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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 }]GK@nn7  
   <@j  
审计词汇英汉对照 z4fK{S  
   ?d#(ian  
A <fxjj  
MGC0^voe  
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ability to continue as a going concern               持续经营能力 L8K3&[l%  
acceptability                                     可接受性,可接受程度 !skWe~/  
acceptable level of detection risk                     检查风险的可接受水平 Sm_:SF!<D6  
acceptance of engagement                       接受委托 L#@$Mtc  
accepting the engagement for the first time              首次接受委托 m)RxV@  
access to asset                                         对资产的接触 \*"0wR;[K  
according to                                     根据,依据,依照 9/KQAc*  
account balance                                账户余额 4_:e+ ql  
account for                                       对……进行会计处理,核算;解释 p[VCt" j  
accounting                                        会计,会计学 z}N^`_ *  
accounting advisory serve                        会计咨询服务 ZU@jtqq  
accounting firm                                 会计师事务所 5h^qtK  
accounting information                      会计信息,会计资料 {Om3fSk:  
accounting period                             会计期间 >Ez}r(QQ^  
accounting policies                                   会计政策 M6Z`Pwv];  
accounting professional bodies                 会计职业组织,会计职业团体 ^B=z_0 *  
accounting records                                   会计记录 "m)O13x  
accounting responsibility                           会计责任 4i&!V9@:  
accounting service                             会计服务 , ZW.P`  
accounting standards                                会计准则 pG=zGx4  
Accounting Standards for Business Enterprises       企业会计准则 ] r+I D  
accounting system                             会计系统 EMH}VigR  
accounting treatment                                会计处理 `CouP-g.  
accuracy                                    准确性,精确性 8-6{MJ?F  
additional audit procedures                      追加审计程序 [c%}L 3B  
addressee                                         收件人,收信人 )tg*dE  
Administration of State-owned Assets  (the~)     国有资产管理局 F+-MafN7Y  
administrative laws and regulations                 行政法规  cJ{ P,K  
adverse impact                                 不利影响,负面影响 ",GC\#^v  
adverse opinion                                反对意见 }slEkpk? ]  
advisory group                                  咨询组,顾问组 Z{)|w=  
agency fee                                        代理费,代理费用 o"CqVRR  
aggregate                                          总计,合计为…… SygsZv&LZ  
alternation of document and record                 变造文件和记录 g@i 4H[k  
alternative audit procedures                      替代审计程序,备选审计程序 ?& ^l8gE  
amend                                              修改,修订 ~i {)J  
amortisation                                      摊销 2uB26SEIl  
analytical capacity                             分析能力 -/*{^[  
analytical procedures                               分析性程序 $jL.TraV7  
annual financial statements                        年度会计报表,年度财务报表 .qP zd(<T7  
appendix                                          附录,附表 > _) a7%  
applicable                                         适用的 Ok"wec+,  
applicable laws and regulations                 适用的法规 5Z0x2 jV  
application systems                                  应用系统 3p#^#1/_  
apply consistently                              一贯地执行,一贯地实施 iKO~#9OF  
appropriate                                       适当的,合适的; A[Xw|9  
征用,挪用 z$,hdZ]  
appropriate authorization                          适当的授权 SK2pOZN  
appropriateness of audit evidence                    审计证据的适当性  %tjEVQa  
approval                                    批准,核准 ]sIFK  
assertion                                    (会计报表上的)认定;确认 y!Eh /KD  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 9$t@Gmn  
asset                                                 资产,财产 [)KfRk?};2  
asset restructuring                             资产重组 Jx,s.Z0@7,  
assignment of duties                                 职责的划分 VAz+J  
assistant                                     助理,助理人员 S+ x [1#r  
associated company                                 联属公司,联营公司 \Bf{/r5x  
association                                        联合,结合;协会,社团 [#V! XdQ,  
assumption                                       假设,假定 oOvbel`;  
at a given date                                         在某一特定时日 !b Km }1T  
attestation                                         鉴证,公证 z}|'&O*.F  
attestation service                             鉴证服务 'c]&{-w<i  
audit adjustment                                审计调整 iE{SqX  
audit areas                                        审计领域 svII =JB  
audit conclusion                                审计结论 {K}+$jzGVt  
audit effectiveness                             审计效果 ?/g(Y  
audit efficiency                                  审计效率 FL}8h/  
audit engagement letter                      审计业务约定书 EyiM`)!5  
audit evidence                                          审计证据 }'JPA&h|  
audit fee                                    审计费 ng\S %nA&J  
audit files                                          审计档案 NIGFu{S  
audit findings                                     审计中发现的事项 l$NEx0Dffz  
audit implementation stage                        审计实施阶段 U^S0H(>  
audit mark                                        审计标识 &'j77tqOk  
audit materiality                                 审计重要性 "^7Uk#! 7  
audit method                                     审计方法 8;@eY`0(  
audit objective                                         审计目标,审计目的 o! N@W  
audit of financial statements                      会计报表审计,财务报表审计 "^%Il  
audit opinion                                     审计意见 v\Gu  
audit period                                      被审计期间,被审计年度 uhL W/?q.  
audit plan                                          审计计划 TlJF{ <E  
audit planning                                    编制审计计划,制定审计计划,审计计划 "5FeP;  
audit planning stage                                  审计计划阶段 pQ JZE7S  
audit procedure                                审计程序 /vU31_eZ t  
audit programme                               审计程序表,具体审计计划 MDZb|1.AT  
audit report                                       审计报告 #-O4x`W>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e!y t<[ph  
audit report with a qualified opinion                 有保留意见的审计报告 q Sah_N  
audit report with an adverse opinion                否定意见的审计报告 ^YV[1~O  
audit report with dual dates                      双重日期审计报告 auU{I y   
audit reporting stage                                 审计报告阶段 Xb {y*',  
audit responsibility                                   审计责任 ud1E@4;qf  
audit results                                      审计结果 F ry5v?22  
audit risk                                          审计风险 `,z{70  
audit sampling                                          审计抽样 }#@LZ)]hK  
audit sampling techniques                         审计抽样方法,审计抽样技术 `3Y+:!q  
audit strategies                                  审计策略 0!T $Ef   
audit summary                                         审计总结,审计小结 -rBj-4|"  
audit team                                         审计小组 YrX{,YtiX  
audit test                                    审计测试 /nNHI34  
audit trail                                          审计轨迹 sT ONkd  
audit work                                        审计工作 01b0;|  
audit working paper                                 审计工作底稿 p;HZA}p \  
audited financial statement                        审计会计报表,已审计财务报表 W&nVVV8s@  
Auditing Guidelines (the~)                      审计规范指南 n$8A"'.M  
auditing standards                             审计准则 ~PHG5?X  
audit-oriented working paper                          (审计)业务类工作底稿 f3O'lc3  
authorisation                                     授权 Z~ (QV0}  
authorisation of transaction                       交易的授权 6/ )A6Tt  
availability                                         可获得性 *^]ba>  
B o<;"+@v  
balance                                      余额;差额;平衡 2P*O^-zRp  
balance sheet                                    资产负债表 u&:jQ:[  
bank                                                 银行 L!5HE])<)  
bank account                                    银行账户,银行户头 2epL!j)Wh  
bank statement                                 银行对账单 -ydT%x  
barter transaction                              易货交易,以物换物交易 V3S`8VI  
basis of audit                                    审计依据 xo}hu %XL  
basis of preparation                                (会计报表的)编制基础 QGa"HG5NF  
book of account                               账目,账簿 \4 DH&gZ[  
borrowing                                         借款,贷款,借债 O-RiDYej  
branch                                              分支,分支机构,分店 ' ?nhpT^  
brought forward                                (账户余额等的)承上年,承上期,承上页 _[V 6s#Wk3  
budget                                              预算 KR63W:Z\'  
building                                      建筑物;大楼 q0o6%c:gW  
business conditions                                  业务情况,经营情况 " xKJ?8   
business licence                               (企业等的)营业执照 4^ A\w  
business relation                                业务关系 FD8Hx\oF  
%%#zO Z  
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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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