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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 ^["D>@yIR  
   qj:[NPwaM  
审计词汇英汉对照 #Q["[}flVv  
   "'Gq4<&y  
A Ce}m$k  
a[j]fv*6  
8 ;<aco/62  
ability to continue as a going concern               持续经营能力 ~fL`aU&  
acceptability                                     可接受性,可接受程度 WEG!;XZ  
acceptable level of detection risk                     检查风险的可接受水平 Uy|!f]"?  
acceptance of engagement                       接受委托 ^jS1g*nrN  
accepting the engagement for the first time              首次接受委托 <v_Wh@m  
access to asset                                         对资产的接触 .L1[Rv3  
according to                                     根据,依据,依照 xfX|AC  
account balance                                账户余额 %q;y74  
account for                                       对……进行会计处理,核算;解释 <liprUFsn  
accounting                                        会计,会计学 jZmL7 V  
accounting advisory serve                        会计咨询服务 +.^pAz U}R  
accounting firm                                 会计师事务所 B+R|fQ  
accounting information                      会计信息,会计资料 go6; _  
accounting period                             会计期间 Yg&/^  
accounting policies                                   会计政策 G[>CBh5  
accounting professional bodies                 会计职业组织,会计职业团体 L$!2<eK  
accounting records                                   会计记录 ,+OVRc  
accounting responsibility                           会计责任 N|@ tP:j  
accounting service                             会计服务 @Ss  W  
accounting standards                                会计准则 * &#M`,#  
Accounting Standards for Business Enterprises       企业会计准则 p(4B"[!S  
accounting system                             会计系统 7tJ#0to  
accounting treatment                                会计处理 =I&BO[d  
accuracy                                    准确性,精确性 v5?)J91  
additional audit procedures                      追加审计程序 XJl 3\*  
addressee                                         收件人,收信人 !J{[XT  
Administration of State-owned Assets  (the~)     国有资产管理局 n,-*$~{  
administrative laws and regulations                 行政法规 y!S:d  
adverse impact                                 不利影响,负面影响 NaQ~iY?  
adverse opinion                                反对意见 Wq1OYZ,  
advisory group                                  咨询组,顾问组 #^|2PFh5  
agency fee                                        代理费,代理费用 S_??G:i  
aggregate                                          总计,合计为…… pV:44  
alternation of document and record                 变造文件和记录 &IDT[J  
alternative audit procedures                      替代审计程序,备选审计程序 g.;2N9  
amend                                              修改,修订 &ns??:\+T  
amortisation                                      摊销 $5\sV48f  
analytical capacity                             分析能力 h;#^?v!+  
analytical procedures                               分析性程序 }9z$72;Qdq  
annual financial statements                        年度会计报表,年度财务报表 ?uP5("c  
appendix                                          附录,附表 =\i%,YY  
applicable                                         适用的  \oGU6h<  
applicable laws and regulations                 适用的法规 g.8^ )u  
application systems                                  应用系统 -<T> paE9  
apply consistently                              一贯地执行,一贯地实施 +m~3InW q  
appropriate                                       适当的,合适的; e_rEu'[av  
征用,挪用 Sc}Rs  
appropriate authorization                          适当的授权 /Gb)BJk!  
appropriateness of audit evidence                    审计证据的适当性 p R`nQM-D  
approval                                    批准,核准 w_QW TD 0  
assertion                                    (会计报表上的)认定;确认 ,*x/L?.Z!  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ?wIEXKI  
asset                                                 资产,财产 1Zo3K<*J  
asset restructuring                             资产重组 # M3d=  
assignment of duties                                 职责的划分 .p'McCV=  
assistant                                     助理,助理人员 w9gfva$&  
associated company                                 联属公司,联营公司 wA,-!m  
association                                        联合,结合;协会,社团 C\bJ_vl;'  
assumption                                       假设,假定 ?f:0GE7  
at a given date                                         在某一特定时日 [z;}^3b  
attestation                                         鉴证,公证 JH2-'  
attestation service                             鉴证服务 g86^Z%c(k  
audit adjustment                                审计调整 :Us+u-~  
audit areas                                        审计领域 ,CqGO %DY  
audit conclusion                                审计结论 Y~#.otBL&  
audit effectiveness                             审计效果 \qG` ts  
audit efficiency                                  审计效率 mpIR: Im  
audit engagement letter                      审计业务约定书  aqi] 5,  
audit evidence                                          审计证据 2`FDY3n  
audit fee                                    审计费 o9]!*Y!RA  
audit files                                          审计档案 L0%W;m  
audit findings                                     审计中发现的事项 n7 n-uc  
audit implementation stage                        审计实施阶段 fP( n3Q  
audit mark                                        审计标识 &t6SI'  
audit materiality                                 审计重要性 tgeXX1Eq!  
audit method                                     审计方法 }C=+Tn  
audit objective                                         审计目标,审计目的 ?c fFJl  
audit of financial statements                      会计报表审计,财务报表审计 (J(SwL|  
audit opinion                                     审计意见 7s0y.i~  
audit period                                      被审计期间,被审计年度 i~4$V  
audit plan                                          审计计划 ,n>K$  
audit planning                                    编制审计计划,制定审计计划,审计计划 c47.,oTo  
audit planning stage                                  审计计划阶段 wwa)VgoS[  
audit procedure                                审计程序 H:16aaMn(  
audit programme                               审计程序表,具体审计计划 ej(< Le\  
audit report                                       审计报告 @zt"Y~9i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ue!4By8T  
audit report with a qualified opinion                 有保留意见的审计报告 V4,\vgGu  
audit report with an adverse opinion                否定意见的审计报告 "p>kiNu  
audit report with dual dates                      双重日期审计报告 mGw*6kOIS  
audit reporting stage                                 审计报告阶段 9!Fg1 h=  
audit responsibility                                   审计责任 u+pZ<Bb  
audit results                                      审计结果 =%[vHQ\%  
audit risk                                          审计风险 zItGoJu  
audit sampling                                          审计抽样 [ zCKJR  
audit sampling techniques                         审计抽样方法,审计抽样技术 i>pUTT _[  
audit strategies                                  审计策略 ]0}NF  
audit summary                                         审计总结,审计小结  bWZzb&  
audit team                                         审计小组 v/Xz.?a\jF  
audit test                                    审计测试 ECuNkmUI  
audit trail                                          审计轨迹  ~>3#c#[  
audit work                                        审计工作 =cx_3gCr{  
audit working paper                                 审计工作底稿 k& ]I;Aq  
audited financial statement                        审计会计报表,已审计财务报表 ~(.&nysZ-  
Auditing Guidelines (the~)                      审计规范指南 *Oh]I|?  
auditing standards                             审计准则 YJZ`Clp?  
audit-oriented working paper                          (审计)业务类工作底稿 ,@8*c0Y~<!  
authorisation                                     授权 # BI Z|  
authorisation of transaction                       交易的授权 `] Zil8n  
availability                                         可获得性 z) "(&__  
B v 5&8C  
balance                                      余额;差额;平衡 OI^qX;#Kd  
balance sheet                                    资产负债表 msZ 3%L  
bank                                                 银行 Z4T{CwD`D  
bank account                                    银行账户,银行户头 A] f^9F@  
bank statement                                 银行对账单 Lhxg5cd  
barter transaction                              易货交易,以物换物交易 0(^ N  
basis of audit                                    审计依据 6eK7Jv\K  
basis of preparation                                (会计报表的)编制基础 6[a;83  
book of account                               账目,账簿 |Tk'H&  
borrowing                                         借款,贷款,借债 7)x 788Z6  
branch                                              分支,分支机构,分店 VzuU 0  
brought forward                                (账户余额等的)承上年,承上期,承上页 Gmmh&Uj  
budget                                              预算 sN/8OLc  
building                                      建筑物;大楼 N >];xb>  
business conditions                                  业务情况,经营情况 ,Y0qGsV  
business licence                               (企业等的)营业执照 Mg\8m-L^  
business relation                                业务关系  :LTjV"f  
9f3rMPVh(  
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只看该作者 1楼 发表于: 2012-04-24
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