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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 Oh10X.)i  
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审计词汇英汉对照 6A =k;do  
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ability to continue as a going concern               持续经营能力 ?-2s}IJO  
acceptability                                     可接受性,可接受程度 wE<r'  
acceptable level of detection risk                     检查风险的可接受水平 P~lU`.X}  
acceptance of engagement                       接受委托  LDU4 D  
accepting the engagement for the first time              首次接受委托 0Ba]Zo Z  
access to asset                                         对资产的接触 N8kNi4$mp=  
according to                                     根据,依据,依照 iyR"O1]  
account balance                                账户余额 m}D;=>2$  
account for                                       对……进行会计处理,核算;解释 y<nPZ<h  
accounting                                        会计,会计学 c V MRSp  
accounting advisory serve                        会计咨询服务 { Dm@_&  
accounting firm                                 会计师事务所 8BZ&-j{  
accounting information                      会计信息,会计资料 :EYUBtTj  
accounting period                             会计期间 KlS#f  
accounting policies                                   会计政策 j$ lf>.[I  
accounting professional bodies                 会计职业组织,会计职业团体 aY .cx1"  
accounting records                                   会计记录 nJYIkfdA  
accounting responsibility                           会计责任 8_Uh h5[  
accounting service                             会计服务 8b-mW>xsA  
accounting standards                                会计准则 Qa:[iF  
Accounting Standards for Business Enterprises       企业会计准则 ,H.5TQ#  
accounting system                             会计系统 P4{ ~fh(  
accounting treatment                                会计处理 ;-"q;&1e  
accuracy                                    准确性,精确性  tKh  
additional audit procedures                      追加审计程序 }!Pty25j  
addressee                                         收件人,收信人 L[nDjQn"  
Administration of State-owned Assets  (the~)     国有资产管理局 1k)pJzsc  
administrative laws and regulations                 行政法规 ue+{djz[4  
adverse impact                                 不利影响,负面影响 rx9y^E5T`;  
adverse opinion                                反对意见 $~1mKx]]  
advisory group                                  咨询组,顾问组 t54?<-  
agency fee                                        代理费,代理费用 a%kvC#B  
aggregate                                          总计,合计为…… z6B#F<h  
alternation of document and record                 变造文件和记录 aqQ+A:g  
alternative audit procedures                      替代审计程序,备选审计程序 |dqESl,2  
amend                                              修改,修订 YXqYIG.G  
amortisation                                      摊销 eGpKoq7a  
analytical capacity                             分析能力 \Z42EnJ  
analytical procedures                               分析性程序 yVXVHCB  
annual financial statements                        年度会计报表,年度财务报表 3 4%B0  
appendix                                          附录,附表 d8 Jf3Mo  
applicable                                         适用的 PXtF#,roP  
applicable laws and regulations                 适用的法规 Dyo^O=0c  
application systems                                  应用系统 N`?/kubD  
apply consistently                              一贯地执行,一贯地实施 w8UUeF  
appropriate                                       适当的,合适的; -$g~,dIwj  
征用,挪用 T"X]@9g^-  
appropriate authorization                          适当的授权 Q}<QE:-&E  
appropriateness of audit evidence                    审计证据的适当性 ?ILjt?X8  
approval                                    批准,核准 q`L )^In"  
assertion                                    (会计报表上的)认定;确认 o_k)x3I?  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 ;;Z'd@  
asset                                                 资产,财产 { m{nCl)y  
asset restructuring                             资产重组 MXEI/mDYK  
assignment of duties                                 职责的划分 j%bC9UkE3  
assistant                                     助理,助理人员 dy5}Jn%L  
associated company                                 联属公司,联营公司 tk h *su  
association                                        联合,结合;协会,社团  !=*8*?@  
assumption                                       假设,假定 Q_iN/F  
at a given date                                         在某一特定时日 m 0h,!  
attestation                                         鉴证,公证 :wg=H  
attestation service                             鉴证服务 8 qw{ e`c  
audit adjustment                                审计调整 c[ 0`8s!  
audit areas                                        审计领域 4J(-~  
audit conclusion                                审计结论 BV7P_!vt  
audit effectiveness                             审计效果 5=#d#dDc  
audit efficiency                                  审计效率 I"3C/ pU2  
audit engagement letter                      审计业务约定书 puWMgvv  
audit evidence                                          审计证据 YtWw)IK  
audit fee                                    审计费 ]' Ho)Q  
audit files                                          审计档案 I''n1v?N  
audit findings                                     审计中发现的事项 <pHm=q/U  
audit implementation stage                        审计实施阶段 `\;Z&jlpT  
audit mark                                        审计标识 @^ -Y&N!b=  
audit materiality                                 审计重要性 f`/('}t  
audit method                                     审计方法 hjFht+j1  
audit objective                                         审计目标,审计目的 $Q'z9ghEg  
audit of financial statements                      会计报表审计,财务报表审计 k_1@?&3  
audit opinion                                     审计意见 d-tg^Ot#  
audit period                                      被审计期间,被审计年度 .{`C>/"}  
audit plan                                          审计计划 ,5}w]6bCr  
audit planning                                    编制审计计划,制定审计计划,审计计划 #< e D  
audit planning stage                                  审计计划阶段 f>ktv76  
audit procedure                                审计程序 &zEBfr  
audit programme                               审计程序表,具体审计计划 hqjjd-S0  
audit report                                       审计报告 e?+-~]0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aD'Ax\-  
audit report with a qualified opinion                 有保留意见的审计报告 i(cKg&+ktd  
audit report with an adverse opinion                否定意见的审计报告 2?Jw0Wq5D  
audit report with dual dates                      双重日期审计报告 a L+>XN  
audit reporting stage                                 审计报告阶段 x lqP%  
audit responsibility                                   审计责任 ;A7JX:*?y=  
audit results                                      审计结果 em 0Y'J  
audit risk                                          审计风险 ?{`7W>G  
audit sampling                                          审计抽样 4Nt4(3Kf  
audit sampling techniques                         审计抽样方法,审计抽样技术 u "k< N|.3  
audit strategies                                  审计策略 HKT, 5  
audit summary                                         审计总结,审计小结 p0zC(v0*  
audit team                                         审计小组 &}2@pu[S?7  
audit test                                    审计测试 CZeZk  
audit trail                                          审计轨迹 H7;, Kr  
audit work                                        审计工作 Gs3V]qbEP  
audit working paper                                 审计工作底稿 l*&N<Yu  
audited financial statement                        审计会计报表,已审计财务报表 S1y6G/e9  
Auditing Guidelines (the~)                      审计规范指南 JJbd h \  
auditing standards                             审计准则 |#Lz0<c;  
audit-oriented working paper                          (审计)业务类工作底稿 9Scg:}Nj  
authorisation                                     授权 Vym0|cW  
authorisation of transaction                       交易的授权 =G^'wwpv(  
availability                                         可获得性 _FE uQ9E  
B URbB2 Bi  
balance                                      余额;差额;平衡 Khc^q*|C)  
balance sheet                                    资产负债表 GxG~J4  
bank                                                 银行 {R@V  
bank account                                    银行账户,银行户头 m26YAcip}  
bank statement                                 银行对账单 9oO~UP!ag  
barter transaction                              易货交易,以物换物交易 c$&({Z{1  
basis of audit                                    审计依据  @,k5T51m  
basis of preparation                                (会计报表的)编制基础 3Xd:LDZ{  
book of account                               账目,账簿 sw$uZ$$~#  
borrowing                                         借款,贷款,借债 =dKjTBR S'  
branch                                              分支,分支机构,分店 Rky]F+J  
brought forward                                (账户余额等的)承上年,承上期,承上页 a4 N f\7  
budget                                              预算 HNBmq>XDc  
building                                      建筑物;大楼 dr=Q9%  
business conditions                                  业务情况,经营情况 5~IdWwG*w  
business licence                               (企业等的)营业执照 `kQosQV  
business relation                                业务关系 =|IlORf<  
*. |%uf.  
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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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