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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 SB62(#YR  
   T7[@ lMa?  
审计词汇英汉对照 J Enjc/  
   ]N>ZOV,>  
A Y=S0|!u  
IwyA4Ak Ru  
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ability to continue as a going concern               持续经营能力 z/7q#~J,  
acceptability                                     可接受性,可接受程度 bt}8ymcG  
acceptable level of detection risk                     检查风险的可接受水平 }\a#e^-xQ+  
acceptance of engagement                       接受委托 g"-j/ c   
accepting the engagement for the first time              首次接受委托 aV;|2}q "  
access to asset                                         对资产的接触 g)hEzL0k  
according to                                     根据,依据,依照 iOfm:DTPr  
account balance                                账户余额 :.:^\Q0  
account for                                       对……进行会计处理,核算;解释 ]kj^T?&n.  
accounting                                        会计,会计学 9{Hs1 MD[  
accounting advisory serve                        会计咨询服务 .$U,bE  
accounting firm                                 会计师事务所 Gek?+|m  
accounting information                      会计信息,会计资料 >y%H2][  
accounting period                             会计期间 V)$!WPL@  
accounting policies                                   会计政策 osp~)icun  
accounting professional bodies                 会计职业组织,会计职业团体 fNN l1Vls  
accounting records                                   会计记录 N[{rsUBd  
accounting responsibility                           会计责任 Y\ [|k-6  
accounting service                             会计服务 u8f\)m  
accounting standards                                会计准则 mxlh\'b  
Accounting Standards for Business Enterprises       企业会计准则 DB}Uzw|  
accounting system                             会计系统 4.9qB  
accounting treatment                                会计处理 I9?\Jbqg  
accuracy                                    准确性,精确性 |$WHw*F^  
additional audit procedures                      追加审计程序 j>k ;Z j  
addressee                                         收件人,收信人 /~LE1^1&U  
Administration of State-owned Assets  (the~)     国有资产管理局 ?9 huuJ s7  
administrative laws and regulations                 行政法规 u>>|ZP e  
adverse impact                                 不利影响,负面影响 Nd(,oXa~  
adverse opinion                                反对意见 ;c 7I "?@z  
advisory group                                  咨询组,顾问组 "Q:Gd6?h;  
agency fee                                        代理费,代理费用 V,r~%p  
aggregate                                          总计,合计为…… E,i^rAm  
alternation of document and record                 变造文件和记录 (-C)A-Uo&  
alternative audit procedures                      替代审计程序,备选审计程序 HUKrp*Hv  
amend                                              修改,修订 .6y+van  
amortisation                                      摊销 P1F-Wy1  
analytical capacity                             分析能力 ,%pCcM)  
analytical procedures                               分析性程序 @A[)\E1  
annual financial statements                        年度会计报表,年度财务报表 f+e"`80$*C  
appendix                                          附录,附表 b(K"CL\p  
applicable                                         适用的 F^l1WX6  
applicable laws and regulations                 适用的法规 '54\!yQ<{  
application systems                                  应用系统 [-(^>Y  
apply consistently                              一贯地执行,一贯地实施 7L~ *%j  
appropriate                                       适当的,合适的; [6VB&   
征用,挪用 ay8]"sa  
appropriate authorization                          适当的授权 c=sV"r?  
appropriateness of audit evidence                    审计证据的适当性 OZ`cE5"i  
approval                                    批准,核准 ,_V V;P  
assertion                                    (会计报表上的)认定;确认 :8 2T!  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 {B+}LL!  
asset                                                 资产,财产 ^J^,@ Hf_  
asset restructuring                             资产重组 yZlT#^$\  
assignment of duties                                 职责的划分 45~x #Q  
assistant                                     助理,助理人员 q1ysT.{p,  
associated company                                 联属公司,联营公司 bQ*yXJ^8  
association                                        联合,结合;协会,社团 n/9afIN  
assumption                                       假设,假定 fe\lSGmf  
at a given date                                         在某一特定时日 t$BjJ -G  
attestation                                         鉴证,公证 <Jgcj 4D  
attestation service                             鉴证服务 mSYjc)z  
audit adjustment                                审计调整 p%I)&- 8  
audit areas                                        审计领域 f:-)S8OJ  
audit conclusion                                审计结论 0U=wGI O  
audit effectiveness                             审计效果 ::Zo` vP  
audit efficiency                                  审计效率 N,Y)'s <  
audit engagement letter                      审计业务约定书 hQ#e;1uD  
audit evidence                                          审计证据 ZTR9e\F  
audit fee                                    审计费 /,G `V  
audit files                                          审计档案 R3B+vLGX  
audit findings                                     审计中发现的事项 oN032o?S  
audit implementation stage                        审计实施阶段 8lQ}-8  
audit mark                                        审计标识 rbvk.:"^w  
audit materiality                                 审计重要性 qzW3MlD  
audit method                                     审计方法 12 p`ZD=  
audit objective                                         审计目标,审计目的 CX]1I|T5  
audit of financial statements                      会计报表审计,财务报表审计 VR (R.  
audit opinion                                     审计意见 ' i+L  
audit period                                      被审计期间,被审计年度 GxdAOiq ;  
audit plan                                          审计计划 ^s)`UZ<C=  
audit planning                                    编制审计计划,制定审计计划,审计计划 KZKE&bTx  
audit planning stage                                  审计计划阶段 OnTe_JML  
audit procedure                                审计程序 e)sR$]i:v  
audit programme                               审计程序表,具体审计计划 FWbp;v{  
audit report                                       审计报告 Dg&6@c|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V 20h\(\\  
audit report with a qualified opinion                 有保留意见的审计报告 W )FxN,  
audit report with an adverse opinion                否定意见的审计报告 @^| [J _4  
audit report with dual dates                      双重日期审计报告 >oW]3)$4S  
audit reporting stage                                 审计报告阶段 3aW<FSgP  
audit responsibility                                   审计责任 ]-gyXE1.r  
audit results                                      审计结果 %IsodtkDu  
audit risk                                          审计风险 =WTSaC  
audit sampling                                          审计抽样 `Gio 2gl9  
audit sampling techniques                         审计抽样方法,审计抽样技术 -,8LL@_  
audit strategies                                  审计策略 o/N!l]r  
audit summary                                         审计总结,审计小结 kcfT|@:MK"  
audit team                                         审计小组 s%:fZ7y  
audit test                                    审计测试 T;6MUmyC  
audit trail                                          审计轨迹 |62` {+  
audit work                                        审计工作  sS-dHa  
audit working paper                                 审计工作底稿 8}|et~7!  
audited financial statement                        审计会计报表,已审计财务报表 ~i|6F~%3  
Auditing Guidelines (the~)                      审计规范指南 <YvXyIs  
auditing standards                             审计准则 ^ oi']O  
audit-oriented working paper                          (审计)业务类工作底稿 kY)Vr3uGA  
authorisation                                     授权 </[.1&S+\  
authorisation of transaction                       交易的授权 NW1Jr/  
availability                                         可获得性 #RlZxtx.O  
B 2+9VDf2  
balance                                      余额;差额;平衡 zsp%Cz7T  
balance sheet                                    资产负债表 KlT:&1SB9  
bank                                                 银行 bWTf P8gT  
bank account                                    银行账户,银行户头 "#*W#ohVA  
bank statement                                 银行对账单 ~HmH#"VP  
barter transaction                              易货交易,以物换物交易 x3y+=aj  
basis of audit                                    审计依据 httywa^  
basis of preparation                                (会计报表的)编制基础 =Dn <DV  
book of account                               账目,账簿 `w!XO$"]Z  
borrowing                                         借款,贷款,借债 e a=E/HR-  
branch                                              分支,分支机构,分店 IR-n: z  
brought forward                                (账户余额等的)承上年,承上期,承上页 LdZVXp^  
budget                                              预算 g<Z :`00|  
building                                      建筑物;大楼 $7q3[skH  
business conditions                                  业务情况,经营情况 Mq\=pxC@  
business licence                               (企业等的)营业执照 Cx TAd[az  
business relation                                业务关系 ]y@A =nR  
z$J m1l  
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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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