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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 /PkOF ((  
   Y C}$O2  
审计词汇英汉对照 B^hK  
   U4Pk^[,p1G  
A _"'-f l98*  
*c@]c~hY,  
_[ `"E'  
ability to continue as a going concern               持续经营能力 '`p0T%w  
acceptability                                     可接受性,可接受程度 UKSI"/8I  
acceptable level of detection risk                     检查风险的可接受水平 ,0$b8lb;x/  
acceptance of engagement                       接受委托 9a.[>4}  
accepting the engagement for the first time              首次接受委托 wD[qE  
access to asset                                         对资产的接触 D7$xY\0r  
according to                                     根据,依据,依照 yNQ 9~P2  
account balance                                账户余额 T0}P 'q  
account for                                       对……进行会计处理,核算;解释 7M9s}b%?  
accounting                                        会计,会计学 Xg97[I8/  
accounting advisory serve                        会计咨询服务 n]btazM{  
accounting firm                                 会计师事务所 !Jo.Un7  
accounting information                      会计信息,会计资料 UmQ'=@^kR  
accounting period                             会计期间 .]Z,O>N  
accounting policies                                   会计政策 M~!LjJg;  
accounting professional bodies                 会计职业组织,会计职业团体 "?sLi  
accounting records                                   会计记录 PiIILX{DuH  
accounting responsibility                           会计责任 u"a$/  
accounting service                             会计服务 *$>$O%   
accounting standards                                会计准则 vGPaWYV  
Accounting Standards for Business Enterprises       企业会计准则 ^F1zkIE  
accounting system                             会计系统 o=(>#iVM  
accounting treatment                                会计处理 ]9pcDZB  
accuracy                                    准确性,精确性 Va'K~$d_  
additional audit procedures                      追加审计程序 VAR/"  
addressee                                         收件人,收信人 %n #^#:   
Administration of State-owned Assets  (the~)     国有资产管理局 -OP5v8c f  
administrative laws and regulations                 行政法规 +<I1@C  
adverse impact                                 不利影响,负面影响 >:P3j<xTv  
adverse opinion                                反对意见 8 _[f#s`)  
advisory group                                  咨询组,顾问组 S[M\com'  
agency fee                                        代理费,代理费用 K#{E87G(  
aggregate                                          总计,合计为…… (.3L'+F  
alternation of document and record                 变造文件和记录 ]# T9v06w  
alternative audit procedures                      替代审计程序,备选审计程序 kL qFh<  
amend                                              修改,修订 <`m.Vbvm"  
amortisation                                      摊销 'C*NyHc  
analytical capacity                             分析能力 ByZ. !~  
analytical procedures                               分析性程序 4B}w;d@R  
annual financial statements                        年度会计报表,年度财务报表 9uREbip  
appendix                                          附录,附表 >Y< y]vM:  
applicable                                         适用的 E]Hl&t/}  
applicable laws and regulations                 适用的法规 f1>^kl3@P  
application systems                                  应用系统  g^E n6n)  
apply consistently                              一贯地执行,一贯地实施 ,K6]Q|U@r  
appropriate                                       适当的,合适的; QX~*aqS3s8  
征用,挪用 9tC8|~Q  
appropriate authorization                          适当的授权 z:R2Wksg  
appropriateness of audit evidence                    审计证据的适当性 Xc5[d`]  
approval                                    批准,核准 bvR*sT#rg  
assertion                                    (会计报表上的)认定;确认 F]?$Q'U  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 "WYcw\@U  
asset                                                 资产,财产 0+:.9*g=k  
asset restructuring                             资产重组 {UZli[W1  
assignment of duties                                 职责的划分 uf)W? `e~  
assistant                                     助理,助理人员 iVu+ct-iv  
associated company                                 联属公司,联营公司 90aPIs-  
association                                        联合,结合;协会,社团 c) E[K-u  
assumption                                       假设,假定 qc'tK6=jp  
at a given date                                         在某一特定时日 L{fP_DIa  
attestation                                         鉴证,公证 .Na>BR\F  
attestation service                             鉴证服务 IL:"]`f*  
audit adjustment                                审计调整 .Um%6a-  
audit areas                                        审计领域 -{b1&  
audit conclusion                                审计结论 =3SL& :8  
audit effectiveness                             审计效果 0XYO2 k  
audit efficiency                                  审计效率 c[y=K)<Z  
audit engagement letter                      审计业务约定书 (Fgt#H(B  
audit evidence                                          审计证据 r IK|}5  
audit fee                                    审计费 n"K7@[d  
audit files                                          审计档案 A#  M  
audit findings                                     审计中发现的事项 g&E_|}u4  
audit implementation stage                        审计实施阶段 IfXLnD^||  
audit mark                                        审计标识 u\.sS|$  
audit materiality                                 审计重要性 Yg]f2ke  
audit method                                     审计方法 #!D5DK@+  
audit objective                                         审计目标,审计目的 B?%D   
audit of financial statements                      会计报表审计,财务报表审计 #=.h:_9  
audit opinion                                     审计意见 ' qd")  
audit period                                      被审计期间,被审计年度 My`%gP~%g  
audit plan                                          审计计划 a@jP^VVk  
audit planning                                    编制审计计划,制定审计计划,审计计划 I3 x}F$^  
audit planning stage                                  审计计划阶段 &s<  
audit procedure                                审计程序 -5ec8m8  
audit programme                               审计程序表,具体审计计划 1aT$07G0  
audit report                                       审计报告 gq@."wHU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zuPH3Q={  
audit report with a qualified opinion                 有保留意见的审计报告 }b^lg&$(  
audit report with an adverse opinion                否定意见的审计报告 'Lw\n O.  
audit report with dual dates                      双重日期审计报告 6kuSkd$.  
audit reporting stage                                 审计报告阶段 7z,M`14  
audit responsibility                                   审计责任 ?GC0dN   
audit results                                      审计结果 `WW0~Tp3  
audit risk                                          审计风险 v1lj/A  
audit sampling                                          审计抽样 HYH!;  
audit sampling techniques                         审计抽样方法,审计抽样技术 B&$89]gs|  
audit strategies                                  审计策略 8Z!ea3kAT  
audit summary                                         审计总结,审计小结 H5I#/j  
audit team                                         审计小组 &L?Dogo  
audit test                                    审计测试 t]o gn(  
audit trail                                          审计轨迹 A{o{o++  
audit work                                        审计工作 *sG<w%%  
audit working paper                                 审计工作底稿 W [m_IY  
audited financial statement                        审计会计报表,已审计财务报表 ^,5.vfES  
Auditing Guidelines (the~)                      审计规范指南 an2Tc*=~l(  
auditing standards                             审计准则 J@TM>R  
audit-oriented working paper                          (审计)业务类工作底稿 N.`]D)57  
authorisation                                     授权 *3K"Kc2  
authorisation of transaction                       交易的授权  e.GzGX  
availability                                         可获得性 Jr9} 'l8  
B z,7^dlT  
balance                                      余额;差额;平衡  k WtUj  
balance sheet                                    资产负债表 L' pZ  
bank                                                 银行 E)E!  
bank account                                    银行账户,银行户头 HlSuhbi'@  
bank statement                                 银行对账单 Wd}mC<rv1  
barter transaction                              易货交易,以物换物交易 `+o.w#cl  
basis of audit                                    审计依据 5xHiq &d.E  
basis of preparation                                (会计报表的)编制基础 WI,=?~-   
book of account                               账目,账簿 7a<qP=J  
borrowing                                         借款,贷款,借债 D.6dPzu`  
branch                                              分支,分支机构,分店 0R]CI  
brought forward                                (账户余额等的)承上年,承上期,承上页 %ze1ZWO{  
budget                                              预算 & B4U)  
building                                      建筑物;大楼 B# fzMaC  
business conditions                                  业务情况,经营情况 D=>^m=?0  
business licence                               (企业等的)营业执照 t_rDXhM  
business relation                                业务关系 -DnK )u\@  
`Vi:r9|P  
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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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