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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 :HQ/vVw'"9  
   QX|K(`of  
审计词汇英汉对照 :AGQkJb  
   :M`BVZ1t  
A ( mMz]b5  
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cv 1L!Ce,  
ability to continue as a going concern               持续经营能力 vBXr[XoC  
acceptability                                     可接受性,可接受程度 =LzW#s=O  
acceptable level of detection risk                     检查风险的可接受水平 c:TP7"vG  
acceptance of engagement                       接受委托 +y(h/NcQ  
accepting the engagement for the first time              首次接受委托 ?J-KB3Uv3  
access to asset                                         对资产的接触 r&RSQHa)  
according to                                     根据,依据,依照 r"{1H  
account balance                                账户余额 $sJfxh r  
account for                                       对……进行会计处理,核算;解释 {`55nwd  
accounting                                        会计,会计学 u9(AT>HxT  
accounting advisory serve                        会计咨询服务 rJwJ5U  
accounting firm                                 会计师事务所 \[jItg,+  
accounting information                      会计信息,会计资料 oc U u  
accounting period                             会计期间 1jVcL)szU  
accounting policies                                   会计政策 .m51/X&*n  
accounting professional bodies                 会计职业组织,会计职业团体 ,Fiiw  
accounting records                                   会计记录 sJ=B:3jS0  
accounting responsibility                           会计责任 =G6@:h=  
accounting service                             会计服务 v2R:=d ')>  
accounting standards                                会计准则 ".IhV<R  
Accounting Standards for Business Enterprises       企业会计准则 O:)@J b2  
accounting system                             会计系统 Vo[4\h#$  
accounting treatment                                会计处理 HS9U.G>  
accuracy                                    准确性,精确性 ;<H2N0qJ(  
additional audit procedures                      追加审计程序 i=@*F$,  
addressee                                         收件人,收信人 4+"SG@i`W  
Administration of State-owned Assets  (the~)     国有资产管理局 o~p^`5#  
administrative laws and regulations                 行政法规 cB^lSmu5  
adverse impact                                 不利影响,负面影响 ^` THV  
adverse opinion                                反对意见 <KX#;v!I  
advisory group                                  咨询组,顾问组 ,88}5)b[  
agency fee                                        代理费,代理费用 xH uyfQLk  
aggregate                                          总计,合计为…… |1R @Jz`  
alternation of document and record                 变造文件和记录 j*}x e'#  
alternative audit procedures                      替代审计程序,备选审计程序 O8%/Id  
amend                                              修改,修订 fJKOuFK  
amortisation                                      摊销 \&0NH=*^  
analytical capacity                             分析能力 S0cO00_ob  
analytical procedures                               分析性程序 tTal<4  
annual financial statements                        年度会计报表,年度财务报表 `N+ P ,  
appendix                                          附录,附表 Xo b##{P3  
applicable                                         适用的 bql6Z1l  
applicable laws and regulations                 适用的法规 fsoS!6h0k  
application systems                                  应用系统 `'`XB0vb  
apply consistently                              一贯地执行,一贯地实施 v80 e]M!  
appropriate                                       适当的,合适的; aoN[mV '  
征用,挪用 }J1#UH_E  
appropriate authorization                          适当的授权 sKtH4d5)  
appropriateness of audit evidence                    审计证据的适当性 J5wq}<8  
approval                                    批准,核准 lKcnM3n  
assertion                                    (会计报表上的)认定;确认 XT)@)c7j  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 vHmn)d1pl  
asset                                                 资产,财产 PQ" Dl=,  
asset restructuring                             资产重组 fy5)Tih%.*  
assignment of duties                                 职责的划分 ,O(uuq  
assistant                                     助理,助理人员 +FI]0r  
associated company                                 联属公司,联营公司 lCXo+|$?s  
association                                        联合,结合;协会,社团 ^Ue>T 8  
assumption                                       假设,假定 %?ad .F+7  
at a given date                                         在某一特定时日 GmFNL/x8-v  
attestation                                         鉴证,公证 r.[kD"l  
attestation service                             鉴证服务 ~<-i7uM  
audit adjustment                                审计调整 oID, PB*9  
audit areas                                        审计领域 c{[WOrA~#  
audit conclusion                                审计结论 DwPl,@T_i\  
audit effectiveness                             审计效果 t V</ x0#  
audit efficiency                                  审计效率 NeH^g0Q2,g  
audit engagement letter                      审计业务约定书 70@:!HI]  
audit evidence                                          审计证据 zKo,B/Ke4  
audit fee                                    审计费 X(~NpLR  
audit files                                          审计档案 Q =Z-vTD+  
audit findings                                     审计中发现的事项 3$_wAt4w  
audit implementation stage                        审计实施阶段 WukD|BCC  
audit mark                                        审计标识 y7JJ[:~~  
audit materiality                                 审计重要性 }QK-@T@4<  
audit method                                     审计方法 {.v+ iSM  
audit objective                                         审计目标,审计目的 sHNt>5p  
audit of financial statements                      会计报表审计,财务报表审计 6v-h!1p{u  
audit opinion                                     审计意见 [1Rs~T"  
audit period                                      被审计期间,被审计年度 ]'Bz%[C)  
audit plan                                          审计计划 lq74Fz&(  
audit planning                                    编制审计计划,制定审计计划,审计计划 o}BaZ|iZ2  
audit planning stage                                  审计计划阶段 0=NB[eG  
audit procedure                                审计程序 kAMt8  
audit programme                               审计程序表,具体审计计划 #-{4F?DA]y  
audit report                                       审计报告 'Q# KjY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (c;$^xZK  
audit report with a qualified opinion                 有保留意见的审计报告 72aj4k]^  
audit report with an adverse opinion                否定意见的审计报告 "Mth<%i  
audit report with dual dates                      双重日期审计报告 Gmc0yRN  
audit reporting stage                                 审计报告阶段 z' @F@k6  
audit responsibility                                   审计责任 d:3G4g  
audit results                                      审计结果 gqE{  
audit risk                                          审计风险 N7XRk= J  
audit sampling                                          审计抽样 ~%cbp&s*/q  
audit sampling techniques                         审计抽样方法,审计抽样技术 uv,t(a.^  
audit strategies                                  审计策略 3vx?x39*Y  
audit summary                                         审计总结,审计小结 _95V"h  
audit team                                         审计小组 a4?:suX$  
audit test                                    审计测试 ?g 1%-F+  
audit trail                                          审计轨迹 n<MH\.!tM  
audit work                                        审计工作 fU,sn5zZ  
audit working paper                                 审计工作底稿 tcfUhSz,I  
audited financial statement                        审计会计报表,已审计财务报表 J*.qiUAgW  
Auditing Guidelines (the~)                      审计规范指南 dLLF#N  
auditing standards                             审计准则  vO 3fAB  
audit-oriented working paper                          (审计)业务类工作底稿 7 yK >  
authorisation                                     授权 e(sQgtM6  
authorisation of transaction                       交易的授权 Lf3:' n  
availability                                         可获得性 Rh iiQ  
B {A{=RPL  
balance                                      余额;差额;平衡 +PjH2  
balance sheet                                    资产负债表 ^8DC W`V  
bank                                                 银行 Jjv, )@yo  
bank account                                    银行账户,银行户头 m3,i{  
bank statement                                 银行对账单 DJhi>!xJ  
barter transaction                              易货交易,以物换物交易 0]&~ddL  
basis of audit                                    审计依据 S7@.s`_{w  
basis of preparation                                (会计报表的)编制基础 xI$B",?(  
book of account                               账目,账簿 ~nw]q<7r  
borrowing                                         借款,贷款,借债 .Um.dXBYU  
branch                                              分支,分支机构,分店 1qtu,yIf  
brought forward                                (账户余额等的)承上年,承上期,承上页 u9J;OsnHK  
budget                                              预算 +c?1\{M   
building                                      建筑物;大楼 t\X5B]EZ  
business conditions                                  业务情况,经营情况 zgV{S Qo  
business licence                               (企业等的)营业执照 Ga "t4[=I  
business relation                                业务关系 y8VLFe;  
d n3sh<  
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只看该作者 1楼 发表于: 2012-04-24
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