[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 |Rab'9U^  
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    245 opinion shopping 意见购物 -BjB>Vt  
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    246 other information 其他的信息 j5RMS V  
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    247 outsourcing internal audit 支援外包的内部核数 ,qr)}s-  
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    248 overall review of financial statements 财务报表的包括一切的评论 |epe;/  
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    249 overdue fees 超储未付费 B)c.`cfr*\  
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    250 overhead absorption 管理费用分配 >o[T#U  
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    251 periodic plan 定期的计划 g:*yjj  
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    252 permanent audit files 永久审计档案 *F9uv)[kz  
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    253 personal relationships 个人的亲属关系 }LE/{]A  
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    254 planning 计划编制 TRQva8d?  
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    255 population 抽样总体 czT$mKj3  
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    256 precision 精密 mM95BUB  
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    257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 T0G u(c`1d  
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    258 preliminary assessment of control risk 控制风险的预备评定 ?vk &k(FT  
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    259 prepayments 预付款项 KQ2]VN"?_  
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    260 presentation and disclosure 提示和揭示 :o
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    261 problems of accounting treatment 会计处理的问题 3_D$ 6/i  
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    262 procedural approach 程序上的靠近 / AW]12_  
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    263 procedures 程序 7.]xcJmt>'  
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    264 procedures after accepting nomination 程序过程在接受提名之后 \K>6-0r|  
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    265 procurement 采购 vk$]$6l2  
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    266 professional duty of confidentiality 保密的职业责任 =*I>MgCJ  
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    267 projection of errors 错误的规划 ty
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    268 provision 备抵，准备 Qn6&M  
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    269 public duty 公共职责 WJhI6lu  
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    270 public interest 公众利益 \=nY&Ml  
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    271 publicity 宣传 ]ErAa"?  
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    272 purchase ledger 购货分类账 ;Cv x48  
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    273 purchases and expenses system 买和费用系统 TMq\}k-I5  
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    274 purchases cut-off 买截止 !$fBo3!B_8  
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    275 put on enquiry 询价上的期货买卖 0;]tC\D1  
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    276 qualified opinion 保留意见 &a7KdGP8V  
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    277 qualifying disclosure 合格揭示 3 "cAwU9
 
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    278 qualitative aspects of errors 错误的性质上的方面 )5p0fw  
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    279 random selection 随机选择 gzi~BJ  
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    280 reasonable assurance 合理保证 ,I [  
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    281 reassessing sampling risk 再评价抽样风险 k;q|pQ[  
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    282 reliability 可靠性 MdCEp1Z  
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    283 remuneration 报酬 #dU-*wmJ  
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    284 report to management 对经营的报告 
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    285 reporting 报告 tP7l ;EX4  
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    286 research and development costs 研究和开发成本 L%I@HB9-Q0  
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    287 reservation of title 保留 1Hk`i%  
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