论坛风格切换切换到宽版
  • 5912阅读
  • 1回复

[专业英语]审计词汇英汉对照 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
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 wGH@I_cy>  
   aBnbu vp  
审计词汇英汉对照 As`^Ku&  
   =)8Ct  
A #`$7$Y~]  
:Eyv==  
i]z i[Zo$  
ability to continue as a going concern               持续经营能力 / ["T#`  
acceptability                                     可接受性,可接受程度 \YS?}! 0  
acceptable level of detection risk                     检查风险的可接受水平 hz%I xI9  
acceptance of engagement                       接受委托 l?o- p  
accepting the engagement for the first time              首次接受委托 jlBCu(.,_  
access to asset                                         对资产的接触 Cs{f'I  
according to                                     根据,依据,依照 O|~'-^  
account balance                                账户余额 $EIkk= z  
account for                                       对……进行会计处理,核算;解释 F{ ,O+\  
accounting                                        会计,会计学  P+0xi  
accounting advisory serve                        会计咨询服务 C. -a:oQ[  
accounting firm                                 会计师事务所 ihrrmlN?  
accounting information                      会计信息,会计资料 v2{s2kB=  
accounting period                             会计期间 MV}]i@ V  
accounting policies                                   会计政策 )|x5#b-lz  
accounting professional bodies                 会计职业组织,会计职业团体 v"+E Bfx  
accounting records                                   会计记录 $@)d9u cd  
accounting responsibility                           会计责任 YC<I|&"  
accounting service                             会计服务 pt#[.n#f  
accounting standards                                会计准则 Tt|6N*b'  
Accounting Standards for Business Enterprises       企业会计准则 <4,?lZ  
accounting system                             会计系统 0)!zhO_}  
accounting treatment                                会计处理 r.;iO0[/  
accuracy                                    准确性,精确性 @ `D6F;R  
additional audit procedures                      追加审计程序 8A.7=C' z  
addressee                                         收件人,收信人 _4$DnQ6&  
Administration of State-owned Assets  (the~)     国有资产管理局 2\de |'  
administrative laws and regulations                 行政法规 AtDrQ<>y'  
adverse impact                                 不利影响,负面影响 bobkT|s^s  
adverse opinion                                反对意见 qGCg3u6  
advisory group                                  咨询组,顾问组 9lCKz !E  
agency fee                                        代理费,代理费用 ,v_r$kh^  
aggregate                                          总计,合计为…… eB*8)gYh  
alternation of document and record                 变造文件和记录 V?BVk8D};  
alternative audit procedures                      替代审计程序,备选审计程序 )6^xIh  
amend                                              修改,修订 RfG$Px '  
amortisation                                      摊销 5i#w:O\cz  
analytical capacity                             分析能力 P*Sip?tdE  
analytical procedures                               分析性程序 ^6>|!  
annual financial statements                        年度会计报表,年度财务报表 XH$|DeAFM  
appendix                                          附录,附表 {1|7N GQ  
applicable                                         适用的 T(^8ki  
applicable laws and regulations                 适用的法规 NfF:[qwh  
application systems                                  应用系统 /8\&f %E  
apply consistently                              一贯地执行,一贯地实施 z&,sm5Lb  
appropriate                                       适当的,合适的; e622{dfVS  
征用,挪用 r$Y!Y#hwQ  
appropriate authorization                          适当的授权 3G|fo4g  
appropriateness of audit evidence                    审计证据的适当性 #/<Y!qV&  
approval                                    批准,核准 x)ZH;)  
assertion                                    (会计报表上的)认定;确认 Gw^=kzh  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 -U[`pUY?f  
asset                                                 资产,财产 ilpZ/Rs  
asset restructuring                             资产重组 T k&9Klo  
assignment of duties                                 职责的划分 Lu.tRZ`$38  
assistant                                     助理,助理人员 }# 5roNH~Z  
associated company                                 联属公司,联营公司 9mphj)`d;#  
association                                        联合,结合;协会,社团 &W// Ox )f  
assumption                                       假设,假定 @|%ICG c  
at a given date                                         在某一特定时日  5G;^OI!g  
attestation                                         鉴证,公证 6D"`FPC  
attestation service                             鉴证服务 }A/&]1GWk  
audit adjustment                                审计调整 _kX/LR"L+  
audit areas                                        审计领域 mIEaWE;E"  
audit conclusion                                审计结论 s FYJQ90it  
audit effectiveness                             审计效果 7Sq{A@ ET  
audit efficiency                                  审计效率 f ?zK "  
audit engagement letter                      审计业务约定书 <JM%Kn )  
audit evidence                                          审计证据 b:cK>fh0_  
audit fee                                    审计费 1";e'? ^x  
audit files                                          审计档案 6-14Htsk6  
audit findings                                     审计中发现的事项 1'm`SRX#e  
audit implementation stage                        审计实施阶段 ef:$1VIBda  
audit mark                                        审计标识 JO{- P  
audit materiality                                 审计重要性 J*KBG2+13  
audit method                                     审计方法 4eL54).1O  
audit objective                                         审计目标,审计目的 } %CbZ/7&  
audit of financial statements                      会计报表审计,财务报表审计 <sYw%9V  
audit opinion                                     审计意见 N<"6=z@w+  
audit period                                      被审计期间,被审计年度 0*/ r'  
audit plan                                          审计计划 Qwo9>ClC  
audit planning                                    编制审计计划,制定审计计划,审计计划 <&EO=A  
audit planning stage                                  审计计划阶段 r9a!,^}F  
audit procedure                                审计程序 O8~U<'=*  
audit programme                               审计程序表,具体审计计划 )k] !u  
audit report                                       审计报告 q=% C (  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @j2*.ee  
audit report with a qualified opinion                 有保留意见的审计报告 5@t uo`k  
audit report with an adverse opinion                否定意见的审计报告 Q[ Sd  
audit report with dual dates                      双重日期审计报告 ^'53]b:  
audit reporting stage                                 审计报告阶段 +\[![r^P  
audit responsibility                                   审计责任 #0<y0uJ(y  
audit results                                      审计结果  [Ro0eH  
audit risk                                          审计风险 r2F  
audit sampling                                          审计抽样 akc"}+-oX  
audit sampling techniques                         审计抽样方法,审计抽样技术 ~eOj:H  
audit strategies                                  审计策略 E(3+o\w  
audit summary                                         审计总结,审计小结 \R>5F\ 0  
audit team                                         审计小组 o7a6 )2JK  
audit test                                    审计测试 cU5"c)$'  
audit trail                                          审计轨迹 ecqz@*d&  
audit work                                        审计工作 +9 p`D  
audit working paper                                 审计工作底稿 ji)4WG/1  
audited financial statement                        审计会计报表,已审计财务报表 'Kzr-)JS  
Auditing Guidelines (the~)                      审计规范指南 R ms01m>Y  
auditing standards                             审计准则 W*rU,F|9  
audit-oriented working paper                          (审计)业务类工作底稿 &Bz7fKCo  
authorisation                                     授权 FDd>(!>  
authorisation of transaction                       交易的授权 3auJ^B}  
availability                                         可获得性 g=g.GpFt  
B .Uh BvHH  
balance                                      余额;差额;平衡 nL(%&z \4  
balance sheet                                    资产负债表 :UDn^ (#  
bank                                                 银行 m`\i+  
bank account                                    银行账户,银行户头 b~Pxgfu"  
bank statement                                 银行对账单 0.BUfuuh  
barter transaction                              易货交易,以物换物交易 @wdB%  
basis of audit                                    审计依据 ogc('HqF^'  
basis of preparation                                (会计报表的)编制基础 Wt)SdF=U/  
book of account                               账目,账簿 ,[}yf#8@J  
borrowing                                         借款,贷款,借债 q'Pz3/mk  
branch                                              分支,分支机构,分店 3  +8"  
brought forward                                (账户余额等的)承上年,承上期,承上页 51ajE2+X&  
budget                                              预算 hr!f: D  
building                                      建筑物;大楼 l@Eq|y,  
business conditions                                  业务情况,经营情况 M$]O=2h+2  
business licence                               (企业等的)营业执照 6`4W,  
business relation                                业务关系 r0g/:lJi  
e9Ul A  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
离线林凡

发帖
207
学分
1831
经验
221
精华
0
金币
0
只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
追求真理,创造价值~~~
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个