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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 )yfOrsM  
   GIJV;7~  
审计词汇英汉对照 bi,rMgW  
   $H %+k?  
A $=QNGC2+  
h?M'7Lti  
<L[  *hp  
ability to continue as a going concern               持续经营能力 +/1P^U /  
acceptability                                     可接受性,可接受程度 X*D5y8<  
acceptable level of detection risk                     检查风险的可接受水平 ~6pCOS}  
acceptance of engagement                       接受委托 4p0IBfVG  
accepting the engagement for the first time              首次接受委托 .T[!!z#^  
access to asset                                         对资产的接触 M}{n6T6B  
according to                                     根据,依据,依照 :X]lXock0  
account balance                                账户余额 %6vMpB`g  
account for                                       对……进行会计处理,核算;解释 5[0l08'D  
accounting                                        会计,会计学 9e|{z9z[l  
accounting advisory serve                        会计咨询服务 \ltErd-  
accounting firm                                 会计师事务所 S<)RVm,!e  
accounting information                      会计信息,会计资料 A_8`YN"Xk  
accounting period                             会计期间 c>%z)uY>/  
accounting policies                                   会计政策 j8F~j?%!  
accounting professional bodies                 会计职业组织,会计职业团体 f^>lObvd  
accounting records                                   会计记录 rmAP&Gw I  
accounting responsibility                           会计责任 F\YcSDM  
accounting service                             会计服务 #m[w=Pu}  
accounting standards                                会计准则 GHJQ d&G8G  
Accounting Standards for Business Enterprises       企业会计准则 ~Y}Z4" o  
accounting system                             会计系统 j/; @P  
accounting treatment                                会计处理 @/Wty@PU  
accuracy                                    准确性,精确性 P,+ 0   
additional audit procedures                      追加审计程序 0n=9TmE  
addressee                                         收件人,收信人 gs<qi'B  
Administration of State-owned Assets  (the~)     国有资产管理局 MWp\D#H  
administrative laws and regulations                 行政法规 cfQh  
adverse impact                                 不利影响,负面影响 z;Gbqr?{{  
adverse opinion                                反对意见 Vf\?^h(tP  
advisory group                                  咨询组,顾问组 HtS1N}@  
agency fee                                        代理费,代理费用 p'9 V. _h  
aggregate                                          总计,合计为…… lMI ix0sSj  
alternation of document and record                 变造文件和记录 e`gGzyM  
alternative audit procedures                      替代审计程序,备选审计程序 -;DE&~p  
amend                                              修改,修订 ML9T (th6v  
amortisation                                      摊销 4YB7og%P  
analytical capacity                             分析能力 Iu)(Huv  
analytical procedures                               分析性程序 ~,3v<A[5Vi  
annual financial statements                        年度会计报表,年度财务报表 cWy*K4O  
appendix                                          附录,附表 +{ ,w#@  
applicable                                         适用的 OD2ai]!v+  
applicable laws and regulations                 适用的法规 bx%hizb  
application systems                                  应用系统 au9Wo<mR  
apply consistently                              一贯地执行,一贯地实施 JJZXSBAOU  
appropriate                                       适当的,合适的; h-)A?%Xt  
征用,挪用 j#.-MfB  
appropriate authorization                          适当的授权 _<' kzOj  
appropriateness of audit evidence                    审计证据的适当性 XiZ Zo  
approval                                    批准,核准  C.TCDl  
assertion                                    (会计报表上的)认定;确认 %<#$:Qb.  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 BIB>U W  
asset                                                 资产,财产 ;V}FbWz^v6  
asset restructuring                             资产重组 e&]`X HC9  
assignment of duties                                 职责的划分 b~jvmcr  
assistant                                     助理,助理人员 C">=2OO  
associated company                                 联属公司,联营公司 /Vj byRwV  
association                                        联合,结合;协会,社团 2w.9Q (Sn  
assumption                                       假设,假定 wx?{ |  
at a given date                                         在某一特定时日 9@&Z`b_  
attestation                                         鉴证,公证 }C2i#;b  
attestation service                             鉴证服务 [HZCnO|N  
audit adjustment                                审计调整 yK2*~T,6@  
audit areas                                        审计领域 K5c7>I%k  
audit conclusion                                审计结论 "1j\ZCXK_Z  
audit effectiveness                             审计效果 Up2\X#6  
audit efficiency                                  审计效率 Wx\"wlJ7.3  
audit engagement letter                      审计业务约定书 S:GUR6g8D  
audit evidence                                          审计证据 TB3T:A>2  
audit fee                                    审计费 MBTt'6M  
audit files                                          审计档案 NbK?Dg8WJG  
audit findings                                     审计中发现的事项 m^s2kB4A[  
audit implementation stage                        审计实施阶段 F~ - S3p  
audit mark                                        审计标识 xo"4mbTV  
audit materiality                                 审计重要性 z E7oc ul  
audit method                                     审计方法 Q*J ~wuE2  
audit objective                                         审计目标,审计目的 qt&"cw  
audit of financial statements                      会计报表审计,财务报表审计 nO7o7bc  
audit opinion                                     审计意见 u5)A+.v  
audit period                                      被审计期间,被审计年度 rp[oH=&  
audit plan                                          审计计划 _ JJ0pc9t  
audit planning                                    编制审计计划,制定审计计划,审计计划 %'~<:>:"E  
audit planning stage                                  审计计划阶段 J' 4@-IM  
audit procedure                                审计程序 !Z2n;.w  
audit programme                               审计程序表,具体审计计划 JFk|Uqs(  
audit report                                       审计报告 KUqS(u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t 6IaRD  
audit report with a qualified opinion                 有保留意见的审计报告 D/6@bcCSY  
audit report with an adverse opinion                否定意见的审计报告 y Q @=\'  
audit report with dual dates                      双重日期审计报告 >wm$,%zk  
audit reporting stage                                 审计报告阶段 Da[X HUk  
audit responsibility                                   审计责任 (uxQBy  
audit results                                      审计结果 Rw^YTv  
audit risk                                          审计风险 \ A UtGP  
audit sampling                                          审计抽样 KI QBY!N+  
audit sampling techniques                         审计抽样方法,审计抽样技术 w 4gZ:fR=  
audit strategies                                  审计策略 EG8R*Cm,}  
audit summary                                         审计总结,审计小结 K#+]  
audit team                                         审计小组 &,kB7r"  
audit test                                    审计测试 xla^A}{  
audit trail                                          审计轨迹 %v)'`|i  
audit work                                        审计工作 d/zX%  
audit working paper                                 审计工作底稿 xR6IXF>*  
audited financial statement                        审计会计报表,已审计财务报表 umrI4.1c  
Auditing Guidelines (the~)                      审计规范指南 ovoI~k'  
auditing standards                             审计准则 a7d-  
audit-oriented working paper                          (审计)业务类工作底稿 l6U'  
authorisation                                     授权 &!~n=]*sz  
authorisation of transaction                       交易的授权 p00Bg o  
availability                                         可获得性 |]3);^0  
B 4< >:]  
balance                                      余额;差额;平衡 cMk%]qfVo8  
balance sheet                                    资产负债表 Llc|j&yHQ  
bank                                                 银行 {O oNhN9  
bank account                                    银行账户,银行户头 qtQ:7WO  
bank statement                                 银行对账单 1mPS)X_  
barter transaction                              易货交易,以物换物交易 rBPxGBd4  
basis of audit                                    审计依据  M!DoR6  
basis of preparation                                (会计报表的)编制基础 utS M x(  
book of account                               账目,账簿 sO-R+G/^7  
borrowing                                         借款,贷款,借债 uvM8 8#  
branch                                              分支,分支机构,分店 s1apHwJ -  
brought forward                                (账户余额等的)承上年,承上期,承上页 @Iatlz*W  
budget                                              预算 H)fo4N4ii  
building                                      建筑物;大楼 ul&7hHp_u%  
business conditions                                  业务情况,经营情况 J+|V[E<x  
business licence                               (企业等的)营业执照 C:EoUu  
business relation                                业务关系 '^Np<  
6oBt<r?CJ  
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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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