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[专业英语]审计词汇英汉对照 [复制链接]

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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 n])-+[F  
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审计词汇英汉对照 ,!`94{Ggv  
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ability to continue as a going concern               持续经营能力 &&1q@m,cP  
acceptability                                     可接受性,可接受程度 apW0(&\  
acceptable level of detection risk                     检查风险的可接受水平 vBUl6EmWu  
acceptance of engagement                       接受委托 v\9: G  
accepting the engagement for the first time              首次接受委托 4fDo }~  
access to asset                                         对资产的接触  KR  
according to                                     根据,依据,依照 ,v"/3Ff{,  
account balance                                账户余额 ^V^In-[!y:  
account for                                       对……进行会计处理,核算;解释 ^$][ah  
accounting                                        会计,会计学 7f4R5c  
accounting advisory serve                        会计咨询服务 0Sz&Og uv  
accounting firm                                 会计师事务所 cz_4cMgxu  
accounting information                      会计信息,会计资料 /)8  0@  
accounting period                             会计期间 ^q"wd?((h  
accounting policies                                   会计政策 ?e |'I"  
accounting professional bodies                 会计职业组织,会计职业团体 (xU+Y1*g"%  
accounting records                                   会计记录 D\Y)E#%,  
accounting responsibility                           会计责任 N0s)Nao4  
accounting service                             会计服务 ':,6s  
accounting standards                                会计准则 l<<G". ?  
Accounting Standards for Business Enterprises       企业会计准则 `Tzq vnn  
accounting system                             会计系统 "?j|;p@!>  
accounting treatment                                会计处理 ixJUq o  
accuracy                                    准确性,精确性 Ow\9vf6H  
additional audit procedures                      追加审计程序 F"a^`E&  
addressee                                         收件人,收信人 @4:cn  
Administration of State-owned Assets  (the~)     国有资产管理局 -X@;"0v  
administrative laws and regulations                 行政法规 ?o0#h  
adverse impact                                 不利影响,负面影响 6'C!Au  
adverse opinion                                反对意见 SwQ. tK1p  
advisory group                                  咨询组,顾问组 {nQ}t }B  
agency fee                                        代理费,代理费用 /,v:!*  
aggregate                                          总计,合计为…… KmV>tn BQ  
alternation of document and record                 变造文件和记录 \Rn.ug  
alternative audit procedures                      替代审计程序,备选审计程序 P F.sM(  
amend                                              修改,修订 Q}jbk9gM5  
amortisation                                      摊销 hMJ \a  
analytical capacity                             分析能力  OU=9fw  
analytical procedures                               分析性程序 S&-sl   
annual financial statements                        年度会计报表,年度财务报表 0:G@a&Lr  
appendix                                          附录,附表 Fm}O,=  
applicable                                         适用的 , IUMH]D  
applicable laws and regulations                 适用的法规 3w )S=4lB  
application systems                                  应用系统 ~QdwoeaD  
apply consistently                              一贯地执行,一贯地实施 4x'^?0H@  
appropriate                                       适当的,合适的; whNRUOK:  
征用,挪用 rOY^w9!  
appropriate authorization                          适当的授权 Tu_dkif'  
appropriateness of audit evidence                    审计证据的适当性 P's<M  
approval                                    批准,核准 pmCBe6n \l  
assertion                                    (会计报表上的)认定;确认 kt1f2cj  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 c7\bA7.  
asset                                                 资产,财产 z>j%-3_1  
asset restructuring                             资产重组 z@y* jT  
assignment of duties                                 职责的划分 ^F?H)[0  
assistant                                     助理,助理人员 f.jAJ; N>  
associated company                                 联属公司,联营公司 RA[` Cp"  
association                                        联合,结合;协会,社团 LWbWj ^  
assumption                                       假设,假定 62EJ# q[  
at a given date                                         在某一特定时日 f Jv 0 B*  
attestation                                         鉴证,公证 F__>`Do l  
attestation service                             鉴证服务 3:Co K#  
audit adjustment                                审计调整 w]yLdfi!  
audit areas                                        审计领域 ECkfFE`  
audit conclusion                                审计结论 cb%w,yXw  
audit effectiveness                             审计效果 54F([w  
audit efficiency                                  审计效率 2|}p&~G(  
audit engagement letter                      审计业务约定书 =< CH(4!  
audit evidence                                          审计证据 |r-<t  
audit fee                                    审计费 8gC(N3/E"  
audit files                                          审计档案 0nie>  
audit findings                                     审计中发现的事项 j{_MDE7N  
audit implementation stage                        审计实施阶段 uy\YJ.WMQ  
audit mark                                        审计标识 4 d]  
audit materiality                                 审计重要性 s* 9tWSd  
audit method                                     审计方法 g8kw|BgnL  
audit objective                                         审计目标,审计目的 f`Wfw3  
audit of financial statements                      会计报表审计,财务报表审计 1Y9Ye?~jd  
audit opinion                                     审计意见 7 oZ-D~3  
audit period                                      被审计期间,被审计年度 q/OraPAB  
audit plan                                          审计计划 `MTOe 1  
audit planning                                    编制审计计划,制定审计计划,审计计划 l"*>>/U k  
audit planning stage                                  审计计划阶段 &I(|aZx?J  
audit procedure                                审计程序 r)j#Skh].  
audit programme                               审计程序表,具体审计计划 ]Vwky]d  
audit report                                       审计报告 s?Q`#qD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .j&jf^a5  
audit report with a qualified opinion                 有保留意见的审计报告 h y[_  
audit report with an adverse opinion                否定意见的审计报告 iBUf1v  
audit report with dual dates                      双重日期审计报告 aRG[F*BY  
audit reporting stage                                 审计报告阶段 E"G. _<3J8  
audit responsibility                                   审计责任 g<.8iW 'c  
audit results                                      审计结果 _)Qt,$  
audit risk                                          审计风险 0_]aF8j  
audit sampling                                          审计抽样 8=nm`7(]  
audit sampling techniques                         审计抽样方法,审计抽样技术 !-MG"\#Wq  
audit strategies                                  审计策略 p`d:g BZ  
audit summary                                         审计总结,审计小结 Ej34^*m9k  
audit team                                         审计小组 qw , >~  
audit test                                    审计测试 PPq*_Cf  
audit trail                                          审计轨迹 uk'<9g^  
audit work                                        审计工作 ' xi..  
audit working paper                                 审计工作底稿 rLKDeB  
audited financial statement                        审计会计报表,已审计财务报表 +?@qu x!  
Auditing Guidelines (the~)                      审计规范指南 }bnkTC  
auditing standards                             审计准则 mMj Vbeh[  
audit-oriented working paper                          (审计)业务类工作底稿 qJ!oH&/cD  
authorisation                                     授权 7I44BC*R~  
authorisation of transaction                       交易的授权 blPC"3}3Vd  
availability                                         可获得性 ^X;>?_Bk  
B *xjIl<`pK  
balance                                      余额;差额;平衡 qnm9L w#  
balance sheet                                    资产负债表 w6yeX<!ll  
bank                                                 银行 y(z U:.  
bank account                                    银行账户,银行户头 p-6.:y  
bank statement                                 银行对账单 VN".NEL  
barter transaction                              易货交易,以物换物交易 6FmgK" t8  
basis of audit                                    审计依据 PJ.jgN(r  
basis of preparation                                (会计报表的)编制基础 d!X?R}  
book of account                               账目,账簿 ^R$dG[Qf  
borrowing                                         借款,贷款,借债 |V7a26h  
branch                                              分支,分支机构,分店 1 M{#"t{6  
brought forward                                (账户余额等的)承上年,承上期,承上页 0`thND)?O  
budget                                              预算 ^KF'/9S   
building                                      建筑物;大楼 N~kYT\$b#  
business conditions                                  业务情况,经营情况 18HHEW{  
business licence                               (企业等的)营业执照 SYwNx">Bq  
business relation                                业务关系 O^$Zz<  
#e=^-yE  
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只看该作者 1楼 发表于: 2012-04-24
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