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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 ZSB_OS[N  
   ]8Eci^i  
审计词汇英汉对照 ??4#)n k  
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A 9;fyC =  
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{~Q9jg(A  
ability to continue as a going concern               持续经营能力 XAn{xN pz  
acceptability                                     可接受性,可接受程度 lur$?_gt  
acceptable level of detection risk                     检查风险的可接受水平 hkK+BmMj\  
acceptance of engagement                       接受委托 xK8n~.T('  
accepting the engagement for the first time              首次接受委托 l'~~hQ{h/  
access to asset                                         对资产的接触 2jMV6S9  
according to                                     根据,依据,依照 efK3{   
account balance                                账户余额 .e^AS~4pl  
account for                                       对……进行会计处理,核算;解释 QN GICG-  
accounting                                        会计,会计学 -zzM!1@F  
accounting advisory serve                        会计咨询服务 5|4=uoA<  
accounting firm                                 会计师事务所 } Fw/WD  
accounting information                      会计信息,会计资料 I3{koI  
accounting period                             会计期间 8 |@WuD  
accounting policies                                   会计政策 0:,8Ce  
accounting professional bodies                 会计职业组织,会计职业团体 Ps0 g  
accounting records                                   会计记录 SkmLX@:(  
accounting responsibility                           会计责任 J?Ed^B-  
accounting service                             会计服务 `u./2]n  
accounting standards                                会计准则 $. ;j4%%  
Accounting Standards for Business Enterprises       企业会计准则 H1FD|Q3  
accounting system                             会计系统 j-?zB .jAh  
accounting treatment                                会计处理 z>,fuR?9  
accuracy                                    准确性,精确性 (Wj2%*NT  
additional audit procedures                      追加审计程序 r_5k$ u(  
addressee                                         收件人,收信人 wRc=;f  
Administration of State-owned Assets  (the~)     国有资产管理局 _cWz9 ;  
administrative laws and regulations                 行政法规 X5(S+;v"^  
adverse impact                                 不利影响,负面影响 sRM3G]nUr  
adverse opinion                                反对意见 ZL0':7  
advisory group                                  咨询组,顾问组 \z/_vzz4  
agency fee                                        代理费,代理费用 h-^7cHI}  
aggregate                                          总计,合计为…… %LL*V|  
alternation of document and record                 变造文件和记录 $IuN(#  
alternative audit procedures                      替代审计程序,备选审计程序 :;wb{q$O  
amend                                              修改,修订 f9Vxtd  
amortisation                                      摊销 z%F68 f73  
analytical capacity                             分析能力 ~#doJ:^H3  
analytical procedures                               分析性程序 FUq>+U!Qu  
annual financial statements                        年度会计报表,年度财务报表 np>RxiB^  
appendix                                          附录,附表 JOR ? xCc  
applicable                                         适用的 ]<V,5'xh  
applicable laws and regulations                 适用的法规 nDdF(|Qt  
application systems                                  应用系统 dHcGe{T^(  
apply consistently                              一贯地执行,一贯地实施 "8bxb  
appropriate                                       适当的,合适的; + lha=  
征用,挪用 |bHId !d  
appropriate authorization                          适当的授权 {29x5J  
appropriateness of audit evidence                    审计证据的适当性 K3c(c%$<R  
approval                                    批准,核准 A? =(q  
assertion                                    (会计报表上的)认定;确认 &HPzm6.3  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平 p|W <xFk  
asset                                                 资产,财产 j3!]wolY  
asset restructuring                             资产重组 a ]PS`  
assignment of duties                                 职责的划分 A[,[j?wC  
assistant                                     助理,助理人员 2MN AY%iT  
associated company                                 联属公司,联营公司 v7"Hvp3w  
association                                        联合,结合;协会,社团 wU\3"!^h  
assumption                                       假设,假定 vd4}b>  
at a given date                                         在某一特定时日 GM5s~,  
attestation                                         鉴证,公证 L @b8,  
attestation service                             鉴证服务 %cWy0:F5VY  
audit adjustment                                审计调整 `7;I*|  
audit areas                                        审计领域 /K#t$O4  
audit conclusion                                审计结论 9Q!X~L|\S  
audit effectiveness                             审计效果 lL*k!lNs  
audit efficiency                                  审计效率 rKP;T"?;  
audit engagement letter                      审计业务约定书  2Z ? N  
audit evidence                                          审计证据 IT`r&;5  
audit fee                                    审计费 { .z6J)?J2  
audit files                                          审计档案 [@Db7]nG  
audit findings                                     审计中发现的事项 OV l,o  
audit implementation stage                        审计实施阶段 s}~ 'o!}W  
audit mark                                        审计标识 ;K'1dsA  
audit materiality                                 审计重要性 4_`ss+gk  
audit method                                     审计方法 ?0UzmJV?8  
audit objective                                         审计目标,审计目的 Lv;R8^n  
audit of financial statements                      会计报表审计,财务报表审计 .K`^n\T t  
audit opinion                                     审计意见 t^|+|>S  
audit period                                      被审计期间,被审计年度 SI:+I4i  
audit plan                                          审计计划 t=`bXBX1  
audit planning                                    编制审计计划,制定审计计划,审计计划 I|6wPV?  
audit planning stage                                  审计计划阶段 a\wpJ|3{=T  
audit procedure                                审计程序 jLULf+ 8&  
audit programme                               审计程序表,具体审计计划 [*-DtbE k  
audit report                                       审计报告 ^J DiI7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +["t@Q4IQ  
audit report with a qualified opinion                 有保留意见的审计报告 UTatcn  
audit report with an adverse opinion                否定意见的审计报告 H8>u:  
audit report with dual dates                      双重日期审计报告 %8?s3^ o  
audit reporting stage                                 审计报告阶段 F5CV<-jB  
audit responsibility                                   审计责任 P=)&]Pz  
audit results                                      审计结果 YpFh_Zr[  
audit risk                                          审计风险 }&Eb {'  
audit sampling                                          审计抽样 SX$Nef9p  
audit sampling techniques                         审计抽样方法,审计抽样技术 J!Kk7 !^|  
audit strategies                                  审计策略 VQ{.Ls2`Z  
audit summary                                         审计总结,审计小结 49o5"M(  
audit team                                         审计小组 o{EWNkmj  
audit test                                    审计测试 p^G:h6|+|  
audit trail                                          审计轨迹 ''9FB5  
audit work                                        审计工作 (6C%w)8'  
audit working paper                                 审计工作底稿 9zj^\-FA_l  
audited financial statement                        审计会计报表,已审计财务报表 bDLPA27  
Auditing Guidelines (the~)                      审计规范指南 KrQ8//Ih  
auditing standards                             审计准则 8:j8>K*6  
audit-oriented working paper                          (审计)业务类工作底稿 !6t ()]  
authorisation                                     授权 =O qw`jw  
authorisation of transaction                       交易的授权 )~q@2^  
availability                                         可获得性 ~-+lZ4}  
B V 0<>Xo%  
balance                                      余额;差额;平衡 c}nXMA^^  
balance sheet                                    资产负债表 d7xd"  
bank                                                 银行 Pg3O )D9  
bank account                                    银行账户,银行户头 qg;[~JZYKi  
bank statement                                 银行对账单 #ii,GN~N  
barter transaction                              易货交易,以物换物交易 6Xjr0 C+  
basis of audit                                    审计依据 +L4_]  
basis of preparation                                (会计报表的)编制基础 1* _wJ  
book of account                               账目,账簿 7o$4ov;T  
borrowing                                         借款,贷款,借债 &n% 3rC5{  
branch                                              分支,分支机构,分店 kan?2x  
brought forward                                (账户余额等的)承上年,承上期,承上页 [.}-nAN  
budget                                              预算 w5I +5/I  
building                                      建筑物;大楼 c&Pgz~iP  
business conditions                                  业务情况,经营情况 @u./VK  
business licence                               (企业等的)营业执照 9JHu{r"M  
business relation                                业务关系 kRBPl9 9  
d#@N2  
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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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