[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 
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    245 opinion shopping 意见购物 q t(+X  
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    246 other information 其他的信息 awXK9}.  
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    247 outsourcing internal audit 支援外包的内部核数 (k^%j  
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    248 overall review of financial statements 财务报表的包括一切的评论 reQr=OAez  
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    249 overdue fees 超储未付费 H(hE;|q/  
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    250 overhead absorption 管理费用分配 -9] ucmN  
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    251 periodic plan 定期的计划 Sj ly]  
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    252 permanent audit files 永久审计档案 ~'V&[]nh8  
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    253 personal relationships 个人的亲属关系 eo@kn yA<&  
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    254 planning 计划编制 y Nc@K|  
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    255 population 抽样总体 $7QGi|W*k  
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    256 precision 精密 8J#U=q
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    257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 )x,/+R]{8l  
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    258 preliminary assessment of control risk 控制风险的预备评定 YQ$LU\:  
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    259 prepayments 预付款项 1> v(&;K  
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    260 presentation and disclosure 提示和揭示 Kv9$c(~#  
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    261 problems of accounting treatment 会计处理的问题 qyBC1an5,  
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    262 procedural approach 程序上的靠近 *@{  
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    263 procedures 程序 csd9[=HW/Q  
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    264 procedures after accepting nomination 程序过程在接受提名之后 86p A+c+U  
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    265 procurement 采购 J-|&[-Z  
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    266 professional duty of confidentiality 保密的职业责任 )oALB vX  
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    267 projection of errors 错误的规划 4(91T  
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    268 provision 备抵，准备 RWRqu }a  
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    269 public duty 公共职责 K'}I?H~P_  
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    270 public interest 公众利益 C2aA])7D  
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    271 publicity 宣传 8 (Q|
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    272 purchase ledger 购货分类账 d A'0'M  
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    273 purchases and expenses system 买和费用系统 \1
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    274 purchases cut-off 买截止 1:iB1TclP  
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    275 put on enquiry 询价上的期货买卖 v}J0j  
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    276 qualified opinion 保留意见 VP~(;H5%  
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    277 qualifying disclosure 合格揭示 $|g ;  
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    278 qualitative aspects of errors 错误的性质上的方面 &"?99E>  
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    279 random selection 随机选择 KYZ#.f@  
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    280 reasonable assurance 合理保证 JljCI@  
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    281 reassessing sampling risk 再评价抽样风险 E]v]fy"  
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    282 reliability 可靠性 S[gACEZ =  
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    283 remuneration 报酬 >S-JAPuO  
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    284 report to management 对经营的报告 oeZUd}P  
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    285 reporting 报告 @( \R@
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    286 research and development costs 研究和开发成本 {n&n^`Em  
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    287 reservation of title 保留 D^2lb"3  
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