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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 m1o65FsY08  
   d4h(F,K7V  
审计词汇英汉对照 Dlf=N$BL7d  
   d*(Bs $De  
A bK;a V&  
-t'oW*kdL  
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ability to continue as a going concern               持续经营能力 u,SZ-2K!7~  
acceptability                                     可接受性,可接受程度 Ul0<Zxv  
acceptable level of detection risk                     检查风险的可接受水平 XTaWd0Y  
acceptance of engagement                       接受委托 x2c*k$<p  
accepting the engagement for the first time              首次接受委托 *xTquV$  
access to asset                                         对资产的接触 Pc4c Sw#5  
according to                                     根据,依据,依照 )mVYqlU"  
account balance                                账户余额 ayz1i:Q|  
account for                                       对……进行会计处理,核算;解释 WzbN=& C]h  
accounting                                        会计,会计学 '?GZ"C2  
accounting advisory serve                        会计咨询服务 L=!kDU  
accounting firm                                 会计师事务所 Sz@?%PnU|  
accounting information                      会计信息,会计资料 kR?n%`&k  
accounting period                             会计期间 %_O>Hy|p  
accounting policies                                   会计政策 8B+^vF   
accounting professional bodies                 会计职业组织,会计职业团体 QjN3j*@  
accounting records                                   会计记录 G6mM6(Sr  
accounting responsibility                           会计责任 >,vW  
accounting service                             会计服务 *LdH/C.LIf  
accounting standards                                会计准则 %)ov,p |  
Accounting Standards for Business Enterprises       企业会计准则 6v)eM=   
accounting system                             会计系统 >Mw =}g@P  
accounting treatment                                会计处理 f|1FqL+T]  
accuracy                                    准确性,精确性 F ) ~pw  
additional audit procedures                      追加审计程序 * <QL[qyV  
addressee                                         收件人,收信人 \1 D,Kx;Cb  
Administration of State-owned Assets  (the~)     国有资产管理局 &-Er n/[  
administrative laws and regulations                 行政法规 ;QD;5 <1  
adverse impact                                 不利影响,负面影响 3zF7V:XH  
adverse opinion                                反对意见 =C1Qo#QQ%  
advisory group                                  咨询组,顾问组 >.~k?_Of  
agency fee                                        代理费,代理费用 ~M1%,]  
aggregate                                          总计,合计为…… "E!p1  
alternation of document and record                 变造文件和记录 pR>QIZq<gT  
alternative audit procedures                      替代审计程序,备选审计程序 ;K-t  
amend                                              修改,修订 uxiX"0)g>  
amortisation                                      摊销 %t.IxMY  
analytical capacity                             分析能力 g c=|< (  
analytical procedures                               分析性程序 LOkDx2@g  
annual financial statements                        年度会计报表,年度财务报表 oioN0EuDk  
appendix                                          附录,附表 `&7? +s  
applicable                                         适用的 ~2ei+#d!^  
applicable laws and regulations                 适用的法规 [/j-d  
application systems                                  应用系统 4zbV' ]  
apply consistently                              一贯地执行,一贯地实施 uW_ /7ex  
appropriate                                       适当的,合适的; vAxtN RS  
征用,挪用 {z ~ '  
appropriate authorization                          适当的授权 SYLkC [0 k  
appropriateness of audit evidence                    审计证据的适当性 R$`T"C"  
approval                                    批准,核准 (7!(e  ,  
assertion                                    (会计报表上的)认定;确认 flt c dA  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 <)rH8]V  
asset                                                 资产,财产 )d Dmq  
asset restructuring                             资产重组 0k]N%!U  
assignment of duties                                 职责的划分 D"5~-9<  
assistant                                     助理,助理人员 74wa  
associated company                                 联属公司,联营公司 cu|q &  
association                                        联合,结合;协会,社团 e$I:[>  
assumption                                       假设,假定 P ^+>QJ1  
at a given date                                         在某一特定时日 * OFT)S  
attestation                                         鉴证,公证 1uzfV)  
attestation service                             鉴证服务 $7g(-W  
audit adjustment                                审计调整 ;yrcH+I$_  
audit areas                                        审计领域 9j9?;3;  
audit conclusion                                审计结论 +Q&@2 oY"  
audit effectiveness                             审计效果 {a%cU[q  
audit efficiency                                  审计效率 |8ZAE%/d  
audit engagement letter                      审计业务约定书 u{G6xuPWf  
audit evidence                                          审计证据 ?id^v 7d  
audit fee                                    审计费 r${a S@F  
audit files                                          审计档案 @Q5^Q'!  
audit findings                                     审计中发现的事项 "<b84?V5  
audit implementation stage                        审计实施阶段 E atDT*!  
audit mark                                        审计标识 \/zS@fz  
audit materiality                                 审计重要性 {.W%m  
audit method                                     审计方法 :g_ +{4  
audit objective                                         审计目标,审计目的 -7Wmq[L /  
audit of financial statements                      会计报表审计,财务报表审计 qILr+zH  
audit opinion                                     审计意见 )~kb 7rfl  
audit period                                      被审计期间,被审计年度 L1K_|X  
audit plan                                          审计计划 ?Kf@/jv  
audit planning                                    编制审计计划,制定审计计划,审计计划 6Wp:W1E{`  
audit planning stage                                  审计计划阶段 #y%Ao\~kG  
audit procedure                                审计程序 ,oe4*b}O=.  
audit programme                               审计程序表,具体审计计划 _95t gJy  
audit report                                       审计报告 x$sQ .aT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H& +s&F{%  
audit report with a qualified opinion                 有保留意见的审计报告 n _hD  
audit report with an adverse opinion                否定意见的审计报告 d~%Rnic6*  
audit report with dual dates                      双重日期审计报告 * x!5I$~J  
audit reporting stage                                 审计报告阶段 ,B><la87  
audit responsibility                                   审计责任 7#QH4$@1P  
audit results                                      审计结果 h#9)M  
audit risk                                          审计风险 H*IoJL6  
audit sampling                                          审计抽样 /8R1$7  
audit sampling techniques                         审计抽样方法,审计抽样技术 A 78{b^0*  
audit strategies                                  审计策略  t&]IgF  
audit summary                                         审计总结,审计小结 cj)~7 WF  
audit team                                         审计小组 kPe9G  
audit test                                    审计测试 Zup?nP2GkT  
audit trail                                          审计轨迹 L2%P  
audit work                                        审计工作 ~XRr }z_Lq  
audit working paper                                 审计工作底稿 A`Nb"N$H13  
audited financial statement                        审计会计报表,已审计财务报表 @VAhmYz  
Auditing Guidelines (the~)                      审计规范指南 wVTo7o%U  
auditing standards                             审计准则 nq;)!Wry  
audit-oriented working paper                          (审计)业务类工作底稿 czzV2P/t}  
authorisation                                     授权 E}u\{uY  
authorisation of transaction                       交易的授权 LWE !+(n  
availability                                         可获得性 -XBNtM_ "  
B ;I0/zeM%  
balance                                      余额;差额;平衡 ?{V[bm  
balance sheet                                    资产负债表 F=H=[pSe  
bank                                                 银行 H#D=vx'  
bank account                                    银行账户,银行户头 Ho/5e*X  
bank statement                                 银行对账单  xMU)  
barter transaction                              易货交易,以物换物交易 DzEixE-  
basis of audit                                    审计依据 X}Lp!.i9o  
basis of preparation                                (会计报表的)编制基础 |bh:x{h  
book of account                               账目,账簿 0IK']C  
borrowing                                         借款,贷款,借债 6Jm4?ex  
branch                                              分支,分支机构,分店 ,LvJ'N  
brought forward                                (账户余额等的)承上年,承上期,承上页 WJ@,f%=<~  
budget                                              预算 2iu;7/  
building                                      建筑物;大楼 (|-/S0AV  
business conditions                                  业务情况,经营情况 Z.<B>MD8^  
business licence                               (企业等的)营业执照 IlVi1`]w  
business relation                                业务关系 x]:mc%4-Z  
%`~8j H@  
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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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