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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  ]k_@F6 A  
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审计词汇英汉对照 m]+g[L?-  
   <jQ?l% \  
A ;-lk#D?n9  
hJ>{`Tw  
R>To L  
ability to continue as a going concern               持续经营能力 T#Qn\ 8  
acceptability                                     可接受性,可接受程度 |%g^6RN  
acceptable level of detection risk                     检查风险的可接受水平 k;R*mg*K  
acceptance of engagement                       接受委托 g9H~\w  
accepting the engagement for the first time              首次接受委托 OA_:_%a(  
access to asset                                         对资产的接触 .KGW#Qk8  
according to                                     根据,依据,依照 @U_w:Q<9u  
account balance                                账户余额 i))S%!/r~  
account for                                       对……进行会计处理,核算;解释 !%_Z>a  
accounting                                        会计,会计学 +g<2t,  
accounting advisory serve                        会计咨询服务 <bWhTNOb  
accounting firm                                 会计师事务所 zJOjc/\  
accounting information                      会计信息,会计资料 0iinr:=u  
accounting period                             会计期间 bg*4Z?[dd  
accounting policies                                   会计政策 :kfHILi  
accounting professional bodies                 会计职业组织,会计职业团体 {^1GHU  
accounting records                                   会计记录 [2gK^o&t  
accounting responsibility                           会计责任 _y#t[|}w  
accounting service                             会计服务 /-b)`%Q|Y  
accounting standards                                会计准则 G\?fWqx  
Accounting Standards for Business Enterprises       企业会计准则 D%N^ iJC,9  
accounting system                             会计系统 aIpD f| ~  
accounting treatment                                会计处理 |Ma"B4  
accuracy                                    准确性,精确性 =LL5E}xP  
additional audit procedures                      追加审计程序 scCOiK)  
addressee                                         收件人,收信人 Ka&[ Oz<w  
Administration of State-owned Assets  (the~)     国有资产管理局 **d3uc4y  
administrative laws and regulations                 行政法规 $U<so{xn%  
adverse impact                                 不利影响,负面影响 DKAqQ?fS  
adverse opinion                                反对意见 r ioNP(  
advisory group                                  咨询组,顾问组 H2l/9+  
agency fee                                        代理费,代理费用 -LJb x<'  
aggregate                                          总计,合计为…… Igt:M[ /  
alternation of document and record                 变造文件和记录 V]t uc s  
alternative audit procedures                      替代审计程序,备选审计程序 N0oBtGb  
amend                                              修改,修订 -~~"}u  
amortisation                                      摊销 ~&4Hc%*IB  
analytical capacity                             分析能力 k)UF.=$d  
analytical procedures                               分析性程序 ^]3Y11sI  
annual financial statements                        年度会计报表,年度财务报表 yjaX\Wb[z[  
appendix                                          附录,附表 6e(|t2^  
applicable                                         适用的 !5wm9I!5^  
applicable laws and regulations                 适用的法规 A,{X<mLFb  
application systems                                  应用系统 _(&^M[O  
apply consistently                              一贯地执行,一贯地实施  $J>GCY  
appropriate                                       适当的,合适的; s"#JBw\7  
征用,挪用 )Ge.1B$8h  
appropriate authorization                          适当的授权 .$y}}/{j?[  
appropriateness of audit evidence                    审计证据的适当性 Q<3=s6@T  
approval                                    批准,核准 4 7ra`*  
assertion                                    (会计报表上的)认定;确认 U+F?b\  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 $NC1>83  
asset                                                 资产,财产 rn#FmM  
asset restructuring                             资产重组 7"Sw))H|  
assignment of duties                                 职责的划分 <RS@,  
assistant                                     助理,助理人员 vyP3]+n  
associated company                                 联属公司,联营公司 "rOe J~4 X  
association                                        联合,结合;协会,社团 JziuwL5,  
assumption                                       假设,假定 3`S|I_$(T"  
at a given date                                         在某一特定时日 zs<W>gBq  
attestation                                         鉴证,公证 A9' [x7N  
attestation service                             鉴证服务  h%0/j  
audit adjustment                                审计调整 I ugYlt  
audit areas                                        审计领域 o?$kcI4  
audit conclusion                                审计结论  Veo:G{  
audit effectiveness                             审计效果 q(4W /y  
audit efficiency                                  审计效率 [`nY /g:  
audit engagement letter                      审计业务约定书 o4,fwPkB  
audit evidence                                          审计证据 YjN2 ,Xi  
audit fee                                    审计费 h@}K BK  
audit files                                          审计档案 j/`- x  
audit findings                                     审计中发现的事项 kwU~kcM  
audit implementation stage                        审计实施阶段 v!n\A}^:  
audit mark                                        审计标识 =QFnab?N  
audit materiality                                 审计重要性 P9= L?t.  
audit method                                     审计方法 "jqC3$DKI  
audit objective                                         审计目标,审计目的 qP{S!Z(  
audit of financial statements                      会计报表审计,财务报表审计 ,ef"S r  
audit opinion                                     审计意见 2?9 FFlX  
audit period                                      被审计期间,被审计年度 2\h}6DGx2  
audit plan                                          审计计划 mX3~rK>@~  
audit planning                                    编制审计计划,制定审计计划,审计计划  =+9.X8SP  
audit planning stage                                  审计计划阶段 \g< 9_  
audit procedure                                审计程序 Dnn$-W|NC  
audit programme                               审计程序表,具体审计计划 k>y68_  
audit report                                       审计报告 /HbxY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~WXT0-,  
audit report with a qualified opinion                 有保留意见的审计报告 ngJi;9X8*t  
audit report with an adverse opinion                否定意见的审计报告 "~j SG7h  
audit report with dual dates                      双重日期审计报告 2c` m8EaJ  
audit reporting stage                                 审计报告阶段 qI;"yG-x-  
audit responsibility                                   审计责任 P=PcO>  
audit results                                      审计结果 =<mpZ'9gW  
audit risk                                          审计风险 }#}IR5`=E  
audit sampling                                          审计抽样 T&Z%=L_Q  
audit sampling techniques                         审计抽样方法,审计抽样技术 B7r={P!0  
audit strategies                                  审计策略 k~f3~-"  
audit summary                                         审计总结,审计小结 XDs )  
audit team                                         审计小组 q}gj.@Q"  
audit test                                    审计测试 y57]q#k  
audit trail                                          审计轨迹 y3l3XLI*b  
audit work                                        审计工作 np3$bqm  
audit working paper                                 审计工作底稿 rvO7e cR"  
audited financial statement                        审计会计报表,已审计财务报表 ,0 +%ji^V  
Auditing Guidelines (the~)                      审计规范指南 7KIOI,qb6  
auditing standards                             审计准则 Ncr38~;w  
audit-oriented working paper                          (审计)业务类工作底稿 #v!(uuq,  
authorisation                                     授权 d'ddxT$GG  
authorisation of transaction                       交易的授权 .BN~9w  
availability                                         可获得性 4/YEkD  
B d~+8ui{-U  
balance                                      余额;差额;平衡 b<,Z^Z_  
balance sheet                                    资产负债表 _/;k ;$gDp  
bank                                                 银行 :N03$Tvl  
bank account                                    银行账户,银行户头 [P,YW|:n  
bank statement                                 银行对账单 &"GHD{ix  
barter transaction                              易货交易,以物换物交易 ) 6mx\t  
basis of audit                                    审计依据 f1GV6/| m  
basis of preparation                                (会计报表的)编制基础 !z@QoD  
book of account                               账目,账簿 S~jl%]  
borrowing                                         借款,贷款,借债 Z-(#}(HD  
branch                                              分支,分支机构,分店 XrR@cDNx{  
brought forward                                (账户余额等的)承上年,承上期,承上页 )o!y7MTl  
budget                                              预算 ]D|sQPi]F  
building                                      建筑物;大楼 U-.?+ `  
business conditions                                  业务情况,经营情况 XE8~R5  
business licence                               (企业等的)营业执照 r,}U -S.w  
business relation                                业务关系 ,VZ;=  
q~*3Bk~  
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只看该作者 1楼 发表于: 2012-04-24
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