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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 bT6sb#"W  
   NjE</Empb%  
审计词汇英汉对照 ms_ VM>l  
   m>}8'N)  
A {}o>{&X  
?+c`]gO7N  
GdVhK:<>  
ability to continue as a going concern               持续经营能力 5[{*{^F4  
acceptability                                     可接受性,可接受程度 h8 G5GRD  
acceptable level of detection risk                     检查风险的可接受水平 3@n>*7/E  
acceptance of engagement                       接受委托 v_S4hz6w\  
accepting the engagement for the first time              首次接受委托 za'6Y*CGgX  
access to asset                                         对资产的接触 s!+"yK  
according to                                     根据,依据,依照 y{9~&r  
account balance                                账户余额 J4=_w  
account for                                       对……进行会计处理,核算;解释 3u>8\|8wz  
accounting                                        会计,会计学 AOp/d(vx5i  
accounting advisory serve                        会计咨询服务 WhBpv(q}.  
accounting firm                                 会计师事务所 XCsiEKZ_i  
accounting information                      会计信息,会计资料 ^Cv^yTj;&  
accounting period                             会计期间 *[eL~oN.c  
accounting policies                                   会计政策 0lM{l?  
accounting professional bodies                 会计职业组织,会计职业团体 B$?qQ|0:=  
accounting records                                   会计记录 mfny4R1_  
accounting responsibility                           会计责任 ?8, %LIQ?  
accounting service                             会计服务 \uG`|D n  
accounting standards                                会计准则 qpJ{2Q  
Accounting Standards for Business Enterprises       企业会计准则 ]ALc;lb-}  
accounting system                             会计系统 /?/#B `  
accounting treatment                                会计处理 : t$l.+B  
accuracy                                    准确性,精确性 Z.i{i^/#(  
additional audit procedures                      追加审计程序 ~Cc.cce5  
addressee                                         收件人,收信人 A\Txb_x  
Administration of State-owned Assets  (the~)     国有资产管理局 (x;g/!:  
administrative laws and regulations                 行政法规 6O2=Ns;J6  
adverse impact                                 不利影响,负面影响 i v(5&'[p  
adverse opinion                                反对意见 0(8H;T  
advisory group                                  咨询组,顾问组 .7 ayQp  
agency fee                                        代理费,代理费用 Lh$dzHq  
aggregate                                          总计,合计为…… .r+hERcB  
alternation of document and record                 变造文件和记录 r C[6lIP  
alternative audit procedures                      替代审计程序,备选审计程序 :`vP}I ^  
amend                                              修改,修订 8 iC:xcN3  
amortisation                                      摊销 f]8I64  
analytical capacity                             分析能力 qIwV q!=  
analytical procedures                               分析性程序 ~F, &GH  
annual financial statements                        年度会计报表,年度财务报表 _ia!mT <  
appendix                                          附录,附表 %ICglF R  
applicable                                         适用的 3UUGblg`~  
applicable laws and regulations                 适用的法规 7@%'wy&A  
application systems                                  应用系统 /"qcl7F  
apply consistently                              一贯地执行,一贯地实施 SKY*.IW/Z  
appropriate                                       适当的,合适的; N?4q  
征用,挪用 4YU/uQm  
appropriate authorization                          适当的授权 k /EDc533d  
appropriateness of audit evidence                    审计证据的适当性 \'?#i @O  
approval                                    批准,核准 bzmr"/#D3  
assertion                                    (会计报表上的)认定;确认 K_-d(  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 fn{S "33"  
asset                                                 资产,财产 PHM:W%g:  
asset restructuring                             资产重组 Ek.&Sf$cd'  
assignment of duties                                 职责的划分 !{_yaVF  
assistant                                     助理,助理人员 |I[7,`C~  
associated company                                 联属公司,联营公司 \[wCp*;1}  
association                                        联合,结合;协会,社团 HO|-@yOF^  
assumption                                       假设,假定 )E7 FA|  
at a given date                                         在某一特定时日 cJ}QXuuUv  
attestation                                         鉴证,公证 \6 j^k Y=  
attestation service                             鉴证服务 : //U^sFL  
audit adjustment                                审计调整 iy5R5L 2  
audit areas                                        审计领域 @u4=e4eF`  
audit conclusion                                审计结论 6DSH`-;  
audit effectiveness                             审计效果 eQX`,9:5  
audit efficiency                                  审计效率 K3$` Kv>I  
audit engagement letter                      审计业务约定书 _94s(~g:  
audit evidence                                          审计证据 {M~lbU  
audit fee                                    审计费 h!]"R<QQdu  
audit files                                          审计档案 [!*xO?yCJ  
audit findings                                     审计中发现的事项 M7y|EB))  
audit implementation stage                        审计实施阶段 {0jIY  
audit mark                                        审计标识 !DjT<dxf  
audit materiality                                 审计重要性 cHvF*A  
audit method                                     审计方法 CSn<]%GL  
audit objective                                         审计目标,审计目的 - HOnB=  
audit of financial statements                      会计报表审计,财务报表审计 Bmr<O !  
audit opinion                                     审计意见 (RF>s.B<  
audit period                                      被审计期间,被审计年度 Zy]s`aa  
audit plan                                          审计计划 ij)Cm]4(2  
audit planning                                    编制审计计划,制定审计计划,审计计划 Y\t_&px  
audit planning stage                                  审计计划阶段 H"YL k  
audit procedure                                审计程序 }B!cv{{  
audit programme                               审计程序表,具体审计计划 B1T5f1;uY  
audit report                                       审计报告 5h_5Z~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 , r+"7$  
audit report with a qualified opinion                 有保留意见的审计报告 'wQy]zm$  
audit report with an adverse opinion                否定意见的审计报告 mc@M,2@D  
audit report with dual dates                      双重日期审计报告 !QC<n/  
audit reporting stage                                 审计报告阶段 CUhV$A#oo  
audit responsibility                                   审计责任 WVL#s?=g  
audit results                                      审计结果 }ymvC  
audit risk                                          审计风险 |+EKF.K  
audit sampling                                          审计抽样 V2`;4dX*2  
audit sampling techniques                         审计抽样方法,审计抽样技术 (.^8^uc 7X  
audit strategies                                  审计策略 |_pl;&;:  
audit summary                                         审计总结,审计小结 j=3-Qk`"/|  
audit team                                         审计小组 O2#S: ~h  
audit test                                    审计测试 r\mPIr|  
audit trail                                          审计轨迹 ^e9aD9  
audit work                                        审计工作 5d 5t9+t  
audit working paper                                 审计工作底稿 D9,! %7i  
audited financial statement                        审计会计报表,已审计财务报表 Zq?_dIX %  
Auditing Guidelines (the~)                      审计规范指南 .ewZV9P)t  
auditing standards                             审计准则 VO9f~>`(  
audit-oriented working paper                          (审计)业务类工作底稿 R7aXR\ R  
authorisation                                     授权 x0x $  9  
authorisation of transaction                       交易的授权 0$Ff#8  
availability                                         可获得性 M/w{&&  
B ~/c5 hyTx  
balance                                      余额;差额;平衡 KS! iL=i  
balance sheet                                    资产负债表 zzf7S%1I  
bank                                                 银行 -Cj_B\  
bank account                                    银行账户,银行户头 UH40~LxIma  
bank statement                                 银行对账单 *)%dXVf  
barter transaction                              易货交易,以物换物交易 ONWO`XD  
basis of audit                                    审计依据 y&rY0bm  
basis of preparation                                (会计报表的)编制基础 M.k|bh8  
book of account                               账目,账簿 3}4#I_<$F@  
borrowing                                         借款,贷款,借债 1o#vhk/ "+  
branch                                              分支,分支机构,分店 V4?Oc2mS  
brought forward                                (账户余额等的)承上年,承上期,承上页 (5(fd.m+_  
budget                                              预算 C={mi#G[/  
building                                      建筑物;大楼 C"No5r'K3  
business conditions                                  业务情况,经营情况 Y(z }[`2  
business licence                               (企业等的)营业执照 zlMlMyG4  
business relation                                业务关系 MgnE-6_c  
M71R -B`-  
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只看该作者 1楼 发表于: 2012-04-24
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