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[专业英语]2011年注册会计师考试常见英语单词辅导（八） [复制链接]

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— 本帖被阿文哥从注册会计师考试试题移动到本区(2012-07-02) —

      2011年注册会计师考试常见英语单词辅导（八），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。

1. Acceptance sampling is sampling to determine whether internal control  compliance is greater than or less than the tolerable deviation rate.
2. 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.
3. 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.
4. 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.
5. Accounting principles are alternative ways of reporting and disclosing  information in financial statements and related footnotes.
6. Accounts receivable Debts due from customers from sales of products and  services. Normally a current asset.
7. Adjusting entries are accounting entries made at the end of an accounting  period to allocate items between accounting periods.
8. Adverse An audit opinion that the financial statements as a whole are not  presented in conformity with U.S. GAAP.
9. Advisory services are a consulting service in which the CPA develops the  findings, conclusions, and recommendations presented for client consideration  and decision making. This differs from attestation services where the CPA  expresses a conclusion about reliability of a written assertion that is the  responsibility of another.
10. Aggregate (aggregated) Constituting the whole. Aggregate expenses include  expenses of all divisions combined for the entire year.
11. Agreed-upon procedures An engagement where the client specifies  procedures and the accountant agrees to perform those procedures. An accountant  may accept an engagement limited to applying agreed-upon procedures to financial  statement elements, where the scope of the engagement is not sufficient to  express an opinion on the elements, if the users assume responsibility for  sufficiency of the procedures, and use of the report is restricted to specified  users.
12. Aicpa American Institute of Certified Public Accountants. The  professional organization of CPAs in the U.S. It is a private organization of  CPAs, not an arm of the government. Each state issues CPA certificates, not the  AICPA. Since each state makes its own laws, each state could prepare and grade  their own CPA examination. However, each state uses the uniform CPA exam  prepared and graded by the AICPA.
13. Allocation Distribution according to a plan. Depreciation, amortization,  and depletion are methods to allocate a cost to periods benefited.
14. Allowance for doubtful accounts A contra asset account with a credit  balance used to reduce the carrying amount of accounts receivable to net  realizable value. The allowance balance is the estimated total of uncollectible  accounts included in accounts receivable.
15. Allowance for sampling risk The difference between a sample estimate and  the projected population characteristic at a specified sampling risk. This  allowance is also the difference between the expected error rate and the  tolerable deviation rate.
16. Analytical procedure A comparison of financial statement amounts with the  auditors expectation. An example is the comparison of actual interest expense  for the year (a financial statement amount) with an estimate of what that  interest expense should be. The estimate can be found by multiplying a  reasonable interest rate times the average balance of interest bearing debt  outstanding during the year (the auditors expectation). If actual interest  expense differs significantly from the expectation the auditor explains the  difference in the working papers.