会计系统课件.ppt

Chapter 7 Accounting Systems, Internal Control, and Audits 第七章 会计系统、 内部控制和审计 Vocabulary (page 322) Key Terms Introduced or Emphasized in Chapter7 1. Accounting system会计系统(p.296) The personnel, procedures, devices, and records used by an entity to develop accounting information and to communicate this information to decision makers. 会计系统是一个实体为了研究会计信息并把这些信息传递给决策者而使用的全体职员、程序、方法和记录。 2. Audit审计(p.316) The investigation performed by an auditor which serves as the basis for the auditor’s opinion. 审计是由审计师进行的调查，它是审计师发表意见的依据。 3. Auditors’ report 审计报告(p.317) The expert opinion expressed by auditors as to the fairness of financial statements. Also called the auditors’ opinion. 审计报告是审计师就财务报表的公证性发表的专家意见。也被称为审计意见。 4. Chart of accounts 会计科目表(p.301) A listing of the ledger accounts (and their account number) used by a particular business entity. 会计科目表是特定企业使用的分类帐户（和帐户号码）表。 5. Compilation (of financial statement) 编制（财务报表）(p.320) A service by a CPA that involves putting the company’s information in the form of financial statements, without performing any verification procedures. 编制（财务报表）是注册会计师提供的一种服务，是指把公司信息编入财务报表中，而不执行任何验证程序的服务。 6. Compliance audit  合规性审计(p.320) Performing an examination to determine whether an organization is violating specific laws and regulations. 合规性审计指执行一定测试来确定某一组织是否违反特定法律、法规。 7. Cost effective成本效益(p. 296) Having economic value in excess of its cost. 成本效益指具有的经济价值超过其成本。 8. Credit memorandum贷项通知单(p.312) A document issued by the seller to a buyer indicating that the seller is reducing (crediting) its account receivable from the buyer as the result of a sales return or allowance. 贷项通知单 指销售者（卖方）向购买者（买方）提供的凭证，该凭证说明因销售退回或折让，销售者（卖方）正在减少（贷记）购买者（买方）应收账款的金额。 9. Database数据库(p.302) A “warehouse” within a computer system in which unclassified coded data are stored. 数据库是计算机系统内的“仓库”，其中储存着没有分类代码的数据。 Database数据库 Data in the database may be sorted and classified in any manner permitted by the classification codes attached to the data. 数据库中存储的数据能按数据附属的分类