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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 0 4ceDe  
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审计词汇英汉对照 sEb*GF*.V  
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A *6(/5V  
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ability to continue as a going concern               持续经营能力 /u"K`y/*j\  
acceptability                                     可接受性,可接受程度 UWgPQ%}  
acceptable level of detection risk                     检查风险的可接受水平 gE&83i"  
acceptance of engagement                       接受委托 ,PWMl [X  
accepting the engagement for the first time              首次接受委托 E_xCRfw_i]  
access to asset                                         对资产的接触 GKXd"8z]  
according to                                     根据,依据,依照 DS< E:'N  
account balance                                账户余额 ] D>\Z(b  
account for                                       对……进行会计处理,核算;解释 0$R}_Ok  
accounting                                        会计,会计学 ,7Q b24A  
accounting advisory serve                        会计咨询服务 (Ixmg=C6y  
accounting firm                                 会计师事务所 AbMf8$$3SH  
accounting information                      会计信息,会计资料 *kGk.a=  
accounting period                             会计期间 )k 6z  
accounting policies                                   会计政策 bmRp)CYd  
accounting professional bodies                 会计职业组织,会计职业团体 ynq^ztBVe  
accounting records                                   会计记录 0@jhNtL  
accounting responsibility                           会计责任 c_6~zb?k+m  
accounting service                             会计服务 3r2e_?m  
accounting standards                                会计准则 rV/! VJ6x  
Accounting Standards for Business Enterprises       企业会计准则 [@/x  
accounting system                             会计系统 O=}jg0k  
accounting treatment                                会计处理 V(!-xu1,  
accuracy                                    准确性,精确性 u$V@akk  
additional audit procedures                      追加审计程序  u3vw[k  
addressee                                         收件人,收信人 ?Hf8<C}3  
Administration of State-owned Assets  (the~)     国有资产管理局 Q$S|LC  
administrative laws and regulations                 行政法规 ]%6X E)  
adverse impact                                 不利影响,负面影响 G8 CM  
adverse opinion                                反对意见 oe1$;K>.7  
advisory group                                  咨询组,顾问组 "&TN}SBW  
agency fee                                        代理费,代理费用 !X{>?.@~  
aggregate                                          总计,合计为…… )WF*fcx{  
alternation of document and record                 变造文件和记录 =(as{,j  
alternative audit procedures                      替代审计程序,备选审计程序 VL@eR9}9K  
amend                                              修改,修订 X_ J(P?  
amortisation                                      摊销 "xMnD(p  
analytical capacity                             分析能力 I#:4H2H6  
analytical procedures                               分析性程序 -W"  w  
annual financial statements                        年度会计报表,年度财务报表 -* piC(  
appendix                                          附录,附表 8CGjI?j  
applicable                                         适用的 v?#W/].C+  
applicable laws and regulations                 适用的法规 sG k'G573  
application systems                                  应用系统 s#C~HK  
apply consistently                              一贯地执行,一贯地实施 !L55S 0 3  
appropriate                                       适当的,合适的; \Q MRuR.  
征用,挪用 :LMLY<8>9  
appropriate authorization                          适当的授权 af;~<o a  
appropriateness of audit evidence                    审计证据的适当性 GPU,.s"&(  
approval                                    批准,核准 ,mvU`>Ry  
assertion                                    (会计报表上的)认定;确认 uY$BZEuAZ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 JQ"w{O  
asset                                                 资产,财产 ]@mV9:n{  
asset restructuring                             资产重组 $n9Bp'<  
assignment of duties                                 职责的划分 `RL n)a  
assistant                                     助理,助理人员 KIHr%  
associated company                                 联属公司,联营公司 A{KF<Omu  
association                                        联合,结合;协会,社团 lX|d:HFtP  
assumption                                       假设,假定 :x@j)&  
at a given date                                         在某一特定时日 CUZ ;<Pn  
attestation                                         鉴证,公证 u+,  
attestation service                             鉴证服务 & 0%x6vea  
audit adjustment                                审计调整 ]='zY3  
audit areas                                        审计领域 )2y# cM*  
audit conclusion                                审计结论 tG(!d$^  
audit effectiveness                             审计效果 T!Eyq,]  
audit efficiency                                  审计效率  ,7w[r<7  
audit engagement letter                      审计业务约定书 tU >?j1  
audit evidence                                          审计证据 {Z{!tR?+  
audit fee                                    审计费 M"<B@p]rk:  
audit files                                          审计档案 nEboet-#D0  
audit findings                                     审计中发现的事项 `_5{: 9N$  
audit implementation stage                        审计实施阶段 ^Jdji:  
audit mark                                        审计标识 3=xN)j#B  
audit materiality                                 审计重要性 +*ZF52hy|  
audit method                                     审计方法 6,UW5389  
audit objective                                         审计目标,审计目的 :7jDgqn^|i  
audit of financial statements                      会计报表审计,财务报表审计 a+ lGN  
audit opinion                                     审计意见 Avn)%9  
audit period                                      被审计期间,被审计年度 l5esx#([*R  
audit plan                                          审计计划 KO5! (vi@  
audit planning                                    编制审计计划,制定审计计划,审计计划 gj-MkeI)  
audit planning stage                                  审计计划阶段 W]= $0'  
audit procedure                                审计程序 [5sa1$n96G  
audit programme                               审计程序表,具体审计计划 UbSAyf  
audit report                                       审计报告 )r.4`5Rc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wj#A#[e  
audit report with a qualified opinion                 有保留意见的审计报告 QFX )Nov];  
audit report with an adverse opinion                否定意见的审计报告 A/w7 (  
audit report with dual dates                      双重日期审计报告 ;f+bIYQz  
audit reporting stage                                 审计报告阶段 ;{hE]jReH  
audit responsibility                                   审计责任 &'d3Yt  
audit results                                      审计结果 Emx`+9  
audit risk                                          审计风险 m6^n8%  
audit sampling                                          审计抽样 78-D/WY/X  
audit sampling techniques                         审计抽样方法,审计抽样技术 2u?k;"]V  
audit strategies                                  审计策略 :FqHMN  
audit summary                                         审计总结,审计小结 z*B-`i.  
audit team                                         审计小组 j$jgEtPK9=  
audit test                                    审计测试 xY94v  
audit trail                                          审计轨迹 uKE?VNC]  
audit work                                        审计工作 s(MLBV5)w  
audit working paper                                 审计工作底稿 65||]l  
audited financial statement                        审计会计报表,已审计财务报表 N#zh$0!8bJ  
Auditing Guidelines (the~)                      审计规范指南 7\nR'MOZ  
auditing standards                             审计准则 rwSmdJ~  
audit-oriented working paper                          (审计)业务类工作底稿 sxFkpf_h  
authorisation                                     授权 \:@yfI@  
authorisation of transaction                       交易的授权 T?Y/0znB*  
availability                                         可获得性 WG=~GDS>  
B {Jn*{5tZ>  
balance                                      余额;差额;平衡 W2W4 w  
balance sheet                                    资产负债表 ;;? Zd  
bank                                                 银行 G~N$bF^R)  
bank account                                    银行账户,银行户头 O[O[E}8#  
bank statement                                 银行对账单 5 i;n:&Y  
barter transaction                              易货交易,以物换物交易 qGrUS_~q*  
basis of audit                                    审计依据 }Z Nyd  
basis of preparation                                (会计报表的)编制基础 (Ceq@eAlT  
book of account                               账目,账簿 _m2p>(N|  
borrowing                                         借款,贷款,借债 QdtGFY4f,  
branch                                              分支,分支机构,分店 Os>^z@x  
brought forward                                (账户余额等的)承上年,承上期,承上页 wseb]=U  
budget                                              预算 fA{t\   
building                                      建筑物;大楼 (f `zd.  
business conditions                                  业务情况,经营情况 E\lel4ai  
business licence                               (企业等的)营业执照 .qGfLvx%  
business relation                                业务关系 w9Z,3J6r  
asd3J  
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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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