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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 Z| V`B `  
   OujCb^Rm  
审计词汇英汉对照 {6~l$  
   69J4=5lX  
A OnK~3j  
Oh'Y0_oB>  
 \o/n  
ability to continue as a going concern               持续经营能力 VxXzAeM  
acceptability                                     可接受性,可接受程度 w\DVzeW(  
acceptable level of detection risk                     检查风险的可接受水平 ~d6DD;`K  
acceptance of engagement                       接受委托 #_(jS+lP?k  
accepting the engagement for the first time              首次接受委托 8`fjF/  
access to asset                                         对资产的接触 4qYUoCR&  
according to                                     根据,依据,依照 v0YG,)_  
account balance                                账户余额 @ )-$kk*  
account for                                       对……进行会计处理,核算;解释 QCX8IIHG  
accounting                                        会计,会计学 GF5^\Rf  
accounting advisory serve                        会计咨询服务 aMvI?y {  
accounting firm                                 会计师事务所 $pFo Rv  
accounting information                      会计信息,会计资料 ]@0NO;bK>F  
accounting period                             会计期间 a)#1{JaoY  
accounting policies                                   会计政策 tX"Th'Qi  
accounting professional bodies                 会计职业组织,会计职业团体 m/qbRk68s  
accounting records                                   会计记录 .?!N^_ Ez3  
accounting responsibility                           会计责任 CJXg@\\/  
accounting service                             会计服务 ]f_6 '|5 A  
accounting standards                                会计准则 TM|)Ljm  
Accounting Standards for Business Enterprises       企业会计准则 y;AL'vm9  
accounting system                             会计系统 9`w)  
accounting treatment                                会计处理 * C6a?]  
accuracy                                    准确性,精确性 CBD6bl|A  
additional audit procedures                      追加审计程序 i7utKj*57  
addressee                                         收件人,收信人 qq1-DG  
Administration of State-owned Assets  (the~)     国有资产管理局 L0tAgW!@  
administrative laws and regulations                 行政法规 hweaGL t0  
adverse impact                                 不利影响,负面影响 K a(J52  
adverse opinion                                反对意见 $LLA,?;!  
advisory group                                  咨询组,顾问组 K.z64/H:  
agency fee                                        代理费,代理费用 _!?Hu/zo  
aggregate                                          总计,合计为…… " $ew~;z  
alternation of document and record                 变造文件和记录 DANw1 _X\  
alternative audit procedures                      替代审计程序,备选审计程序 F`9ZH.  
amend                                              修改,修订 ;XDz)`c  
amortisation                                      摊销 j`*#v  
analytical capacity                             分析能力 Myq5b`z  
analytical procedures                               分析性程序 ~2zM kVH  
annual financial statements                        年度会计报表,年度财务报表 )"m!YuS Y  
appendix                                          附录,附表 o)[2@fRC(  
applicable                                         适用的 2d {y M(=(  
applicable laws and regulations                 适用的法规 .^m>AKC0cX  
application systems                                  应用系统 ZKOXI%~Mc  
apply consistently                              一贯地执行,一贯地实施 C >[fB|^  
appropriate                                       适当的,合适的; .]9c/  
征用,挪用 JB&\i#  
appropriate authorization                          适当的授权 4L73]3&  
appropriateness of audit evidence                    审计证据的适当性 60)iw4<wf  
approval                                    批准,核准 D Kw*~0  
assertion                                    (会计报表上的)认定;确认 f*24)Wn<  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 fV M`-8ZTq  
asset                                                 资产,财产 _%x4ty  
asset restructuring                             资产重组 5&e<#"  
assignment of duties                                 职责的划分 W7\&~IWub  
assistant                                     助理,助理人员 rX;Ys2vQ*  
associated company                                 联属公司,联营公司 1 `7<2w  
association                                        联合,结合;协会,社团 F5 ]C{  
assumption                                       假设,假定 .<K iMh  
at a given date                                         在某一特定时日 ]D!k&j~P  
attestation                                         鉴证,公证 d.2mT?`#  
attestation service                             鉴证服务 `W-&0|%Ta  
audit adjustment                                审计调整 7rC uu*M  
audit areas                                        审计领域 $DP&a1'g  
audit conclusion                                审计结论 Bs M uQ|!  
audit effectiveness                             审计效果 7 lo|dg80  
audit efficiency                                  审计效率 Hku!bJ  
audit engagement letter                      审计业务约定书 i"j(b|?e  
audit evidence                                          审计证据 Jy aag-  
audit fee                                    审计费 kGUJ9Du  
audit files                                          审计档案 lMz<s  
audit findings                                     审计中发现的事项 Y=T'WNaL)0  
audit implementation stage                        审计实施阶段 KHDZ  
audit mark                                        审计标识 uyF|O/FC  
audit materiality                                 审计重要性 3~qR  
audit method                                     审计方法 }BmS )J q  
audit objective                                         审计目标,审计目的 _NcY I  
audit of financial statements                      会计报表审计,财务报表审计 gBf4's  
audit opinion                                     审计意见 O`$#Pg  
audit period                                      被审计期间,被审计年度 cFagz* !  
audit plan                                          审计计划 f N "tA  
audit planning                                    编制审计计划,制定审计计划,审计计划 1,V`8 [  
audit planning stage                                  审计计划阶段 7D fTfTU6  
audit procedure                                审计程序 zLD| /`  
audit programme                               审计程序表,具体审计计划 $y?k[Y-~  
audit report                                       审计报告 NA.1QQ ;e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {@u<3 s  
audit report with a qualified opinion                 有保留意见的审计报告 lZQ /W:OE  
audit report with an adverse opinion                否定意见的审计报告 `PL[lP-<  
audit report with dual dates                      双重日期审计报告 2 /y}a #s  
audit reporting stage                                 审计报告阶段 9%IlW  
audit responsibility                                   审计责任 ^MmC$U^n  
audit results                                      审计结果 )=Q)BN[  
audit risk                                          审计风险 Q8MS,7y/  
audit sampling                                          审计抽样 (Bo bB]~a  
audit sampling techniques                         审计抽样方法,审计抽样技术 %o}(sShS  
audit strategies                                  审计策略 t+nRw?Z  
audit summary                                         审计总结,审计小结 pX=,iOF[I  
audit team                                         审计小组 w^1Fi8+  
audit test                                    审计测试 6TH!vuQ1(  
audit trail                                          审计轨迹 ba@=^Fa;  
audit work                                        审计工作 I@l>w._.  
audit working paper                                 审计工作底稿 ?_`0G/xl  
audited financial statement                        审计会计报表,已审计财务报表 &)pK%SAM  
Auditing Guidelines (the~)                      审计规范指南 Y1dVM]l  
auditing standards                             审计准则 7);:ZpDv%L  
audit-oriented working paper                          (审计)业务类工作底稿 PVa o  
authorisation                                     授权 f '6|OsVQ  
authorisation of transaction                       交易的授权 +3,|"g::  
availability                                         可获得性 E:nt)Ef,  
B o;[bJ Z\^x  
balance                                      余额;差额;平衡 +/?iCmW  
balance sheet                                    资产负债表 zx1:`K0bi  
bank                                                 银行 @1R8 -aa-r  
bank account                                    银行账户,银行户头  .~}z4r  
bank statement                                 银行对账单 Qeb}!k2A  
barter transaction                              易货交易,以物换物交易 9zgNjjCl]  
basis of audit                                    审计依据 :o"8MZp  
basis of preparation                                (会计报表的)编制基础 M@ p"y q  
book of account                               账目,账簿 !~lW3  
borrowing                                         借款,贷款,借债 /9Ilo\MdD  
branch                                              分支,分支机构,分店 Vj; vo `T  
brought forward                                (账户余额等的)承上年,承上期,承上页 !6w{(Rc(C  
budget                                              预算 #3kXmeyrD  
building                                      建筑物;大楼 &2EBk=X  
business conditions                                  业务情况,经营情况 Napf"Av  
business licence                               (企业等的)营业执照 Ak~4|w-  
business relation                                业务关系 tLc El'Eo  
!ax;5@J  
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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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