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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 4l>/6LNMF  
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审计词汇英汉对照 36.L1!d)pE  
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ability to continue as a going concern               持续经营能力 Zwp*JH+G  
acceptability                                     可接受性,可接受程度 Sxf<8Px9i  
acceptable level of detection risk                     检查风险的可接受水平 *\:u}'[  
acceptance of engagement                       接受委托 n%W~+  
accepting the engagement for the first time              首次接受委托 EC &w9:R  
access to asset                                         对资产的接触 [2.pZB  
according to                                     根据,依据,依照  fW|1AUD,  
account balance                                账户余额 (fb&5=Wzw  
account for                                       对……进行会计处理,核算;解释 4AzS~5S  
accounting                                        会计,会计学 h7kGs^pP  
accounting advisory serve                        会计咨询服务 OB l-6W  
accounting firm                                 会计师事务所 YD7i6A  
accounting information                      会计信息,会计资料 e{c%o;m(  
accounting period                             会计期间 jA<v<oV  
accounting policies                                   会计政策 fMI4'.Od  
accounting professional bodies                 会计职业组织,会计职业团体  :v8j3 =  
accounting records                                   会计记录 }(O 7tC  
accounting responsibility                           会计责任 |oC&;A  
accounting service                             会计服务 |OhNQoTY  
accounting standards                                会计准则 )r5QOa/  
Accounting Standards for Business Enterprises       企业会计准则 I WsB$T  
accounting system                             会计系统 97NF*-)N  
accounting treatment                                会计处理 kbBX\*{yh  
accuracy                                    准确性,精确性 asmMl9)(`  
additional audit procedures                      追加审计程序 #V*<G#B  
addressee                                         收件人,收信人 4 Z1- RS  
Administration of State-owned Assets  (the~)     国有资产管理局 HE7JQP!q  
administrative laws and regulations                 行政法规 K zKHC  
adverse impact                                 不利影响,负面影响 e*Sv}4e=.  
adverse opinion                                反对意见 =-1d m+P  
advisory group                                  咨询组,顾问组 (,[m}Qb?!  
agency fee                                        代理费,代理费用 Cd"O'<^Sb  
aggregate                                          总计,合计为…… ?&pjP,a  
alternation of document and record                 变造文件和记录 z?Hvh  
alternative audit procedures                      替代审计程序,备选审计程序 Uw)?u$+ P  
amend                                              修改,修订 sq*d?<:3  
amortisation                                      摊销 a>(LFpVk}  
analytical capacity                             分析能力 (zCas}YAKI  
analytical procedures                               分析性程序 n!~{4 uUW  
annual financial statements                        年度会计报表,年度财务报表 >-c;  
appendix                                          附录,附表 C>4y<,Q  
applicable                                         适用的 .3 m^yo c/  
applicable laws and regulations                 适用的法规 ? D2:'gg  
application systems                                  应用系统 GGo nA  
apply consistently                              一贯地执行,一贯地实施 kG:uXbUI'  
appropriate                                       适当的,合适的; (|Y[5O)  
征用,挪用 oIAP dn  
appropriate authorization                          适当的授权 gmJiKuAL5  
appropriateness of audit evidence                    审计证据的适当性 1b-4wonQd  
approval                                    批准,核准 O|O#T.Tg  
assertion                                    (会计报表上的)认定;确认 C(Yk-7  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 @=E@ *@g  
asset                                                 资产,财产 s,\!@[N  
asset restructuring                             资产重组 Ha)eeE$  
assignment of duties                                 职责的划分 (B.J8`h }  
assistant                                     助理,助理人员 1;i[H[hNY  
associated company                                 联属公司,联营公司 LBk1Qw}-  
association                                        联合,结合;协会,社团 gxycw4kz  
assumption                                       假设,假定 Klzsr,  
at a given date                                         在某一特定时日 2v0lWO~c7z  
attestation                                         鉴证,公证 M@[{j  
attestation service                             鉴证服务 #6[FGM  
audit adjustment                                审计调整 AA:Ch?  
audit areas                                        审计领域 C%85Aq*4  
audit conclusion                                审计结论 O{y2tz3  
audit effectiveness                             审计效果 aF1pq  
audit efficiency                                  审计效率 l}&egq DC  
audit engagement letter                      审计业务约定书 -\:pbR  
audit evidence                                          审计证据 m,K0BL  
audit fee                                    审计费 g<-x"$(C&  
audit files                                          审计档案 /0>Cy\eN0  
audit findings                                     审计中发现的事项 !G.)%+Z  
audit implementation stage                        审计实施阶段 *` >(K&  
audit mark                                        审计标识 x>8=CiUE  
audit materiality                                 审计重要性 .h-:) e*  
audit method                                     审计方法 2VyLt=mdh  
audit objective                                         审计目标,审计目的 s(q\!\FS  
audit of financial statements                      会计报表审计,财务报表审计 Cp7EJr~  
audit opinion                                     审计意见 #(FG+Bk  
audit period                                      被审计期间,被审计年度 n a])bBn  
audit plan                                          审计计划 7Co }4  
audit planning                                    编制审计计划,制定审计计划,审计计划 ^n"ve2   
audit planning stage                                  审计计划阶段 r3<yG"J86  
audit procedure                                审计程序 ~Aq;g$IJZ  
audit programme                               审计程序表,具体审计计划 V7.xKmB  
audit report                                       审计报告 {x40W0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x3xBl_t  
audit report with a qualified opinion                 有保留意见的审计报告 Sp: `Z1kH  
audit report with an adverse opinion                否定意见的审计报告 a02@CsH  
audit report with dual dates                      双重日期审计报告 P^#<h"Ht  
audit reporting stage                                 审计报告阶段 a*o#,T5A  
audit responsibility                                   审计责任 &uI`Xq.  
audit results                                      审计结果 WUkx v*  
audit risk                                          审计风险 .-T^ S"`d|  
audit sampling                                          审计抽样 <ppM\$  
audit sampling techniques                         审计抽样方法,审计抽样技术 #8z2>&:|  
audit strategies                                  审计策略 ':lADUt  
audit summary                                         审计总结,审计小结 "yxIaTZu  
audit team                                         审计小组 7 [N1Vr(1  
audit test                                    审计测试 \74+ cN  
audit trail                                          审计轨迹 g|tnYN  
audit work                                        审计工作 WB Lfxr  
audit working paper                                 审计工作底稿 %Ak"d+OH4  
audited financial statement                        审计会计报表,已审计财务报表 Z.Z+cFi  
Auditing Guidelines (the~)                      审计规范指南 .e%PK  
auditing standards                             审计准则 m!L&_ Z|j  
audit-oriented working paper                          (审计)业务类工作底稿 c&z@HEzV7  
authorisation                                     授权 %|bqL3)a_  
authorisation of transaction                       交易的授权 f5<qF ]Y/  
availability                                         可获得性 y((I2g1rv  
B s|.V:%9e  
balance                                      余额;差额;平衡 M^DYzJ  
balance sheet                                    资产负债表 5rK7nLb  
bank                                                 银行 ZgVYC4=Q-\  
bank account                                    银行账户,银行户头 `j{ 5$X  
bank statement                                 银行对账单 %b<cJ]F  
barter transaction                              易货交易,以物换物交易 V6)\;c  
basis of audit                                    审计依据 fT9$0:eO  
basis of preparation                                (会计报表的)编制基础 #G%[4.$n.  
book of account                               账目,账簿 7'uuc]\5>  
borrowing                                         借款,贷款,借债 nm2bBX,fh  
branch                                              分支,分支机构,分店 DS0c0lsx  
brought forward                                (账户余额等的)承上年,承上期,承上页 #?-2f{  
budget                                              预算 >/k[6r5  
building                                      建筑物;大楼 >u? pq6;  
business conditions                                  业务情况,经营情况 Cg^=&1 |  
business licence                               (企业等的)营业执照 BWV)> -V  
business relation                                业务关系 ZE863M@.  
0+p <Jc!  
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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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