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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 *{t{/^'y  
   gVM9*3LH6  
审计词汇英汉对照 =W(mZ#*vdY  
   f>k<I[C<  
A ]sBSLEie '  
pp$WM\r  
kB-%T66\  
ability to continue as a going concern               持续经营能力 .lVC>UT  
acceptability                                     可接受性,可接受程度 `+_UG^aeW  
acceptable level of detection risk                     检查风险的可接受水平 MA\"JAP/  
acceptance of engagement                       接受委托 hqW4.|&\c  
accepting the engagement for the first time              首次接受委托 `9a %vN  
access to asset                                         对资产的接触 8OoKP4,;  
according to                                     根据,依据,依照 *NdSL  
account balance                                账户余额  7e\g  
account for                                       对……进行会计处理,核算;解释 fZK& h.  
accounting                                        会计,会计学 TfaL5evio  
accounting advisory serve                        会计咨询服务 uGIA4CUm  
accounting firm                                 会计师事务所 "'us.t.  
accounting information                      会计信息,会计资料 %N#8D<ULd  
accounting period                             会计期间 J0 BA@jH5  
accounting policies                                   会计政策  LAG*H  
accounting professional bodies                 会计职业组织,会计职业团体 o2e aSG  
accounting records                                   会计记录 }J27Y ;Zp9  
accounting responsibility                           会计责任 iaAVGgA9+  
accounting service                             会计服务 E/mp.f2!  
accounting standards                                会计准则 5gnNgt~  
Accounting Standards for Business Enterprises       企业会计准则 hsIC5@s3  
accounting system                             会计系统  ]~g6#@l  
accounting treatment                                会计处理 0|<ER3xkx  
accuracy                                    准确性,精确性 pPt7M'uL"  
additional audit procedures                      追加审计程序 |7Fe~TC  
addressee                                         收件人,收信人 MP/6AAt7=|  
Administration of State-owned Assets  (the~)     国有资产管理局 =e'b*KTL,  
administrative laws and regulations                 行政法规 U4]>8L  
adverse impact                                 不利影响,负面影响 -oo&8  
adverse opinion                                反对意见 W99MA5P  
advisory group                                  咨询组,顾问组 R7: >'*F  
agency fee                                        代理费,代理费用 '@)47]~  
aggregate                                          总计,合计为…… 40}qf}8n t  
alternation of document and record                 变造文件和记录 +b_g,RNs!  
alternative audit procedures                      替代审计程序,备选审计程序 c,a+u  
amend                                              修改,修订 qkB)CY7  
amortisation                                      摊销 Ox;q +5  
analytical capacity                             分析能力 UELni,$  
analytical procedures                               分析性程序 OQ&?^S`8',  
annual financial statements                        年度会计报表,年度财务报表 ?0_Bs4O\  
appendix                                          附录,附表 7'pCFeA>=T  
applicable                                         适用的 t2Dx$vT*&  
applicable laws and regulations                 适用的法规 __HPwOCG7  
application systems                                  应用系统 @+LkGrDP  
apply consistently                              一贯地执行,一贯地实施 ^:g8mt  
appropriate                                       适当的,合适的; FSZQ2*n5  
征用,挪用 e573UB  
appropriate authorization                          适当的授权 }t!,{ZryE1  
appropriateness of audit evidence                    审计证据的适当性  / sI0{  
approval                                    批准,核准 j+0=)Q%I=  
assertion                                    (会计报表上的)认定;确认 V?U->0>Z4  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 gJn|G#!  
asset                                                 资产,财产 "Ka2jw,  
asset restructuring                             资产重组 u^H:z0  
assignment of duties                                 职责的划分 e%#(:L  
assistant                                     助理,助理人员 b~?FV>gl  
associated company                                 联属公司,联营公司 '"C$E922  
association                                        联合,结合;协会,社团 ~~eR,HYk  
assumption                                       假设,假定 7kmU/(8  
at a given date                                         在某一特定时日 k2Yh?OH  
attestation                                         鉴证,公证 a1]@&D r  
attestation service                             鉴证服务 L~N<<8?\   
audit adjustment                                审计调整 ]$[J_f*x  
audit areas                                        审计领域 =Q985)Y&  
audit conclusion                                审计结论 8z&7wO  
audit effectiveness                             审计效果 ~_C[~-  
audit efficiency                                  审计效率 v;.7-9c*  
audit engagement letter                      审计业务约定书 e(7F| G*  
audit evidence                                          审计证据 <4,hrx&.  
audit fee                                    审计费 bDI#'F  
audit files                                          审计档案 J@RhbsZn  
audit findings                                     审计中发现的事项 69{^Vfd;Y  
audit implementation stage                        审计实施阶段 vt0XCUnK  
audit mark                                        审计标识 uM"G)$I\  
audit materiality                                 审计重要性 7{HJjH!zx  
audit method                                     审计方法 V_pWf5F  
audit objective                                         审计目标,审计目的 rUjK1A{V  
audit of financial statements                      会计报表审计,财务报表审计 g.yr) LHt0  
audit opinion                                     审计意见 C?6wIdp  
audit period                                      被审计期间,被审计年度 @, v'V!  
audit plan                                          审计计划 {fXD@lhi  
audit planning                                    编制审计计划,制定审计计划,审计计划 yRt] i>  
audit planning stage                                  审计计划阶段 Ara D_D  
audit procedure                                审计程序 (. ~#bl  
audit programme                               审计程序表,具体审计计划 pyA;%vJn  
audit report                                       审计报告 YCvIB'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \T)2J|mW  
audit report with a qualified opinion                 有保留意见的审计报告 ]`%}Q  
audit report with an adverse opinion                否定意见的审计报告 f0rM 4"1  
audit report with dual dates                      双重日期审计报告 6Yw;@w\  
audit reporting stage                                 审计报告阶段 wc7gOrPpm  
audit responsibility                                   审计责任 PCzC8~t  
audit results                                      审计结果 hwkm'$}  
audit risk                                          审计风险 k<p$BZ  
audit sampling                                          审计抽样 < GoUth.#  
audit sampling techniques                         审计抽样方法,审计抽样技术 QkbXm[K.Z  
audit strategies                                  审计策略 xa+=9=<AQ  
audit summary                                         审计总结,审计小结 LE^kN<qMK  
audit team                                         审计小组 `I|$U)'  
audit test                                    审计测试 yPG,+uQ$.  
audit trail                                          审计轨迹 jOL$kiW0  
audit work                                        审计工作 3F fS2we  
audit working paper                                 审计工作底稿  ismx evD  
audited financial statement                        审计会计报表,已审计财务报表 6Y4sv5G  
Auditing Guidelines (the~)                      审计规范指南 $X1T!i[.X  
auditing standards                             审计准则 !#l>+9  
audit-oriented working paper                          (审计)业务类工作底稿 ``*iK  
authorisation                                     授权 (> O'^W\3p  
authorisation of transaction                       交易的授权 ;T1OXuQ  
availability                                         可获得性 LWG%]m|C  
B WGwpryaya  
balance                                      余额;差额;平衡 #- S%aeB  
balance sheet                                    资产负债表 nrqr p  
bank                                                 银行 $yG>=G N  
bank account                                    银行账户,银行户头 fFu+P<?"  
bank statement                                 银行对账单 '1'#,u!  
barter transaction                              易货交易,以物换物交易 pVgzUu7  
basis of audit                                    审计依据 m2wGg/F5  
basis of preparation                                (会计报表的)编制基础 I8*_\Ez  
book of account                               账目,账簿 AE`z~L,  
borrowing                                         借款,贷款,借债 JC| j*x(k/  
branch                                              分支,分支机构,分店 gaFOm9y.e  
brought forward                                (账户余额等的)承上年,承上期,承上页 \09m ?;^  
budget                                              预算 S]_iobWK  
building                                      建筑物;大楼 OV<'v%_&  
business conditions                                  业务情况,经营情况 qffVF|7  
business licence                               (企业等的)营业执照 quXL'g  
business relation                                业务关系 P)7:G?OTx  
# .1+-^TQk  
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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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