【正文】 pletion checklist 審計(jì)全部核對(duì)清單 audit conclusion 審計(jì)結(jié)論 audit contract 審計(jì)合同 audit coverage 審計(jì)范圍 audit cycle 審計(jì)循環(huán) audit department 審計(jì)部門(mén) audited financial statement 審計(jì)財(cái)務(wù)報(bào)表，審定會(huì)計(jì)報(bào)表 audited voucher 已審核憑單 audit engagement 審計(jì)聘函，審計(jì)聘約 audit evidence 審計(jì)憑證，審計(jì)證據(jù) audit exemption 免除審計(jì) audit exemption report 免除審計(jì)報(bào)告 audit expense 審計(jì)費(fèi)用 audit failure 審計(jì)失敗，審計(jì)失誤 audit fee 審計(jì)費(fèi)用 audit files 審計(jì)檔案 audit findings 審計(jì)后果 audit firm 審計(jì)事務(wù)所 audit industry 審計(jì)產(chǎn)業(yè) auditing 審計(jì)，審計(jì)學(xué) auditing around the puter 繞過(guò)電子計(jì)算機(jī)的審計(jì) auditing by rotation 輪流審計(jì) auditing concepts 審計(jì)概念 auditing evidence 審計(jì)證據(jù) auditing independence 審計(jì)獨(dú)立性 auditing method 審計(jì)方法 auditing objective 審計(jì)目標(biāo) auditing postulates 審計(jì)假設(shè) auditing pratice 審計(jì)實(shí)物，審計(jì)慣例 auditing principle 審計(jì)原則 auditing process 審計(jì)過(guò)程 auditing profession 審計(jì)職業(yè) auditing standard 審計(jì)標(biāo)準(zhǔn)，審計(jì)準(zhǔn)則 auditing system 審計(jì)制度 auditing theory 審計(jì)理論 auditing through the puter 通過(guò)計(jì)算機(jī)的審計(jì) audit journal 審計(jì)期刊 audit law 審計(jì)法 audit net 審計(jì)互聯(lián)網(wǎng) Audit Net Virtual Library 審計(jì)互聯(lián)網(wǎng)聯(lián)網(wǎng)圖書(shū)館 audit objective 審計(jì)目標(biāo) auditor 審計(jì)員，審計(jì)師 auditorclient relations 審計(jì)師與客戶的關(guān)系 auditor general 總審計(jì)師，總審計(jì) auditorincharge 主管審計(jì)師 auditor’s civil liability 審計(jì)師民事責(zé)任 auditor’s criminal liability 審計(jì)師刑事責(zé)任 auditor report 審計(jì)師報(bào)告 auditor’s rotation 審計(jì)師輪換 audit partner rotation 審計(jì)合伙人輪換 audit period 審計(jì)期 audit plan 審計(jì)規(guī)劃 audit procedure 審計(jì)程序 audit program 審計(jì)計(jì)劃 audit report 審計(jì)報(bào)告 audit risk 審計(jì)風(fēng)險(xiǎn) audit sampling 審計(jì)抽樣法 audit scope 審計(jì)范圍 audit service 審計(jì)服務(wù) audit software 審計(jì)軟件 audit software package 審計(jì)軟件組合程序 audit standard 審計(jì)準(zhǔn)則 audit team 審計(jì)工作組 audit techniques 審計(jì)技術(shù) audit test 審計(jì)抽查 audit ticks 審計(jì)符號(hào) audit trail 審計(jì)脈絡(luò)，審計(jì)線索 audit working papers 審計(jì)工作底稿 audit year 審計(jì)年度 austerity 節(jié)儉，緊縮 austerity budget 緊縮預(yù)算 Australian Stock Exchange 澳大利亞股票交易所 authority to pay 付款委托書(shū) authority to purchase 委托購(gòu)買(mǎi)證書(shū) authorization 授權(quán)，委托，核定，批準(zhǔn) authorized appropriation 法定撥款 authorized auditor 法定審計(jì)師，委任審計(jì)師 authorized capital 核定資本，法定資本 authorized capital stock 核定股本，法定股本 authorized depository法定保管人，委托保管人 authorized investment 授權(quán)代辦投資，委托代辦投資 authorized minimum capital stock 核定最小股本，法定最小股本 autocorrelation 自相關(guān) Automated Bond System 債券自動(dòng)交易系統(tǒng) automated clearing house 票據(jù)自動(dòng)清算所 automated screen trading 屏幕自動(dòng)交易 automated teller machine 自動(dòng)提款機(jī) automatic adjustment 自動(dòng)調(diào)整 automatic audit 自動(dòng)審計(jì) automatic check 自動(dòng)審核，自動(dòng)稽核 automatic data processing 自動(dòng)數(shù)據(jù)處理 automatic dividend reinvestment 股利自動(dòng)再投資 automatic stabilizer 自動(dòng)穩(wěn)定因素 automatic transfer 自動(dòng)轉(zhuǎn)帳 automatic transfer system 自動(dòng)轉(zhuǎn)帳系統(tǒng) autonomous tariff 自動(dòng)關(guān)稅稅則 autonomous tax 自主稅收 autonomous variable 獨(dú)立變量，自變量 auxiliary account 輔助帳戶 auxiliary coin 輔幣 auxiliary department 輔助部門(mén) auxiliary enterprise 附屬企業(yè) auxiliary ledger 輔助分類(lèi)帳 auxiliary material 輔助材料 auxiliary memory 輔助存儲(chǔ)器 auxiliary production expense 輔助生產(chǎn)費(fèi)用 available assets 可動(dòng)用資產(chǎn) available balance 可動(dòng)用余額 available cash 可動(dòng)用資金 available ine 可動(dòng)用收益 available inventory 可動(dòng)用存貨 available surplus 可動(dòng)用盈余 average 平均數(shù)，海損 average age of inventory 庫(kù)存存貨平均天數(shù) average balance 平均余額 average collection period 應(yīng)收帳款平均收款期 average cost 平均成本 averagecost flow assumption 平均成本流轉(zhuǎn)假定 average costing 平均成本計(jì)算法 averagecost method 平均成本法]] average cost of capital 平均資本成本 average deprecation rate 平均折舊率 average deviation 平均差 average fixed cost 平均固定成本 average ine 平均收入，平均所得 average inventory 平均存貨，平均庫(kù)存 average life 平均使用年限，平均壽命 average method of depreciation 平均折舊法，直線折舊法 average payment period 應(yīng)付帳款平均付款期 average rate of return 平均收益率 average stock 平均存貨 average tax rate 平均稅率 average variable cost 平均變動(dòng)成本]] averaging 平均計(jì)算，股票投機(jī) averaging down 降低持有股票平均價(jià)格 averaging up 提高持有股票平均價(jià)格 avoidable cost 可避免成本 avoidance of double taxation 避免雙重課稅 avoidance of taxation 避稅 award 裁決，決標(biāo) average collection period平均收款期 average payment period平均付款期 activity ratio經(jīng)營(yíng)活動(dòng)比率 average collection period of receivables應(yīng)收帳款平均收帳周期 Abandoned asset 廢棄資產(chǎn) Abandonment decision 廢棄決策 Abandonment stage 廢棄階段 Abandonment value 廢棄價(jià)值 Abatement 減免、沖銷(xiāo) Abatement of taxes 減稅、退稅 Abbreviated accounts 簡(jiǎn)式會(huì)計(jì)報(bào) ABC system(of inventory control)分級(jí)存貨控制制度 Ability to pay taxation 納稅能力 Ability to service debts 償債能力 Abnormal cost 異常成本 Abnormal depreciation 異常折舊 Abnormal gain 異常利得、異常收益 Abnormal loss 異常損失 Abnormal shrinkage 異常盤(pán)虧 Abnormal spoilage 異常損耗 Abnormal yield curve 異常收益率曲線 About of circa 大約 About par 超過(guò)票面值 Above the line 線上項(xiàng)目 Abscond 潛逃 Absolute amount 絕對(duì)數(shù)，絕對(duì)金額 Absolute cost advantage 絕對(duì)成本優(yōu)勢(shì) Absolute endorsement 絕對(duì)背書(shū) Absolute fixed cost 絕對(duì)固定成本 Absolute insolvency 絕對(duì)無(wú)力償付 Absolute interest 絕對(duì)權(quán)益 Absolute priority 絕對(duì)優(yōu)先求償權(quán) Absolute liability 絕對(duì)賠償責(zé)任 Absolute title 絕對(duì)產(chǎn)權(quán) Absolute value 絕對(duì)值 Absolve 免償債務(wù)，接觸債務(wù) Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absorption 轉(zhuǎn)并，攤配 Absorption account 轉(zhuǎn)并帳戶，攤配帳戶 Absorption costing 攤配與成本計(jì)算法 Absorption rate 攤配比率 Abstinence 節(jié)欲，節(jié)制 Abstinence theory of interest 利息的節(jié)制理論 Abstract 摘要表 Abstract of title 產(chǎn)權(quán)狀況摘要表 Abuse 濫用職權(quán) Abuse of tax shelter 濫用避稅項(xiàng)目 Abuse of trust 濫用信托權(quán) Accelerated capital recovery system快速資本收回制度 Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度 Accelerated depreciation method 加速折舊法、快速折舊法 Accelerated loan mitment 約定快速償還貸款 Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制 Accelerating inflation 快速通貨膨脹 Accelerating clause 快速償付條款 Acceptable investment 可接受投資項(xiàng)目 Absolve 免償債務(wù)，接觸債務(wù) Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absorption 轉(zhuǎn)并，攤配 Absorption account 轉(zhuǎn)并帳戶，攤配帳戶 Absorption costing 攤配與成本計(jì)算法 Absorption rate 攤配比率 Abstinence 節(jié)欲，節(jié)制 Abstinence theory of interest 利息的節(jié)制理論 Abstract 摘要表 Abstract of title 產(chǎn)權(quán)狀況摘要表 Abuse 濫用職權(quán) Abuse of tax shelter 濫用避稅項(xiàng)目 Abuse of trust 濫用信托權(quán) Accelerated capital recovery system快速資本收回制度 Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度 Accelerated depreciation method 加速折舊法、快速折舊法 Accelerated loan mitment 約定快速償還貸款 Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制 Accelerating inflation 快速通貨膨脹 Accelerating clause 快速償付條款 Acceptable investment 可接受投資項(xiàng)目 Acceptable r