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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 XIJ>\ RF  
   q{ @>2AlK  
审计词汇英汉对照 [q?{e1  
   8qrE<RHU@  
A !n}"D:L(  
2Af1-z^^K  
](aXZ<,  
ability to continue as a going concern               持续经营能力 R}#?A%,*  
acceptability                                     可接受性,可接受程度 E/Q[J.$o  
acceptable level of detection risk                     检查风险的可接受水平 -Z-|49I/mN  
acceptance of engagement                       接受委托 @@# ^G8+l  
accepting the engagement for the first time              首次接受委托 2VrF~+  
access to asset                                         对资产的接触 }(hx$G^M  
according to                                     根据,依据,依照 <JuP+\JAm  
account balance                                账户余额 bf VKf}  
account for                                       对……进行会计处理,核算;解释 N*f?A$u/I  
accounting                                        会计,会计学 ^}a..@|%W  
accounting advisory serve                        会计咨询服务 >j4;{r+eQw  
accounting firm                                 会计师事务所 ^{DXin 1O`  
accounting information                      会计信息,会计资料 x<>#G~-  
accounting period                             会计期间 ?rKewdGY  
accounting policies                                   会计政策 >KNiMW^V  
accounting professional bodies                 会计职业组织,会计职业团体 Z]@my,+Z;  
accounting records                                   会计记录 0B>hVaj>-  
accounting responsibility                           会计责任 r,cV(  
accounting service                             会计服务 (OLjE]9;  
accounting standards                                会计准则 %d c=Q SL  
Accounting Standards for Business Enterprises       企业会计准则 -lQ8 &eB  
accounting system                             会计系统 @ !=q.4b  
accounting treatment                                会计处理 E].hoq7WiB  
accuracy                                    准确性,精确性 7v]>ID  
additional audit procedures                      追加审计程序 W;4rhZEgd  
addressee                                         收件人,收信人 &GGJ=c\  
Administration of State-owned Assets  (the~)     国有资产管理局 ve49m%NQ  
administrative laws and regulations                 行政法规 i+ ]3J/J  
adverse impact                                 不利影响,负面影响 !i,Eo-[Z  
adverse opinion                                反对意见 [_Fj2nb*  
advisory group                                  咨询组,顾问组 pZ,=iqr  
agency fee                                        代理费,代理费用 j^;f {0f  
aggregate                                          总计,合计为…… sG7G$G*ta!  
alternation of document and record                 变造文件和记录 uD0T()J.P5  
alternative audit procedures                      替代审计程序,备选审计程序 3q:U0&F  
amend                                              修改,修订 HL]8E}e\"  
amortisation                                      摊销 Lp.dF)C\  
analytical capacity                             分析能力 /'' |bIPa  
analytical procedures                               分析性程序 -N $4\yp  
annual financial statements                        年度会计报表,年度财务报表 OyH>N/  
appendix                                          附录,附表 ~_6~Fi  
applicable                                         适用的 MKPxF@N(  
applicable laws and regulations                 适用的法规 H(Pzo+k*  
application systems                                  应用系统 'i+j;.  
apply consistently                              一贯地执行,一贯地实施 8JYU1E w  
appropriate                                       适当的,合适的; [U'I3x,  
征用,挪用 PvF3a `&r  
appropriate authorization                          适当的授权 c|RT P  
appropriateness of audit evidence                    审计证据的适当性 K~Nx;{{d  
approval                                    批准,核准 VUnO&zV{  
assertion                                    (会计报表上的)认定;确认 %;/?DQU  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ~ES6Qw`Oe  
asset                                                 资产,财产 N!!=9'fGF  
asset restructuring                             资产重组 e}>3<Dh  
assignment of duties                                 职责的划分 %])U(  
assistant                                     助理,助理人员 =\~<##sRJ  
associated company                                 联属公司,联营公司 #0$fZ  
association                                        联合,结合;协会,社团 !-rG1VI_S*  
assumption                                       假设,假定 n x4:n@J  
at a given date                                         在某一特定时日 8uAA6h+  
attestation                                         鉴证,公证 K Q^CiX  
attestation service                             鉴证服务 9U&~H*Hf  
audit adjustment                                审计调整 C- 5QhD  
audit areas                                        审计领域 4N6JKS  
audit conclusion                                审计结论 gZq _BY_U  
audit effectiveness                             审计效果 CCDU5l$$  
audit efficiency                                  审计效率 BK 3oNDy  
audit engagement letter                      审计业务约定书 Br4[hUV/  
audit evidence                                          审计证据 @*e5(@R  
audit fee                                    审计费 UOIB}ut V  
audit files                                          审计档案 $Mg[e*ct  
audit findings                                     审计中发现的事项 V#X#rDfJZ  
audit implementation stage                        审计实施阶段 M h"X9-Ot  
audit mark                                        审计标识 {ooztC   
audit materiality                                 审计重要性 (vP<}  
audit method                                     审计方法 2ieyU5q7#  
audit objective                                         审计目标,审计目的 |P0!dt7sQ  
audit of financial statements                      会计报表审计,财务报表审计 A(eB\ qG  
audit opinion                                     审计意见 hk+8s\%-  
audit period                                      被审计期间,被审计年度 S^s|/!>  
audit plan                                          审计计划 |xawguJ  
audit planning                                    编制审计计划,制定审计计划,审计计划 =E.!Ff4~(  
audit planning stage                                  审计计划阶段 eWWqK9B.-  
audit procedure                                审计程序 JAx0(MZO  
audit programme                               审计程序表,具体审计计划 2nf<RE>  
audit report                                       审计报告 U7#C.Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3_bqDhVI5  
audit report with a qualified opinion                 有保留意见的审计报告 -wa"&Q  
audit report with an adverse opinion                否定意见的审计报告 S-'R84M,F  
audit report with dual dates                      双重日期审计报告 fn#qcZv?  
audit reporting stage                                 审计报告阶段 Z_U4Yy'NNw  
audit responsibility                                   审计责任 -*A1[Z ?  
audit results                                      审计结果 R1$s1@3I|  
audit risk                                          审计风险 tm&,u*6$W?  
audit sampling                                          审计抽样 .8wf {y  
audit sampling techniques                         审计抽样方法,审计抽样技术 po\(O8#5U  
audit strategies                                  审计策略 v]Fw~Y7l!  
audit summary                                         审计总结,审计小结 7Q^p|;~a  
audit team                                         审计小组 o_8Wnx^  
audit test                                    审计测试 ?lE&o w  
audit trail                                          审计轨迹 p$=Z0p4%LL  
audit work                                        审计工作 dd=ca0c7e  
audit working paper                                 审计工作底稿 c=,HLHpFO(  
audited financial statement                        审计会计报表,已审计财务报表 GQ(*k)'a  
Auditing Guidelines (the~)                      审计规范指南 WEYZ(a|  
auditing standards                             审计准则 &@K6;T  
audit-oriented working paper                          (审计)业务类工作底稿 cO$xT;kK  
authorisation                                     授权 LLc^SP j  
authorisation of transaction                       交易的授权 4< +f|(fIA  
availability                                         可获得性 [QFAkEJ--o  
B i 50E#+E8  
balance                                      余额;差额;平衡 D V\7KKJE  
balance sheet                                    资产负债表 QJ&]4*>a  
bank                                                 银行 a,36FF~&  
bank account                                    银行账户,银行户头 jW]"Um-]  
bank statement                                 银行对账单 b(oe^jeGz  
barter transaction                              易货交易,以物换物交易 ~x7CI  
basis of audit                                    审计依据 ~&?57Sw*m  
basis of preparation                                (会计报表的)编制基础 5vFM0  
book of account                               账目,账簿 $PG(>1e  
borrowing                                         借款,贷款,借债 )DmydyQ'  
branch                                              分支,分支机构,分店 ",l6-<s  
brought forward                                (账户余额等的)承上年,承上期,承上页 NN#k^[i1  
budget                                              预算  svx7  
building                                      建筑物;大楼 SwsJ<Dq^z  
business conditions                                  业务情况,经营情况 _aYhW{wW  
business licence                               (企业等的)营业执照 #.rkvoB0N  
business relation                                业务关系 _&~l,%) &  
-oU Gm V_  
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只看该作者 1楼 发表于: 2012-04-24
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