论坛风格切换切换到宽版
  • 4678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 6 ufF34tA  
   g\ r%A  
审计词汇英汉对照 O|t@p=]  
   JLS|G?#0  
A 7J ~usF>A  
x|#R$^4CY  
3` ov?T(H  
ability to continue as a going concern               持续经营能力 _]SV@q^  
acceptability                                     可接受性,可接受程度 w1Z9@*C!  
acceptable level of detection risk                     检查风险的可接受水平 qpo3b7(N  
acceptance of engagement                       接受委托 &|;XLRHP}  
accepting the engagement for the first time              首次接受委托 ZzU3j ^  
access to asset                                         对资产的接触 WoP5[.G  
according to                                     根据,依据,依照 7Eo a~  
account balance                                账户余额 = (ULfz[:  
account for                                       对……进行会计处理,核算;解释 ))y`q@  
accounting                                        会计,会计学  .;ptgX  
accounting advisory serve                        会计咨询服务 <:[ P&Y  
accounting firm                                 会计师事务所 L: hEt  
accounting information                      会计信息,会计资料 ,>6s~'  
accounting period                             会计期间 *]<M%q!<6  
accounting policies                                   会计政策 SE%B&8ZD  
accounting professional bodies                 会计职业组织,会计职业团体 ~j%g?;#*  
accounting records                                   会计记录 8lG@8tbW^  
accounting responsibility                           会计责任 E$B7E@(U  
accounting service                             会计服务 Ns?8N":  
accounting standards                                会计准则 ^Ht!~So  
Accounting Standards for Business Enterprises       企业会计准则 xign!=  
accounting system                             会计系统 jH+ddBVA  
accounting treatment                                会计处理 ?P<8Zw  
accuracy                                    准确性,精确性 ,BG aJ|k  
additional audit procedures                      追加审计程序 X?m"86L  
addressee                                         收件人,收信人  4x.1J  
Administration of State-owned Assets  (the~)     国有资产管理局 ,(h:0L2v7d  
administrative laws and regulations                 行政法规 F` /mcyf  
adverse impact                                 不利影响,负面影响 q)Qd+:a7{  
adverse opinion                                反对意见 tOn 6  
advisory group                                  咨询组,顾问组 o:`>r/SlL  
agency fee                                        代理费,代理费用 `zQ2 i}Uju  
aggregate                                          总计,合计为…… tO0MYEx"  
alternation of document and record                 变造文件和记录 1C,=1bY  
alternative audit procedures                      替代审计程序,备选审计程序 e^;<T9Esr  
amend                                              修改,修订 .Ux bwTup  
amortisation                                      摊销 6[r-8_  
analytical capacity                             分析能力 Mf 7 Z5  
analytical procedures                               分析性程序 Lye^G% {  
annual financial statements                        年度会计报表,年度财务报表 uB;\nj5'D  
appendix                                          附录,附表 ^[]q/v'3m!  
applicable                                         适用的 : ,0F_["3  
applicable laws and regulations                 适用的法规 0K+a/G@ n\  
application systems                                  应用系统 A1VbqA  
apply consistently                              一贯地执行,一贯地实施 >A'Q9Tia;  
appropriate                                       适当的,合适的; P0 R8 f  
征用,挪用 ,ALEfepo  
appropriate authorization                          适当的授权 @|3PV  
appropriateness of audit evidence                    审计证据的适当性 teRK#: .P  
approval                                    批准,核准 FU;b8{Y  
assertion                                    (会计报表上的)认定;确认 7x 6q:4Ep\  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 -&L(0?*qo  
asset                                                 资产,财产 0l.\KF  
asset restructuring                             资产重组 T7F)'Mx<  
assignment of duties                                 职责的划分 =6PTT$,  
assistant                                     助理,助理人员 Wt$" f  
associated company                                 联属公司,联营公司 = JE4C9$,  
association                                        联合,结合;协会,社团 28/At  
assumption                                       假设,假定 7iI6._"!w  
at a given date                                         在某一特定时日 R^[b I;  
attestation                                         鉴证,公证 /UwB6s(  
attestation service                             鉴证服务 l1<]pdLTR  
audit adjustment                                审计调整 \FE  
audit areas                                        审计领域 75>)1H)Xm  
audit conclusion                                审计结论 UbWeE,T~S  
audit effectiveness                             审计效果 hn$l<8=Q_  
audit efficiency                                  审计效率 rsr}%J  
audit engagement letter                      审计业务约定书 2u B 66i  
audit evidence                                          审计证据 \J]qd4tF  
audit fee                                    审计费 Z@Tb3N/[  
audit files                                          审计档案 \=3fO(  
audit findings                                     审计中发现的事项 >gj%q$@  
audit implementation stage                        审计实施阶段 K<BS%~,I  
audit mark                                        审计标识 #CRAQ#:45(  
audit materiality                                 审计重要性 (z8^^j[  
audit method                                     审计方法 ;v}f7v '  
audit objective                                         审计目标,审计目的 0uw3[,I   
audit of financial statements                      会计报表审计,财务报表审计 Mg7nv\6  
audit opinion                                     审计意见 u]<7}R@s  
audit period                                      被审计期间,被审计年度 <1^\,cI2  
audit plan                                          审计计划 at N%csA0  
audit planning                                    编制审计计划,制定审计计划,审计计划 :6N'%LKK  
audit planning stage                                  审计计划阶段 rM|] }M=_V  
audit procedure                                审计程序 MQ~OG9.  
audit programme                               审计程序表,具体审计计划 HB/q v IzB  
audit report                                       审计报告 ap 5D6y+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )MV`(/BC*  
audit report with a qualified opinion                 有保留意见的审计报告 !)!<. x  
audit report with an adverse opinion                否定意见的审计报告 '4T]=s~N  
audit report with dual dates                      双重日期审计报告 }3^b1D>2O  
audit reporting stage                                 审计报告阶段 KNI* :  
audit responsibility                                   审计责任 I;=HXL  
audit results                                      审计结果 <B3v4 f  
audit risk                                          审计风险 f:w#r.]  
audit sampling                                          审计抽样 ,JL Y oE+  
audit sampling techniques                         审计抽样方法,审计抽样技术 |I0O|Zdv  
audit strategies                                  审计策略 1u%e7  
audit summary                                         审计总结,审计小结 R)[ l 3  
audit team                                         审计小组 "s?!1v(v  
audit test                                    审计测试 equ|v~@ y  
audit trail                                          审计轨迹 J )148/  
audit work                                        审计工作 1vy*u  
audit working paper                                 审计工作底稿 xJ0Q8A  
audited financial statement                        审计会计报表,已审计财务报表 bD: yu  
Auditing Guidelines (the~)                      审计规范指南 vX9B^W||x  
auditing standards                             审计准则 K6 {0`'x  
audit-oriented working paper                          (审计)业务类工作底稿 %-A#7\  
authorisation                                     授权 +"~~; J$  
authorisation of transaction                       交易的授权 4ONou&T  
availability                                         可获得性 .q!U@}k.  
B JQ[~N-  
balance                                      余额;差额;平衡 +W xZB  
balance sheet                                    资产负债表 =7*k>]o  
bank                                                 银行 65@,FDg*i  
bank account                                    银行账户,银行户头 4mqA*c%6S  
bank statement                                 银行对账单 A,WZ}v}_  
barter transaction                              易货交易,以物换物交易 + A=*C  
basis of audit                                    审计依据 7yp}*b{s  
basis of preparation                                (会计报表的)编制基础 tB,1+I=   
book of account                               账目,账簿 ;$0)k(c9  
borrowing                                         借款,贷款,借债 nMBKZ  
branch                                              分支,分支机构,分店 f0<'IgN  
brought forward                                (账户余额等的)承上年,承上期,承上页 r X^wNH  
budget                                              预算 5os(.   
building                                      建筑物;大楼 _ @U11|  
business conditions                                  业务情况,经营情况 G#|`Bjv"aP  
business licence                               (企业等的)营业执照 xM#+jI  
business relation                                业务关系 ya*KA.EGg  
0_A|K>7  
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