ACCA专业词典ACCA专业词典.doc

Auditing Dictionary of Terms The words defined in this dictionary all appeared in questions on the CPA exam, so they are worth knowing if you are studying for the exam. 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。 acceptance sampling is sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate. accounting and review services are official pronouncements covering compilation and review engagements. Compilation is presenting in the form of financial statements information that is the representation of management (owners) without expressing assurance. Review is inquiry and analytical procedures to provide the accountant a basis for expressing limited assurance that there are no material modifications that should be made to the statements for them to be in conformity with U.S. generally accepted accounting principles or, if applicable, another comprehensive basis of accounting. accounting data includes journals, ledgers and other records such as spreadsheets that support financial statements. It may be in computer readable form or on paper. accounting estimate An approximation of a financial statement element. Accounting estimates are often included in historical financial statements because measurement of some amounts is uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis. accounting principles are alternative ways of reporting and disclosing information in financial statements and related footnotes. accounts receivable Debts due from customers from sales of products and services. Normally a current asset. adjusting entries are accounting entries made at the end of an accounting period to allocate items between accounting periods. adverse An audit opinion that the financial statements as a whole are not presented in conformity with U.S. GAAP. advisory services are a consulting service in which the CPA develops t