[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 Cf=q_\0|W  
yXo0z_ G  
    245 opinion shopping 意见购物 mCNf]Y
z  
C!k9JAa$Z  
    246 other information 其他的信息 )-:eQ{st`  
B~g05`s  
    247 outsourcing internal audit 支援外包的内部核数 #Y>%Dr&  
aevG<|qP  
    248 overall review of financial statements 财务报表的包括一切的评论 >VUQTg  
PeU d  
    249 overdue fees 超储未付费 Yj7= T%5  
^~<Rzq!  
    250 overhead absorption 管理费用分配 RR"WO  
<*Kh=v  
    251 periodic plan 定期的计划 'BdmFKy1  
^lc}FN  
    252 permanent audit files 永久审计档案
K M\+  
0ij~
e<  
    253 personal relationships 个人的亲属关系 hN:F8r+DG  
Q}?N4kg  
    254 planning 计划编制 %*
6oUb  
6
SBvn%  
    255 population 抽样总体 j YIV^o 0  
j_'rhEdLP  
    256 precision 精密 h$7Fe +#I#  
DkF2R @  
    257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 K l0t yeT  
Z~phOv  
    258 preliminary assessment of control risk 控制风险的预备评定 ,rB9esxic  
`\F%l?aY  
    259 prepayments 预付款项 '0_j{ig  
IgiF,{KE,  
    260 presentation and disclosure 提示和揭示 q]i(CaKh  
vMZ7uO  
    261 problems of accounting treatment 会计处理的问题 O? Gl4_y  
gAr`hXO  
    262 procedural approach 程序上的靠近 yg+IkQDf4U  
:ONuWNY N  
    263 procedures 程序 &<w[4z\  
[cQ<dVaTX  
    264 procedures after accepting nomination 程序过程在接受提名之后 `zzKD2y  
42J';\)oP  
    265 procurement 采购 BU]WN7]D$  
U%^eIXV|  
    266 professional duty of confidentiality 保密的职业责任 G V:$;  
TXJY2J*24  
    267 projection of errors 错误的规划 .mT#%ex  
O\4+_y  
    268 provision 备抵，准备 5&?KW)6 Rz  
q F{DArc  
    269 public duty 公共职责 'Uko^R)(  
%0NkIQ `C  
    270 public interest 公众利益 .
@i0U  
 z _O,Y  
    271 publicity 宣传 Ev+HWx~Y  
y^d[( c  
    272 purchase ledger 购货分类账 k'@7ZH  
$h 08Z  
    273 purchases and expenses system 买和费用系统 3!.H^v?  
)D["M$ZA^  
    274 purchases cut-off 买截止 pHen>BA[  
([,vX"4  
    275 put on enquiry 询价上的期货买卖 M&qh]v gC  
Ew %{ i(d  
    276 qualified opinion 保留意见 :!JpP R5  
AV:Xg4UJv  
    277 qualifying disclosure 合格揭示 *L%6qxl`V  
KE/-VjZu  
    278 qualitative aspects of errors 错误的性质上的方面 c=A(o
 
[j)\v^m  
    279 random selection 随机选择 .D
8~)ZWN  
AT B\^;n.  
    280 reasonable assurance 合理保证 ,4^9cFVo  
V~(EVF{h  
    281 reassessing sampling risk 再评价抽样风险 4M @oj  
9wO/?  
    282 reliability 可靠性 A1T<  
kmm  
    283 remuneration 报酬 iNod</+"K  

@+'c+
  
    284 report to management 对经营的报告 lLuID  
p?+lAbe6H  
    285 reporting 报告 RAIVdQ}.Z  
=?/N5O(  
    286 research and development costs 研究和开发成本 };&HhBc
!g  
C# MFpT  
    287 reservation of title 保留 T4OguP=  
)W&o?VRfO