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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 b'St14_  
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审计词汇英汉对照 ^Qs-@]E-  
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ability to continue as a going concern               持续经营能力 NGd|7S[^+c  
acceptability                                     可接受性,可接受程度 >8#(GXnSt  
acceptable level of detection risk                     检查风险的可接受水平 pIqPIuy  
acceptance of engagement                       接受委托 :R"k=l1  
accepting the engagement for the first time              首次接受委托 DOw< XlvC  
access to asset                                         对资产的接触 "mSDL:$  
according to                                     根据,依据,依照 LGgEq -  
account balance                                账户余额 );@@>~  
account for                                       对……进行会计处理,核算;解释 !3-mPG< ]  
accounting                                        会计,会计学 0v,DQJ?w8  
accounting advisory serve                        会计咨询服务 B@63=a*kG  
accounting firm                                 会计师事务所 nv2Y6e}dG  
accounting information                      会计信息,会计资料 |rq~.cA  
accounting period                             会计期间 i/, G=yA  
accounting policies                                   会计政策 vpMNulXb,  
accounting professional bodies                 会计职业组织,会计职业团体 (t&P. N/  
accounting records                                   会计记录 (|I0C 'Ki  
accounting responsibility                           会计责任 OV;Ho  
accounting service                             会计服务 "a?k #!E  
accounting standards                                会计准则 MV e5j+8  
Accounting Standards for Business Enterprises       企业会计准则 KJ.ra\ F  
accounting system                             会计系统 &bRmr/D  
accounting treatment                                会计处理 D@"q2 !  
accuracy                                    准确性,精确性  @j9yc  
additional audit procedures                      追加审计程序 st:[|`  
addressee                                         收件人,收信人 W7O%.xP  
Administration of State-owned Assets  (the~)     国有资产管理局 Bb}JyT  
administrative laws and regulations                 行政法规 ygd'Nh!@  
adverse impact                                 不利影响,负面影响 t8U)za  
adverse opinion                                反对意见 A&Ut:Oi A  
advisory group                                  咨询组,顾问组  UY+~,a  
agency fee                                        代理费,代理费用 qV@xEgW#r  
aggregate                                          总计,合计为…… jQ4Pv`  
alternation of document and record                 变造文件和记录 66[yL(*+  
alternative audit procedures                      替代审计程序,备选审计程序 Y=vA ;BE]R  
amend                                              修改,修订 Ipb 4{A&"\  
amortisation                                      摊销 *O$kF.3q  
analytical capacity                             分析能力 H_o<!YxK  
analytical procedures                               分析性程序 U@BVVH?,o  
annual financial statements                        年度会计报表,年度财务报表 yV$p(+KkS  
appendix                                          附录,附表  8Nd +  
applicable                                         适用的 "@$o'rfT  
applicable laws and regulations                 适用的法规 q ^n6"&;*  
application systems                                  应用系统 k#5S'sCF<  
apply consistently                              一贯地执行,一贯地实施 $kZ,uvKN  
appropriate                                       适当的,合适的; E IsA2 f  
征用,挪用 H-1@z$p  
appropriate authorization                          适当的授权 c)rI[P7Q  
appropriateness of audit evidence                    审计证据的适当性 t1n'Ecm(  
approval                                    批准,核准 "P&|e|7  
assertion                                    (会计报表上的)认定;确认 !MTm4Ls  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ]\+bx=  
asset                                                 资产,财产 OC 7:Dp4  
asset restructuring                             资产重组 6:330"9  
assignment of duties                                 职责的划分 P`-(08t  
assistant                                     助理,助理人员 Hq cXP2  
associated company                                 联属公司,联营公司 .: 87B=  
association                                        联合,结合;协会,社团 :>F:G%(DK  
assumption                                       假设,假定 dn:g_!]p  
at a given date                                         在某一特定时日 Kcsje_I-M  
attestation                                         鉴证,公证 v9x $`  
attestation service                             鉴证服务 YV. *8'*  
audit adjustment                                审计调整 8p-5.GU)<e  
audit areas                                        审计领域 +ulX(u(,  
audit conclusion                                审计结论 /(W{`  
audit effectiveness                             审计效果 BXZ( %tnY  
audit efficiency                                  审计效率 f*NtnD=rJ  
audit engagement letter                      审计业务约定书 FGy7KVR  
audit evidence                                          审计证据 m&Ms[X  
audit fee                                    审计费 lBD{)Va  
audit files                                          审计档案 o7DDL{iR/  
audit findings                                     审计中发现的事项 {|%5}\%  
audit implementation stage                        审计实施阶段 n!ea)+^  
audit mark                                        审计标识 <saS2.4  
audit materiality                                 审计重要性 3|/ ;`KfQ  
audit method                                     审计方法 [9'5+RXw3  
audit objective                                         审计目标,审计目的 1YAy\F~`.  
audit of financial statements                      会计报表审计,财务报表审计 !+U#^2Gz  
audit opinion                                     审计意见 bsP:tFw>  
audit period                                      被审计期间,被审计年度 gS4K](KH |  
audit plan                                          审计计划 d0MX4bhZ  
audit planning                                    编制审计计划,制定审计计划,审计计划 A! Xn^U*p  
audit planning stage                                  审计计划阶段 9oKRu6]D-  
audit procedure                                审计程序 bxrByu~|1  
audit programme                               审计程序表,具体审计计划 g#Zb} ^  
audit report                                       审计报告 &7E0H{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k8Qv>z  
audit report with a qualified opinion                 有保留意见的审计报告 5\:#-IYJ  
audit report with an adverse opinion                否定意见的审计报告 _^#PV}  
audit report with dual dates                      双重日期审计报告 5c'rnMW4+p  
audit reporting stage                                 审计报告阶段 @#*B|lHE  
audit responsibility                                   审计责任 o'>jO.|  
audit results                                      审计结果 Vn=J$Uv0  
audit risk                                          审计风险 A5ktbj&gy<  
audit sampling                                          审计抽样 '9$xOrv  
audit sampling techniques                         审计抽样方法,审计抽样技术 0EPF; Xx  
audit strategies                                  审计策略 0t/S_Q  
audit summary                                         审计总结,审计小结 hCQ{D|/  
audit team                                         审计小组 #)my)}o\p  
audit test                                    审计测试  4>0xS -  
audit trail                                          审计轨迹 :3Ty%W&&  
audit work                                        审计工作  by>,h4  
audit working paper                                 审计工作底稿 k(u W( 6  
audited financial statement                        审计会计报表,已审计财务报表 :d)@|SR1  
Auditing Guidelines (the~)                      审计规范指南 + #S]uC  
auditing standards                             审计准则 sBwkHsDD  
audit-oriented working paper                          (审计)业务类工作底稿 &b"PjtU.X  
authorisation                                     授权 ]2h~Db=  
authorisation of transaction                       交易的授权 9#O"^.Z !  
availability                                         可获得性 9 r+' o#  
B zT!JHG  
balance                                      余额;差额;平衡 <9\_b 6  
balance sheet                                    资产负债表 h8pc<t\6  
bank                                                 银行 FZj tQ{M  
bank account                                    银行账户,银行户头 3zs~ Y3M?i  
bank statement                                 银行对账单 \DeZY97p%  
barter transaction                              易货交易,以物换物交易 &NHIX(b6  
basis of audit                                    审计依据 P/M*XUG.  
basis of preparation                                (会计报表的)编制基础 wQPjo!FEX  
book of account                               账目,账簿 #V4_.t#  
borrowing                                         借款,贷款,借债 8Ln:y'K  
branch                                              分支,分支机构,分店 8$?a?7,>|  
brought forward                                (账户余额等的)承上年,承上期,承上页 FIC 2)  
budget                                              预算 rh$%*l  
building                                      建筑物;大楼 )o AK)e  
business conditions                                  业务情况,经营情况 ^hY<avi6s  
business licence                               (企业等的)营业执照 +es.V /  
business relation                                业务关系 D' uzH|z8  
jUW{Z@{U  
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只看该作者 1楼 发表于: 2012-04-24
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