregate                                          总计,合计为…… ,Ty>sZ#/fz  
alternation of document and record                 变造文件和记录 %C= {\]-2~  
alternative audit procedures                      替代审计程序,备选审计程序 XelY?Ph,,  
amend                                              修改,修订 V8>%$O sw  
amortisation                                      摊销 #&G^%1!  
analytical capacity                             分析能力 %Ke:%##Y  
analytical procedures                               分析性程序  <^&NA<2  
annual financial statements                        年度会计报表,年度财务报表 jg?B][  
appendix                                          附录,附表 }Po&6^  
applicable                                         适用的 YF=@nR$_~j  
applicable laws and regulations                 适用的法规 slEsSR'J]  
application systems                                  应用系统 Ga-AhP  
apply consistently                              一贯地执行,一贯地实施 LSQ2pB2V  
appropriate                                       适当的,合适的; [8/E ;h  
征用,挪用 vrsO]ctI  
appropriate authorization                          适当的授权 ]Au78Yom  
appropriateness of audit evidence                    审计证据的适当性 +XU*NAD,!  
approval                                    批准,核准 i=%wZHc;  
assertion                                    (会计报表上的)认定;确认 )< ~1AL  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 >9D=PnHnD  
asset                                                 资产,财产 E9 QA<w  
asset restructuring                             资产重组 raG ov`  
assignment of duties                                 职责的划分 6Flc4L8JU  
assistant                                     助理,助理人员 2.Ym  
associated company                                 联属公司,联营公司 |b'fp1</  
association                                        联合,结合;协会,社团 * k'oP~:fT  
assumption                                       假设,假定 4YkH;!M>ji  
at a given date                                         在某一特定时日 @R>4b  
attestation                                         鉴证,公证 F]3iL^v  
attestation service                             鉴证服务 A'qJke=  
audit adjustment                                审计调整 w}<BO> z  
audit areas                                        审计领域 b/oJ[Vf  
audit conclusion                                审计结论 5tR<aIf  
audit effectiveness                             审计效果 +bvY*^i  
audit efficiency                                  审计效率 <tAn2e!  
audit engagement letter                      审计业务约定书 %;9f$:U  
audit evidence                                          审计证据 0@1AH<  
audit fee                                    审计费 +Ij>\;vM"  
audit files                                          审计档案 #KZ- "$  
audit findings                                     审计中发现的事项 nH*U  
audit implementation stage                        审计实施阶段 pL>Q'{7s3  
audit mark                                        审计标识 BCF- lrZ&  
audit materiality                                 审计重要性 +L*2 6ar6  
audit method                                     审计方法 = LuH:VM&  
audit objective                                         审计目标,审计目的 b&p*IyJR  
audit of financial statements                      会计报表审计,财务报表审计 v')Fq[ H  
audit opinion                                     审计意见 F<X)eO]tk  
audit period                                      被审计期间,被审计年度 Z=DAA+T`  
audit plan                                          审计计划 UDV,co  
audit planning                                    编制审计计划,制定审计计划,审计计划 \uQB%yMoz  
audit planning stage                                  审计计划阶段 -G]\"ZGi  
audit procedure                                审计程序 I(/W+ o  
audit programme                               审计程序表,具体审计计划 QvK/31*QG  
audit report                                       审计报告 2|(J<H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ? )-*&1cv  
audit report with a qualified opinion                 有保留意见的审计报告 \?h +  
audit report with an adverse opinion                否定意见的审计报告 X!,P] G  
audit report with dual dates                      双重日期审计报告 ROr$ Sz  
audit reporting stage                                 审计报告阶段 JAen= %2b  
audit responsibility                                   审计责任 u&".kk  
audit results                                      审计结果 p+#J;.  
audit risk                                          审计风险 or\ 2)  
audit sampling                                          审计抽样 iSo+6gu   
audit sampling techniques                         审计抽样方法,审计抽样技术 !)ey~Suh  
audit strategies                                  审计策略 Nqp%Z7G  
audit summary                                         审计总结,审计小结 \dCoY0Z ;  
audit team                                         审计小组 $@+\_f'bU>  
audit test                                    审计测试 }8GCO Y  
audit trail                                          审计轨迹 "P.7FD  
audit work                                        审计工作 lh3%2Dq$  
audit working paper                                 审计工作底稿 15#v|/wI'  
audited financial statement                        审计会计报表,已审计财务报表 pNr3u   
Auditing Guidelines (the~)                      审计规范指南 0@{K'm /  
auditing standards                             审计准则 )!hDF9O  
audit-oriented working paper                          (审计)业务类工作底稿 $ w:QJ~,s  
authorisation                                     授权 o\1"ux;b  
authorisation of transaction                       交易的授权 rPkV=9ull,  
availability                                         可获得性 ~UB@IV6O  
B $}2m%$vJO  
balance                                      余额;差额;平衡 .RH}/D  
balance sheet                                    资产负债表 -4Zf0r1u  
bank                                                 银行 qbu Lcy3  
bank account                                    银行账户,银行户头 /cexd_l|f  
bank statement                                 银行对账单 G+ Y`65  
barter transaction                              易货交易,以物换物交易 xKEHN gen  
basis of audit                                    审计依据 bw9a@X  
basis of preparation                                (会计报表的)编制基础 g&O %qX-  
book of account                               账目,账簿 }E[S %W[  
borrowing                                         借款,贷款,借债 5[]7baO)h1  
branch                                              分支,分支机构,分店 &`Q0&8d5  
brought forward                                (账户余额等的)承上年,承上期,承上页 LR]P?  
budget                                              预算 + B%fp*  
building                                      建筑物;大楼 f8L  
business conditions                                  业务情况,经营情况 ?o$6w(]''  
business licence                               (企业等的)营业执照 U: ~O^  
business relation                                业务关系  r75,mX  
YMj z , N  
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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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