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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 uTbMp~cYB  
   H-5f!>)  
审计词汇英汉对照 OB,T>o@  
   %u|Qh/?7  
A Pd  6  
`b@"GOr  
OZ Obx  
ability to continue as a going concern               持续经营能力 d9 8pv%  
acceptability                                     可接受性,可接受程度 JLyFk V/  
acceptable level of detection risk                     检查风险的可接受水平 9D%~~~ %b  
acceptance of engagement                       接受委托 #@5 jOi  
accepting the engagement for the first time              首次接受委托  H<b4B$/  
access to asset                                         对资产的接触 \BsvUGd  
according to                                     根据,依据,依照 9qZ|=r]y'  
account balance                                账户余额 Z[j-.,Qu  
account for                                       对……进行会计处理,核算;解释 nDchLVw  
accounting                                        会计,会计学 tK <)A)  
accounting advisory serve                        会计咨询服务 10/3-)+  
accounting firm                                 会计师事务所 ^T@-yys  
accounting information                      会计信息,会计资料 v#IZSBvuQK  
accounting period                             会计期间 `+r5I5  
accounting policies                                   会计政策 >y q L  
accounting professional bodies                 会计职业组织,会计职业团体 v:j4#pEWD  
accounting records                                   会计记录 P#Ikj& l   
accounting responsibility                           会计责任 s{ j3F  
accounting service                             会计服务 |@)ij c4i  
accounting standards                                会计准则 CV7.hF<  
Accounting Standards for Business Enterprises       企业会计准则 L/cbq*L  
accounting system                             会计系统 )=D9L  
accounting treatment                                会计处理 F{<r IR  
accuracy                                    准确性,精确性 K i @8  
additional audit procedures                      追加审计程序 f.r-,%^6{  
addressee                                         收件人,收信人 Un[#zh<4  
Administration of State-owned Assets  (the~)     国有资产管理局 d}415 XA  
administrative laws and regulations                 行政法规 1-gX=8]]  
adverse impact                                 不利影响,负面影响 c Ky%0oTla  
adverse opinion                                反对意见 IPE(  
advisory group                                  咨询组,顾问组 1Kebl  
agency fee                                        代理费,代理费用 )ZmE"  
aggregate                                          总计,合计为…… q+G1#5  
alternation of document and record                 变造文件和记录 z KWi9  
alternative audit procedures                      替代审计程序,备选审计程序 bmddh2  
amend                                              修改,修订 QnOa?0HL/  
amortisation                                      摊销 DwTZ<H4  
analytical capacity                             分析能力 AAl`bhx'n  
analytical procedures                               分析性程序 ~d5{Q?T)  
annual financial statements                        年度会计报表,年度财务报表 EGMcU| yL  
appendix                                          附录,附表 Ip 1QmP  
applicable                                         适用的 "|&*MjwN6  
applicable laws and regulations                 适用的法规 1X9sx&5H  
application systems                                  应用系统 ,wEM  
apply consistently                              一贯地执行,一贯地实施 }&naP   
appropriate                                       适当的,合适的; pcl _$2_  
征用,挪用 SoY&R=  
appropriate authorization                          适当的授权 ta 4<d)nB  
appropriateness of audit evidence                    审计证据的适当性 6<~y!\4;F  
approval                                    批准,核准 |m EJJg`"7  
assertion                                    (会计报表上的)认定;确认 Rx<pV_|H,  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 D 7E^;W)H  
asset                                                 资产,财产 BR%:`uiQ<  
asset restructuring                             资产重组 ]V]o%onW  
assignment of duties                                 职责的划分  G0&w#j  
assistant                                     助理,助理人员 vA{[F7  
associated company                                 联属公司,联营公司 1Q$ M/}  
association                                        联合,结合;协会,社团 |Z/ySAFM  
assumption                                       假设,假定 *:_hOOT+[  
at a given date                                         在某一特定时日 nz&JG~Qfm  
attestation                                         鉴证,公证 tE>:kx0*3  
attestation service                             鉴证服务 V7v,)a" L  
audit adjustment                                审计调整 t-Fl"@s  
audit areas                                        审计领域 liB>~DVC  
audit conclusion                                审计结论 tw')2UGg  
audit effectiveness                             审计效果 Stw6%T-  
audit efficiency                                  审计效率 : R&tO3_F  
audit engagement letter                      审计业务约定书 8UZE C-K  
audit evidence                                          审计证据 ,J#5Y.  
audit fee                                    审计费 1|89-Ii]  
audit files                                          审计档案 )G|U B8]  
audit findings                                     审计中发现的事项 ljCgIfZ_4  
audit implementation stage                        审计实施阶段 pL-$Np] V  
audit mark                                        审计标识 O#|E7;  
audit materiality                                 审计重要性 +$'/!vN  
audit method                                     审计方法 !14z4]b  
audit objective                                         审计目标,审计目的 3IxT2@H)  
audit of financial statements                      会计报表审计,财务报表审计 ),Rj@52l  
audit opinion                                     审计意见 <.2Z{;z  
audit period                                      被审计期间,被审计年度 q.t5L=l^ r  
audit plan                                          审计计划 3N21[i2/m  
audit planning                                    编制审计计划,制定审计计划,审计计划 M/qiA.C@W  
audit planning stage                                  审计计划阶段 _ Owz%  
audit procedure                                审计程序 G# C)]4[n  
audit programme                               审计程序表,具体审计计划 StVv"YY  
audit report                                       审计报告  Ui.F<,E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rG]Xgq"   
audit report with a qualified opinion                 有保留意见的审计报告 :[&X*bw[  
audit report with an adverse opinion                否定意见的审计报告 td~3N,S  
audit report with dual dates                      双重日期审计报告 g/J!U8W"  
audit reporting stage                                 审计报告阶段 9+']`=a:  
audit responsibility                                   审计责任 90!Ib~7zH  
audit results                                      审计结果 k|D!0^HE[  
audit risk                                          审计风险 G!IQ<FuY  
audit sampling                                          审计抽样 #Grm-W9E  
audit sampling techniques                         审计抽样方法,审计抽样技术 !|/fVWH  
audit strategies                                  审计策略 >seB["C  
audit summary                                         审计总结,审计小结 -iHhpD9"X  
audit team                                         审计小组 bW]+Og  
audit test                                    审计测试 ;z>YwRV  
audit trail                                          审计轨迹 [8w2U%}]  
audit work                                        审计工作 K&h6#[^\d  
audit working paper                                 审计工作底稿 YovY0nO  
audited financial statement                        审计会计报表,已审计财务报表 As`^Ku&  
Auditing Guidelines (the~)                      审计规范指南 A.b#r[  
auditing standards                             审计准则 _u>>+6,p  
audit-oriented working paper                          (审计)业务类工作底稿 v2'J L(=  
authorisation                                     授权 gib]#n1!p  
authorisation of transaction                       交易的授权 8gNEL+  
availability                                         可获得性 7fqYSMHR  
B hz%I xI9  
balance                                      余额;差额;平衡 l?o- p  
balance sheet                                    资产负债表 p rgjU  
bank                                                 银行 %-Z~f~<?  
bank account                                    银行账户,银行户头 (Nahtx!/9  
bank statement                                 银行对账单 xJhbGK  
barter transaction                              易货交易,以物换物交易 i`$rzXcS  
basis of audit                                    审计依据 M 6sDtL9l  
basis of preparation                                (会计报表的)编制基础 `9l\ ~t(M  
book of account                               账目,账簿 ihrrmlN?  
borrowing                                         借款,贷款,借债 +IYSWR  
branch                                              分支,分支机构,分店 YP,PJnJU8  
brought forward                                (账户余额等的)承上年,承上期,承上页 t,,^ ^ll  
budget                                              预算 mtHz 6+  
building                                      建筑物;大楼 E6k&r}  
business conditions                                  业务情况,经营情况 : 4WbDeR  
business licence                               (企业等的)营业执照 \irjIXtV  
business relation                                业务关系 -huZnDN  
<4,?lZ  
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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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