论坛风格切换切换到宽版
  • 6195阅读
  • 1回复

[专业英语]审计词汇英汉对照 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
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 4AG&z,[  
   U O{xpY  
审计词汇英汉对照 ;NvhL|R  
   :6HiP&<  
A HzFt  
$)WH^Ir~  
r&LCoe'\{i  
ability to continue as a going concern               持续经营能力 P^o"PKA  
acceptability                                     可接受性,可接受程度 }&'yt97+  
acceptable level of detection risk                     检查风险的可接受水平 7D9h;gsP  
acceptance of engagement                       接受委托 tL|L"t_5x  
accepting the engagement for the first time              首次接受委托 ~h~r]tV*+  
access to asset                                         对资产的接触 Tk2&{S"  
according to                                     根据,依据,依照 '<U[;H9\  
account balance                                账户余额 .*clY  
account for                                       对……进行会计处理,核算;解释 [jmAMF<F  
accounting                                        会计,会计学 [jG uO%  
accounting advisory serve                        会计咨询服务 a'L7y%  
accounting firm                                 会计师事务所 o 2$<>1^  
accounting information                      会计信息,会计资料 j+ T\c2d  
accounting period                             会计期间 LXOF{FG  
accounting policies                                   会计政策 0[3tW[j  
accounting professional bodies                 会计职业组织,会计职业团体 d&3I>E $UP  
accounting records                                   会计记录 (kD?},Z  
accounting responsibility                           会计责任 wMR[*I/  
accounting service                             会计服务 `;8u9Ff  
accounting standards                                会计准则 Y7IlqC`i  
Accounting Standards for Business Enterprises       企业会计准则 %.r5E2'  
accounting system                             会计系统 9Y*VzQE  
accounting treatment                                会计处理 =V4_DJ(&  
accuracy                                    准确性,精确性 z8rh*Rfxd  
additional audit procedures                      追加审计程序 TBLk+AR  
addressee                                         收件人,收信人 wNlV_  
Administration of State-owned Assets  (the~)     国有资产管理局 |Z +E( F  
administrative laws and regulations                 行政法规 ::h02,y;1%  
adverse impact                                 不利影响,负面影响 vU=k8  
adverse opinion                                反对意见 j^R~ Lt4  
advisory group                                  咨询组,顾问组 rea}Uq+po  
agency fee                                        代理费,代理费用 OW5|oG  
aggregate                                          总计,合计为…… {:q9:  
alternation of document and record                 变造文件和记录 laIC }!  
alternative audit procedures                      替代审计程序,备选审计程序 fn"jYSy  
amend                                              修改,修订 ?&t|?@  
amortisation                                      摊销 )a2m<"  
analytical capacity                             分析能力 41_sSqq;^  
analytical procedures                               分析性程序 #._6lESK  
annual financial statements                        年度会计报表,年度财务报表 pJ@DHj2@  
appendix                                          附录,附表 rD)v%vvr&`  
applicable                                         适用的 ,)\5O0 D6  
applicable laws and regulations                 适用的法规 ry<}DK<u  
application systems                                  应用系统 #esu@kMU`  
apply consistently                              一贯地执行,一贯地实施 X0J]6|du.  
appropriate                                       适当的,合适的; n"VE!`B  
征用,挪用 7m)ykq:?  
appropriate authorization                          适当的授权 '%/u103{e  
appropriateness of audit evidence                    审计证据的适当性 D +%k1  
approval                                    批准,核准 4%.2 =  
assertion                                    (会计报表上的)认定;确认 Z.#glmw^=R  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 rG'k<X~7  
asset                                                 资产,财产 loVvr"&g  
asset restructuring                             资产重组 V?pO~q o  
assignment of duties                                 职责的划分 %b'VEd7  
assistant                                     助理,助理人员 [A/+tv  
associated company                                 联属公司,联营公司 Z["nY&.sI  
association                                        联合,结合;协会,社团 LR?#H)$  
assumption                                       假设,假定 4BL,/(W] x  
at a given date                                         在某一特定时日 BY2txLLB  
attestation                                         鉴证,公证 PL2Q!i`[o  
attestation service                             鉴证服务 D,R2wNF  
audit adjustment                                审计调整 iPL'JVPZ  
audit areas                                        审计领域 n \NDi22  
audit conclusion                                审计结论 `v+O5  
audit effectiveness                             审计效果 wAwH8xLU  
audit efficiency                                  审计效率 u>Kvub  
audit engagement letter                      审计业务约定书 p%qL0   
audit evidence                                          审计证据 !ZcA Ltq  
audit fee                                    审计费 WmBnc#>gK  
audit files                                          审计档案 -m-WUox4"  
audit findings                                     审计中发现的事项 /9^0YC;Y*  
audit implementation stage                        审计实施阶段 JO$]t|I  
audit mark                                        审计标识 #j5^/*XW  
audit materiality                                 审计重要性 AxQ/  
audit method                                     审计方法 OnJSu z>-  
audit objective                                         审计目标,审计目的 R')GQ.yYq  
audit of financial statements                      会计报表审计,财务报表审计 O&RHCR-\  
audit opinion                                     审计意见 n8ya$bc  
audit period                                      被审计期间,被审计年度 ^IZ0M1&W;  
audit plan                                          审计计划 mT$tAwzTC{  
audit planning                                    编制审计计划,制定审计计划,审计计划 enepAu-="p  
audit planning stage                                  审计计划阶段 l3$?eGGM  
audit procedure                                审计程序 q.tL'  
audit programme                               审计程序表,具体审计计划 akoKx)(<  
audit report                                       审计报告 'vClZGQ1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aM1JG$+7G  
audit report with a qualified opinion                 有保留意见的审计报告 wB GxJ\+M  
audit report with an adverse opinion                否定意见的审计报告 4r!40^:2  
audit report with dual dates                      双重日期审计报告 |"*:ZSj  
audit reporting stage                                 审计报告阶段 Ct33S+y  
audit responsibility                                   审计责任 id9T[^h  
audit results                                      审计结果 ,4$J|^T&  
audit risk                                          审计风险 HAdm,   
audit sampling                                          审计抽样 >b${rgCvQ  
audit sampling techniques                         审计抽样方法,审计抽样技术 mw%_ yDZ{  
audit strategies                                  审计策略 sbIhg/:ok  
audit summary                                         审计总结,审计小结 0pz X!f1~  
audit team                                         审计小组 >FhBl\oIi  
audit test                                    审计测试 q+Q)IVaU81  
audit trail                                          审计轨迹 4x >e7Kf  
audit work                                        审计工作 .U {JI\  
audit working paper                                 审计工作底稿 (9%%^s]uPT  
audited financial statement                        审计会计报表,已审计财务报表 zYJx oC{  
Auditing Guidelines (the~)                      审计规范指南 9(]j e4Cn  
auditing standards                             审计准则 <:o><f+  
audit-oriented working paper                          (审计)业务类工作底稿 GT0'bge  
authorisation                                     授权 w+D5a VJ  
authorisation of transaction                       交易的授权 YiMecu  
availability                                         可获得性 {S~$\4vC!  
B 3E9j%sYk  
balance                                      余额;差额;平衡 #d(r^U#I  
balance sheet                                    资产负债表 EeJ] > 1  
bank                                                 银行 6dlPS{H#U  
bank account                                    银行账户,银行户头 [ V~bo/n  
bank statement                                 银行对账单 7Kjq1zl;  
barter transaction                              易货交易,以物换物交易 K.Ir+SB  
basis of audit                                    审计依据 3~'F^=T.Y  
basis of preparation                                (会计报表的)编制基础 4v$AM8/o  
book of account                               账目,账簿 HB:i0m2fJW  
borrowing                                         借款,贷款,借债 *4E,| IJ  
branch                                              分支,分支机构,分店 BO|Jrr>  
brought forward                                (账户余额等的)承上年,承上期,承上页 N<WFe5  
budget                                              预算 >i<-rO>kN  
building                                      建筑物;大楼 +UtK2<^:o  
business conditions                                  业务情况,经营情况 tp&iOP6O  
business licence                               (企业等的)营业执照 ,)G,[ih  
business relation                                业务关系 *WG} K?"/  
M IJ~j><L  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
离线林凡

发帖
207
学分
1831
经验
221
精华
0
金币
0
只看该作者 1楼 发表于: 2012-04-24
呵呵,学下,谢谢分享
追求真理,创造价值~~~
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个