论坛风格切换切换到宽版
  • 4585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 mX_Uhpw?t  
   vJj j+:  
审计词汇英汉对照 RKJWLofX&  
   qD>Y}Z !  
A ^{sI'l~  
{arjW3~M:  
HgBEV  
ability to continue as a going concern               持续经营能力 wqoN@d  
acceptability                                     可接受性,可接受程度 t T/*ZzMq#  
acceptable level of detection risk                     检查风险的可接受水平 &7kSLat+9{  
acceptance of engagement                       接受委托 yar IR|  
accepting the engagement for the first time              首次接受委托 uKAHJ$%  
access to asset                                         对资产的接触 xg1r 3  
according to                                     根据,依据,依照 J<$'^AR9"q  
account balance                                账户余额 "BNmpP   
account for                                       对……进行会计处理,核算;解释 :IKp7BS  
accounting                                        会计,会计学 q\pc2Lh?^  
accounting advisory serve                        会计咨询服务 :V1ZeNw  
accounting firm                                 会计师事务所 jnLu|W&  
accounting information                      会计信息,会计资料 n\)f.}YD8d  
accounting period                             会计期间 2iINQK$  
accounting policies                                   会计政策 7a.#F]`  
accounting professional bodies                 会计职业组织,会计职业团体 +CHO0n  
accounting records                                   会计记录 ?*5l}y=  
accounting responsibility                           会计责任 ez9M]! 8Lt  
accounting service                             会计服务 {$eZF_}Y^  
accounting standards                                会计准则 @5@{Es1u  
Accounting Standards for Business Enterprises       企业会计准则 7Sv5fLu2  
accounting system                             会计系统 gR6T]v  
accounting treatment                                会计处理 }Ml z\'{  
accuracy                                    准确性,精确性 g wjv&.T6^  
additional audit procedures                      追加审计程序 &CsBG?@Z|  
addressee                                         收件人,收信人 X OtS+p  
Administration of State-owned Assets  (the~)     国有资产管理局 (Jr;:[4XC  
administrative laws and regulations                 行政法规 =]k_Oq-1h  
adverse impact                                 不利影响,负面影响 jQlK-U=oi  
adverse opinion                                反对意见 u= i^F|  
advisory group                                  咨询组,顾问组 [eik<1=,~?  
agency fee                                        代理费,代理费用 &T.P7nJ=  
aggregate                                          总计,合计为…… }pZnWK+  
alternation of document and record                 变造文件和记录 rca"q[,  
alternative audit procedures                      替代审计程序,备选审计程序 [GT1,(}. Z  
amend                                              修改,修订 aRKG)0=  
amortisation                                      摊销 AhZ  
analytical capacity                             分析能力 (Q} ijwj  
analytical procedures                               分析性程序 t`3T_t Y  
annual financial statements                        年度会计报表,年度财务报表 s-DL=MD  
appendix                                          附录,附表 vPq\reKe  
applicable                                         适用的 @wZ_VE7B  
applicable laws and regulations                 适用的法规 <iqyDPj  
application systems                                  应用系统 ?S7:KnU>K  
apply consistently                              一贯地执行,一贯地实施 x%7x^]$  
appropriate                                       适当的,合适的; |#kf.kN  
征用,挪用 ,Yt&PE  
appropriate authorization                          适当的授权 bg. KkJMrR  
appropriateness of audit evidence                    审计证据的适当性 +FK<j;}C7  
approval                                    批准,核准 '0]_8Sy&  
assertion                                    (会计报表上的)认定;确认 7lOiFw  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 [uV/ Ra*g  
asset                                                 资产,财产 pjn%CR`;  
asset restructuring                             资产重组 Q9V4-MC9  
assignment of duties                                 职责的划分 6$.Xj\zl  
assistant                                     助理,助理人员 WU@,1.F:  
associated company                                 联属公司,联营公司 6Izv&  
association                                        联合,结合;协会,社团 _$lQK{@rY  
assumption                                       假设,假定 c$z_Zi!g#  
at a given date                                         在某一特定时日 VqU:`?#"a  
attestation                                         鉴证,公证 gJv^v`X  
attestation service                             鉴证服务 "Y0[rSz,UW  
audit adjustment                                审计调整 FaM~ 56Pa  
audit areas                                        审计领域 8TvPCZ$x  
audit conclusion                                审计结论 $B/cj^3  
audit effectiveness                             审计效果 ,i.P= o  
audit efficiency                                  审计效率 k3kqgR*  
audit engagement letter                      审计业务约定书 VX%\_@  
audit evidence                                          审计证据 $ wB  
audit fee                                    审计费 #nhAW  
audit files                                          审计档案 V lNzm  
audit findings                                     审计中发现的事项 [uHI 6Q#  
audit implementation stage                        审计实施阶段 C5 !n {  
audit mark                                        审计标识 %;J`dM  
audit materiality                                 审计重要性 sva$@y7b  
audit method                                     审计方法 s3^SjZb  
audit objective                                         审计目标,审计目的 y70gNPuTOD  
audit of financial statements                      会计报表审计,财务报表审计 )Me&xQTn  
audit opinion                                     审计意见 5xKR ]u  
audit period                                      被审计期间,被审计年度 "j>0 A Hem  
audit plan                                          审计计划 ]x\wP7x  
audit planning                                    编制审计计划,制定审计计划,审计计划 ?g.w%Mf*  
audit planning stage                                  审计计划阶段 5+Ut]AL5  
audit procedure                                审计程序 ?A>-_B  
audit programme                               审计程序表,具体审计计划 1vb0G ;a;|  
audit report                                       审计报告 D1k]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pn|{P<b\  
audit report with a qualified opinion                 有保留意见的审计报告 df\>-Hl  
audit report with an adverse opinion                否定意见的审计报告 uuB\~ #?T  
audit report with dual dates                      双重日期审计报告 Z;:-8 HPDY  
audit reporting stage                                 审计报告阶段 h]$zub  
audit responsibility                                   审计责任 G_]mNh  
audit results                                      审计结果 ma~`&\xE  
audit risk                                          审计风险 KS_d5NvYl  
audit sampling                                          审计抽样 39CPFgi<l*  
audit sampling techniques                         审计抽样方法,审计抽样技术 z{x -Vfd  
audit strategies                                  审计策略 >MH@FnUL  
audit summary                                         审计总结,审计小结 "k/@tX1: R  
audit team                                         审计小组 'r CR8>k  
audit test                                    审计测试 \266N;JrN  
audit trail                                          审计轨迹 ]CYe=m1<2Q  
audit work                                        审计工作 @pz2}Hd |  
audit working paper                                 审计工作底稿 v\C+G[MV 7  
audited financial statement                        审计会计报表,已审计财务报表 7Cjrh"al"  
Auditing Guidelines (the~)                      审计规范指南 UHWun I S  
auditing standards                             审计准则 kOO2 ?L|Z  
audit-oriented working paper                          (审计)业务类工作底稿 gy.; "W  
authorisation                                     授权 @P?*<b{  
authorisation of transaction                       交易的授权 G y2XjO8b  
availability                                         可获得性 Y*f<\z(4  
B T /uu='3  
balance                                      余额;差额;平衡 x uF_^  
balance sheet                                    资产负债表 =Ju}{ bX  
bank                                                 银行 Tj:F Qnx  
bank account                                    银行账户,银行户头 2~ a4ib  
bank statement                                 银行对账单 >qla,}x  
barter transaction                              易货交易,以物换物交易 cW\7yZh  
basis of audit                                    审计依据 b3H;Ea?^^<  
basis of preparation                                (会计报表的)编制基础 s~CA @  
book of account                               账目,账簿 Kt(p|  
borrowing                                         借款,贷款,借债 s0SB!-Vjm  
branch                                              分支,分支机构,分店 v:'y&yS  
brought forward                                (账户余额等的)承上年,承上期,承上页 L<n_}ucA  
budget                                              预算 JYq} YG=%  
building                                      建筑物;大楼 dhbJ1/z^  
business conditions                                  业务情况,经营情况 joq ;N]S  
business licence                               (企业等的)营业执照 y-YYDEl  
business relation                                业务关系 2bmppDk  
l_WY];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