论坛风格切换切换到宽版
  • 4170阅读
  • 1回复

[专业英语]审计词汇英汉对照 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
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 G"(aoy, co  
   ] FvGAG.*  
审计词汇英汉对照 0x*|X@ 6\  
   \BfMCA/  
A u~ FVI  
M?P\YAn$  
;C1#[U1Uy  
ability to continue as a going concern               持续经营能力 NB^Al/V@  
acceptability                                     可接受性,可接受程度  yoe@]c=  
acceptable level of detection risk                     检查风险的可接受水平 >tMI%r  
acceptance of engagement                       接受委托 &F7_0iA P(  
accepting the engagement for the first time              首次接受委托 jvR (e"  
access to asset                                         对资产的接触 H ~fF; I  
according to                                     根据,依据,依照 m&q0 _nay  
account balance                                账户余额 %52x:qGa  
account for                                       对……进行会计处理,核算;解释 `) ],FE*:  
accounting                                        会计,会计学 .dxELSV  
accounting advisory serve                        会计咨询服务 x7gd6"10^  
accounting firm                                 会计师事务所 :nl,A c  
accounting information                      会计信息,会计资料 hRB?NM  
accounting period                             会计期间 O+< +yQl  
accounting policies                                   会计政策 {=&( { cS  
accounting professional bodies                 会计职业组织,会计职业团体 ~W4SFp  
accounting records                                   会计记录 vy={ziJ  
accounting responsibility                           会计责任 Jwj=a1I 53  
accounting service                             会计服务 mv,a>Cvs[  
accounting standards                                会计准则 GCr]x '  
Accounting Standards for Business Enterprises       企业会计准则 >fT%CGLC0  
accounting system                             会计系统 y#`;[!  
accounting treatment                                会计处理 X+u1p?  
accuracy                                    准确性,精确性 a\,V>}e  
additional audit procedures                      追加审计程序 >6WZSw/Hq  
addressee                                         收件人,收信人 H!"TS-s`  
Administration of State-owned Assets  (the~)     国有资产管理局 d2U?rw_  
administrative laws and regulations                 行政法规 K(lVAKiP]  
adverse impact                                 不利影响,负面影响 a[rb-Z  
adverse opinion                                反对意见 (IjM  
advisory group                                  咨询组,顾问组 z9 #-  
agency fee                                        代理费,代理费用 >@?mP$;=  
aggregate                                          总计,合计为…… G*%U0OTi  
alternation of document and record                 变造文件和记录 jxhZO LG  
alternative audit procedures                      替代审计程序,备选审计程序 HSU?4=Q  
amend                                              修改,修订 Tw*p^rU  
amortisation                                      摊销 G[_Z|Xi1  
analytical capacity                             分析能力 } C/+zF6q  
analytical procedures                               分析性程序 !:esdJH  
annual financial statements                        年度会计报表,年度财务报表 Ii/{xVMD  
appendix                                          附录,附表 <rui\/4NJ  
applicable                                         适用的 c3#eL   
applicable laws and regulations                 适用的法规 *M#L)c;6  
application systems                                  应用系统 #bG6+"g{=L  
apply consistently                              一贯地执行,一贯地实施 -U9C{q?h  
appropriate                                       适当的,合适的; /yx)_x{  
征用,挪用 Nq9M$Nt]  
appropriate authorization                          适当的授权 'YbE%i}  
appropriateness of audit evidence                    审计证据的适当性 DVg$rm`  
approval                                    批准,核准 %`lJAW[  
assertion                                    (会计报表上的)认定;确认 |tLD^`bt  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 uz$p'Q  
asset                                                 资产,财产 >/}p{Tj  
asset restructuring                             资产重组 1# +|RL4o  
assignment of duties                                 职责的划分 .EjR<UU  
assistant                                     助理,助理人员 SGy2&{\Z  
associated company                                 联属公司,联营公司 ?X\.O-=4X  
association                                        联合,结合;协会,社团 C v*K.T  
assumption                                       假设,假定 J 48$l(l3  
at a given date                                         在某一特定时日 y | I9"R  
attestation                                         鉴证,公证 4 540Lw'A  
attestation service                             鉴证服务 FK-q-PKO#.  
audit adjustment                                审计调整 %" l;  
audit areas                                        审计领域 i tk/1  
audit conclusion                                审计结论 w"QZ7EyJ  
audit effectiveness                             审计效果 W*(- * \1[  
audit efficiency                                  审计效率 c1y+k vv  
audit engagement letter                      审计业务约定书 +7_U( |gO  
audit evidence                                          审计证据 {%y|A{}c  
audit fee                                    审计费 K@Q%NK,  
audit files                                          审计档案 cQBc6 eAi  
audit findings                                     审计中发现的事项 5.yiNWh  
audit implementation stage                        审计实施阶段 bt.3#aj  
audit mark                                        审计标识 JxLfDr,dy  
audit materiality                                 审计重要性 Q^05n$ tI  
audit method                                     审计方法 `2x.-  
audit objective                                         审计目标,审计目的 oaILh   
audit of financial statements                      会计报表审计,财务报表审计 /PR 4ILed  
audit opinion                                     审计意见 UH\{:@GjNO  
audit period                                      被审计期间,被审计年度 zA3r&stN+  
audit plan                                          审计计划 cyabqx  
audit planning                                    编制审计计划,制定审计计划,审计计划 $bZ-b1{c C  
audit planning stage                                  审计计划阶段 w5/6+@}  
audit procedure                                审计程序 >@4AxV\  
audit programme                               审计程序表,具体审计计划 ,Sy& ?t}`  
audit report                                       审计报告 \M0's&1(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L=C#E0{i  
audit report with a qualified opinion                 有保留意见的审计报告 =i Dd{$  
audit report with an adverse opinion                否定意见的审计报告 !g=b= YK  
audit report with dual dates                      双重日期审计报告 y; <}`  
audit reporting stage                                 审计报告阶段 hJk:&!M=T  
audit responsibility                                   审计责任 T:|p[Xbo  
audit results                                      审计结果 r yA+Lli.  
audit risk                                          审计风险 F`{O  
audit sampling                                          审计抽样 u3wd~.  
audit sampling techniques                         审计抽样方法,审计抽样技术 #,XZ@u+  
audit strategies                                  审计策略 B8.}9  
audit summary                                         审计总结,审计小结 !u  .n  
audit team                                         审计小组 b+hN\/*]  
audit test                                    审计测试 U&a(WQV9&  
audit trail                                          审计轨迹 rw gj]  
audit work                                        审计工作 &o1k_!25  
audit working paper                                 审计工作底稿 '#,C5*`  
audited financial statement                        审计会计报表,已审计财务报表 +KNd%AJ  
Auditing Guidelines (the~)                      审计规范指南 h5-yhG  
auditing standards                             审计准则 C>,> _  
audit-oriented working paper                          (审计)业务类工作底稿 G8/q&6f_  
authorisation                                     授权 ssoE,6kS  
authorisation of transaction                       交易的授权 @'?gan#(  
availability                                         可获得性 CY[3%7 fv  
B 72*j6#zS  
balance                                      余额;差额;平衡 {{gt>"D,  
balance sheet                                    资产负债表 ({!H ()  
bank                                                 银行 u!F\`Gfm_  
bank account                                    银行账户,银行户头 bz~aj}"`  
bank statement                                 银行对账单 y*US^HJOZ  
barter transaction                              易货交易,以物换物交易 tXZMr   
basis of audit                                    审计依据 3M Ku!  
basis of preparation                                (会计报表的)编制基础 Sl<1Rme=w  
book of account                               账目,账簿 } _^ vvu  
borrowing                                         借款,贷款,借债 Q&^\YgkCf  
branch                                              分支,分支机构,分店 -"H0Qafm  
brought forward                                (账户余额等的)承上年,承上期,承上页 ;#0$iE  
budget                                              预算 SB.=x  
building                                      建筑物;大楼 ,IE.8h)H  
business conditions                                  业务情况,经营情况 TqfL Sm|  
business licence                               (企业等的)营业执照 9d(#/n  
business relation                                业务关系 |GsMLY:0  
G#6Z@|kVw  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
离线林凡

发帖
207
学分
1831
经验
221
精华
0
金币
0
只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
追求真理,创造价值~~~
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个