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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 7w=%aW|  
   MF^I] 7_  
审计词汇英汉对照 $\@yH^hL  
   |d1%N'Ll  
A 'zhw]L;'g  
RU'DUf  
0IEFCDeCO  
ability to continue as a going concern               持续经营能力 <U$A_ ]*w  
acceptability                                     可接受性,可接受程度 =7`0hS<@F  
acceptable level of detection risk                     检查风险的可接受水平 'E,Bl]8C5  
acceptance of engagement                       接受委托 __V6TDehJ$  
accepting the engagement for the first time              首次接受委托 o s HE4x  
access to asset                                         对资产的接触 <WGl4#(k  
according to                                     根据,依据,依照 !&Q3>8l  
account balance                                账户余额 gaJIc^O  
account for                                       对……进行会计处理,核算;解释 :1wMGk  
accounting                                        会计,会计学 +xlxhF  
accounting advisory serve                        会计咨询服务 [\&Mo]"0  
accounting firm                                 会计师事务所 U < p kg  
accounting information                      会计信息,会计资料 b_ |  
accounting period                             会计期间 uOrvmb  
accounting policies                                   会计政策 (dF4F4`{  
accounting professional bodies                 会计职业组织,会计职业团体 =7mR#3yt  
accounting records                                   会计记录 8 D: {05  
accounting responsibility                           会计责任 RfB""b8]=  
accounting service                             会计服务 ^ "%SHs  
accounting standards                                会计准则 Zh.fv-Ecp  
Accounting Standards for Business Enterprises       企业会计准则 ^q,KR ut  
accounting system                             会计系统 }x1mpPND  
accounting treatment                                会计处理 `8TM<az-L  
accuracy                                    准确性,精确性 ${ ~UA 6  
additional audit procedures                      追加审计程序 Xze   
addressee                                         收件人,收信人 (;a O%  
Administration of State-owned Assets  (the~)     国有资产管理局 `B6{y9J6  
administrative laws and regulations                 行政法规 |Tz4xTK  
adverse impact                                 不利影响,负面影响 Sh]x`3 ).  
adverse opinion                                反对意见 K0\a+6kh  
advisory group                                  咨询组,顾问组 b~b(Ed{r  
agency fee                                        代理费,代理费用 HJ5m5':a  
aggregate                                          总计,合计为…… >{4pEy  
alternation of document and record                 变造文件和记录 iEki<e/  
alternative audit procedures                      替代审计程序,备选审计程序 y+?tUSPP  
amend                                              修改,修订 r<O^uz?Di  
amortisation                                      摊销 ZjEO$ ts=@  
analytical capacity                             分析能力 xIrpGLPS h  
analytical procedures                               分析性程序 <E BgHD)  
annual financial statements                        年度会计报表,年度财务报表 EBM\p+x&  
appendix                                          附录,附表 KX)xCR~  
applicable                                         适用的 $YSD%/c  
applicable laws and regulations                 适用的法规 $#@4i4TN-  
application systems                                  应用系统 [ylGNuy  
apply consistently                              一贯地执行,一贯地实施 NI(`o8fN  
appropriate                                       适当的,合适的; BPrA*u }T  
征用,挪用 ["Q8`vV0WO  
appropriate authorization                          适当的授权 }C7tlA8,7  
appropriateness of audit evidence                    审计证据的适当性 Bw*z4qb{yH  
approval                                    批准,核准 2ZtqZ64i  
assertion                                    (会计报表上的)认定;确认 B;;D(NH  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ''BP4=r5 n  
asset                                                 资产,财产 54J<ZXCs  
asset restructuring                             资产重组 <\^X,,WtO  
assignment of duties                                 职责的划分 XU9=@y+|v  
assistant                                     助理,助理人员 AD?DIE(v  
associated company                                 联属公司,联营公司 |7`Vw Z  
association                                        联合,结合;协会,社团 g@Ni!U"_c  
assumption                                       假设,假定 0dkM72p  
at a given date                                         在某一特定时日 g-p OO/|  
attestation                                         鉴证,公证 yekIw  
attestation service                             鉴证服务 @gi Y  
audit adjustment                                审计调整 "}SERC7  
audit areas                                        审计领域 4rM77Uw>  
audit conclusion                                审计结论 F41!Dj7  
audit effectiveness                             审计效果 G<jpJ  
audit efficiency                                  审计效率 DhZtiqL#_  
audit engagement letter                      审计业务约定书 7Xad2wXn  
audit evidence                                          审计证据 3^Yk?kFE  
audit fee                                    审计费 {sm={q  
audit files                                          审计档案 f6L_u k`{  
audit findings                                     审计中发现的事项 LDBR4@V  
audit implementation stage                        审计实施阶段 !W%HAlUAG[  
audit mark                                        审计标识 9x?;;qC"m9  
audit materiality                                 审计重要性 Y6L+3*Qt  
audit method                                     审计方法 ($S{td;  
audit objective                                         审计目标,审计目的 : l>Ue&  
audit of financial statements                      会计报表审计,财务报表审计 l(]\[}.5  
audit opinion                                     审计意见 B?0{=u  
audit period                                      被审计期间,被审计年度 2/7=@>|  
audit plan                                          审计计划 y9*H  
audit planning                                    编制审计计划,制定审计计划,审计计划 +cV!=gDT  
audit planning stage                                  审计计划阶段 / a$+EQ$  
audit procedure                                审计程序 ~o/^=:*  
audit programme                               审计程序表,具体审计计划 99ha /t  
audit report                                       审计报告 7lVIN&.=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #h3+T*5} 6  
audit report with a qualified opinion                 有保留意见的审计报告 'o7PIhD"  
audit report with an adverse opinion                否定意见的审计报告 kuH;AMdv  
audit report with dual dates                      双重日期审计报告 L\Jl'r|  
audit reporting stage                                 审计报告阶段 @^` <iTK&p  
audit responsibility                                   审计责任 huF L [  
audit results                                      审计结果 Rm*}<JN31  
audit risk                                          审计风险 uf;q/Wr  
audit sampling                                          审计抽样 *2AQ'%U~  
audit sampling techniques                         审计抽样方法,审计抽样技术 wFJK!9KA8  
audit strategies                                  审计策略 oX}n"5o:  
audit summary                                         审计总结,审计小结 13QCM0#  
audit team                                         审计小组 + kF[Oh#  
audit test                                    审计测试 Wl#^Eu\g1W  
audit trail                                          审计轨迹 eYcx+BJ  
audit work                                        审计工作 4w z 6%  
audit working paper                                 审计工作底稿 aqM_t  
audited financial statement                        审计会计报表,已审计财务报表 'QS"4EvdD  
Auditing Guidelines (the~)                      审计规范指南 y[|g!9Rp  
auditing standards                             审计准则 vLS9V/o  
audit-oriented working paper                          (审计)业务类工作底稿 Pu^~]^W)  
authorisation                                     授权 KB"iF}\P0  
authorisation of transaction                       交易的授权 AfEEYP)N  
availability                                         可获得性 =a!6EkX *  
B 2:N_c\Vi  
balance                                      余额;差额;平衡 )j6>b-H   
balance sheet                                    资产负债表 >1~`tP  
bank                                                 银行 KNg5Ptk  
bank account                                    银行账户,银行户头 _B1uE2j9  
bank statement                                 银行对账单 @ RI^wZ-;  
barter transaction                              易货交易,以物换物交易 GiZ'IDV  
basis of audit                                    审计依据 9(l'xuX  
basis of preparation                                (会计报表的)编制基础 {^f0RGJg9  
book of account                               账目,账簿 =| !~0O  
borrowing                                         借款,贷款,借债 ^ <VE5OM  
branch                                              分支,分支机构,分店 Yy)a,clZ*$  
brought forward                                (账户余额等的)承上年,承上期,承上页 ]-'9|N*}l  
budget                                              预算 ^d9raYE`'  
building                                      建筑物;大楼 S <_pGz$V  
business conditions                                  业务情况,经营情况 X}-H=1T?  
business licence                               (企业等的)营业执照 "r V4[MVxt  
business relation                                业务关系 3rY /6{  
Gx!RaZ1  
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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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