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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 ^%%5  
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审计词汇英汉对照 TBKd|D'H  
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A JD{MdhhV  
n?LIphc\  
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ability to continue as a going concern               持续经营能力  _7#tgZyv  
acceptability                                     可接受性,可接受程度 s9rtXBJP  
acceptable level of detection risk                     检查风险的可接受水平 [)SR $/A  
acceptance of engagement                       接受委托 ~x4B/zW?  
accepting the engagement for the first time              首次接受委托 uB <F.!3  
access to asset                                         对资产的接触 k<Tez{ <  
according to                                     根据,依据,依照 ytve1<.Ff  
account balance                                账户余额 7 ZL#f![{  
account for                                       对……进行会计处理,核算;解释 %]<RRH.w  
accounting                                        会计,会计学 D=~B7b:  
accounting advisory serve                        会计咨询服务 .b#9q6F-/  
accounting firm                                 会计师事务所 wVp4c?s  
accounting information                      会计信息,会计资料 E./__Mz @  
accounting period                             会计期间 P*SCHe'  
accounting policies                                   会计政策 >nhE%:X>  
accounting professional bodies                 会计职业组织,会计职业团体 nQ642i%RQ  
accounting records                                   会计记录 d=?Mj]  
accounting responsibility                           会计责任 *f TG8h  
accounting service                             会计服务 7rdw`  
accounting standards                                会计准则 6)wy^a|pb  
Accounting Standards for Business Enterprises       企业会计准则 t$K@%yU2  
accounting system                             会计系统 ;vJ\]T ml  
accounting treatment                                会计处理 Ns2,hQFc  
accuracy                                    准确性,精确性 9k\)tWe  
additional audit procedures                      追加审计程序 5pM&h~M  
addressee                                         收件人,收信人 `*NO_ K  
Administration of State-owned Assets  (the~)     国有资产管理局 ~!ZmF(:  
administrative laws and regulations                 行政法规 ou'~{-_xd  
adverse impact                                 不利影响,负面影响 gMs+?SNHAh  
adverse opinion                                反对意见 CGC-"A/W  
advisory group                                  咨询组,顾问组 5{13 V*<  
agency fee                                        代理费,代理费用 yuHZ&e  
aggregate                                          总计,合计为…… Tm)GC_  
alternation of document and record                 变造文件和记录 T- |9o|~z  
alternative audit procedures                      替代审计程序,备选审计程序 sno`=+|U]  
amend                                              修改,修订 D XV@DQ  
amortisation                                      摊销 7G5y)Qb  
analytical capacity                             分析能力 ?;|@T ty%  
analytical procedures                               分析性程序 %MJL5  
annual financial statements                        年度会计报表,年度财务报表 weAn&h|  
appendix                                          附录,附表 7qe7F l3  
applicable                                         适用的 {p`mfEE (  
applicable laws and regulations                 适用的法规 e ~{^oM  
application systems                                  应用系统 ]~-*hOcQ4  
apply consistently                              一贯地执行,一贯地实施 $. %L  
appropriate                                       适当的,合适的; X^}A*4j  
征用,挪用 &]P"48NT  
appropriate authorization                          适当的授权 J yj0Gco  
appropriateness of audit evidence                    审计证据的适当性 [ X,A'Q  
approval                                    批准,核准 TQP+>nS,  
assertion                                    (会计报表上的)认定;确认 8|O=/m^]  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 yN*:.al  
asset                                                 资产,财产 d%0+i/p  
asset restructuring                             资产重组 z[fB!O  
assignment of duties                                 职责的划分 x# VyQ[ok  
assistant                                     助理,助理人员 b'i'GJBQ+$  
associated company                                 联属公司,联营公司 CRFCqmevR  
association                                        联合,结合;协会,社团 6*IpAIh  
assumption                                       假设,假定 KP3n^ $~  
at a given date                                         在某一特定时日 W9Nmx3ve  
attestation                                         鉴证,公证 u~W{R HClW  
attestation service                             鉴证服务 mN;+TN'?{  
audit adjustment                                审计调整 2i\Q@h  
audit areas                                        审计领域 V/PAi.GZ  
audit conclusion                                审计结论 j{"z4Y4  
audit effectiveness                             审计效果 '-vE%U@<  
audit efficiency                                  审计效率 P z ?m>>#  
audit engagement letter                      审计业务约定书 %}q .cV  
audit evidence                                          审计证据 B0d%c&N${  
audit fee                                    审计费 jd 1jG2=f  
audit files                                          审计档案 u$%A#L[  
audit findings                                     审计中发现的事项 fW?sYC'  
audit implementation stage                        审计实施阶段 A>=E{  
audit mark                                        审计标识 %,\=s.~1  
audit materiality                                 审计重要性 !K cWH9  
audit method                                     审计方法 R(k}y,eh.`  
audit objective                                         审计目标,审计目的 /b5>Qp  
audit of financial statements                      会计报表审计,财务报表审计 FJeiY#us  
audit opinion                                     审计意见 AF}gSNX  
audit period                                      被审计期间,被审计年度 ~.^AL}zm_  
audit plan                                          审计计划 rn8cdM N  
audit planning                                    编制审计计划,制定审计计划,审计计划 IA4N@ijRxh  
audit planning stage                                  审计计划阶段 @PI%FV z~p  
audit procedure                                审计程序 +m)q%I>  
audit programme                               审计程序表,具体审计计划 jV O{$j  
audit report                                       审计报告 nv0#~UgE#a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Qd]we$ G  
audit report with a qualified opinion                 有保留意见的审计报告 u.,Q4u|!  
audit report with an adverse opinion                否定意见的审计报告 N\NyXh$  
audit report with dual dates                      双重日期审计报告 ;)," M{"v  
audit reporting stage                                 审计报告阶段 IXpc,l `  
audit responsibility                                   审计责任 eF~dQ4RZ  
audit results                                      审计结果 VwyVEZt  
audit risk                                          审计风险 8`=v.   
audit sampling                                          审计抽样 (UL4+ta  
audit sampling techniques                         审计抽样方法,审计抽样技术 3Fs5RC~a  
audit strategies                                  审计策略 !4(zp;W Y^  
audit summary                                         审计总结,审计小结 GbI- SbE  
audit team                                         审计小组 B07v^!Z>  
audit test                                    审计测试 zmI]cD@G  
audit trail                                          审计轨迹 ICC%,$C~l  
audit work                                        审计工作  HCWNo  
audit working paper                                 审计工作底稿 {pL+2%`~  
audited financial statement                        审计会计报表,已审计财务报表 >R\lqLILb,  
Auditing Guidelines (the~)                      审计规范指南 0[Ht_qxb  
auditing standards                             审计准则 pav'1d%  
audit-oriented working paper                          (审计)业务类工作底稿 x/!5K|c  
authorisation                                     授权 UC HZ2&  
authorisation of transaction                       交易的授权 H c^W%t~  
availability                                         可获得性 TX=yPq  
B nUS| sh  
balance                                      余额;差额;平衡 D^ Jk@<*  
balance sheet                                    资产负债表 <-'$~G j  
bank                                                 银行 _>+8og/%@  
bank account                                    银行账户,银行户头 +{ <#(}  
bank statement                                 银行对账单 $+p?Y)h .  
barter transaction                              易货交易,以物换物交易 M(x$xAiD  
basis of audit                                    审计依据 /!h;c$   
basis of preparation                                (会计报表的)编制基础 B"yFS7Rrj  
book of account                               账目,账簿 [AMAa]^  
borrowing                                         借款,贷款,借债 vM:cWat  
branch                                              分支,分支机构,分店 H0m|1 7  
brought forward                                (账户余额等的)承上年,承上期,承上页 y!tC20Q   
budget                                              预算 A,  3bC  
building                                      建筑物;大楼 / 0 O=(  
business conditions                                  业务情况,经营情况 )nL`H^  
business licence                               (企业等的)营业执照 OC-gA}FZ-}  
business relation                                业务关系 `x%'jPP1 ^  
!;?+>R)h  
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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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