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 8ib%CYR
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审计词汇英汉对照 U*:E|'>
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ability to continue as a going concern 持续经营能力 njckPpyb@
acceptability 可接受性,可接受程度 @^Y
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acceptable level of detection risk 检查风险的可接受水平 5%RiM|+
acceptance of engagement 接受委托 w:07_`cH=
accepting the engagement for the first time 首次接受委托 B/Z-Cpz]
access to asset 对资产的接触 ]8CgHT[^7
according to 根据,依据,依照 j9~lf
account balance 账户余额 ';;X{a
account for 对……进行会计处理,核算;解释 RZP7h>y6@
accounting 会计,会计学 ;"|QW?>$D
accounting advisory serve 会计咨询服务 D";@)\jN
accounting firm 会计师事务所 }No8t o
accounting information 会计信息,会计资料 R'Uf#.
accounting period 会计期间 tr|)+~x3
accounting policies 会计政策 `T3B
accounting professional bodies 会计职业组织,会计职业团体 ^MO})C
accounting records 会计记录 Bu
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accounting responsibility 会计责任 Fs&r^ [/b
accounting service 会计服务 xQkvK=~$
accounting standards 会计准则 M< /
Accounting Standards for Business Enterprises 企业会计准则 A\<W x/
accounting system 会计系统 OXI>`$we
accounting treatment 会计处理 W_lXY Z<
accuracy 准确性,精确性 +
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additional audit procedures 追加审计程序 ]i\;#pj}
addressee 收件人,收信人 VhN 6
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Administration of State-owned Assets (the~) 国有资产管理局 {A'_5 X9
administrative laws and regulations 行政法规 xSq{pxX
adverse impact 不利影响,负面影响 u=t.1eS5
adverse opinion 反对意见 (D0\uld9
advisory group 咨询组,顾问组 |=AaGJx
agency fee 代理费,代理费用 !<?<f
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aggregate 总计,合计为…… -ARks_\
alternation of document and record 变造文件和记录 !RSJb
alternative audit procedures 替代审计程序,备选审计程序 G`RQl@W>)(
amend 修改,修订 E8BIb 'b;
amortisation 摊销 Raf(m,o(
analytical capacity 分析能力 qHnX)
analytical procedures 分析性程序 yMXf&$C
annual financial statements 年度会计报表,年度财务报表 EB VG@
appendix 附录,附表 rFaG-R
applicable 适用的
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applicable laws and regulations 适用的法规 }$i/4?dYsQ
application systems 应用系统 LGK@taw^
apply consistently 一贯地执行,一贯地实施 r1:CHIwK
appropriate 适当的,合适的; wf`A&P5tF
征用,挪用 (eSsx/
appropriate authorization 适当的授权 N&