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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 Qx9lcO_  
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审计词汇英汉对照 OygR5s +  
   QzjLKjl7p4  
A g3p*OYf  
%fS__Tb#u  
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ability to continue as a going concern               持续经营能力 r ek89.p  
acceptability                                     可接受性,可接受程度 7=YjY)6r^  
acceptable level of detection risk                     检查风险的可接受水平 A4}6hG#  
acceptance of engagement                       接受委托 :R/szE*Ak  
accepting the engagement for the first time              首次接受委托 @O;gKFx  
access to asset                                         对资产的接触 vd@ _LcK  
according to                                     根据,依据,依照 ^Vl{IsY  
account balance                                账户余额 hf2Q;n&V  
account for                                       对……进行会计处理,核算;解释 x Z 3b)j2D  
accounting                                        会计,会计学 cx]&ae*  
accounting advisory serve                        会计咨询服务 HG(J+ocn   
accounting firm                                 会计师事务所 e 1W9Z $m  
accounting information                      会计信息,会计资料 v&[Ff|>  
accounting period                             会计期间 O-rHfIxY  
accounting policies                                   会计政策 VEolyPcsg&  
accounting professional bodies                 会计职业组织,会计职业团体 hpftVEB  
accounting records                                   会计记录 83"Vh$&  
accounting responsibility                           会计责任 F,Ls1  
accounting service                             会计服务 e8HGST`  
accounting standards                                会计准则  V~V_+  
Accounting Standards for Business Enterprises       企业会计准则 [B}$U|V0  
accounting system                             会计系统 l]BIFZ~  
accounting treatment                                会计处理 p[E}:kak_-  
accuracy                                    准确性,精确性 aS^ 4dEJ  
additional audit procedures                      追加审计程序 YlI/~J  
addressee                                         收件人,收信人 W'Wr8~{h  
Administration of State-owned Assets  (the~)     国有资产管理局 HPGMR4=ANS  
administrative laws and regulations                 行政法规 `QH-VR\_  
adverse impact                                 不利影响,负面影响 (Rqn)<<2  
adverse opinion                                反对意见 3"ALohlL  
advisory group                                  咨询组,顾问组 Ae&470  
agency fee                                        代理费,代理费用 S4/CL4=  
aggregate                                          总计,合计为…… oy I8}s:  
alternation of document and record                 变造文件和记录 y.$/niQ%  
alternative audit procedures                      替代审计程序,备选审计程序 BDW%cs  
amend                                              修改,修订 wS*An4%G  
amortisation                                      摊销 \,YF['Qq  
analytical capacity                             分析能力 o6JCy\Bx  
analytical procedures                               分析性程序 3$fzqFo  
annual financial statements                        年度会计报表,年度财务报表 D0'L  
appendix                                          附录,附表 ` XAlzI  
applicable                                         适用的 3P{ d~2  
applicable laws and regulations                 适用的法规 ))y`q@  
application systems                                  应用系统 d5/x2!mH8  
apply consistently                              一贯地执行,一贯地实施 s-V5\Lip,  
appropriate                                       适当的,合适的; |@{4zoP_N  
征用,挪用 ?:D#\4=US  
appropriate authorization                          适当的授权 )<_e{_ h  
appropriateness of audit evidence                    审计证据的适当性 DnbT<oEL  
approval                                    批准,核准 FerQA9K)x  
assertion                                    (会计报表上的)认定;确认 tI2V)i!  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 {)E )&lL  
asset                                                 资产,财产 ,+0#.N s$  
asset restructuring                             资产重组 vrr&Ve  
assignment of duties                                 职责的划分 "bI'XaSv  
assistant                                     助理,助理人员 > /,7j:X  
associated company                                 联属公司,联营公司 T%GdvtmS>  
association                                        联合,结合;协会,社团 X,m6#vLK2  
assumption                                       假设,假定 G}!dm0s$  
at a given date                                         在某一特定时日 cg16|  
attestation                                         鉴证,公证 lX^yd5M&f  
attestation service                             鉴证服务 nVkPYeeT  
audit adjustment                                审计调整 p.(8ekh  
audit areas                                        审计领域 y|sU-O2}Dl  
audit conclusion                                审计结论 gIGyY7{(s8  
audit effectiveness                             审计效果 nE$8-*BZ_  
audit efficiency                                  审计效率 ^FaBaDcnl  
audit engagement letter                      审计业务约定书 ;?-A 4!V,  
audit evidence                                          审计证据 +;Yd<~!c Z  
audit fee                                    审计费 TvV_Tz4e  
audit files                                          审计档案 T(Q(7  
audit findings                                     审计中发现的事项 mmE!!J`B  
audit implementation stage                        审计实施阶段 6Vr:?TI7  
audit mark                                        审计标识 8SV.giG;  
audit materiality                                 审计重要性 ZbmBwW_ 7  
audit method                                     审计方法 ,,U8X [A  
audit objective                                         审计目标,审计目的 `:=af[n   
audit of financial statements                      会计报表审计,财务报表审计 #$vQT}  
audit opinion                                     审计意见 )U6-&-07  
audit period                                      被审计期间,被审计年度 l* ~".q;S  
audit plan                                          审计计划 +M@,CbqD  
audit planning                                    编制审计计划,制定审计计划,审计计划 \Y37wy4  
audit planning stage                                  审计计划阶段 ="~yD[S  
audit procedure                                审计程序 :Q~Rb<']{x  
audit programme                               审计程序表,具体审计计划 J.nJ@?O+  
audit report                                       审计报告 Wq 5Nc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \^l273  
audit report with a qualified opinion                 有保留意见的审计报告 $K_G|Wyi  
audit report with an adverse opinion                否定意见的审计报告 nT(Lh/  
audit report with dual dates                      双重日期审计报告 *@2+$fgz  
audit reporting stage                                 审计报告阶段 X\\c=[#8-  
audit responsibility                                   审计责任 wr ORyj  
audit results                                      审计结果 yeI((2L@E2  
audit risk                                          审计风险 fdU`+[_  
audit sampling                                          审计抽样 : `Nh}Ka0  
audit sampling techniques                         审计抽样方法,审计抽样技术 d7g3VF<j  
audit strategies                                  审计策略 B,2oA]W"S  
audit summary                                         审计总结,审计小结 tc.`P]R   
audit team                                         审计小组 O r {9?;G  
audit test                                    审计测试 Sbf+;:D  
audit trail                                          审计轨迹 6p=OM=R  
audit work                                        审计工作 #*J+4a w3  
audit working paper                                 审计工作底稿 `5J` <BPs  
audited financial statement                        审计会计报表,已审计财务报表 VLLE0W _]  
Auditing Guidelines (the~)                      审计规范指南 aPR0DZ@  
auditing standards                             审计准则 {x&"b-  
audit-oriented working paper                          (审计)业务类工作底稿 [I XX#^F  
authorisation                                     授权 <i<[TPv";  
authorisation of transaction                       交易的授权 BQ[,(T`+R  
availability                                         可获得性 @ V_@r@A  
B g}uVuK;<  
balance                                      余额;差额;平衡 pn5A6 #  
balance sheet                                    资产负债表 cJIA/HQe  
bank                                                 银行 d9@Pze">e  
bank account                                    银行账户,银行户头 \Z?.Po`!j  
bank statement                                 银行对账单 Cob<N '.  
barter transaction                              易货交易,以物换物交易 g8+Ke'=_  
basis of audit                                    审计依据 ^@"H(1Hxu/  
basis of preparation                                (会计报表的)编制基础 L%h Vts'  
book of account                               账目,账簿 P#gY-k&Nr  
borrowing                                         借款,贷款,借债 0j'H5>m"  
branch                                              分支,分支机构,分店 0$saDmED  
brought forward                                (账户余额等的)承上年,承上期,承上页 r~<I5MZY  
budget                                              预算 JDa=+\_  
building                                      建筑物;大楼 F9N/_H*+  
business conditions                                  业务情况,经营情况 oBBL7/L  
business licence                               (企业等的)营业执照 }]fJ[KbDp  
business relation                                业务关系 ;usv/8  
~7kIe+V  
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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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