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[专业英语]审计词汇英汉对照 [复制链接]

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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 Y/ `fPgE  
   Bpgl U=Qr  
审计词汇英汉对照 7 MfpZgC  
    -x7L8Wj  
A W46sKD;\^W  
xZkLN5I{  
g$< @!  
ability to continue as a going concern               持续经营能力 qRU8uu   
acceptability                                     可接受性,可接受程度 =$m|M m[a  
acceptable level of detection risk                     检查风险的可接受水平 aAX 8m  
acceptance of engagement                       接受委托 Rzb] mM  
accepting the engagement for the first time              首次接受委托 o5)U3U1|  
access to asset                                         对资产的接触 8Vq,J:+  
according to                                     根据,依据,依照 NmeTp?)m  
account balance                                账户余额 wtY#8 '^$&  
account for                                       对……进行会计处理,核算;解释 V3j x{BXs2  
accounting                                        会计,会计学 P"- ,^?6  
accounting advisory serve                        会计咨询服务 rO-Tr  
accounting firm                                 会计师事务所 MW p^.  
accounting information                      会计信息,会计资料 4[6A~iC_  
accounting period                             会计期间 -X |G  
accounting policies                                   会计政策  r6^DD$X  
accounting professional bodies                 会计职业组织,会计职业团体 t0wLj}"U  
accounting records                                   会计记录 c!I> _PD`&  
accounting responsibility                           会计责任 W4Eo1 E  
accounting service                             会计服务 mFvw s  
accounting standards                                会计准则 Tj>~#~  
Accounting Standards for Business Enterprises       企业会计准则 pdE=9l'  
accounting system                             会计系统 oV*3Mec  
accounting treatment                                会计处理 w_9:gprf  
accuracy                                    准确性,精确性 RY*6TYX!  
additional audit procedures                      追加审计程序 )]/!:I4e  
addressee                                         收件人,收信人 r+) A)a,  
Administration of State-owned Assets  (the~)     国有资产管理局 nGRF< 2!  
administrative laws and regulations                 行政法规 d/;o NC+  
adverse impact                                 不利影响,负面影响 zRB1V99k  
adverse opinion                                反对意见 Gs-'  
advisory group                                  咨询组,顾问组 vHao y  
agency fee                                        代理费,代理费用 e'u 9 SpJ  
aggregate                                          总计,合计为…… D[U5SS!)  
alternation of document and record                 变造文件和记录 qD%Jf4.0j  
alternative audit procedures                      替代审计程序,备选审计程序 )2\6 Fy0S  
amend                                              修改,修订 0|d%@  
amortisation                                      摊销 = uOFaZ4  
analytical capacity                             分析能力 Xh){W~ -  
analytical procedures                               分析性程序 byd[pnI$H  
annual financial statements                        年度会计报表,年度财务报表 |vzGFfRI  
appendix                                          附录,附表 ];IUiS1  
applicable                                         适用的 %GAEZH,2sG  
applicable laws and regulations                 适用的法规 b-ZvEDCR  
application systems                                  应用系统 8TuOf(qE  
apply consistently                              一贯地执行,一贯地实施 #.) qQ8*(  
appropriate                                       适当的,合适的; c/pT2/y  
征用,挪用 hMi[MB7~  
appropriate authorization                          适当的授权 a?@j`@]ZR~  
appropriateness of audit evidence                    审计证据的适当性 +HNQ2YZ  
approval                                    批准,核准 N>VA`+aFR  
assertion                                    (会计报表上的)认定;确认 _pW\F(+8  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 r] 2}S=[  
asset                                                 资产,财产 !k&<  
asset restructuring                             资产重组 "Sl";.   
assignment of duties                                 职责的划分 U{HJNftdpm  
assistant                                     助理,助理人员 #VD[\#  
associated company                                 联属公司,联营公司 AWGeK-^  
association                                        联合,结合;协会,社团 t + Fm?  
assumption                                       假设,假定 RzNv|   
at a given date                                         在某一特定时日 /f_lWr:9l  
attestation                                         鉴证,公证 c^I_~OwaE  
attestation service                             鉴证服务 =eYrz@,  
audit adjustment                                审计调整 Xa+ u>1"2"  
audit areas                                        审计领域 q S2#=  
audit conclusion                                审计结论 Zs)HzOP)9  
audit effectiveness                             审计效果 w,D(zk$   
audit efficiency                                  审计效率 #m|AQr|  
audit engagement letter                      审计业务约定书 8{@#N:SY  
audit evidence                                          审计证据 _aq3G9C_  
audit fee                                    审计费 sJ!AI n<  
audit files                                          审计档案 |UE&M3S  
audit findings                                     审计中发现的事项 &rk /ya[  
audit implementation stage                        审计实施阶段 4mUQVzV  
audit mark                                        审计标识 7+=fD|Cl  
audit materiality                                 审计重要性 <T<?7SE+  
audit method                                     审计方法 'Aai.PE:  
audit objective                                         审计目标,审计目的 |no '^  
audit of financial statements                      会计报表审计,财务报表审计 =p:D_b  
audit opinion                                     审计意见 umK~K!i  
audit period                                      被审计期间,被审计年度 \,lgv  
audit plan                                          审计计划 KZJ;O7'`  
audit planning                                    编制审计计划,制定审计计划,审计计划 &`GQS|  
audit planning stage                                  审计计划阶段 We_/:=  
audit procedure                                审计程序 z`5d,M  
audit programme                               审计程序表,具体审计计划 oj[Wzeg%  
audit report                                       审计报告 4w\cS&X~C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^HQg$}=  
audit report with a qualified opinion                 有保留意见的审计报告 &p`RK D  
audit report with an adverse opinion                否定意见的审计报告 u:NSPAD)  
audit report with dual dates                      双重日期审计报告 M+9G^o)u  
audit reporting stage                                 审计报告阶段 z^O>'9#  
audit responsibility                                   审计责任 p'uk V(B  
audit results                                      审计结果 #GY;.,  
audit risk                                          审计风险 O8r9&Nv  
audit sampling                                          审计抽样 u. gnv dU  
audit sampling techniques                         审计抽样方法,审计抽样技术 -BgzAxa  
audit strategies                                  审计策略 Mq8jPjL  
audit summary                                         审计总结,审计小结 {w1sv=$+  
audit team                                         审计小组 :dLfM)8}  
audit test                                    审计测试 /B7 3|KB+  
audit trail                                          审计轨迹 0wU8PZ Nj  
audit work                                        审计工作 R}'kF63u*  
audit working paper                                 审计工作底稿 Yq-N k:H|  
audited financial statement                        审计会计报表,已审计财务报表 X YO09#>&  
Auditing Guidelines (the~)                      审计规范指南 -]\cUQ0  
auditing standards                             审计准则 L s6P< "V  
audit-oriented working paper                          (审计)业务类工作底稿 5}@6euT5$  
authorisation                                     授权 ~( 54-9&  
authorisation of transaction                       交易的授权 v<c~ '?YzO  
availability                                         可获得性 Hg\+:}k&9  
B xs_l+/cZ  
balance                                      余额;差额;平衡 ;O5p>o  
balance sheet                                    资产负债表 %T4htZa  
bank                                                 银行 ?9 hw]Q6r}  
bank account                                    银行账户,银行户头 }<6xZ y  
bank statement                                 银行对账单 a<9cj@h  
barter transaction                              易货交易,以物换物交易 ^_BHgbS%;  
basis of audit                                    审计依据 O) NEt  
basis of preparation                                (会计报表的)编制基础 STmn%&  
book of account                               账目,账簿 {-;lcOD  
borrowing                                         借款,贷款,借债 69AgPAv<k  
branch                                              分支,分支机构,分店 3)ac  
brought forward                                (账户余额等的)承上年,承上期,承上页 G66A]FIg  
budget                                              预算 *T\- iICw  
building                                      建筑物;大楼 U+gOojRy{  
business conditions                                  业务情况,经营情况 q{I,i(%m8  
business licence                               (企业等的)营业执照 jkw:h0hX  
business relation                                业务关系 $xqI3UaX  
R?@F%J;tx  
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只看该作者 1楼 发表于: 2012-04-24
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