ACCA词典.docx

ACCA词典.docx

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ACCA词典

AuditingDictionaryofTerms

ThewordsdefinedinthisdictionaryallappearedinquestionsontheCPAexam,sotheyareworthknowingifyouarestudyingfortheexam.本字典中定义的单词均出现在注册会计师（美国）的考试之中，如果您正在参与此项考试，那么您值得一读。

acceptancesampling/验收抽样issamplingtodeterminewhetherinternalcontrolcomplianceisgreaterthanorlessthanthetolerabledeviationrate.

accountingandreviewservices/会计及复核服务areofficialpronouncementscoveringcompilationandreviewengagements.Compilationispresentingintheformoffinancialstatementsinformationthatistherepresentationofmanagement（owners）withoutexpressingassurance.ReviewisinquiryandanalyticalprocedurestoprovidetheaccountantabasisforexpressinglimitedassurancethattherearenomaterialmodificationsthatshouldbemadetothestatementsforthemtobeinconformitywithU.S.generallyacceptedaccountingprinciplesor,ifapplicable,anothercomprehensivebasisofaccounting.

accountingdataincludesjournals,ledgersandotherrecordssuchasspreadsheetsthatsupportfinancialstatements.Itmaybeincomputerreadableformoronpaper.

accountingestimateAnapproximationofafinancialstatementelement.Accountingestimatesareoftenincludedinhistoricalfinancialstatementsbecausemeasurementofsomeamountsisuncertainpendingoutcomeoffutureeventsandrelevantdataabouteventsthathaveoccurredcannotbeaccumulatedonatimely,cost-effectivebasis.

accountingprinciplesarealternativewaysofreportinganddisclosinginformationinfinancialstatementsandrelatedfootnotes.

accountsreceivableDebtsduefromcustomersfromsalesofproductsandservices.Normallyacurrentasset.

adjustingentriesareaccountingentriesmadeattheendofanaccountingperiodtoallocateitemsbetweenaccountingperiods.

adverseAnauditopinionthatthefinancialstatementsasawholearenotpresentedinconformitywithU.S.GAAP.

advisoryservicesareaconsultingserviceinwhichtheCPAdevelopsthefindings,conclusions,andrecommendationspresentedforclientconsiderationanddecisionmaking.ThisdiffersfromattestationserviceswheretheCPAexpressesaconclusionaboutreliabilityofawrittenassertionthatistheresponsibilityofanother.

aggregate（aggregated）Constitutingthewhole.Aggregateexpensesincludeexpensesofalldivisionscombinedfortheentireyear.

agreed-uponproceduresAnengagementwheretheclientspecifiesproceduresandtheaccountantagreestoperformthoseprocedures.Anaccountantmayacceptanengagementlimitedtoapplyingagreed-uponprocedurestofinancialstatementelements,wherethescopeoftheengagementisnotsufficienttoexpressanopinionontheelements,iftheusersassumeresponsibilityforsufficiencyoftheprocedures,anduseofthereportisrestrictedtospecifiedusers.

aicpaAmericanInstituteofCertifiedPublicAccountants.TheprofessionalorganizationofCPAsintheU.S.ItisaprivateorganizationofCPAs,notanarmofthegovernment.EachstateissuesCPAcertificates,nottheAICPA.Sinceeachstatemakesitsownlaws,eachstatecouldprepareandgradetheirownCPAexamination.However,eachstateusestheuniformCPAexampreparedandgradedbytheAICPA.

allocationDistributionaccordingtoaplan.Depreciation,amortization,anddepletionaremethodstoallocateacosttoperiodsbenefited.

allowancefordoubtfulaccountsAcontraassetaccountwithacreditbalanceusedtoreducethecarryingamountofaccountsreceivabletonetrealizablevalue.Theallowancebalanceistheestimatedtotalofuncollectibleaccountsincludedinaccountsreceivable.

allowanceforsamplingriskThedifferencebetweenasampleestimateandtheprojectedpopulationcharacteristicataspecifiedsamplingrisk.Thisallowanceisalsothedifferencebetweentheexpectederrorrateandthetolerabledeviationrate.

analyticalprocedureAcomparisonoffinancialstatementamountswiththeauditor'sexpectation.Anexampleisthecomparisonofactualinterestexpensefortheyear（afinancialstatementamount）withanestimateofwhatthatinterestexpenseshouldbe.Theestimatecanbefoundbymultiplyingareasonableinterestratetimestheaveragebalanceofinterestbearingdebtoutstandingduringtheyear（theauditor'sexpectation）.Ifactualinterestexpensedifferssignificantlyfromtheexpectationtheauditorexplainsthedifferenceintheworkingpapers.

analyzeIdentifyandclassifyitemsforfurtherstudy.

anticipatedExpected.

applicationcontrolProgrammedprocedureinapplicationsoftwaredesignedtoensurecompletenessandaccuracyofinformation.

approveToauthorize.Amanagerauthorizesatransactionbysigningavoucherprovidingapprovalforthedisbursement.

ascertainAnauditproceduretodetermineortodiscoverwithcertainty.Forexample,toascertainthedateonwhichaninvestmentwaspurchasedbyexaminingsourcedocuments.

assertionManagementassertsfinancialstatementsarecorrectwithregardtoexistenceoroccurrenceofassets,liabilitiesortransactions,completenessofinformationinthefinancialstatements,rightsandobligationsatapointintime,appropriatevaluationorallocation,presentation,anddisclosure.

assessTodeterminethevalue,significance,orextentof.

assessedDetermined.Thelevelofcontrolriskdeterminedbytheauditor,basedontestsofcontrols,istheassessedlevelofcontrolrisk.

assuranceThelevelofconfidenceonehasinaproposition.

attest（attestation）reportAnattestengagementisoneinwhichapractitionerisengagedtoissueawrittenconclusionaboutthereliabilityofawrittenassertionthatistheresponsibilityofanotherparty.Afinancialstatementauditisonetypeofattestation.

attorney'sletterissignedbytheclient'slawyerandaddressedtotheauditor.Itistheauditor'sprimarymeanstocorroborateinformationfurnishedbymanagementaboutlitigation,claims,andassessments.

attributesamplingThecharacteristictestedisapropertythathasonlytwopossiblevalues（anerrorexistsoritdoesnot）.

auditadjustment,whetherornotrecordedbytheentity,isaproposedcorrectionofthefinancialstatementsthatmaynothavebeendetectedexceptthroughauditprocedures.

auditcommitteeAcommitteeoftheboardofdirectorsresponsibleforoversightofthefinancialreportingprocess,selectionoftheindependentauditor,andreceiptofauditresults.

auditobjectiveInobtainingevidenceinsupportoffinancialstatementassertions,theauditordevelopsspecificauditobjectivesinthelightofthoseassertions.Forexample,anauditobjectiverelatedtothecompletenessassertionanauditormightdevelopforinventorybalancesisthatinventoryquantitiesincludeallproducts,materials,andsuppliesonhand.

auditplanningisdevelopinganoverallstrategyfortheconductandscopeoftheaudit.Thenature,extent,andtimingofplanningvarieswiththesizeandcomplexityoftheentity,experiencewiththeentity,andknowledgeoftheentity'sbusiness.

auditriskAcombinationoftheriskthatmaterialerrorswilloccurintheaccountingprocessandtherisktheerrorswillnotbediscoveredbyaudittests.Auditriskincludesuncertaintiesduetosampling（samplingrisk）andtootherfactors（nonsamplingrisk）.

auditingstandardsboardStatementsonAuditingStandardsareissuedbytheauditingstandardsboard,theseniortechnicalbodyoftheAICPAdesignatedtoissueauditingpronouncements.

authorize（authorization）Togivepermissionfor.Amanagerauthorizesatransactionbysigningavoucherprovidingauthorizationforthedisbursement.

backupAcopyofacomputerprogramorfilestoredseparatelyfromtheoriginal.

batchAsetofcomputerdataorjobstobeprocessedinasingleprogramrun.

benford'slawisamathematicallawthatappliestoanypopulationofnumbersderivedfromothernumbers（suchasthedollaramountofasale,foundbymultiplyingthequantitysoldtimestheunitprice）.Itholdsthat30%ofthetimethefirstnon-zerodigitofthisderivednumberwillbeone,anditwillbeanineonly4.6%ofthetime.Benford'slawisusedbyauditorstoidentifyfictitiouspopulationsofnumbers.

billofladingAdocumentissuedbyacarriertoashipper,listingandacknowledgingreceiptofgoodsfortransportandspecifyingtermsofdelivery.

blindtrustAfinancialarrangementinwhichapersonavoidspossibleconflictofinterestbytransferringfinancialaffairstoafiduciarywhohassoleassetmanagementdiscretion.Thepersonestablishingthetrustalsogivesuptherighttoinformationregardingtheassets.

cancelsupportingdocumentsTomarksupportingdocumentsashavingbeenusedtosupportatransactionsothesamedocumentscan'tbeusedassupportforasecondtransaction.Anexampleisstampingvouchers"paid"andmarkingthemwiththechecknumber.

capitalizedRecordedasanasset.Acapitalizedleaseisinsubstanceapurchasetothelessee.Anassetisrecordedequaltothepresentvalueoftheleasepayments,whichisalsorecordedasaliability.Payments,partlyinterestandpartlyprincipal,aremadeontheleaseliability.Theleaseassetisdepreciatedbythelesseeasthoughitwerelegallyownedbythelessee.

caveatAwarningorcaution.

checkdigitAredundantdigitaddedtoacodetocheckaccuracyofothercharactersinthecode.

checkregisterAlistingofchecksissued,normallyinnumericsequenceandinorderbydateissued.

classificationArrangementorgrouping.Assetsandliabilitiesarenormallyclassifiedascurrentornoncurrent.

collateralizeTopledgepropertyassecurity（collateral）foradebt.

collusionAsecretagreementbetweentwoormorepartiesforfraudordeceit.

comfortletterAletterwrittenbytheauditortoanunderwriterofsecurities