[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 6Eij>{v  
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    245 opinion shopping 意见购物 T;xHIg4
 
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    246 other information 其他的信息 v_[)FN"]Y.  
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    247 outsourcing internal audit 支援外包的内部核数 nDwq!LEx%5  
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    248 overall review of financial statements 财务报表的包括一切的评论 A;b=E[iv  
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    249 overdue fees 超储未付费  [ ((h<e  
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    250 overhead absorption 管理费用分配 wGZ>iLe:  
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    251 periodic plan 定期的计划 _wIBm2UO  
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    252 permanent audit files 永久审计档案 MLEIx()  
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    253 personal relationships 个人的亲属关系 :9v*,*@x  
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    254 planning 计划编制 sj?`7kg  
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    255 population 抽样总体 8T!fGzHx  
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    256 precision 精密 YqK+F=0  
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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 a 5~G  
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    258 preliminary assessment of control risk 控制风险的预备评定 )M&I)In'  
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    259 prepayments 预付款项 H-nFsJ(R!c  
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    260 presentation and disclosure 提示和揭示 VNJDl  
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    261 problems of accounting treatment 会计处理的问题 n0>5'm%ES  
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    262 procedural approach 程序上的靠近 >llwNT   
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    263 procedures 程序 +8?R+0P  
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    264 procedures after accepting nomination 程序过程在接受提名之后 >b/k|?xP  
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    265 procurement 采购 3> n2  
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    266 professional duty of confidentiality 保密的职业责任 A
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    267 projection of errors 错误的规划 TV$\v@\ =  
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    268 provision 备抵，准备 Q8M:7#ySji  
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    269 public duty 公共职责 TYmUPS$  
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    270 public interest 公众利益 [1QkcR  
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    271 publicity 宣传 r7wx?{~ 28  
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    272 purchase ledger 购货分类账 a3(7{,Ew  
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    273 purchases and expenses system 买和费用系统 h!X'SGK  
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    274 purchases cut-off 买截止 hhh: rmEZl  
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    275 put on enquiry 询价上的期货买卖 /4f 5s#hR  
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    276 qualified opinion 保留意见 m`1
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    277 qualifying disclosure 合格揭示 ]w&?k:y>  

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    278 qualitative aspects of errors 错误的性质上的方面 =4w^)'/  
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    279 random selection 随机选择 hBYh90]  
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    280 reasonable assurance 合理保证 }fa%JN %E  
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    281 reassessing sampling risk 再评价抽样风险 `hQ!*f6  
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    282 reliability 可靠性 s].'@_~s  
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    283 remuneration 报酬 qkR,<"C|`  
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    284 report to management 对经营的报告 Sv^'CpQ  
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    285 reporting 报告 <EMLiiNY  
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    286 research and development costs 研究和开发成本 5k7(!  
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    287 reservation of title 保留 Nf?, _Rl  
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