论坛风格切换切换到宽版
  • 6260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 %#] T.g  
   _$bx4a  
审计词汇英汉对照 `riv`+J{s  
   mm{U 5  
A D1j 7i v  
:,ym)|YV  
yav)mO~QU6  
ability to continue as a going concern               持续经营能力 O?2<rbx  
acceptability                                     可接受性,可接受程度 \YKh'|04  
acceptable level of detection risk                     检查风险的可接受水平 tAC,'im:*  
acceptance of engagement                       接受委托 c\] L  
accepting the engagement for the first time              首次接受委托 vfbe=)}[  
access to asset                                         对资产的接触 , X$Avdc2  
according to                                     根据,依据,依照 fN4p G*D  
account balance                                账户余额 gP`!MlY@  
account for                                       对……进行会计处理,核算;解释 asq/_`  
accounting                                        会计,会计学 -E500F*b  
accounting advisory serve                        会计咨询服务 (jm.vL&5j  
accounting firm                                 会计师事务所 g~y9j8 8?  
accounting information                      会计信息,会计资料 n47=eKd70  
accounting period                             会计期间 NF1D8uI  
accounting policies                                   会计政策 @NH Ruk+  
accounting professional bodies                 会计职业组织,会计职业团体 aEk*-v#{  
accounting records                                   会计记录 C5WCRg5&  
accounting responsibility                           会计责任 1`}fbX;"m)  
accounting service                             会计服务 D}061~zb$  
accounting standards                                会计准则 wU ; f   
Accounting Standards for Business Enterprises       企业会计准则 $HXB !$d  
accounting system                             会计系统 nfJ8Rt   
accounting treatment                                会计处理 v\Wm[Ld  
accuracy                                    准确性,精确性 xk*3,J6BK  
additional audit procedures                      追加审计程序 Fm;)7.% >  
addressee                                         收件人,收信人 KJ)nGoP>  
Administration of State-owned Assets  (the~)     国有资产管理局 {''|iwLr  
administrative laws and regulations                 行政法规 9V66~Bf 5  
adverse impact                                 不利影响,负面影响 ommKf[h%i  
adverse opinion                                反对意见 eTF8B<?  
advisory group                                  咨询组,顾问组 r;XQ i  
agency fee                                        代理费,代理费用 YDNqW P7s  
aggregate                                          总计,合计为…… $&C(oh$:  
alternation of document and record                 变造文件和记录 {\aSEE /'  
alternative audit procedures                      替代审计程序,备选审计程序 y\_S11{v  
amend                                              修改,修订 "pZ3  
amortisation                                      摊销 h3kHI?jMWG  
analytical capacity                             分析能力 b66X])+4jE  
analytical procedures                               分析性程序 0`!Q-G7  
annual financial statements                        年度会计报表,年度财务报表 V{h@nhq  
appendix                                          附录,附表 ~^^ey17   
applicable                                         适用的 )R^Cqo'  
applicable laws and regulations                 适用的法规 Z0=m:h  
application systems                                  应用系统 2Z O'X9  
apply consistently                              一贯地执行,一贯地实施 H<;Fb;b  
appropriate                                       适当的,合适的; } x.)gW  
征用,挪用 |\a:]SlH  
appropriate authorization                          适当的授权 Hk]BC  
appropriateness of audit evidence                    审计证据的适当性 $&8h=e~]-  
approval                                    批准,核准 8`G{1lr4o  
assertion                                    (会计报表上的)认定;确认 u3wC }Zo  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 s\W  
asset                                                 资产,财产 \B2d(=~4  
asset restructuring                             资产重组 >'6GcnEb4.  
assignment of duties                                 职责的划分 m I zBK]@^  
assistant                                     助理,助理人员 qP"JNswI_  
associated company                                 联属公司,联营公司 JQ_gM._3  
association                                        联合,结合;协会,社团 ,0Zn hS)kq  
assumption                                       假设,假定 Ys $YI{  
at a given date                                         在某一特定时日 4VNb`!e  
attestation                                         鉴证,公证 x~;EH6$5'/  
attestation service                             鉴证服务 z`/.v&<>V  
audit adjustment                                审计调整 (L5'rNk  
audit areas                                        审计领域 +^kxFQ(:  
audit conclusion                                审计结论 rh`.$/^  
audit effectiveness                             审计效果 qd+[ShrhqZ  
audit efficiency                                  审计效率 mY`]33??v  
audit engagement letter                      审计业务约定书 |2@en=EYk  
audit evidence                                          审计证据 &^IcL!t[  
audit fee                                    审计费 z"K( bw6  
audit files                                          审计档案 h)_Gxe "x  
audit findings                                     审计中发现的事项 >C3NtGvy  
audit implementation stage                        审计实施阶段 z9 w&uZzi  
audit mark                                        审计标识 jRG\C=&(x  
audit materiality                                 审计重要性 -k&{nD|  
audit method                                     审计方法 <{/;1Dru  
audit objective                                         审计目标,审计目的 tQ~<i %;  
audit of financial statements                      会计报表审计,财务报表审计 lmQ6X  
audit opinion                                     审计意见 _~[?> cF%  
audit period                                      被审计期间,被审计年度 |:9Ir^  
audit plan                                          审计计划 v (ka,Dk3  
audit planning                                    编制审计计划,制定审计计划,审计计划 3}4p_}f/[4  
audit planning stage                                  审计计划阶段 i7nL_N  
audit procedure                                审计程序 'qV3O+@MF  
audit programme                               审计程序表,具体审计计划 !\0F.*   
audit report                                       审计报告 OB6J.dF[%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,?k%jcR  
audit report with a qualified opinion                 有保留意见的审计报告 C.>  
audit report with an adverse opinion                否定意见的审计报告 GVG!sM mnX  
audit report with dual dates                      双重日期审计报告 Cq gk  
audit reporting stage                                 审计报告阶段 >`89N'lZBm  
audit responsibility                                   审计责任 e8WEz 4r_  
audit results                                      审计结果 f<89$/w  
audit risk                                          审计风险 (`6%og#8  
audit sampling                                          审计抽样 j/9WOIfa  
audit sampling techniques                         审计抽样方法,审计抽样技术 2vc\=  
audit strategies                                  审计策略 fpvvV(  
audit summary                                         审计总结,审计小结 Y}LLOj@L  
audit team                                         审计小组 JoCA{Fa}  
audit test                                    审计测试 .Z=Ce!  
audit trail                                          审计轨迹 yW\XNX  
audit work                                        审计工作 *KK[(o}^J-  
audit working paper                                 审计工作底稿 BWUt{,?KU  
audited financial statement                        审计会计报表,已审计财务报表 M!gBmQZ1  
Auditing Guidelines (the~)                      审计规范指南 lwOf)jK:J  
auditing standards                             审计准则 8/3u/  
audit-oriented working paper                          (审计)业务类工作底稿 Wp5]Uk  
authorisation                                     授权 sEce{"VC  
authorisation of transaction                       交易的授权 +z-[s6q2m  
availability                                         可获得性 $Z;BQJVH  
B $n= O  
balance                                      余额;差额;平衡 |2)Sd[ q  
balance sheet                                    资产负债表 X>8-` p  
bank                                                 银行 -Z%F mv8  
bank account                                    银行账户,银行户头 |gnAqkW0  
bank statement                                 银行对账单 ] @X{dc  
barter transaction                              易货交易,以物换物交易 ^qxdmMp)l  
basis of audit                                    审计依据 m0A#6=<  
basis of preparation                                (会计报表的)编制基础 Ly9Q}dL  
book of account                               账目,账簿 P:sAqvH6  
borrowing                                         借款,贷款,借债 ]9jZndgC  
branch                                              分支,分支机构,分店 s^w\zzYb  
brought forward                                (账户余额等的)承上年,承上期,承上页 -bypuMQ-p  
budget                                              预算 ITyzs4"VV  
building                                      建筑物;大楼 (I4y[jnD  
business conditions                                  业务情况,经营情况 v&fGCD\R  
business licence                               (企业等的)营业执照 |q;Al z{  
business relation                                业务关系 W`$[j0  
}A|))Ao|  
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