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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 %6AYCN?Ih  
   QF\kPk(CtD  
审计词汇英汉对照 fd4;mc1T  
   RK?jtb=&A  
A |]^l^e 6m  
I+0c8T(:  
B-!guf rnY  
ability to continue as a going concern               持续经营能力 " Wp   
acceptability                                     可接受性,可接受程度 x.I][(}  
acceptable level of detection risk                     检查风险的可接受水平 @. "q  
acceptance of engagement                       接受委托 o g_Ri$x8  
accepting the engagement for the first time              首次接受委托 !q!"U MiG  
access to asset                                         对资产的接触 FyCBN tCv  
according to                                     根据,依据,依照 T3=(`  
account balance                                账户余额 4Mk8Cpz  
account for                                       对……进行会计处理,核算;解释 j*XjY[  
accounting                                        会计,会计学 mv{<'  
accounting advisory serve                        会计咨询服务 $h,d? .u6w  
accounting firm                                 会计师事务所 qtO1hZ  
accounting information                      会计信息,会计资料 >yX/+p_  
accounting period                             会计期间 Tru c[A.2Z  
accounting policies                                   会计政策 8Bq-0=E  
accounting professional bodies                 会计职业组织,会计职业团体 cI5N"U@yN  
accounting records                                   会计记录 ^D>fis  
accounting responsibility                           会计责任 d$}&nV/A)  
accounting service                             会计服务 8`}l\ Y  
accounting standards                                会计准则 *t^eNUA  
Accounting Standards for Business Enterprises       企业会计准则 ^[#=L4  
accounting system                             会计系统 6VC-KY  
accounting treatment                                会计处理 *\D}eBd|  
accuracy                                    准确性,精确性 47KNT7C  
additional audit procedures                      追加审计程序 YUCC*t  
addressee                                         收件人,收信人 d [r-k 2  
Administration of State-owned Assets  (the~)     国有资产管理局 kL|\wci  
administrative laws and regulations                 行政法规 C#0brCQq3  
adverse impact                                 不利影响,负面影响 n[|6khOL-  
adverse opinion                                反对意见 @a0Q0M  
advisory group                                  咨询组,顾问组 hqL+_| DW  
agency fee                                        代理费,代理费用 ^CUSlnB\(  
aggregate                                          总计,合计为…… I`NUurQTX  
alternation of document and record                 变造文件和记录 cM3jnim  
alternative audit procedures                      替代审计程序,备选审计程序 $(3uOsy   
amend                                              修改,修订 "v5ElYG  
amortisation                                      摊销 sZKEUSFD #  
analytical capacity                             分析能力 JRXRi*@  
analytical procedures                               分析性程序 \0nlPXk?G  
annual financial statements                        年度会计报表,年度财务报表 ?IILt=)<  
appendix                                          附录,附表 nWk e#{[  
applicable                                         适用的 Hte[TRbM  
applicable laws and regulations                 适用的法规 `%Q&</X  
application systems                                  应用系统 s"WBw'_<<  
apply consistently                              一贯地执行,一贯地实施 ;,k=<]  
appropriate                                       适当的,合适的; 1eHe~p ,  
征用,挪用 okstY4f'  
appropriate authorization                          适当的授权 <6/= y1QC)  
appropriateness of audit evidence                    审计证据的适当性 E~qQai=]  
approval                                    批准,核准 Jl d\8=  
assertion                                    (会计报表上的)认定;确认 a fx'  
assessed level of control risk                           对控制风险的评估,控制风险的评估水平  t!jYu<P  
asset                                                 资产,财产 [X<Pk  
asset restructuring                             资产重组 \^0!|  
assignment of duties                                 职责的划分 n}JPYu  
assistant                                     助理,助理人员 & pL/ @2+  
associated company                                 联属公司,联营公司 DHv2&z H  
association                                        联合,结合;协会,社团 A @2Bs 5F  
assumption                                       假设,假定 &))\2pl  
at a given date                                         在某一特定时日 tb,9a!?  
attestation                                         鉴证,公证 >La><.z~  
attestation service                             鉴证服务 et` 0Je  
audit adjustment                                审计调整 !p',Za   
audit areas                                        审计领域 V&%C \ns4  
audit conclusion                                审计结论 GJ,a RI  
audit effectiveness                             审计效果 m'bi\1Q  
audit efficiency                                  审计效率 {~'H  
audit engagement letter                      审计业务约定书 M?$ZJ-  
audit evidence                                          审计证据 t"|DWC*  
audit fee                                    审计费 JRY_ nX  
audit files                                          审计档案 FY4T(4#  
audit findings                                     审计中发现的事项 \J3/keL  
audit implementation stage                        审计实施阶段 0e16Ow6\!1  
audit mark                                        审计标识 |@wyC0k!  
audit materiality                                 审计重要性 bq NP#C  
audit method                                     审计方法 g*J@[y;  
audit objective                                         审计目标,审计目的 id?E)Jy  
audit of financial statements                      会计报表审计,财务报表审计 |55dbL$w  
audit opinion                                     审计意见 8{ gXToK  
audit period                                      被审计期间,被审计年度 N 9LgU)-Jt  
audit plan                                          审计计划 ^_W40/c3  
audit planning                                    编制审计计划,制定审计计划,审计计划 i%F<AY\O)  
audit planning stage                                  审计计划阶段 o2naVxetE  
audit procedure                                审计程序 0%#\w*X8  
audit programme                               审计程序表,具体审计计划 Qnt5HSSt  
audit report                                       审计报告 : G =FiC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Jzex]_:1~  
audit report with a qualified opinion                 有保留意见的审计报告 2w?hgNz  
audit report with an adverse opinion                否定意见的审计报告 ?aWx(dVQ  
audit report with dual dates                      双重日期审计报告 S&wzB)#'  
audit reporting stage                                 审计报告阶段 $FX,zC<=  
audit responsibility                                   审计责任 4TZ cc|B5  
audit results                                      审计结果 [E|uY]DR  
audit risk                                          审计风险 IZrk1fh  
audit sampling                                          审计抽样 snC/H G7  
audit sampling techniques                         审计抽样方法,审计抽样技术 i\Wdo/c-H  
audit strategies                                  审计策略 UQPU"F7.  
audit summary                                         审计总结,审计小结 X{Zm9T  
audit team                                         审计小组 PVYyE3`UB  
audit test                                    审计测试 t)a;/scT  
audit trail                                          审计轨迹 v* ~3Z1  
audit work                                        审计工作 ^B]@Lr E^  
audit working paper                                 审计工作底稿 =J/FJb  
audited financial statement                        审计会计报表,已审计财务报表 /{*$JF  
Auditing Guidelines (the~)                      审计规范指南 S|AjL Ng#  
auditing standards                             审计准则 # {PmNx%M  
audit-oriented working paper                          (审计)业务类工作底稿 U>Gg0`>  
authorisation                                     授权 rQr!R$t/[  
authorisation of transaction                       交易的授权 e fO jTA%  
availability                                         可获得性 n>FY?  
B +@:L|uFU  
balance                                      余额;差额;平衡 _A'{la~k  
balance sheet                                    资产负债表 @ D[`Oj)  
bank                                                 银行 ea9oakF  
bank account                                    银行账户,银行户头 q>s`uFRg(  
bank statement                                 银行对账单 MKg,!TELe  
barter transaction                              易货交易,以物换物交易 N+g@8Q2s;5  
basis of audit                                    审计依据 MbA\pG'T  
basis of preparation                                (会计报表的)编制基础 "pvH0"Q*  
book of account                               账目,账簿 4XJiI a?  
borrowing                                         借款,贷款,借债 lr3 mE  
branch                                              分支,分支机构,分店 : ]II-$/8  
brought forward                                (账户余额等的)承上年,承上期,承上页 |"Z{I3Umg  
budget                                              预算 $k%Z$NSN=  
building                                      建筑物;大楼 h"W8N+e\  
business conditions                                  业务情况,经营情况 m;,xmEp  
business licence                               (企业等的)营业执照 lFq{O;q7}  
business relation                                业务关系 FHg0E++?  
6Q Zp@  
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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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