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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 K3On8  
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审计词汇英汉对照 UqEpeLK  
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A i_kKE+Q  
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ability to continue as a going concern               持续经营能力 AV:P/M^B  
acceptability                                     可接受性,可接受程度 )[d>?%vfd  
acceptable level of detection risk                     检查风险的可接受水平 %YbcI|i]<0  
acceptance of engagement                       接受委托 { B,r  
accepting the engagement for the first time              首次接受委托 [mJmT->  
access to asset                                         对资产的接触 f%JC;Y  
according to                                     根据,依据,依照 yo@S.7[/  
account balance                                账户余额 Ihn+_H u  
account for                                       对……进行会计处理,核算;解释 % 9lx)w  
accounting                                        会计,会计学 w!N?:}P<N  
accounting advisory serve                        会计咨询服务 ?OFl9%\ V  
accounting firm                                 会计师事务所 E3==gYCe*  
accounting information                      会计信息,会计资料 j!;y!g  
accounting period                             会计期间 % XS2 ;V  
accounting policies                                   会计政策 xQK;3b  
accounting professional bodies                 会计职业组织,会计职业团体 G.[,P~yy.  
accounting records                                   会计记录 b w2KD7  
accounting responsibility                           会计责任 Fy8$'oc  
accounting service                             会计服务 Q>[Xm)jr:  
accounting standards                                会计准则 4<{]_S6"0y  
Accounting Standards for Business Enterprises       企业会计准则 :\<D q 71  
accounting system                             会计系统 ~.H*"  
accounting treatment                                会计处理 %=GF  
accuracy                                    准确性,精确性 fu]mxGPc  
additional audit procedures                      追加审计程序 jJOs`'~Q\  
addressee                                         收件人,收信人 cN(Toj '`  
Administration of State-owned Assets  (the~)     国有资产管理局 >*FHJCe  
administrative laws and regulations                 行政法规  s%c>Ge  
adverse impact                                 不利影响,负面影响 Sh+$w=vC  
adverse opinion                                反对意见 Y!C8@B$MR3  
advisory group                                  咨询组,顾问组 O<EFm}Ae  
agency fee                                        代理费,代理费用 K,' v{wSr  
aggregate                                          总计,合计为…… (S d8S`xO  
alternation of document and record                 变造文件和记录 |>U:Pb(  
alternative audit procedures                      替代审计程序,备选审计程序 y +2  
amend                                              修改,修订 /suW{8A(E  
amortisation                                      摊销 6+s10?  
analytical capacity                             分析能力 VvSe`E*  
analytical procedures                               分析性程序 U:1cbD7|3  
annual financial statements                        年度会计报表,年度财务报表 *~>} *  
appendix                                          附录,附表 vz1yH%~E  
applicable                                         适用的 CfMCc:8mL  
applicable laws and regulations                 适用的法规 ~aZy52H_#.  
application systems                                  应用系统 vdt":  
apply consistently                              一贯地执行,一贯地实施 _b)=ERBbCo  
appropriate                                       适当的,合适的; pd Fa]  
征用,挪用 m:  
appropriate authorization                          适当的授权 do$+ Eh  
appropriateness of audit evidence                    审计证据的适当性 _9<nM48+t  
approval                                    批准,核准 & uMx*TTY  
assertion                                    (会计报表上的)认定;确认 yJRqX]MLA  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 6";ew:Ih^  
asset                                                 资产,财产 *\!>2 2*  
asset restructuring                             资产重组 `EJ.L6j$'  
assignment of duties                                 职责的划分 U-mZO7y!  
assistant                                     助理,助理人员 7kDqgod^A  
associated company                                 联属公司,联营公司 7XU$O$C  
association                                        联合,结合;协会,社团 Am @o}EC  
assumption                                       假设,假定 XGCjB{IV  
at a given date                                         在某一特定时日 $]`rWSYtv`  
attestation                                         鉴证,公证 a F!Im}  
attestation service                             鉴证服务 &Fg|52  
audit adjustment                                审计调整 wdo(K.m  
audit areas                                        审计领域 fb*h.6^y9  
audit conclusion                                审计结论 LjEG1$F>  
audit effectiveness                             审计效果 Q dPqcw4+X  
audit efficiency                                  审计效率 L%Mj{fJ>Wm  
audit engagement letter                      审计业务约定书 ;b6h/* ;'  
audit evidence                                          审计证据 !+(c/ gwBh  
audit fee                                    审计费 d"0=.sA  
audit files                                          审计档案 m*f"Y"B.1I  
audit findings                                     审计中发现的事项 T?+%3z}8  
audit implementation stage                        审计实施阶段 D<wz%*  
audit mark                                        审计标识 @ yj$  
audit materiality                                 审计重要性 s,;7m  
audit method                                     审计方法 lh`ZEvt  
audit objective                                         审计目标,审计目的 qe<xH#6  
audit of financial statements                      会计报表审计,财务报表审计 AdgZau[Y6  
audit opinion                                     审计意见 WZ6'"Cz`  
audit period                                      被审计期间,被审计年度 5>!I6[{  
audit plan                                          审计计划 dzRnI*  
audit planning                                    编制审计计划,制定审计计划,审计计划 "969F(S$  
audit planning stage                                  审计计划阶段 bHK[Z5  
audit procedure                                审计程序 h2P&<ggqX  
audit programme                               审计程序表,具体审计计划 P|tNmv[;  
audit report                                       审计报告 LF X[v   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HrS-o=  
audit report with a qualified opinion                 有保留意见的审计报告 "%rzL.</  
audit report with an adverse opinion                否定意见的审计报告 pJo#7rxd6  
audit report with dual dates                      双重日期审计报告 S[5OTwa8L  
audit reporting stage                                 审计报告阶段 EL^j}P  
audit responsibility                                   审计责任  "UUoT  
audit results                                      审计结果 044Q>Qz,  
audit risk                                          审计风险 E|"QYsi.Ck  
audit sampling                                          审计抽样 -_^#7]  
audit sampling techniques                         审计抽样方法,审计抽样技术 49tJ+J-N  
audit strategies                                  审计策略 ql I1<Jx  
audit summary                                         审计总结,审计小结 9WT{~PGj  
audit team                                         审计小组 iit 5IV  
audit test                                    审计测试 XYze*8xUb  
audit trail                                          审计轨迹 cXIuGvE&=  
audit work                                        审计工作 U&o ~U] rm  
audit working paper                                 审计工作底稿 kIJ=]wU|v  
audited financial statement                        审计会计报表,已审计财务报表 <~hx ~"c  
Auditing Guidelines (the~)                      审计规范指南 Mt*eC)~ Yx  
auditing standards                             审计准则 x }.&?m  
audit-oriented working paper                          (审计)业务类工作底稿 *]>~lO1  
authorisation                                     授权 4&<zkAMR  
authorisation of transaction                       交易的授权 MUi#3o\f  
availability                                         可获得性 Sd *7jW?  
B "\O{!Hj8  
balance                                      余额;差额;平衡 tpQ8 m(  
balance sheet                                    资产负债表 ^0(`:*  
bank                                                 银行 ?8ady% .ls  
bank account                                    银行账户,银行户头 )&[Zw{6P  
bank statement                                 银行对账单 +HF*X~},i  
barter transaction                              易货交易,以物换物交易 $AF,4Ir-b+  
basis of audit                                    审计依据 T~naAP  
basis of preparation                                (会计报表的)编制基础 H)pB{W/  
book of account                               账目,账簿 ~)#xOE}  
borrowing                                         借款,贷款,借债 F$HL \y  
branch                                              分支,分支机构,分店 g+QNIM>  
brought forward                                (账户余额等的)承上年,承上期,承上页 SD.c 9  
budget                                              预算 ge[&og/$  
building                                      建筑物;大楼 B&sa|'0U  
business conditions                                  业务情况,经营情况 D6:"k 2  
business licence                               (企业等的)营业执照 qz }PTx  
business relation                                业务关系 oR}'I  
IF kU8EK&B  
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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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