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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 4QFOO sNp  
   l,u{:JC  
审计词汇英汉对照 =BS'oBn^6  
   <S$21NtM87  
A cf'}*$[S  
A fN   
g&T Cff  
ability to continue as a going concern               持续经营能力 txo?k/w  
acceptability                                     可接受性,可接受程度 p^rX.?X  
acceptable level of detection risk                     检查风险的可接受水平 (u&yb!`  
acceptance of engagement                       接受委托 j dhml%pAd  
accepting the engagement for the first time              首次接受委托  -C  ON  
access to asset                                         对资产的接触 LDEt.,6i  
according to                                     根据,依据,依照 ?ev G=S4>  
account balance                                账户余额 ,R}KcZG)  
account for                                       对……进行会计处理,核算;解释 TDIOK  
accounting                                        会计,会计学 '1'1T5x~  
accounting advisory serve                        会计咨询服务 $pfe2(8  
accounting firm                                 会计师事务所 W lQ=CRY  
accounting information                      会计信息,会计资料 !otq X-  
accounting period                             会计期间 sK-|xU.  
accounting policies                                   会计政策 R%_H\-wo  
accounting professional bodies                 会计职业组织,会计职业团体 d4>-a^)V  
accounting records                                   会计记录 DG*o w^  
accounting responsibility                           会计责任 2{kfbm-89t  
accounting service                             会计服务 *rz(}(r  
accounting standards                                会计准则 "!Oh#Vf  
Accounting Standards for Business Enterprises       企业会计准则 Q(5:~**I  
accounting system                             会计系统 o>;0NF| }  
accounting treatment                                会计处理 s<_LcQbt{  
accuracy                                    准确性,精确性 *7;*@H*jd  
additional audit procedures                      追加审计程序 qV8\/7'A0a  
addressee                                         收件人,收信人 NE2sD  
Administration of State-owned Assets  (the~)     国有资产管理局 $;i$k2n:  
administrative laws and regulations                 行政法规 E'S;4B5?  
adverse impact                                 不利影响,负面影响 &9dr+o-(~  
adverse opinion                                反对意见 FP9<E93br  
advisory group                                  咨询组,顾问组 H.8CwsfP  
agency fee                                        代理费,代理费用 tD7C7m  
aggregate                                          总计,合计为…… i? _D]BY4  
alternation of document and record                 变造文件和记录 B Ff. Rd95  
alternative audit procedures                      替代审计程序,备选审计程序 D2%G.z  
amend                                              修改,修订 |z|)r"*\4  
amortisation                                      摊销 <6b\i5j  
analytical capacity                             分析能力 % r   
analytical procedures                               分析性程序 iC|6roO!jk  
annual financial statements                        年度会计报表,年度财务报表 Ky9No"o  
appendix                                          附录,附表 _HHJw""j  
applicable                                         适用的 aQ&8fteFR  
applicable laws and regulations                 适用的法规 PP[)h,ZL*  
application systems                                  应用系统 ";?C4%L  
apply consistently                              一贯地执行,一贯地实施 dbT ^9: Q  
appropriate                                       适当的,合适的; )-?uX.E{  
征用,挪用 oj(A`[  
appropriate authorization                          适当的授权 <x0uO  
appropriateness of audit evidence                    审计证据的适当性 -=[o{r`  
approval                                    批准,核准 S,Wl)\  
assertion                                    (会计报表上的)认定;确认 hXQg=Sj  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 l`FR.)2h  
asset                                                 资产,财产 9Ajgfy>  
asset restructuring                             资产重组 G<u.+V  
assignment of duties                                 职责的划分 *fvI.cKiGP  
assistant                                     助理,助理人员 _ 2gT1B  
associated company                                 联属公司,联营公司 %<J(lC9,C  
association                                        联合,结合;协会,社团 fyg~KF}  
assumption                                       假设,假定 |6(qg5"  
at a given date                                         在某一特定时日 (ln  
attestation                                         鉴证,公证 COan) <Ku  
attestation service                             鉴证服务 xL39>PB  
audit adjustment                                审计调整 \/'#=q1  
audit areas                                        审计领域 iVpA @p   
audit conclusion                                审计结论 x#F 1@r8R  
audit effectiveness                             审计效果 uU[[[ LQq  
audit efficiency                                  审计效率 tU )r[2H2  
audit engagement letter                      审计业务约定书 +NLQYuN  
audit evidence                                          审计证据 1YIux,2\  
audit fee                                    审计费 f}lT|.)?VD  
audit files                                          审计档案 ,LW(mdIe(  
audit findings                                     审计中发现的事项 76IALJ00V  
audit implementation stage                        审计实施阶段 #} t 1   
audit mark                                        审计标识 M89-*1  
audit materiality                                 审计重要性 Yn$>QS 4  
audit method                                     审计方法 Jp.3KA>  
audit objective                                         审计目标,审计目的 @q{:Oc^  
audit of financial statements                      会计报表审计,财务报表审计 ^aD/ .  
audit opinion                                     审计意见 VO @ 4A6  
audit period                                      被审计期间,被审计年度 z%}CB Tm  
audit plan                                          审计计划 W p7@  
audit planning                                    编制审计计划,制定审计计划,审计计划 36^C0uNdX  
audit planning stage                                  审计计划阶段 @ yg| OA}  
audit procedure                                审计程序 fbHWBb  
audit programme                               审计程序表,具体审计计划 L.T gJv43  
audit report                                       审计报告 @wEKCn|}o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hk"9D<&i>b  
audit report with a qualified opinion                 有保留意见的审计报告 &3 XFg Ho  
audit report with an adverse opinion                否定意见的审计报告 +9 16ZPk  
audit report with dual dates                      双重日期审计报告 XUQW;H  
audit reporting stage                                 审计报告阶段 G%j/eTTf  
audit responsibility                                   审计责任 EvSnZB1 y  
audit results                                      审计结果 wv7p,9Z[  
audit risk                                          审计风险 J:g<RZZ1  
audit sampling                                          审计抽样 MfNpQ:]c\  
audit sampling techniques                         审计抽样方法,审计抽样技术 z,}c?BP  
audit strategies                                  审计策略 ]uStn   
audit summary                                         审计总结,审计小结 (^tr}?C  
audit team                                         审计小组 r3[t<xlFf  
audit test                                    审计测试 _A;vSp.`  
audit trail                                          审计轨迹 ;"d,~nLn  
audit work                                        审计工作 |c 06ix;).  
audit working paper                                 审计工作底稿 { .aK{ V  
audited financial statement                        审计会计报表,已审计财务报表 )tN?: l  
Auditing Guidelines (the~)                      审计规范指南 "q9~ C  
auditing standards                             审计准则 }sTH.%  
audit-oriented working paper                          (审计)业务类工作底稿 V 5e\%  
authorisation                                     授权 e9z$+h  
authorisation of transaction                       交易的授权 pIZLGsu[  
availability                                         可获得性 HsjELbH  
B B91S h`  
balance                                      余额;差额;平衡 P S_3Oq)  
balance sheet                                    资产负债表 %jbJ6c  
bank                                                 银行 2d5}` >  
bank account                                    银行账户,银行户头 (aDb^(]>  
bank statement                                 银行对账单 pW*{Mx  
barter transaction                              易货交易,以物换物交易  Z;j/K  
basis of audit                                    审计依据 >G-8FL  
basis of preparation                                (会计报表的)编制基础 !q~X*ZKse  
book of account                               账目,账簿 R/ ALR  
borrowing                                         借款,贷款,借债 #;\L,a|>*  
branch                                              分支,分支机构,分店 KAj"p9hq+k  
brought forward                                (账户余额等的)承上年,承上期,承上页 ShL1'Z} ^{  
budget                                              预算 ?r -\%_J_(  
building                                      建筑物;大楼 F:[7^GQZ{  
business conditions                                  业务情况,经营情况 SWNU1x{,c\  
business licence                               (企业等的)营业执照 }j+~'O4m  
business relation                                业务关系 o 9KyAP$2  
%|:;Ti  
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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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