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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 OUi;f_*[r  
   1~c\J0h)d  
审计词汇英汉对照 <E4(KE  
   EL$DvJ~  
A bE/|&8  
\{ @m  
Y7.+ Ma#|  
ability to continue as a going concern               持续经营能力 bO\++zOF  
acceptability                                     可接受性,可接受程度 5G}4z>-]F)  
acceptable level of detection risk                     检查风险的可接受水平 =O }^2OARo  
acceptance of engagement                       接受委托 &T,|?0>~=J  
accepting the engagement for the first time              首次接受委托 j~k,d .17M  
access to asset                                         对资产的接触 3p=X v%xd  
according to                                     根据,依据,依照 |O_ JUl  
account balance                                账户余额 (p[#[CI9  
account for                                       对……进行会计处理,核算;解释 N l@G\_  
accounting                                        会计,会计学 R%WY!I8C  
accounting advisory serve                        会计咨询服务 /P*XB%y  
accounting firm                                 会计师事务所 ;DuVb2~+  
accounting information                      会计信息,会计资料 x#EE_i/W  
accounting period                             会计期间 $&as5z8  
accounting policies                                   会计政策 09-8Xzz  
accounting professional bodies                 会计职业组织,会计职业团体 ~a ([e\~  
accounting records                                   会计记录 V1]GOmXz  
accounting responsibility                           会计责任 _u[tv,  
accounting service                             会计服务 =7<JD}G  
accounting standards                                会计准则 EfEgY|V0  
Accounting Standards for Business Enterprises       企业会计准则 Z< i }XCE  
accounting system                             会计系统 r E+B}O  
accounting treatment                                会计处理 .t_t)'L  
accuracy                                    准确性,精确性  4u:SE   
additional audit procedures                      追加审计程序 :hZM$4  
addressee                                         收件人,收信人 r'OqG^6JFN  
Administration of State-owned Assets  (the~)     国有资产管理局 ipwlP|UjQ5  
administrative laws and regulations                 行政法规 0V1GX~2  
adverse impact                                 不利影响,负面影响 rtuaU=U  
adverse opinion                                反对意见 zWEPwOlI1P  
advisory group                                  咨询组,顾问组 XGB\rf vS  
agency fee                                        代理费,代理费用 a<<4gXx  
aggregate                                          总计,合计为…… xJCx zJ  
alternation of document and record                 变造文件和记录 0F|t@?S  
alternative audit procedures                      替代审计程序,备选审计程序 B>fZH \Y  
amend                                              修改,修订 !zX() V  
amortisation                                      摊销 f kZHy|m  
analytical capacity                             分析能力 >5 -1?vi  
analytical procedures                               分析性程序 ]Lub.r  
annual financial statements                        年度会计报表,年度财务报表 dEJqgp}\p  
appendix                                          附录,附表 Vgm'&YT  
applicable                                         适用的 'dKfXYY1`N  
applicable laws and regulations                 适用的法规 1C<cwd;9  
application systems                                  应用系统 f!x9%  
apply consistently                              一贯地执行,一贯地实施 q 6>eb  
appropriate                                       适当的,合适的; .$&^yp  
征用,挪用 ZM.'W}J{ *  
appropriate authorization                          适当的授权 (03/4*g_s  
appropriateness of audit evidence                    审计证据的适当性 2<@2_wSJ  
approval                                    批准,核准 A<+Dx  
assertion                                    (会计报表上的)认定;确认 2`4m"DtA  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 /pj[c;a O  
asset                                                 资产,财产 ]{1{XIF  
asset restructuring                             资产重组 H>C bMz1u  
assignment of duties                                 职责的划分 N{v)pu.  
assistant                                     助理,助理人员 TF8#I28AD  
associated company                                 联属公司,联营公司 ?8-Am[xH  
association                                        联合,结合;协会,社团 " @D  
assumption                                       假设,假定 Y*NzY*V\  
at a given date                                         在某一特定时日 KnG7w^  
attestation                                         鉴证,公证 (DiduSJ  
attestation service                             鉴证服务 izl6L  
audit adjustment                                审计调整 *BsK6iV b  
audit areas                                        审计领域 QF>T)1&J[7  
audit conclusion                                审计结论 nJ;^Sz17Q  
audit effectiveness                             审计效果 4qid+ [B  
audit efficiency                                  审计效率 sy"}25s  
audit engagement letter                      审计业务约定书 gA2Wo+\^bq  
audit evidence                                          审计证据 sycAAmH<  
audit fee                                    审计费 w)EY j+L  
audit files                                          审计档案 jri"#H  
audit findings                                     审计中发现的事项 m{Q #f\<  
audit implementation stage                        审计实施阶段 D>7a0p784  
audit mark                                        审计标识 b}K,wAx  
audit materiality                                 审计重要性 m Q9dF,  
audit method                                     审计方法 XO <0;9|  
audit objective                                         审计目标,审计目的 ~XOmxz0  
audit of financial statements                      会计报表审计,财务报表审计  lbHgxZ  
audit opinion                                     审计意见 8c9HJ9vk  
audit period                                      被审计期间,被审计年度 QL7b<xDQC*  
audit plan                                          审计计划 L2XhrLK.|  
audit planning                                    编制审计计划,制定审计计划,审计计划 ,CqWm9  
audit planning stage                                  审计计划阶段 h1_Z&VJ  
audit procedure                                审计程序  i;O_B5 d  
audit programme                               审计程序表,具体审计计划 Ev7.!  
audit report                                       审计报告 {+J{t\`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 & P-8_I  
audit report with a qualified opinion                 有保留意见的审计报告 ;5tOQ&p%v  
audit report with an adverse opinion                否定意见的审计报告 `\UY5n72  
audit report with dual dates                      双重日期审计报告 %,T*[d&i  
audit reporting stage                                 审计报告阶段 kOydh(yE  
audit responsibility                                   审计责任 UA$IVK&{  
audit results                                      审计结果 yT7$6x  
audit risk                                          审计风险 4}H+hk8-  
audit sampling                                          审计抽样 V%8(zt  
audit sampling techniques                         审计抽样方法,审计抽样技术 \W*L9azr  
audit strategies                                  审计策略 ]rv\sD`[  
audit summary                                         审计总结,审计小结 H!IVbL`a{  
audit team                                         审计小组 pAy4%|(  
audit test                                    审计测试 gC1LQ!:;Oi  
audit trail                                          审计轨迹 -pC'C%Q  
audit work                                        审计工作 ]RT  
audit working paper                                 审计工作底稿 `DYhGk  
audited financial statement                        审计会计报表,已审计财务报表 b G:\*1T  
Auditing Guidelines (the~)                      审计规范指南 'zYS:W  
auditing standards                             审计准则 Y9^l|,bm5  
audit-oriented working paper                          (审计)业务类工作底稿 99=~vNn  
authorisation                                     授权 !UoA6C:  
authorisation of transaction                       交易的授权 +9Tc.3vQ  
availability                                         可获得性 5 bI :xL}  
B ve d]X!  
balance                                      余额;差额;平衡 UePkSz9EU  
balance sheet                                    资产负债表 5Y *4a%"  
bank                                                 银行 .y s_'F-]0  
bank account                                    银行账户,银行户头 ,`H weIq(  
bank statement                                 银行对账单 ^2k  jO/  
barter transaction                              易货交易,以物换物交易 ~[Tcl  
basis of audit                                    审计依据 =ANr|d  
basis of preparation                                (会计报表的)编制基础 " aG6u^%  
book of account                               账目,账簿 nCq'=L,m  
borrowing                                         借款,贷款,借债 @vl$[Z|  
branch                                              分支,分支机构,分店 AX v q~XE  
brought forward                                (账户余额等的)承上年,承上期,承上页 aGbG@c8PRi  
budget                                              预算 6m_mma_,&  
building                                      建筑物;大楼 => (g_\  
business conditions                                  业务情况,经营情况 L3%frIUd  
business licence                               (企业等的)营业执照 D>5)',D8xi  
business relation                                业务关系 Ph=NH8   
@AZNF+ \W$  
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只看该作者 1楼 发表于: 2012-04-24
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