[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 "4+WZR]  
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    245 opinion shopping 意见购物 1@R Db)<V  
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    246 other information 其他的信息 a\E:sPM'>  
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    247 outsourcing internal audit 支援外包的内部核数 1Y@Aixx  
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    248 overall review of financial statements 财务报表的包括一切的评论 _5# y06Q  
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    249 overdue fees 超储未付费 ;y\IqiA{o  
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    250 overhead absorption 管理费用分配 u\{ g(li-I  
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    251 periodic plan 定期的计划 }O^zl#  
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    252 permanent audit files 永久审计档案 TbGn46!:  
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    253 personal relationships 个人的亲属关系 `~Zs0  
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    254 planning 计划编制 C/kW0V7  
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    255 population 抽样总体 \cUNsB5  
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    256 precision 精密 VG5+CU  
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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 ws|;`  
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    258 preliminary assessment of control risk 控制风险的预备评定 r{ef.^&:  
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    259 prepayments 预付款项 Vle@4]M\  
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    260 presentation and disclosure 提示和揭示 V8-oYwOR  
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    261 problems of accounting treatment 会计处理的问题 h!ZV8yMc  
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    262 procedural approach 程序上的靠近 :^x?2% ~K.  
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    263 procedures 程序 1/-43B  
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    264 procedures after accepting nomination 程序过程在接受提名之后 >ByXB!Wi+  

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    265 procurement 采购 $8[r9L!  
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    266 professional duty of confidentiality 保密的职业责任 [7S} g  
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    267 projection of errors 错误的规划 WRDjh7~Efn  
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    268 provision 备抵，准备 '-b*EZU8t  
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    269 public duty 公共职责 7=OQ8IM!  
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    270 public interest 公众利益 'hv k
  
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    271 publicity 宣传 $N=N(^  
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    272 purchase ledger 购货分类账 |{ PI102  
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    273 purchases and expenses system 买和费用系统 QZhjb
  
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    274 purchases cut-off 买截止 D<X.\})Md  
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    275 put on enquiry 询价上的期货买卖 k`p74M Wu  
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    276 qualified opinion 保留意见 M7+h(\H]2  
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    277 qualifying disclosure 合格揭示 01. &>Duw  
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    278 qualitative aspects of errors 错误的性质上的方面 3^~KB'RZ  
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    279 random selection 随机选择 qTo-pAG`  
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    280 reasonable assurance 合理保证 $gM8{.!  
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    281 reassessing sampling risk 再评价抽样风险 3y~r72J  
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    282 reliability 可靠性 C2w2252T  
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    283 remuneration 报酬 f5==";eP  
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    284 report to management 对经营的报告 d@G}~&.|  
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    285 reporting 报告 9bq<GC'eX8  
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    286 research and development costs 研究和开发成本 d{de6 `  
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    287 reservation of title 保留 %F*|;o7
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