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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 %X|u({(zb  
   %2y5a`b  
审计词汇英汉对照 _;M3=MTM9  
   %+^Qs\j  
A T>68 ,; p  
l"-Z#[  
Bmt^*;WY+  
ability to continue as a going concern               持续经营能力 ^B:;uyG]M  
acceptability                                     可接受性,可接受程度 3 3zE5vr  
acceptable level of detection risk                     检查风险的可接受水平 $b(CN+#  
acceptance of engagement                       接受委托 y*%uGG5  
accepting the engagement for the first time              首次接受委托 Ad&VOh+0  
access to asset                                         对资产的接触 6n^@Ps  
according to                                     根据,依据,依照 6EeO\Qj{  
account balance                                账户余额 _&%FGcAS  
account for                                       对……进行会计处理,核算;解释 !<24Cy   
accounting                                        会计,会计学 S$ffTdRz  
accounting advisory serve                        会计咨询服务 0j;q^>  
accounting firm                                 会计师事务所 # %EHcgF  
accounting information                      会计信息,会计资料 m?kyAW'|  
accounting period                             会计期间 yzT4D>1,  
accounting policies                                   会计政策 Gk]ZP31u  
accounting professional bodies                 会计职业组织,会计职业团体 ,u>[cRqw  
accounting records                                   会计记录 IC?(F]$%>  
accounting responsibility                           会计责任 #_{Q&QUk  
accounting service                             会计服务 tuLNGU  
accounting standards                                会计准则 xHMFYt+0$G  
Accounting Standards for Business Enterprises       企业会计准则 mRa\ wEg%  
accounting system                             会计系统 7Ja*T@ !h  
accounting treatment                                会计处理 v2_` iwE  
accuracy                                    准确性,精确性 6tFi\,)E  
additional audit procedures                      追加审计程序 ^qnmKA>"F  
addressee                                         收件人,收信人 z:4_f:70  
Administration of State-owned Assets  (the~)     国有资产管理局 :AS`1\ C  
administrative laws and regulations                 行政法规 em'ADRxG+  
adverse impact                                 不利影响,负面影响 q k 6  
adverse opinion                                反对意见 K{{_qFj@<y  
advisory group                                  咨询组,顾问组 kRc+OsY9  
agency fee                                        代理费,代理费用 U (#JC(E-#  
aggregate                                          总计,合计为…… xJ2I@*DN  
alternation of document and record                 变造文件和记录 fbU3-L?  
alternative audit procedures                      替代审计程序,备选审计程序 0Ni{UV? k  
amend                                              修改,修订 7[w<v(Rc  
amortisation                                      摊销 [q_+s  
analytical capacity                             分析能力 15hqoo9!  
analytical procedures                               分析性程序 4M|u T 9-  
annual financial statements                        年度会计报表,年度财务报表 [orL.D]  
appendix                                          附录,附表 > (9\ c F{  
applicable                                         适用的 bMxK@$G~  
applicable laws and regulations                 适用的法规 +D:8r|evH  
application systems                                  应用系统 )Qd x  
apply consistently                              一贯地执行,一贯地实施 J|] .h  
appropriate                                       适当的,合适的; !~yBz H;K  
征用,挪用 "L:4 7!8  
appropriate authorization                          适当的授权 U(9_&sL  
appropriateness of audit evidence                    审计证据的适当性 P.qzP/Ny  
approval                                    批准,核准 g (WP  
assertion                                    (会计报表上的)认定;确认 #,u|*O:  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 [ r8 ZAS  
asset                                                 资产,财产 {eV8h}KIl  
asset restructuring                             资产重组 KVJ, a  
assignment of duties                                 职责的划分 Be=rBrI>  
assistant                                     助理,助理人员 i5t6$|u:&m  
associated company                                 联属公司,联营公司 RGE(#   
association                                        联合,结合;协会,社团 avL_>7q  
assumption                                       假设,假定 u;gO+)wqv  
at a given date                                         在某一特定时日 \?d3Pn5`  
attestation                                         鉴证,公证 +)iMJ]>  
attestation service                             鉴证服务 eM:J_>7t  
audit adjustment                                审计调整 m^G(qoZ]  
audit areas                                        审计领域 GD{L$#i!  
audit conclusion                                审计结论 {VL@U$'oI  
audit effectiveness                             审计效果 > 'hM"4f  
audit efficiency                                  审计效率 L_NiU;cr%  
audit engagement letter                      审计业务约定书 `om+p ?j  
audit evidence                                          审计证据 C=/B\G/.9  
audit fee                                    审计费 1J4Pnl+hN  
audit files                                          审计档案 +ti ?7|bK<  
audit findings                                     审计中发现的事项 E5d$n*A  
audit implementation stage                        审计实施阶段 wDZ<UP=X  
audit mark                                        审计标识 :Iv;%a0 -  
audit materiality                                 审计重要性 akxNT_   
audit method                                     审计方法 ^k;]"NR  
audit objective                                         审计目标,审计目的 IB/3=4n^|  
audit of financial statements                      会计报表审计,财务报表审计 @)?]u U"L  
audit opinion                                     审计意见 BzP,Tu{,  
audit period                                      被审计期间,被审计年度 hlaN'j <C  
audit plan                                          审计计划 >F7w]XH  
audit planning                                    编制审计计划,制定审计计划,审计计划 i(^U<DW$  
audit planning stage                                  审计计划阶段 ]~KLdgru_  
audit procedure                                审计程序 rtRbr_  
audit programme                               审计程序表,具体审计计划 x i=ApwNj  
audit report                                       审计报告 kg[%Q]]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .h7s .p?  
audit report with a qualified opinion                 有保留意见的审计报告 L^3&  
audit report with an adverse opinion                否定意见的审计报告 {`QHg O  
audit report with dual dates                      双重日期审计报告 _U<fS  
audit reporting stage                                 审计报告阶段 sQvRupYRO  
audit responsibility                                   审计责任 _1p8(n  
audit results                                      审计结果 z%%O-1   
audit risk                                          审计风险 ?Gki0^~J  
audit sampling                                          审计抽样 MC}t8L=  
audit sampling techniques                         审计抽样方法,审计抽样技术 50W+!'  
audit strategies                                  审计策略 mm-s?+&M;  
audit summary                                         审计总结,审计小结 * x/!i^  
audit team                                         审计小组 udZOg  
audit test                                    审计测试 G@[8P?M=Z  
audit trail                                          审计轨迹 Y$ ys4X  
audit work                                        审计工作 <Kd(fFe  
audit working paper                                 审计工作底稿 ;u UFgDi  
audited financial statement                        审计会计报表,已审计财务报表 ~2w&+@dV%  
Auditing Guidelines (the~)                      审计规范指南 xH-d<Ht,7  
auditing standards                             审计准则  `Vb  
audit-oriented working paper                          (审计)业务类工作底稿 Nr~$i%[  
authorisation                                     授权 n qcq3o*B  
authorisation of transaction                       交易的授权 fFjpQ~0  
availability                                         可获得性 z-5`6aE9<  
B ?Z7`TnG$uf  
balance                                      余额;差额;平衡 fu/8r%:h  
balance sheet                                    资产负债表 /kW Z 8Z  
bank                                                 银行 )/H;5 cn  
bank account                                    银行账户,银行户头 r ]DiB:.  
bank statement                                 银行对账单 /BL:"t@-  
barter transaction                              易货交易,以物换物交易 k$w~JO!s  
basis of audit                                    审计依据 GXtMX ha,  
basis of preparation                                (会计报表的)编制基础 `>gG"1,]  
book of account                               账目,账簿 :v&[ !  
borrowing                                         借款,贷款,借债 8M,*w6P  
branch                                              分支,分支机构,分店 rs&]46i/p  
brought forward                                (账户余额等的)承上年,承上期,承上页 Dqx#i-L23  
budget                                              预算 ,=:K&5mCv  
building                                      建筑物;大楼 9y7N}T6  
business conditions                                  业务情况,经营情况 Zd*$^P,|  
business licence                               (企业等的)营业执照 CLR1 CGnn7  
business relation                                业务关系 LKIMT  
H U|.5tP  
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只看该作者 1楼 发表于: 2012-04-24
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