论坛风格切换切换到宽版
  • 3015阅读
  • 1回复

[专业英语]审计词汇英汉对照 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
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 ao@"j}c  
   {nl]F  
审计词汇英汉对照 %Pz'D6 /  
   &7gL&AY8  
A ?O]iX;2vM  
!!WSGZUR  
2E@ !  
ability to continue as a going concern               持续经营能力 %Q)3*L  
acceptability                                     可接受性,可接受程度 =z=$S]qN  
acceptable level of detection risk                     检查风险的可接受水平 3A~53W$M  
acceptance of engagement                       接受委托 #D{jNSB  
accepting the engagement for the first time              首次接受委托 aN87^[  
access to asset                                         对资产的接触 0Q2P"1>KT/  
according to                                     根据,依据,依照 z x7fRd$  
account balance                                账户余额 <($'jlZ  
account for                                       对……进行会计处理,核算;解释 (k@%04c  
accounting                                        会计,会计学 ]#UyYgPk  
accounting advisory serve                        会计咨询服务 4bT21J37  
accounting firm                                 会计师事务所 ]A;{D~X^w  
accounting information                      会计信息,会计资料 @kq~q; F  
accounting period                             会计期间 c[/h7!/aH  
accounting policies                                   会计政策 R4? OFhN9  
accounting professional bodies                 会计职业组织,会计职业团体 jz\LI  
accounting records                                   会计记录 E"EBj7<s  
accounting responsibility                           会计责任 71nI`.Z  
accounting service                             会计服务 yAge2m]<B  
accounting standards                                会计准则 qre.^6x  
Accounting Standards for Business Enterprises       企业会计准则 $m.e}`7SF!  
accounting system                             会计系统 ciq'fy  
accounting treatment                                会计处理 ac/=%om8u  
accuracy                                    准确性,精确性 F]#rH    
additional audit procedures                      追加审计程序 [&Kn&bdKW  
addressee                                         收件人,收信人 !,f#oCL  
Administration of State-owned Assets  (the~)     国有资产管理局 oZ)\Ya=  
administrative laws and regulations                 行政法规 U~,~GU=X  
adverse impact                                 不利影响,负面影响 /uTU *Oe  
adverse opinion                                反对意见 w(sD}YA)  
advisory group                                  咨询组,顾问组 z}Qt6na]-  
agency fee                                        代理费,代理费用 t-xw=&!w  
aggregate                                          总计,合计为…… ' 9K4A'2[  
alternation of document and record                 变造文件和记录 ER ql^Yr  
alternative audit procedures                      替代审计程序,备选审计程序 Lyx \s;  
amend                                              修改,修订 l P4A?J+Q  
amortisation                                      摊销 YKjm_)8]w  
analytical capacity                             分析能力 RJ#xq#l  
analytical procedures                               分析性程序 1:.0^?Gz  
annual financial statements                        年度会计报表,年度财务报表 ur'a{BI2R  
appendix                                          附录,附表 )PM&x   
applicable                                         适用的 p4 \r`  
applicable laws and regulations                 适用的法规 (s/hK  
application systems                                  应用系统 '?q \mi  
apply consistently                              一贯地执行,一贯地实施 {=(GY@yU/  
appropriate                                       适当的,合适的; YS}uJ&WoF  
征用,挪用 R:= %gl!  
appropriate authorization                          适当的授权 vm3B>ACJ  
appropriateness of audit evidence                    审计证据的适当性 RhJ{#G~:%  
approval                                    批准,核准 ?a8 o.&`l  
assertion                                    (会计报表上的)认定;确认 |<,!K;@  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 rt\i@}  
asset                                                 资产,财产 MEOVw[hO  
asset restructuring                             资产重组 BE54^U  
assignment of duties                                 职责的划分 +Om(&\c(6  
assistant                                     助理,助理人员 '.n0[2>  
associated company                                 联属公司,联营公司 _uvRC+~R  
association                                        联合,结合;协会,社团 QEl:>HG  
assumption                                       假设,假定 dS7?[[pg9  
at a given date                                         在某一特定时日 9-<EeV_/  
attestation                                         鉴证,公证 *vx!twu1o  
attestation service                             鉴证服务 8vhg{L..  
audit adjustment                                审计调整 I8|7~jRB  
audit areas                                        审计领域 'USol<  
audit conclusion                                审计结论 3SRz14/W_R  
audit effectiveness                             审计效果 -}liG  
audit efficiency                                  审计效率 oW:p6d  
audit engagement letter                      审计业务约定书 dtK[H+  
audit evidence                                          审计证据 UjNe0jt% s  
audit fee                                    审计费 vT*z3  
audit files                                          审计档案 8pc=Oor2Tv  
audit findings                                     审计中发现的事项 ;&|MNN^  
audit implementation stage                        审计实施阶段 Ax D&_GT  
audit mark                                        审计标识 `"N56  
audit materiality                                 审计重要性 G(LGa2;Zg  
audit method                                     审计方法 g\ r%A  
audit objective                                         审计目标,审计目的 /8Sg<  
audit of financial statements                      会计报表审计,财务报表审计 {q9[0-LyJ  
audit opinion                                     审计意见 (#Vkk]-p  
audit period                                      被审计期间,被审计年度 Fdgu=qMm  
audit plan                                          审计计划 icq!^5BzL  
audit planning                                    编制审计计划,制定审计计划,审计计划 +tbG^w %  
audit planning stage                                  审计计划阶段 w1Z9@*C!  
audit procedure                                审计程序 HZp}<7NR(7  
audit programme                               审计程序表,具体审计计划 alQMPQVin  
audit report                                       审计报告 _7j-y 9V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \2q!2XWgK  
audit report with a qualified opinion                 有保留意见的审计报告 7Eo a~  
audit report with an adverse opinion                否定意见的审计报告 <ID/\Qx`q  
audit report with dual dates                      双重日期审计报告 ; ^waUJ\Z  
audit reporting stage                                 审计报告阶段 9oOr-9t3  
audit responsibility                                   审计责任 #0K122oY  
audit results                                      审计结果 @dl{ .,J  
audit risk                                          审计风险 \>Y2I 4x<  
audit sampling                                          审计抽样 9M3XHj  
audit sampling techniques                         审计抽样方法,审计抽样技术 +!dW Q=W  
audit strategies                                  审计策略 >w,o|  
audit summary                                         审计总结,审计小结 xgw[)!g^\  
audit team                                         审计小组 fi5x0El  
audit test                                    审计测试 D%L}vugxK  
audit trail                                          审计轨迹 -;5WMX 6  
audit work                                        审计工作 Nj8 `<Sl  
audit working paper                                 审计工作底稿 9i hB;m'C)  
audited financial statement                        审计会计报表,已审计财务报表 D6cqON0a.  
Auditing Guidelines (the~)                      审计规范指南 EbEQ@6t  
auditing standards                             审计准则 rkdf htpI  
audit-oriented working paper                          (审计)业务类工作底稿 Gqe?CM  
authorisation                                     授权 jH+ddBVA  
authorisation of transaction                       交易的授权 ,>H(l$n  
availability                                         可获得性 pLB~{5u>;-  
B #G'Y 2l  
balance                                      余额;差额;平衡 %,H uG-L  
balance sheet                                    资产负债表 >HvgU_  
bank                                                 银行 J2rw4L  
bank account                                    银行账户,银行户头 )f#raXa5+  
bank statement                                 银行对账单 U?vG?{A  
barter transaction                              易货交易,以物换物交易 ~s#vP<QHa  
basis of audit                                    审计依据 #\15,!*a=  
basis of preparation                                (会计报表的)编制基础 YNEPu:5J  
book of account                               账目,账簿 e^;<T9Esr  
borrowing                                         借款,贷款,借债 ulY8$jB  
branch                                              分支,分支机构,分店 6[r-8_  
brought forward                                (账户余额等的)承上年,承上期,承上页 $ yd "bJK  
budget                                              预算 @FC|1=+  
building                                      建筑物;大楼 VB*`"4e@b<  
business conditions                                  业务情况,经营情况 dMo456L  
business licence                               (企业等的)营业执照 <1r#hFUUL  
business relation                                业务关系 ]: V R3e"H  
in>Os@e#  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
离线林凡

发帖
207
学分
1831
经验
221
精华
0
金币
0
只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
追求真理,创造价值~~~
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个