[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 [H-r0Ah  
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    245 opinion shopping 意见购物 IN{ 1itE  
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    246 other information 其他的信息 iUH{rh!  
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    247 outsourcing internal audit 支援外包的内部核数 1kDr;.m%  
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    248 overall review of financial statements 财务报表的包括一切的评论 M@TXzn!&o  
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    249 overdue fees 超储未付费 <E&[sQ|3  
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    250 overhead absorption 管理费用分配 < .\2Ec  
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    251 periodic plan 定期的计划 Q,AM<\S  
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    252 permanent audit files 永久审计档案 C=y[WsT   
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    253 personal relationships 个人的亲属关系 cW|M4`  
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    254 planning 计划编制 2u=Nb0  
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    255 population 抽样总体 )9PP3"I  
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    256 precision 精密 r6u) 6J=  
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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 @An "ClDa  
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    258 preliminary assessment of control risk 控制风险的预备评定 !(&N
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    259 prepayments 预付款项 uFXu9f+  
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    260 presentation and disclosure 提示和揭示  8
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    261 problems of accounting treatment 会计处理的问题 S,'y L7s  
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    262 procedural approach 程序上的靠近 5Vj t!%?r  
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    263 procedures 程序 piy_9nk  
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    264 procedures after accepting nomination 程序过程在接受提名之后 >&`S$1 o  
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    265 procurement 采购 x9lG$0k:V  
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    266 professional duty of confidentiality 保密的职业责任 j)vfI>  
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    267 projection of errors 错误的规划 r\x"nS  
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    268 provision 备抵，准备 Zd Li<1P*d  
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    269 public duty 公共职责 /Ayo78Pi  
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    270 public interest 公众利益 Pv>W`/*_,s  
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    271 publicity 宣传 0~;Owu  
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    272 purchase ledger 购货分类账 1(;_1@P  
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    273 purchases and expenses system 买和费用系统 :I)WSXP9h  
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    274 purchases cut-off 买截止 $
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    275 put on enquiry 询价上的期货买卖 w:0=L`<Eu  
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    276 qualified opinion 保留意见 #*"5F*  
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    277 qualifying disclosure 合格揭示 GCEcg&s=\S  
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    278 qualitative aspects of errors 错误的性质上的方面 |;[%ZE"  
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    279 random selection 随机选择 <Y9 L3O`[  
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    280 reasonable assurance 合理保证 6n  
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    281 reassessing sampling risk 再评价抽样风险 GIyb0XjTw  
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    282 reliability 可靠性 {imz1g;  
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    283 remuneration 报酬 c[h{C!d1  
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    284 report to management 对经营的报告 |v[0(  
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    285 reporting 报告 Vp5i i]B4  
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    286 research and development costs 研究和开发成本 X,Q'Xe/  
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    287 reservation of title 保留 2A5R3x=\  
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