英译汉·核心英语词汇
第一部分 职业道德守则·核心英语词汇
Section1: China Code of Ethics for Certified Public
Accountant
第二部分 会计·核心英语词汇
Section2: Accounting
第三部分 审计·核心英语词汇
Section3: Auditing
第四部分 财务成本管理·核心英语词汇
Section4: Financial Management and Cost Management
第五部分 公司战略与风险管理·核心英语词汇
Section5: Corporate Strategy and Risk Management
第六部分 经济法·核心英语词汇
Section6:Economic Law
第七部分 税法·核心英语词汇
Section7: Taxation Law
汉译英·核心英语词汇
附录一:财务报表
附录二:常见英文币种表达方式
內容試閱:
英译汉
Disclaimer[dis''kleim?]of opinion 审计报告无法表示意见
If the audit report of a company gives a qualified opinion or a
Disclaimer opinion,it may affect your confidence in investing in
this company.
如果一家公司的审计报告出了保留意见或无法表示意见,这会影响你对该公司的投资信心。
Disclosure 披露
The securities laws of 1933 and 1934 require full and fair
disclosure of material risks,those that reasonable investors would
consider important.
1933 年和1934 年的证券法要求充分、公平地披露重大风险,即理性的投资者会认为的重要风险。
Due care 合理关注
Reasonable skepticism and due care are important concepts which
auditors always use in the practice.
合理怀疑和应有关注是审计师在执业过程中应始终坚持的重要理念。
Emphasis[''?mf?sis]of matter paragraph
强调事项段
CPA’s audit report includes an unqualified opinion, an
unqualified opinion with emphasis of matter paragraph,a qualified
opinion,an adverse opinion and a disclaimer of opinion.
审计意见类型包括无保留意见,带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
Entity [''?nt?ti] 被审计单位
Existence [iɡ''zist?ns]or occurrence [?''k?r?ns]
存在或发生
Expected misstatement 预计错报
汉译英
对已售出的商品实施有效控制
Effective control over the sold goods
对价
Consideration
对涉嫌垄断行为的调查
Investigation of the suspected monopoly conducts
对外贸易
Foreign trade
趸购
Bulk purchase
多国公司
Multinational corporation
多国企业的组织结构类型
Organizational structures of multinational companies
多数股权
Controlling interest
多头
Long position
多元化战略
Diversification strategy
二级市场
Secondary market
发表意见
Express an opinion
发货后勤
Outbound Logistics
发货人
Consignor
发货通知单
Advice note
发生企业合并或处置子公司
Enterprise combination or disposal of subsidiary
发行
Issue
发行股票或债券
Issuance of stocks or bonds
发行权益性证券
Issue equity securities
发行人
Issuer
发行在外的股本
Capital stock outstanding
罚金、罚款和被没收财物的损失
Penalties,fines and losses from confiscated property
法定代表人
Legal representative
……