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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 yf `.%  
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审计词汇英汉对照 } u(d'9u  
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A - XE79 fQ  
91-P)%?  
vDu0  
ability to continue as a going concern               持续经营能力 /Nj:!! AN  
acceptability                                     可接受性,可接受程度 Y0/jH2n  
acceptable level of detection risk                     检查风险的可接受水平 '#cT4_D^lI  
acceptance of engagement                       接受委托 qPFG+~\c  
accepting the engagement for the first time              首次接受委托 ~[ d=s  
access to asset                                         对资产的接触 pr0@sri@  
according to                                     根据,依据,依照 h]J&A  
account balance                                账户余额 j33P~H~  
account for                                       对……进行会计处理,核算;解释 AJ;u&&c4C\  
accounting                                        会计,会计学 OmTZ-*N  
accounting advisory serve                        会计咨询服务 pm' @2dT  
accounting firm                                 会计师事务所 m [g< K  
accounting information                      会计信息,会计资料 ~pd1 )  
accounting period                             会计期间 ;kyL>mV{  
accounting policies                                   会计政策 `nd#< w>  
accounting professional bodies                 会计职业组织,会计职业团体 % +kT  
accounting records                                   会计记录 !wLH&X$XT  
accounting responsibility                           会计责任 /%J&/2Wz  
accounting service                             会计服务 @e.OU(Bf  
accounting standards                                会计准则 nZ`2Z7!  
Accounting Standards for Business Enterprises       企业会计准则 LyJTK1]#  
accounting system                             会计系统 egxJ3.  
accounting treatment                                会计处理 $nGbT4sc  
accuracy                                    准确性,精确性 U:mq7Rd8  
additional audit procedures                      追加审计程序 @\%)'WU  
addressee                                         收件人,收信人 -!C Y,'3  
Administration of State-owned Assets  (the~)     国有资产管理局 0@sr NuW  
administrative laws and regulations                 行政法规 SQ~N X)  
adverse impact                                 不利影响,负面影响 :|n>H+Y  
adverse opinion                                反对意见 }%o+1 <=  
advisory group                                  咨询组,顾问组 o@<6TlZM  
agency fee                                        代理费,代理费用 1^x2WlUm4  
aggregate                                          总计,合计为…… O?j98H Sya  
alternation of document and record                 变造文件和记录 .gM>FUH3L  
alternative audit procedures                      替代审计程序,备选审计程序 jM3Y|}+  
amend                                              修改,修订 ! kOl$!X4  
amortisation                                      摊销 r?5@Etpg  
analytical capacity                             分析能力 Kh:#S|   
analytical procedures                               分析性程序 j$|Yd=  
annual financial statements                        年度会计报表,年度财务报表 XvA0nEi  
appendix                                          附录,附表 JGSk4  
applicable                                         适用的 yv !''F:9F  
applicable laws and regulations                 适用的法规 :" <B@Z  
application systems                                  应用系统 RKo P6LGw  
apply consistently                              一贯地执行,一贯地实施 0XQ".:+h  
appropriate                                       适当的,合适的; BqLtTo?'  
征用,挪用 v' 9(et  
appropriate authorization                          适当的授权 aCUV[CPw  
appropriateness of audit evidence                    审计证据的适当性 OU)p)Y_z  
approval                                    批准,核准 8H 3!; ]  
assertion                                    (会计报表上的)认定;确认 g6@NPQ  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 7G>0,'XC  
asset                                                 资产,财产 os(Jr!p_=  
asset restructuring                             资产重组 r.a9W? (E  
assignment of duties                                 职责的划分 Cb@S </b  
assistant                                     助理,助理人员 (}~eD  
associated company                                 联属公司,联营公司 _ntW}})K  
association                                        联合,结合;协会,社团 ~G{$P'[  
assumption                                       假设,假定 H z3 S^o7  
at a given date                                         在某一特定时日 (1elF)  
attestation                                         鉴证,公证 "#\bQf}  
attestation service                             鉴证服务 @KW+?maW  
audit adjustment                                审计调整 S,"ChR  
audit areas                                        审计领域 }<\65 B$1  
audit conclusion                                审计结论 !7 ZfT?&  
audit effectiveness                             审计效果 ];b!*Z  
audit efficiency                                  审计效率 t7!>5e)C}  
audit engagement letter                      审计业务约定书 ktw!T{  
audit evidence                                          审计证据 #a'x)$2;R|  
audit fee                                    审计费 >Rki[SNb-b  
audit files                                          审计档案 MR)KLM0   
audit findings                                     审计中发现的事项 $ vw}p.  
audit implementation stage                        审计实施阶段 ,I2re G  
audit mark                                        审计标识 YW$x:  
audit materiality                                 审计重要性 od5w9E.  
audit method                                     审计方法 Y8`))MeD  
audit objective                                         审计目标,审计目的 .z-^Ga*  
audit of financial statements                      会计报表审计,财务报表审计 1&@wb'MBs.  
audit opinion                                     审计意见 O 44IH`SI  
audit period                                      被审计期间,被审计年度 2p3u6\y  
audit plan                                          审计计划 H8t{ >C)]  
audit planning                                    编制审计计划,制定审计计划,审计计划 !{]v='   
audit planning stage                                  审计计划阶段 h4B#T'b  
audit procedure                                审计程序 C(t6;&H  
audit programme                               审计程序表,具体审计计划 }_kI>  
audit report                                       审计报告 602eLV)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {ZsWZJ!  
audit report with a qualified opinion                 有保留意见的审计报告 WlQ&Yau  
audit report with an adverse opinion                否定意见的审计报告 S4:\`L o-;  
audit report with dual dates                      双重日期审计报告 KEVy%AP=*h  
audit reporting stage                                 审计报告阶段 }PIGj}F/  
audit responsibility                                   审计责任 w7t"&=pF7  
audit results                                      审计结果 W'2-3J  
audit risk                                          审计风险 }rMpp[  
audit sampling                                          审计抽样 Q RmQ>  
audit sampling techniques                         审计抽样方法,审计抽样技术 a@=36gx)  
audit strategies                                  审计策略  0[!gk]p  
audit summary                                         审计总结,审计小结 QWW7I.9r  
audit team                                         审计小组 }zS&H-8K  
audit test                                    审计测试 'ZZ WH  
audit trail                                          审计轨迹 q(ET)xCeD  
audit work                                        审计工作 ^Lv ^W  
audit working paper                                 审计工作底稿 #2vG_B<M)  
audited financial statement                        审计会计报表,已审计财务报表 \PMKmJ X0O  
Auditing Guidelines (the~)                      审计规范指南 Y %D*O  
auditing standards                             审计准则 PN^1  
audit-oriented working paper                          (审计)业务类工作底稿 v/ 00L R  
authorisation                                     授权 !e\R;bYM  
authorisation of transaction                       交易的授权 vb ^!(  
availability                                         可获得性 /2\= sTd  
B KjfKo;T  
balance                                      余额;差额;平衡 pQMpkAX  
balance sheet                                    资产负债表 10I`AjF0  
bank                                                 银行 ?eVuz x  
bank account                                    银行账户,银行户头 Y <i}"eI*  
bank statement                                 银行对账单 yJ`1},^  
barter transaction                              易货交易,以物换物交易 k$x 'v#  
basis of audit                                    审计依据  q>.t~  
basis of preparation                                (会计报表的)编制基础 rB&j"p}Q  
book of account                               账目,账簿  H[!Q  
borrowing                                         借款,贷款,借债 K84c E  
branch                                              分支,分支机构,分店 6M vR R  
brought forward                                (账户余额等的)承上年,承上期,承上页 L\?g/l+k  
budget                                              预算 mhkAI@)>  
building                                      建筑物;大楼 mF:s-+  
business conditions                                  业务情况,经营情况 'W2$wN+P  
business licence                               (企业等的)营业执照 2#A9D.- h  
business relation                                业务关系 @P 5@ &G  
"KE38`NL  
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只看该作者 1楼 发表于: 2012-04-24
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