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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 ;pD)m/$h`  
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审计词汇英汉对照 :K?0e `  
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ability to continue as a going concern               持续经营能力 wh:1PP  
acceptability                                     可接受性,可接受程度 j#0j)k2Q  
acceptable level of detection risk                     检查风险的可接受水平 ;WT{|z  
acceptance of engagement                       接受委托 H0a /(4/xg  
accepting the engagement for the first time              首次接受委托 `o79g"kxe  
access to asset                                         对资产的接触 L :M0pk{T  
according to                                     根据,依据,依照 }j1!j&&  
account balance                                账户余额 dbS +  
account for                                       对……进行会计处理,核算;解释 l7JY]?p  
accounting                                        会计,会计学 s7r9,8$  
accounting advisory serve                        会计咨询服务 $KjTa#[RX7  
accounting firm                                 会计师事务所 ^MD;"A<  
accounting information                      会计信息,会计资料 n:U>Fj>q  
accounting period                             会计期间 w(1Gi$Z(Q)  
accounting policies                                   会计政策 91of~ffh  
accounting professional bodies                 会计职业组织,会计职业团体 NZu)j["  
accounting records                                   会计记录 .[DthE F  
accounting responsibility                           会计责任 I8H%=Kb?9  
accounting service                             会计服务 2JmZ{  
accounting standards                                会计准则 j%<}jw[2  
Accounting Standards for Business Enterprises       企业会计准则 4R>zPEo  
accounting system                             会计系统 NYABmI/0c  
accounting treatment                                会计处理  I\\QS.2  
accuracy                                    准确性,精确性 4z :#I;  
additional audit procedures                      追加审计程序 rZ_>`}O2  
addressee                                         收件人,收信人 Lc<eRVNd,  
Administration of State-owned Assets  (the~)     国有资产管理局 +Ra3bjl  
administrative laws and regulations                 行政法规 4c~>ci,N?(  
adverse impact                                 不利影响,负面影响 O`cu_  
adverse opinion                                反对意见 IGFGa@C  
advisory group                                  咨询组,顾问组 tLm867`c7  
agency fee                                        代理费,代理费用 ^TXfsQs  
aggregate                                          总计,合计为…… W v!<bT8r  
alternation of document and record                 变造文件和记录 3Dm8[o$Z  
alternative audit procedures                      替代审计程序,备选审计程序 ovf/;Q/}  
amend                                              修改,修订 }8'&r(cN4  
amortisation                                      摊销 5;)*T6Y  
analytical capacity                             分析能力 LT+3q%W.UC  
analytical procedures                               分析性程序 +TN9ujL6@  
annual financial statements                        年度会计报表,年度财务报表 %u p}p/?  
appendix                                          附录,附表 DE{h5-g  
applicable                                         适用的 0MIUI<;j  
applicable laws and regulations                 适用的法规 %-;b u|  
application systems                                  应用系统 i(2y:U3[@  
apply consistently                              一贯地执行,一贯地实施 W VkR56  
appropriate                                       适当的,合适的; Gie@JX  
征用,挪用 i}TwOy<4s  
appropriate authorization                          适当的授权 vxN0,l  
appropriateness of audit evidence                    审计证据的适当性 X`zC ^z}  
approval                                    批准,核准 Q |i9aE  
assertion                                    (会计报表上的)认定;确认 #~?kYCtC)  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 w#G2-?aj  
asset                                                 资产,财产 PfW|77  
asset restructuring                             资产重组 ]!YtH]}  
assignment of duties                                 职责的划分 ul5|.C  
assistant                                     助理,助理人员 4ax|Vb)D  
associated company                                 联属公司,联营公司 0vs0*;F;  
association                                        联合,结合;协会,社团 Sn3:x5H,l  
assumption                                       假设,假定 H!IDV }dn  
at a given date                                         在某一特定时日 d<o.o?Vc  
attestation                                         鉴证,公证 ^E>CGGS4  
attestation service                             鉴证服务 Kf7WcJ4b  
audit adjustment                                审计调整 "c`xH@D  
audit areas                                        审计领域 v:ER 4  
audit conclusion                                审计结论 ?~ULIO'  
audit effectiveness                             审计效果 X=p"5hhfn  
audit efficiency                                  审计效率 o96:4j4  
audit engagement letter                      审计业务约定书 WXUkuO  
audit evidence                                          审计证据 |qjZ38;6  
audit fee                                    审计费 K <`>O, F  
audit files                                          审计档案 "/x_>ui1F  
audit findings                                     审计中发现的事项 )3?rXsSR  
audit implementation stage                        审计实施阶段 "/%89 HMD  
audit mark                                        审计标识 iL?iz?+.%@  
audit materiality                                 审计重要性 (wt+`_6  
audit method                                     审计方法 -rY 7)=  
audit objective                                         审计目标,审计目的 ?{J!#`tfV  
audit of financial statements                      会计报表审计,财务报表审计 @YL} km&Fw  
audit opinion                                     审计意见 R"6;NPeo  
audit period                                      被审计期间,被审计年度 EZr6oO@Nc  
audit plan                                          审计计划 cwtD@KC[B  
audit planning                                    编制审计计划,制定审计计划,审计计划 D$K ea  
audit planning stage                                  审计计划阶段 4L:>4X[T  
audit procedure                                审计程序 !Rw&DFU  
audit programme                               审计程序表,具体审计计划 `6w#8}  
audit report                                       审计报告 }Zl"9A#K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oh}^?p  
audit report with a qualified opinion                 有保留意见的审计报告 r4k nN 2:  
audit report with an adverse opinion                否定意见的审计报告 Ky9W/dCR  
audit report with dual dates                      双重日期审计报告 4~u9B/v  
audit reporting stage                                 审计报告阶段 K84&sSi  
audit responsibility                                   审计责任 lH1g[ ))  
audit results                                      审计结果 f~\Xg7<  
audit risk                                          审计风险 e6P[c=m #  
audit sampling                                          审计抽样 INNAYQ  
audit sampling techniques                         审计抽样方法,审计抽样技术 SPwPCI1?  
audit strategies                                  审计策略 12gw#J/)9h  
audit summary                                         审计总结,审计小结 "n- pl  
audit team                                         审计小组 Q-('5a19J  
audit test                                    审计测试 QUP|FIpZ  
audit trail                                          审计轨迹 % !W%#U0  
audit work                                        审计工作 9Q[>.):  
audit working paper                                 审计工作底稿 Cd~LsdKE5  
audited financial statement                        审计会计报表,已审计财务报表 B?(4f2yE  
Auditing Guidelines (the~)                      审计规范指南 j@P5(3r  
auditing standards                             审计准则 ePA;:8)_j  
audit-oriented working paper                          (审计)业务类工作底稿 8M93cyX  
authorisation                                     授权 vl5){@   
authorisation of transaction                       交易的授权 5#uO'<2$  
availability                                         可获得性 )/%S=c  
B A@ VaaX  
balance                                      余额;差额;平衡 sv=^k(d3  
balance sheet                                    资产负债表 x;U|3{I o  
bank                                                 银行 jH0Bo;  
bank account                                    银行账户,银行户头 vgk9b!Xd  
bank statement                                 银行对账单 h3 @s2 fK  
barter transaction                              易货交易,以物换物交易 YX;nMyD?~  
basis of audit                                    审计依据 /2w@ K_Px6  
basis of preparation                                (会计报表的)编制基础 (T;9us0  
book of account                               账目,账簿 5faj;I{%JY  
borrowing                                         借款,贷款,借债 P6HGs? *  
branch                                              分支,分支机构,分店 IK?]PmN4}  
brought forward                                (账户余额等的)承上年,承上期,承上页 Zz")`hUG  
budget                                              预算 84Zgo=P}  
building                                      建筑物;大楼 'G Y/Q5  
business conditions                                  业务情况,经营情况 YN^jm  
business licence                               (企业等的)营业执照 j`9Nwa  
business relation                                业务关系 kIM C~Z  
-A;w$j6*  
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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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