[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 yyZV/ x~  
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    245 opinion shopping 意见购物 2y6 e]D  

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    246 other information 其他的信息 Hk'D@(hS  
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    247 outsourcing internal audit 支援外包的内部核数 %5|awWo_?  
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    248 overall review of financial statements 财务报表的包括一切的评论 &6-udZB-  
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    249 overdue fees 超储未付费 <=;#I_E#E  
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    250 overhead absorption 管理费用分配 #.|efdsG  
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    251 periodic plan 定期的计划 ?kfLOJQ:I  
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    252 permanent audit files 永久审计档案 37Z@a!#  
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    253 personal relationships 个人的亲属关系 n&V\s0  
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    254 planning 计划编制 pSM\(kVKa  
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    255 population 抽样总体 'CiV=&3/  
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    256 precision 精密 ^
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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:"AH"S  
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    258 preliminary assessment of control risk 控制风险的预备评定 S>
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    259 prepayments 预付款项 JHN{vB  
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    260 presentation and disclosure 提示和揭示 ~ ;CnwG
  
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    261 problems of accounting treatment 会计处理的问题 .wj?}Fr?97  
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    262 procedural approach 程序上的靠近 )$[.XKoT
 
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    263 procedures 程序 9"T&P_   
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    264 procedures after accepting nomination 程序过程在接受提名之后 aj>
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    265 procurement 采购 y7a84)j3  
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    266 professional duty of confidentiality 保密的职业责任 8t4o}3>  
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    267 projection of errors 错误的规划 v(5zSo  
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    268 provision 备抵，准备 "UUzLa
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    269 public duty 公共职责 v?\Z4Z|f  
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    270 public interest 公众利益 -?T:> *]p  
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    271 publicity 宣传 JL[xrK0  
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    272 purchase ledger 购货分类账 &-l(nr]h]  
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    273 purchases and expenses system 买和费用系统 a!iG;:K   
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    274 purchases cut-off 买截止 U]!~C 1cmw  
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    275 put on enquiry 询价上的期货买卖 1?6zsA%N  
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    276 qualified opinion 保留意见 )#|I(Gz ^  
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    277 qualifying disclosure 合格揭示 YzasT:EZN  
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    278 qualitative aspects of errors 错误的性质上的方面 JerueF;J  
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    279 random selection 随机选择 _ML`Vh]  
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    280 reasonable assurance 合理保证 6 07"Z
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    281 reassessing sampling risk 再评价抽样风险 >St]MS
 
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    282 reliability 可靠性 {:peArO  
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    283 remuneration 报酬 w-2?|XvDmf  
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    284 report to management 对经营的报告 Tj[=E  
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    285 reporting 报告 V~tZNRJ-  
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    286 research and development costs 研究和开发成本 Zndv!z  
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    287 reservation of title 保留 hXF#KVqx  
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