[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 3<nd;@:-  
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    245 opinion shopping 意见购物 gLef6q{}  
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    246 other information 其他的信息 lIj2w;$v  
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    247 outsourcing internal audit 支援外包的内部核数 %2)'dtPD~  
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    248 overall review of financial statements 财务报表的包括一切的评论 E#=slj@  
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    249 overdue fees 超储未付费 J`8bh~7  
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    250 overhead absorption 管理费用分配 wZA(><\  
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    251 periodic plan 定期的计划 F(i@Gm=J]  
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    252 permanent audit files 永久审计档案 wv8WqYV  
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    253 personal relationships 个人的亲属关系 BtN@P23>k.  
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    254 planning 计划编制 yI 6AafS~  
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    255 population 抽样总体 Ol9'ZB|R  
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    256 precision 精密 {Y! -]_5  
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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 jz_\B(m9%  
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    258 preliminary assessment of control risk 控制风险的预备评定 OJUH".o  
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    259 prepayments 预付款项 >d&_e[j  
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    260 presentation and disclosure 提示和揭示 ~97T0{E3  
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    261 problems of accounting treatment 会计处理的问题 W`
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    262 procedural approach 程序上的靠近 "+2Hde1  
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    263 procedures 程序 4A_}:nU  
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    264 procedures after accepting nomination 程序过程在接受提名之后 >900O4
  
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    265 procurement 采购 &xlz80%  
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    266 professional duty of confidentiality 保密的职业责任 UGNFWZ c  
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    267 projection of errors 错误的规划 ei>8{v&g  
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    268 provision 备抵，准备 p-H q\DP  
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    269 public duty 公共职责 777
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    270 public interest 公众利益 ]e?cKC\"e  
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    271 publicity 宣传 H=OKm  
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    272 purchase ledger 购货分类账 H[ Dr G6GA  
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    273 purchases and expenses system 买和费用系统 t'bzhPQO)f  
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    274 purchases cut-off 买截止 *%^Vq  
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    275 put on enquiry 询价上的期货买卖 ^w eU\  
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    276 qualified opinion 保留意见 jFBLElE  
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    277 qualifying disclosure 合格揭示 8'Eu6H&$G  
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    278 qualitative aspects of errors 错误的性质上的方面 8S_i;  
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    279 random selection 随机选择 , 4Vr,?"EO  
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    280 reasonable assurance 合理保证 Cf'O*RFD  
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    281 reassessing sampling risk 再评价抽样风险  hfpSxL  
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    282 reliability 可靠性 &[*F!=%8  
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    283 remuneration 报酬 >}`q4U6$  
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    284 report to management 对经营的报告 \K+LKa)  
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    285 reporting 报告 ~U+SK4SK:o  
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    286 research and development costs 研究和开发成本 /79_3;^  
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    287 reservation of title 保留 c!Gnd*!?-  
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