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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 hV)I C9  
   D~}4N1  
审计词汇英汉对照 bUNp>H>L  
   j06DP _9M  
A A 3l1$t#w  
N INiX(  
RWE%? `   
ability to continue as a going concern               持续经营能力 ;DTNw=  
acceptability                                     可接受性,可接受程度 jQhf)B  
acceptable level of detection risk                     检查风险的可接受水平 <4Fd ~  
acceptance of engagement                       接受委托 pFuQ!7Uk  
accepting the engagement for the first time              首次接受委托 IP3-lru  
access to asset                                         对资产的接触 ~+F: QrXcI  
according to                                     根据,依据,依照 }`(k X]][  
account balance                                账户余额 7>'F=}6[Y  
account for                                       对……进行会计处理,核算;解释 1 /`>Eh  
accounting                                        会计,会计学 /zWWUl`:  
accounting advisory serve                        会计咨询服务 =[ ,adB  
accounting firm                                 会计师事务所 ?#'qY6 ^  
accounting information                      会计信息,会计资料 ntT| G0E  
accounting period                             会计期间 {BF\G%v;+  
accounting policies                                   会计政策 Smp+}-3O  
accounting professional bodies                 会计职业组织,会计职业团体 |w5#a_adM  
accounting records                                   会计记录 -'2.^a-8-g  
accounting responsibility                           会计责任 1NTe@r!y  
accounting service                             会计服务 lc#H%Qlg  
accounting standards                                会计准则 ]8#{rQ(  
Accounting Standards for Business Enterprises       企业会计准则 P|?z1JUd  
accounting system                             会计系统 C"}x=cK  
accounting treatment                                会计处理 ) E\pQ5&  
accuracy                                    准确性,精确性 =Y BJ7.Y  
additional audit procedures                      追加审计程序 <i5^izg  
addressee                                         收件人,收信人 K;95M^C\O*  
Administration of State-owned Assets  (the~)     国有资产管理局 z(ajR*\#  
administrative laws and regulations                 行政法规 :/3`+&T^/  
adverse impact                                 不利影响,负面影响 "~ /3  
adverse opinion                                反对意见 Qmrcng}P  
advisory group                                  咨询组,顾问组 ,ZSu o4  
agency fee                                        代理费,代理费用 Z#Fw 1  
aggregate                                          总计,合计为…… l @Ki`if  
alternation of document and record                 变造文件和记录 5^xt/vYa)  
alternative audit procedures                      替代审计程序,备选审计程序 ><=af 9T  
amend                                              修改,修订 PQK_*hJG"  
amortisation                                      摊销 1ysA~2  
analytical capacity                             分析能力 Fri5_rxLl  
analytical procedures                               分析性程序 >iCMjT]4  
annual financial statements                        年度会计报表,年度财务报表 %bsdC0xM  
appendix                                          附录,附表 Bw$-*FYE  
applicable                                         适用的 % /s1ma6q  
applicable laws and regulations                 适用的法规 (mEZ4yM  
application systems                                  应用系统 .cb mCFXL  
apply consistently                              一贯地执行,一贯地实施 ;(sb^O  
appropriate                                       适当的,合适的; ]8^2(^3ct  
征用,挪用 bY<"$);s  
appropriate authorization                          适当的授权 [Yv5Sw  
appropriateness of audit evidence                    审计证据的适当性 @.0,k a,X  
approval                                    批准,核准 g/E;OcFaO  
assertion                                    (会计报表上的)认定;确认 o^ 4+eE  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 9we=aX5  
asset                                                 资产,财产 [kXe)dMX8  
asset restructuring                             资产重组 ]mc,FlhU@  
assignment of duties                                 职责的划分 b9U2afd  
assistant                                     助理,助理人员 #Ky0` n  
associated company                                 联属公司,联营公司 (X8N?tJ  
association                                        联合,结合;协会,社团 IJ0RHDod:  
assumption                                       假设,假定 R[Rs2eS_  
at a given date                                         在某一特定时日 1~*_H_Q't  
attestation                                         鉴证,公证 T|m+UL p~  
attestation service                             鉴证服务 ex['{|a{  
audit adjustment                                审计调整 }"T:z{n  
audit areas                                        审计领域 8_uDxd  
audit conclusion                                审计结论 `8Om*{xg  
audit effectiveness                             审计效果 >8VJ!Kg4  
audit efficiency                                  审计效率 #8`G&S*  
audit engagement letter                      审计业务约定书 acH.L _B:  
audit evidence                                          审计证据 <I>q1m?KN  
audit fee                                    审计费 WlY%f}l n  
audit files                                          审计档案 X[|>r@Aa!  
audit findings                                     审计中发现的事项 %8ul}}d9  
audit implementation stage                        审计实施阶段 D H/1 :H  
audit mark                                        审计标识 Y,a.9AWw)  
audit materiality                                 审计重要性 ":Q70*xSm  
audit method                                     审计方法 HCP Be2  
audit objective                                         审计目标,审计目的 HqbTJ!a  
audit of financial statements                      会计报表审计,财务报表审计 u0x\5!?2  
audit opinion                                     审计意见 /#XO!%=7  
audit period                                      被审计期间,被审计年度 *f[`Yv  
audit plan                                          审计计划 <sTa Xaq?  
audit planning                                    编制审计计划,制定审计计划,审计计划 \C L`j  
audit planning stage                                  审计计划阶段 J:>TV.TP  
audit procedure                                审计程序 t^YDCcvoQ  
audit programme                               审计程序表,具体审计计划 464Z0C  
audit report                                       审计报告 c" l~=1Dr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MDlC U  
audit report with a qualified opinion                 有保留意见的审计报告 PvM<#zq_  
audit report with an adverse opinion                否定意见的审计报告 l"- D@]"  
audit report with dual dates                      双重日期审计报告 5E%W;$3Pb  
audit reporting stage                                 审计报告阶段 Y 8P  
audit responsibility                                   审计责任 QCjmg5bf'7  
audit results                                      审计结果 J@$>d  
audit risk                                          审计风险 tpVtbh1)u  
audit sampling                                          审计抽样 -uh /W=Q1R  
audit sampling techniques                         审计抽样方法,审计抽样技术 $UH_)Q2#J^  
audit strategies                                  审计策略 [ -%oO  
audit summary                                         审计总结,审计小结 t512]eqhb(  
audit team                                         审计小组 8xNKVj)@  
audit test                                    审计测试 EH[?*>+s  
audit trail                                          审计轨迹 ZHZ>YSqCS  
audit work                                        审计工作 |.,y M|  
audit working paper                                 审计工作底稿 eBP N[V  
audited financial statement                        审计会计报表,已审计财务报表 !ine|NM  
Auditing Guidelines (the~)                      审计规范指南 Z?b. PC/  
auditing standards                             审计准则 v\<`"  
audit-oriented working paper                          (审计)业务类工作底稿 ]s<Q-/X  
authorisation                                     授权 J/mL B7^R  
authorisation of transaction                       交易的授权 /qz( ra  
availability                                         可获得性 2n@"|\uHD  
B B}3s=+L@8  
balance                                      余额;差额;平衡 ~v5tx  
balance sheet                                    资产负债表 w0.#/6  
bank                                                 银行 H<qR^a  
bank account                                    银行账户,银行户头 { u;ntDr  
bank statement                                 银行对账单 z*R"917  
barter transaction                              易货交易,以物换物交易 dx~F [  
basis of audit                                    审计依据 =\q3;5[  
basis of preparation                                (会计报表的)编制基础 0!^{V:DtQ  
book of account                               账目,账簿 IX3r$}4  
borrowing                                         借款,贷款,借债 B (BWdrG  
branch                                              分支,分支机构,分店 m1frN#3  
brought forward                                (账户余额等的)承上年,承上期,承上页 kt@+UK."  
budget                                              预算 DZ EA*E>  
building                                      建筑物;大楼 2. |Y  
business conditions                                  业务情况,经营情况 yyXJ_B  
business licence                               (企业等的)营业执照 6h5*b8LxA  
business relation                                业务关系 aC: rrS  
UH)A n:9  
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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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