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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 X6(s][Wn  
   WcM\4q@  
审计词汇英汉对照 TXyiC S3  
   W[j, QU  
A ,LSiQmV5  
]e7?l/N[  
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ability to continue as a going concern               持续经营能力 q{B?j%.o  
acceptability                                     可接受性,可接受程度 < FO=PM  
acceptable level of detection risk                     检查风险的可接受水平 nSBhz  
acceptance of engagement                       接受委托 |</)6r  
accepting the engagement for the first time              首次接受委托 dT?3Q;>B?  
access to asset                                         对资产的接触 Gky^S#  
according to                                     根据,依据,依照 FY^Nn  
account balance                                账户余额 nP*%N|0  
account for                                       对……进行会计处理,核算;解释 t&[<Dl/L  
accounting                                        会计,会计学 O1t$]k:  
accounting advisory serve                        会计咨询服务 "8cI]~ V  
accounting firm                                 会计师事务所 v*dw'i  
accounting information                      会计信息,会计资料 to,\n"$~!  
accounting period                             会计期间 pz)>y&_o  
accounting policies                                   会计政策 ZE_  
accounting professional bodies                 会计职业组织,会计职业团体 W-&V:S{ <  
accounting records                                   会计记录 XG C\6?L~  
accounting responsibility                           会计责任 RB %y($  
accounting service                             会计服务 -<5{wQE;|  
accounting standards                                会计准则 R)\^*tkz7  
Accounting Standards for Business Enterprises       企业会计准则 g|$;jQ\_  
accounting system                             会计系统 ey4.Hj#T  
accounting treatment                                会计处理 Vr( Z;YO  
accuracy                                    准确性,精确性 J,u-)9yBA<  
additional audit procedures                      追加审计程序 Sx e6&  
addressee                                         收件人,收信人 (1GU  
Administration of State-owned Assets  (the~)     国有资产管理局 u-4@[*^T$  
administrative laws and regulations                 行政法规 EEL3~H{(  
adverse impact                                 不利影响,负面影响 YC56] Zp  
adverse opinion                                反对意见 {Y Y,{H  
advisory group                                  咨询组,顾问组 $8HiX6r  
agency fee                                        代理费,代理费用 6},[HpXRc4  
aggregate                                          总计,合计为…… 9`Fw}yAt  
alternation of document and record                 变造文件和记录 3z2 OW@zL$  
alternative audit procedures                      替代审计程序,备选审计程序 8 p[ n>qV9  
amend                                              修改,修订 i-5,* 0e6m  
amortisation                                      摊销 HDZl;=  
analytical capacity                             分析能力 nM b@  B  
analytical procedures                               分析性程序 j4!O,.!T  
annual financial statements                        年度会计报表,年度财务报表 7X/t2Vih@  
appendix                                          附录,附表 p e+h8  
applicable                                         适用的 | C<#M<  
applicable laws and regulations                 适用的法规  +)e|>  
application systems                                  应用系统 SZHgXl3:  
apply consistently                              一贯地执行,一贯地实施 Pn[oo_)s  
appropriate                                       适当的,合适的; MsP6C)dz  
征用,挪用 ZcyGLg0I  
appropriate authorization                          适当的授权 H;=Fq+  
appropriateness of audit evidence                    审计证据的适当性 3)\fZYu)  
approval                                    批准,核准 !%('8-x%  
assertion                                    (会计报表上的)认定;确认 &s(&B>M  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 je2_ .^  
asset                                                 资产,财产 lNa+NtQu   
asset restructuring                             资产重组 ]6)u$4X6$  
assignment of duties                                 职责的划分 xHJkzI  
assistant                                     助理,助理人员 ja';NIO-  
associated company                                 联属公司,联营公司 Uza '%R  
association                                        联合,结合;协会,社团 JDE_*xaUV  
assumption                                       假设,假定 <]LljTm`i  
at a given date                                         在某一特定时日 Z CPUNtO l  
attestation                                         鉴证,公证 5Q"w{ n  
attestation service                             鉴证服务 |.UY' B  
audit adjustment                                审计调整 Im/tU6ybV  
audit areas                                        审计领域 /+SLq`'u)  
audit conclusion                                审计结论 ^sLx3a  
audit effectiveness                             审计效果 .)!QsBU  
audit efficiency                                  审计效率 V<I(M<Dj  
audit engagement letter                      审计业务约定书 uy3<2L#.  
audit evidence                                          审计证据 U"p</ Q  
audit fee                                    审计费 9T24dofkJ  
audit files                                          审计档案 4.jRTL5-oj  
audit findings                                     审计中发现的事项 Ls9NQy  
audit implementation stage                        审计实施阶段 ^Q$OzsEk  
audit mark                                        审计标识 `!HD. E[2c  
audit materiality                                 审计重要性 Q,xL8i M,  
audit method                                     审计方法 crP2jF!  
audit objective                                         审计目标,审计目的 &R_7]f+%)  
audit of financial statements                      会计报表审计,财务报表审计 >{IPt]PCn  
audit opinion                                     审计意见 \{lv~I  
audit period                                      被审计期间,被审计年度 K -rR)-rI  
audit plan                                          审计计划 Ytlzn%  
audit planning                                    编制审计计划,制定审计计划,审计计划 TD}<U8I8_  
audit planning stage                                  审计计划阶段 r8Pd}ptPU  
audit procedure                                审计程序 P) =.D u)  
audit programme                               审计程序表,具体审计计划 .w.:o2L  
audit report                                       审计报告 =79R;|5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \7/yWd{N$  
audit report with a qualified opinion                 有保留意见的审计报告 fq6%@M~  
audit report with an adverse opinion                否定意见的审计报告 :OY~Q3 @  
audit report with dual dates                      双重日期审计报告 2L^)k?9>g+  
audit reporting stage                                 审计报告阶段 yS\&2"o  
audit responsibility                                   审计责任 cj8cV|8@  
audit results                                      审计结果 1jl !VU6  
audit risk                                          审计风险 'RK"/ZhqE  
audit sampling                                          审计抽样 .Q*X5Fc  
audit sampling techniques                         审计抽样方法,审计抽样技术 !SQcV'  
audit strategies                                  审计策略 Mn.,?IF`K  
audit summary                                         审计总结,审计小结 ~-BF7f 6C  
audit team                                         审计小组 a[O6xA%  
audit test                                    审计测试 hJ'H@L7  
audit trail                                          审计轨迹 kW g.-$pp  
audit work                                        审计工作 ?0VR2Yb${b  
audit working paper                                 审计工作底稿 LmF,en5  
audited financial statement                        审计会计报表,已审计财务报表 m.e]tTe  
Auditing Guidelines (the~)                      审计规范指南 pS w/QO9  
auditing standards                             审计准则 WVbrbs4  
audit-oriented working paper                          (审计)业务类工作底稿 7Gc{&hp*  
authorisation                                     授权 _8VP'S=  
authorisation of transaction                       交易的授权 }~XWtWbd-  
availability                                         可获得性 z*eBjHbF  
B zN4OrG 0  
balance                                      余额;差额;平衡 Nz,yd%ua  
balance sheet                                    资产负债表 *glZb;_  
bank                                                 银行 bV_nYpo  
bank account                                    银行账户,银行户头 @!#e\tx  
bank statement                                 银行对账单 I0)`tQ +  
barter transaction                              易货交易,以物换物交易 'x!\pE-  
basis of audit                                    审计依据 m|@H`=`d  
basis of preparation                                (会计报表的)编制基础 Z'JS @dV  
book of account                               账目,账簿 /8cRPB.   
borrowing                                         借款,贷款,借债 $<^t][{  
branch                                              分支,分支机构,分店 0mY Y:?v  
brought forward                                (账户余额等的)承上年,承上期,承上页  }vd*eexA  
budget                                              预算 g7*)|FOb  
building                                      建筑物;大楼 iQwQ5m!d &  
business conditions                                  业务情况,经营情况 g{65QP  
business licence                               (企业等的)营业执照 ,fVD`RR(W?  
business relation                                业务关系 G'ykcB._  
HGDrH   
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只看该作者 1楼 发表于: 2012-04-24
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