[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 0Yk$f1g  
mgd)w ZNV  
    245 opinion shopping 意见购物 d)WGI RUx  
WvoJ^{\4N*  
    246 other information 其他的信息 ,k9x I<i  
O`^dy7>{U  
    247 outsourcing internal audit 支援外包的内部核数 W^,(w
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    248 overall review of financial statements 财务报表的包括一切的评论 Z#t}yC%^d  
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    249 overdue fees 超储未付费 Vr7L9%/wg  
adn2&7
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    250 overhead absorption 管理费用分配 fzJ^`  
&?H`MCvt  
    251 periodic plan 定期的计划
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    252 permanent audit files 永久审计档案 (:>Sh0.  
7o7*g 7  
    253 personal relationships 个人的亲属关系 SUb:0GUa  
E#~J"9k98  
    254 planning 计划编制 Ez+8B|0P  
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    255 population 抽样总体 qQwf#&  
O?f?{Jsx  
    256 precision 精密 $ vBFs]h  
9>6?tb"f*H  
    257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 `PtfPt<{  
@Yw>s9X  
    258 preliminary assessment of control risk 控制风险的预备评定 fD*jzj7o,  
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    259 prepayments 预付款项 2f5YkmGc";  
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    260 presentation and disclosure 提示和揭示 .1:B\R((  
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    261 problems of accounting treatment 会计处理的问题  ^+wA,r.  
kA/yL]m^S  
    262 procedural approach 程序上的靠近 {n{-5Y  
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    263 procedures 程序 YRyaOrl$<  
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    264 procedures after accepting nomination 程序过程在接受提名之后 `Krk <G  
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    265 procurement 采购 pHKc9VC  
~{ucr#]C  
    266 professional duty of confidentiality 保密的职业责任 9vBW CCf
 
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    267 projection of errors 错误的规划 t;}`~B  
qb$M.-\ne  
    268 provision 备抵，准备 eyy%2>b  
y$9XHubu  
    269 public duty 公共职责 S;tvt/\!Z  
mZ g'  
    270 public interest 公众利益 Yo\%53w/  
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    271 publicity 宣传 =vsvx{o?  
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    272 purchase ledger 购货分类账 
oK3PA  
PY#_$ C  
    273 purchases and expenses system 买和费用系统 M4e8PRlI  
$XcuU sG  
    274 purchases cut-off 买截止 y m?uj4I{  
sC_doh_M  
    275 put on enquiry 询价上的期货买卖 h#Z~x  
x_- SAyH  
    276 qualified opinion 保留意见 ++BQ==@  
$49;\pBZ l  
    277 qualifying disclosure 合格揭示 ,L; y>::1  
7 iQa)8,  
    278 qualitative aspects of errors 错误的性质上的方面 v7<r-<I[  
QzY5S0  
    279 random selection 随机选择 QwLS L<.  
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    280 reasonable assurance 合理保证 @DKph!cr  
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    281 reassessing sampling risk 再评价抽样风险 [j?<&^SW  
A27!I+M  
    282 reliability 可靠性 9u>X,2gUR  
 NW`Mc&  
    283 remuneration 报酬 W(EN01d\  
:M.]-+(  
    284 report to management 对经营的报告 ;".]W;I*O  
%F(lq*8X  
    285 reporting 报告 ",]A.,  
Wqe0
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    286 research and development costs 研究和开发成本 5:T}C@  
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    287 reservation of title 保留 _+<AxE9\  

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