[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 J.W Ho c  
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    245 opinion shopping 意见购物 79wLT\&  
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    246 other information 其他的信息 Z%e|*GS{  
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    247 outsourcing internal audit 支援外包的内部核数 7*;^UqGjz  
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    248 overall review of financial statements 财务报表的包括一切的评论 "wINBya'M  
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    249 overdue fees 超储未付费 sUbFRq  
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    250 overhead absorption 管理费用分配 HCazwX  
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    251 periodic plan 定期的计划 u7#z^r  
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    252 permanent audit files 永久审计档案 sf)W~Lx5a  
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    253 personal relationships 个人的亲属关系 ?+\E3}:  
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    254 planning 计划编制 a:b^!H>#  
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    255 population 抽样总体 'evv,Q{87  
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    256 precision 精密 h)@InYwu7  
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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 ;wgFr.#hp@  
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    258 preliminary assessment of control risk 控制风险的预备评定 t!t=|JNf{  
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    259 prepayments 预付款项 >)3VbO  
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    260 presentation and disclosure 提示和揭示 2yxi= XWZ  
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    261 problems of accounting treatment 会计处理的问题 7kd
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    262 procedural approach 程序上的靠近 !=[>r'+3  
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    263 procedures 程序 O,irpQ  
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    264 procedures after accepting nomination 程序过程在接受提名之后 a:}E& ,&M  
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    265 procurement 采购 SQ E` U  
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    266 professional duty of confidentiality 保密的职业责任 IN_gF_@%  
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    267 projection of errors 错误的规划 h'!V8'}O?  
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    268 provision 备抵，准备 u]bz42]  
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    269 public duty 公共职责 pBU]=[M0  
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    270 public interest 公众利益 jCQho-1 QN  
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    271 publicity 宣传 L$hc,  
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    272 purchase ledger 购货分类账 )E-E0Hl>7  
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    273 purchases and expenses system 买和费用系统 fnOIv#  
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    274 purchases cut-off 买截止 a.,i .2  
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    275 put on enquiry 询价上的期货买卖 choL%g}  
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    276 qualified opinion 保留意见 QiU_hz6?v  
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    277 qualifying disclosure 合格揭示 2fbU-9Rfn  
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    278 qualitative aspects of errors 错误的性质上的方面 TPK@*9rI  
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    279 random selection 随机选择 MA6P"?  
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    280 reasonable assurance 合理保证 l&|)O6N  
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    281 reassessing sampling risk 再评价抽样风险 74]a/'
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    282 reliability 可靠性 7&#m]t^^  
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    283 remuneration 报酬 -|[~sj-p  
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    284 report to management 对经营的报告 D'n7&
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    285 reporting 报告 pYh!]0n  
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    286 research and development costs 研究和开发成本 Yrsp%<qj  
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    287 reservation of title 保留 )E~_rDTl  
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