[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 n6 VX0R  
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    245 opinion shopping 意见购物 aOOkC&%  
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    246 other information 其他的信息 b14WIgjsl  
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    247 outsourcing internal audit 支援外包的内部核数 d$;1%rRj8  
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    248 overall review of financial statements 财务报表的包括一切的评论 W3HTQGV  
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    249 overdue fees 超储未付费 DEFh&n  
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    250 overhead absorption 管理费用分配 +
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    251 periodic plan 定期的计划 w%NT 0J  
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    252 permanent audit files 永久审计档案 _-mJI+^/  
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    253 personal relationships 个人的亲属关系 -IP
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    254 planning 计划编制 c1 ~=   
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    255 population 抽样总体 ZQ_&HmgRy  
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    256 precision 精密 )yyS59s  
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    257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 /iwL$xQQ  
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    258 preliminary assessment of control risk 控制风险的预备评定 ss4<s 5:y  
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    259 prepayments 预付款项 n?E L\B   
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    260 presentation and disclosure 提示和揭示 {-'S#04  
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    261 problems of accounting treatment 会计处理的问题 uTq)Ets3  
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    262 procedural approach 程序上的靠近 J nzI- y  
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    263 procedures 程序 z!0}Kj  
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    264 procedures after accepting nomination 程序过程在接受提名之后 }8\"oA6  
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    265 procurement 采购 RO9oO7 S  
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    266 professional duty of confidentiality 保密的职业责任 (46S^*  
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    267 projection of errors 错误的规划 Hrdz1:#6,  
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    268 provision 备抵，准备 gL -\@4\wc  
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    269 public duty 公共职责 OM4q/!)A]  
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    270 public interest 公众利益 [ ]LiL;A&  
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    271 publicity 宣传 rQ!X  
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    272 purchase ledger 购货分类账 ?\J.Tv$$$  
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    273 purchases and expenses system 买和费用系统 |vLlEN/S   
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    274 purchases cut-off 买截止 U(t_uc5q  
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    275 put on enquiry 询价上的期货买卖 G._E9  
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    276 qualified opinion 保留意见 Jc74A=sT  
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    277 qualifying disclosure 合格揭示 TzW1+DxM5  
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    278 qualitative aspects of errors 错误的性质上的方面 TM1D|H  
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    279 random selection 随机选择 /t<C_lLM  
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    280 reasonable assurance 合理保证 z$q:Yg  
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    281 reassessing sampling risk 再评价抽样风险 ,aLdW,<6  
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    282 reliability 可靠性 w&E*{{ot
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    283 remuneration 报酬 eK]$8l|LI  
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    284 report to management 对经营的报告 R lH~<|XK  
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    285 reporting 报告 H|K}m,g  
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    286 research and development costs 研究和开发成本 a=!I(50  
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    287 reservation of title 保留 6}>:s
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