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[专业英语]审计词汇英汉对照 [复制链接]

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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 )+:EJH~  
   0T Q$C-%  
审计词汇英汉对照 O3I8k\ `  
   q Y#n'&  
A \v'p/G)g  
zIh ['^3.n  
.Fdgb4>BXX  
ability to continue as a going concern               持续经营能力 N[s}qmPha  
acceptability                                     可接受性,可接受程度 9 FB19  
acceptable level of detection risk                     检查风险的可接受水平 -r-k_6QP  
acceptance of engagement                       接受委托 "?V0$-DR  
accepting the engagement for the first time              首次接受委托 |&RU/a  
access to asset                                         对资产的接触 6@rMtQfI  
according to                                     根据,依据,依照 e" St_z(  
account balance                                账户余额 dBz/7&Q   
account for                                       对……进行会计处理,核算;解释 O8h%3&  
accounting                                        会计,会计学 ~`aa5;Ab_  
accounting advisory serve                        会计咨询服务 _f$^%?^  
accounting firm                                 会计师事务所 <StN%2WQ1  
accounting information                      会计信息,会计资料 19w*!FGX  
accounting period                             会计期间 N@t|7~  
accounting policies                                   会计政策 KET2Ws[w  
accounting professional bodies                 会计职业组织,会计职业团体 \O2Rhz  
accounting records                                   会计记录 `$ 6rz  
accounting responsibility                           会计责任 \WxukYH  
accounting service                             会计服务 vEJWFoeEFm  
accounting standards                                会计准则 vX/T3WV  
Accounting Standards for Business Enterprises       企业会计准则 /;o X)]W  
accounting system                             会计系统 Xu%'Z".>:  
accounting treatment                                会计处理 <0Xf9a8>  
accuracy                                    准确性,精确性 ;lE%M  
additional audit procedures                      追加审计程序 ,J+}rPe"sf  
addressee                                         收件人,收信人 i<#QW'R(  
Administration of State-owned Assets  (the~)     国有资产管理局 h2G$@8t}I  
administrative laws and regulations                 行政法规 PvPOU"  
adverse impact                                 不利影响,负面影响 4K\G16'$v  
adverse opinion                                反对意见 OCe!.`  
advisory group                                  咨询组,顾问组 2LF/H$] o5  
agency fee                                        代理费,代理费用 fdFo#P  
aggregate                                          总计,合计为…… }\B><E{G  
alternation of document and record                 变造文件和记录 !LNayk's>  
alternative audit procedures                      替代审计程序,备选审计程序 HiZ*+T.B  
amend                                              修改,修订 Q'=x|K#xj  
amortisation                                      摊销 b,7k)ND1F  
analytical capacity                             分析能力 UtoT  
analytical procedures                               分析性程序 B3 8]~'8  
annual financial statements                        年度会计报表,年度财务报表 ofm#'7P 0  
appendix                                          附录,附表 CsGx@\jN  
applicable                                         适用的 Hj^1or3R]  
applicable laws and regulations                 适用的法规 H\ F :95  
application systems                                  应用系统 Cd#(X@n  
apply consistently                              一贯地执行,一贯地实施 wW>A_{Y  
appropriate                                       适当的,合适的; V% rzk*LA  
征用,挪用 ag [ZW  
appropriate authorization                          适当的授权 akp-zn&je  
appropriateness of audit evidence                    审计证据的适当性 q'T4w!V(V  
approval                                    批准,核准 ^aItoJq  
assertion                                    (会计报表上的)认定;确认 h4fJvOk|!  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 E(>=rD/+  
asset                                                 资产,财产 $V -~Bu-  
asset restructuring                             资产重组 Tp?7_}tRi  
assignment of duties                                 职责的划分 9ijfRqI=x  
assistant                                     助理,助理人员 L/$H"YOv  
associated company                                 联属公司,联营公司 ;`0%t$@-  
association                                        联合,结合;协会,社团 dqU~`b9  
assumption                                       假设,假定 Ni9/}bb  
at a given date                                         在某一特定时日 slC x w$  
attestation                                         鉴证,公证 Cio 1E-4  
attestation service                             鉴证服务 IaSR;/  
audit adjustment                                审计调整 G#ZH.24Y  
audit areas                                        审计领域 <sb~ ^B  
audit conclusion                                审计结论 P) Jgs  
audit effectiveness                             审计效果 ` Fa~  
audit efficiency                                  审计效率 I9|mG'  
audit engagement letter                      审计业务约定书 G/)O@Ugp  
audit evidence                                          审计证据 WlOmJtt4)  
audit fee                                    审计费 }|h# \$w  
audit files                                          审计档案 bQg c8/  
audit findings                                     审计中发现的事项 3Z>Ux3[  
audit implementation stage                        审计实施阶段 LBw1g<&  
audit mark                                        审计标识 9 P l  
audit materiality                                 审计重要性 p $S*dr  
audit method                                     审计方法 ER%^!xA  
audit objective                                         审计目标,审计目的 5'OrHk;u  
audit of financial statements                      会计报表审计,财务报表审计 c[0}AG J  
audit opinion                                     审计意见 Ouk ^O}W6  
audit period                                      被审计期间,被审计年度 Vr3Zu{&2  
audit plan                                          审计计划 lU8l}Ndz"  
audit planning                                    编制审计计划,制定审计计划,审计计划 (p"%O  
audit planning stage                                  审计计划阶段 \"7*{L:  
audit procedure                                审计程序 =Qy<GeY  
audit programme                               审计程序表,具体审计计划 j\eI0b @*  
audit report                                       审计报告 8SMxw~9$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ik)|{%!K]H  
audit report with a qualified opinion                 有保留意见的审计报告 tH!]Z4}u  
audit report with an adverse opinion                否定意见的审计报告 (d(CT;  
audit report with dual dates                      双重日期审计报告 ]%;:7?5l  
audit reporting stage                                 审计报告阶段 Cwv9 a^  
audit responsibility                                   审计责任 0CHH)Bku  
audit results                                      审计结果 >xN .F/[K  
audit risk                                          审计风险 3(>B Ke  
audit sampling                                          审计抽样 jk;j2YNPw  
audit sampling techniques                         审计抽样方法,审计抽样技术 &h}#HS>l  
audit strategies                                  审计策略 /T"+KU*  
audit summary                                         审计总结,审计小结 z<MsKD0Q  
audit team                                         审计小组 3/P1!:g9  
audit test                                    审计测试 2R[:]-b  
audit trail                                          审计轨迹 sU=H&D99  
audit work                                        审计工作 Na<pwC  
audit working paper                                 审计工作底稿 em y[k  
audited financial statement                        审计会计报表,已审计财务报表 _qF+tm  
Auditing Guidelines (the~)                      审计规范指南 .#EF LXs  
auditing standards                             审计准则 vx{}} /B]J  
audit-oriented working paper                          (审计)业务类工作底稿  CT&|QH{  
authorisation                                     授权 i}cRi&2[  
authorisation of transaction                       交易的授权 8=!D$t\3  
availability                                         可获得性 0- B5`=yU  
B T 6'^EZZY  
balance                                      余额;差额;平衡 &5>K l}7  
balance sheet                                    资产负债表 W~)}xy  
bank                                                 银行 N"Z{5A  
bank account                                    银行账户,银行户头 ~]sc^[  
bank statement                                 银行对账单 _5w]a 2  
barter transaction                              易货交易,以物换物交易 F|`Hm  
basis of audit                                    审计依据 R8K&R\  
basis of preparation                                (会计报表的)编制基础 W<'m:dq  
book of account                               账目,账簿 +V2F#fI/  
borrowing                                         借款,贷款,借债 (|2t# 'm  
branch                                              分支,分支机构,分店 z[ N`s$;  
brought forward                                (账户余额等的)承上年,承上期,承上页 }H53~@WP>  
budget                                              预算 )L? P}$+  
building                                      建筑物;大楼 G0Iw-vf  
business conditions                                  业务情况,经营情况 )Om*@;r(  
business licence                               (企业等的)营业执照 p#-Z4-`  
business relation                                业务关系  -uS!\  
IYv`IS"  
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只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
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