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[专业英语]审计词汇英汉对照 [复制链接]

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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 =U?dbSf1*  
   onxLyx|A  
审计词汇英汉对照 XVZ   
   draN0v f  
A  H6/$d  
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ability to continue as a going concern               持续经营能力 P( 8OQL:  
acceptability                                     可接受性,可接受程度 gc$l^`+M  
acceptable level of detection risk                     检查风险的可接受水平 |aq"#Ml)  
acceptance of engagement                       接受委托 YT(AUS5n  
accepting the engagement for the first time              首次接受委托 :eVq#3}  
access to asset                                         对资产的接触 r mg}N  
according to                                     根据,依据,依照 m!HJj>GEo  
account balance                                账户余额 vUM4S26"NT  
account for                                       对……进行会计处理,核算;解释 $yNS pNmT0  
accounting                                        会计,会计学 c\AfaK^KF  
accounting advisory serve                        会计咨询服务 JZyAXm%  
accounting firm                                 会计师事务所 A2Gevj?F$  
accounting information                      会计信息,会计资料 [Z$[rOF  
accounting period                             会计期间 mc\"yC ^s  
accounting policies                                   会计政策 sd|).;s}  
accounting professional bodies                 会计职业组织,会计职业团体 wI/iuc  
accounting records                                   会计记录 c5GuM|*7  
accounting responsibility                           会计责任 #QMz<P/Gl6  
accounting service                             会计服务 11;MN  
accounting standards                                会计准则 1 ]b.fD  
Accounting Standards for Business Enterprises       企业会计准则 (<C3Vts))  
accounting system                             会计系统 oNF6<A(@$  
accounting treatment                                会计处理 Ig>(m49d  
accuracy                                    准确性,精确性 -(H0>Ap  
additional audit procedures                      追加审计程序 ?&1!vz  
addressee                                         收件人,收信人 pYf-S?Y/V  
Administration of State-owned Assets  (the~)     国有资产管理局 fI|Nc  
administrative laws and regulations                 行政法规 qlPT Ll  
adverse impact                                 不利影响,负面影响 Qt<&WB fn  
adverse opinion                                反对意见 }0Ed ]  
advisory group                                  咨询组,顾问组 f4|rVP|x  
agency fee                                        代理费,代理费用 IjnU?Bf  
aggregate                                          总计,合计为…… g[4WzDF*  
alternation of document and record                 变造文件和记录 }@d@3  
alternative audit procedures                      替代审计程序,备选审计程序 hp|YE'uYT  
amend                                              修改,修订 `VguQl_,gA  
amortisation                                      摊销 b4N[)%@  
analytical capacity                             分析能力 IW] rb/H  
analytical procedures                               分析性程序 ysY*k`5  
annual financial statements                        年度会计报表,年度财务报表 pTLCWbF?  
appendix                                          附录,附表 ;;/{xvQ.1  
applicable                                         适用的 }Jj}%XxKs  
applicable laws and regulations                 适用的法规 6 (-N FnT  
application systems                                  应用系统 + v:SM 9  
apply consistently                              一贯地执行,一贯地实施 -aCKRN85  
appropriate                                       适当的,合适的; [(7S.5I  
征用,挪用 mQ"-,mMI  
appropriate authorization                          适当的授权 V(!V_Ug9.  
appropriateness of audit evidence                    审计证据的适当性 X 0+vXz{~g  
approval                                    批准,核准 H0vfUF53l  
assertion                                    (会计报表上的)认定;确认 ]3Sp W{=^(  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 inp7K41  
asset                                                 资产,财产 5]:U9ts#  
asset restructuring                             资产重组 =41?^1\  
assignment of duties                                 职责的划分 [j+sC*  
assistant                                     助理,助理人员 PLB r P  
associated company                                 联属公司,联营公司 a/xn'"eli  
association                                        联合,结合;协会,社团 :?1Dko^  
assumption                                       假设,假定 ?(_08O  
at a given date                                         在某一特定时日 gL /9/b4  
attestation                                         鉴证,公证 ) ;Y;Q  
attestation service                             鉴证服务 ('+d.F[109  
audit adjustment                                审计调整 44j*KsBf  
audit areas                                        审计领域 &s>Jb?_5Mx  
audit conclusion                                审计结论 nKj7.,>;:<  
audit effectiveness                             审计效果 2&J)dtqz  
audit efficiency                                  审计效率 `r 4fm`<  
audit engagement letter                      审计业务约定书 XfIJ4ZM5  
audit evidence                                          审计证据 7D_=  
audit fee                                    审计费 m+z& Q  
audit files                                          审计档案 s_p!43\J  
audit findings                                     审计中发现的事项 S~G ]~g t  
audit implementation stage                        审计实施阶段 +D*Z_Yh6  
audit mark                                        审计标识 !^G\9"4A  
audit materiality                                 审计重要性 l,aay-E  
audit method                                     审计方法 *wjrR1#81x  
audit objective                                         审计目标,审计目的 -jm Y)(\  
audit of financial statements                      会计报表审计,财务报表审计 <b*DQ:N  
audit opinion                                     审计意见 )NT*bLRPQ  
audit period                                      被审计期间,被审计年度 B^ }yo65I  
audit plan                                          审计计划 (+hK%}K>  
audit planning                                    编制审计计划,制定审计计划,审计计划 a(ZcmYzXU  
audit planning stage                                  审计计划阶段 )%fH(ns(  
audit procedure                                审计程序 0jWVp- y  
audit programme                               审计程序表,具体审计计划 ?:eV%`7  
audit report                                       审计报告 H3oFORh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P16~Qj  
audit report with a qualified opinion                 有保留意见的审计报告 `){.+S(5C  
audit report with an adverse opinion                否定意见的审计报告 ,|/f`Pl  
audit report with dual dates                      双重日期审计报告 9%obq/Lb  
audit reporting stage                                 审计报告阶段 \o3gKoL%  
audit responsibility                                   审计责任 j.= 1rwPt  
audit results                                      审计结果 K3l95he  
audit risk                                          审计风险 */S_ Icf  
audit sampling                                          审计抽样 [{/jI\?v  
audit sampling techniques                         审计抽样方法,审计抽样技术 )0k53-h&  
audit strategies                                  审计策略 ]T) 'Hb  
audit summary                                         审计总结,审计小结 @IZnFHN  
audit team                                         审计小组 m.0*NW  
audit test                                    审计测试 3=V &K-  
audit trail                                          审计轨迹 YuwI&)l  
audit work                                        审计工作 %J-GKpo/S  
audit working paper                                 审计工作底稿 >+T)#.wo&  
audited financial statement                        审计会计报表,已审计财务报表 X2"/%!65{  
Auditing Guidelines (the~)                      审计规范指南 %\:Wi#w>  
auditing standards                             审计准则  /G`]=@~  
audit-oriented working paper                          (审计)业务类工作底稿 |JsZJ9W+J  
authorisation                                     授权 GTxk%   
authorisation of transaction                       交易的授权 & BSn?  
availability                                         可获得性 ;qV>L=a  
B G^@5H/)  
balance                                      余额;差额;平衡 M)(DZ}  
balance sheet                                    资产负债表 AQ^u   
bank                                                 银行 _)iCa3z  
bank account                                    银行账户,银行户头 yaX iE_.  
bank statement                                 银行对账单 EKN~H$.  
barter transaction                              易货交易,以物换物交易 \z)%$#I  
basis of audit                                    审计依据 K:WDl;8 (d  
basis of preparation                                (会计报表的)编制基础 62NsJ<#>  
book of account                               账目,账簿 N6TH}~62}  
borrowing                                         借款,贷款,借债 /g.U&oI]D  
branch                                              分支,分支机构,分店 o5)<$P43  
brought forward                                (账户余额等的)承上年,承上期,承上页 iU:cW=W|M\  
budget                                              预算 aDN` 6[  
building                                      建筑物;大楼 zKK9r~ M  
business conditions                                  业务情况,经营情况 !H\F2Vxs  
business licence                               (企业等的)营业执照 z0 Z%m@  
business relation                                业务关系 !d T4  
5 IpDeJ$  
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只看该作者 1楼 发表于: 2012-04-24
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