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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 7^TXlW n^G  
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审计词汇英汉对照 YYr&r.6  
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A =(5GU<}  
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ability to continue as a going concern               持续经营能力 ~@?-|xLqQ  
acceptability                                     可接受性,可接受程度 }w ^ T9OC  
acceptable level of detection risk                     检查风险的可接受水平 "t&k{\$\  
acceptance of engagement                       接受委托 Cj9O [  
accepting the engagement for the first time              首次接受委托 {,2_K6#  
access to asset                                         对资产的接触 ^o\p|f>f  
according to                                     根据,依据,依照 q/-j`'A_pb  
account balance                                账户余额 Q~!hr0 ZR  
account for                                       对……进行会计处理,核算;解释 +ENW=N  
accounting                                        会计,会计学 .eXA.9 |jm  
accounting advisory serve                        会计咨询服务 ;C3?Ic  
accounting firm                                 会计师事务所 0F'UFn>{  
accounting information                      会计信息,会计资料 ZboJszNb;  
accounting period                             会计期间 #$B,8LFz,$  
accounting policies                                   会计政策 ?JTyNg4<  
accounting professional bodies                 会计职业组织,会计职业团体 ZDJWd=E  
accounting records                                   会计记录 Cj\+u\U #  
accounting responsibility                           会计责任 mg/kyua^  
accounting service                             会计服务  at]Q4  
accounting standards                                会计准则 #LgoKiP!Y  
Accounting Standards for Business Enterprises       企业会计准则 gH)B` @  
accounting system                             会计系统 `0sk2fn  
accounting treatment                                会计处理 B2WX#/lgd  
accuracy                                    准确性,精确性 % peb{i  
additional audit procedures                      追加审计程序 <OfzE5  
addressee                                         收件人,收信人 cNc _ n<M  
Administration of State-owned Assets  (the~)     国有资产管理局 A0u:Fm{E  
administrative laws and regulations                 行政法规 IqKXFORiNI  
adverse impact                                 不利影响,负面影响 k 0Yixa  
adverse opinion                                反对意见 gt(nZ  
advisory group                                  咨询组,顾问组 0-f-  
agency fee                                        代理费,代理费用 &7u Ra1/R  
aggregate                                          总计,合计为…… =U`c }dhS  
alternation of document and record                 变造文件和记录 BF|FW  
alternative audit procedures                      替代审计程序,备选审计程序 &YKzK)@  
amend                                              修改,修订 iPpJ`i#@+  
amortisation                                      摊销 iquGLwJ  
analytical capacity                             分析能力 Vn;] ''_  
analytical procedures                               分析性程序 ]3jH^7[?  
annual financial statements                        年度会计报表,年度财务报表 M= _CqK*  
appendix                                          附录,附表 "0)G|pZI  
applicable                                         适用的 G_4P)G3H  
applicable laws and regulations                 适用的法规 Nj8)HR  
application systems                                  应用系统 5D* V%v  
apply consistently                              一贯地执行,一贯地实施 o e"ShhT  
appropriate                                       适当的,合适的; )/N! {`.9  
征用,挪用 y36aoKH  
appropriate authorization                          适当的授权 --)[>6)I  
appropriateness of audit evidence                    审计证据的适当性 UF&Wgj [  
approval                                    批准,核准 /2cOZ1G;  
assertion                                    (会计报表上的)认定;确认 K L~sEli  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 !,uw./8@Ku  
asset                                                 资产,财产 nz l,y,  
asset restructuring                             资产重组 JdEb _c3S  
assignment of duties                                 职责的划分 XX6)(  
assistant                                     助理,助理人员 Ve) :I  
associated company                                 联属公司,联营公司 '#6DI"vJ  
association                                        联合,结合;协会,社团 R~-q! nC  
assumption                                       假设,假定 iO`f{?b  
at a given date                                         在某一特定时日 [' 1?'*  
attestation                                         鉴证,公证 k"zHrn"$  
attestation service                             鉴证服务 &>+Z$ZD  
audit adjustment                                审计调整 epm|pA*  
audit areas                                        审计领域 5UyK1e))  
audit conclusion                                审计结论 q[K)bg{ HB  
audit effectiveness                             审计效果 Fj4:_(%nG  
audit efficiency                                  审计效率 CP^^ct-C  
audit engagement letter                      审计业务约定书 R!CUR~F  
audit evidence                                          审计证据 ZVU)@[s  
audit fee                                    审计费 )dcGV$4t[  
audit files                                          审计档案 ,fFJSY^  
audit findings                                     审计中发现的事项 XWV~6"  
audit implementation stage                        审计实施阶段 BJ/%{ C`g  
audit mark                                        审计标识 / KM+PeO  
audit materiality                                 审计重要性  ^k=[P  
audit method                                     审计方法 c2"OpI  
audit objective                                         审计目标,审计目的 E;0"1 P|S  
audit of financial statements                      会计报表审计,财务报表审计 t-/^O  
audit opinion                                     审计意见 '"a8<7  
audit period                                      被审计期间,被审计年度 GvY8O|a  
audit plan                                          审计计划 eO#)QoHj^  
audit planning                                    编制审计计划,制定审计计划,审计计划 4V5*6O9(u  
audit planning stage                                  审计计划阶段 u"ow?[E  
audit procedure                                审计程序 -xlI'gNg7  
audit programme                               审计程序表,具体审计计划 L^}kwu#  
audit report                                       审计报告 b-XBs7OAx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GEgf_C!%@  
audit report with a qualified opinion                 有保留意见的审计报告 j^M@0o  
audit report with an adverse opinion                否定意见的审计报告 x g@;d  
audit report with dual dates                      双重日期审计报告 EIAT*l:NW  
audit reporting stage                                 审计报告阶段 ^m\n[<x ^  
audit responsibility                                   审计责任 FS[CUoA  
audit results                                      审计结果 EBm\rM8  
audit risk                                          审计风险 nS#;<p$\  
audit sampling                                          审计抽样 IU/*YI%W  
audit sampling techniques                         审计抽样方法,审计抽样技术 pQD8#y)`C  
audit strategies                                  审计策略 mc$dR, H0  
audit summary                                         审计总结,审计小结 ~QXNOtVsN  
audit team                                         审计小组 )erPp@  
audit test                                    审计测试 ;2^=#7I?  
audit trail                                          审计轨迹 MwZ`NH|n3"  
audit work                                        审计工作 ^`$KN0PY  
audit working paper                                 审计工作底稿 +%^D)   
audited financial statement                        审计会计报表,已审计财务报表 .u)YZN0\  
Auditing Guidelines (the~)                      审计规范指南 ~2H)#`\ac8  
auditing standards                             审计准则 XOoND  
audit-oriented working paper                          (审计)业务类工作底稿 >r3Wo%F'  
authorisation                                     授权 TQ F D  
authorisation of transaction                       交易的授权 LQ._?35r  
availability                                         可获得性 6K &V}  
B ' x|B'  
balance                                      余额;差额;平衡 Xc.~6nYp  
balance sheet                                    资产负债表 K>-m8.~\E  
bank                                                 银行 qe0@tKim  
bank account                                    银行账户,银行户头 'RhMzPmY>  
bank statement                                 银行对账单 v^pE= f*/  
barter transaction                              易货交易,以物换物交易 Sx}h$E:  
basis of audit                                    审计依据 $W)FpN;CW/  
basis of preparation                                (会计报表的)编制基础 =i.[|g"  
book of account                               账目,账簿 ) ":~`Z*@  
borrowing                                         借款,贷款,借债 ;2$^=:8  
branch                                              分支,分支机构,分店 FD8aO?wvg  
brought forward                                (账户余额等的)承上年,承上期,承上页 f -#fi7  
budget                                              预算 M@.1P<:h  
building                                      建筑物;大楼 IV\@GM:ait  
business conditions                                  业务情况,经营情况 mu(S 9  
business licence                               (企业等的)营业执照 <I} k%q'  
business relation                                业务关系 {It4=I)M  
"<kmiK/  
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只看该作者 1楼 发表于: 2012-04-24
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