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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  GT)63|  
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审计词汇英汉对照 d\R]>  
   Y8Bc &q}  
A \VTNXEw*G  
G q" [5r"  
,bQbj7  
ability to continue as a going concern               持续经营能力 +@QN)ZwVy  
acceptability                                     可接受性,可接受程度 mF?GQls`  
acceptable level of detection risk                     检查风险的可接受水平 x'.OLXx>  
acceptance of engagement                       接受委托 jBTXs 5q  
accepting the engagement for the first time              首次接受委托 5yHarC  
access to asset                                         对资产的接触 soH M5<U  
according to                                     根据,依据,依照 4K(AXk  
account balance                                账户余额 *,UD&N_)*6  
account for                                       对……进行会计处理,核算;解释 uP:Y[$O  
accounting                                        会计,会计学 Jx:t(oUR+  
accounting advisory serve                        会计咨询服务 ?ep'R&NV  
accounting firm                                 会计师事务所 "0nT:!BZ  
accounting information                      会计信息,会计资料 *f? z$46  
accounting period                             会计期间 t#Q" ;e  
accounting policies                                   会计政策 }nQni?  
accounting professional bodies                 会计职业组织,会计职业团体 /-.i=o]b  
accounting records                                   会计记录 \1AtB c&  
accounting responsibility                           会计责任 h|MTE~   
accounting service                             会计服务 TH`zp ]0  
accounting standards                                会计准则 PMdvBOtS`  
Accounting Standards for Business Enterprises       企业会计准则 scff WqEo  
accounting system                             会计系统 : *~}\M*  
accounting treatment                                会计处理 RW!_Zz Z  
accuracy                                    准确性,精确性 j#C1+Us  
additional audit procedures                      追加审计程序 $ON4  nx  
addressee                                         收件人,收信人 J< E"ZoY  
Administration of State-owned Assets  (the~)     国有资产管理局 +EmT+$>J  
administrative laws and regulations                 行政法规 LxM.z1  
adverse impact                                 不利影响,负面影响 \uumNpB*n  
adverse opinion                                反对意见 hU}!:6G%[P  
advisory group                                  咨询组,顾问组 ;Jn"^zT   
agency fee                                        代理费,代理费用 -7^A_!.  
aggregate                                          总计,合计为…… Bc/'LI.%  
alternation of document and record                 变造文件和记录 5,>Of~YN  
alternative audit procedures                      替代审计程序,备选审计程序 QJcaOXyMS  
amend                                              修改,修订 |r]f2Mrm  
amortisation                                      摊销 Koi  
analytical capacity                             分析能力 3H_mR j9th  
analytical procedures                               分析性程序 6hE. i x  
annual financial statements                        年度会计报表,年度财务报表 \WDL?(G<  
appendix                                          附录,附表 yU-^w^4  
applicable                                         适用的 LIo3a38n?y  
applicable laws and regulations                 适用的法规 QW5S=7  
application systems                                  应用系统 ,s%1#cbR  
apply consistently                              一贯地执行,一贯地实施 oBA]qI  
appropriate                                       适当的,合适的; "k8Yc<`u  
征用,挪用 V-y"@0%1  
appropriate authorization                          适当的授权 " 5KJ /7q!  
appropriateness of audit evidence                    审计证据的适当性 X}Ey6*D:  
approval                                    批准,核准 6z/ct|n  
assertion                                    (会计报表上的)认定;确认 GwOn&EpY!  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 MWsjkI`  
asset                                                 资产,财产 "[PxLq5  
asset restructuring                             资产重组 L[]*vj   
assignment of duties                                 职责的划分 W"m\|x  
assistant                                     助理,助理人员 DcNQ2Zz?%  
associated company                                 联属公司,联营公司 Ub0hISA  
association                                        联合,结合;协会,社团 /Hox]r]'e  
assumption                                       假设,假定 n{>Ge,enP0  
at a given date                                         在某一特定时日 m;=wQYFr{I  
attestation                                         鉴证,公证 4%8}vCs  
attestation service                             鉴证服务 U4DQ+g(A  
audit adjustment                                审计调整 CDDx %#eG>  
audit areas                                        审计领域 jV(\]g"/=  
audit conclusion                                审计结论 egBjr?  
audit effectiveness                             审计效果 1'skCR|!<  
audit efficiency                                  审计效率 7eQE[C  
audit engagement letter                      审计业务约定书 } {! #` 's  
audit evidence                                          审计证据 )KZ1Z$<  
audit fee                                    审计费 O/X;(qYd  
audit files                                          审计档案 y$n7'W6  
audit findings                                     审计中发现的事项 G}o?lo\#h  
audit implementation stage                        审计实施阶段 xvZNshkpAX  
audit mark                                        审计标识 }Pm>mQZ},  
audit materiality                                 审计重要性 ZS&n,<a5L}  
audit method                                     审计方法 W\(u1>lj  
audit objective                                         审计目标,审计目的 16iy miLz&  
audit of financial statements                      会计报表审计,财务报表审计 @%4MFc0`!  
audit opinion                                     审计意见 f8ap+ ][  
audit period                                      被审计期间,被审计年度 ;2o+|U@  
audit plan                                          审计计划 1E(~x;*)  
audit planning                                    编制审计计划,制定审计计划,审计计划 {U$qxC]M  
audit planning stage                                  审计计划阶段 @S/PB[%S  
audit procedure                                审计程序 45Z"U<I,9  
audit programme                               审计程序表,具体审计计划  #RE  
audit report                                       审计报告 L{v^:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [C GFzxz$  
audit report with a qualified opinion                 有保留意见的审计报告 qz|`\^  
audit report with an adverse opinion                否定意见的审计报告 Wvhg:vup  
audit report with dual dates                      双重日期审计报告 b.qp&2A  
audit reporting stage                                 审计报告阶段 :<-,[(@bR  
audit responsibility                                   审计责任 #n=b*.  
audit results                                      审计结果 NDG3mCl  
audit risk                                          审计风险 |{#=#3X  
audit sampling                                          审计抽样 I91pX<NBf  
audit sampling techniques                         审计抽样方法,审计抽样技术 P;&rh U^[  
audit strategies                                  审计策略 -1tdyCez  
audit summary                                         审计总结,审计小结 aZ$$a+  
audit team                                         审计小组 _$<Q$P6y  
audit test                                    审计测试 n-h2SQl!  
audit trail                                          审计轨迹 O"otzla  
audit work                                        审计工作 _1z|Q C  
audit working paper                                 审计工作底稿 L*ZC` .h  
audited financial statement                        审计会计报表,已审计财务报表 sGNVZx  
Auditing Guidelines (the~)                      审计规范指南 ZE#f{qF(  
auditing standards                             审计准则 S.;>:Dd[K  
audit-oriented working paper                          (审计)业务类工作底稿 fIrl?X']  
authorisation                                     授权 >".,=u'  
authorisation of transaction                       交易的授权 )ca^%(25!z  
availability                                         可获得性 ~Rzn =>a  
B e*O-LI2O  
balance                                      余额;差额;平衡 V\ u d4  
balance sheet                                    资产负债表 uV]4C^k;`[  
bank                                                 银行 JHY0 J &4s  
bank account                                    银行账户,银行户头 8:Yha4<Bv7  
bank statement                                 银行对账单 nwwKef(  
barter transaction                              易货交易,以物换物交易 )PC(1Zn  
basis of audit                                    审计依据 u$%>/cv  
basis of preparation                                (会计报表的)编制基础 ?Rc+H;x=f  
book of account                               账目,账簿 ,2F4S5F~rC  
borrowing                                         借款,贷款,借债 S~"1q 0  
branch                                              分支,分支机构,分店 zE{@'  
brought forward                                (账户余额等的)承上年,承上期,承上页 ]w _,0q  
budget                                              预算 &9CKI/K:  
building                                      建筑物;大楼 v1hrRf2<  
business conditions                                  业务情况,经营情况 O*3x'I*a  
business licence                               (企业等的)营业执照 ?^z!yD\  
business relation                                业务关系 :kycIM]s  
c5uT'P"  
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只看该作者 1楼 发表于: 2012-04-24
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