[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 xM6v0Ua  
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    245 opinion shopping 意见购物 sH}q
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y5AJ1A6?E  
    246 other information 其他的信息 .gS x`|!  
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    247 outsourcing internal audit 支援外包的内部核数 qV`JZ\n  
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    248 overall review of financial statements 财务报表的包括一切的评论 v!b 8_0~u6  
yxpDQO~x  
    249 overdue fees 超储未付费 ^3:y<{J  
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    250 overhead absorption 管理费用分配 =Lyo]8>,X  
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    251 periodic plan 定期的计划 YKZk/m&H  
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    252 permanent audit files 永久审计档案 1G6MO  
pPX~pPIj2  
    253 personal relationships 个人的亲属关系 {ylhh%t4hi  
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    254 planning 计划编制 Q'mLwD3>  
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    255 population 抽样总体 }Cy S_Tc  
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    256 precision 精密 %j*i=  
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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 ] |y]?7  
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    258 preliminary assessment of control risk 控制风险的预备评定 D" 4*&  
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    259 prepayments 预付款项 4\6-sL?rW  
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    260 presentation and disclosure 提示和揭示 8%;K#,>  
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    261 problems of accounting treatment 会计处理的问题 ;N FTdP  
1p[Z`m*9  
    262 procedural approach 程序上的靠近 't5 I%F  

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    263 procedures 程序 H"g$qSx  
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    264 procedures after accepting nomination 程序过程在接受提名之后 {ta0dS;1  
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    265 procurement 采购 (DW[#
2\.  
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    266 professional duty of confidentiality 保密的职业责任 +&p}iZp  
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    267 projection of errors 错误的规划 5"]t{-PD  
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    268 provision 备抵，准备 Jf,)Y>EI  
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    269 public duty 公共职责 HcrI3 v|6  
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    270 public interest 公众利益 N{f4-i~  
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    271 publicity 宣传 8?S)>-mwv  
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    272 purchase ledger 购货分类账 h]#wwJF  
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    273 purchases and expenses system 买和费用系统 0uf'6<fR  
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    274 purchases cut-off 买截止 <Y
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    275 put on enquiry 询价上的期货买卖 {Y%X  
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    276 qualified opinion 保留意见 Wy'H4Rg8  
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    277 qualifying disclosure 合格揭示 {cNH|  
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    278 qualitative aspects of errors 错误的性质上的方面 p$5+^x'(  
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    279 random selection 随机选择 c==` r C  
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    280 reasonable assurance 合理保证 !*?Ss  
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    281 reassessing sampling risk 再评价抽样风险 z'G~b[kG4n  
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    282 reliability 可靠性 zlh}8Es  
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    283 remuneration 报酬 O!b >  
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    284 report to management 对经营的报告 ( ]Z$mv!  
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    285 reporting 报告 rSYzrVc  
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    286 research and development costs 研究和开发成本 !~{AF| 2f  
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    287 reservation of title 保留 S)@95pb  
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