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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]#&g7  
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审计词汇英汉对照 DJv;ed%x  
   cj:!uhZp7  
A J0e~s  
,rB"ag !  
tnbtfG;z#  
ability to continue as a going concern               持续经营能力 }?pY~f  
acceptability                                     可接受性,可接受程度 S[bFS7[  
acceptable level of detection risk                     检查风险的可接受水平 S1<mO-  
acceptance of engagement                       接受委托 AiT&:'<UT  
accepting the engagement for the first time              首次接受委托 pm-SDp>s  
access to asset                                         对资产的接触 CV~\xYY  
according to                                     根据,依据,依照 =U6%Wdth  
account balance                                账户余额 m8q3Pp  
account for                                       对……进行会计处理,核算;解释 ubn`w=w$  
accounting                                        会计,会计学 +6=2B0$ r  
accounting advisory serve                        会计咨询服务 Gu-*@C:^&  
accounting firm                                 会计师事务所 cC.=,n  
accounting information                      会计信息,会计资料 btC 0w^5  
accounting period                             会计期间 gxX0$\8o7  
accounting policies                                   会计政策 @Fp-6J  
accounting professional bodies                 会计职业组织,会计职业团体 K +oFu%  
accounting records                                   会计记录 ?d*0-mhQ,  
accounting responsibility                           会计责任 / -ebx~FX&  
accounting service                             会计服务 (GVH#}uB  
accounting standards                                会计准则 J Cu3,O!q  
Accounting Standards for Business Enterprises       企业会计准则 &95iGL28Q  
accounting system                             会计系统 qHGXs@*M&  
accounting treatment                                会计处理 k\T,CZ<  
accuracy                                    准确性,精确性 P< +5So0  
additional audit procedures                      追加审计程序 :>U2yI  
addressee                                         收件人,收信人 u.wm;e K[  
Administration of State-owned Assets  (the~)     国有资产管理局 F)we^'X  
administrative laws and regulations                 行政法规 x(/KHpSWK  
adverse impact                                 不利影响,负面影响 #Y3:~dmJ-  
adverse opinion                                反对意见 (o/HLmr@Y  
advisory group                                  咨询组,顾问组 e Ir|%  
agency fee                                        代理费,代理费用 =_%i5]89P  
aggregate                                          总计,合计为…… ?j^[7  
alternation of document and record                 变造文件和记录 7q&//*%yF  
alternative audit procedures                      替代审计程序,备选审计程序 b_&;i4[  
amend                                              修改,修订 78v4c Q Y  
amortisation                                      摊销 _c=[P@  
analytical capacity                             分析能力 yJx{6  
analytical procedures                               分析性程序 289@O-  
annual financial statements                        年度会计报表,年度财务报表 CKShz]1  
appendix                                          附录,附表 -e"~UDq`  
applicable                                         适用的 1]HEwTT/1_  
applicable laws and regulations                 适用的法规 2\flTO2Ny  
application systems                                  应用系统 _zG9.?'b3  
apply consistently                              一贯地执行,一贯地实施 3:Aw.-,i\  
appropriate                                       适当的,合适的; ), >jBYMJ  
征用,挪用 Ih*}1D)7  
appropriate authorization                          适当的授权 W+[XNIg5   
appropriateness of audit evidence                    审计证据的适当性 ,6,sz]3-  
approval                                    批准,核准 @add'>)  
assertion                                    (会计报表上的)认定;确认 EG<YxNX,  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 \atztC{-L>  
asset                                                 资产,财产 SF.4["$  
asset restructuring                             资产重组 -@49Zh2'  
assignment of duties                                 职责的划分 > uS?Nz5/  
assistant                                     助理,助理人员 0n25{N  
associated company                                 联属公司,联营公司  (f DA  
association                                        联合,结合;协会,社团 S^,1N 4  
assumption                                       假设,假定 'j84-U{&)  
at a given date                                         在某一特定时日 ]Mu + DZ  
attestation                                         鉴证,公证 XeD9RMT  
attestation service                             鉴证服务 u<x2"0f  
audit adjustment                                审计调整 -aCtk$3  
audit areas                                        审计领域 2Y~6~*8*~  
audit conclusion                                审计结论 7\sJ=*  
audit effectiveness                             审计效果 ,f`435R  
audit efficiency                                  审计效率 >hcA:\UPk  
audit engagement letter                      审计业务约定书 0GR\iw$[J  
audit evidence                                          审计证据 0MK|spc  
audit fee                                    审计费 $dAQ'\f7  
audit files                                          审计档案 t.sbfLu  
audit findings                                     审计中发现的事项 ZCJOh8  
audit implementation stage                        审计实施阶段 r<]Db&k   
audit mark                                        审计标识 Qe=,EXf  
audit materiality                                 审计重要性 P+iZ5S\kL=  
audit method                                     审计方法 {@1C,8n;  
audit objective                                         审计目标,审计目的 F+A"-k_\T#  
audit of financial statements                      会计报表审计,财务报表审计 }."3&u't  
audit opinion                                     审计意见 @5n !t1(  
audit period                                      被审计期间,被审计年度 TrxZS_  
audit plan                                          审计计划 <3dmY=  
audit planning                                    编制审计计划,制定审计计划,审计计划 Z:3N*YkL  
audit planning stage                                  审计计划阶段 %T]NM3|U  
audit procedure                                审计程序 6Z~u2&  
audit programme                               审计程序表,具体审计计划 cE}R7,y  
audit report                                       审计报告 2@``=0z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 82% ~WQnS  
audit report with a qualified opinion                 有保留意见的审计报告 0-H!\ IB  
audit report with an adverse opinion                否定意见的审计报告 e)dPv:oK3  
audit report with dual dates                      双重日期审计报告 v?zA86d_  
audit reporting stage                                 审计报告阶段 (are2!Oq  
audit responsibility                                   审计责任 70p1&Y7or  
audit results                                      审计结果 <vx/pH)f  
audit risk                                          审计风险 L8K= Q  
audit sampling                                          审计抽样 (~F{c0 \C  
audit sampling techniques                         审计抽样方法,审计抽样技术 BZy&;P  
audit strategies                                  审计策略 -.A%c(|Q  
audit summary                                         审计总结,审计小结 JzD Mx?  
audit team                                         审计小组 _@CY_`a  
audit test                                    审计测试 Fy|tKMhnc  
audit trail                                          审计轨迹 )Lht}I ]:  
audit work                                        审计工作 5mB%Xh;bg  
audit working paper                                 审计工作底稿 y9d[-j ;w  
audited financial statement                        审计会计报表,已审计财务报表 Ju3-ZFUS4  
Auditing Guidelines (the~)                      审计规范指南 %4#,y(dO  
auditing standards                             审计准则 l2uh"!  
audit-oriented working paper                          (审计)业务类工作底稿 +]|aACt]  
authorisation                                     授权 Js7(TFQE  
authorisation of transaction                       交易的授权 zx"'WM *  
availability                                         可获得性 &V7@ TZ  
B QjH;'OVt  
balance                                      余额;差额;平衡 f} q4~NPn-  
balance sheet                                    资产负债表 z-|gw.y  
bank                                                 银行 o JC-?  
bank account                                    银行账户,银行户头 K8NoY6  
bank statement                                 银行对账单 `]^0lD=e I  
barter transaction                              易货交易,以物换物交易 pEk^ ;  
basis of audit                                    审计依据 d (Ufj|;  
basis of preparation                                (会计报表的)编制基础 sg"J00  
book of account                               账目,账簿 9"Vch;U$  
borrowing                                         借款,贷款,借债 7Q,9j.  
branch                                              分支,分支机构,分店 0yW#).D^b  
brought forward                                (账户余额等的)承上年,承上期,承上页 (_G&S~@.  
budget                                              预算 %bo0-lnp  
building                                      建筑物;大楼 "&jA CI  
business conditions                                  业务情况,经营情况 RAMkTS  
business licence                               (企业等的)营业执照 nR)/k,3W  
business relation                                业务关系 Wbo{v r[2+  
WP,Ll\K)7  
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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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