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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 2)O-EAn  
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审计词汇英汉对照 G[34:J  
   ')ZM# :G  
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ability to continue as a going concern               持续经营能力 N_AAhD  
acceptability                                     可接受性,可接受程度 4.?tP7UE  
acceptable level of detection risk                     检查风险的可接受水平 v[S>   
acceptance of engagement                       接受委托 l/|bU9o /u  
accepting the engagement for the first time              首次接受委托 1Yj^N" =  
access to asset                                         对资产的接触 yXg #<H6V  
according to                                     根据,依据,依照 -oSfp23u  
account balance                                账户余额 4~;x(e@S  
account for                                       对……进行会计处理,核算;解释 lFHj]%Y  
accounting                                        会计,会计学 oA_T9uh[  
accounting advisory serve                        会计咨询服务 zT;F4_p3G-  
accounting firm                                 会计师事务所 N@Ie VF  
accounting information                      会计信息,会计资料 D]NfA2B7  
accounting period                             会计期间 8t { -  
accounting policies                                   会计政策 /5@4}m>Z@  
accounting professional bodies                 会计职业组织,会计职业团体 wWaO"N]  
accounting records                                   会计记录 nJEm&"AI  
accounting responsibility                           会计责任 ~0S_ S+e  
accounting service                             会计服务 ?OW!zE:  
accounting standards                                会计准则 Z_Tu* F  
Accounting Standards for Business Enterprises       企业会计准则 Mp8BilH-T  
accounting system                             会计系统 9NX/OctFa'  
accounting treatment                                会计处理 PjL"7^Q&  
accuracy                                    准确性,精确性 *{}Y :  
additional audit procedures                      追加审计程序 f@:.bp8VB8  
addressee                                         收件人,收信人 B2}|b^'I  
Administration of State-owned Assets  (the~)     国有资产管理局 }jF67c->  
administrative laws and regulations                 行政法规 ^cQTRO|  
adverse impact                                 不利影响,负面影响 Hzd tR  
adverse opinion                                反对意见 |&O7F;/_  
advisory group                                  咨询组,顾问组 >5,nB<  
agency fee                                        代理费,代理费用 :i ;iSrKy  
aggregate                                          总计,合计为…… n2<#]2h  
alternation of document and record                 变造文件和记录 @@&([f  
alternative audit procedures                      替代审计程序,备选审计程序 &y1 64xn'h  
amend                                              修改,修订 ~,199K#'  
amortisation                                      摊销 XMt5o&U1  
analytical capacity                             分析能力 RgF5w<Vd.  
analytical procedures                               分析性程序 [N$#&4{Je  
annual financial statements                        年度会计报表,年度财务报表 ]{mz %\  
appendix                                          附录,附表 >P@JiR<@\n  
applicable                                         适用的 hj~nLgpN  
applicable laws and regulations                 适用的法规 e.8(t EqZ1  
application systems                                  应用系统 "YUh4uZ~P  
apply consistently                              一贯地执行,一贯地实施 *U[Nn5#?  
appropriate                                       适当的,合适的; AD_aI %7  
征用,挪用 :cx}I  
appropriate authorization                          适当的授权 +7HM7cw  
appropriateness of audit evidence                    审计证据的适当性 VeLuL:4I  
approval                                    批准,核准 xy/B<.M1  
assertion                                    (会计报表上的)认定;确认 3%"r%:fQB/  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 1:L _qL  
asset                                                 资产,财产 Sdk:-Zuv  
asset restructuring                             资产重组 @wzzI 7}C  
assignment of duties                                 职责的划分 !R{C  
assistant                                     助理,助理人员 r`t|}m  
associated company                                 联属公司,联营公司 $)V_oQSqn  
association                                        联合,结合;协会,社团 T B!z:n  
assumption                                       假设,假定 9 ZKB,  
at a given date                                         在某一特定时日 s]tBd !~  
attestation                                         鉴证,公证 JjD'2"z  
attestation service                             鉴证服务 ;rD M%S@  
audit adjustment                                审计调整 WyO7,Qr\   
audit areas                                        审计领域 s>A!Egmo  
audit conclusion                                审计结论 nPAVrDg O  
audit effectiveness                             审计效果 "4 Lt:o4x  
audit efficiency                                  审计效率 U$-;^=;  
audit engagement letter                      审计业务约定书 -d|Q|zF^x  
audit evidence                                          审计证据 GI]sE]tZ  
audit fee                                    审计费 f{m,?[1C,  
audit files                                          审计档案 WAzYnl'p  
audit findings                                     审计中发现的事项 }ZP;kM$g  
audit implementation stage                        审计实施阶段 ~M>EB6  
audit mark                                        审计标识 BtPUUy.  
audit materiality                                 审计重要性 |H.i$8_A  
audit method                                     审计方法 n0/H2>I[  
audit objective                                         审计目标,审计目的 ?1+JBl~/d  
audit of financial statements                      会计报表审计,财务报表审计 N+l 0XjZD9  
audit opinion                                     审计意见 Nb[zm|.  
audit period                                      被审计期间,被审计年度 fR:BF47  
audit plan                                          审计计划 yu<'-)T.?  
audit planning                                    编制审计计划,制定审计计划,审计计划 ,wyfMOGLt  
audit planning stage                                  审计计划阶段 "kYzgi  
audit procedure                                审计程序 =V)88@W  
audit programme                               审计程序表,具体审计计划 `{1&*4!  
audit report                                       审计报告 gM0 ^k6bB8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m!Iax]D{  
audit report with a qualified opinion                 有保留意见的审计报告 sHt PO[h  
audit report with an adverse opinion                否定意见的审计报告 ~v /NG  
audit report with dual dates                      双重日期审计报告 m'L7K K-Y)  
audit reporting stage                                 审计报告阶段 ]bPj%sb*@  
audit responsibility                                   审计责任 l phELPh  
audit results                                      审计结果 & o2F4  
audit risk                                          审计风险 0n'~wz"wB  
audit sampling                                          审计抽样 ? iX1;c9  
audit sampling techniques                         审计抽样方法,审计抽样技术 <c,/+ lQ^  
audit strategies                                  审计策略 {*X8!P7C  
audit summary                                         审计总结,审计小结 x_C#ALq9  
audit team                                         审计小组 #/Ul W  
audit test                                    审计测试 3@d{C^\  
audit trail                                          审计轨迹 )ZyEn%  
audit work                                        审计工作 h{$mL#J  
audit working paper                                 审计工作底稿 /Ir|& <yB  
audited financial statement                        审计会计报表,已审计财务报表 Z#2AK63/T  
Auditing Guidelines (the~)                      审计规范指南 9JG9;[  
auditing standards                             审计准则 [f_4%Now  
audit-oriented working paper                          (审计)业务类工作底稿 oj8_e xx  
authorisation                                     授权 _fVC\18T  
authorisation of transaction                       交易的授权 9PU9BYBG  
availability                                         可获得性 YTQom!O  
B zW,Nv>Ac5  
balance                                      余额;差额;平衡 /~4wM#Yi8  
balance sheet                                    资产负债表 &WqKsH$  
bank                                                 银行 wRc=;f  
bank account                                    银行账户,银行户头 _cWz9 ;  
bank statement                                 银行对账单 {3jV ,S  
barter transaction                              易货交易,以物换物交易 QGWfF,q  
basis of audit                                    审计依据 P,(Tu.EPk  
basis of preparation                                (会计报表的)编制基础 BQs~>}(V  
book of account                               账目,账簿 K2W$I H:.  
borrowing                                         借款,贷款,借债 bZ/4O*B  
branch                                              分支,分支机构,分店 RpAtd^I  
brought forward                                (账户余额等的)承上年,承上期,承上页 |k # ~  
budget                                              预算 r*n_#&-7  
building                                      建筑物;大楼 +cDz`)N,,  
business conditions                                  业务情况,经营情况 k:+Bex$g  
business licence                               (企业等的)营业执照 bIX'|=  
business relation                                业务关系 #rE#lHo  
6X@]<R  
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只看该作者 1楼 发表于: 2012-04-24
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