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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 E"G:K`Q  
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审计词汇英汉对照 )3BR[*u*  
   W^5<XX,ON  
A )!'Fa_$ e  
@47[vhE  
(Nm}3p  
ability to continue as a going concern               持续经营能力 ;Fx')  
acceptability                                     可接受性,可接受程度 Lhl$w'r  
acceptable level of detection risk                     检查风险的可接受水平 := ]sq}IN  
acceptance of engagement                       接受委托 dDsjPM;2  
accepting the engagement for the first time              首次接受委托 cWgbd^J  
access to asset                                         对资产的接触 6F@zCv"w  
according to                                     根据,依据,依照 | De!ti  
account balance                                账户余额 Uzan7A  
account for                                       对……进行会计处理,核算;解释 z0\;m{TH  
accounting                                        会计,会计学 pg} ~vb"  
accounting advisory serve                        会计咨询服务 ?BW Hr(J  
accounting firm                                 会计师事务所 b24NL'jm  
accounting information                      会计信息,会计资料 }f<fgY  
accounting period                             会计期间 j l;kcGE  
accounting policies                                   会计政策 gJ<@;O8zu0  
accounting professional bodies                 会计职业组织,会计职业团体 NvQY7C  
accounting records                                   会计记录 ,k4z;  
accounting responsibility                           会计责任 )?!vJb"  
accounting service                             会计服务 #]5&mKi  
accounting standards                                会计准则 "bHtf_  
Accounting Standards for Business Enterprises       企业会计准则 1zh$IYrd  
accounting system                             会计系统 ipx@pNW;"  
accounting treatment                                会计处理 l9M#]*{  
accuracy                                    准确性,精确性 f}L>&^I)  
additional audit procedures                      追加审计程序 2neF<H?^o  
addressee                                         收件人,收信人 `E./p  
Administration of State-owned Assets  (the~)     国有资产管理局 TSc~$Q]  
administrative laws and regulations                 行政法规 w/lXZg  
adverse impact                                 不利影响,负面影响 R=][>\7]}  
adverse opinion                                反对意见 m1^dT_7Z  
advisory group                                  咨询组,顾问组 ;J ,,f1Vw  
agency fee                                        代理费,代理费用 d[s;a.  
aggregate                                          总计,合计为…… 30sC4}   
alternation of document and record                 变造文件和记录 j\XX:uU _  
alternative audit procedures                      替代审计程序,备选审计程序 :J=+;I(UI  
amend                                              修改,修订 XA&tTpfJE  
amortisation                                      摊销 LV}UBao5n  
analytical capacity                             分析能力 7i-W*Mb:  
analytical procedures                               分析性程序 xm<5S;E5U4  
annual financial statements                        年度会计报表,年度财务报表 "@c';".|  
appendix                                          附录,附表 H3 A]m~=3  
applicable                                         适用的 "Cb.cO$i;  
applicable laws and regulations                 适用的法规 A^T~@AO  
application systems                                  应用系统 zxk??0] /  
apply consistently                              一贯地执行,一贯地实施 oiTMP`Y  
appropriate                                       适当的,合适的; ?`vM#)  
征用,挪用 %0 ll4"  
appropriate authorization                          适当的授权 MFc=B`/X  
appropriateness of audit evidence                    审计证据的适当性 EWu iaw.  
approval                                    批准,核准 ,wry u|7"$  
assertion                                    (会计报表上的)认定;确认 p%1xj2 ?nN  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 eHF(,JI  
asset                                                 资产,财产 S7Iu?R_I  
asset restructuring                             资产重组 g(@$uJ  
assignment of duties                                 职责的划分 h 7(H%(^_  
assistant                                     助理,助理人员 >6.[i@RmWU  
associated company                                 联属公司,联营公司 =\ti<  
association                                        联合,结合;协会,社团 =`7#^7Q9  
assumption                                       假设,假定 T !=20!I  
at a given date                                         在某一特定时日 Rk437vQD,  
attestation                                         鉴证,公证 (/9.+V_  
attestation service                             鉴证服务 giPhW>  
audit adjustment                                审计调整 @w#gRQCl  
audit areas                                        审计领域 JR? )SGB  
audit conclusion                                审计结论 *0Wi^f  
audit effectiveness                             审计效果 T>%uRK$  
audit efficiency                                  审计效率 %U=S6<lbj;  
audit engagement letter                      审计业务约定书 r2E>sH w  
audit evidence                                          审计证据 5Gw!9{ke  
audit fee                                    审计费 ^B&ahk  
audit files                                          审计档案 X-G~/n-x  
audit findings                                     审计中发现的事项 {.' ,%)  
audit implementation stage                        审计实施阶段 rHC+nou  
audit mark                                        审计标识 UgnsV*e&  
audit materiality                                 审计重要性 =E"kv!e   
audit method                                     审计方法 YaY;o^11/  
audit objective                                         审计目标,审计目的 bgzT3KZ  
audit of financial statements                      会计报表审计,财务报表审计 w{:Oa7_A  
audit opinion                                     审计意见 LAK-!!0X  
audit period                                      被审计期间,被审计年度 !Z+*",]_  
audit plan                                          审计计划 |`)V^e_  
audit planning                                    编制审计计划,制定审计计划,审计计划 6'No4[F 4n  
audit planning stage                                  审计计划阶段 !5E%W[  
audit procedure                                审计程序 J1c& "Oh  
audit programme                               审计程序表,具体审计计划 Pw^c2TQ  
audit report                                       审计报告 [c KI0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @T,H.#bL  
audit report with a qualified opinion                 有保留意见的审计报告 Oc"'ay(g  
audit report with an adverse opinion                否定意见的审计报告 >DL-Q\U  
audit report with dual dates                      双重日期审计报告 ?*z( 1!  
audit reporting stage                                 审计报告阶段 A&}nRP9  
audit responsibility                                   审计责任 |4p<T! T  
audit results                                      审计结果 ?;.1fJU>  
audit risk                                          审计风险 >jrz;r  
audit sampling                                          审计抽样 :m)Rmwn_  
audit sampling techniques                         审计抽样方法,审计抽样技术 SqA+u/"j2  
audit strategies                                  审计策略 G0 nH Z6  
audit summary                                         审计总结,审计小结 FkxhEat8  
audit team                                         审计小组 eJ=Y6;d$  
audit test                                    审计测试 p^zEfLTU  
audit trail                                          审计轨迹 d4/`:?w  
audit work                                        审计工作 tXG4A$(2&  
audit working paper                                 审计工作底稿 7QOC]:r  
audited financial statement                        审计会计报表,已审计财务报表 ?%za:{  
Auditing Guidelines (the~)                      审计规范指南 xV n]m9i  
auditing standards                             审计准则 T`w};]z^d2  
audit-oriented working paper                          (审计)业务类工作底稿 Kz3h]/A.  
authorisation                                     授权 V=l Q}sBY  
authorisation of transaction                       交易的授权 vRb(eg  
availability                                         可获得性 sw qky5_K  
B xeP;"J}  
balance                                      余额;差额;平衡 U+RCQTo  
balance sheet                                    资产负债表 dl7p1Cr  
bank                                                 银行 s=y9! rr  
bank account                                    银行账户,银行户头 X!M fJ^)q  
bank statement                                 银行对账单 #Zavdkw=d  
barter transaction                              易货交易,以物换物交易 dn)t P6qc/  
basis of audit                                    审计依据 v4k=NH+w  
basis of preparation                                (会计报表的)编制基础 LnRi+n[@7  
book of account                               账目,账簿 W-]yKSob  
borrowing                                         借款,贷款,借债 rD(ep~^M  
branch                                              分支,分支机构,分店 ">D(+ xr!)  
brought forward                                (账户余额等的)承上年,承上期,承上页 %dk$K!5D0  
budget                                              预算 fssL'DD  
building                                      建筑物;大楼 ?j4,^K3  
business conditions                                  业务情况,经营情况 l&^[cR  
business licence                               (企业等的)营业执照 C#?d=x  
business relation                                业务关系 Uhx2 _  
|_xiG~  
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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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