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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 Iclan\q#y  
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审计词汇英汉对照 .(.G`aKnF  
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A =V4_DJ(&  
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ability to continue as a going concern               持续经营能力 [Nzg 8FP  
acceptability                                     可接受性,可接受程度 m'vOFP)'  
acceptable level of detection risk                     检查风险的可接受水平 \H'CFAuF  
acceptance of engagement                       接受委托 .bl/At3A  
accepting the engagement for the first time              首次接受委托 ,4?|}xg  
access to asset                                         对资产的接触 EJiF_  
according to                                     根据,依据,依照 F b`7 aFIf  
account balance                                账户余额 qy0_1xT-  
account for                                       对……进行会计处理,核算;解释 \c`r9H^v{  
accounting                                        会计,会计学 OAQ O J'  
accounting advisory serve                        会计咨询服务 & m ";D  
accounting firm                                 会计师事务所 5&7?0h+I  
accounting information                      会计信息,会计资料 $f@-3/V6{  
accounting period                             会计期间 nD{;4$xP`  
accounting policies                                   会计政策 d4rJ ?qw  
accounting professional bodies                 会计职业组织,会计职业团体 2QQYXJ^  
accounting records                                   会计记录 d%|#m)  
accounting responsibility                           会计责任 OA5md9P;d  
accounting service                             会计服务 ;Z<*.f'^fc  
accounting standards                                会计准则 ?. 'oxW  
Accounting Standards for Business Enterprises       企业会计准则 $1`t+0^k  
accounting system                             会计系统 ur_" m+  
accounting treatment                                会计处理 ~+NFWNgN  
accuracy                                    准确性,精确性 "7u"d4h-:(  
additional audit procedures                      追加审计程序 (VF4]  
addressee                                         收件人,收信人 ^bgm0,M  
Administration of State-owned Assets  (the~)     国有资产管理局 GA@Q:n8UuR  
administrative laws and regulations                 行政法规 7m)ykq:?  
adverse impact                                 不利影响,负面影响 'm.XmVZL%  
adverse opinion                                反对意见 \<  +47+  
advisory group                                  咨询组,顾问组 InGbV+ I  
agency fee                                        代理费,代理费用 o\Vt $  
aggregate                                          总计,合计为…… Z` Eb L  
alternation of document and record                 变造文件和记录 }u$a PS<$!  
alternative audit procedures                      替代审计程序,备选审计程序 6xQe!d3>s3  
amend                                              修改,修订 XzwQ,+IAr  
amortisation                                      摊销 HK4`@jYQ  
analytical capacity                             分析能力 aLo>Yi  
analytical procedures                               分析性程序 WYd,tGz  
annual financial statements                        年度会计报表,年度财务报表 JqhVD@1{  
appendix                                          附录,附表 #~qp8 w  
applicable                                         适用的 WX$^[^=HC  
applicable laws and regulations                 适用的法规 #]hkQo  
application systems                                  应用系统 wtick~ )  
apply consistently                              一贯地执行,一贯地实施 %3B>1h9N  
appropriate                                       适当的,合适的; _|#|mb4Fe  
征用,挪用 * =N 6_  
appropriate authorization                          适当的授权 7)X&fV6<8  
appropriateness of audit evidence                    审计证据的适当性 bI0+J)  
approval                                    批准,核准 ]cY'6'}Hz  
assertion                                    (会计报表上的)认定;确认 w9h5f  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 "4- Nnm  
asset                                                 资产,财产 4'e8VI0  
asset restructuring                             资产重组 L&k$4,Z9  
assignment of duties                                 职责的划分 Ji?UG@  
assistant                                     助理,助理人员 bWzc=03  
associated company                                 联属公司,联营公司 ?B4QTx9B  
association                                        联合,结合;协会,社团 CU M~*  
assumption                                       假设,假定 y#W8] <dS"  
at a given date                                         在某一特定时日 aWK7 -n  
attestation                                         鉴证,公证 X-WvKH(=w  
attestation service                             鉴证服务 R^C;D 2  
audit adjustment                                审计调整 #SUq.A  
audit areas                                        审计领域 aQuy*\$$  
audit conclusion                                审计结论 eEFT(e5.>3  
audit effectiveness                             审计效果 h$h`XBVZe;  
audit efficiency                                  审计效率 AR2+W^aM3  
audit engagement letter                      审计业务约定书 "N"k8,LH  
audit evidence                                          审计证据 E8 )*HOT_T  
audit fee                                    审计费 yU lQPrNX  
audit files                                          审计档案 ?2/M W27w  
audit findings                                     审计中发现的事项 ZdzGJ[$  
audit implementation stage                        审计实施阶段 tHo/uW_~I  
audit mark                                        审计标识 ;]ew>P)  
audit materiality                                 审计重要性 !ry+ r!"  
audit method                                     审计方法 +N!{(R:"v}  
audit objective                                         审计目标,审计目的 7q1l9:VYE  
audit of financial statements                      会计报表审计,财务报表审计 JFkjpBS  
audit opinion                                     审计意见 5~5ypQj  
audit period                                      被审计期间,被审计年度 'hWRwP|  
audit plan                                          审计计划 zW&W`(  
audit planning                                    编制审计计划,制定审计计划,审计计划 cK/odOi  
audit planning stage                                  审计计划阶段 Z@u mbyM  
audit procedure                                审计程序 a OHAG  
audit programme                               审计程序表,具体审计计划 6lFsN2  
audit report                                       审计报告 q+Q)IVaU81  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4x >e7Kf  
audit report with a qualified opinion                 有保留意见的审计报告 .U {JI\  
audit report with an adverse opinion                否定意见的审计报告 /PS]AM  
audit report with dual dates                      双重日期审计报告 zYJx oC{  
audit reporting stage                                 审计报告阶段 ,5WDYk-  
audit responsibility                                   审计责任 E' :Z_ ^4  
audit results                                      审计结果 a-=apD1RvG  
audit risk                                          审计风险 :.^rWCL2  
audit sampling                                          审计抽样 1(a\$Di  
audit sampling techniques                         审计抽样方法,审计抽样技术 q>Y[.c-  
audit strategies                                  审计策略 -|mRJVl8  
audit summary                                         审计总结,审计小结 >iV(8EgBS  
audit team                                         审计小组 >{8H==P  
audit test                                    审计测试 Grv|Wuli  
audit trail                                          审计轨迹 n&JP /P3Y  
audit work                                        审计工作 exvsf|  
audit working paper                                 审计工作底稿 OkXOV   
audited financial statement                        审计会计报表,已审计财务报表 wtyu"=  
Auditing Guidelines (the~)                      审计规范指南 _FgeE`X  
auditing standards                             审计准则 "yk%/:G+  
audit-oriented working paper                          (审计)业务类工作底稿 4[wP$  
authorisation                                     授权 Q0q$ZK6C  
authorisation of transaction                       交易的授权 F*H}5yBp_:  
availability                                         可获得性  QkAwG[4  
B sq$|Pad[  
balance                                      余额;差额;平衡 c^%k1pae(  
balance sheet                                    资产负债表 &n wg$z{Y  
bank                                                 银行 c i>=45@J  
bank account                                    银行账户,银行户头 1C{n\_hR  
bank statement                                 银行对账单 pj6Cvq4bD  
barter transaction                              易货交易,以物换物交易 NST6pu\,U  
basis of audit                                    审计依据 ^(3k uF  
basis of preparation                                (会计报表的)编制基础 RB!E>]   
book of account                               账目,账簿 L&%iY7sC`  
borrowing                                         借款,贷款,借债 +V^_ksi\  
branch                                              分支,分支机构,分店 29oEkaX2o  
brought forward                                (账户余额等的)承上年,承上期,承上页 V}?5=f'  
budget                                              预算 wr(?L7 $+  
building                                      建筑物;大楼 &rubA  
business conditions                                  业务情况,经营情况 E 83nEUs  
business licence                               (企业等的)营业执照 T~Cd=s(T"  
business relation                                业务关系 \;<Y/sg  
> %,tyJ~  
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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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