[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 WjVBz   
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    245 opinion shopping 意见购物 %i9S"  
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    246 other information 其他的信息 i/>k_mG$d  
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    247 outsourcing internal audit 支援外包的内部核数 AR|4^  
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    248 overall review of financial statements 财务报表的包括一切的评论 1*O|[W  
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    249 overdue fees 超储未付费 "Q:Gd6?h;  
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    250 overhead absorption 管理费用分配 )%C.IZ_s2  
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    251 periodic plan 定期的计划 HUKrp*Hv  
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    252 permanent audit files 永久审计档案 `>"#d ? ,  
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    253 personal relationships 个人的亲属关系 jCqz^5=$  
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    254 planning 计划编制 C4m+Ta%  
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    255 population 抽样总体 CHnclT  
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    256 precision 精密  AG(6.  
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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 XIcUoKg^  
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    258 preliminary assessment of control risk 控制风险的预备评定 Du_5iuMh  
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    259 prepayments 预付款项 ' sEnh<  
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    260 presentation and disclosure 提示和揭示 xe@e#9N$  
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    261 problems of accounting treatment 会计处理的问题 &8IBf8  
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    262 procedural approach 程序上的靠近 9p_?t'&>q  
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    263 procedures 程序 l7QxngWw  
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    264 procedures after accepting nomination 程序过程在接受提名之后 [F<E0rjwM  
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    265 procurement 采购 ]B/>=t"E  
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    266 professional duty of confidentiality 保密的职业责任 fD!c t;UK  
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    267 projection of errors 错误的规划 e#[Klh$]EW  
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    268 provision 备抵，准备 ::Zo` vP  
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    269 public duty 公共职责 h
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    270 public interest 公众利益 /,G `V  
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    271 publicity 宣传 \ eHOHHAGW  
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    272 purchase ledger 购货分类账 rbvk.:"^w  
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    273 purchases and expenses system 买和费用系统 :FAPH8]  
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    274 purchases cut-off 买截止 VR
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    275 put on enquiry 询价上的期货买卖 +&.zwniSS  
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    276 qualified opinion 保留意见 aUw-P{zp%  
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    277 qualifying disclosure 合格揭示
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    278 qualitative aspects of errors 错误的性质上的方面 Dg&6@c|  
uj.i(Us  
    279 random selection 随机选择 s#?ZwD,=  
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    280 reasonable assurance 合理保证 #/>TuJc  
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    281 reassessing sampling risk 再评价抽样风险 <-I69`  
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    282 reliability 可靠性 4aO/^Hl  
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    283 remuneration 报酬 m?w_ ]  
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    284 report to management 对经营的报告 ACyK#5E  
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    285 reporting 报告 =|oi0  
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    286 research and development costs 研究和开发成本 V'vWz`#  
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    287 reservation of title 保留 5/"$_7"{a  
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