财务英语 ACCA CFA 词典.pdf

《财务英语 ACCA CFA 词典.pdf》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、AuditingDictionaryofTermsAuditingDictionaryofTermsAuditingDictionaryofTermsThewordsdefinedinthisdictionaryallappearedinquestionsontheCPAexam,sotheyareworthknowingifyouarestudyingfortheexam.fortheexam.本字典中定义的单词均出现在注册会计师fortheexam.本字典中定义的单词均出现在注册会计师（（（美国（美国）））的考）的考试之中，，，如

2、果您正在参与此项考试，如果您正在参与此项考试，，，那么您，那么您值得一读。。。。acceptancesamplingissamplingtodeterminewhetherinternalcontrolcomplianceisgreaterthanorlessthanthetolerabledeviationrate.accountingandreviewservicesareofficialpronouncementscoveringcompilationandreviewengagements.Compilationisprese

3、ntingintheformoffinancialstatementsinformationthatistherepresentationofmanagement(owners)withoutexpressingassurance.Reviewisinquiryandanalyticalprocedurestoprovidetheaccountantabasisforexpressinglimitedassurancethattherearenomaterialmodificationsthatshouldbemadetothesta

4、tementsforthemtobeinconformitywithU.S.generallyacceptedaccountingprinciplesor,ifapplicable,anothercomprehensivebasisofaccounting.accountingdataincludesjournals,ledgersandotherrecordssuchasspreadsheetsthatsupportfinancialstatements.Itmaybeincomputerreadableformoronpaper.

5、accountingestimateAnapproximationofafinancialstatementelement.Accountingestimatesareoftenincludedinhistoricalfinancialstatementsbecausemeasurementofsomeamountsisuncertainpendingoutcomeoffutureeventsandrelevantdataabouteventsthathaveoccurredcannotbeaccumulatedonatimely,c

6、ost-effectivebasis.accountingprinciplesarealternativewaysofreportinganddisclosinginformationinfinancialstatementsandrelatedfootnotes.accountsreceivableDebtsduefromcustomersfromsalesofproductsandservices.Normallyacurrentasset.adjustingentriesareaccountingentriesmadeatthe

7、endofanaccountingperiodtoallocateitemsbetweenaccountingperiods.adverseAnauditopinionthatthefinancialstatementsasawholearenotpresentedinconformitywithU.S.GAAP.advisoryservicesareaconsultingserviceinwhichtheCPAdevelopsthefindings,conclusions,andrecommendationspresentedfor

8、clientconsiderationanddecisionmaking.ThisdiffersfromattestationserviceswheretheCPAexpressesaconclusionaboutrel