[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 R+Lk~X^*l'  
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    245 opinion shopping 意见购物 (Jpm KO  
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    246 other information 其他的信息 U"x~Jb3]O  
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    247 outsourcing internal audit 支援外包的内部核数 3H'*?|Y(#  
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    248 overall review of financial statements 财务报表的包括一切的评论 oc;VIK)g]c  
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    249 overdue fees 超储未付费 coAW9=o}  
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    250 overhead absorption 管理费用分配 Xu%d,T$G  
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    251 periodic plan 定期的计划 xMsGs  
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    252 permanent audit files 永久审计档案 0BXs&i-TP5  
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    253 personal relationships 个人的亲属关系 )[ b#g(Y(  
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    254 planning 计划编制 J0qXtr%h\  
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    255 population 抽样总体 uN(b.5y  
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    256 precision 精密 "OJr*B  
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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 m+7`\|`jQ  
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    258 preliminary assessment of control risk 控制风险的预备评定 `:3&@.{T(  
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    259 prepayments 预付款项 eaxfn]gV  
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    260 presentation and disclosure 提示和揭示 5%'S  
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    261 problems of accounting treatment 会计处理的问题 ex0oAt^  
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    262 procedural approach 程序上的靠近 _Z.;u0Zp8  
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    263 procedures 程序 qxSs ~Qc  
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    264 procedures after accepting nomination 程序过程在接受提名之后 4JSZ0:O  
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    265 procurement 采购 @Q3, bj  
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    266 professional duty of confidentiality 保密的职业责任 j$0zD:ppW  
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    267 projection of errors 错误的规划 Z !Z,M' "  
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    268 provision 备抵，准备 c-`37. J  
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    269 public duty 公共职责 bk kSIl+Q  
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    270 public interest 公众利益 t#{x?
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    271 publicity 宣传 <oZ(ng@X  
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    272 purchase ledger 购货分类账 3Cd<p[%3#,  
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    273 purchases and expenses system 买和费用系统 qz87iJp&  
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    274 purchases cut-off 买截止 f!EOYowW  
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    275 put on enquiry 询价上的期货买卖 eL_^: -   
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    276 qualified opinion 保留意见 _~:j3=1&n  
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    277 qualifying disclosure 合格揭示 C~{xL>I  
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    278 qualitative aspects of errors 错误的性质上的方面 gUu&Vy\  
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    279 random selection 随机选择 xl|ghjn  
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    280 reasonable assurance 合理保证 f>O54T .L.  
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    281 reassessing sampling risk 再评价抽样风险 :|zp8|  
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    282 reliability 可靠性 XRtyC4f  
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    283 remuneration 报酬 {uEu>D$8  
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    284 report to management 对经营的报告 5"$e=y/  
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    285 reporting 报告 7KeXWW/d  
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    286 research and development costs 研究和开发成本 f_~}X #._  
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    287 reservation of title 保留 5d>nIKW  
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