论坛风格切换切换到宽版
  • 3255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 {fog<1c  
   t6'61*)|0  
审计词汇英汉对照 hq/J6 M  
   c%|vUAq *  
A J0^{,eY<  
i(Ip(n  
v~ ^ks{  
ability to continue as a going concern               持续经营能力 `IEq@Wr#$!  
acceptability                                     可接受性,可接受程度 <Ctyht0c.  
acceptable level of detection risk                     检查风险的可接受水平 3g4e' ]t  
acceptance of engagement                       接受委托 /Zo~1q  
accepting the engagement for the first time              首次接受委托 i]it5  
access to asset                                         对资产的接触 Zxg1M  
according to                                     根据,依据,依照 u-m%=2  
account balance                                账户余额 K*_-5e  
account for                                       对……进行会计处理,核算;解释 ?VFM ]hO  
accounting                                        会计,会计学 ZhH+D`9  
accounting advisory serve                        会计咨询服务 nIfN"  
accounting firm                                 会计师事务所 y L*LJ  
accounting information                      会计信息,会计资料 (# JMB)  
accounting period                             会计期间 ]]>nbgGn#  
accounting policies                                   会计政策 :3JCvrq  
accounting professional bodies                 会计职业组织,会计职业团体 Y4QLs^IdB  
accounting records                                   会计记录 `vudS?  
accounting responsibility                           会计责任 +0VG[ c\8  
accounting service                             会计服务 t,RyeS/  
accounting standards                                会计准则 9160L qY  
Accounting Standards for Business Enterprises       企业会计准则 {tPnj_|n<  
accounting system                             会计系统 TbOJp  
accounting treatment                                会计处理 EPc!p>  
accuracy                                    准确性,精确性 i-`,/e~XT  
additional audit procedures                      追加审计程序 L >SZgmV+  
addressee                                         收件人,收信人 4[`[mE18.  
Administration of State-owned Assets  (the~)     国有资产管理局 ^w>&?A'!  
administrative laws and regulations                 行政法规 F&xv z2G  
adverse impact                                 不利影响,负面影响 sp|q((z{  
adverse opinion                                反对意见 yL.^ =   
advisory group                                  咨询组,顾问组 l$F_"o?&S@  
agency fee                                        代理费,代理费用 My. dD'C  
aggregate                                          总计,合计为…… H ZPcd_(  
alternation of document and record                 变造文件和记录 XTV0Le\f  
alternative audit procedures                      替代审计程序,备选审计程序 h%' N hV  
amend                                              修改,修订 */nuv k  
amortisation                                      摊销 (#oYyM]  
analytical capacity                             分析能力 bZ/ hg qS  
analytical procedures                               分析性程序 $57\u/(  
annual financial statements                        年度会计报表,年度财务报表 3c b[RQf  
appendix                                          附录,附表 Yt{ji  
applicable                                         适用的 _74UdD{^o  
applicable laws and regulations                 适用的法规 R;r|cep  
application systems                                  应用系统 HL@TcfOe~  
apply consistently                              一贯地执行,一贯地实施 6z Ay)~  
appropriate                                       适当的,合适的; QO2Ut!Y  
征用,挪用 =c&62;O  
appropriate authorization                          适当的授权 ?1CJf>B>  
appropriateness of audit evidence                    审计证据的适当性 CJp-Y}fGEA  
approval                                    批准,核准 [UoqIU  
assertion                                    (会计报表上的)认定;确认 L;3aZt,#O  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 )S2iIi;Bq  
asset                                                 资产,财产 V{0%xz #  
asset restructuring                             资产重组 G.Tpl-m  
assignment of duties                                 职责的划分 Hq?&Qo  
assistant                                     助理,助理人员 w,Q)@]_  
associated company                                 联属公司,联营公司 (k8Z=/N~  
association                                        联合,结合;协会,社团 YZ< NP  
assumption                                       假设,假定 'j}g  
at a given date                                         在某一特定时日 I0iY+@^5  
attestation                                         鉴证,公证 ,ijW(95{k  
attestation service                             鉴证服务 `y2ljIWJ  
audit adjustment                                审计调整 &mcR   
audit areas                                        审计领域 SiV*WxQe  
audit conclusion                                审计结论 AF GwT%ZD  
audit effectiveness                             审计效果 3T1P$E" m  
audit efficiency                                  审计效率 .Vmtx  
audit engagement letter                      审计业务约定书 J?IC~5*2  
audit evidence                                          审计证据 VD/&%O8n  
audit fee                                    审计费 12lEs3  
audit files                                          审计档案 Ir27Z P  
audit findings                                     审计中发现的事项 ^!}F%  
audit implementation stage                        审计实施阶段 g5}lLKT  
audit mark                                        审计标识 i:d`{kJ|[  
audit materiality                                 审计重要性 .fE w k  
audit method                                     审计方法 l<xFnj  
audit objective                                         审计目标,审计目的 gLD{1-v  
audit of financial statements                      会计报表审计,财务报表审计 ^X &)'H  
audit opinion                                     审计意见 )Oievu_"|  
audit period                                      被审计期间,被审计年度 < eQ[kM  
audit plan                                          审计计划 n+?-�  
audit planning                                    编制审计计划,制定审计计划,审计计划 $6!i BX@  
audit planning stage                                  审计计划阶段 IBET'!j4"  
audit procedure                                审计程序 4UD' %}>y  
audit programme                               审计程序表,具体审计计划 ({e7U17[#  
audit report                                       审计报告 #V[SQ=>x[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /lJjQ]c;>  
audit report with a qualified opinion                 有保留意见的审计报告 JpK[&/C t  
audit report with an adverse opinion                否定意见的审计报告 Fg=v6j4W  
audit report with dual dates                      双重日期审计报告 ~C| ,b"  
audit reporting stage                                 审计报告阶段 :tLbFW[  
audit responsibility                                   审计责任 Rg&19 }BU  
audit results                                      审计结果 TKOP;[1h  
audit risk                                          审计风险 ZMdW2_*F   
audit sampling                                          审计抽样 6m+W#]^  
audit sampling techniques                         审计抽样方法,审计抽样技术 c&*l"  
audit strategies                                  审计策略 kOipH |.x  
audit summary                                         审计总结,审计小结 EwQae(PpA  
audit team                                         审计小组 ,QvYTJ{  
audit test                                    审计测试 3ji:O T  
audit trail                                          审计轨迹 x: ~d@  
audit work                                        审计工作 FJwt?3\u5  
audit working paper                                 审计工作底稿 7/"@yVBW  
audited financial statement                        审计会计报表,已审计财务报表 RZh}:  
Auditing Guidelines (the~)                      审计规范指南 lw[<STpD;  
auditing standards                             审计准则 =dGKF `tR  
audit-oriented working paper                          (审计)业务类工作底稿 j#3m|dQ  
authorisation                                     授权 Hf%_}Du /`  
authorisation of transaction                       交易的授权 Z`s!dV]e9  
availability                                         可获得性 )%VCzye*{  
B 3dG4pl~  
balance                                      余额;差额;平衡 J 3=BE2L  
balance sheet                                    资产负债表 oZ:{@ =  
bank                                                 银行 e$|VG* d  
bank account                                    银行账户,银行户头 s;1e0 n  
bank statement                                 银行对账单 cPuHLwwYf  
barter transaction                              易货交易,以物换物交易 nxQ}&n  
basis of audit                                    审计依据 y|sma;D  
basis of preparation                                (会计报表的)编制基础 eYEc^nC,c)  
book of account                               账目,账簿 tU:FX[&?R  
borrowing                                         借款,贷款,借债 i03gX<=*  
branch                                              分支,分支机构,分店 zvr\36  
brought forward                                (账户余额等的)承上年,承上期,承上页 YPszk5hn  
budget                                              预算 S}7>RHe  
building                                      建筑物;大楼 "2;N2=~7  
business conditions                                  业务情况,经营情况 3LW[H+k  
business licence                               (企业等的)营业执照 `?uPn~,e8  
business relation                                业务关系 O2v.  
l>7r2;  
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