[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 1F3Q^3+  
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    245 opinion shopping 意见购物 kX:1=+{xg  
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    246 other information 其他的信息 5Nbq9YY  
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    247 outsourcing internal audit 支援外包的内部核数 l7IF9b$c  
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    248 overall review of financial statements 财务报表的包括一切的评论 qG g29  
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    249 overdue fees 超储未付费 %,aSD#l`f  
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    250 overhead absorption 管理费用分配 M 8(w+h{  
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    251 periodic plan 定期的计划 Xh/BVg7$  
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    252 permanent audit files 永久审计档案 2d  YU  
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    253 personal relationships 个人的亲属关系 >!tfvM2X{  
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    254 planning 计划编制 C#3&,G W  
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    255 population 抽样总体 2t>> 08T  
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    256 precision 精密 d5R2J:d 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 =@X?$>'  
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    258 preliminary assessment of control risk 控制风险的预备评定 F6:LH,~8  
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    259 prepayments 预付款项 P:1eWP  
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    260 presentation and disclosure 提示和揭示
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    261 problems of accounting treatment 会计处理的问题 T eu.i  
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    262 procedural approach 程序上的靠近 cFuQ>xR1  
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    263 procedures 程序 %/hokyx  
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    264 procedures after accepting nomination 程序过程在接受提名之后 Rd5pLrr[0)  
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    265 procurement 采购 b!nA.`T  

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    266 professional duty of confidentiality 保密的职业责任 o? K>ji!  
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    267 projection of errors 错误的规划 <dz_7hR"  
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    268 provision 备抵，准备 -B-HZ_  
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    269 public duty 公共职责 VMNd
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    270 public interest 公众利益 ]5M
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    271 publicity 宣传 ??++0<75  
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    272 purchase ledger 购货分类账 _p9 _Pg8  
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    273 purchases and expenses system 买和费用系统 t$R0UprK  
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    274 purchases cut-off 买截止 C/ ]Bx  
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    275 put on enquiry 询价上的期货买卖 #sbW^Q'I  
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    276 qualified opinion 保留意见 ^?0?*  
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    277 qualifying disclosure 合格揭示 M.C`nI4  
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    278 qualitative aspects of errors 错误的性质上的方面 &[yYgfs
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    279 random selection 随机选择 
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    280 reasonable assurance 合理保证 i=fhK~Jd  
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    281 reassessing sampling risk 再评价抽样风险 W4h]4X  
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    282 reliability 可靠性 cwQ*P$n  
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    283 remuneration 报酬 \fYPz }wt  
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    284 report to management 对经营的报告 p-7?S^!l  
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    285 reporting 报告 jX t5.9 t  
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    286 research and development costs 研究和开发成本 1Eryw~,,9i  
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    287 reservation of title 保留 &@PAv5iNf  
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