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[专业英语]审计词汇英汉对照 [复制链接]

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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 }a OBQsnO  
   ?C CQm  
审计词汇英汉对照 OcB&6!1u  
   uV|F 3'jT  
A "9s}1C;Me  
LYAGpcG  
{~&]  
ability to continue as a going concern               持续经营能力 H2iIBGu|L  
acceptability                                     可接受性,可接受程度 L1_O!EQ  
acceptable level of detection risk                     检查风险的可接受水平 ,t_&tbf3  
acceptance of engagement                       接受委托 yR5XcPoKI  
accepting the engagement for the first time              首次接受委托 mN-O{k0\  
access to asset                                         对资产的接触 Qfp4}a=  
according to                                     根据,依据,依照 `;Ui6{|  
account balance                                账户余额 "IS; o o$g  
account for                                       对……进行会计处理,核算;解释 E2l" e?AN~  
accounting                                        会计,会计学 ~LI}   
accounting advisory serve                        会计咨询服务 H/t0#  
accounting firm                                 会计师事务所 C;ab-gh  
accounting information                      会计信息,会计资料 ;{8 X+H  
accounting period                             会计期间 qo:Zc`t(R  
accounting policies                                   会计政策 j7d^g a-`  
accounting professional bodies                 会计职业组织,会计职业团体 )4o8SF7lz  
accounting records                                   会计记录 {pQ8/Af!  
accounting responsibility                           会计责任 uv5NqL&  
accounting service                             会计服务 NXLb'mH~  
accounting standards                                会计准则 xqdkc^b  
Accounting Standards for Business Enterprises       企业会计准则 `]]m$  
accounting system                             会计系统 #Br`;hL<T  
accounting treatment                                会计处理 wg_Z@iX  
accuracy                                    准确性,精确性 A|Ft:_Y  
additional audit procedures                      追加审计程序 *s, bz.[  
addressee                                         收件人,收信人 Lww&[|k.  
Administration of State-owned Assets  (the~)     国有资产管理局 gWro])3  
administrative laws and regulations                 行政法规 "#36-  
adverse impact                                 不利影响,负面影响 ^0"fPG`  
adverse opinion                                反对意见 g[y&GCKY!=  
advisory group                                  咨询组,顾问组 uD{^1c3x  
agency fee                                        代理费,代理费用 "4KyJ;RA*  
aggregate                                          总计,合计为…… f x:vhEX  
alternation of document and record                 变造文件和记录 -~sW@u)O  
alternative audit procedures                      替代审计程序,备选审计程序 zgS)j9q}  
amend                                              修改,修订 %/)z!}{  
amortisation                                      摊销 EWl9rF@I  
analytical capacity                             分析能力 J*ofa>  
analytical procedures                               分析性程序 -5os0G80  
annual financial statements                        年度会计报表,年度财务报表 ao7M(f  
appendix                                          附录,附表 Lcg1X3$G  
applicable                                         适用的 j!L7r'AV5  
applicable laws and regulations                 适用的法规 U e-AF#  
application systems                                  应用系统 <`q-#-V@  
apply consistently                              一贯地执行,一贯地实施 o7gZc/?n  
appropriate                                       适当的,合适的; EGRIhnED#  
征用,挪用 W-D4" G@  
appropriate authorization                          适当的授权 dr8Q>(ZY  
appropriateness of audit evidence                    审计证据的适当性 (w_b  
approval                                    批准,核准 hQ)?LPUB  
assertion                                    (会计报表上的)认定;确认 <%4pvn8d?&  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 TJcHqzcUc  
asset                                                 资产,财产 PTpfa*t  
asset restructuring                             资产重组 -R$Q` Xw  
assignment of duties                                 职责的划分 V[8!ymi0  
assistant                                     助理,助理人员 e Z L!Z!  
associated company                                 联属公司,联营公司 g5nL7;`N  
association                                        联合,结合;协会,社团 / H GPy  
assumption                                       假设,假定 5OTZa>H  
at a given date                                         在某一特定时日 <e|B7<.  
attestation                                         鉴证,公证 uw>y*OLU+  
attestation service                             鉴证服务 ieOw&  
audit adjustment                                审计调整 EAs^i+/  
audit areas                                        审计领域 SbtZhg=S_  
audit conclusion                                审计结论 hZ>1n&[ @  
audit effectiveness                             审计效果 R{B5{~m>W@  
audit efficiency                                  审计效率 5:~ zlg  
audit engagement letter                      审计业务约定书 s ldcI@Z  
audit evidence                                          审计证据 ZSwhI@|  
audit fee                                    审计费 *EU1`q*  
audit files                                          审计档案 ;F2"gTQS  
audit findings                                     审计中发现的事项 Ch=jt*0  
audit implementation stage                        审计实施阶段 UHI<8o9  
audit mark                                        审计标识 U d+6=Us{  
audit materiality                                 审计重要性 O/l/$pe  
audit method                                     审计方法 YRaF@?^Gn  
audit objective                                         审计目标,审计目的 \O>;,(>i  
audit of financial statements                      会计报表审计,财务报表审计 ?+]   
audit opinion                                     审计意见 Z4k'c+  
audit period                                      被审计期间,被审计年度 Mf9x=K9  
audit plan                                          审计计划 o3'Za'N.  
audit planning                                    编制审计计划,制定审计计划,审计计划 &61h* s  
audit planning stage                                  审计计划阶段 PTF|"^k+   
audit procedure                                审计程序 |i(@1 l  
audit programme                               审计程序表,具体审计计划 Z%{`j!!p  
audit report                                       审计报告 :dlG:=.W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C61E=$  
audit report with a qualified opinion                 有保留意见的审计报告 7U)w\A;~  
audit report with an adverse opinion                否定意见的审计报告 C9%A?'`  
audit report with dual dates                      双重日期审计报告 RHI?_gf&  
audit reporting stage                                 审计报告阶段 . N5$s2t  
audit responsibility                                   审计责任 ()_^:WQO?  
audit results                                      审计结果 S2V+%Z _J  
audit risk                                          审计风险 :<6gP(  
audit sampling                                          审计抽样 ,u5ii R  
audit sampling techniques                         审计抽样方法,审计抽样技术 KctbNMU]k  
audit strategies                                  审计策略 U uSCqI};  
audit summary                                         审计总结,审计小结 g|{Ru  
audit team                                         审计小组 ~kZ? e1H  
audit test                                    审计测试 *kNXju  
audit trail                                          审计轨迹 g0s *4E  
audit work                                        审计工作 @(m?j1!M  
audit working paper                                 审计工作底稿 /6'5uP   
audited financial statement                        审计会计报表,已审计财务报表 o|1_I?_  
Auditing Guidelines (the~)                      审计规范指南 kybDw{(}gc  
auditing standards                             审计准则 #@cEJV;5"  
audit-oriented working paper                          (审计)业务类工作底稿 XTq+  9  
authorisation                                     授权 fp$U%uj  
authorisation of transaction                       交易的授权 Oz5Ze/HBN  
availability                                         可获得性 'DB'lP  
B FQB6` M  
balance                                      余额;差额;平衡 (7|!%IO.  
balance sheet                                    资产负债表 LHusy;<E[  
bank                                                 银行 ]L!:/k,=S  
bank account                                    银行账户,银行户头 f!}e*oX  
bank statement                                 银行对账单 ?,UO$#Xm  
barter transaction                              易货交易,以物换物交易 " Iz M :  
basis of audit                                    审计依据 GOY!()F  
basis of preparation                                (会计报表的)编制基础 T:VFyby\w  
book of account                               账目,账簿 hx!hI1   
borrowing                                         借款,贷款,借债 9{R88f?;  
branch                                              分支,分支机构,分店 Hg+bmwM  
brought forward                                (账户余额等的)承上年,承上期,承上页 K]>X31Ho  
budget                                              预算 NU%W9jQYS  
building                                      建筑物;大楼 +{&++^(}a  
business conditions                                  业务情况,经营情况 CQET  
business licence                               (企业等的)营业执照 0?,%B?A8O  
business relation                                业务关系 9y;8JO  
q4KYC!b  
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只看该作者 1楼 发表于: 2012-04-24
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