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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 5f0g7w =-  
   aEa+?6;D  
审计词汇英汉对照 /f oI.S  
   ,|z zq@fk  
A \C>vj+!cJ  
V)5,E>;EN  
hc0$mit  
ability to continue as a going concern               持续经营能力 (OwGp3g  
acceptability                                     可接受性,可接受程度 XMP4YWuVc  
acceptable level of detection risk                     检查风险的可接受水平 SS _6VE*sI  
acceptance of engagement                       接受委托 ~g#/q~UE  
accepting the engagement for the first time              首次接受委托 Y+$]N:\F\  
access to asset                                         对资产的接触 _):@C:6  
according to                                     根据,依据,依照 }$uwAevP{y  
account balance                                账户余额 1#AxFdm1  
account for                                       对……进行会计处理,核算;解释 t"J{qfNs  
accounting                                        会计,会计学 K/}x '*=  
accounting advisory serve                        会计咨询服务 br k*;  
accounting firm                                 会计师事务所 "szJ[ _B  
accounting information                      会计信息,会计资料 l:/x &=w  
accounting period                             会计期间 rp1+K4]P  
accounting policies                                   会计政策 bF,.6iKI  
accounting professional bodies                 会计职业组织,会计职业团体 Z1$U[Tsd  
accounting records                                   会计记录 .YB/7-%M[  
accounting responsibility                           会计责任 %{^|Av1Uz  
accounting service                             会计服务 qJonzFp7  
accounting standards                                会计准则 fiU#\%uJg  
Accounting Standards for Business Enterprises       企业会计准则 gzW{h0iRr  
accounting system                             会计系统 z`Nss o=  
accounting treatment                                会计处理 "8U=0a  
accuracy                                    准确性,精确性 7D 3-/_v  
additional audit procedures                      追加审计程序 eFA,xzp  
addressee                                         收件人,收信人 w0H#M)c  
Administration of State-owned Assets  (the~)     国有资产管理局 rL+.3ZO):P  
administrative laws and regulations                 行政法规 vE#8&Zq  
adverse impact                                 不利影响,负面影响 rHOhi|+  
adverse opinion                                反对意见 fsnZHL}=n  
advisory group                                  咨询组,顾问组 y[AB,Dd  
agency fee                                        代理费,代理费用 t7V7TL!5'  
aggregate                                          总计,合计为…… 8s[1-l  
alternation of document and record                 变造文件和记录 6 A#xFPYY{  
alternative audit procedures                      替代审计程序,备选审计程序 %" l;  
amend                                              修改,修订 i tk/1  
amortisation                                      摊销 -^7 $HD  
analytical capacity                             分析能力 E&@#*~   
analytical procedures                               分析性程序 "VoufXM:  
annual financial statements                        年度会计报表,年度财务报表 S ^EAE]  
appendix                                          附录,附表 {t|#>UCK  
applicable                                         适用的 v Lq%k+D#  
applicable laws and regulations                 适用的法规 ! jDopE0L  
application systems                                  应用系统 Z8Vof~  
apply consistently                              一贯地执行,一贯地实施 O%F*i2I:+k  
appropriate                                       适当的,合适的; YvP62c \  
征用,挪用 j]R[;8g  
appropriate authorization                          适当的授权 kw2d< I$]  
appropriateness of audit evidence                    审计证据的适当性 Vwjic2lGI  
approval                                    批准,核准 !yq98I'  
assertion                                    (会计报表上的)认定;确认 /<k 5"C% z  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 VTyj<6Y  
asset                                                 资产,财产 cyabqx  
asset restructuring                             资产重组 anfnqa8  
assignment of duties                                 职责的划分 s6_i>  
assistant                                     助理,助理人员 3kF+wifsz  
associated company                                 联属公司,联营公司 F :Ps>  
association                                        联合,结合;协会,社团 15aPoxo>  
assumption                                       假设,假定 yA_ly <  
at a given date                                         在某一特定时日 OTJMS_IT  
attestation                                         鉴证,公证 Z d@B6R  
attestation service                             鉴证服务 ORWi+H|  
audit adjustment                                审计调整 dIhfp7|  
audit areas                                        审计领域 \l 8_aj  
audit conclusion                                审计结论 eT(X Ri0  
audit effectiveness                             审计效果 .ns=jp  
audit efficiency                                  审计效率 oJ" D5d,  
audit engagement letter                      审计业务约定书 "sY}@Q7  
audit evidence                                          审计证据 O2="'w'kR  
audit fee                                    审计费 DvOvtd  
audit files                                          审计档案 '^[+]  
audit findings                                     审计中发现的事项 R1<$VR  
audit implementation stage                        审计实施阶段 )"6"g9A  
audit mark                                        审计标识 'Yc^9;C(  
audit materiality                                 审计重要性 qZ @d:u  
audit method                                     审计方法 fy|I3  
audit objective                                         审计目标,审计目的 |Sua4~yL(  
audit of financial statements                      会计报表审计,财务报表审计 cN&:V2,  
audit opinion                                     审计意见 gm!sLZ!X  
audit period                                      被审计期间,被审计年度 NZ6:Zz M  
audit plan                                          审计计划 1~LfR  
audit planning                                    编制审计计划,制定审计计划,审计计划 T,vh=UF%]  
audit planning stage                                  审计计划阶段 `s Pk:cNz~  
audit procedure                                审计程序 =20 +(<  
audit programme                               审计程序表,具体审计计划 h/8p2Mrqi  
audit report                                       审计报告 " *W# z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 owVks-/  
audit report with a qualified opinion                 有保留意见的审计报告 a1%}Ee  
audit report with an adverse opinion                否定意见的审计报告 H~>8q~o]  
audit report with dual dates                      双重日期审计报告 <X1 lq9 lW  
audit reporting stage                                 审计报告阶段 X-TGrdoX  
audit responsibility                                   审计责任 :2C <;o  
audit results                                      审计结果 gjX1z{{~L  
audit risk                                          审计风险 +*Uv+oC|  
audit sampling                                          审计抽样 EIyFGCw|U  
audit sampling techniques                         审计抽样方法,审计抽样技术 p0]\QM l1  
audit strategies                                  审计策略 &}pF6eIar  
audit summary                                         审计总结,审计小结 Hr!$mf)h  
audit team                                         审计小组 >lzXyT6x8  
audit test                                    审计测试 ZW0\_1  
audit trail                                          审计轨迹 KtH^k&z.f  
audit work                                        审计工作 %^nNt:N0  
audit working paper                                 审计工作底稿 .j tv Hr}U  
audited financial statement                        审计会计报表,已审计财务报表 de.f?y  
Auditing Guidelines (the~)                      审计规范指南 E'(nJ  
auditing standards                             审计准则 yx:+Xy*N  
audit-oriented working paper                          (审计)业务类工作底稿 oGl<i  
authorisation                                     授权 aIrM-c8.O  
authorisation of transaction                       交易的授权 Q7<VuXy  
availability                                         可获得性 NuUiW*|`7  
B <o*b6 m%  
balance                                      余额;差额;平衡 niW"o-}  
balance sheet                                    资产负债表 @7.7+blS"H  
bank                                                 银行 i1m>|[@k  
bank account                                    银行账户,银行户头 t* A[v  
bank statement                                 银行对账单 IA[:-2_  
barter transaction                              易货交易,以物换物交易 k_zn>aR$F  
basis of audit                                    审计依据 k)X\z@I'  
basis of preparation                                (会计报表的)编制基础 S7#dyAX8  
book of account                               账目,账簿 bX(/2_l  
borrowing                                         借款,贷款,借债 #<Xq\yC51  
branch                                              分支,分支机构,分店 e5n]@mu%  
brought forward                                (账户余额等的)承上年,承上期,承上页 bqp^\yu-E  
budget                                              预算 S?C.:  
building                                      建筑物;大楼 5 ;XYF0  
business conditions                                  业务情况,经营情况 ~w|h;*Bj  
business licence                               (企业等的)营业执照 ,9_O4O%  
business relation                                业务关系 ]*lZFP~  
!cM<&3/  
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只看该作者 1楼 发表于: 2012-04-24
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