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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 4"vaMa  
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审计词汇英汉对照 f):~8_0b  
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A <q,+ON\'  
SjEdy N#  
yxBUj*3  
ability to continue as a going concern               持续经营能力 ^MmC$U^n  
acceptability                                     可接受性,可接受程度 )=Q)BN[  
acceptable level of detection risk                     检查风险的可接受水平 Q8MS,7y/  
acceptance of engagement                       接受委托 XTDE53Js&  
accepting the engagement for the first time              首次接受委托 L}j0a>=x4  
access to asset                                         对资产的接触 t+nRw?Z  
according to                                     根据,依据,依照 vSW L$Y2  
account balance                                账户余额 SjdZyJa  
account for                                       对……进行会计处理,核算;解释 .!}hhiF,Z  
accounting                                        会计,会计学 L z\UZeq  
accounting advisory serve                        会计咨询服务 k?VQi5M  
accounting firm                                 会计师事务所 p[2GkP  
accounting information                      会计信息,会计资料 SLhEc  
accounting period                             会计期间 wG8Wez%  
accounting policies                                   会计政策 *wV[TKaN  
accounting professional bodies                 会计职业组织,会计职业团体 #' hLb  
accounting records                                   会计记录 c {I"R8  
accounting responsibility                           会计责任 o/,NGU  
accounting service                             会计服务 Z7jX9e"L  
accounting standards                                会计准则 9B +wYJp  
Accounting Standards for Business Enterprises       企业会计准则 4 UAvw  
accounting system                             会计系统 c0 WFlj9b  
accounting treatment                                会计处理 eu'1H@vX(  
accuracy                                    准确性,精确性 IwpbfZ  
additional audit procedures                      追加审计程序 hFvi 5I-b  
addressee                                         收件人,收信人 s{/qS3=  
Administration of State-owned Assets  (the~)     国有资产管理局 wE).>  
administrative laws and regulations                 行政法规 89cVJ4]g~!  
adverse impact                                 不利影响,负面影响 Q&M'=+T  
adverse opinion                                反对意见 P.sgRsL  
advisory group                                  咨询组,顾问组 50a\e  
agency fee                                        代理费,代理费用 m h;X~.98  
aggregate                                          总计,合计为…… (3*UPZv  
alternation of document and record                 变造文件和记录 ' 9J|=z9.  
alternative audit procedures                      替代审计程序,备选审计程序 |)W!jC&k  
amend                                              修改,修订 ;5 <-)  
amortisation                                      摊销 YYRT.U'  
analytical capacity                             分析能力 6(sIYZ2yq  
analytical procedures                               分析性程序 Poa?Ej  
annual financial statements                        年度会计报表,年度财务报表 ,M3z!=oIGn  
appendix                                          附录,附表 J -Qh/d%]  
applicable                                         适用的 qvt-  
applicable laws and regulations                 适用的法规 T`$KeuL  
application systems                                  应用系统 HBLWOQab  
apply consistently                              一贯地执行,一贯地实施 ?kt=z4h9(  
appropriate                                       适当的,合适的; U '[?9/T  
征用,挪用 |t\|:E>" }  
appropriate authorization                          适当的授权 ][Y^-Ak1  
appropriateness of audit evidence                    审计证据的适当性 ^ua12f  
approval                                    批准,核准 #B\=Aa`*  
assertion                                    (会计报表上的)认定;确认 6kvV  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 Su8'$CFz$.  
asset                                                 资产,财产 R V!o4"\]  
asset restructuring                             资产重组 FQf #*  
assignment of duties                                 职责的划分 ${U6=  
assistant                                     助理,助理人员 J-J3=JG  
associated company                                 联属公司,联营公司 "E*8h/4u  
association                                        联合,结合;协会,社团 |0{ i9 .=  
assumption                                       假设,假定 W81o"TR|pt  
at a given date                                         在某一特定时日 J"[3~&em  
attestation                                         鉴证,公证 "+iAd.qd  
attestation service                             鉴证服务 FsCwF&/q  
audit adjustment                                审计调整 =sQ(iso%f  
audit areas                                        审计领域 $cK^23H/Fj  
audit conclusion                                审计结论 wsg//Ec]  
audit effectiveness                             审计效果 /BzA(Ic/  
audit efficiency                                  审计效率 =aow d4 t  
audit engagement letter                      审计业务约定书 a'[)9:  
audit evidence                                          审计证据 GhnE>d;i  
audit fee                                    审计费 8wi A  
audit files                                          审计档案 dE>v\0 3!8  
audit findings                                     审计中发现的事项 Mn"/#tXL-  
audit implementation stage                        审计实施阶段 A9BxwQU#  
audit mark                                        审计标识 X}apxSd"  
audit materiality                                 审计重要性 >rwYDT#m]  
audit method                                     审计方法 !C7<sZ`C  
audit objective                                         审计目标,审计目的 ^`&HWp  
audit of financial statements                      会计报表审计,财务报表审计 ?~qC,N[  
audit opinion                                     审计意见 \:sk9k  
audit period                                      被审计期间,被审计年度 `?SGXXC  
audit plan                                          审计计划 ||a`fH  
audit planning                                    编制审计计划,制定审计计划,审计计划 |h1^G v  
audit planning stage                                  审计计划阶段 (G5T%[/U  
audit procedure                                审计程序 onzA7Gre  
audit programme                               审计程序表,具体审计计划 >5i?JUZ  
audit report                                       审计报告 0^>E`/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $DV-Ieb  
audit report with a qualified opinion                 有保留意见的审计报告 }'jV/  
audit report with an adverse opinion                否定意见的审计报告 7l}~4dm2J  
audit report with dual dates                      双重日期审计报告 %)IrXz>Zh  
audit reporting stage                                 审计报告阶段 -I vL+}K  
audit responsibility                                   审计责任 |p'i,.(c_W  
audit results                                      审计结果 sM9- 0A  
audit risk                                          审计风险  3Vu8F"  
audit sampling                                          审计抽样 #5d8?n  
audit sampling techniques                         审计抽样方法,审计抽样技术 $Z7:#cZ Y  
audit strategies                                  审计策略 5 TET<f6R  
audit summary                                         审计总结,审计小结 {@\/a  
audit team                                         审计小组 =n }Yqny  
audit test                                    审计测试 ^4hc+sh0D  
audit trail                                          审计轨迹 |Y4q+sDW  
audit work                                        审计工作 Y?.gfEXSQo  
audit working paper                                 审计工作底稿 7S2c|U4IM  
audited financial statement                        审计会计报表,已审计财务报表 a&:>Ped"  
Auditing Guidelines (the~)                      审计规范指南 X0x_+b? _  
auditing standards                             审计准则 F25<+ 1kr  
audit-oriented working paper                          (审计)业务类工作底稿 iJ*%dio  
authorisation                                     授权 tnRJ#[Io  
authorisation of transaction                       交易的授权 Z`"n: '&  
availability                                         可获得性 3dU#Ue u  
B MVuP |&:n  
balance                                      余额;差额;平衡 tAt;bYjb\  
balance sheet                                    资产负债表 O &\<FT5  
bank                                                 银行 ;Yu>82o.:  
bank account                                    银行账户,银行户头 <|dj^.^  
bank statement                                 银行对账单 W[ "HDR  
barter transaction                              易货交易,以物换物交易 iXnx1w   
basis of audit                                    审计依据 }JJ::*W2n  
basis of preparation                                (会计报表的)编制基础 ,|QU] E @  
book of account                               账目,账簿 G%`cJdM  
borrowing                                         借款,贷款,借债 c8tP+O9  
branch                                              分支,分支机构,分店 ;l#?SY Y  
brought forward                                (账户余额等的)承上年,承上期,承上页 5YLho2h38!  
budget                                              预算 +9}' s{  
building                                      建筑物;大楼 k^yy$^=<  
business conditions                                  业务情况,经营情况 SJF2k[da  
business licence                               (企业等的)营业执照 hf[IEK  
business relation                                业务关系 bF7`] 83  
s3y}Yg  
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只看该作者 1楼 发表于: 2012-04-24
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