[有关货币的金融英语]金融英语：货币和外汇currency and exchange货币和外汇currency is money issued by governments and central banks throughout the world. an exchange rate is the rate...+阅读

金融英语：审计与内部控制词汇7

241 on-line puter systems （与主机）联机计算器系统

242 opening balances 期初余额

243 operational audits 经营审计,作业审计

244 operational work plans 操作上的工作计划

245 opinion shopping 意见购物

246 other information 其他的信息

247 outsourcing internal audit 支援外包的内部核数

248 overall review of financial statements 财务报表的包括一切的评论

249 overdue fees 超储未付费

250 overhead absorption 管理费用分配

251 periodic plan 定期的计划

252 permanent audit files 永久审计档案

253 personal relationships 个人的亲属关系

254 planning 计划编制

255 population 抽样总体

256 precision 精密

257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易

258 preliminary assessment of control risk 控制风险的预备评定

259 prepayments 预付款项

260 presenta

tion and disclosure 提示和揭示

261 problems of accounting treatment 会计处理的问题

262 procedural approach 程序上的靠近

263 procedures 程序

264 procedures after accepting nomination 程序过程在接受提名之后

265 procurement 采购

266 professional duty of confidentiality 保密的职业责任

267 projection of errors 错误的规划

268 provision 备抵,准备

269 public duty 公共职责

270 public interest 公众利益

271 publicity 宣传

272 purchase ledger 购货分类账

273 purchases and expenses system 买和费用系统

274 purchases cut-off 买截止

275 put on enquiry 询价上的期货买卖

276 qualified opinion 保留意见

277 qualifying disclosure 合格揭示

278 qualitative aspects of errors 错误的性质上的方面

279 random selection 随机选择

280 reasonable assurance 合理保证

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