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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 "*laY<E  
   J[Y A1  
审计词汇英汉对照 hiaj!&+Q  
   D[ 7K2G+  
A t2p/NIn  
?Li^X ONz  
3k;U#H  
ability to continue as a going concern               持续经营能力 NUH;GMj,,  
acceptability                                     可接受性,可接受程度 WRh&4[G'  
acceptable level of detection risk                     检查风险的可接受水平 Jl Q%+$  
acceptance of engagement                       接受委托 dVVeH\o  
accepting the engagement for the first time              首次接受委托 7oF`Os+U  
access to asset                                         对资产的接触 z A&0H  
according to                                     根据,依据,依照 <X p F  
account balance                                账户余额 I.R3?+tZ  
account for                                       对……进行会计处理,核算;解释 =G}_PRn  
accounting                                        会计,会计学 'e3y|  
accounting advisory serve                        会计咨询服务 k}ps-w6:  
accounting firm                                 会计师事务所 l4U& CA y  
accounting information                      会计信息,会计资料 Ms1G&NYP  
accounting period                             会计期间 $DA0lY\  
accounting policies                                   会计政策 {9;~xx To  
accounting professional bodies                 会计职业组织,会计职业团体 M=yZ5 ~3  
accounting records                                   会计记录 ol!o8M%Q  
accounting responsibility                           会计责任 @E O #Ms  
accounting service                             会计服务 KrMIJA4>  
accounting standards                                会计准则 m8 0+b8b  
Accounting Standards for Business Enterprises       企业会计准则 F Paj p  
accounting system                             会计系统 1GOa'bxm  
accounting treatment                                会计处理 aU^>kRGc  
accuracy                                    准确性,精确性 T~"tex]  
additional audit procedures                      追加审计程序 `Kym {og  
addressee                                         收件人,收信人 {Hp?rY@  
Administration of State-owned Assets  (the~)     国有资产管理局 (&x~pv"+  
administrative laws and regulations                 行政法规 ]~?k%Mpw  
adverse impact                                 不利影响,负面影响 Redp'rXT<h  
adverse opinion                                反对意见 [2i+f <  
advisory group                                  咨询组,顾问组 C^n L{ZP,  
agency fee                                        代理费,代理费用 32~Tf,  
aggregate                                          总计,合计为…… ~lDLdUs  
alternation of document and record                 变造文件和记录 yp@mxI@1  
alternative audit procedures                      替代审计程序,备选审计程序 h4?+/jk7  
amend                                              修改,修订 $nn~K  
amortisation                                      摊销 W3<O+S&  
analytical capacity                             分析能力 >=U $s@  
analytical procedures                               分析性程序  Xid>8  
annual financial statements                        年度会计报表,年度财务报表 {)b`fq  
appendix                                          附录,附表 6\5U%~78  
applicable                                         适用的 <ya'L&  
applicable laws and regulations                 适用的法规 .Z_U]_(  
application systems                                  应用系统 .&sguAyG  
apply consistently                              一贯地执行,一贯地实施 tH_# q"@)  
appropriate                                       适当的,合适的; 44%H? ,d  
征用,挪用 _'I9rGlx3  
appropriate authorization                          适当的授权 ^iV@NVP  
appropriateness of audit evidence                    审计证据的适当性 So`xd *C!  
approval                                    批准,核准 .z[+sy_  
assertion                                    (会计报表上的)认定;确认 _KZ(Yq>SdY  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 //J:p,AF  
asset                                                 资产,财产 +B8Ut{l  
asset restructuring                             资产重组 A:D\!5=  
assignment of duties                                 职责的划分 DVB:8"Bu  
assistant                                     助理,助理人员 N.64aL|1  
associated company                                 联属公司,联营公司 G x,D'H'  
association                                        联合,结合;协会,社团 +vU.#C_2  
assumption                                       假设,假定 PU'v o4  
at a given date                                         在某一特定时日 PA,j;{,(b  
attestation                                         鉴证,公证 8ZIv:nO$  
attestation service                             鉴证服务 dHp6G^Y  
audit adjustment                                审计调整 wSAm[.1i  
audit areas                                        审计领域 sm_:M| [D  
audit conclusion                                审计结论 SQ.4IWT(hR  
audit effectiveness                             审计效果 2X*epU_1h  
audit efficiency                                  审计效率 PN.6BJvu  
audit engagement letter                      审计业务约定书 jV<LmVcZY  
audit evidence                                          审计证据 wR;l"*j  
audit fee                                    审计费 Z(<ul<?r  
audit files                                          审计档案 Iewq?s\Fo  
audit findings                                     审计中发现的事项 Q1jyetk~I  
audit implementation stage                        审计实施阶段 5vpf;  
audit mark                                        审计标识 v,M2|x\r}  
audit materiality                                 审计重要性 }2\"(_  
audit method                                     审计方法 Y4{`?UM&h  
audit objective                                         审计目标,审计目的 JfVay I=  
audit of financial statements                      会计报表审计,财务报表审计 xS(sRx+A  
audit opinion                                     审计意见 t&&OhHK  
audit period                                      被审计期间,被审计年度 :EO}uP2  
audit plan                                          审计计划 /C(L(X  
audit planning                                    编制审计计划,制定审计计划,审计计划 VLO>{"{'  
audit planning stage                                  审计计划阶段 xO.7cSqgw  
audit procedure                                审计程序 djSN{>S  
audit programme                               审计程序表,具体审计计划 kl={L{r  
audit report                                       审计报告 %bi mcRX#W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .Yf h*  
audit report with a qualified opinion                 有保留意见的审计报告 3jI.!xD`  
audit report with an adverse opinion                否定意见的审计报告 b9Y pUm7#  
audit report with dual dates                      双重日期审计报告 hD,- !R  
audit reporting stage                                 审计报告阶段 uVk8KMYU   
audit responsibility                                   审计责任 7d<v\=J}  
audit results                                      审计结果 m!2Dk#t  
audit risk                                          审计风险 ;+jp,( 7  
audit sampling                                          审计抽样 \8$`:3,@  
audit sampling techniques                         审计抽样方法,审计抽样技术 M ?3N  
audit strategies                                  审计策略 6,7omYof  
audit summary                                         审计总结,审计小结 .( J /*H  
audit team                                         审计小组 g}D$`Nx:  
audit test                                    审计测试 0l##M06>  
audit trail                                          审计轨迹 *Q>:|F[vM  
audit work                                        审计工作 6+FON$8  
audit working paper                                 审计工作底稿 $W?XxgkB?  
audited financial statement                        审计会计报表,已审计财务报表 n>4S P_[E7  
Auditing Guidelines (the~)                      审计规范指南 f8 ja Mn9o  
auditing standards                             审计准则 c`+ITNV  
audit-oriented working paper                          (审计)业务类工作底稿 w|HZI,~  
authorisation                                     授权 w=`z!x![/  
authorisation of transaction                       交易的授权 ! lF^~x  
availability                                         可获得性 gctaarB&  
B 4yA`);r62  
balance                                      余额;差额;平衡 .}E)7"Qi,  
balance sheet                                    资产负债表 |z'?3 ?,~  
bank                                                 银行 m\f_u*  
bank account                                    银行账户,银行户头 E1C_d'  
bank statement                                 银行对账单 =F&RQ}$   
barter transaction                              易货交易,以物换物交易 Fjzk;o  
basis of audit                                    审计依据 DSC4  
basis of preparation                                (会计报表的)编制基础 TJpv"V  
book of account                               账目,账簿 3~Ln:4[6ID  
borrowing                                         借款,贷款,借债 `k&K"jA7$  
branch                                              分支,分支机构,分店 =dBrmMh  
brought forward                                (账户余额等的)承上年,承上期,承上页 nrIL_  
budget                                              预算 {*U:Wm<  
building                                      建筑物;大楼 0I((UA/7Zs  
business conditions                                  业务情况,经营情况 ~N9-an  
business licence                               (企业等的)营业执照 d mz3O(]$  
business relation                                业务关系 \DqxS=o;  
_zh5KP[{  
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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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