英语:stock和share表示股票有什么区别

2024-05-16 20:08

1. 英语:stock和share表示股票有什么区别

share:n.股份;股票[C][(+in)];
stock:n.(公司的)股票;股份[C][U]。
举例:
记名股:name share
记名股票:inscribed share/inscribed stock
股份:share stock
股份证书:scrip certificate/stock warrant
两者的区别不大,不过share偏向于指股份,而stock偏重于指股票这种金融工具。

温馨提示:以上信息仅供参考。
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英语:stock和share表示股票有什么区别

2. 小升规,规升股.股上市.什么意思。最好有英文翻译。谢谢

stock原意是指公司的库存和资产,后来发展成可以把公司分成股份,shares,然后就可以几个人共同拥有这个公司的库存和资产。慢慢就演变出股票交易这里的股其实指的就是股份,share,不是屁股。至于为什么要叫票,是因为买股份的时候,会收到一份证明,叫stockcertificate,大概长得很像一张票,所以后来叫着叫着就叫股票了其实stock,shares,securities都有股票的意思,比方说欧美证券管理部门就通常都叫Securitiescommission

3. 护照, 签证上的英语单词的意思

1。没有看到不敢乱说
2。持有此签证者可以永久呆在澳大利亚。
3。公民GANG JIN 女 在MULING出生,1969-1-15
有效从2000年12月14号生效
4。马来西亚是我的第二家园其它的不懂

护照, 签证上的英语单词的意思

4. 什么是不加缴股份(non-assessable stock)

A class of stock in which the issuing company is not allowed to impose levies on its shareholders for additional funds for further investment. Non-assessable stocks typically have the words "fully paid and non-assessable" printed on the stock certificate.
感觉就是不加缴税吧~

5. 请哪位大侠翻译一下下面这一段,关于股票的,谢谢!

Dv15. Reduction of Parts Numbers
Dv15 。减少零件数量
Can you prove that the numbers of your components are less than competitors
你能证明你的很多组件均小于竞争对手吗?
If YES, please state the basis.
如果可以请阐述你的根据
If NO, please explain why and if you have plans to redesign your components.
如果不可以,请解释为什么,同时你有重新设计部件的计划吗?
Dv16. Selection of Low-Price Materials
Dv16 。选择低价格的材料
How do you find the most competitive priced materials? Please provide answers, taking the following into consideration。
你怎么找到价格最有竞争力的材料?请根据以下考虑提供答案
How do you negotiate with material suppliers about price?
你如何就价格问题与材料供应商进行谈判?
How do you collect information about materials globally

你如何收集全球的有关材料
How do your design engineers cooperate with your purchasing staff to adopt competitive priced materials?
您的设计工程师如何与您的采购人员合作买进价格具有竞争性又合适的材料?

. Dv17. Specifications of Facilities
设施规格
What percentage of your production do you perform in-house?
关于你们的产品,你参与完成的百分比是多少?
Explain what makes your in-house facility significant (explain special features, uniqueness, etc.).
解释是什么在您的设备起到画龙点睛的作用?(解释有特色,独特性的地方等等)
Dv18. Overall Facility Efficiency
总体设施效率
What is the overall facility efficiency for each process of the subject parts?
每个进程的主体部分设施的总体效率是什么?
Process
进程
Loading time/shift
始发时间
Standard cycle time
标准的时间周期
Production volume/shift
生产量

Adequate products/shift
恰当的产品
Overall facility efficiency

总体设施效率
Overall facility efficiency] 



(Standard Cycle Time) x (Output of Adequate Products) 

Operating Time
总体设施效率] 
(标准时间周期) × (全部输出产品)
操作时间
Productivity
生产力
Do you have a plant layout where subject parts are manufactured Operating Time
你对生产操作时间有一个总体的规划吗?
If Yes, please attach the layout
如果有,请阐明该计划
Please state the stock quantity of intermediate work between each process and the management situation of them
请说明在生产过程中每个过程的库存数量9变动)以及其管理状况。
Please state the percentage of automated manufacturing processes.
请说明(在生产过程中)自动化的生产过程所占的百分比。
Please state the idea about your production method from a view point of the below.
请从一下几点阐述一下你对你的生产方式的观点
Optimum cost taking production volume, labour cost and facility cost into consideration. 

- Quality.
优化成本下考虑产量,劳动力成本和设施成本的考虑。 -质量。

搞定,但是楼主要从你所知道的具体情况再考虑一下,因为我不知道这些资料的背景,不精确的地方难免。希望能帮到你。

请哪位大侠翻译一下下面这一段,关于股票的,谢谢!

6. 这句话什么意思啊?翻译

They tell us just how brave we are. 
他们只告诉我们有多勇敢。 
As they watch us suffer from afar, 
当他们远远望着我们受煎熬, 
Stock values rise and they rejoice. 
股票价值增高并他们很高兴。 
Its time for us to find our voice. 
现在是我们找到自己声音的时间。

7. 高分!请高手帮忙翻译10句,中译英,好的再追加悬赏

1, the "million" is the name of the currency, the Asian financial crisis, did not devalue the yuan as the West is expected rather more firmness than before. 

2、明年人民币的升值压力将会有所减少。2, the pressure on China to revalue the renminbi next year will be reduced. 外国投资的流入速度正在变得缓慢起来。The inflow of foreign investments is becoming slow speed up. 出口增长的减少将使中国贸易顺差缩小,其结果是中国的国际收支状况将肯定变坏。Export growth will reduce China's trade surplus narrowed, the result of China's international balance of payments situation will certainly deteriorate. 

3、商业银行的主要职能之一是为商品的生产与流通提供短期资金。3, a commercial bank and one of its major functions is to provide short-term capital goods production and circulation. 

4、在西方发达国家有两种财务报表是最基本的:一种是收入报表或盈亏报表,另一种是资产负债表。4, the Western countries have two : one is the most basic financial statements or profit and loss statements, income statements. Another is the balance sheet. 资产负债表列出了公司资产和负债的财务报表,能显示一个公司的经营状况和财务状况。The balance sheet presents the company's assets and liabilities in financial statements, will show a company's business condition and financial status. 

5、银行最重要的特征是,它能吸收存款和发放贷款,而一般非银行金融机构是不能这样做的。5, Bank of the most important features is that it can attract deposits and loans. and the general non-bank financial institutions are unable to do so. 

6、美国“格拉斯-斯蒂高尔法案”(Glass-Steagall Act)不允许美国商业银行从事投资银行业务。6. The United States, "Glass-Steagall Act" (Glass-Steagall Act), do not allow the United States commercial banks engaged in investment banking. 

7、虽然竞争日益激烈,但英美的投资银行仍能赚到很多的钱,这是为什么呢?7, although competition is becoming increasingly fierce, but the British and American investment banks can earn a lot of money, which is why? 有一种解释是:股票包销业务仍能依赖发行者与银行之间的密切关系,这使得竞争者很难挤进来。One explanation is this : The stock underwriting business can rely on the close relationship between the issuer and the banks. It is difficult to squeeze competitors to make. 

8、在英国有牵头包销者(lead underwriter),通常为投资银行来帮助安排股票发行事宜。8, the lead underwriter in the United Kingdom (lead underwriter). usually stock issue arranged for investment banks to help matters. 但在实施过程中,牵头包销者会充分重视分包销商(sub-unerwriters)以及机构投资者的作用。But in the process of its implementation, lead underwriters will pay full attention to sub-underwriters (sub-unerwriters) and the role of institutional investors. 

9、在美国付给股票包销者的费用是比较高的,部分原因是美国的高营销成本。9, stock underwriters in the United States to pay the cost is relatively high, partly because of the high marketing cost to the United States. 

10、大多数股票发行者为老字号的大企业。10, and most of the stocks were issued for the oldest name in large enterprises. 它们很少抱怨包销费用的多少。They seldom complain about the amount underwriters. 但从另一方面看,由于这些强有力的大客户,投资银行在其他服务领域,如兼并咨询费方面被迫减少了费用收入。From another perspective, as these big and powerful clients, investment banking services in other areas. being forced to reduce costs as merger advisory revenue. 
1, lowering the average age of the population, income growth to create favorable conditions for the development of the life insurance industry. 
2、美国国际保险集团是美国最大的商业和工业承保商,但它的运营收入的50%来自海外的经营。2, American International Insurance Group is the nation's largest commercial and industrial insurance business. but 50% of its operating income from overseas operations. 
3、共同保险是指由几家保险公司共同分担保险单中的风险。3, co-insurance is shared by several insurance companies, the insurance risk. 
4、债务保险是一种新的保险业务。4, debt insurance is a new business. 有人说,中国的保险公司还没有开展这种保险业务。Some people say that China's insurance companies have not carried out such insurance. 
5、债券与股票都是证券,但两者有区别。5, stocks and bonds are securities, but there is a distinction between them. 最本质的区别是:债券是债务凭证,而股票则是所有权的证明。Notes : The essential difference is the debt instruments, while the stock is evidence of title. 
6、股市分两种,一种叫“牛市”,指股票价格持续上扬的股票市场;另一种叫“熊市”,指股价不断下跌的股票市场。6, the stock market at the two, called a "bull market," referring to the stock market share prices continued to rise; Another is "bearish" referring to the falling stock market prices. 
7、成100股的股票交易称之为“整份购买”。7, the 100 shares of stock transactions called "the whole purchase." 少于100股的股票购买称之为“零星购买”。Less than 100 shares of stock as "sporadic buying." 零星购买时,“投资者”要交较高的费用。Sporadic buying, "investors" have to pay a higher fee. 
8、除付股票价格外,购买者还得向经济商行(brokerage firm)支付服务佣金,佣金一般是股票交易总价值的1-2%。8, the stock price was paid, economy buyers need to firms (brokerage firm) payment services commission The commission is generally 1-2% of the total value of stock transactions. 
9、造成泰国金融危机的原因不少,其中主要的有:严重的经常项目逆差、泰铢的过早自由兑换,以及短期外国投机资本流入过多。9, the Thai financial crisis caused by many reasons, chief of which are : the current account deficit. Premature free convertibility of the Thai baht and excessive short-term foreign speculative capital inflows. 
10、经济学中长期争论的一个问题是:固定汇率是否优于浮动汇率?10, the long-term economics is an issue of dispute : whether it is superior to a fixed exchange rate floating exchange rate? 对此问题作出过分简单的回答是不适当的,因为无论哪种汇率都是不完美的,它们都有自己的优点和缺点。The simple answer to this question is too much inappropriate, because no matter what the exchange rate is not perfect. They have their own advantages and disadvantages. 
1, the fixed rate or floating rate are not a substitute for sound macroeconomic policies. 这些政策显然包括货币政策和财政政策。Clearly these policies, including monetary policy and fiscal policy. 
2、由于最近泰国实施了一些极端的控制手段,泰国银行已不被允许向进行投机的外国投资者出售投资者出售其本国货币,外国投资者也不能再出售泰国股票换成泰铢。2, due to the recent implementation of the extreme means of control in Thailand. Bank of Thailand has not allowed foreign investors to sell speculative investors to sell their own currencies, Thailand could no longer sell shares to foreign investors into the Thai baht. 
3、联邦储备银行系统(简称“美联储”)是美国的中央银行,其职能是:政府的银行、银行的银行、发行的银行和执行货币政策。3, the Federal Reserve Bank System ( "Federal Reserve Board") is the Central Bank of the United States, whose function is : bank Bank of banks, issuing banks and the implementation of monetary policy. 
4、在美国有12格联邦储备区,每个区都设有一个联邦储备银行。4, 12 Georgia in the United States Federal Reserve districts, each have a Federal Reserve Bank. 为协调这12个联储银行的业务活动,在首都华盛顿建立了联邦储备委员会。This 12 Federal Reserve banks for the coordination of operational activities, the establishment of the Federal Reserve Board in Washington. 
5、公开市场操作涉及到对政府证券的买卖,政府证券包括短期国库券(treasury bills)和长期债券两种。5, the open market operation involving the sale of government securities. Treasuries, including short-term government securities (treasury bills) and two long-term bonds. 出售这些证券可以减少货币供应,而当购买这些证券时可以使利率下减,增加货币供应,从而加快经济发展。These securities may be sold to reduce the money supply and interest rates when buying these securities can be lowered under increasing money supply, in order to accelerate economic development. 
6、美联储除用贴现政策、存款准备金、公开市场业务这些传统的执行货币政策工具外,近几年来还越来越多地使用利率来调节货币供应量。6, in addition to the Federal Reserve discount policy, the deposit reserve requirement, the implementation of the open market operations of these traditional tools of monetary policy, In recent years also increasingly using interest rates to regulate money supply. 
7、银行破产经常让政府感到恐惧,因此不少国家的政府创立了存款保险计划,如成立存款保险公司。7, bankruptcy often let the banks fear the government, the governments of many countries are founded a deposit insurance scheme. If the establishment of Deposit Insurance Corporation. 这样做的目的是为了保护储户使他们免受因银行破产所带来的损害。Their purpose in doing so is to protect depositors and keep them from the damage caused by the insolvency of banks. 
8、呆帐、坏帐问题不能小看,这些问题会导致一连串银行破产的发生。8, so the problem of bad debts should not be underestimated, which will lead to a series of bank insolvencies from happening. 资本充足标准就是在此背景下产生的。Capital Adequacy Standards in the background. 该标准要求银行留出一定数量的钱以便在银行资产价值失去时保护存款人和债权人的利益。The standards require banks to set aside a certain amount of money in the bank to protect the value of the assets lost when the interests of depositors and creditors. 
9、一些借款人不付利息,甚至不能付还本金,这是商业面临的风险。9, some borrowers do not pay interest, not even on repayment of principal, which is the commercial risk. 为对付这种风险,按国际标准,银行必须至少留出相当其贷款组合价值的8%。To counter this risk, in accordance with international standards, banks are required to set aside at least 8% of the value of their loan portfolios quite. 世界上不少银行家认为此标准业已过时,一些银行管理者也觉得有关的国际资本充足规定必须现代化,以适应新的已改变了的形势。Many of the world's bankers that this standard has been outdated Some managers also feel that the international capital adequacy requirements must be modernized to meet the new situation has changed. 
10、银行提供的贷款有风险,但风险并不一致。10, the bank's lending risk, but risk is not unanimous. 对政府和金融机构的贷款风险肯定比向一般企业的贷款风险要小。Loans to the government and financial institutions to risk than the risk of loans to small businesses in general. 即使向企业的贷款风险也有差别。Even if there are differences in the risk of loans to enterprises. 对盈利甚丰的公司的贷款几乎没有风险,而向一个亏损企业的贷款风险则一定很大。HSBC profit for the company's credit almost no risk to the risk of loans is certainly a great loss.

高分!请高手帮忙翻译10句,中译英,好的再追加悬赏

8. 高考英语复习总汇(100分!)

A (1)ABC 作业基础成本计算 
  A (2)absorbed overhead 已吸收制造费用
  A (3)absorption costing 吸收成本计算
  A (4)account 账户,报表 
  A (5)accounting postulate 会计假设 
  A (6)accounting series release 会计公告文件 
  A (7)accounting valuation 会计计价 
  A (8)account sale 承销清单
  A (9)accountability concept 经营责任概念 
  A (10)accountancy 会计职业 
  A (11)accountant 会计师 
  A (12)accounting 会计 
  A (13)agency cost 代理成本 
  A (14)accounting bases 会计基础 
  A (15)accounting manual 会计手册 
  A (16)accounting period 会计期间 
  A (17)accounting policies 会计方针 
  A (18)accounting rate of return 会计报酬率 
  A (19)accounting reference date 会计参照日 
  A (20)accounting reference period 会计参照期间 
  A (21)accrual concept 应计概念 
  A (22)accrual expenses 应计费用 
  A (23)acid test ration 速动比率(酸性测试比率) 
  A (24)acquisition 购置 
  A (25)acquisition accounting 收购会计 
  A (26)activity based accounting 作业基础成本计算 
  A (27)adjusting events 调整事项 
  A (28)administrative expenses 行政管理费 
  A (29)advice note 发货通知 
  A (30)amortization 摊销 
  A (31)analytical review 分析性检查 
  A (32)annual equivalent cost 年度等量成本法 
  A (33)annual report and accounts 年度报告和报表 
  A (34)appraisal cost 检验成本 
  A (35)appropriation account 盈余分配账户 
  A (36)articles of association 公司章程细则 
  A (37)assets 资产 
  A (38)assets cover 资产保障 
  A (39)asset value per share 每股资产价值 
  A (40)associated company 联营公司 
  A (41)attainable standard 可达标准
      A (42)attributable profit 可归属利润 
  A (43)audit 审计 
  A (44)audit report 审计报告 
  A (45)auditing standards 审计准则 
  A (46)authorized share capital 额定股本 
  A (47)available hours 可用小时 
  A (48)avoidable costs 可避免成本
  
      B (49)back-to-back loan 易币贷款 
  B (50)backflush accounting 倒退成本计算 
  B (51)bad debts 坏帐 
  B (52)bad debts ratio 坏帐比率 
  B (53)bank charges 银行手续费 
  B (54)bank overdraft 银行透支 
  B (55)bank reconciliation 银行存款调节表 
  B (56)bank statement 银行对账单 
  B (57)bankruptcy 破产 
  B (58)basis of apportionment 分摊基础 
  B (59)batch 批量 
  B (60)batch costing 分批成本计算 
  B (61)beta factor B(市场)风险因素 
  B (62)bill 账单 
  B (63)bill of exchange 汇票 
  B (64)bill of landing 提单 
  B (65)bill of materials 用料预计单 
  B (66)bill payable 应付票据 
  B (67)bill receivable 应收票据 
  B (68)bin card 存货记录卡 
  B (69)bonus 红利 
  B (70)book-keeping 薄记 
  B (71)Boston classification 波士顿分类 
  B (72)breakeven chart 保本图 
  B (73)breakeven point 保本点 
  B (74)breaking-down time 复位时间 
  B (75)budget 预算 
  B (76)budget center 预算中心 
  B (77)budget cost allowance 预算成本折让 
  B (78)budget manual 预算手册 
  B (79)budget period 预算期间 
  B (80)budgetary control 预算控制 
  B (81)budgeted capacity 预算生产能力 
  B (82)burden 制造费用 
  B (83)business center 经营中心 
  B (84)business entity 营业个体 
  B (85)business unit 经营单位
      B (86)buy-out management 管理性购买产权 
    B (87)by-product 副产品
  
      C (88)called-up share capital 催缴股本 
  C (89)capacity 生产能力 
  C (90)capacity ratios 生产能力比率 
  C (91)capital 资本 
  C (92)capital assets pricing model 资本资产计价模式 
  C (93)capital commitment 承诺资本 
  C (94)capital employed 已运用的资本 
  C (95)capital expenditure 资本支出 
  C (96)capital expenditure authorization 资本支出核准 
  C (97)capital expenditure control 资本支出控制 
  C (98)capital expenditure proposal 资本支出申请 
  C (99)capital funding planning 资本基金筹集计划 
  C (100)capital gain 资本收益 
  C (101)capital investment appraisal 资本投资评估 
  C (102)capital maintenance 资本保全 
  C (103)capital resource planning 资本资源计划 
  C (104)capital surplus 资本盈余 
  C (105)capital turnover 资本周转率 
  C (106)card 记录卡 
  C (107)cash 现金 
  C (108)cash account 现金账户 
  C (109)cash book 现金账薄 
  C (110)cash cow 金牛产品 
  C (111)cash flow 现金流量 
  C (112)cash discounted 现金贴现 
  C (113)cash flow budget 现金流量预算 
  C (114)cash flow statement 现金流量表 
  C (115)cash ledger 现金分类账 
  C (116)cash limit 现金限额 
  C (117)CCA 现时成本会计 
  C (118)center 中心 
  C (119)changeover time 变更时间 
  C (120)chartered entity 特许经济个体 
  C (121)cheque 支票 
  C (122)cheque register 支票登记薄 
  C (123)coin analysis 零钱分类 
  C (124)classification 分类 
  C (125)clock card 工时卡 
  C (126)code 代码 
  C (127)commitment accounting 承诺确认会计 
  C (128)common cost 共同成本 
  C (129)company limited by guarantee 有限担保责任公司 

  推荐:注会考试《审计》中用到的128个英文单词

 1.audit   审计

  2.attestation   鉴证

  3.credibility   可信赖程度

  4.audit of financial statements 财务报表审计

  5.agreed-upon procedures 执行商定程序

  6.high levels of assurance 高水平保证

  7.compilation 编制

  8.reliability 可靠性

  9.relevance 相关性

  10.professional skepticism 职业谨慎

  11.objectivity 客观性

  12. professional competence 专业胜任能力

  13.Senior/CPA-in-charge 项目经理

  14.audit engagement letter 业务约定书

  15.recurring audit 连续审计

  16.the client 委托人

  17.change CPA 更换注册会计师

  18.the existing CPA 现任注册会计师

  19.the successor CPA 后任注册会计师

  20.the preceding CPA前任注册会计师

  21.issue the audit report 出具审计报告

  22.expert 专家

  23.the board of directors 董事会

  24.knowledge of the entity‘ s business 了解被审计单位情况

  25.assess material misstatement risks评估重大错报风险

  26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围

  27.a general knowledge of —— 初步了解―――的情况

  28.a more knowledge of—— 进一步了解的情况

  29.the prior year‘s working papers 以前年度工作底稿

  30.minutes of meeting 会议纪要

  31.business risks 经营风险

  32.appropriateness 适当性

  33.accounting estimate 会计估计

  34.management representations 管理层声明

  35.going concern assumption 持续经营假设

  36.audit plan 审计计划

  37.significant audit areas 重点审计领域

  38.error 错误

  39.fraud舞弊

  40.modified or additional procedures 修改或追加审计程序

  41.misappropriation of assets 侵占资产

  42.transactions without substance 虚假交易

  43.unusual pressures 异常压力

  44.the suspected noncompliance 涉嫌存在违法行为

  45.materialiy 重要性

  46.exceed the materiality level 超过重要性水平

  47.approach the materiality level 接近重要性水平

  48.an acceptably low level 可接受水平

  49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层

  50.misstatements or omissions 错报或漏报

  51.aggregate 总计

  52.subsequent events 期后事项

  53.adjust the financial statements 调整财务报表

  54.perform additional audit procedures 实施追加的审计程序

  55.audit risk 审计风险

  56.detection risk 检查风险

  57.inappropriate audit opinion 不适当的审计意见

  58.material misstatement 重大的错报

  59.tolerable misstatement 可容忍错报

  60.the acceptable level of detection risk 可接受的检查风险

      61.assessed level of material misstatement risk 重大错报风险的评估水平

  62.simall business 小规模企业

  63.accounting system 会计系统

  64.test of control 控制测试

  65.walk-through test 穿行测试

  66.communication 沟通

  67.flow chart 流程图

  68.reperformance of internal control 重新执行

  69.audit evidence 审计证据

  70.substantive procedures 实质性程序

  71.assertions 认定

  72.esistence 存在

  73.occurrence 发生

  74.completeness 完整性

  75.rights and obligations 权利和义务

  76.valuation and allocation 计价和分摊

  77.cutoff 截止

  78.accuracy 准确性

  79.classification 分类

  80.inspection 检查

  81.supervision of counting 监盘

  82.observation 观察

  83.confirmation 函证

  84.computation 计算

  85.analytical procedures 分析程序

  86.vouch 核对

  87.trace 追查

  88.audit sampling 审计抽样

  89.error 误差

  90.expected error 预期误差

  91.population 总体

  92.sampling risk 抽样风险

  93.non- sampling risk 非抽样风险

  94.sampling unit 抽样单位

  95.statistical sampling 统计抽样

  96.tolerable error 可容忍误差

  97.the risk of under reliance 信赖不足风险

  98.the risk of over reliance 信赖过度风险

  99.the risk of incorrect rejection 误拒风险

  100. the risk of incorrect acceptance 误受风险

  101.working trial balance 试算平衡表

  102.index and cross-referencing 索引和交叉索引

  103.cash receipt 现金收入

  104.cash disbursement 现金支出

  105.bank statement 银行对账单

  106.bank reconciliation 银行存款余额调节表

  107.balance sheet date 资产负债表日

  108.net realizable value 可变现净值

  109.storeroom 仓库

  110.sale invoice 销售发票

  111.price list 价目表

  112.positive confirmation request 积极式询证函

  113.negative confirmation request 消极式询证函

  114.purchase requisition 请购单

  115.receiving report 验收报告

  116.gross margin 毛利

  117.manufacturing overhead 制造费用

  118.material requisition 领料单

  119.inventory-taking 存货盘点

  120.bond certificate 债券

  121.stock certificate 股票

  122.audit report 审计报告

  123.entity 被审计单位

  124.addressee of the audit report 审计报告的收件人

  125.unqualified opinion 无保留意见

  126.qualified opinion 保留意见

  127.disclaimer of opinion 无法表示意见

  128.adverse opinion 否定意见