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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 _}']h^@ Z  
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审计词汇英汉对照 h<?I?ZR0$  
   cw~GH  
A wT;;B=u}G  
a04S&ez j  
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ability to continue as a going concern               持续经营能力 Ly, ];  
acceptability                                     可接受性,可接受程度 ?H!&4o  
acceptable level of detection risk                     检查风险的可接受水平 M_75bU  
acceptance of engagement                       接受委托 .1J`>T?=Q  
accepting the engagement for the first time              首次接受委托 S*3$1BTl  
access to asset                                         对资产的接触 @N> rOA  
according to                                     根据,依据,依照 R~TG5^(  
account balance                                账户余额 AC fhy[,  
account for                                       对……进行会计处理,核算;解释 ao2o!-?!t  
accounting                                        会计,会计学 aOoWB^;6  
accounting advisory serve                        会计咨询服务 biffBC:q  
accounting firm                                 会计师事务所 }!s$ / Kn  
accounting information                      会计信息,会计资料 Z,XivU&  
accounting period                             会计期间 Cd p_niF  
accounting policies                                   会计政策 +{)V%"{u:  
accounting professional bodies                 会计职业组织,会计职业团体 .&^M Z8  
accounting records                                   会计记录 {=R v FA  
accounting responsibility                           会计责任 X/Fip 0i  
accounting service                             会计服务 =PLy^%  
accounting standards                                会计准则 MD>E0p)  
Accounting Standards for Business Enterprises       企业会计准则 rHjR 4q  
accounting system                             会计系统 zCwb>v  
accounting treatment                                会计处理 9@Z++J.^y  
accuracy                                    准确性,精确性 X)9|ZF2`  
additional audit procedures                      追加审计程序 dwzk+@]8  
addressee                                         收件人,收信人 u8y('\(  
Administration of State-owned Assets  (the~)     国有资产管理局 D{[i_K  
administrative laws and regulations                 行政法规 9x8Ai  
adverse impact                                 不利影响,负面影响 F20%r 0  
adverse opinion                                反对意见 @ eP[*Q  
advisory group                                  咨询组,顾问组 iqXsD gkr  
agency fee                                        代理费,代理费用 63i&e/pv  
aggregate                                          总计,合计为…… u`*$EP-%  
alternation of document and record                 变造文件和记录 ><6g-+*k  
alternative audit procedures                      替代审计程序,备选审计程序 5M3)7  
amend                                              修改,修订 z fml^N  
amortisation                                      摊销 6XeqK*r*  
analytical capacity                             分析能力 R ta_\Aj!  
analytical procedures                               分析性程序 #M[Cq= 2  
annual financial statements                        年度会计报表,年度财务报表 N9f;X{  
appendix                                          附录,附表 Y:'c<k  
applicable                                         适用的 &gm/@_  
applicable laws and regulations                 适用的法规 "r{ ^Y??  
application systems                                  应用系统 UZc{ Av  
apply consistently                              一贯地执行,一贯地实施 rf&nTDaWI  
appropriate                                       适当的,合适的; jin ?;v  
征用,挪用 `jDmbD +=  
appropriate authorization                          适当的授权 <,T#* fg  
appropriateness of audit evidence                    审计证据的适当性 FC8= ru  
approval                                    批准,核准 sWLH"'Z  
assertion                                    (会计报表上的)认定;确认 kca  Y  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 &\r_g!Mh  
asset                                                 资产,财产 YH!` uU(Lh  
asset restructuring                             资产重组 l)1ySX&BU  
assignment of duties                                 职责的划分 v|>'m#Ln2  
assistant                                     助理,助理人员 MWc{7,  
associated company                                 联属公司,联营公司 &4L+[M{J@4  
association                                        联合,结合;协会,社团 h"Q&E'0d  
assumption                                       假设,假定 HR k^KB  
at a given date                                         在某一特定时日 rMUQh~a/  
attestation                                         鉴证,公证 Wuji'sxTs  
attestation service                             鉴证服务 |<7nf75c}  
audit adjustment                                审计调整 ( e(<4-&  
audit areas                                        审计领域 &$NVEmW-J  
audit conclusion                                审计结论 9hs7B!3pc>  
audit effectiveness                             审计效果 zd [cp@  
audit efficiency                                  审计效率 /E6 Tt  
audit engagement letter                      审计业务约定书 *W<g%j- a  
audit evidence                                          审计证据 u:4?$%rB  
audit fee                                    审计费 }Rq-IRa'  
audit files                                          审计档案 .gHL(*1P  
audit findings                                     审计中发现的事项 Ibl==Irk  
audit implementation stage                        审计实施阶段 5 %aT  
audit mark                                        审计标识 N+ R/ti  
audit materiality                                 审计重要性 YJrZ  
audit method                                     审计方法 *,__\/U98  
audit objective                                         审计目标,审计目的 utwqP~  
audit of financial statements                      会计报表审计,财务报表审计 )c<5:c  
audit opinion                                     审计意见 qdVExO&  
audit period                                      被审计期间,被审计年度 * Y Y:JLe  
audit plan                                          审计计划 .:s**UiDR  
audit planning                                    编制审计计划,制定审计计划,审计计划 Eq/%k $6#1  
audit planning stage                                  审计计划阶段 =u`^QE  
audit procedure                                审计程序 7":0CU% %  
audit programme                               审计程序表,具体审计计划 =zW.~(c{  
audit report                                       审计报告 |"a%S,I'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;H8A "$%n~  
audit report with a qualified opinion                 有保留意见的审计报告 MA:8g D  
audit report with an adverse opinion                否定意见的审计报告 [&FWR  
audit report with dual dates                      双重日期审计报告 qu/59D  
audit reporting stage                                 审计报告阶段 xlaBOKa%  
audit responsibility                                   审计责任 D8Vb@5MW  
audit results                                      审计结果 8>K2[cPD  
audit risk                                          审计风险 4E& 3{hnp  
audit sampling                                          审计抽样 bKH8/*Yk  
audit sampling techniques                         审计抽样方法,审计抽样技术 _nj?au(@`Y  
audit strategies                                  审计策略 N5[fw z w  
audit summary                                         审计总结,审计小结 v ~%6!Tr  
audit team                                         审计小组 ';!02=-@  
audit test                                    审计测试 '4qi^$|\  
audit trail                                          审计轨迹 52#@.Qa  
audit work                                        审计工作 yeNC-U<  
audit working paper                                 审计工作底稿 O<h`[1eUjS  
audited financial statement                        审计会计报表,已审计财务报表 5fBW#6N/  
Auditing Guidelines (the~)                      审计规范指南 S\jN:o#b  
auditing standards                             审计准则 &sQtS  
audit-oriented working paper                          (审计)业务类工作底稿 `+QrgtcEy4  
authorisation                                     授权 ]E)gMf   
authorisation of transaction                       交易的授权 '&}B"1  
availability                                         可获得性 @[S\ FjI  
B PTvP;  
balance                                      余额;差额;平衡 8P'>%G<m  
balance sheet                                    资产负债表 =`rESb[  
bank                                                 银行 #3u;Ox  
bank account                                    银行账户,银行户头 )vk$]<$  
bank statement                                 银行对账单 4>Q6!"  
barter transaction                              易货交易,以物换物交易 7@Qz  
basis of audit                                    审计依据 fF8g3|p:  
basis of preparation                                (会计报表的)编制基础 mOyBSOad4  
book of account                               账目,账簿 p9 |r y+t  
borrowing                                         借款,贷款,借债 kf$0}T`  
branch                                              分支,分支机构,分店 t{K1ht$[:  
brought forward                                (账户余额等的)承上年,承上期,承上页 ]#[ R^t  
budget                                              预算 ;^FV  
building                                      建筑物;大楼 :nw4K(:f  
business conditions                                  业务情况,经营情况 %c(':vI#  
business licence                               (企业等的)营业执照 b07 MTDFH7  
business relation                                业务关系 6 9 ,;=  
BaTE59W  
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只看该作者 1楼 发表于: 2012-04-24
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