[专业英语]注会审计常用英语词汇（六） [复制链接]

    244 operational work plans 操作上的工作计划 xP*RH-<  
pp:+SoyN  
    245 opinion shopping 意见购物 B4b UcYk  
GP[$&8\M  
    246 other information 其他的信息 ZpdM[\Q-  
(T^aZuuS  
    247 outsourcing internal audit 支援外包的内部核数  LKm5U6  
QEVjXJOt0  
    248 overall review of financial statements 财务报表的包括一切的评论 E )PEKWK\  
83dOSS2  
    249 overdue fees 超储未付费 B)(A#&nrb  
!xlVyt5e  
    250 overhead absorption 管理费用分配 ":Q70*xSm  
HCP Be2  
    251 periodic plan 定期的计划 HqbTJ!a  
u0x\5!?2  
    252 permanent audit files 永久审计档案 /#XO!%=7  
*f[`Yv  
    253 personal relationships 个人的亲属关系 <sTaXaq?  
\CL`j  
    254 planning 计划编制 CkP!4^J qQ  
t^YD
CcvoQ  
    255 population 抽样总体 46
4Z0C  
c" l~=1Dr  
    256 precision 精密 &O'yhAP] j  
X0lIeGwrQ  
    257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 l"-D@]"  
5E%W;$3Pb  
    258 preliminary assessment of control risk 控制风险的预备评定 Y8P  
QCjmg5bf'7  
    259 prepayments 预付款项 zJ\I%7h*  
tpVtbh1)u  
    260 presentation and disclosure 提示和揭示 -uh /W=Q1R  
$UH_)Q2#J^  
    261 problems of accounting treatment 会计处理的问题 [-%oO  
t512]eqhb(  
    262 procedural approach 程序上的靠近 8xNKVj)@  
EH[?*>+s  
    263 procedures 程序 ZHZ>YSqCS  
iX,Qh2(ig  
    264 procedures after accepting nomination 程序过程在接受提名之后 mX#T<_=d  
Ghj6&K%b0  
    265 procurement 采购 P}PSS#nn  
2Zl65  
    266 professional duty of confidentiality 保密的职业责任 d BJM?/  

"XH]B  
    267 projection of errors 错误的规划 wM|-u/9+  
SsaF><{5R  
    268 provision 备抵，准备 3~ qgvAr  
!is8`8F8  
    269 public duty 公共职责 u%T.XgY=j  
R&-bA3w$  
    270 public interest 公众利益 f[z#
=z
v  
]\GGC]:\@  
    271 publicity 宣传 =e4,)Wd9&
 
Xc@4(Nyp  
    272 purchase ledger 购货分类账 #de]b  
`=.{i}V  
    273 purchases and expenses system 买和费用系统 h\yYg'CC  
VA]%i P,O-  
    274 purchases cut-off 买截止 . E.OBn  
t%/5$<!b  
    275 put on enquiry 询价上的期货买卖 ;mMn-+3<  
*z(.D\{%  
    276 qualified opinion 保留意见 HezCRtxRcc  
YX~H!6l  
    277 qualifying disclosure 合格揭示 UH)A n:9  
f",B;C  
    278 qualitative aspects of errors 错误的性质上的方面 <=0_[M  
%7{
6>6%  
    279 random selection 随机选择 2Aff3]-:Gd  
$[z*MQ  
    280 reasonable assurance 合理保证 BtjsN22  
{yJ{DU?%Y  
    281 reassessing sampling risk 再评价抽样风险 }e82e  
\Oc3rJ(  
    282 reliability 可靠性 7%0PsF _  
=7$YBCuF  
    283 remuneration 报酬 Hiq9Jn uv(  
[@/G?sAQm\  
    284 report to management 对经营的报告 JiRW|+`pe  
(5atU |8r  
    285 reporting 报告 Yc9 M6=E^  
Z'u`)j R  
    286 research and development costs 研究和开发成本 ArF+9upGY  
5:YtBdP  
    287 reservation of title 保留 nc `[fy|}  
{6~W 2zX&