92.sampling risk 抽樣風(fēng)險(xiǎn)
93.non- sampling risk 非抽樣風(fēng)險(xiǎn)
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計(jì)抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)
98.the risk of over reliance 信賴過(guò)度風(fēng)險(xiǎn)
99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)
100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)
101.working trial balance 試算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 現(xiàn)金收入
104.cash disbursement 現(xiàn)金支出
105.bank statement 銀行對(duì)賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負(fù)債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉(cāng)庫(kù)
110.sale invoice 銷售發(fā)票
111.price list 價(jià)目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請(qǐng)購(gòu)單
115.receiving report 驗(yàn)收?qǐng)?bào)告
116.gross margin 毛利
117.manufacturing overhead 制造費(fèi)用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點(diǎn)
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計(jì)報(bào)告
123.entity 被審計(jì)單位
124.addressee of the audit report 審計(jì)報(bào)告的收件人
125.unqualified opinion 無(wú)保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無(wú)法表示意見
128.adverse opinion 否定意見
93.non- sampling risk 非抽樣風(fēng)險(xiǎn)
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計(jì)抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)
98.the risk of over reliance 信賴過(guò)度風(fēng)險(xiǎn)
99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)
100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)
101.working trial balance 試算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 現(xiàn)金收入
104.cash disbursement 現(xiàn)金支出
105.bank statement 銀行對(duì)賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負(fù)債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉(cāng)庫(kù)
110.sale invoice 銷售發(fā)票
111.price list 價(jià)目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請(qǐng)購(gòu)單
115.receiving report 驗(yàn)收?qǐng)?bào)告
116.gross margin 毛利
117.manufacturing overhead 制造費(fèi)用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點(diǎn)
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計(jì)報(bào)告
123.entity 被審計(jì)單位
124.addressee of the audit report 審計(jì)報(bào)告的收件人
125.unqualified opinion 無(wú)保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無(wú)法表示意見
128.adverse opinion 否定意見