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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 k+-IuO  
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审计词汇英汉对照 ;8F|Q<`pV  
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?yAp&Ad  
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ability to continue as a going concern               持续经营能力 j@chSk"K  
acceptability                                     可接受性,可接受程度 99QMMup  
acceptable level of detection risk                     检查风险的可接受水平 ,m4M39MWJ  
acceptance of engagement                       接受委托 2!-?  
accepting the engagement for the first time              首次接受委托 TtZZjeg+V  
access to asset                                         对资产的接触 Wp2W:JX:  
according to                                     根据,依据,依照 $ghAC  
account balance                                账户余额 b5!\"v4c  
account for                                       对……进行会计处理,核算;解释 T,' {0q  
accounting                                        会计,会计学 {;:QY 1Q T  
accounting advisory serve                        会计咨询服务 2bJqZ,@  
accounting firm                                 会计师事务所 K)-Gv|* t  
accounting information                      会计信息,会计资料 [^N8v;O  
accounting period                             会计期间 NxOiT#YH  
accounting policies                                   会计政策 (I<]@7>  
accounting professional bodies                 会计职业组织,会计职业团体 :+ASZE.  
accounting records                                   会计记录 Gp 8%n  
accounting responsibility                           会计责任 Oup5LH!sW  
accounting service                             会计服务 "h@|XI  
accounting standards                                会计准则 8(AI|"A"-  
Accounting Standards for Business Enterprises       企业会计准则 WUC-* (  
accounting system                             会计系统 1yFVF  
accounting treatment                                会计处理  (~59}lu~  
accuracy                                    准确性,精确性 [G.4S5FX.]  
additional audit procedures                      追加审计程序 xXa* d  
addressee                                         收件人,收信人 |Ao sZeO_  
Administration of State-owned Assets  (the~)     国有资产管理局 kzky{0yKk=  
administrative laws and regulations                 行政法规 O"'.n5>:`  
adverse impact                                 不利影响,负面影响 0LX"<~3j  
adverse opinion                                反对意见 f+ }Rj0A  
advisory group                                  咨询组,顾问组 I JPpF`  
agency fee                                        代理费,代理费用 d3nx"=Cy0I  
aggregate                                          总计,合计为…… @M]uUL-ze  
alternation of document and record                 变造文件和记录 rwZI;t$hf  
alternative audit procedures                      替代审计程序,备选审计程序 Z.Otci>J  
amend                                              修改,修订 3Jt7IM!9[  
amortisation                                      摊销 ]^f7s36  
analytical capacity                             分析能力 X jJV  
analytical procedures                               分析性程序 q+j.)e  
annual financial statements                        年度会计报表,年度财务报表 \IL;}D{  
appendix                                          附录,附表 Lg;b17  
applicable                                         适用的 ';'TCb{f*  
applicable laws and regulations                 适用的法规 +2DzX/3  
application systems                                  应用系统 fG *1 A\t]  
apply consistently                              一贯地执行,一贯地实施 L&gC  
appropriate                                       适当的,合适的; 5g x9W\a ?  
征用,挪用 PpxLMe]  
appropriate authorization                          适当的授权  9S<87sO  
appropriateness of audit evidence                    审计证据的适当性 9EPE.+ns  
approval                                    批准,核准 X2RM*y|  
assertion                                    (会计报表上的)认定;确认 *\-R&8  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 [RAzKzC\M  
asset                                                 资产,财产 *qX!  
asset restructuring                             资产重组 WFGcR9mN?  
assignment of duties                                 职责的划分 `.MY" g9  
assistant                                     助理,助理人员 jY~W*  
associated company                                 联属公司,联营公司 OpNTyKbaD  
association                                        联合,结合;协会,社团 3 s@6pI  
assumption                                       假设,假定 n]G_# ;  
at a given date                                         在某一特定时日 9s#Q[\B!  
attestation                                         鉴证,公证  0 |/:m  
attestation service                             鉴证服务 .Mn_T*F  
audit adjustment                                审计调整 `6R.*hq  
audit areas                                        审计领域 8fG$><@  
audit conclusion                                审计结论 # NoY}*  
audit effectiveness                             审计效果 3SI~?&HU!/  
audit efficiency                                  审计效率 T[ ~8u9/  
audit engagement letter                      审计业务约定书 t; 3n  
audit evidence                                          审计证据 k$ ya.b<X/  
audit fee                                    审计费 D.!ay>o0#  
audit files                                          审计档案 g':/hlQ  
audit findings                                     审计中发现的事项 BzVF!<!  
audit implementation stage                        审计实施阶段 ^~p^N <  
audit mark                                        审计标识 S= NGJ 0  
audit materiality                                 审计重要性 IIn sq  
audit method                                     审计方法 vb&1 S  
audit objective                                         审计目标,审计目的 i)@IV]]6yL  
audit of financial statements                      会计报表审计,财务报表审计 #hKaH -j  
audit opinion                                     审计意见 mQbpv'N  
audit period                                      被审计期间,被审计年度 Zb \E!>V  
audit plan                                          审计计划 sI/]pgt2  
audit planning                                    编制审计计划,制定审计计划,审计计划 lmsO 6=I4F  
audit planning stage                                  审计计划阶段 ?(t{VdZSzQ  
audit procedure                                审计程序 O_E\(So  
audit programme                               审计程序表,具体审计计划 *y}<7R  
audit report                                       审计报告 mY)Y47iL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JU6PBY~C'  
audit report with a qualified opinion                 有保留意见的审计报告 =7e|e6  
audit report with an adverse opinion                否定意见的审计报告 ! R b  
audit report with dual dates                      双重日期审计报告 3 L:s5  
audit reporting stage                                 审计报告阶段 vp[;rDsIJ$  
audit responsibility                                   审计责任 nDFF,ge;a#  
audit results                                      审计结果 #`g..3ey  
audit risk                                          审计风险 T#o? @ ;  
audit sampling                                          审计抽样 eU*0;#  
audit sampling techniques                         审计抽样方法,审计抽样技术 x)]_]_vX  
audit strategies                                  审计策略 \68x]q[  
audit summary                                         审计总结,审计小结 qe/|u3I<lF  
audit team                                         审计小组 ,m HQ  
audit test                                    审计测试 fwN'5ep  
audit trail                                          审计轨迹 9=l6NNe)|  
audit work                                        审计工作  Y  ,  
audit working paper                                 审计工作底稿 Tc3~~X   
audited financial statement                        审计会计报表,已审计财务报表 J{69iQ  
Auditing Guidelines (the~)                      审计规范指南 |}?o=bO  
auditing standards                             审计准则 lI)RaiMr=  
audit-oriented working paper                          (审计)业务类工作底稿 Q#h*C ZT  
authorisation                                     授权 ~Z{IdE  
authorisation of transaction                       交易的授权 51)Q&,Mo#  
availability                                         可获得性 E7CeE6U  
B u @@0YUa  
balance                                      余额;差额;平衡 ^xNs^wC.  
balance sheet                                    资产负债表 San=E@3}v!  
bank                                                 银行 Uo~-^w}  
bank account                                    银行账户,银行户头 eZck$]P(6H  
bank statement                                 银行对账单 2 1LJ3rW_  
barter transaction                              易货交易,以物换物交易 Qf'%".*=~8  
basis of audit                                    审计依据 q^I/   
basis of preparation                                (会计报表的)编制基础 @)IHd6 R  
book of account                               账目,账簿 TwaK>t96[  
borrowing                                         借款,贷款,借债 -|FSdzvg  
branch                                              分支,分支机构,分店 %XQ!>BeE  
brought forward                                (账户余额等的)承上年,承上期,承上页 H[x$65ND  
budget                                              预算 <mk'n6B  
building                                      建筑物;大楼 AB:JXMyK  
business conditions                                  业务情况,经营情况 O^2@ 9 w  
business licence                               (企业等的)营业执照 3j h: K   
business relation                                业务关系 kp$w)%2JW  
k$NNpv&;d  
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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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