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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 aH7i$U&  
   NN(ZH 73  
审计词汇英汉对照 )BI6nU  
   ' lt5|  
A v%gkQa  
~,j52obR6Z  
5[<" _  
ability to continue as a going concern               持续经营能力 kY d'6+m  
acceptability                                     可接受性,可接受程度 "9 W] TG  
acceptable level of detection risk                     检查风险的可接受水平 mO];+=3v8  
acceptance of engagement                       接受委托 J _PAWW  
accepting the engagement for the first time              首次接受委托 Wtl/xA_  
access to asset                                         对资产的接触 ko-|hBNv  
according to                                     根据,依据,依照 FKhmg&+>  
account balance                                账户余额 7K"{}:  
account for                                       对……进行会计处理,核算;解释 @~t^zI1  
accounting                                        会计,会计学 -J7B Ex  
accounting advisory serve                        会计咨询服务 7.V'T=@x3)  
accounting firm                                 会计师事务所 P`ZzrN  
accounting information                      会计信息,会计资料 OP:i;%@c  
accounting period                             会计期间 Ht >5R  
accounting policies                                   会计政策 bYs K|n  
accounting professional bodies                 会计职业组织,会计职业团体 gumT"x .^  
accounting records                                   会计记录 4yOYw*X  
accounting responsibility                           会计责任 Y#aL]LxZE  
accounting service                             会计服务 &Pk #v  
accounting standards                                会计准则 K&T[F!  
Accounting Standards for Business Enterprises       企业会计准则 }le}Vuy\s  
accounting system                             会计系统 Vf28R,~m  
accounting treatment                                会计处理 !e>+ O^  
accuracy                                    准确性,精确性 M8_ f{|!&  
additional audit procedures                      追加审计程序 >9-$E?Mt  
addressee                                         收件人,收信人 ky2n%< 0]  
Administration of State-owned Assets  (the~)     国有资产管理局 ^,W;dM2  
administrative laws and regulations                 行政法规 2HA-q),6  
adverse impact                                 不利影响,负面影响 HpbSf1VvAf  
adverse opinion                                反对意见 jh7-Fl`  
advisory group                                  咨询组,顾问组 rV 6&:\  
agency fee                                        代理费,代理费用 ZLP)i;Az  
aggregate                                          总计,合计为…… hA'i|;|ZYc  
alternation of document and record                 变造文件和记录 HL8onNq  
alternative audit procedures                      替代审计程序,备选审计程序 <Z b~tYp  
amend                                              修改,修订 ~PaEhj&8  
amortisation                                      摊销 OKW}8qM  
analytical capacity                             分析能力 > nHaMj  
analytical procedures                               分析性程序 \mK;BWg)  
annual financial statements                        年度会计报表,年度财务报表 \kN?7b^  
appendix                                          附录,附表 mVaWbR@HS  
applicable                                         适用的 =()Vrk|uK  
applicable laws and regulations                 适用的法规 }4Q~<2  
application systems                                  应用系统 |DUW B;  
apply consistently                              一贯地执行,一贯地实施 Mz59ac  
appropriate                                       适当的,合适的; 'dXGd.V7u  
征用,挪用 oz.#+t%X$b  
appropriate authorization                          适当的授权 7uUo DM  
appropriateness of audit evidence                    审计证据的适当性 dG8_3T}i  
approval                                    批准,核准 U# +$N3%  
assertion                                    (会计报表上的)认定;确认 &\Ze<u  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 `jHbA#sO  
asset                                                 资产,财产 ;!~&-I0l  
asset restructuring                             资产重组 #gq!L  
assignment of duties                                 职责的划分 p<Oz"6_/~  
assistant                                     助理,助理人员 &':Ecmo~`  
associated company                                 联属公司,联营公司 *JD-|m K  
association                                        联合,结合;协会,社团 VTUY#+3  
assumption                                       假设,假定 #fGI#]SG?  
at a given date                                         在某一特定时日 m%ec=%L9  
attestation                                         鉴证,公证 Q[n*ce7L0  
attestation service                             鉴证服务 mz>GbImVD~  
audit adjustment                                审计调整  i)!2DXn  
audit areas                                        审计领域 qr@ <'wp/  
audit conclusion                                审计结论 \rpXG9  
audit effectiveness                             审计效果 rv?4S`Z,x$  
audit efficiency                                  审计效率 969Y[XQ  
audit engagement letter                      审计业务约定书 1 ORA6  
audit evidence                                          审计证据 <q`'[1Y4  
audit fee                                    审计费 $-i(xnU/nl  
audit files                                          审计档案 @sdH B ./  
audit findings                                     审计中发现的事项 dZWO6k9[H  
audit implementation stage                        审计实施阶段 =w5]o@  
audit mark                                        审计标识 ljP<WD  
audit materiality                                 审计重要性 ` n#D b  
audit method                                     审计方法 f1$'av  
audit objective                                         审计目标,审计目的 -HU4Ow  
audit of financial statements                      会计报表审计,财务报表审计 _ ?o>i/  
audit opinion                                     审计意见 \[9^,Q P  
audit period                                      被审计期间,被审计年度 _LSp \{Z  
audit plan                                          审计计划 +HT?> k  
audit planning                                    编制审计计划,制定审计计划,审计计划 p![UOI"W  
audit planning stage                                  审计计划阶段 `s8o2"12  
audit procedure                                审计程序 P jG^L FX  
audit programme                               审计程序表,具体审计计划 ,; @v Vm'}  
audit report                                       审计报告 @ogj -ol&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .du2;` [$r  
audit report with a qualified opinion                 有保留意见的审计报告 s-801JpiJ  
audit report with an adverse opinion                否定意见的审计报告 po!bRk[4  
audit report with dual dates                      双重日期审计报告 fW w+'xF!  
audit reporting stage                                 审计报告阶段 Y|!m  
audit responsibility                                   审计责任 ucYweXsO3  
audit results                                      审计结果 Ie]k/qw+Y  
audit risk                                          审计风险 z -c1,GOD  
audit sampling                                          审计抽样 XiM d|D  
audit sampling techniques                         审计抽样方法,审计抽样技术 >ZwDcuJ~Lz  
audit strategies                                  审计策略 5Q/jI$^h0Z  
audit summary                                         审计总结,审计小结 o~{rZ~  
audit team                                         审计小组 K>vi9,4/ks  
audit test                                    审计测试 U#G<cV79  
audit trail                                          审计轨迹 JJHO E{%  
audit work                                        审计工作 w9w=2 *  
audit working paper                                 审计工作底稿 Ge`PVwn  
audited financial statement                        审计会计报表,已审计财务报表  X`20=x  
Auditing Guidelines (the~)                      审计规范指南 FnPn#Cv>*  
auditing standards                             审计准则 _Ie?{5$ng`  
audit-oriented working paper                          (审计)业务类工作底稿 9|WV28PK:  
authorisation                                     授权 Ye|(5f  
authorisation of transaction                       交易的授权 Lz&FywF-l  
availability                                         可获得性 @u @,Edh  
B {.])' ~[U  
balance                                      余额;差额;平衡 pkf$%{"e  
balance sheet                                    资产负债表 hTQ8y10a  
bank                                                 银行 BJgHel+N  
bank account                                    银行账户,银行户头 Urz9S3#\  
bank statement                                 银行对账单 t52KF#+>  
barter transaction                              易货交易,以物换物交易 &u!MI  
basis of audit                                    审计依据 P=aYwmC  
basis of preparation                                (会计报表的)编制基础 SyI\ ulmL  
book of account                               账目,账簿 )UtK9;@"  
borrowing                                         借款,贷款,借债 m X%T"_^  
branch                                              分支,分支机构,分店 TQtHU6  
brought forward                                (账户余额等的)承上年,承上期,承上页 ?3%r:g4  
budget                                              预算 0g2rajS  
building                                      建筑物;大楼 P(.XB`  
business conditions                                  业务情况,经营情况 h0 Xc=nj  
business licence                               (企业等的)营业执照 =q(?ALGc  
business relation                                业务关系 +NJIi@  
29^(weT" ]  
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只看该作者 1楼 发表于: 2012-04-24
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