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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 lA4-ZQ2Zp[  
   f5M;q;   
审计词汇英汉对照 &b>&XMIK  
   ,^n&Q'p3  
A }>y !I5O  
3ouy-SQ  
q'trd};xR  
ability to continue as a going concern               持续经营能力 !m))Yp-"H  
acceptability                                     可接受性,可接受程度 \{Q_\s &)  
acceptable level of detection risk                     检查风险的可接受水平 Y8%l)g  
acceptance of engagement                       接受委托 a:GM|X  
accepting the engagement for the first time              首次接受委托 7V@r^/`8N  
access to asset                                         对资产的接触 #|+4`Gf^  
according to                                     根据,依据,依照 UM0Ws|qx&  
account balance                                账户余额 [&P @0F n  
account for                                       对……进行会计处理,核算;解释 Fn k@)1  
accounting                                        会计,会计学 A|K=>7n]U  
accounting advisory serve                        会计咨询服务 )^P54_2  
accounting firm                                 会计师事务所 '>"blfix8  
accounting information                      会计信息,会计资料 ;`x CfOY(  
accounting period                             会计期间 =!DX,S7  
accounting policies                                   会计政策 z80(+ `   
accounting professional bodies                 会计职业组织,会计职业团体 C}uzzG6s  
accounting records                                   会计记录 y( iq  
accounting responsibility                           会计责任 G3y8M |:  
accounting service                             会计服务 T9J&^I  
accounting standards                                会计准则 A[@ko LCL  
Accounting Standards for Business Enterprises       企业会计准则 `e;r$Vpd_  
accounting system                             会计系统 og8hc~:ro  
accounting treatment                                会计处理 :Hb`vH3 x  
accuracy                                    准确性,精确性 }oiNgs/N  
additional audit procedures                      追加审计程序  /s^42  
addressee                                         收件人,收信人 >h:'Z*9  
Administration of State-owned Assets  (the~)     国有资产管理局 ?Hdu=+ZV  
administrative laws and regulations                 行政法规 *@^@7`W  
adverse impact                                 不利影响,负面影响 K0oF=|  
adverse opinion                                反对意见 %${$P+a`D  
advisory group                                  咨询组,顾问组 %=*|: v  
agency fee                                        代理费,代理费用 8kcMgCO  
aggregate                                          总计,合计为…… x'?p?u~[  
alternation of document and record                 变造文件和记录 -Op^3WWyY  
alternative audit procedures                      替代审计程序,备选审计程序 UpD4'!<buV  
amend                                              修改,修订 S8kzAT  
amortisation                                      摊销 QEut@L  
analytical capacity                             分析能力 RcJtVOrd  
analytical procedures                               分析性程序 h|PC?@jp  
annual financial statements                        年度会计报表,年度财务报表 )l! /7WKY  
appendix                                          附录,附表 OXp N8Dh5  
applicable                                         适用的 IIT[^_g  
applicable laws and regulations                 适用的法规 boDD?0.|  
application systems                                  应用系统 }pf|GdL  
apply consistently                              一贯地执行,一贯地实施 vm;%713#1  
appropriate                                       适当的,合适的; }=\?]9 `  
征用,挪用 S,5>/'fy0  
appropriate authorization                          适当的授权 N<b2xT  
appropriateness of audit evidence                    审计证据的适当性 #^]vhnbN  
approval                                    批准,核准 ->?tB1}^  
assertion                                    (会计报表上的)认定;确认 |.m)UFV  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 \6MM7x(U3  
asset                                                 资产,财产 dR_6j}  
asset restructuring                             资产重组 g5pFr=NV  
assignment of duties                                 职责的划分 ;ow)N <Z  
assistant                                     助理,助理人员 $kN=45SR  
associated company                                 联属公司,联营公司 \1<|X].jNY  
association                                        联合,结合;协会,社团 M?My+ oT  
assumption                                       假设,假定 iFI+W<QR  
at a given date                                         在某一特定时日 _x""-X~OL  
attestation                                         鉴证,公证 aaKf4}  
attestation service                             鉴证服务 ?aWVfX!+G5  
audit adjustment                                审计调整 gjz-CY.hz  
audit areas                                        审计领域 >`WfY(Lq  
audit conclusion                                审计结论 ^ Lc\{,m  
audit effectiveness                             审计效果 9M($_2,44  
audit efficiency                                  审计效率  7 FY2a  
audit engagement letter                      审计业务约定书 {K"hlu[  
audit evidence                                          审计证据 =+mb@#="m  
audit fee                                    审计费 vR!g1gI23  
audit files                                          审计档案 g"|>^90  
audit findings                                     审计中发现的事项 `) cH(Rj  
audit implementation stage                        审计实施阶段 Nc4;2~XwRp  
audit mark                                        审计标识 e Csk\f`  
audit materiality                                 审计重要性 6@8t>"}  
audit method                                     审计方法 ,m]5j_< }  
audit objective                                         审计目标,审计目的 #| ,cy,v4  
audit of financial statements                      会计报表审计,财务报表审计 flC%<V%'-  
audit opinion                                     审计意见 [PUu9rz#  
audit period                                      被审计期间,被审计年度 e Bxm  
audit plan                                          审计计划 l"}_+5  
audit planning                                    编制审计计划,制定审计计划,审计计划 &V~l(1  
audit planning stage                                  审计计划阶段 $Z;/Sh  
audit procedure                                审计程序 2IM 31 .  
audit programme                               审计程序表,具体审计计划 =+wd"Bu  
audit report                                       审计报告 d,l?{ Ln  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8 I_  
audit report with a qualified opinion                 有保留意见的审计报告 <,GVrVH=t"  
audit report with an adverse opinion                否定意见的审计报告 `?N0?;  
audit report with dual dates                      双重日期审计报告 N2'aC} I  
audit reporting stage                                 审计报告阶段 7mdd}L^h Z  
audit responsibility                                   审计责任 'n-y*f  
audit results                                      审计结果 @>VVB{1@,]  
audit risk                                          审计风险 >O24#!9XW  
audit sampling                                          审计抽样 ;9h;oB@  
audit sampling techniques                         审计抽样方法,审计抽样技术 DZC@^k \E  
audit strategies                                  审计策略 8aWEl%  
audit summary                                         审计总结,审计小结 Kd^.>T-   
audit team                                         审计小组 J=$\-  
audit test                                    审计测试 54z.@BJhE  
audit trail                                          审计轨迹 }kr?+)wB  
audit work                                        审计工作 /<8y>  
audit working paper                                 审计工作底稿 HBOyiIm Q  
audited financial statement                        审计会计报表,已审计财务报表 a= j'G]=  
Auditing Guidelines (the~)                      审计规范指南 UWKgf? _  
auditing standards                             审计准则 RfTGTz@H  
audit-oriented working paper                          (审计)业务类工作底稿 9!uiQ  
authorisation                                     授权 `wtso  
authorisation of transaction                       交易的授权 y-bUVw!Y  
availability                                         可获得性 8v R_WHsL  
B /IRXk[  
balance                                      余额;差额;平衡 \|{/.R  
balance sheet                                    资产负债表 < z2wt  
bank                                                 银行 1s.2z[B~  
bank account                                    银行账户,银行户头 9K`_P] l2z  
bank statement                                 银行对账单 lh"*$.j-  
barter transaction                              易货交易,以物换物交易 ,n8\y9{G  
basis of audit                                    审计依据 A/'po_'uy  
basis of preparation                                (会计报表的)编制基础 2,q*[Kh1  
book of account                               账目,账簿 oXnaL)Rk  
borrowing                                         借款,贷款,借债 aU_Hl+;  
branch                                              分支,分支机构,分店 f2;.He  
brought forward                                (账户余额等的)承上年,承上期,承上页 Wvr{ l  
budget                                              预算 X^ Is-[OvE  
building                                      建筑物;大楼 LQ# E+id&  
business conditions                                  业务情况,经营情况 ,u2Qkw  
business licence                               (企业等的)营业执照 W/ Q*NB  
business relation                                业务关系 !>`Fg>uy  
v wEbGx  
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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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