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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<tJ8&IGk  
   ^dKtUH/78G  
审计词汇英汉对照 hJ~=eYK?J  
   nOU.=N v`  
A ;2547b[ ]  
AL[,&_&uV  
:a)`iJnb  
ability to continue as a going concern               持续经营能力 #6 M3BF  
acceptability                                     可接受性,可接受程度 l'Uj"9r,  
acceptable level of detection risk                     检查风险的可接受水平 y2>AbrJ  
acceptance of engagement                       接受委托 R(GL{Dh}L  
accepting the engagement for the first time              首次接受委托 \C"hL(4-  
access to asset                                         对资产的接触 p u[S  
according to                                     根据,依据,依照 ]U.*KkQ  
account balance                                账户余额 uVzvUz{b  
account for                                       对……进行会计处理,核算;解释 a7TvX{<d  
accounting                                        会计,会计学 'A'[N :i  
accounting advisory serve                        会计咨询服务 ?PU7xO;_  
accounting firm                                 会计师事务所 MJy(B><  
accounting information                      会计信息,会计资料 m 8P`n  
accounting period                             会计期间 t:tIzFNv  
accounting policies                                   会计政策 > |(L3UA9  
accounting professional bodies                 会计职业组织,会计职业团体 "?s  
accounting records                                   会计记录 ?GeMD /]  
accounting responsibility                           会计责任 dEPLkv  
accounting service                             会计服务 Z4D[nPm$  
accounting standards                                会计准则 ed$w5dv  
Accounting Standards for Business Enterprises       企业会计准则 x\K,@  
accounting system                             会计系统 !5>PZ{J  
accounting treatment                                会计处理 jL:GP}I=  
accuracy                                    准确性,精确性 I$oqFF|D  
additional audit procedures                      追加审计程序 =8Gpov1!V~  
addressee                                         收件人,收信人 (vwKC D&  
Administration of State-owned Assets  (the~)     国有资产管理局 B;J8^esypD  
administrative laws and regulations                 行政法规 1 ( rN  
adverse impact                                 不利影响,负面影响 U,Z7n H3_  
adverse opinion                                反对意见 T}Ve:S  
advisory group                                  咨询组,顾问组 %ZGG6Xgw  
agency fee                                        代理费,代理费用 B$_-1^L e  
aggregate                                          总计,合计为…… yG,uD!N]|  
alternation of document and record                 变造文件和记录 @$5= 4HA  
alternative audit procedures                      替代审计程序,备选审计程序 [s~6,wz  
amend                                              修改,修订 6K5mMu#4  
amortisation                                      摊销 wfQImCZ>l  
analytical capacity                             分析能力 E>bpq ^;r  
analytical procedures                               分析性程序 xi15B5 _Ps  
annual financial statements                        年度会计报表,年度财务报表 5GDg_9Bz  
appendix                                          附录,附表 8_T9[ ]7V8  
applicable                                         适用的 f;obK~b[  
applicable laws and regulations                 适用的法规 FA}y"I'W  
application systems                                  应用系统 \-r"%@OkW  
apply consistently                              一贯地执行,一贯地实施 P5&8^YV`N  
appropriate                                       适当的,合适的; * 5(%'3  
征用,挪用 7 /XfPF  
appropriate authorization                          适当的授权 Dao=2JB{  
appropriateness of audit evidence                    审计证据的适当性 =JN{j 2xY  
approval                                    批准,核准 \/R  $p  
assertion                                    (会计报表上的)认定;确认 )&93YrHgC  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Jo:S *D  
asset                                                 资产,财产 __`6 W1  
asset restructuring                             资产重组 }N"YlGY\Yn  
assignment of duties                                 职责的划分 oH(=T/{  
assistant                                     助理,助理人员 % \Mc6  
associated company                                 联属公司,联营公司 F[]6U/g n  
association                                        联合,结合;协会,社团 $Ao' mT  
assumption                                       假设,假定 1Hs'YzvY  
at a given date                                         在某一特定时日 4X5KrecNr  
attestation                                         鉴证,公证 ! EGpI@  
attestation service                             鉴证服务 DY1"t7 9E  
audit adjustment                                审计调整 [I}xR(a@n  
audit areas                                        审计领域 4++pK;I  
audit conclusion                                审计结论 L$v<t/W  
audit effectiveness                             审计效果 lg*?w/JX+  
audit efficiency                                  审计效率 I6 PReVIb  
audit engagement letter                      审计业务约定书 hpYW1kfQl  
audit evidence                                          审计证据 X}`39r.  
audit fee                                    审计费 :jFZz%   
audit files                                          审计档案 x@tI  
audit findings                                     审计中发现的事项 mnFmShu  
audit implementation stage                        审计实施阶段 >{>X.I~  
audit mark                                        审计标识 .H Pa\b\L>  
audit materiality                                 审计重要性 eQ<Vky^SJ  
audit method                                     审计方法 ^;wz+u4^l  
audit objective                                         审计目标,审计目的 O"J"H2}S  
audit of financial statements                      会计报表审计,财务报表审计 >tm4Rg~y  
audit opinion                                     审计意见 v[O?7Np  
audit period                                      被审计期间,被审计年度 r(JP& @  
audit plan                                          审计计划 &.P G2f*  
audit planning                                    编制审计计划,制定审计计划,审计计划 z-h?Q4;  
audit planning stage                                  审计计划阶段 0KA@ ]!  
audit procedure                                审计程序 XHh*6Yt_ (  
audit programme                               审计程序表,具体审计计划 @?bY,  
audit report                                       审计报告 ^7YZ>^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }4kQu#0o")  
audit report with a qualified opinion                 有保留意见的审计报告 ub M  N  
audit report with an adverse opinion                否定意见的审计报告 ?*'0;K13  
audit report with dual dates                      双重日期审计报告 gi$'x^]#  
audit reporting stage                                 审计报告阶段 1P WTbd l  
audit responsibility                                   审计责任 RSCQ`.  
audit results                                      审计结果 FIx|4[&>S  
audit risk                                          审计风险 gObafIA  
audit sampling                                          审计抽样 Q+s2S>U{v  
audit sampling techniques                         审计抽样方法,审计抽样技术 sK8sxy  
audit strategies                                  审计策略 IUz`\BO4  
audit summary                                         审计总结,审计小结 !\cVe;<r  
audit team                                         审计小组 ijKQ`}JA  
audit test                                    审计测试 (,b\"Q  
audit trail                                          审计轨迹 xXSfYW  
audit work                                        审计工作 @T J  
audit working paper                                 审计工作底稿 Xh}G=1}  
audited financial statement                        审计会计报表,已审计财务报表 K$O2 Fq@y  
Auditing Guidelines (the~)                      审计规范指南 pUa\YO1J  
auditing standards                             审计准则 c-U]3`;Q  
audit-oriented working paper                          (审计)业务类工作底稿 1 ]ePU8  
authorisation                                     授权 YKzfI9Y  
authorisation of transaction                       交易的授权 8Yo;oHk7  
availability                                         可获得性 o>|D T(Ib  
B gH*(1*  
balance                                      余额;差额;平衡 XW~a4If  
balance sheet                                    资产负债表 Y7;=\ /SV  
bank                                                 银行 m[Mw2F  
bank account                                    银行账户,银行户头 q>.C5t'Qx  
bank statement                                 银行对账单 -Ua&/Yd/}  
barter transaction                              易货交易,以物换物交易 \UZ7_\  
basis of audit                                    审计依据 @mb'!r  
basis of preparation                                (会计报表的)编制基础 @WiTh'w0  
book of account                               账目,账簿 w :x[ kA  
borrowing                                         借款,贷款,借债 $:&b5=i  
branch                                              分支,分支机构,分店 }$LnjwM;,  
brought forward                                (账户余额等的)承上年,承上期,承上页 {7%(m|(  
budget                                              预算 T8d=@8g,%  
building                                      建筑物;大楼 _%#Uh#7P$  
business conditions                                  业务情况,经营情况  btBu[;  
business licence                               (企业等的)营业执照 Q{CRy-ha  
business relation                                业务关系 UhJ!7Ws$  
J"$U$.W=  
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只看该作者 1楼 发表于: 2012-04-24
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