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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 #mLuU  
   !;dSC<   
审计词汇英汉对照 DZs^ 2Zc  
   wqy ^8N[K]  
A m<:IFx#  
| pW\Ec#(  
aFY u}kl  
ability to continue as a going concern               持续经营能力 mxJXL":|  
acceptability                                     可接受性,可接受程度  c+2%rh1  
acceptable level of detection risk                     检查风险的可接受水平 {DBIonY];  
acceptance of engagement                       接受委托 eko]H!Ov(  
accepting the engagement for the first time              首次接受委托 )acV-+{  
access to asset                                         对资产的接触 "8(U\KaX  
according to                                     根据,依据,依照 _%ZP{5D>  
account balance                                账户余额 ;6m;M63z  
account for                                       对……进行会计处理,核算;解释 wsnK3tM7-  
accounting                                        会计,会计学 oT&m4I  
accounting advisory serve                        会计咨询服务 1R*=.i%W  
accounting firm                                 会计师事务所 OM:v`<T!z  
accounting information                      会计信息,会计资料 6 h'&6  
accounting period                             会计期间 f z}?*vPW  
accounting policies                                   会计政策 ue0s&WF|  
accounting professional bodies                 会计职业组织,会计职业团体 Hwu4:^OL|  
accounting records                                   会计记录 iiNSDc  
accounting responsibility                           会计责任 S%l:kKD  
accounting service                             会计服务 ?CY1]d  
accounting standards                                会计准则 j*zD0I]  
Accounting Standards for Business Enterprises       企业会计准则 C6QbBo  
accounting system                             会计系统 _x %1F  
accounting treatment                                会计处理 Q~Ea8UT. #  
accuracy                                    准确性,精确性 2]t i!<  
additional audit procedures                      追加审计程序 r:9gf?(&  
addressee                                         收件人,收信人 KQmZ#W%2m  
Administration of State-owned Assets  (the~)     国有资产管理局 3M<!?%v\A  
administrative laws and regulations                 行政法规 QxpKX_@Q5  
adverse impact                                 不利影响,负面影响 O4Dr ]X c]  
adverse opinion                                反对意见 P} r)wAt  
advisory group                                  咨询组,顾问组 Gr)-5qh  
agency fee                                        代理费,代理费用 x- _vl 9P)  
aggregate                                          总计,合计为…… o""~jc~  
alternation of document and record                 变造文件和记录 k4y}&?$B  
alternative audit procedures                      替代审计程序,备选审计程序 `|Fp^gM  
amend                                              修改,修订 !'W-6f  
amortisation                                      摊销 h$fe -G#  
analytical capacity                             分析能力 &]iKr iG  
analytical procedures                               分析性程序 `&*bM0(J  
annual financial statements                        年度会计报表,年度财务报表 MR;X&Up6!  
appendix                                          附录,附表 Kf.T\V4%  
applicable                                         适用的 u$\a3yi  
applicable laws and regulations                 适用的法规 2 ZG@!Y|  
application systems                                  应用系统 w~+aW(2  
apply consistently                              一贯地执行,一贯地实施 geGeZ5+B  
appropriate                                       适当的,合适的; 8MF2K6  
征用,挪用 (:sZ b?*  
appropriate authorization                          适当的授权 m#H_*L0  
appropriateness of audit evidence                    审计证据的适当性 j _ ;fWBD:  
approval                                    批准,核准 lLiQ;@  
assertion                                    (会计报表上的)认定;确认 FPv" N'/  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 )=_ycf^MC  
asset                                                 资产,财产 6|=j+rScv  
asset restructuring                             资产重组 JN[0L:  
assignment of duties                                 职责的划分 @Icq1zb] y  
assistant                                     助理,助理人员 ` W5-.Tv  
associated company                                 联属公司,联营公司 IeTdN_8  
association                                        联合,结合;协会,社团 C`K^L=8`{  
assumption                                       假设,假定 nk@atK,38^  
at a given date                                         在某一特定时日 m 7 LUrU  
attestation                                         鉴证,公证 4gZ &^y'  
attestation service                             鉴证服务 qL 5>o>J  
audit adjustment                                审计调整 (Hp'B))2  
audit areas                                        审计领域 .-]R9KjR1J  
audit conclusion                                审计结论 GP,<`l&  
audit effectiveness                             审计效果 @x{`\AM|%  
audit efficiency                                  审计效率 z2 hFn&  
audit engagement letter                      审计业务约定书 `_qK&&s  
audit evidence                                          审计证据 -x]`DQUg  
audit fee                                    审计费 ..qd,9H  
audit files                                          审计档案 r"wtZ]69  
audit findings                                     审计中发现的事项 LU2waq}VA  
audit implementation stage                        审计实施阶段 q``wt  
audit mark                                        审计标识 lU.Kc  
audit materiality                                 审计重要性 h @/;`E[  
audit method                                     审计方法 H^AE|U*-G  
audit objective                                         审计目标,审计目的 WES#ZYtT  
audit of financial statements                      会计报表审计,财务报表审计 uA~slS Z  
audit opinion                                     审计意见 ^mPPyT,(  
audit period                                      被审计期间,被审计年度 }31Z X  
audit plan                                          审计计划 l-)B ivoi  
audit planning                                    编制审计计划,制定审计计划,审计计划 w*!wQ,o  
audit planning stage                                  审计计划阶段 LN^f1/ b*  
audit procedure                                审计程序 h*l&RR:i  
audit programme                               审计程序表,具体审计计划 jna;0)  
audit report                                       审计报告 rT6?!$"%.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^v ni&sJ  
audit report with a qualified opinion                 有保留意见的审计报告 0^l%j8 /  
audit report with an adverse opinion                否定意见的审计报告 +t!S '|C  
audit report with dual dates                      双重日期审计报告 QU5Sy oL[  
audit reporting stage                                 审计报告阶段 `jsEN ;<  
audit responsibility                                   审计责任 H[WQ=){  
audit results                                      审计结果 gK1g]Tc@G  
audit risk                                          审计风险 |+f-h,  
audit sampling                                          审计抽样 W`)<vGn=Y  
audit sampling techniques                         审计抽样方法,审计抽样技术 :E_a 0!'  
audit strategies                                  审计策略 +l 0g`:  
audit summary                                         审计总结,审计小结 e x?v `9  
audit team                                         审计小组 = !2 NU  
audit test                                    审计测试 7&%^>PU7  
audit trail                                          审计轨迹 uofr8oL~  
audit work                                        审计工作 Jfhk@27T  
audit working paper                                 审计工作底稿 ~^U S/"  
audited financial statement                        审计会计报表,已审计财务报表 WlwY <)  
Auditing Guidelines (the~)                      审计规范指南 >FF5x#^&c  
auditing standards                             审计准则 ;sOsT?)7$  
audit-oriented working paper                          (审计)业务类工作底稿 \=e8%.#@J  
authorisation                                     授权 ;y>a nE}n{  
authorisation of transaction                       交易的授权 /@oLe[Mz$  
availability                                         可获得性 1TN}GsAj  
B l* dV\ B  
balance                                      余额;差额;平衡 5er@)p_  
balance sheet                                    资产负债表 8*a), 3aK  
bank                                                 银行 VD7i52x S  
bank account                                    银行账户,银行户头 |\9TvN^$`  
bank statement                                 银行对账单 *VeW?mY,P  
barter transaction                              易货交易,以物换物交易 ^))RM_ic  
basis of audit                                    审计依据 gwB\<rzG  
basis of preparation                                (会计报表的)编制基础 Zj9c9  
book of account                               账目,账簿 hf<J \   
borrowing                                         借款,贷款,借债 =?Fkn4t  
branch                                              分支,分支机构,分店 [AzO:A  
brought forward                                (账户余额等的)承上年,承上期,承上页 Qd`T5[b\  
budget                                              预算 S33j?+ Vs  
building                                      建筑物;大楼 Qst$S}n  
business conditions                                  业务情况,经营情况 X]j)+DX>  
business licence                               (企业等的)营业执照 -apXI.  
business relation                                业务关系 DocbxB={I  
#;VA5<M8  
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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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