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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 B1EI'<S  
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审计词汇英汉对照 (XQBBt  
   qdlz#-B  
A Ya#,\;dTT  
MH"{N "|  
,qx;kJJ  
ability to continue as a going concern               持续经营能力 Fq]ht*  
acceptability                                     可接受性,可接受程度 'nK(cKDIG  
acceptable level of detection risk                     检查风险的可接受水平 ICJp-  
acceptance of engagement                       接受委托 JGJXV3AT  
accepting the engagement for the first time              首次接受委托 W[5a'}OV  
access to asset                                         对资产的接触 rmX'Ym9#  
according to                                     根据,依据,依照 n9Mi?#xIp  
account balance                                账户余额 7e{w)m:A  
account for                                       对……进行会计处理,核算;解释 Fk:yj 4'  
accounting                                        会计,会计学 X3C"A|HE9  
accounting advisory serve                        会计咨询服务 B74L/h  
accounting firm                                 会计师事务所 *5SOXrvhu6  
accounting information                      会计信息,会计资料 WUVRwJ 5  
accounting period                             会计期间 j}0W|*   
accounting policies                                   会计政策 YLr<^G-v  
accounting professional bodies                 会计职业组织,会计职业团体 IoEIT Kd  
accounting records                                   会计记录 &"D *  
accounting responsibility                           会计责任 *rY@(|  
accounting service                             会计服务 T-0[P;  
accounting standards                                会计准则 g]'Rw I  
Accounting Standards for Business Enterprises       企业会计准则 Kt(Z&@  
accounting system                             会计系统 HFJna2B`  
accounting treatment                                会计处理 &f}a`/{@  
accuracy                                    准确性,精确性 O!0YlIvWv  
additional audit procedures                      追加审计程序 9#:b+Amzz  
addressee                                         收件人,收信人 y7K&@ Y  
Administration of State-owned Assets  (the~)     国有资产管理局 q/ x(:yol  
administrative laws and regulations                 行政法规 "bO\Wt#Mf  
adverse impact                                 不利影响,负面影响 ~0mO<0~  
adverse opinion                                反对意见 5t` :=@u  
advisory group                                  咨询组,顾问组 &3 QdQ n,  
agency fee                                        代理费,代理费用 :Hk:Goo2  
aggregate                                          总计,合计为…… V3<baxdE  
alternation of document and record                 变造文件和记录 o"O=Epg  
alternative audit procedures                      替代审计程序,备选审计程序 a ?LrSk`  
amend                                              修改,修订 6$1dd#  
amortisation                                      摊销 k{*IR  
analytical capacity                             分析能力 ~$#"'Tl4J  
analytical procedures                               分析性程序 f0uzoeL<%  
annual financial statements                        年度会计报表,年度财务报表 CNC3">Dk~9  
appendix                                          附录,附表 jv:!vi:  
applicable                                         适用的 '@Zau\xC  
applicable laws and regulations                 适用的法规 41c]o<!=)j  
application systems                                  应用系统 l 8I`%bu  
apply consistently                              一贯地执行,一贯地实施 ;Z\1PwT  
appropriate                                       适当的,合适的; OYw~I.Rq  
征用,挪用 XIM!]  
appropriate authorization                          适当的授权 UL81x72O  
appropriateness of audit evidence                    审计证据的适当性 zTDB]z!A  
approval                                    批准,核准 8 | >$M  
assertion                                    (会计报表上的)认定;确认 [dG&"%5vD  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 QvM+]pdR6  
asset                                                 资产,财产 <h(KI Y9T  
asset restructuring                             资产重组 XcOfQ s  
assignment of duties                                 职责的划分 _:h rm%^  
assistant                                     助理,助理人员 s}MD;V& 0  
associated company                                 联属公司,联营公司 r(ej=aR  
association                                        联合,结合;协会,社团  ~F?vf@k  
assumption                                       假设,假定 `Yk~2t"V  
at a given date                                         在某一特定时日 VO _! +  
attestation                                         鉴证,公证 =x9SvIm/tH  
attestation service                             鉴证服务 Gp0H[-oF  
audit adjustment                                审计调整 `1|#Za~e  
audit areas                                        审计领域 mWOW39K u  
audit conclusion                                审计结论 "7v/ -   
audit effectiveness                             审计效果 i$~2pr  
audit efficiency                                  审计效率 2nSX90@:  
audit engagement letter                      审计业务约定书 Lu.D,oP  
audit evidence                                          审计证据 -f&16pc1t  
audit fee                                    审计费 r)ni;aP  
audit files                                          审计档案 _zAHN0d  
audit findings                                     审计中发现的事项  1 &24:&  
audit implementation stage                        审计实施阶段  %+\ PN  
audit mark                                        审计标识 hu?Q,[+o  
audit materiality                                 审计重要性 tUS)1*{_  
audit method                                     审计方法 ?gknJ:  
audit objective                                         审计目标,审计目的 _a; E>   
audit of financial statements                      会计报表审计,财务报表审计 A 1b</2  
audit opinion                                     审计意见 DuESLMhz  
audit period                                      被审计期间,被审计年度 RrFq"  
audit plan                                          审计计划 gN2$;hb?  
audit planning                                    编制审计计划,制定审计计划,审计计划 N_dHPa  
audit planning stage                                  审计计划阶段 iD*%' #u  
audit procedure                                审计程序 )e#KL$B)v  
audit programme                               审计程序表,具体审计计划 -6 WjYJx  
audit report                                       审计报告 Q5[x2 s_d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (HNxo{t  
audit report with a qualified opinion                 有保留意见的审计报告 Y(aEp_kV  
audit report with an adverse opinion                否定意见的审计报告 kEQ1&9  
audit report with dual dates                      双重日期审计报告 AYhWeI+  
audit reporting stage                                 审计报告阶段 /z<7gd~oU  
audit responsibility                                   审计责任 nkI+"$Rz0  
audit results                                      审计结果 -s?f< f{  
audit risk                                          审计风险  8*nv+  
audit sampling                                          审计抽样 U GA_^?4  
audit sampling techniques                         审计抽样方法,审计抽样技术 xC3h m  
audit strategies                                  审计策略 ChvSUaCS  
audit summary                                         审计总结,审计小结 t=,ZR}M1`  
audit team                                         审计小组 nWfzwX P>_  
audit test                                    审计测试 ]!7 %)  
audit trail                                          审计轨迹 }ufzlHD  
audit work                                        审计工作 F52%og~N  
audit working paper                                 审计工作底稿 $Hw w  
audited financial statement                        审计会计报表,已审计财务报表  9+:SS1_  
Auditing Guidelines (the~)                      审计规范指南 eAU0 8gM.  
auditing standards                             审计准则 dTV4 Q`Z  
audit-oriented working paper                          (审计)业务类工作底稿 6Zr_W#SE  
authorisation                                     授权 mf~Joluc J  
authorisation of transaction                       交易的授权 \a<7DTV  
availability                                         可获得性 #Hn<4g"AjM  
B R Ihu9W   
balance                                      余额;差额;平衡 v|!u]!JM  
balance sheet                                    资产负债表 myq@X(K  
bank                                                 银行 #'DrgZ)W  
bank account                                    银行账户,银行户头 / .wO<l=  
bank statement                                 银行对账单 \ a#{Y/j3  
barter transaction                              易货交易,以物换物交易 )b%t4~7  
basis of audit                                    审计依据 /KU9sIE;  
basis of preparation                                (会计报表的)编制基础 Hw0S/ytY  
book of account                               账目,账簿 1X8P v*,  
borrowing                                         借款,贷款,借债 U46qpb 7  
branch                                              分支,分支机构,分店 pZE}<EX  
brought forward                                (账户余额等的)承上年,承上期,承上页 *5|;eN  
budget                                              预算 fwF&V^Dy  
building                                      建筑物;大楼 .Us)YVbk  
business conditions                                  业务情况,经营情况 Z\YCjs%  
business licence                               (企业等的)营业执照 0oNNEC  
business relation                                业务关系 C VXz>oM  
d}RU-uiW  
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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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