[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 ?"@SxM~\  
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    245 opinion shopping 意见购物 zR?1iV.]  
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    246 other information 其他的信息 %cASk>
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    247 outsourcing internal audit 支援外包的内部核数 7<k@{xI/  
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    248 overall review of financial statements 财务报表的包括一切的评论 eQIS`T  
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    249 overdue fees 超储未付费 ^[v>B@p*{  
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    250 overhead absorption 管理费用分配 ac8su0  
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    251 periodic plan 定期的计划 Se(apQH  
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    252 permanent audit files 永久审计档案 7>-99o^W
 
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    253 personal relationships 个人的亲属关系 =q[ynZ8O\w  
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    254 planning 计划编制 ?XVox*6K&  
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    255 population 抽样总体 fqn;,!D?9  
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    256 precision 精密 G
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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 y/+y |.Xg  
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    258 preliminary assessment of control risk 控制风险的预备评定 lT'V=,Y t  
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    259 prepayments 预付款项 Q|f)Awe$  
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    260 presentation and disclosure 提示和揭示 sO)!}#,   
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    261 problems of accounting treatment 会计处理的问题 B*fBb.Z  
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    262 procedural approach 程序上的靠近 Nl{ on"il  
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    263 procedures 程序 6lwWFR+k  
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    264 procedures after accepting nomination 程序过程在接受提名之后 r1sA^2g.  
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    265 procurement 采购 y <P1VES  
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    266 professional duty of confidentiality 保密的职业责任 epP_~TU  
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    267 projection of errors 错误的规划 YwJ<0;:+hS  
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    268 provision 备抵，准备 s_6Iz^]I  
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    269 public duty 公共职责 [LSs|f  
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    270 public interest 公众利益 ,km`-6.2?  
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    271 publicity 宣传 V}Pv}j:;  
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    272 purchase ledger 购货分类账 ?#L5V'ZZ*  
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    273 purchases and expenses system 买和费用系统 fjS#  
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    274 purchases cut-off 买截止 'zuA3$SR  
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    275 put on enquiry 询价上的期货买卖 L(BL_  
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    276 qualified opinion 保留意见 M5+K[Ir/y9  
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    277 qualifying disclosure 合格揭示 Na`vw  
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    278 qualitative aspects of errors 错误的性质上的方面 
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    279 random selection 随机选择 xGX U7w:X  
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    280 reasonable assurance 合理保证 OWmI$_L  
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    281 reassessing sampling risk 再评价抽样风险 d C6t+  
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    282 reliability 可靠性 nAyyjd3!S  
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    283 remuneration 报酬 1@Rl^ey  
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    284 report to management 对经营的报告 @3 4CaZ$k  
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    285 reporting 报告 200Fd8Ju  
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    286 research and development costs 研究和开发成本 *l'5z)]  
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    287 reservation of title 保留 @.
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