论坛风格切换切换到宽版
  • 3060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 AVl~{k|  
   3GH(wSv9\  
审计词汇英汉对照 D)Q)NI  
   -F\qnsZ2  
A "5Uh< X  
x;LzG t:w  
5GQLd  
ability to continue as a going concern               持续经营能力 F S"eM"z  
acceptability                                     可接受性,可接受程度 n6MM5h/#r  
acceptable level of detection risk                     检查风险的可接受水平 C [uOReo  
acceptance of engagement                       接受委托 VsK>6S\T  
accepting the engagement for the first time              首次接受委托 ?wb+L  
access to asset                                         对资产的接触 id^sr Mw  
according to                                     根据,依据,依照 yClx` S(  
account balance                                账户余额 O( z}H}Fv  
account for                                       对……进行会计处理,核算;解释 \.uc06  
accounting                                        会计,会计学 QA#3bFZt1n  
accounting advisory serve                        会计咨询服务 (:pq77  
accounting firm                                 会计师事务所 S'LZk9E  
accounting information                      会计信息,会计资料 $t~@xCi]S  
accounting period                             会计期间 l [GOs&D1  
accounting policies                                   会计政策 Ju2l?Rr X  
accounting professional bodies                 会计职业组织,会计职业团体 A"v{~  
accounting records                                   会计记录 "TcW4U9  
accounting responsibility                           会计责任 L<V3KS2y  
accounting service                             会计服务 1f'Hif*r_X  
accounting standards                                会计准则 (ljF{)Ml+=  
Accounting Standards for Business Enterprises       企业会计准则 7.Kc:7  
accounting system                             会计系统 CZ<~3bEF  
accounting treatment                                会计处理 j*v40mXl`2  
accuracy                                    准确性,精确性 ccFn.($p?,  
additional audit procedures                      追加审计程序 kc `V4b%  
addressee                                         收件人,收信人 E.`U`L  
Administration of State-owned Assets  (the~)     国有资产管理局 Z8#Gwyinx  
administrative laws and regulations                 行政法规 ^].jH+7i*  
adverse impact                                 不利影响,负面影响 !7bw5H  
adverse opinion                                反对意见 pd[ncL  
advisory group                                  咨询组,顾问组 X-LA}YH=tS  
agency fee                                        代理费,代理费用 h}`!(K^;3  
aggregate                                          总计,合计为…… 8~lIe:F-  
alternation of document and record                 变造文件和记录 AK!hK>u`  
alternative audit procedures                      替代审计程序,备选审计程序 qa`- * 4m  
amend                                              修改,修订 [, RI-#n  
amortisation                                      摊销 d[ >`")2)  
analytical capacity                             分析能力 nlYR-.  
analytical procedures                               分析性程序 YgUH'P-  
annual financial statements                        年度会计报表,年度财务报表 4+$b~ u  
appendix                                          附录,附表 $2^`Uca  
applicable                                         适用的 *^\HU =&  
applicable laws and regulations                 适用的法规 *OJ/V O  
application systems                                  应用系统 wxg^Bq)D*R  
apply consistently                              一贯地执行,一贯地实施 `:m!~  
appropriate                                       适当的,合适的; fWc|gq  
征用,挪用 #11NPo9  
appropriate authorization                          适当的授权 0MMEo~dih  
appropriateness of audit evidence                    审计证据的适当性 K,'*Dz  
approval                                    批准,核准 kd`0E-QU  
assertion                                    (会计报表上的)认定;确认 :<Y}l-x  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 O,bkQY$v  
asset                                                 资产,财产 ?3ig)J,e[  
asset restructuring                             资产重组 .d;Iht,[  
assignment of duties                                 职责的划分 Nc OP L\  
assistant                                     助理,助理人员 /MMd`VrC2  
associated company                                 联属公司,联营公司 `afIYXP  
association                                        联合,结合;协会,社团 FWue;pw3  
assumption                                       假设,假定 %CwL:.|  
at a given date                                         在某一特定时日 gWABY%!}  
attestation                                         鉴证,公证 =gfI!w  
attestation service                             鉴证服务 v2r&('pV  
audit adjustment                                审计调整 0~wF3BgV  
audit areas                                        审计领域 @vL20O.  
audit conclusion                                审计结论 G+xt5n.%  
audit effectiveness                             审计效果 ]M/9#mD9~  
audit efficiency                                  审计效率 Oa;X +  
audit engagement letter                      审计业务约定书 '{ I_\~*  
audit evidence                                          审计证据 FGO[ |]7IN  
audit fee                                    审计费 -K,-h[ o  
audit files                                          审计档案 '7wd$rl  
audit findings                                     审计中发现的事项 ?Xdak|?i  
audit implementation stage                        审计实施阶段 ~R$~&x(b  
audit mark                                        审计标识 SG}V[Glk  
audit materiality                                 审计重要性 g4`Kp; }&'  
audit method                                     审计方法 uw\2qU3gk  
audit objective                                         审计目标,审计目的 09A X-JP  
audit of financial statements                      会计报表审计,财务报表审计 }bN%u3mHws  
audit opinion                                     审计意见 2!&&|Mh}  
audit period                                      被审计期间,被审计年度 UYk>'\%H0  
audit plan                                          审计计划 b|Q)[y]  
audit planning                                    编制审计计划,制定审计计划,审计计划 iGB_{F~t4}  
audit planning stage                                  审计计划阶段 I;5R2" 3  
audit procedure                                审计程序 C%*k.$#r!  
audit programme                               审计程序表,具体审计计划 0;S,tJg  
audit report                                       审计报告 |qZ ko[W}=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }X GEX:1K  
audit report with a qualified opinion                 有保留意见的审计报告 +_XmlX A3Z  
audit report with an adverse opinion                否定意见的审计报告 )X4K2~k*  
audit report with dual dates                      双重日期审计报告 +^*iZ6{+7  
audit reporting stage                                 审计报告阶段  Qk!;M |  
audit responsibility                                   审计责任 AL$&|=C-$  
audit results                                      审计结果 yC 77c=  
audit risk                                          审计风险 DG4 d"Jy  
audit sampling                                          审计抽样 e%8|<g+n6  
audit sampling techniques                         审计抽样方法,审计抽样技术 x^Yl*iq  
audit strategies                                  审计策略 gaA<}Tp,  
audit summary                                         审计总结,审计小结 ? JL7=o X  
audit team                                         审计小组 LjL[V'JL  
audit test                                    审计测试 nJPyM/p  
audit trail                                          审计轨迹 iAT)VQ&  
audit work                                        审计工作 ^[%%r3"$C  
audit working paper                                 审计工作底稿 85 EQ5yY  
audited financial statement                        审计会计报表,已审计财务报表 ]9}HEu;1M  
Auditing Guidelines (the~)                      审计规范指南 98 8]}{w  
auditing standards                             审计准则 Oj<S.fi  
audit-oriented working paper                          (审计)业务类工作底稿 BCe_@  
authorisation                                     授权 *[= bR>  
authorisation of transaction                       交易的授权 rkiT1YTY  
availability                                         可获得性 +T9:Udi  
B XLMb=T~S  
balance                                      余额;差额;平衡 *yl>T^DjTC  
balance sheet                                    资产负债表 0$7.g!h?  
bank                                                 银行 s2j['g5  
bank account                                    银行账户,银行户头 .]aF 1}AI  
bank statement                                 银行对账单 /1?R?N2>0  
barter transaction                              易货交易,以物换物交易 eIl]oC7*  
basis of audit                                    审计依据 iC iZJ"  
basis of preparation                                (会计报表的)编制基础 kB5.(O  
book of account                               账目,账簿 $gBd <N9|c  
borrowing                                         借款,贷款,借债 Y(.OF Q  
branch                                              分支,分支机构,分店 7ugZE93!  
brought forward                                (账户余额等的)承上年,承上期,承上页 7d92 Pe  
budget                                              预算 CK, 6ytB  
building                                      建筑物;大楼 > iE!m  
business conditions                                  业务情况,经营情况 `jS T  
business licence                               (企业等的)营业执照 r>bJ%M}  
business relation                                业务关系 5N J4  
1-RIN}CSd  
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