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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 v*BA\ &  
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审计词汇英汉对照 329xo03-[  
   m#;:%.Rm  
A uN\9c Q  
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ability to continue as a going concern               持续经营能力 Vd1K {rH#  
acceptability                                     可接受性,可接受程度 Y+=@5+G  
acceptable level of detection risk                     检查风险的可接受水平 6|dUz*Pr|\  
acceptance of engagement                       接受委托 i ~FCt4  
accepting the engagement for the first time              首次接受委托 =0]Mc$Ih  
access to asset                                         对资产的接触 7R2)Klt  
according to                                     根据,依据,依照 d,)F #;^5  
account balance                                账户余额 ~V|!\CB  
account for                                       对……进行会计处理,核算;解释 mmKrmM*1  
accounting                                        会计,会计学 Z?Q2ed*j  
accounting advisory serve                        会计咨询服务 1)PR]s:-m@  
accounting firm                                 会计师事务所 pM7BdMp   
accounting information                      会计信息,会计资料 J/=A f [  
accounting period                             会计期间 ^LcI6 h  
accounting policies                                   会计政策 p.}[!!m P  
accounting professional bodies                 会计职业组织,会计职业团体 =91'.c<  
accounting records                                   会计记录 =}"hC`3e  
accounting responsibility                           会计责任 %!$-N!e  
accounting service                             会计服务 {Jy%h8n*  
accounting standards                                会计准则 Em]T.'y  
Accounting Standards for Business Enterprises       企业会计准则 IGqmH=-  
accounting system                             会计系统 %8{_;-f  
accounting treatment                                会计处理 &4%J35~  
accuracy                                    准确性,精确性 <V8i>LBlz  
additional audit procedures                      追加审计程序 V_1#7  
addressee                                         收件人,收信人 qlxW@|  
Administration of State-owned Assets  (the~)     国有资产管理局 pnG8c<  
administrative laws and regulations                 行政法规 t/D Q<B_  
adverse impact                                 不利影响,负面影响 &Egn`QU  
adverse opinion                                反对意见 J-ZM1HoB  
advisory group                                  咨询组,顾问组  J-f0  
agency fee                                        代理费,代理费用 B*AMo5  
aggregate                                          总计,合计为…… vp|=q;Q%r  
alternation of document and record                 变造文件和记录 1c4%g-]7  
alternative audit procedures                      替代审计程序,备选审计程序 j`GbI0,bT  
amend                                              修改,修订 bYgYP|@  
amortisation                                      摊销 @/u`7FO$&  
analytical capacity                             分析能力 '_<`dzz  
analytical procedures                               分析性程序 U`Ag| R  
annual financial statements                        年度会计报表,年度财务报表 ^U?(g0<"  
appendix                                          附录,附表 e ^qnUjMy  
applicable                                         适用的 (qP$I:Q4]v  
applicable laws and regulations                 适用的法规 Jqj6L993e  
application systems                                  应用系统 yy74>K  
apply consistently                              一贯地执行,一贯地实施 3.H-G~  
appropriate                                       适当的,合适的; Q(IS=  
征用,挪用 ,+BgY4OY  
appropriate authorization                          适当的授权 T> 'Vaxo  
appropriateness of audit evidence                    审计证据的适当性 Mfr#IzNHN  
approval                                    批准,核准 *;d)'7<  
assertion                                    (会计报表上的)认定;确认 DnFl *T>  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 JT9<kB/07  
asset                                                 资产,财产 >PVi 3S  
asset restructuring                             资产重组 Ju[`Qw`I  
assignment of duties                                 职责的划分 o5@ jMU;  
assistant                                     助理,助理人员 |*NrS<"  
associated company                                 联属公司,联营公司 4<K`yU]"  
association                                        联合,结合;协会,社团 -8jqC6mQ  
assumption                                       假设,假定 D` X6'PP  
at a given date                                         在某一特定时日 Y fA\#N0;3  
attestation                                         鉴证,公证 )It4al^\  
attestation service                             鉴证服务 1Qu,]i`  
audit adjustment                                审计调整 UhTr<(@  
audit areas                                        审计领域 ?KXQ)Y/su  
audit conclusion                                审计结论 mX?{2[  
audit effectiveness                             审计效果 Umt ia~x=&  
audit efficiency                                  审计效率 z\Y^x 9  
audit engagement letter                      审计业务约定书 |Z^g\l.j{  
audit evidence                                          审计证据 E|;5Z*  
audit fee                                    审计费 Y]K]]Ehp  
audit files                                          审计档案 K-C,+ eI  
audit findings                                     审计中发现的事项 PI \,`^)y  
audit implementation stage                        审计实施阶段 hUxhYOp  
audit mark                                        审计标识 * _l o;  
audit materiality                                 审计重要性 3/=QZ8HA&-  
audit method                                     审计方法 J-<B*ot+lX  
audit objective                                         审计目标,审计目的 O mIBk  
audit of financial statements                      会计报表审计,财务报表审计 Ur(o&,  
audit opinion                                     审计意见 5(7MQuRR  
audit period                                      被审计期间,被审计年度 f{c[_OR  
audit plan                                          审计计划 r(T/^<  
audit planning                                    编制审计计划,制定审计计划,审计计划 ] *VF Ws  
audit planning stage                                  审计计划阶段 }2A1Yt:^P  
audit procedure                                审计程序 AJd.K'=8  
audit programme                               审计程序表,具体审计计划 'm5(MC,  
audit report                                       审计报告 PjW+V`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m Ap|?n/K  
audit report with a qualified opinion                 有保留意见的审计报告 97wy;'J[u  
audit report with an adverse opinion                否定意见的审计报告 pNQkKDbL+  
audit report with dual dates                      双重日期审计报告 o>-v?Ug  
audit reporting stage                                 审计报告阶段 o=# [^Zv  
audit responsibility                                   审计责任 i!oj&&  
audit results                                      审计结果 dG?a"/MA  
audit risk                                          审计风险 Sw@,<4S  
audit sampling                                          审计抽样 I*S`I|{J  
audit sampling techniques                         审计抽样方法,审计抽样技术 Z"|P(]A  
audit strategies                                  审计策略 uEGPgYY(  
audit summary                                         审计总结,审计小结 tZCe?n]  
audit team                                         审计小组 WTYFtZD[yH  
audit test                                    审计测试 H!.D2J   
audit trail                                          审计轨迹 z12But\<  
audit work                                        审计工作 kok^4VV  
audit working paper                                 审计工作底稿 uBq3.+,x*  
audited financial statement                        审计会计报表,已审计财务报表 zHOE.V2Qo  
Auditing Guidelines (the~)                      审计规范指南 ;Fem<p)V  
auditing standards                             审计准则 3|+f si)x  
audit-oriented working paper                          (审计)业务类工作底稿 )USC  
authorisation                                     授权 xhkWKB/7  
authorisation of transaction                       交易的授权 EN)A"  
availability                                         可获得性 niHL/\ 7u  
B ^%%5  
balance                                      余额;差额;平衡 */^2RZg|W  
balance sheet                                    资产负债表 -A%?T"  
bank                                                 银行 53t- 'K0l  
bank account                                    银行账户,银行户头 }j(2Dl  
bank statement                                 银行对账单 :sV HY2x  
barter transaction                              易货交易,以物换物交易 RjGB#AK  
basis of audit                                    审计依据 *Z]WaDw  
basis of preparation                                (会计报表的)编制基础 (5q%0|RzRs  
book of account                               账目,账簿 j"IM,=  
borrowing                                         借款,贷款,借债 Dp*$GQ  
branch                                              分支,分支机构,分店 OW^2S_H5  
brought forward                                (账户余额等的)承上年,承上期,承上页 < VaMUm<2  
budget                                              预算 )ClMw!ZrU  
building                                      建筑物;大楼 ]AA% J@  
business conditions                                  业务情况,经营情况 ZutB_uW  
business licence                               (企业等的)营业执照 Az< 9hk  
business relation                                业务关系 CFJjh^ ~=  
7ITl3>  
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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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