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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 <O9WCl  
   -}qay@cDt  
审计词汇英汉对照  Z1H  
   o) eW5s,6  
A Xa8_kv_  
\XY2s&"  
yaj1nq! *"  
ability to continue as a going concern               持续经营能力 w4y ???90)  
acceptability                                     可接受性,可接受程度 k: s86q  
acceptable level of detection risk                     检查风险的可接受水平 1\f8-:C  
acceptance of engagement                       接受委托 Sr10ot&ox  
accepting the engagement for the first time              首次接受委托 -J!k|GK#MX  
access to asset                                         对资产的接触 mX SLH'  
according to                                     根据,依据,依照 c_?!V  
account balance                                账户余额 TAM`i3{D  
account for                                       对……进行会计处理,核算;解释 %'F[(VB   
accounting                                        会计,会计学 ^oHK.x#{  
accounting advisory serve                        会计咨询服务 w RTzpG4  
accounting firm                                 会计师事务所 (B+zh  
accounting information                      会计信息,会计资料 $<wU>X  
accounting period                             会计期间 +]Bx4r?p  
accounting policies                                   会计政策 ~xZ )btf  
accounting professional bodies                 会计职业组织,会计职业团体 %c c<>Hi  
accounting records                                   会计记录 ~o ;*{ Q  
accounting responsibility                           会计责任 l&Fx< W  
accounting service                             会计服务 fwyz|>H_Y(  
accounting standards                                会计准则 C"}]P W  
Accounting Standards for Business Enterprises       企业会计准则 doe u`  
accounting system                             会计系统 )vur$RX  
accounting treatment                                会计处理 1K$8F ~%Z  
accuracy                                    准确性,精确性 BYDOTy/%nJ  
additional audit procedures                      追加审计程序 $uNYus^vS  
addressee                                         收件人,收信人 9%Ftln6  
Administration of State-owned Assets  (the~)     国有资产管理局 n;dp%SD  
administrative laws and regulations                 行政法规 DOo34l6#  
adverse impact                                 不利影响,负面影响 zI>,A|yy  
adverse opinion                                反对意见 !Ys.KDL  
advisory group                                  咨询组,顾问组 r#.\5aQ t  
agency fee                                        代理费,代理费用 q(@hYp#O"3  
aggregate                                          总计,合计为…… .7zdA IKW  
alternation of document and record                 变造文件和记录 d 'wWj  
alternative audit procedures                      替代审计程序,备选审计程序 tO QY./I  
amend                                              修改,修订 `Axn   
amortisation                                      摊销 ;lb@o,R :  
analytical capacity                             分析能力 ?< $DQ%bf  
analytical procedures                               分析性程序 G0h7MO%x  
annual financial statements                        年度会计报表,年度财务报表 t5za$kW'&  
appendix                                          附录,附表 B8G1 #V_jK  
applicable                                         适用的 &@ D,|kHk  
applicable laws and regulations                 适用的法规 ;,]Wtmu)7  
application systems                                  应用系统 \xaK?_hv  
apply consistently                              一贯地执行,一贯地实施  t"'aQr  
appropriate                                       适当的,合适的; F0FF:><  
征用,挪用 |4FvP R [  
appropriate authorization                          适当的授权 E^jb#9\R  
appropriateness of audit evidence                    审计证据的适当性 ?\Jl] {i2  
approval                                    批准,核准  bR5+({yH  
assertion                                    (会计报表上的)认定;确认 Vz&!N/0i  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 <[GkhPfZ  
asset                                                 资产,财产 nz]+G2 h  
asset restructuring                             资产重组 -z4pI=  
assignment of duties                                 职责的划分 /v:+ vh*mS  
assistant                                     助理,助理人员 Q<pL5[00fD  
associated company                                 联属公司,联营公司 |P]>[}mD  
association                                        联合,结合;协会,社团 p[%FH?  
assumption                                       假设,假定 :AB$d~${M>  
at a given date                                         在某一特定时日 F .JvMy3  
attestation                                         鉴证,公证 B [O1^jdO  
attestation service                             鉴证服务 Ik4U+'z6  
audit adjustment                                审计调整 toCT5E_0=  
audit areas                                        审计领域 Fn!kest  
audit conclusion                                审计结论 s k_Q\0a  
audit effectiveness                             审计效果 t|aBe7t7  
audit efficiency                                  审计效率 oUBn:Ir@  
audit engagement letter                      审计业务约定书 M1T)e9k=x  
audit evidence                                          审计证据 Xj<B!Wn*Xb  
audit fee                                    审计费 l;SqjkN  
audit files                                          审计档案 H?>R#Ds-  
audit findings                                     审计中发现的事项 =7mn= w?  
audit implementation stage                        审计实施阶段 h>+,ba"D  
audit mark                                        审计标识 Ie~#k[X  
audit materiality                                 审计重要性 AA um1xl  
audit method                                     审计方法 bEE'50 D  
audit objective                                         审计目标,审计目的 /K9Tn  
audit of financial statements                      会计报表审计,财务报表审计 \Z ^YaKj&  
audit opinion                                     审计意见 IPoNAi<b  
audit period                                      被审计期间,被审计年度 z\8Kz ]n~  
audit plan                                          审计计划 $;dSM<r  
audit planning                                    编制审计计划,制定审计计划,审计计划 >\ :kP>U  
audit planning stage                                  审计计划阶段 /t0 83  
audit procedure                                审计程序 G_~w0r#  
audit programme                               审计程序表,具体审计计划 bi bjFg   
audit report                                       审计报告 t .&YD x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E8~Bp-G)  
audit report with a qualified opinion                 有保留意见的审计报告 d[5?P?h')  
audit report with an adverse opinion                否定意见的审计报告 _kb $S  
audit report with dual dates                      双重日期审计报告 )q\|f_  
audit reporting stage                                 审计报告阶段 %_!YonRY|X  
audit responsibility                                   审计责任  T^ ^o  
audit results                                      审计结果 pN"d~Z8  
audit risk                                          审计风险 N4Z%8:"pj  
audit sampling                                          审计抽样 k!K}<sX2  
audit sampling techniques                         审计抽样方法,审计抽样技术 FaC;vuSpy  
audit strategies                                  审计策略 uFIr.U$V  
audit summary                                         审计总结,审计小结 7W6tz\Y  
audit team                                         审计小组 ! K#Q[Ee  
audit test                                    审计测试  DKu4e  
audit trail                                          审计轨迹 ~ FW@  
audit work                                        审计工作 EC2KK)=n}  
audit working paper                                 审计工作底稿 JZP>`c21y]  
audited financial statement                        审计会计报表,已审计财务报表 Ms.1RCup  
Auditing Guidelines (the~)                      审计规范指南 %B$~yx3#  
auditing standards                             审计准则 QcGyuS.B  
audit-oriented working paper                          (审计)业务类工作底稿 jX79N m|  
authorisation                                     授权 Lmx95[#@a  
authorisation of transaction                       交易的授权 k1HukGa  
availability                                         可获得性 LoQm&3/  
B C{<qc,!4  
balance                                      余额;差额;平衡 @JS O=8  
balance sheet                                    资产负债表 lz?F ,].  
bank                                                 银行 pDO&I]S`q0  
bank account                                    银行账户,银行户头 18pi3i[  
bank statement                                 银行对账单 y-gSal  
barter transaction                              易货交易,以物换物交易 z!quA7s<]  
basis of audit                                    审计依据 `w1|(Sk$h  
basis of preparation                                (会计报表的)编制基础 L<encPJt  
book of account                               账目,账簿 f:gXXigY,  
borrowing                                         借款,贷款,借债 AXhV#nZt0  
branch                                              分支,分支机构,分店 _4VF>#b  
brought forward                                (账户余额等的)承上年,承上期,承上页 mr]IxTv  
budget                                              预算 't:|>;Wx  
building                                      建筑物;大楼 y,i:BQJ<  
business conditions                                  业务情况,经营情况 &{?*aK&%3l  
business licence                               (企业等的)营业执照 TOp|Qt n  
business relation                                业务关系 E`3yf9"  
lV/-jkR  
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只看该作者 1楼 发表于: 2012-04-24
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