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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 -"R2  
   .u)X3..J  
审计词汇英汉对照 BnX0G1|#  
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A nXaC 3W:"  
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ability to continue as a going concern               持续经营能力 ]{sU&GqBLe  
acceptability                                     可接受性,可接受程度 =Z{O<xw'  
acceptable level of detection risk                     检查风险的可接受水平 WQx?[tW(U  
acceptance of engagement                       接受委托 dph{74Dc  
accepting the engagement for the first time              首次接受委托 /74QMx?  
access to asset                                         对资产的接触 ;(b9#b.  
according to                                     根据,依据,依照 /}((l%UE.  
account balance                                账户余额 Bj+S"yS  
account for                                       对……进行会计处理,核算;解释 EB0TTJR?#  
accounting                                        会计,会计学 l?E{YQq]  
accounting advisory serve                        会计咨询服务 1NbG>E#Ol  
accounting firm                                 会计师事务所 vt/x ,Y  
accounting information                      会计信息,会计资料 e+=y*OmQ  
accounting period                             会计期间 ML}J\7R  
accounting policies                                   会计政策 5^}\4.eXo  
accounting professional bodies                 会计职业组织,会计职业团体 [xK3F+  
accounting records                                   会计记录 tl[Uw[  
accounting responsibility                           会计责任 ,dv+p&Tz2  
accounting service                             会计服务 ]>W6 bTK  
accounting standards                                会计准则 /?wtF4  
Accounting Standards for Business Enterprises       企业会计准则 1Rt33\1J0  
accounting system                             会计系统 ,[N%Q#  
accounting treatment                                会计处理 5u,{6  
accuracy                                    准确性,精确性 I!ED?n  
additional audit procedures                      追加审计程序 Wt*cIZ  
addressee                                         收件人,收信人 oro$wFxJO  
Administration of State-owned Assets  (the~)     国有资产管理局 p99 ]  
administrative laws and regulations                 行政法规 pD8+ 4;A  
adverse impact                                 不利影响,负面影响 aacpM[{f  
adverse opinion                                反对意见 gl~ecc  
advisory group                                  咨询组,顾问组 t DO=P c  
agency fee                                        代理费,代理费用 PoHg,n]  
aggregate                                          总计,合计为…… `oAW7q)~  
alternation of document and record                 变造文件和记录 bpOYHc6,*`  
alternative audit procedures                      替代审计程序,备选审计程序 kc2 PoJ  
amend                                              修改,修订 _H9 MwJ  
amortisation                                      摊销 "0$a)4]  
analytical capacity                             分析能力 @tF\p  
analytical procedures                               分析性程序 m1j*mtu  
annual financial statements                        年度会计报表,年度财务报表 Z EQ@IS:Y  
appendix                                          附录,附表 XP`Nf)3{Yd  
applicable                                         适用的 ajve~8 /&  
applicable laws and regulations                 适用的法规 af6M,{F  
application systems                                  应用系统 u6J8"< -W  
apply consistently                              一贯地执行,一贯地实施 &]Q@7Nl7:l  
appropriate                                       适当的,合适的; <c*FCblv  
征用,挪用 {Je[ZQ$  
appropriate authorization                          适当的授权 >R|/M`<ph  
appropriateness of audit evidence                    审计证据的适当性 J; S (>c  
approval                                    批准,核准 #^#PPO  
assertion                                    (会计报表上的)认定;确认 x!hh"x  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 s'3 s^Dd  
asset                                                 资产,财产 ?K1/ <PE+  
asset restructuring                             资产重组 )i6mzzj5  
assignment of duties                                 职责的划分 QER?i;-wb  
assistant                                     助理,助理人员 '"`IC\N^  
associated company                                 联属公司,联营公司 n#mA/H;wV  
association                                        联合,结合;协会,社团 87=&^.~`  
assumption                                       假设,假定 *=) cQeJ  
at a given date                                         在某一特定时日 cv8L-Z>x.=  
attestation                                         鉴证,公证 C=-=_>Q,L<  
attestation service                             鉴证服务 N[?N5~jG  
audit adjustment                                审计调整 V#v`(j%  
audit areas                                        审计领域 Z~GL5 ]S  
audit conclusion                                审计结论 n*o-Lo+Fe.  
audit effectiveness                             审计效果 zh%#Y_[R  
audit efficiency                                  审计效率 _,kj:R.  
audit engagement letter                      审计业务约定书 6 o^,@~:R  
audit evidence                                          审计证据 rDl*d`He!  
audit fee                                    审计费 CJtcn_.F  
audit files                                          审计档案 N1}c9}  
audit findings                                     审计中发现的事项 C^s^D:   
audit implementation stage                        审计实施阶段 . nTwPrG  
audit mark                                        审计标识 ky8_UnaO  
audit materiality                                 审计重要性  JR'  
audit method                                     审计方法 w!#tTyk`  
audit objective                                         审计目标,审计目的 'Jiw@t<o3`  
audit of financial statements                      会计报表审计,财务报表审计 =pr` '  
audit opinion                                     审计意见 a@8v^G  
audit period                                      被审计期间,被审计年度 ) g0%{dfJ  
audit plan                                          审计计划 PYiU_  
audit planning                                    编制审计计划,制定审计计划,审计计划 j 7fL7:,T  
audit planning stage                                  审计计划阶段 eP.wOl  
audit procedure                                审计程序 o\BOL3H  
audit programme                               审计程序表,具体审计计划 :1^LsLr5  
audit report                                       审计报告 5]~'_V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,aOl_o -&  
audit report with a qualified opinion                 有保留意见的审计报告 'SO %)B  
audit report with an adverse opinion                否定意见的审计报告 !]42^?GH  
audit report with dual dates                      双重日期审计报告 svsqg{9z  
audit reporting stage                                 审计报告阶段 9Q.rMs>qj  
audit responsibility                                   审计责任 ]Gzm^6v  
audit results                                      审计结果 i 6R~`0>Q  
audit risk                                          审计风险 Ac96 [  
audit sampling                                          审计抽样 B#exHf8  
audit sampling techniques                         审计抽样方法,审计抽样技术 7X`l&7IXP  
audit strategies                                  审计策略 e%@'5k\SK  
audit summary                                         审计总结,审计小结 l~1Oef#y  
audit team                                         审计小组 'g6\CZw(#  
audit test                                    审计测试 QFE:tBHe  
audit trail                                          审计轨迹 u$h 4lIl  
audit work                                        审计工作 C](f>)Dz /  
audit working paper                                 审计工作底稿 5:\},n+VE  
audited financial statement                        审计会计报表,已审计财务报表 !6n_}I-W  
Auditing Guidelines (the~)                      审计规范指南 FFl!\y*0z  
auditing standards                             审计准则 z[LNf.)}  
audit-oriented working paper                          (审计)业务类工作底稿 ?TM ,Q  
authorisation                                     授权 Ua<5U5  
authorisation of transaction                       交易的授权 0[A[U_b  
availability                                         可获得性 6 rh5h:  
B B%" d~5Y  
balance                                      余额;差额;平衡 M*y)6H k~  
balance sheet                                    资产负债表 kv]~'Srk  
bank                                                 银行 2- &k^Gl!:  
bank account                                    银行账户,银行户头 \@WDV  
bank statement                                 银行对账单 |pm7_ [  
barter transaction                              易货交易,以物换物交易 WM Fb4SUR  
basis of audit                                    审计依据 t,QyfN  
basis of preparation                                (会计报表的)编制基础 &?W0mW(  
book of account                               账目,账簿 J cPtwa;q@  
borrowing                                         借款,贷款,借债 1uG"f<TsR  
branch                                              分支,分支机构,分店 7zA'ri3w  
brought forward                                (账户余额等的)承上年,承上期,承上页 *Tas`WA  
budget                                              预算 >5_2_Y$"  
building                                      建筑物;大楼 _|iSF2f,X  
business conditions                                  业务情况,经营情况 ;ZH3{  
business licence                               (企业等的)营业执照 4 kn|^  
business relation                                业务关系 %9w::hav  
e 63uLWDT  
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只看该作者 1楼 发表于: 2012-04-24
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